Until 20 July

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.

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

Income tax payment by instalments

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

VAT

  • June 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
  • June 2018. Recapitulative return on intra-Community operations: 349
  • June 2018. Operations assimilated to imports: 380
  • Second quarter 2018. Self-assessment 303
  • Second quarter 2018. Non-periodic tax return-settlement: 309
  • Second quarter 2018. Recapitulative return on intra-Community operations: 349
  • Second quarter 2018. Telecommunications, radio broadcasting or television and electronic services in VAT. Self-assessment 368
  • Second quarter 2018. Operations assimilated to imports: 380
  • Request for refund compensatory charge and occasional passive subjects: 308
  • Reimbursement of compensations in the Special Tax System of agriculture, livestock and fisheries 341

INSURANCE PREMIUM TAX

  • June 2018: 430

MANUFACTURING SPECIAL TAXES

  • April 2018. Large companies: 553, 554, 555, 556, 557, 558
  • April 2018. Large companies: 561, 562, 563
  • June 2018: 548, 566, 581
  • June 2018: 570, 580
  • Second quarter 2018: 521, 522, 547
  • Second quarter 2018. Activities V1, V2, V7, F1, F2: 553
  • Second quarter 2018: 582
  • Second 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

  • June 2018. Large companies: 560
  • Second quarter 2018. Except large companies: 560

ENVIRONMENTAL TAXES

Second quarter 2018. Payment in instalments: 585

SPECIAL COAL TAX

Second quarter 2018: 595