The official text for this page is the Spanish version. You will not be able to see the whole text in your language until its automatic translation is fully validated. In any case, should you have any doubts concerning the precision of the information translated in this site, please check the official Spanish version.

Until 25 July

CORPORATION TAX AND NON-RESIDENTS' INCOME TAX (PERMANENT ESTABLISHMENTS AND COMPANIES IN INCOME ALLOCATION SYSTEM INCORPORATED ABROAD WITH PRESENCE IN SPANISH TERRITORY)

Annual Tax return 2017. Companies whose tax period does not coincide with the calendar year: 200, 206, 220 and 221

Rest of companies: in the 25 calendar days following the six months after the end of the tax period.

INFORMATIVE TAX RETURN OF GRANTS RECEIVED WITHIN THE FRAMEWORK OF THE CANARIES SPECIAL TAX REGIME AND OTHER STATE GRANTS RECEIVED BY NON-RESIDENT INCOME TAXPAYERS (PERMANENT ESTABLISHMENTS AND ENTITIES IN INCOME ALLOCATION SYSTEM INCORPORATED ABROAD WITH PRESENCE IN SPANISH TERRITORY)

Year 2017. Companies whose tax period does not coincide with the calendar year: 282

Rest of companies: in the 25 calendar days following the six months after the end of the tax period.