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Taxpayer calendar 2024

Until January 30

Income tax payment by instalments

  • Fourth quarter 2023:

    • Direct evaluation: 130

    • Objective evaluation: 131

VAT

  • December 2023. Self-assessment 303

  • December 2023. Group of companies, individual form: 322

  • December 2023. Recapitulative return on intra-Community operations: 349

  • December 2023. Group of companies, aggregated form: 353

  • December 2023 (or year 2023). Operations assimilated to imports: 380

  • Fourth quarter 2023. Self-assessment 303

  • Fourth quarter 2023. Non-periodic tax return-settlement: 309

  • Fourth quarter 2023. Recapitulative return on intra-Community operations: 349

  • Fourth quarter 2023. Operations assimilated to imports: 380

  • Annual summary 2023: 390

  • Request for refund of fees reimbursed to travelers by businessmen in equivalence surcharge: 308

  • Adjustment of the tax proportions of the settlement periods prior to the start of trading. 318

  • Refund on compensations in the special regime for agriculture, livestock and fisheries: 341

  • Option or revocation of the application of the special prorata for 2024 and following, if the activity began in the last quarter of 2023: 036/037

Environmental taxes

  • Fourth quarter 2023. Tax on the deposit of waste in landfills, incineration and co-incineration of waste. Self-assessment 593