July

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  • 02-07-2018 To 2 July
    • Income and Wealth Taxes
    • VAT
    • Annual informative tax return for grants received within the framework of the Canary Islands special tax regime and other State grants by Personal Income Tax payers or Non-resident Income Tax payers without a permanent establishment.

    INCOME AND WEALTH

    • 2017 Annual Income Tax and Wealth Tax return resulting in tax refund, waiver of refund, negative amount and tax payable without direct debit of the first instalment:D-100, D-714
    • Special taxation regime for Non-Residents' Income Tax for displaced workers 2017:151

    VAT

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

    ANNUAL INFORMATIVE TAX RETURN FOR GRANTS RECEIVED WITHIN THE FRAMEWORK OF THE CANARY ISLANDS SPECIAL TAX REGIME AND OTHER STATE GRANTS BY PERSONAL INCOME TAX PAYERS OR NON-RESIDENT INCOME TAX PAYERS WITHOUT A PERMANENT ESTABLISHMENT

    • Year 2017:282
  • 20-07-2018 To 20 July
    • Income and Corporation Tax
    • VAT
    • 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.

    • 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-assessment303
    • 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-assessment368
    • 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 fisheries341

    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

    Statement 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

  • 25-07-2018 To 25 July
    • Corporation Tax and Non-Residents' Income Tax (Permanent Establishments and Companies in Income Allocation System incorporated abroad with presence in Spanish territory)
    • Informative tax return of grants received within the framework of the Canaries special tax regime and other State grants received by Non-Residents' Income Taxpayers (permanent establishments and entities in income allocation system incorporated abroad with presence in Spanish territory).

    CORPORATION TAX AND NON-RESIDENT'S 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.

  • 30-07-2018 To 30 July

    VAT

    VAT

    • June 2018:Self-assessment303
    • June 2018:Group of organisations.individual form:322
    • June 2018:Group of companies, aggregated form:353
  • 31-07-2018 To 31 July
    • Tax ID Number (NIF)
    • Tax on Deposits in Credit institutions

    TAX ID NUMBER (NIF)

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

    TAX ON DEPOSITS IN CREDIT INSTITUTIONS

    • Self-Assessed Tax Return 2017:411
    • Advanced tax payment.Self-Assessment 2018:410