Until July 25

Corporate Tax and Non-Resident Income Tax (permanent establishments and income entities incorporated abroad with presence in Spanish territory)

• Annual declaration 2023. Companies whose tax period does not coincide with the calendar year: 200, 206, 220.

  Rest of companies: in the 25 calendar days following the six months after the end of the tax period.

Declaration of capital benefit for conversion of deferred tax assets into credit payable before the Tax Administration

• Year 2023. Companies whose tax period does not coincide with the calendar year: 221

  Rest of companies: in the 25 calendar days following the six months after the end of the tax period.

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 Corporate Tax and Income Tax of non-residents (permanent establishments and entities in attribution of income constituted abroad with presence in Spanish territory)

• Year 2023. Companies whose tax period does not coincide with the calendar year: 282

  Rest of companies: in the 25 calendar days following the six months after the end of the tax period.