Personal Income Tax

Form 113. Communication of data related 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 corresponding to the first financial year in which the taxpayer did not have such a condition as a result of the change of residence and the communication of variations, 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 declaration: deadline established in each fiscal year to submit 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 by taxpayers not required to file a declaration: between the date on which the advance payments have been received improperly until the end of the deadline for submitting the Income Tax return for the year in which the advance payment has been received improperly.

Form 140. Request for early payment of maternity deductions and communication of variations that affect their payment: when you opt for the advance payment method and 15 calendar days following the variations, respectively.

Form 143. Request for early payment of deductions for large families, for ascendants with two children or dependent people with disabilities and for communication of variations that affect their payment: when you opt for the advance payment method and 15 calendar days following the variations, respectively.

Form 145. Communication to the payer of the personal and family situation of the recipient of work income, or its variation: before the beginning of each calendar year or at the beginning 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 notification of employed workers who are going to acquire the status of taxpayers for Personal Income Tax , by moving to Spanish territory, for the practice of withholdings: from 30 days prior to entry into Spanish territory until 183 days following 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, resignation, exclusion and end of the posting of the special tax regime applicable to workers posted 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 must take effect. Exclusion: 1 month from failure to comply with the requirements to apply the regime. End of movement: 1 month since it had ended. 

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

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

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

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