April

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  • 02-04-2018 To 2 April
    • IVA
    • Impuestos medioambientales
    • Informative Tax Return of securities, insurances and incomes
    • Informative declaration of clients receiving distributions of earnings from Spanish collective investment Institutions, and those on behalf of whom the trading entity has carried out redemptions or transfers of shares or participations
    • Informative declaration of clients with an investing position in Spanish collective investment institutions, dated at 31 of December of the financial year, in the cases of cross-border trading of shares or participations in Spanish collective investment institutions
    • Impuesto sobre hidrocarburos
    • Informative Tax Return on goods and rights located abroad

    IVA

    • February 2018.Self-assessment303
    • February 2018.Group of companies, individual form:322
    • February 2018.Group of companies, aggregated form:353

    ENVIRONMENTAL TAXES

    • Year 2017.Summarised declaration of operations with fluorinated greenhouse gases:586

    ANNUAL INFORMATION RETURN ON SECURITIES, INSURANCE AND INCOME

    • Year 2017:189

    INFORMATIVE DECLARATION OF CLIENTS RECEIVING DISTRIBUTIONS OF EARNINGS FROM SPANISH COLLECTIVE INVESTMENT INSTITUTIONS, AND THOSE ON BEHALF OF WHOM THE TRADING ENTITY HAS CARRIED OUT REDEMPTIONS OR TRANSFERS OF SHARES OR PARTICIPATIONS

    • Year 2017:294

    INFORMATIVE DECLARATION OF CLIENTS WITH AN INVESTING POSITION IN SPANISH COLLECTIVE INVESTMENT INSTITUTIONS AT 31 DECEMBER OF THE FINANCIAL YEAR, IN CASES OF CROSS-BORDER TRADING OF SHARES OR PARTICIPATIONS IN SPANISH COLLECTIVE INVESTMENT INSTITUTIONS

    • Year 2017: 295

    HYDROCARBON TAX

    • Year 2017.Annual relation of second fee product recipients:512
    • Year 2017.Annual list of kilometres covered

    INFORMATIVE RETURN ON ASSETS AND RIGHTS ABROAD

    • Year 2017:720
  • 04-04-2018 From 4 April to 2 July
    • Income and Wealth Taxes

    INCOME AND WEALTH

    • Online filing of the Income tax returns for Income Tax 2017 and Wealth Tax 2017

    • Filing by phone of the 2017 Income Tax return

    Tax returns requiring payment made by direct debit until 27 June

  • 20-04-2018 To 20 April
    • Income and Corporation Tax
    • IVA
    • Insurance Premium Tax
    • Manufacturing Special Taxes
    • Special Electricity Tax
    • Environmental Taxes
    • Coal Special Tax

    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 unit trusts, lease incomes from urban property, income from capital, authorized persons and balances in accounts.

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

    Income tax payment by instalments

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

    Split payments of non-residents' companies and permanent establishments

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

    IVA

    • March 2018.Informative Tax Return of operations included in the VAT and IGIC (General Indirect Tax of the Canary Islands) register books and other operations:340
    • March 2018.Recapitulative return on intra-Community operations:349
    • March 2018.Operations assimilated to imports:380
    • First quarter 2018.Self-assessment303
    • First quarter 2018.Non-periodic tax return-settlement:309
    • First quarter 2018.Recapitulative return on intra-Community operations:349
    • First quarter 2018.Telecommunications, radio broadcasting or television and electronic services in VAT.Self-assessment368
    • First 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

    • March 2018:430

    MANUFACTURING SPECIAL TAXES

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

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

    SPECIAL ELECTRICITY TAX

    • March 2018.Large companies:560
    • First quarter 2018.Except large companies:560
    • Year 2017.Annual self-assessment:560

    ENVIRONMENTAL TAXES

    • First quarter 2018.Payment in instalments:585
    • Year 2017.annual self-assessment:589

    SPECIAL COAL TAX

    • First quarter 2018:595
  • 30-04-2018 To 30 April
    • IVA
    • Tax ID Number (NIF)

    IVA

    • March 2018.Self-assessment303

    • March 2018.Group of companies, individual form:322

    • March 2018.Group of companies, aggregated form:353

    TAX ID NUMBER (NIF)

    • First quarter 2018.Accounts or operations whose holders have not provided the NIF (Personal Tax ID) to the credit institutions:195