June

Presentation of the 2020 Income Tax Return with the Tax Agency

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

INCOME AND WEALTH

• Annual Income and Wealth Tax Return 2020 with results to be paid by direct debit:D-100, D-714

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