Taxpayer's calendar 2021

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  • 20-01-2021 To 20 January
    • 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.

    • December 2020.Large companies:111, 115, 117, 123, 124, 126, 128, 216, 230
    • Cuarto trimestre 2020:111, 115, 117, 123, 124, 126, 128, 136, 210, 216

    VAT

    • Communication of incorporations in December, special regime of the group of companies:039
    • Cuarto trimestre 2020:Electronic services:368

    INSURANCE PREMIUM TAX

    • December 2020:430
    • Annual summary 2020:480

    MANUFACTURING SPECIAL TAXES

    • October 2020.Large companies:553, 554, 555, 556, 557, 558
    • October 2020.Large companies:561, 562, 563
    • December 2020:548, 566, 581
    • December 2020:570, 580
    • Cuarto trimestre 2020:521, 522, 547
    • Fourth quarter 2020.Activities V1, V2, V7, F1, F2:553
    • Fourth quarter 2020.Applications for refund:506, 507, 508, 524, 572
    • Statement of operations by registered recipients, fiscal representatives and authorised receivers:510

    SPECIAL ELECTRICITY TAX

    • December 2020.Large companies:560
    • Fourth quarter 2020.Except large companies:560

    ENVIRONMENTAL TAXES

    • Year 2020.Self-assessment584
    • Year 2020.Annual self-assessment:585
    • Third quarter 2020.Self-assessment587

    SPECIAL COAL TAX

    • Cuarto trimestre 2020:595
    • Year 2020.Annual statement of operations:596
  • 01-02-2021 To 1 February
    • Income and Corporation Tax
    • VAT
    • 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 stock and share transfers in institutions of collective investment
    • Operations with financial assets
    • Informative declaration for authorised nursery or childhood education centre expenses
    • 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 2020:180, 188, 190, 193, 193-S, 194, 196, 270
    • Income tax payment by instalments

      • Fourth quarter 2020:
        • Direct evaluation:130
        • Objective evaluation:131

    VAT

    • December 2020.Self-assessment303
    • December 2020.Group of companies, individual form:322
    • December 2020.Recapitulative return on intra-Community operations:349
    • December 2020.Group of companies, aggregated form:353
    • December 2020 (or 2020).Operations assimilated to imports:380
    • Fourth quarter 2020.Self-assessment303
    • Fourth quarter 2020.Non-periodic tax return-settlement:309
    • Fourth quarter 2020.Recapitulative return on intra-Community operations:349
    • Fourth quarter 2020.Operations assimilated to imports:380
    • Annual summary 2020:390
    • Request for reimbursement of equivalence surcharge and occasional taxpayers:308
    • Adjustment of the tax proportions of the settlement periods prior to the start of trading.318
    • 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 2021 and following years, if activity began in the last quarter of 2020:036/037
    • 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 2020:165

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

    • Year 2020:171

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

    • Annual Tax return 2020:181

    DONATIONS, ENDOWMENTS AND CONTRIBUTIONS RECEIVED AND WITHDRAWALS MADE

    • Annual Tax return 2020:182

    INFORMATION RETURN ON ORGANISATIONS UNDER THE INCOME ALLOCATION SYSTEM

    • Year 2020:184

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

    • Annual Tax return 2020:187

    OPERATIONS WITH FINANCIAL ASSETS

    • Annual tax return for operations with Treasury Bills 2020:192
    • Annual tax return for transactions with financial assets 2020:198

    INFORMATIVE DECLARATION FOR EXPENSES IN AUTHORISED NURSERIES OR CHILDHOOD EDUCATION CENTRES

    • Annual Tax return 2020:233

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

    • Annual Tax return 2020:345
  • 22-02-2021 To 22 February
    • Income and Corporation Tax
    • Tax Identification Number
    • VAT
    • Subsidies, compensation or aid for agricultural, farming or forestry-related activities
    • Insurance Premium Tax
    • Manufacturing Special Taxes
    • Special Electricity Tax
    • Environmental taxes
    • Tax on Financial Transactions

    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.

