Until December 20

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.

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

Fractional payments Companies and permanent establishments of non-residents

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

VAT

November 2024. Recapitulative return on intra-Community operations: 349

Insurance Premium Tax

November 2024: 430

Manufacturing Special Taxes

September 2024. Large companies: 561, 562, 563
November 2024: 548, 566, 581
Statement of operations by registered recipients, fiscal representatives and authorised receivers: 510

Special Electricity Tax

November 2024. Large companies: 560

Environmental Taxes

November 2024. Special tax on non-reusable plastic containers. Self-assessment 592
Year 2023. Tax on the value of electricity generation. Annual informative declaration of operations with taxpayers: 591
Year 2024. Tax on the production of spent nuclear fuel and radioactive waste resulting from nuclear power generation. Second installment payment: 584

Tax on Financial Transactions

November 2024: 604