Until 20 March

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.

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

VAT

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

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

  • February 2018. Operations assimilated to imports: 380

INSURANCE PREMIUM TAX

  • February 2018: 430

MANUFACTURING SPECIAL TAXES

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

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

  • February 2018: 548, 566, 581

  • February 2018: 570, 580

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

SPECIAL ELECTRICITY TAX

  • February 2018. Large companies: 560