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Taxpayer calendar 2024

Until March 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.

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

VAT

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

Insurance Premium Tax

  • February 2024: 430

Manufacturing Special Taxes

  • December 2023. Large companies: 561, 562, 563

  • February 2024: 548, 566, 581

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

Special Electricity Tax

  • February 2024. Large companies: 560

Environmental Taxes

  • February 2024. Special tax on non-reusable plastic containers. Self-assessment 592

Special Tax on Financial Transactions

  • February 2024: 604