    • January 2021.Large companies:111, 115, 117, 123, 124, 126, 128, 216, 230

    TAX ID NUMBER (NIF) 

    • Fourth quarter 2020.Quarterly tax return for accounts and operations in which the holders have not supplied credit institutions with their tax numbers (NIFs): 195

    • Annual return 2020.Identification of operations with cheques of credit institutions:199

    VAT

    • January 2021.Recapitulative return on intra-Community operations:349

    • January 2021.Operations assimilated to imports:380

    SUBSIDIES, COMPENSATION OR AID FOR AGRICULTURAL, ANIMAL FARMING OR FORESTRY ACTIVITIES

    • Annual Tax return 2020:346

    INSURANCE PREMIUM TAX

    • January 2021:430

    MANUFACTURING SPECIAL TAXES

    • November 2020.Large companies: 553, 554, 555, 556, 557, 558

    • November 2020.Large companies: 561, 562, 563

    • January 2021: 548, 566, 581

    • Fourth quarter 2020.Except large companies: 553, 554, 555, 556, 557, 558

    • Fourth quarter 2020.Except large companies: 561, 562, 563

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

    SPECIAL ELECTRICITY TAX

    • January 2021.Large companies:560

    ENVIRONMENTAL TAXES

    • Fourth quarter 2020.Payment in instalments:583

  • 01-03-2021 To 1 March
    • VAT
    • Corporation Tax
    • Annual electricity consumption tax return
    • Annual Informative Tax Return of operations performed by employers or professionals belonging to the system of collection management by credit or debit cards
    • Annual informative declaration of long-term savings plans
    • Annual tax return operations with third parties

    VAT

    • January 2021.Self-assessment303

    • January 2021.Group of companies, individual form:322

    • January 2021.Group of companies, aggregated form:353

    CORPORATION TAX

    • Companies whose tax period coincide with the calendar year:option/waiver of option for the calculation of split payments on the part of the tax base of the period of the three, nine or eleven months of each calendar year:036

    • If the tax period does not coincide with the calendar year, the option/waiver for this form of instalment payment will be exercised, in the first two months of each tax period or between the beginning of the tax period and the end of the period for making the first instalment payment, if this period is less than two months:036

    ANNUAL TAX RETURN OF ELECTRICAL ENERGY CONSUMPTION

    • Year 2020:159

    ANNUAL INFORMATION RETURN OF OPERATIONS PERFORMED BY BUSINESS PEOPLE OR PROFESSIONALS BELONGING TO THE SYSTEM OF PAYMENT COLLECTION MANAGEMENT BY CREDIT OR DEBIT CARDS

    • Year 2020:170

    ANNUAL INFORMATIVE DECLARATION OF LONG-TERM SAVINGS PLANS

    • Year 2020:280

    ANNUAL TAX RETURN FOR OPERATIONS WITH THIRD PARTIES

    • Year 2020:347

  • 22-03-2021 To 22 March
    • Income and Corporation Tax
    • VAT
    • Insurance Premium Tax
    • Manufacturing Special Taxes
    • Special Electricity Tax
    • Tax on Financial Transactions

    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.

    • February 2021.Large companies:111, 115, 117, 123, 124, 126, 128, 216, 230

    VAT

    • February 2021.Recapitulative return on intra-Community operations:349

    • February 2021.Operations assimilated to imports:380

    INSURANCE PREMIUM TAX

    • February 2021:430

    MANUFACTURING SPECIAL TAXES

    • December 2020.Large companies:553, 554, 555, 556, 557, 558

    • December 2020.Large companies:561, 562, 563

    • February 2021:548, 566, 581

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

    SPECIAL ELECTRICITY TAX

    • February 2021.Large companies:560

  • 30-03-2021 To 30 March
    • VAT
    • Environmental taxes

    VAT

    • February 2021.Self-assessment303
    • February 2021.Group of companies, individual form:322
    • February 2021.Group of companies, aggregated form:353

