Taxpayer's calendar 2022 HTML
Depending on the tax and the liable tax payer, periodic self-assessments must be filed:
Annual, for individuals, sole traders, professionals, companies and entities without legal personality.
Quarterly, for individual business people taxed under the objective evaluation or direct evaluation method, professionals, and for companies and bodies that are not legal persons.
Monthly, for individual entrepreneurs, professionals, companies and unincorporated entities with a turnover of more than 6,010,121.04 € in 2021 (large companies) and for VAT taxpayers, who are obliged to keep the registry books through the Tax Agency's Electronic Headquarters or submit the IOSS, as well as for public administrations, including the Social Security.
The ways of presenting forms are detailed below, except where it is obligatory to use a specific form and taking into account that in general terms tax return forms will be filed online.
Forms 01, 04, 06, 030, 036, 037, 043, 044, 045, 140, 145, 146, 147, 147, 150, 247, 362, 363, 503, 600, 610, 615, 620, 630, 650, 651 and 655 can be completed on the Internet, at the headquarters of the State Tax Administration Agency (AEAT), in the section "Filing returns, taxpayer calendar", print on paper and file at the AEAT offices, and provided that they do not refer to those obliged to file online with an electronic certificate.
Pre-return (self-assessments obtained in paper format from the AEAT printing service).
The forms 05, 036, 037, 111, 115, 121, 122, 130, 131, 143, 210, 211, 213, 303, 309, 650, 651, 655, 695 and 696 can be obtained by filling in the forms available at the Tax Agency's Electronic Headquarters, or by using the return forms obtained by using the programmes that generate a file with the same format and the same characteristics and specifications as the former.You need an Internet connection so that your information is saved before it is confirmed when filing the tax return.
Once the online form is filled in, it must be checked and a PDF file will be generated, which you will print out for presentation at the Tax Agency branch if the result of the tax return is "refundable", payable or "to be offset", or in collaborating entities if the result is "payable" or "refundable".
These forms may also be submitted online.
Electronically, via Internet.The tax return will be completed and filed online.In general, by using the help forms it will be possible to obtain a file with the declaration to be filed via the Internet with the appropriate authentication.
The following forms have help documents and a tax return template for you to fill in (online also):06, 030, 035, 036 06 (sólo gestores administrativos e ITV electrónica), 037, 039, 100, 102, 111, 113, 115, 117, 121, 122, 123, 124, 126, 128, 130, 131, 136, 140, 143, 149, 151, 165, 179, 180, 182, 184, 187, 188, 190, 193, 198, 200, 202, 206, 210, 211, 213, 216, 217, 220, 221, 222, 230, 231, 232, 233, 234, 235, 236, 237, 250, 282, 296, 303, 308, 309, 318, 322, 341, 345, 347, 349, 353, 360, 361, 364, 365, 368, 369, 390, 410, 411, 430, 480, 490, 510, 548, 553, 554, 555, 556, 557, 558, 559, 560, 561, 562, 563, 566, 568, 570, 572, 576, 580, 581, 583, 586, 587, 588, 589, 591, 595, 596, 604, 650, 651, 655, 681, 682, 683, 684, 685, 695, 696, 714, 720, 763, 840 y 848 (por Internet).
On the telephone, by appointment, for forms:030, 100, 140 and 143.
