Until 20 February

INCOME AND CORPORATION TAX

Withholdings and deposits on account of earned incomes, economic activities, prizes and certain capital gains and attributions of income, gains deriving from shares and holdings in collective investment institutions, lease incomes from urban property, income from capital, authorized persons and balances in accounts.

  • January 2018. Large companies: 111, 115, 117, 123, 124, 126, 128, 230

TAX ID NUMBER (NIF) 

  • Fourth quarter 2017. Quarterly tax return of accounts or operations whose holders have not provided the NIF (Personal Tax ID) to the credit institutions: 195

  • Annual Tax return 2017. Identification of operations with cheques of credit institutions: 199

VAT

  • January 2018. Tax return of operations included in the VAT and IGIC (General Indirect Tax of the Canary Islands) register books and other operations: 340

  • January 2018. Recapitulative return on intra-Community operations: 349

  • January 2018. Operations assimilated to imports: 380

SUBSIDIES, COMPENSATION OR AID FOR AGRICULTURAL, ANIMAL FARMING OR FORESTRY ACTIVITIES

  • Annual Tax return 2017: 346

INSURANCE PREMIUM TAX

  • January 2018: 430

MANUFACTURING SPECIAL TAXES

  • November 2017. Large companies: 553, 554, 555, 556, 557, 558

  • November 2017. Large companies: 561, 562, 563

  • January 2018: 548, 566, 581

  • January 2018: 570, 580

  • Fourth quarter 2017. Except large companies: 553, 554, 555, 556, 557, 558

  • Fourth quarter 2017. Except large companies: 561, 562, 563 

Declaration of operations by registered recipients, fiscal representatives and authorised receivers: 510

SPECIAL ELECTRICITY TAX

  • January 2018. Large companies: 560

ENVIRONMENTAL TAXES

  • Fourth quarter 2017. Payment in instalments: 583