    ENVIRONMENTAL TAXES

    • Year 2020.Summarised declaration of operations with fluorinated greenhouse gases:586
  • 31-03-2021 To 31 March
    • Informative Tax Return of securities, insurances and incomes
    • INFORMATIVE TAX RETURN OF CLIENTS RECEIVING DISTRIBUTIONS OF EARNINGS FROM SPANISH COLLECTIVE INVESTMENT INSTITUTIONS, AND THOSE ON BEHALF OF WHOM THE TRADING ENTITY HAS CARRIED OUT REDEMPTIONS OR TRANSFERS OF SHARES OR PARTICIPATIONS
    • Informative declaration of clients with an investing position in Spanish collective investment institutions, dated at 31 of December of the financial year, in the cases of cross-border trading of shares or participations in Spanish collective investment institutions
    • Informative Tax Return on goods and rights located abroad
    • Hydrocarbons Tax

    ANNUAL INFORMATION RETURN ON SECURITIES, INSURANCE AND INCOME

    • Year 2020:189

    INFORMATIVE DECLARATION OF CLIENTS RECEIVING DISTRIBUTIONS OF EARNINGS FROM SPANISH COLLECTIVE INVESTMENT INSTITUTIONS, AND THOSE ON BEHALF OF WHOM THE TRADING ENTITY HAS CARRIED OUT REDEMPTIONS OR TRANSFERS OF SHARES OR PARTICIPATIONS

    • Year 2020:294

    INFORMATIVE DECLARATION OF CLIENTS WITH AN INVESTING POSITION IN SPANISH COLLECTIVE INVESTMENT INSTITUTIONS AT 31 DECEMBER OF THE FINANCIAL YEAR, IN CASES OF CROSS-BORDER TRADING OF SHARES OR PARTICIPATIONS IN SPANISH COLLECTIVE INVESTMENT INSTITUTIONS

    • Year 2020:295

    INFORMATIVE RETURN ON ASSETS AND RIGHTS ABROAD

    • Year 2020:720

    HYDROCARBON TAX

    • Year 2020.Annual relation of second fee product recipients:512
    • Year 2020.Annual list of kilometres covered
  • 07-04-2021 From 7 April to 30 June
    • Income and Wealth Taxes

    INCOME AND WEALTH

    • Online filing of 2020 Income Tax returns and 2020 Wealth Tax

    Tax returns requiring payment made by direct debit until 25 June

  • 20-04-2021 To 20 April
    • Income and Corporation Tax
    • VAT
    • Insurance Premium Tax
    • Manufacturing Special Taxes
    • Special Electricity Tax
    • Environmental Taxes
    • Coal Special Tax
    • Tax on Financial Transactions

    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.

      • March 2021.Large companies:111, 115, 117, 123, 124, 126, 128, 216, 230
      • First quarter 2021:111, 115, 117, 123, 124, 126, 128, 136, 210, 216
    • Income tax payment by instalments

      • First quarter 2021:
        • Direct evaluation:130
        • Objective evaluation:131
    • Split payments of non-residents’ companies and permanent establishments

      • Current year:
        • General scheme:202
        • Tax consolidation system (tax groups):222

    VAT

    • March 2021.Recapitulative return on intra-Community operations:349
    • March 2021.Operations assimilated to imports:380
    • First quarter 2021.Self-assessment303
    • First quarter 2021.Non-periodic tax return-settlement:309
    • First quarter 2021.Recapitulative return on intra-Community operations:349
    • First quarter 2021.Telecommunications, radio broadcasting or television and electronic services in VAT.Self-assessment368
    • First quarter 2021.Operations assimilated to imports:380
    • Request for reimbursement of equivalence surcharge and occasional taxpayers:308
    • Refund on compensations in the special regime for agriculture, livestock and fisheries:341

