February

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:
    
    • Estimación directa: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 or revocation of the application of the special apportionment for 2021 and subsequent years, if the activity started 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 CERTIFICATES ISSUED TO MEMBERS OR UNIT-HOLDERS OF NEW OR NEWLY CREATED ENTITIES

• Annual summary 2020:165

ANNUAL INFORMATION STATEMENT ON DEPOSITS, WITHDRAWALS AND CASH WITHDRAWALS OF ANY DOCUMENT

• Año 2020:171

INFORMATION RETURN ON LOANS AND CREDITS AND OTHER FINANCIAL TRANSACTIONS RELATING TO IMMOVABLE PROPERTY

• Annual Tax return 2020:181

DONATIONS, ENDOWMENTS AND CONTRIBUTIONS RECEIVED AND WITHDRAWALS MADE

• Annual Tax return 2020:182

INFORMATIVE DECLARATION OF ENTITIES UNDER THE INCOME ATTRIBUTION SYSTEM

• Año 2020:184

INFORMATION RETURN ON ACQUISITIONS AND DISPOSALS OF SHARES AND UNITS IN COLLECTIVE INVESTMENT UNDERTAKINGS

• Annual Tax return 2020:187

OPERATIONS WITH FINANCIAL ASSETS

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

INFORMATION RETURN FOR EXPENDITURE ON APPROVED NURSERY SCHOOLS OR APPROVED CHILDCARE FACILITIES

• Annual Tax return 2020:233

PLANS, PENSION FUNDS, ALTERNATIVE SYSTEMS, SOCIAL SECURITY MUTUAL FUNDS, INSURED PENSION PLANS, INDIVIDUAL SYSTEMATIC SAVINGS PLANS, COMPANY SOCIAL SECURITY PLANS AND DEPENDENCY INSURANCE

• Annual Tax return 2020:345

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 IDENTIFICATION NUMBER

• 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

EXCISE DUTIES

• 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