Until 22 October

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.

  • September 2018. Large companies: 111, 115, 117, 123, 124, 126, 128, 230
  • Third quarter 2018: 111, 115, 117, 123, 124, 126, 128, 136

Income tax payment by instalments

  • Third quarter 2018:
    • Direct evaluation: 130
    • Objective evaluation: 131

Payment in instalments for corporate and non-residents' permanent establishments tax

  • Current year:
    • General scheme: 202
    • Tax consolidation system (tax groups): 222

VAT

  • September 2018. Tax return of operations included in the VAT and IGIC (General Indirect Tax of the Canary Islands) register books and other operations: 340
  • September 2018. Recapitulative return on intra-Community operations: 349
  • September 2018. Operations assimilated to imports: 380
  • Third quarter 2018. Self-assessment 303
  • Third quarter 2018. Non-periodic tax return-settlement: 309
  • Third quarter 2018. Recapitulative return on intra-Community operations: 349
  • Third quarter 2018. Telecommunications, radio broadcasting or television and electronic services in VAT. Self-assessment 368
  • Third quarter 2018. Operations assimilated to imports: 380
  • Request for refund compensatory charge and occasional passive subjects: 308
  • Refund on compensations in the special regime for agriculture, livestock and fisheries: 341

INSURANCE PREMIUM TAX

  • September 2018: 430

MANUFACTURING SPECIAL TAXES

  • July 2018. Large companies: 553, 554, 555, 556, 557, 558
  • July 2018. Large companies: 561, 562, 563
  • September 2018: 548, 566, 581
  • September 2018: 570, 580
  • Third quarter 2018: 521, 522, 547
  • Third quarter 2018. Activities V1, V2, V7, F1, F2: 553
  • Third quarter 2018: 582
  • Third quarter 2018. Applications for refund: 506, 507, 508, 524, 572

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

SPECIAL ELECTRICITY TAX

  • September 2018. Large companies: 560
  • Third quarter 2018. Except large companies: 560

ENVIRONMENTAL TAXES

  • Third quarter 2018. Payment in instalments: 585
  • Payment in instalments 2018: 589

SPECIAL COAL TAX

  • Third quarter 2018: 595