November

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

INCOME TAX

• Deposit of the second instalment in the 2020 annual tax return, in the event of split payment102

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

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
• IBS. Opt in or opt out of keeping record books electronically:036
• SII. Notification 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