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Taxpayer's calendar 2024

Until March 20th

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.

  • 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 packaging. Self-assessment 592

Special Tax on Financial Transactions

  • February 2024: 604