December

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

IVA

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

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