April

INCOME AND WEALTH

• Online filing of 2021 personal income and wealth tax returns

Tax returns requiring payment made by direct debit until 27 June

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.

  • March 2022.Large companies:111, 115, 117, 123, 124, 126, 128, 216, 230
  • First quarter 2022:111, 115, 117, 123, 124, 126, 128, 136, 210, 216

• Income tax payment by instalments

  • First quarter 2022:
    • Estimación directa:130
    • Objective evaluation:131

• Split payments of non-residents’ companies and permanent establishments

  • Current year:
    • General scheme:202
    • Tax consolidation system (tax groups):222

VAT

• March 2022.Recapitulative return on intra-Community operations:349
• First quarter 2022.Self-assessment303
• First quarter 2022.Non-periodic tax return-settlement:309
• First quarter 2022.Recapitulative return on intra-Community operations:349
• Application for a refund of the Recargo de Equivalencia and occasional taxpayers:308
• Refund on compensations in the special regime for agriculture, livestock and fisheries:341
• First quarter 2022.Operations assimilated to imports:380

INSURANCE PREMIUM TAX

• March 2021:430

EXCISE DUTIES

• January 2022.Large companies:561, 562, 563
• March 2022:548, 566, 581
• First quarter 2022:521, 522, 547
• First quarter 2022 Activities V1, F1 553 (establishments approved for paper-based bookkeeping)
• First quarter 2022.Applications for refund:506, 507, 508, 524, 572
• Statement of operations by registered recipients, fiscal representatives and authorised receivers:510

SPECIAL ELECTRICITY TAX

• March 2022.Large companies:560
• First quarter 2022.Except large companies:560
• Year 2021.Annual self-assessment:560

ENVIRONMENTAL TAXES

• First quarter 2022.Payment in instalments:585
• Year 2021.Annual self-assessment:589

EXCISE DUTY ON COAL

• First quarter 2022:595

TAX ON FINANCIAL TRANSACTIONS

• March 2022:604