    INSURANCE PREMIUM TAX

    • March 2021:430

    MANUFACTURING SPECIAL TAXES

    • January 2021.Large companies:561, 562, 563
    • March 2021:548, 566, 581
    • First quarter 2020:521, 522, 547
    • First quarter 2021 (*) Activities V1, V2, F1, F2:553 - (establishments approved for the keeping of accounts on paper)
    • First quarter 2021.Applications for refund:506, 507, 508, 524, 572
    • Statement of operations by registered recipients, fiscal representatives and authorised receivers:510

    SPECIAL ELECTRICITY TAX

    • March 2021.Large companies:560
    • First quarter 2021.Except large companies:560
    • Year 2020.Annual self-assessment:560

    ENVIRONMENTAL TAXES

    • First quarter 2021.Payment in instalments:585
    • Year 2020.Annual self-assessment:589

    SPECIAL COAL TAX

    • First quarter 2021:595
  • 30-04-2021 To 30 April
    • VAT
    • Quarterly informative declaration for transferring the use of property for tourism purposes
    • Tax ID Number (NIF)
    • Tax on Certain Digital Services

    VAT

    • March 2021.Self-assessment303

    • March 2021.Group of companies, individual form:322

    • March 2021.Group of companies, aggregated form:353

    TAX ID NUMBER (NIF)

    • First quarter 2021.Accounts or operations whose holders have not provided the NIF (Personal Tax ID) to the credit institutions:195
  • 06-05-2021  From 6 May to 30 June

    Filing by phone of the 2020 Income Tax return

    Filing by phone of the 2020 Income Tax return

  • 20-05-2021 To 20 Mayo
    • Income and Corporation Tax
    • VAT
      Insurance Premium Tax
    • Manufacturing Special Taxes
    • Special Electricity Tax
    • Environmental Taxes
    • Tax on Financial Transactions

    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 2021.Large companies:111, 115, 117, 123, 124, 126, 128, 216, 230

    VAT

    • April 2021.Recapitulative return on intra-Community operations:349
    • April 2021.Operations assimilated to imports:380

    INSURANCE PREMIUM TAX

    • April 2021:430

    MANUFACTURING SPECIAL TAXES

    • February 2021.Large companies:561, 562, 563
    • April 2021:548, 566, 581
    • First quarter 2021.Except large companies:561, 562, 563
    • Statement of operations by registered recipients, fiscal representatives and authorised receivers:510

    SPECIAL ELECTRICITY TAX

    • April 2021.Large companies:560

    ENVIRONMENTAL TAXES

    • First quarter 2021.Payment in instalments:583
    • First four-month period 2021.Self-assessment587
  • 31-05-2021 To 31 Mayo
    • VAT
    • Annual declaration of financial accounts in the sphere of mutual assistance
    • Annual Informative Tax Return on the financial accounts of certain United States citizens

    VAT

    • April 2021.Self-assessment303

    • April 2021.Group of companies, individual form:322

    • April 2021.Group of companies, aggregated form:353

    ANNUAL DECLARATION OF FINANCIAL ACCOUNTS IN THE SPHERE OF MUTUAL ASSISTANCE

    • Year 2020:289

    ANNUAL DECLARATION OF FINANCIAL ACCOUNTS OF CERTAIN U.S. PEOPLE

    • Year 2020:290
  • 02-06-2021  From 2 June to 30 June

    Presentation of the 2020 Income Tax Return with the Tax Agency

    Presentation of the 2020 Income Tax Return with the Tax Agency

  • 21-06-2021 To 21 June
    • Income and Corporation Tax
    • VAT
    • Insurance Premium Tax
    • Manufacturing Special Taxes
    • Special Electricity Tax
    • Environmental Taxes
    • Tax on Financial Transactions

    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.