Deadline for filing self assessments with direct debit
The deadline for filing self-assessments with direct debit will depend on the filing deadline for each form.Thus, if the deadline for filing is a non-working day, the deadline ends on the first working day thereafter and the deadline for direct debit is generally extended by the same number of days as the deadline for filing the return.The general and direct debit deadlines for each form for 2022 are shown below:
|FORM||DIRECT DEBIT DEADLINE 2022||FILING DEADLINE 2022|
|Forms 100, 151 and 714||27 June||30 June|
|Form 102||22 September (for taxpayers who have arranged payment of the first instalment by direct debit)|
|Forms 111, 115, 117, 123, 124, 126, 128 and 216 (quarterly payment)||1 to 15 January, April, July and October||1 to 20 January, April, July and October|
|Forms 111, 115, 117, 123, 124, 126, 128, 216, 230 and 430 (monthly payment)||
1 to 15 of each month for all months except:
1 to 20 of each month for all months except:
|Forms 130 and 131 (quarterly payment)||1 to 26 January and 1 to 15 April, July and October||1 to 31 January and 1 to 20 April, July and October|
|Form 136 (quarterly payment):||1 to 15 January, April, July and October||1 to 20 January, April, July and October|
|Forms 200, 206, 220 and 221||1 to 20 July (taxation periods coinciding with the calendar year)||1 to 25 July (taxation periods coinciding with the calendar year)|
Forms 202-0A and 222-0A (Basque Country)Forms 202-2P and 222-2P (Navarre)
1 to 20 October
1 to 17 October
1 to 25 October
1 to 20 October
|Forms 202 and 222||1 to 15 April, October and December||1 to 20 April, October and December|
|Form 210 (except income from the transfer of real estate)||
1 to 15 January, April, July and OctoberIncomes from urban buildings:1 January to 25 December
1 to 20 January, April, July and OctoberIncomes from urban buildings:calendar year following the accrual.In 2022 until 2 January 2023
|Form 213||1 to 25 January||1 to 31 January|
|Forms 303 and 353 (monthly payment):||
1 to 25 of each month, for all months except:
1 to 30 of each month, for all months except:
|Form 303 (quarterly payment):||1 to 26 January and 1 to 15 April, July and October||1 to 31 January and 1 to 20 April, July and October|
|Forms 410 and 411||1 to 27 July||1 July to 1 August|
|Form 490 (quarterly payment):||
Monthly payment:1 to 15 of each month, for all months except:
Quarterly payment:1 to 15 January, April, July and OctoberAnnual payment:1 to 15 April
Monthly payment: 1 to 20 of each month, for all months except:
Quarterly payment:1 to 20 January, April, July and OctoberAnnual payment:1 to 20 April
|Forms 561, 562 and 563||
Monthly payment: 1 at 15 of the third month following the end of the month, except:
Monthly payment:1 at 20 of the third month following the end of the month, except:
Quarterly payment: 1 to 20 of the second month following the last month in the quarter, except:
|Forms 566 and 581 (monthly payment):||
1 to 15 of each month, for all months except:
1 to 20 of each month, for all months except:
|Form 587||1 to 15 January, May and September||1 to 20 January, May and September|
|Form 588||1 to 25 November||1 to 30 November|
Payment by instalments:1 to 15 OctoberAnnual self-assessment:1 to 15 April
Payment by instalments:1 to 20 OctoberAnnual self-assessment:1 to 20 April
|Form 595 (quarterly payment):||1 to 15 January, April, July and October||1 to 20 January, April, July and October|
What's new this year?
The following forms will be filed for the first time in the financial year 2022 and their filing deadline is as follows:
Form 236.Informative return on the use of certain cross-border tax planning mechanisms: the last quarter of the calendar year following that in which the cross-border mechanisms that had to be previously declared were used in Spain.For 2022, the deadline will be from 1 October 2022 to 2 January 2023.
Form 237.Special tax on undistributed profits of real estate investment trusts.Corporation Tax.Self-assessmentTwo months from the date of the resolution of the general meeting of shareholders, or equivalent body, to apply the profit or loss for the financial year.
Taxpayers whose tax return period began prior to the date of entry into force of the ministerial order approving the form may file the return within the two months following the date of its publication in the Official State Gazette.
Deadlines on non-working days (public holidays)
If the due date coincides with a local or regional public holiday, the last date for payment will be the first working day following the date shown on this calendar.
