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Taxpayer's calendar 2024

Until January 31st

Income Tax

  • Waiver or revocation of simplified direct estimation and objective estimation for 2024 and subsequent years: 036/037

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.

  • Annual summary 2023: 180, 188, 190, 193, 193-S, 194, 196, 270

Operations with financial assets

  • Annual declaration of operations with Treasury Bills 2023: 192

  • Annual declaration of operations with financial assets 2023: 198

VAT

  • Waiver or revocation of simplified regimes and agriculture, livestock and fishing for 2024 and beyond: 036/037

  • Request for application of the provisional percentage of deduction different from that fixed as definitive in the previous year: without model

  • December 2023. One-stop shop - Import regime: 369

  • Fourth quarter 2023: One-stop shop – Foreign and Union regimes: 369

Insurance Premium Tax

  • Annual summary 2023: 480

Tax on Certain Digital Services

  • Fourth quarter 2023: 490

Environmental taxes

  • December 2023. Special tax on non-reusable plastic packaging. Presentation of accounting and inventory record book

  • Fourth quarter 2023. Special tax on non-reusable plastic packaging. Presentation of accounting and inventory record book

Informative Tax Return of individual certifications issued to the partners or shareholders of new or recently created companies

  • Annual summary 2023: 165

Annual informative return of deposits, withdrawals from funds and of collections from any document

  • Year 2023: 171

Information statement on virtual currency balances and on operations with virtual currencies

  • Year 2023: 172, 173

Annual information statement on the transfer of use of housing for tourist purposes

  • Year 2023: 179

Informative Tax Return of loans and credits and other financial operations related to real estate

  • Annual declaration 2023: 181

Informative statement of donations, gifts and contributions received and provisions made

  • Annual declaration 2023: 182

Informative Tax Return of companies in income allocation regime

  • Year 2023: 184

Informative statement of acquisitions and disposals of shares and interests in Collective Investment Institutions

  • Annual declaration 2023: 187

Informative declaration for authorised nursery or childhood education centre expenses

  • Annual declaration 2023: 233

Declaration of information updating certain marketable cross-border mechanisms

  • Fourth quarter 2023: 235

    Quarterly information declaration of trade operations of tangible goods carried out in the Canary Islands special zone without the goods transiting through Canary Islands territory

    • First, second, third and fourth quarter 2023: 281

    Plans, pension funds, alternative systems, provident societies, guaranteed pension plans, individual systematic savings plans, company pension schemes and dependence insurance

    • Annual declaration 2023: 345