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Taxpayer calendar 2024

Until June 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.

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

VAT

  • May 2024. Recapitulative return on intra-Community operations: 349

Insurance Premium Tax

  • May 2024: 430

Manufacturing Special Taxes

  • March 2024. Large companies: 561, 562, 563

  • May 2024: 548, 566, 581

  • Statement of operations by registered recipients, fiscal representatives and authorised receivers: 510

Special Electricity Tax

  • May 2024. Large companies: 560

Environmental Taxes

  • May 2024. Special tax on non-reusable plastic containers. Self-assessment 592
  • Year 2024. Tax on the production of spent nuclear fuel and radioactive waste resulting from nuclear power generation. First installment payment: 584

Tax on Financial Transactions

  • May 2023: 604