You can view the published regulations and obtain further tax information by calling the Basic Tax Information Service at 901 33 55 33 / 91 554 87 70 or by going to the Tax Agency’s E-Office at https://sede.agenciatributaria.gob.esNew window
This calendar was made in December 2021, when some regulatory projects were still pending.
Identification for submitting self-assessments
Filing can be done electronically over the Internet, with electronic DNI (Spanish National ID), digital certificate, Cl@ve PIN or reference number.The electronic ID card and/or electronic certificate may be used for all forms, whether for natural persons, representatives of legal persons or entities without legal personality. The Cl@ve PIN system and the reference number can only be used by private individuals.
Private individuals have at their disposal the electronic DNI (Spanish National ID), the digital certificate, the Cl@ve PIN or reference number to submit, where applicable, tax-related informative returns, census declarations, certain self-assessments, communications and requests for tax refunds.
El sistema Cl@ve PIN, de uso exclusivo por personas físicas, se podrá utilizar para presentar los modelos 01, 04, 030, 035, 036, 037, 038, 100, 102, 111, 115, 117, 121, 122, 123, 124, 126, 128, 130, 131, 136, 140, 143, 149, 151, 179, 180, 182, 187, 188, 190, 193, 198, 216, 231, 233, 234, 235, 236, 282, 296, 303, 308, 309, 318, 341, 345, 347, 349, 360, 361, 364, 365, 368, 369, 390, 560, 568, 572, 576, 585, 586, 587, 589, 590, 604, 650, 651, 655, 714 y 720.The reference number allows individuals (only) to carry out administrative processes regarding Personal Income Tax.
S.A. and S.L., as well as taxpayers assigned to the Large Company Management Units or to the Central Delegation for Large Taxpayers, are obliged to file their informative returns, self-assessments and, in general, their census returns via the Internet with an electronic certificate.
All other organisations (cooperatives, associations, foundations) should submit their self-assessed tax returns online with an electronic certificate or pre-printed tax return Form and Informative Tax Returns online with an electronic certificate.
Public Administrations must file online with an electronic certificate.
Dates of the income and wealth tax campaign
We would like to remind you of the dates for filing your 2021 personal income tax return:
from 6 April to 30 June 2022:online filing of 2021 personal income and wealth tax returns.
From 5 May to 30 June 2022:the Tax Agency will be able to prepare your 2021 personal income tax return by telephone (appointment request from 3 May to 29 June).
1 to 30 June 2022:the Tax Agency will be able to prepare your 2021 personal income tax return in person at its offices (appointment request from 26 May to 29 June).
To be attended by the Tax Agency either by telephone or in person, make an appointment in advance online or by calling one of the following telephone numbers:901 12 12 24 / 91 535 73 26 or 901 22 33 44 / 91 553 00 71.
Other issues of interest
Form 179 "Quarterly informative tax return on the transfer of use of property with tourism purposes” (quarterly payment):April, July, October and January.
Taxpayers who, making quarterly VAT settlements, pay tax only in common territory and carry out activities under the simplified regime and/or urban property leasing operations (even if they also carry out activities for which there is no obligation to file periodic self-assessments), as well as taxpayers who keep the registry books through the Tax Agency's Electronic Headquarters, are exempt from filing form 390 "Annual VAT return-summary " and must complete the additional information requested in the self-assessment of the last settlement period of form 303 of VAT for the financial year.Exemption will not apply when there is no obligation to submit the self-assessment for the last settlement period of the financial year.
The system of keeping record books through the Tax Agency's Electronic Headquarters - SII - consisting of the electronic supply of invoicing records, has been compulsory since 1 July 2017, for entrepreneurs, professionals and other taxpayers whose settlement period coincides with the calendar month:large companies (turnover in accordance with article 121 of the Value Added Tax Act over €6,010,121.04 in the previous year), VAT groups and parties registered in REDEME (Monthly VAT Return Registry).
