Until 21 May

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.

  • April 2018. Large companies: 111, 115, 117, 123, 124, 126, 128, 230

VAT

  • April 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
  • April 2018. Recapitulative return on intra-Community operations: 349
  • April 2018. Operations assimilated to imports: 380

INSURANCE PREMIUM TAX

  • April 2018: 430

MANUFACTURING SPECIAL TAXES

  • February 2018. Large companies: 553, 554, 555, 556, 557, 558
  • February 2018. Large companies: 561, 562, 563
  • April 2018: 548, 566, 581
  • April 2018: 570, 580
  • First quarter 2018. Except large companies: 553, 554, 555, 556, 557, 558
  • First quarter 2018. Except large companies: 561, 562, 563

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

SPECIAL ELECTRICITY TAX

  • April 2018. Large companies: 560

ENVIRONMENTAL TAXES

  • First quarter 2018. Payment in instalments: 583
  • First quarter 2018. Self-assessment 587