Until 20 November

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. 

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

VAT

  • October 2018. Tax return of operations included in the VAT and IGIC (General Indirect Tax of the Canary Islands) register books and other operations: 340
  • October 2018. Recapitulative return on intra-Community operations: 349
  • October 2018. Operations assimilated to imports: 380 

INSURANCE PREMIUM TAX

  • October 2018: 430 

MANUFACTURING SPECIAL TAXES 

  • August 2018. Large companies: 553, 554, 555, 556, 557, 558
  • August 2018. Large companies: 561, 562, 563
  • October 2018: 548, 566, 581
  • October 20178 570, 580
  • Third quarter 2018. Except large companies: 553, 554, 555, 556, 557, 558
  • Third quarter 2018. Except large companies: 561, 562, 563

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

SPECIAL ELECTRICITY TAX 

  • October 2018. Large companies: 560

ENVIRONMENTAL TAXES

  • Third quarter 2018. Payment in instalments: 583