Those who are not obliged to use the SII may do so voluntarily, exercising the option on form 036 which may be filed throughout the year and will take effect for the first settlement period that begins after the exercise of the option.The option will be understood to be extended for the subsequent years, unless the party opts out of its application.The waiver shall be made on form 036 during the month of November prior to the beginning of the year in which it is to take effect.
Those applying the SII system are exempt from filing forms 347 "Declaration of transactions with third parties" and form 390 "Annual VAT summary return".
Information on road bills and delivery notes (en route sales procedure), delivery receipts issued to document the supply of fuel exempt from hydrocarbon tax to aircraft, and the application for a refund of marked diesel supplied to vessels with hydrocarbon tax refunds (Articles 27, 101, 102 and 110 of the Excise Tax Regulations) shall be submitted through the Tax Agency’s e-Office in the SIANE system.
Information on fuel supplies to vessels exempted from oil tax that are not sold en route will be submitted through the EMCS system.
Establishments that keep accounts of products subject to manufacturing excise taxes (forms 553,554, 555, 556, 557, 558, 570 and 580) shall be exempt from the obligation to file excise tax returns for manufacturing operations through the Tax Agency’s e-Office.
Authorised establishments such as factories, bonded warehouses, tax warehouses, reception warehouses and vinegar factories will be obliged to keep Manufacturing Excise Tax accounts through the Tax Agency from 1 January 2020.
Information on filing non-periodical forms and extension of the information content of certain forms
FORM 030.TAX REGISTER DECLARATION FOR REGISTRATION IN THE TAXPAYERS' TAX REGISTER, CHANGE OF ADDRESS AND/OR CHANGE OF PERSONAL DETAILS
To communicate changes in identification data, marital status, request a new card accrediting NIF, etc. In addition, those who do not carry out economic activities may:
Apply for registration in the census of liable taxpayers or their NIF (tax ID number) if they do not have a DNI (Spanish National ID) or NIE (Foreign National ID) and take part in operations with a bearing on taxation.
Communicate a change of address:generally, 3 months from the change (those taxpayers that carry out economic activities should file form 036/037 – 1 month deadline). The notification will be made in the annual income tax return – for resident individuals – if the period for filing it ends earlier.
FORMS 035.DECLARATION OF START, CHANGE OR CESSATION OF OPERATIONS INCLUDED IN THE SPECIAL SYSTEMS FOR TAXABLE PERSONS SUPPLYING SERVICES TO NON-TAXABLE PERSONS OR CARRYING OUT DISTANCE SALES OF GOODS OR CERTAIN DOMESTIC SUPPLIES OF GOODS
Declaration of start of activity: at any time before the start of the activities (the system will start to apply from the first day of the following quarter - Foreign or Union System - or from the notification of the operator number for the purposes of the Import System) or, when the activity has already started, until the tenth day of the month following the start of the activity.
Declaration of modification:until the tenth day of the month following to the modification.
Declaration of cancellation:at least fifteen days before the end of the month or quarter before which they intend to stop using the system.
MODELOSFORMS 036/037.TAX REGISTER DECLARATION
Declaration of registration:before beginning the corresponding activities or the start of the obligation to retain or to deposit on account.
Declaration of modification: 1 month from the day following the day of the modification.
Declaration of cancellation:1 month from the cessation or effective cancellation of the entries in the Companies Register.6 months as from the death of the party liable for payment of the tax (to be filed by the heirs).
- Request NIF (Personal Tax ID):the month after the constitution or establishment in Spanish territory of legal persons or organisations without legal personality, and always before the beginning of the activity.
Registration in REDEME:For all taxpayers, in the month of November prior to the year they should come into effect.
Opting for or waiving special regimes:for all taxpayers, in the month of December prior to the year they should come into effect.Exceptionally, for the objective estimate system for personal income tax and the simplified and agriculture, livestock farming and fishing systems for VAT, the deadline is 31 January 2022.
