Until 1 July

Income and Wealth Taxes

• Annual Income and Assets Declaration 2023 with result to be returned, waiver of refund, negative and to enter without direct debit for the first installment: D-100, D-714

• IRPF . Declaration of the special tax regime for displaced workers, professionals, entrepreneurs and investors 2023: 151

VAT

• May 2024: Self-assessment 303

• May 2024: Group of companies, individual form: 322

• May 2024: Group of companies, aggregated form: 353

• May 2024. Operations assimilated to imports: 380

• Fourth quarter 2023: request for reimbursement of tax contributions borne by the armed forces of the Member States of the EU : 381

Environmental Taxes

• May 2024. Special tax on non-reusable plastic containers. Accounting presentation and stock record book

Annual informative declaration of aid received within the framework of the economic and fiscal regime of the Canary Islands and other state aid by taxpayers of the Personal Income Tax or the Income Tax of non-Residents without permanent establishment

• Year 2023: 282