    • May 2021.Large companies:111, 115, 117, 123, 124, 126, 128, 216, 230

    VAT

    • May 2021.Recapitulative return on intra-Community operations:349
    • May 2021.Operations assimilated to imports:380

    INSURANCE PREMIUM TAX

    • May 2021:430

    MANUFACTURING SPECIAL TAXES

    • March 2021.Large companies:561, 562, 563
    • May 2021:548, 566, 581
    • Statement of operations by registered recipients, fiscal representatives and authorised receivers:510

    SPECIAL ELECTRICITY TAX

    • May 2021.Large companies:560

    ENVIRONMENTAL TAXES

    • Instalment payment 2021:584

    TAX ON FINANCIAL TRANSACTIONS

    • January, February, March, April and May 2021:604
  • 25-06-2021 To 25 June
    • Income and Wealth Taxes

    INCOME AND WEALTH

    • 2020 annual Income Tax and Wealth Tax return with tax payable by direct debit:D-100, D-714
  • 30-06-2021 To 30 June
    • Income and Wealth Taxes
    • VAT
    • Annual informative tax return for grants received within the framework of the Economic and Tax System of the Canary Islands and other State grants by Personal Income Tax payers or Non-resident Income Tax payers without a permanent establishment.

    INCOME AND WEALTH

    • 2020 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 2020:151

    VAT

    • May 2021:Self-assessment303
    • May 2021: Group of companies, individual form:322
    • May 2021:Group of companies, aggregated form:353

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

    • Year 2020:282
  • 20-07-2021 To 20 July
    • Income and Corporation Tax
    • VAT
    • Insurance Premium Tax
    • Manufacturing Special Taxes
    • Special Electricity Tax
    • Environmental Taxes
    • Coal Special Tax
    • Tax on Financial Transactions

    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 2021.Large companies:111, 115, 117, 123, 124, 126, 128, 216, 230
    • Second quarter 2021:111, 115, 117, 123, 124, 126, 128, 136, 210, 216

    Income tax payment by instalments

    • Second quarter 2021:
      • Direct evaluation:130
      • Objective evaluation:131

    VAT

    • June 2021.Recapitulative return on intra-Community operations:349
    • June 2021.Operations assimilated to imports:380
    • Second quarter 2021.Self-assessment303
    • Second quarter 2021.Non-periodic tax return-settlement:309
    • Second quarter 2021.Recapitulative return on intra-Community operations:349
    • Second quarter 2021.Telecommunications, radio broadcasting or television and electronic services in VAT.Self-assessment368
    • Second quarter 2021.Operations assimilated to imports:380
    • Request for reimbursement of equivalence surcharge and occasional taxpayers:308
    • Reimbursement of compensations in the Special Tax System of agriculture, livestock and fisheries341

    INSURANCE PREMIUM TAX

    • June 2021:430

    MANUFACTURING SPECIAL TAXES

    • April 2021.Large companies:561, 562, 563
    • June 2021:548, 566, 581
    • Second quarter 2021:521, 522, 547
    • Second quarter 2021 Activities V1, V2, F1, F2:553 - (establishments approved for the keeping of accounts on paper)
    • Second quarter 2021.Applications for refund:506, 507, 508, 524, 572
    • Statement of operations by registered recipients, fiscal representatives and authorised receivers:510

    SPECIAL ELECTRICITY TAX

    • June 2021.Large companies:560
    • Second quarter 2021.Except large companies:560

    ENVIRONMENTAL TAXES

    Second quarter 2021.Payment in instalments:585

    SPECIAL COAL TAX

    Second quarter 2021:595

    TAX ON FINANCIAL TRANSACTIONS

    • June 2021:604
  • 26-07-2021 To 26 July
    • Corporation Tax and Non-Residents' Income Tax (Permanent Establishments and Companies in Income Allocation System incorporated abroad with presence in Spanish territory)
    • Declaration of asset-related provision through conversion of assets for deferred tax as credit payable to the Tax Administration.
    • Informative tax return of grants received within the framework of the Economic and Tax System of the Canary Islands 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 return 2020.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.

