Personal Income Tax

Form 113. Communication of data relating to capital gains due to change of residence to another Member State of the European Union or the European Economic Area with effective exchange of tax information: between the date of the move and the end date of the tax declaration period for the first year in which the taxpayer did not have such status as a result of the change of residence and the communication of changes, two months from when they occur.

Form 121. Personal Income Tax. Deductions for large families or those caring for persons with disabilities. Communication of the transfer of the right to deduction by taxpayers not required to file a return: deadline established in each fiscal year for filing the Income Tax return.

Form 122. Personal Income Tax. deductions for large families, for those caring for persons with disabilities or a legally separated ascendant with two children or without marriage ties. Regularization of the right to deduction for taxpayers not required to file a tax return: between the date on which the advance payments were improperly received until the end of the period for filing the Income Tax return for the year in which the advance payment was improperly received.

Form 140. Request for advance payment of maternity deductions and communication of changes affecting their payment: when you opt for the advance payment option and 15 calendar days following the variations, respectively.

Form 143. Application for advance payment of deductions for large families, for an ascendant with two children or dependent disabled persons and for communication of changes affecting their payment: when you opt for the advance payment option and 15 calendar days following the variations, respectively.

Form 145. Communication to the payer of the personal and family situation of the recipient of employment income, or of its variation: before the start of each calendar year or at the start of the relationship.

Form 146. Pensioners with two or more payers. Request for determination of the amount of withholdings: January and February of each year.

Form 147. Voluntary communication from employees who are going to acquire the status of taxpayers for the IRPF , by moving to Spanish territory, for the practice of withholdings: from 30 days prior to entering Spanish territory until 183 days after the start of work or until June 30 of the following year when the start is after July 2.

Form 149. Communication of the option, waiver, exclusion and end of the transfer of the special tax regime applicable to workers transferred to Spanish territory. Option: 6 months from the start of the activity. Resignation: November and December prior to the beginning of the calendar year in which it is to take effect. Exclusion: 1 month from failure to comply with the requirements to apply the regime. End of scroll: 1 month since it had ended. 

Form 156. Annual informative declaration of contributions of members and mutualists for the purposes of maternity deduction. In general: January 1 to 31 of the year following the year to which the declaration corresponds. Exceptions (bodies or entities managing Social Security): until the 1st of April. 

Form 179. Annual information declaration on the transfer of use of housing for tourist purposes (annual obligation): January 1 to 31 of each year, in relation to the information and operations corresponding to the immediately preceding calendar year.

Form 185. Monthly informative statement of contributions to Social Security and Mutual Societies: 10 calendar days following the month to which the information refers. 

Form 186. Informative declaration of births and deaths: following calendar month.