Option for the payment in installations on the gross tax base for the period of the first 3, 9 or 11 months of each calendar year (Article 40.3 LIS):month of February of the year in which it comes into effect, only for taxation periods coinciding with the calendar year.If the taxation period does not coincide with the calendar year, the option can be exercised within the term of 2 months counted from the start of the said tax period or within the period between the start of the said tax period and the end of the period for making the first payment corresponding to the said tax period when this latter period is less than 2 months.
Option for liability for VAT for 2020 and following years and notification of said VAT option by taxpayers under the farming system, exempt taxpayers without the right to deductions, and legal persons without business or professional activity if their intra-Community acquisitions of goods have not exceeded €10,000:at any time and 1 month from when said limit is reached, respectively.
Notification of liability for VAT in distance sales:1 month after said sales exceed €10,000.
Option for or revocation of depositing the quotas of the Import tax settled through Customs in the declaration corresponding to the period in which the taxpayer receives the document in which the settlement carried out appears:generally in the month of November.
Notification of the status of reseller of mobile telephones and video game consoles, laptops and tablets:in general, in the month of November.
Option and waiving of book-keeping for VAT record books through Tax Agency's E-Office (SII):in general, in the November prior to the start of the calendar year in which it is to take effect.
The option to the SII may also be exercised throughout the year, taking effect for the first settlement period after the option is exercised.
FORM 038.INFORMATION RETURNS
“List of operations carried out by organisations registered in public registers”:those corresponding to the previous month are declared monthly.
FORM 039.DATA COMMUNICATION.GROUP OF COMPANIES
Communication of start of activities and option for the special proportional distribution:within the filing period of the self-assessment for the period in which the usual delivery of goods and rendering of services commences.
Notification of modifications or the incorporation of newly created organisations:within the filing period of the self-assessment for the period in which the modification or incorporation occurs.
Registration in REDEME and options or waivers:for all taxpayers, in the month of December prior to the year they should come into effect.
PERSONAL INCOME TAX
Form 113.Communication of data relating to capital gains due to a change of residence to another Member State of the European Union or of the European Economic Area with effective exchange of tax information:between the date of the move and the date of the end of the tax return period corresponding to the first tax year in which the taxpayer did not have such status as a result of the change of residence and the notification of changes, two months from the date on which they occur.
Form 121. Personal Income Tax.Deductions for large families or those caring for people with disabilities.Notification of the granting of the right to deduction by taxpayers who are not obliged to file returns:term established each year for filing Income Tax returns.
Form 122. Personal Income Tax.deductions for large families, for those caring for persons with disabilities or a legally separated ascendant with two children or without marriage ties.Adjustment to the right to deduction by taxpayers who are not obliged to file returns:between the date on which the advance payments are unduly received until the expiry of the term for filing Income Tax returns of the fiscal year in which the undue payment was received.
Form 140.Request for advance payment of deductions for maternity and notification of variations affecting its payment:when you choose the modality of advance payment or 15 calendar days after changes take place, respectively.
Form 143.Request for advance payment of deductions for large families, for an ascendant with two children or caring for persons with disabilities and notification of variations that affect payment thereof:when you choose the modality of advance payment or 15 calendar days after changes take place, respectively.
Form 145.Notification to the payer of the personal and family situation of the recipient of earned income, or of its variation:before the beginning of every calendar year or at the beginning of the employment relationship.
Form 146.Pensioners with two or more payers.Request for calculation of withholding amounts.January and February every year.
Form 147.Voluntary communication by employed workers who are going to become Personal Income Tax taxpayers, because they are moving to Spanish territory, for the practice of withholdings:from 30 days prior to entry in Spanish territory until 183 days after beginning work or until 30 June of the following year if work is begun after 2 July.
Form 149.Notification of the option for, waiver of, or exclusion from the Special Regime for Income Tax for Non-Residents for individuals who acquire a tax address in Spain as a result of moving to Spanish territory.Option:6 months from the beginning of activity.Waiver:November and December before the beginning of the calendar year in which it will take effect.Exclusion:1 month after noncompliance with requirements for the regime to apply.End of posting:1 month from the time it has ended.
