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Taxpayer's calendar 2024

Until the 20th of August

Income and Corporation Tax

Withholdings and payments on account of work income, economic activities, prizes and certain capital gains and income imputations, gains derived from shares and interests in Collective Investment Institutions, rental income from urban real estate, movable capital, authorized persons and account balances.

  • July 2024. Large companies: 111, 115, 117, 123, 124, 126, 128, 216, 230

Manufacturing Special Taxes

  • May 2024. Large companies: 561, 562, 563

  • July 2024: 548, 566, 581

  • Second quarter 2024. Except large companies: 561, 562, 563

  • Statement of operations by registered recipients, fiscal representatives and authorised receivers: 510

Special Electricity Tax

  • July 2024. Large companies: 560

Environmental Taxes

  • July 2024. Special tax on non-reusable plastic packaging. Self-assessment 592

Financial Transaction Tax

  • July 2024: 604