    DECLARATION OF ASSET-RELATED PROVISION THROUGH CONVERSION OF ASSETS FOR DEFERRED TAX AS CREDIT PAYABLE TO THE TAX ADMINISTRATION

    Year 2020.Companies whose tax period does not coincide with the calendar year: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 ECONOMIC AND TAX SYSTEM OF THE CANARY ISLANDS 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 2020.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.

  • 30-07-2021 To 30 July
    • VAT

    VAT

    • June 2021:Self-assessment303
    • June 2021:Group of organisations.individual form:322
    • June 2021:Group of companies, aggregated form:353
  • 02-08-2021 To 2 August
    • Tax ID Number (NIF)
    • Tax on Deposits in Credit institutions
    • Quarterly informative declaration for transferring the use of property for tourism purposes
    • Tax on Certain Digital Services

    TAX ID NUMBER (NIF)

    • Second quarter 2021.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-Assessment 2020:411
    • Advanced tax payment.Self-Assessment 2021:410

    TAX ON CERTAIN DIGITAL SERVICES

    • First and second quarter 2021:490
  • 20-08-2021 To 20 August
    • Income and Corporation Tax
    • VAT
    • Manufacturing Special Taxes
    • Special Electricity Tax
    • Tax on Financial Transactions

    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.

    • Julio 2021.Large companies:111, 115, 117, 123, 124, 126, 128, 216, 230

    VAT

    • Julio 2021.Operations assimilated to imports:380

    MANUFACTURING SPECIAL TAXES

    • May 2021.Large companies:561, 562, 563
    • Julio 2021:548, 566, 581
    • Second quarter 2021.Except large companies:561, 562, 563
    • Statement of operations by registered recipients, fiscal representatives and authorised receivers:510

    SPECIAL ELECTRICITY TAX

    • Julio 2021.Large companies:560

    TAX ON FINANCIAL TRANSACTIONS

    • Julio 2021:604
  • 30-08-2021 To 30 August
    • VAT

    VAT

    • Julio 2021.Self-assessment303
    • Julio 2021.Group of companies, individual form:322
    • Julio 2021.Group of companies, aggregated form:353
  • 20-09-2021 To 20 September
    • Income and Corporation Tax
    • VAT
    • Insurance Premium Tax
    • Manufacturing Special Taxes
    • Special Electricity Tax
    • Environmental Taxes
    • Tax on Financial Transactions

    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.

    • August 2021.Large companies:111, 115, 117, 123, 124, 126, 128, 216, 230

    VAT

    • July and August 2021.Recapitulative return on intra-Community operations:349
    • August 2021.Operations assimilated to imports:380

    INSURANCE PREMIUM TAX

    • July and August 2021:430

    MANUFACTURING SPECIAL TAXES

    • June 2021.Large companies:561, 562, 563
    • August 2021:548, 566, 581
    • Statement of operations by registered recipients, fiscal representatives and authorised receivers:510

    SPECIAL ELECTRICITY TAX

    • August 2021.Large companies:560

    ENVIRONMENTAL TAXES

    • Second quarter 2021.Payment in instalments:583
    • Second four-month period 2021.Self-assessment587

    TAX ON FINANCIAL TRANSACTIONS

    • August 2021:604
  • 30-09-2021 To 30 September
    • VAT

    VAT

    • August 2021.Self-assessment303
    • August 2021.Group of companies, individual form:322
    • August 2021.Group of companies, aggregated form:353
  • 20-10-2021 To 20 October
    • Income and Corporation Tax
    • VAT
    • Insurance Premium Tax
    • Manufacturing Special Taxes
    • Special Electricity Tax
    • Environmental Taxes
    • Coal Special Tax
    • Tax on Financial Transactions

    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.