Form 156.Annual informative return regarding the social security payments of affiliates and members of mutual companies for the purpose of the deduction for maternity.In general terms:1 to 31 January of the year following that which corresponds to the return.Exceptions (bodies or entities managing social security):until 1 April.
Form 185.Monthly informative return of contributions to Social Security and Mutual Societies:10 calendar days following the month that the information refers to.
Form 186.Information return regarding births and deaths:following calendar month.
Forms 202-2P Corporation Tax.Staged payment in the General system and 222-2P Staged payment Tax Systems of Groups of Companies.For taxpayers subject to regional regulations of Navarre and who pay taxes in both Administrations:1 to 20 October 2022.
Forms 202-0A Corporation Tax.Staged payment in the General regime and 222-0A Staged payment Tax Regimes of Groups of Societies.For taxpayers subject to regional regulations of the Basque Country and who pay taxes in both Administrations:1 to 25 October 2022.
Form 217.Self-assessment for Corporation Tax:special levy on dividends or shares in profits distributed by listed public limited companies on the real estate investment market:2 months from the day of the profit distribution agreement by the general meeting of shareholders or equivalent body.
Form 221.Public charges for converting deferred tax assets into credit payable to the Tax Agency:same period for filing Corporation Tax (25 calendar days following the six months after the end of the tax period).
Form 231.Country-by-Country information:12 months following the completion of the tax period (1 January to 31 December when the tax period coincides with the calendar year).Prior notification shall be filed by entities resident in Spanish territory that form part of a group obliged to file form 231 before the end of the tax period to which the information refers.
Form 232.Informative return on related-party transactions and on transactions and situations relating to countries or territories classified as tax havenswithin the month following the ten months after the end of the tax period to which the information to be supplied corresponds.1 to 30 November when the tax period coincides with the calendar year.
Form 234.Informative return for certain cross-border tax planning mechanisms:30 calendar days following the birth of the obligation to inform.
Form 235.Informative return updating certain marketable cross-border mechanisms:calendar month following the end of the calendar quarter in which new information to be reported on marketable cross-border mechanisms previously declared in Form 234 or in the last Form 235 filed was obtained.
Form 236.Informative return on the use of certain cross-border tax planning mechanisms: the last quarter of the calendar year following that in which the cross-border mechanisms that had to be previously declared were used in Spain.
Form 237.“Special tax on undistributed profits of real estate investment trusts.Corporation Tax.Self-assessment":Two months from the date of the resolution of the general meeting of shareholders, or equivalent body, to apply the profit or loss for the financial year.
TAX ON THE INCOME OF NON-RESIDENTS WITH A PERMANENT ESTABLISHMENT OR ENTITIES UNDER THE INCOME ALLOCATION SYSTEM INCORPORATED ABROAD WITH PRESENCE IN SPANISH TERRITORY
Form 206.Payment or refund document:25 calendar days following the six months after the end of the tax period.
INCOME TAX FOR NON-RESIDENTS WITHOUT PERMANENT ESTABLISHMENT
Form 210.Non-residents with no permanent establishment.Self-assessment.In general terms:to enter, from 1 to 20 April, July, October and January.Zero charge, from 1 to 20 January of the next year to the one of accrued interest.Resulting in a refund, from 1 February of the year following that of accrual and in the period of 4 years from the end of the tax period and payment of the withholding.Incomes from transfer of property:3 months, 1 month having elapsed from the conveyance.Incomes from urban buildings:calendar year following the accrual.
Form 211.Withholding in property purchases from non-residents without permanent establishment:1 month as from the transfer of the property.
Form 213.Special tax on properties of non-resident organisations:the month of January.
Form 216.Return-payment document for withholdings and payments on account for non-resident income obtained without permanent establishment:1 to 20 January, April, July and October.For large companies, monthly.
