April

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

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:
    • Estimación directa: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
• Application for a refund of the Recargo de Equivalencia 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

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