January

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  • 02-01-2018 To 2 January
    • Personal Income Tax
    • IVA

    INCOME TAX

    • Waiving or revocation of simplified direct estimate and objective estimate for 2018 and subsequent years:036/037.

    IVA

    • November 2017.Self-assessment303

    • November 2017.Group of companies, individual form:322

    • November 2017.Group of companies, aggregated form:353

    • SII.Sending invoicing records for first quarter of 2017:without model

    • Waiving or revocation of simplified and agriculture, stockbreeding and fishing regimes for 2018 and subsequent years:036/037

    • Option or revocation of determination of the tax base by means of the margin of overall profit in the special regime of used goods, objects of art, antiques and collectable objects for 2018 and subsequent years:036

    • Option to pay tax at destination for distance sales to other countries of the European Union for 2018 and 2019:036

    • Waiver of the common deduction scheme for differentiated sectors for 2018:without model

    • Communication of registration in the special regime of the group of companies:039

    • Option or waiver of the advanced modality of the special regime of groups of companies:039

    • Annual communication regarding the special regime of the group of companies:039

    • Opt in to the special cash basis regime for 2018:036/037

    • Opt out of the special cash basis regime for 2018, 2019 and 2020::036/037

  • 22-01-2018 To 22 January
    • 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.

    • December 2017.Large companies:111, 115, 117, 123, 124, 126, 128, 230
    • Fourth quarter 2017:111, 115, 117, 123, 124, 126, 128, 136

    IVA

    • Communication of incorporations in December, special regime of the group of companies:039
    • Fourth quarter 2017:Electronic services:368

    INSURANCE PREMIUM TAX

    • December 2017:430
    • Annual summary 2017:480

    MANUFACTURING SPECIAL TAXES

    • October 2017.Large companies:553, 554, 555, 556, 557, 558
    • October 2017.Large companies:561, 562, 563
    • December 2017:548, 566, 581
    • December 2017:570, 580
    • Fourth quarter 2017:521, 522, 547
    • Fourth quarter 2017.Activities V1, V2, V7, F1, F2:553
    • Fourth quarter 2017:582
    • Fourth quarter 2017.Applications for refund:506, 507, 508, 524, 572

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

    SPECIAL ELECTRICITY TAX

    • December 2017.Large companies:560
    • Fourth quarter 2017.Except large companies:560

    ENVIRONMENTAL TAXES

    • Year 2017.Self-assessment584
    • Year 2017.Annual self-assessment:585
    • Third quarter 2017.Self-assessment587

    SPECIAL COAL TAX

    • Fourth quarter 2017:595
    • Year 2017.Annual statement of operations:596
  • 30-01-2018 To 30 January
    • Personal Income Tax
    • IVA

    INCOME TAX

    Income tax payment by instalments

    • Fourth quarter 2017:
      • Direct evaluation:130
      • Objective evaluation:131

    IVA

    • December 2017.Self-assessment303
    • December 2017.Group of companies, individual form:322
    • December 2017.Informative Tax Return of operations included in the VAT and IGIC (General Indirect Tax of the Canary Islands) register books and other operations:340
    • December 2017.Recapitulative return on intra-Community operations:349
    • December 2017.Group of companies, aggregated form:353
    • December 2017 (or 2017).Operations assimilated to imports:380
    • Fourth quarter 2017.Self-assessment303
    • Fourth quarter 2017.Non-periodic tax return-settlement:309
    • Fourth quarter (or 2017).Recapitulative return on intra-Community operations:349
    • Fourth quarter 2017.Operations assimilated to imports:380
    • Annual summary 2017:390
    • Request for refund compensatory charge and occasional passive subjects:308
    • Refund on compensations in the special regime for agriculture, livestock and fisheries:341
    • Option for or revocation of the application of the special proportional distribution for 2018 and following years, if activity began in the last quarter of 2017:036/037
  • 31-01-2018 To 31 January
    • Income and Corporation Tax
    • IVA
    • Informative Tax Return of individual certifications issued to the partners or shareholders of new or recently created companies
    • Annual informative return of deposits, withdrawals from funds and of collections from any document
    • Informative Tax Return of loans and credits and other financial operations related to real estate
    • Informative Tax Return of donations and contributions received and withdrawals made
    • Informative Tax Return of companies in income allocation regime
    • Informative tax return of acquisitions and sales of shares and holdings in collective investment institutions
    • Operations with financial assets
    • Plans, pension funds, alternative systems, provident societies, guaranteed pension plans, individual systematic savings plans, company pension schemes and dependence insurance

    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.

    • Annual summary 2017:180, 188, 190, 193, 193-S, 194, 196, 270

    IVA

    • Request for application of the provisional percentage of deduction different from that fixed as definitive in the previous year:without model

    INFORMATIVE DECLARATION OF INDIVIDUAL CERTIFICATIES ISSUED TO SHAREHOLDERS OR PARTNERS OF COMPANIES OF NEW OR RECENT CREATION

    • Annual summary 2017:165

    ANNUAL INFORMATION RETURN OF DEPOSITS, WITHDRAWALS FROM FUNDS AND COLLECTIONS FROM ANY DOCUMENT

    • Year 2017:171

    INFORMATIVE DECLARATION OF LOANS AND CREDITS AND OTHER FINANCIAL OPERATIONS RELATED TO REAL ESTATE PROPERTY

    • Annual Tax return 2017:181

    DONATIONS, ENDOWMENTS AND CONTRIBUTIONS RECEIVED AND WITHDRAWALS MADE

    • Annual Tax return 2017:182

    INFORMATION RETURN ON ORGANISATIONS UNDER THE INCOME ALLOCATION SYSTEM

    • Year 2017:184

    INFORMATIVE DECLARATION OF ACQUISITIONS AND SALES OF SHARES AND HOLDINGS IN COLLECTIVE INVESTMENT INSTITUTIONS

    • Annual Tax return 2017:187

    OPERATIONS WITH FINANCIAL ASSETS

    • Annual tax return for operations with Treasury Bills 2017:192
    • Annual Tax return 2017:198

    PLANS, PENSION FUNDS, ALTERNATIVE SYSTEMS, MUTUAL INSURANCE COMPANIES, ASSURED PENSION PLANS, INDIVIDUAL SYSTEMATIC SAVINGS PLANS, COMPANY INSURANCE PLANS AND DEPENDENCE INSURANCE

    • Annual Tax return 2017:345