Form 247.Voluntary notification of employees who are going to acquire the status of taxpayers for Non-Resident Income Tax by moving abroad.The filing period depends on the duration of the posting.
Form 291.Information return on non-resident accounts:1 to 31 January.
Forms 294 and 295.Shares and stocks, and investing position in unit trust institutions marketed by organisations located abroad:first quarter of the year.
Form 296.Annual declaration of withholdings and advance tax payments:1 to 31 January.
MODEL 282 INFORMATIVE RETURN ON AID RECEIVED
Form 282.Annual informative declaration of aid received within the framework of the REF of the Canary Islands and other State aid, derived from the application of European Union law:same period established for the filing of self-assessments of Personal Income Tax, Corporation Tax or Non-Residents Income Tax.
VALUE ADDED TAX
Form 04.Request for the application of the 4% VAT rate to vehicles for the usual transport of people in wheelchairs or with reduced mobility:before purchasing the vehicle.
Form 308.Refund request by occasional taxpayers for deliveries of new means of transport:30 calendar days from delivery.Request for refund by taxpayers in the Simplified VAT System who undertake carriage of passengers or goods by road, for the acquisition of certain means of transport:20 calendar days of the month following the acquisition.Refund request by public entities or private organizations of social character for purchases that are delivered to recognised organisms that export them (humanitarian, charitable or educational activities):3 months from their delivery.
Form 309. Intra-Community acquisitions of new means of transport (non-business or professional):prior to definitive registration.Administrative or court enforcement proceedings (except transfer of property):1 month from payment of the award amount.Non-compliance with the requirement of non-subsequent transmission inter vivos of a vehicle (beneficiaries of a reduced VAT rate on intra-Community supplies or acquisitions of vehicles)4 years following its acquisition date.
Forms 303 and 322.Option for or revocation of the application of the special proportional distribution for activities in progress:filing of the self-assessed return of the last period up to 30 January of the following year.
Form 360.Application for refund of input VAT in other Member States by entrepreneurs and professionals established in the territory of application of the tax and in the Canary Islands, Ceuta and Melilla and application for refund of input VAT in the territory of application of the Spanish mainland tax and the Balearic Islands by entrepreneurs and professionals established in the Canary Islands, Ceuta or Melilla:from the day following the period of the application until 30 September of the following calendar year.
Form 361.Application for the refund of VAT paid in Spanish mainland territory and the Balearic Isles by business people and professionals not established in the territory in which the tax is applied or in the European Union, the Canary Islands, Ceuta or Melilla:from the day following the period of the application until 30 September of the following calendar year.
Form 362. Request for reimbursement within the framework of diplomatic and consular relations and those of recognised international organisations:6 months after the end of each calendar quarter.
Form 363. Application for prior recognition of exemption within the framework of diplomatic and consular relations and of recognised international organisations:before performing the operation.
Form 364.Request for the reimbursement of the tax amounts borne regarding NATO, to this Organisation's International General Headquarters and to the States that are part of this Treaty:six months after the end of the quarter to which the payments correspond.
Form 365.Request for prior recognition of the exemptions regarding NATO, to this Organisation's International General Headquarters and to the States that are part of this Treaty:prior to the carrying out of each operation.
Form 368.Special systems applicable for telecommunications, broadcasting or television services, and services that are provided electronicallyuntil the 20th of the month following the calendar quarter to which the declaration relates.This form shall not be filed for returns corresponding to 2022.It will only be used to file amendments to returns already filed or to file late returns, until Q2 2021.
Form 369.Self-assessment of the special systems applicable to taxpayers providing services to non-taxpayers, making long-distance sales of goods and certain domestic supplies of goods:month following the monthly or quarterly settlement to which the return relates.