    • September 2021.Large companies:111, 115, 117, 123, 124, 126, 128, 216, 230
    • Third quarter 2021:111, 115, 117, 123, 124, 126, 128, 136, 210, 216

    Income tax payment by instalments

    • Third quarter 2021:
      • Direct evaluation:130
      • Objective evaluation:131

    Payment in instalments for corporate and non-residents' permanent establishments tax

    • Current year:
      • General scheme:202
      • Tax consolidation system (tax groups):222

    VAT

    • September 2021.Recapitulative return on intra-Community operations:349
    • September 2021.Operations assimilated to imports:380
    • Third quarter 2021.Self-assessment303
    • Third quarter 2021.Non-periodic tax return-settlement:309
    • Third quarter 2021.Recapitulative return on intra-Community operations:349
    • Third quarter 2021.Telecommunications, radio broadcasting or television and electronic services in VAT.Self-assessment368
    • Third quarter 2021.Operations assimilated to imports:380
    • Request for reimbursement of equivalence surcharge and occasional taxpayers:308
    • Refund on compensations in the special regime for agriculture, livestock and fisheries:341

    INSURANCE PREMIUM TAX

    • September 2021:430

    MANUFACTURING SPECIAL TAXES

    • Julio 2021.Large companies:561, 562, 563
    • September 2021:548, 566, 581
    • Third quarter 2021:521, 522, 547
    • Third quarter 2021.Activities V1, V2, F1, F2:553 - (establishments approved for the keeping of accounts on paper)
    • Third quarter 2021.Applications for refund:506, 507, 508, 524, 572
    • Statement of operations by registered recipients, fiscal representatives and authorised receivers: 510

    SPECIAL ELECTRICITY TAX

    • September 2021.Large companies:560
    • Third quarter 2021.Except large companies:560

    ENVIRONMENTAL TAXES

    • Third quarter 2021.Payment in instalments:585
    • Instalment payment 2021:589

    SPECIAL COAL TAX

    • Third quarter 2021:595

    TAX ON FINANCIAL TRANSACTIONS

    • September 2021:604
  • 02-11-2021 To 2 November
    • VAT
    • Quarterly informative declaration for transferring the use of property for tourism purposes
    • Tax ID Number (NIF)
    • Declaration of information updating certain marketable cross-border mechanisms
    • Tax Current Account

    VAT (Value Added Tax)

    • September 2021.Self-assessment303
    • September 2021.Group of companies, individual form:322
    • September 2021.Group of companies, aggregated form:353

    QUARTERLY INFORMATIVE DECLARATION FOR TRANSFERRING THE USE OF PROPERTY FOR TOURISM PURPOSES

    • Second and third quarter of 2021:179

    TAX ID NUMBER (NIF)

    • Third quarter 2021.Accounts or operations whose holders have not provided the NIF (Personal Tax ID) to the credit institutions:195

    DECLARATION OF INFORMATION UPDATING CERTAIN MARKETABLE CROSS-BORDER MECHANISMS

    • Third quarter 2021:235

    TAX CURRENT ACCOUNT

    • Application for inclusion for 2022:TCC (Taxation Current Account)

      The waiver must be declared on the "application form for inclusion / communication of waiver of the current account system in tax matters"

    TAX ON CERTAIN DIGITAL SERVICES

    • Third quarter 2021:490
  • 05-11-2021 To 5 November
    • Personal Income Tax

    INCOME TAX

    • Deposit of the second instalment in the 2020 annual tax return, in the event of split payment102
  • 22-11-2021 To 22 November
    • Income and Corporation Tax
    • VAT
    • Insurance Premium Tax
    • Manufacturing Special Taxes
    • Special Electricity Tax
    • Environmental Taxes
    • Tax on Financial Transactions

    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. 

