Until April 22

Income and Corporation Tax

Withholdings and income on account of earnings from work, economic activities, prizes and certain capital gains and income allocations, profits derived from shares and participations of Collective Investment Institutions, rental income from urban real estate, movable capital, authorized persons and balances in accounts.

March 2024. Large companies: 111, 115, 117, 123, 124, 126, 128, 216, 230
First quarter 2024: 111, 115, 117, 123, 124, 126, 128, 136, 210, 216

Income tax payment by instalments

First quarter 2024:
- Direct evaluation: 130
- Objective evaluation: 131

Fractional payments Companies and permanent establishments of non-residents

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

VAT

March 2024. Recapitulative return on intra-Community operations: 349
First quarter 2024. Self-assessment 303
First quarter 2024. Non-periodic tax return-settlement: 309
First quarter 2024. Recapitulative return on intra-Community operations: 349
First quarter 2024. Operations assimilated to imports: 380
Request for refund of fees reimbursed to travelers by businessmen in equivalence surcharge: 308
Refund on compensations in the special regime for agriculture, livestock and fisheries: 341

Insurance Premium Tax

March 2024: 430

Manufacturing Special Taxes

January 2024. Large companies: 561, 562, 563
March 2024: 548, 566, 581
First quarter 2024: 521, 522, 547
First quarter 2024 Activities V1, F1: 553 - (establishments approved for the keeping of accounts on paper)
First quarter 2024. Applications for refund: 506, 507, 508, 524, 572
Statement of operations by registered recipients, fiscal representatives and authorised receivers: 510

Special Electricity Tax

March 2024. Large companies: 560
First quarter 2024. Except large companies: 560
Year 2023. Annual self-assessment: 560

Environmental Taxes

March 2024. Special tax on non-reusable plastic containers. Self-assessment 592
First quarter 2024. Tax on fluorinated greenhouse gases. Self-assessment 587. Return request: A23. Stock accounting presentation
First quarter 2024. Special tax on non-reusable plastic containers. Self-assessment 592. Return request: A22
Year 2023. Tax on the production of spent nuclear fuel and radioactive waste resulting from nuclear power generation. Production of radioactive waste. Self-assessment 584
Year 2023. Tax on the Value of the Extraction of Gas, Oil and Condensates. Annual self-assessment: 589
Year 2024. Tax on the storage of spent nuclear energy and radioactive waste in centralised facilities. First installment payment 585

Coal Special Tax

First quarter 2024: 595

Tax on Financial Transactions

March 2024: 604

Contribution to be made by the providers of the television audiovisual communication service and by the providers of the video exchange service through a platform with a national geographical scope or greater than that of an Autonomous Community

Payment on account 1P 2024: 793