SPECIAL TAX ON CERTAIN MEANS OF TRANSPORT
Forms 05 and 06.Application for the non-application, exemption and reduction of the taxable base with prior acknowledgement and declaration of exemptions and non-applications with no prior acknowledgement, respectively:prior to definitive registration.
Form 568.Request for refund on the resale and shipment of transport means outside the territory1 to 20 January, April, July and October.
Form 576.Self-assessment.Liable and non-exempt transactions shall be declared:after requesting the definitive registration of the means of transport and before this is completed.If the taxable event is not the definitive registration:15 calendar days from taxable event of the tax.
MANUFACTURING EXCISE DUTIES
SIANE.Products shipped by the sales en route procedure.Circulation delivery note:7 working days before the start of circulation.
SIANE.Products shipped by the sales en route procedure.Delivery notes.5 working days after the end of the circulation.
SIANE.Proof of delivery to document the provisioning of aircraft exempt from hydrocarbon tax:month following the completion of the provisioning.
SIANE.Application for a refund, Article 110 RIE:1 to 20 of the month following that of the end of the quarter in which the provisioning generating the right to refund was provided.
Forms 544 and 545.List of payments made using diesel cheques with allowance and diesel cards with allowance and the list of fuel supplies made within the international relations with tax refund on hydrocarbons made during a quarter:Days 1 to 20 of the month following that of the end of the quarter.
Form 547.List of payments made to diesel retailers on behalf of issuing organisations of specific payment means carried out during a quarter:Days 1 to 20 of the month following that of the end of the quarter.
Form 551. Monthly list of simplified accompanying documents issued:month following the aforementioned issues.
Form 553.Declaration of operations in factories and deposits of wine and fermented beverages:1 to 20 of the month following the end of the quarter in which the accruals occur for the tax on wine and fermented beverages.Approved establishments shall be obliged to keep accounts on paper.
Form 559 and overview of beneficiaries of the harvesters' regime, to settle and pay Alcohol and Alcoholic Beverages Tax under the artisan distillation and winery regimes.Settlement of the tariff 1 tax:at the time of requesting authorisation to distil.Settlement of the tariff 2 tax:calendar quarter or monthly for taxpayers who settle VAT monthly:20 first calendar days of the second month following the month in which the quarter ends or of the third month following the month in which the month ends, respectively.
DDC (Payments Breakdown Return) and DCC (Centralised payments breakdown return).Centralised payments breakdown return:in the same periods as for the single return-settlement.
Form 586.Informative declaration.Greenhouse-effect fluorinated gases:during the first 30 calendar days of March, in relation to the operations of the previous calendar year.
Form 588.Tax on the value of electricity generation:Self-assessment for cessation of activity from January to October:within the month of November of the same calendar year in which the cessation occurs.
Form 591.Tax on the value of electricity generation.Annual declaration of operations with taxpayers:the first twenty calendar days of the month of December following the calendar year to which the data relate.
INTRASTAT (INTRA-COMMUNITY TRADE STATISTICS)
Forms N-I, N-E, O-I, O-E. Parties obliged to supply statistical data:the first 12 calendar days of the month following that in which the transactions are carried out.
Form 763 Self-assessment:during the month following the end of every calendar quarter.
ECONOMIC ACTIVITIES TAX
Declaration of registration:for taxpayers not exempt from Economic Activities Tax, 1 month from start of the activity.For taxpayers who were applying a tax exemption and no longer comply with the requirements:the December prior to the year in which the taxpayer must pay the tax.
Declaration of variation:1 month as from the date of the variation
Declaration of cancellation:1 month as from the cessation.Taxpayers who apply any of the exemptions corresponding to the tax:during the month of December prior to the year in which the taxpayer is exempted from liability to pay this tax.
The deadline for payment of the municipal fees is determined according to the day of notification and will be indicated on the receipt.The deadline for payment of the provincial and national fees will be that established for this purpose in the Tax Agency resolution published each year.
Form 848.Notification of net revenues1 January to 14 February of the financial year in which the notification should take effect.