    • October 2021.Large companies:111, 115, 117, 123, 124, 126, 128, 216, 230 

    VAT

    • October 2021.Recapitulative return on intra-Community operations:349
    • October 2021.Operations assimilated to imports:380 

    INSURANCE PREMIUM TAX

    • October 2021:430 

    MANUFACTURING SPECIAL TAXES 

    • August 2021.Large companies:561, 562, 563
    • October 2021:548, 566, 581
    • Third quarter 2021.Except large companies:561, 562, 563
    • Statement of operations by registered recipients, fiscal representatives and authorised receivers:510 

    SPECIAL ELECTRICITY TAX 

    • October 2021.Large companies:560

    ENVIRONMENTAL TAXES

    • Third quarter 2021.Payment in instalments:583

    TAX ON FINANCIAL TRANSACTIONS

    • October 2021:604
  • 30-11-2021 To 30 November
    • VAT
    • Informative tax return for related-party transactions and transactions and situations related to countries or territories considered tax havens.
    • Environmental Taxes

    VAT

    • October 2021.Self-assessment303
    • October 2021.Group of companies, individual form:322
    • October 2021.Group of companies, aggregated form:353
    • Request for registration / cancellation.Monthly refund registry: 036
    • Request for application of the common deduction regime for differentiated sectors for 2021: without model 
    • SII.Opt in or opt out of keeping record books electronically:036
    • SIINotification re opt in or opt out of invoicing by recipients of operations or third parties:036

    INFORMATIVE TAX RETURN FOR RELATED-PARTY TRANSACTIONS AND SITUATIONS RELATED TO COUNTRIES OR TERRITORIES CLASSIFIED AS TAX HAVENS

    • Year 2020:Companies whose tax period does not coincide with the calendar year:232

      Rest of companies:within the month following the ten months subsequent to the end of the tax period.

    ENVIRONMENTAL TAXES

    • Year 2020.Self-assessment583
    • Year 2021:Annual self-assessment for cessation of activity:588
  • 20-12-2021 To 20 December
    • Income and Corporation Tax
    • VAT
    • Insurance Premium Tax
    • Manufacturing Special Taxes
    • Special Electricity Tax
    • Environmental Taxes
    • Tax on Financial Transactions

    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.

    • November 2021.Large companies:111, 115, 117, 123, 124, 126, 128, 216, 230

    Split payments of non-residents’ companies and permanent establishments

    • Current year:
      • General scheme:202
      • Tax consolidation system (tax groups):222

    VAT

    • November 2021.Recapitulative return on intra-Community operations:349
    • November 2021.Operations assimilated to imports:380

    INSURANCE PREMIUM TAX

    • November 2021:430

    MANUFACTURING SPECIAL TAXES

    • September 2021.Large companies:561, 562, 563
    • November 2021:548, 566, 581
    • Statement of operations by registered recipients, fiscal representatives and authorised receivers:510 

    SPECIAL ELECTRICITY TAX 

    • November 2021.Large companies:560 

    ENVIRONMENTAL TAXES 

    • Payment in instalments:584
    • Year 2020.Annual informative tax return operations with taxpayers:591

    TAX ON FINANCIAL TRANSACTIONS

    • November 2021:604
  • 30-12-2021 To 30 December
    • VAT

    VAT

    • November 2021.Self-assessment303
    • November 2021.Group of companies, individual form:322
    • November 2021.Group of companies, aggregated form:353
  • 31-12-2021 To 31 December
    • Personal Income Tax
    • VAT

    INCOME TAX

    • Waiving or revocation of simplified direct estimate and objective estimate for 2022 and subsequent years:036/037

    VAT

    • Waiving or revocation of simplified and agriculture, stockbreeding and fishing systems for 2022 and subsequent years:036/037
    • Option or revocation of determination of the gross tax base by means of the overall profit margin in the Special System of used goods, artworks, antiques and collectable objects for 2022 and successive years:036
    • Option to pay tax at destination for distance sales to other countries of the European Union for 2022 and 2023:036
    • Waiver of the common deduction scheme for differentiated sectors for 2022: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 system for 2022:036/037
    • Opt out of the special cash basis system for 2022, 2023 and 2024::036/037
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