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Taxpayer's calendar 2024

News for this year

Regarding the circulation of products subject to special taxes, the declaration of form 503 disappears. As of February 13, 2023, the new Phase-4 of the intra-community EMCS started and includes the intra-community movements of products subject to special manufacturing taxes carried out by the guaranteed shipment system. From this date, new declarations of Form 503 will not be accepted.

An Information Note has been published (download the information document ) on the procedures to follow in relation to the use of the guaranteed shipment procedure, registration of certified senders and certified recipients, circulation, guarantees, and the creation of new models 504, 505 and 507.

The following models will be presented for the first time in the 2024 financial year and their submission deadline is as follows:

  • Model 172. “Information statement on virtual currency balances”: January 1-31.

  • Model 173. “Information statement on operations with virtual currencies”: January 1-31.

  • Model 721. “Information statement on virtual currencies located abroad”: January 1 to April 1.

  • Model 281. “Quarterly informative declaration of trade operations of tangible goods carried out in the Canary Islands Special Zone without the goods transiting through Canary Islands territory.”

    As an exception, the information return corresponding to the first, second and third quarter of the 2023 financial year will be submitted within the same period as the information return corresponding to the fourth quarter of 2023, that is, from January 1 to 31, 2024.

  • Model 283. "Annual information declaration of aid received within the framework of the Special Tax Regime of the Balearic Islands."

    The deadline for filing the first information return for taxpayers whose deadline for filing Form 283 ended before November 1, 2024 will be from November 2 to November 26, 2024.

  • Form 379. “Information statement on cross-border payments”: calendar month following the corresponding calendar quarter.

  • Model 040 . “Census declaration of registration, modification and deregistration in the Registry of non-qualified foreign platform operators and in the Registry of other platform operators required to report information.” High: when the activity as a "platform operator" begins. Modification: 1 month from the date on which the events that led to its submission have occurred. Withdrawal: 1 month from the date on which any type of activity as a "platform operator" ceased or the conditions established in the first paragraph of article 54 ter.3.a) or in article 54 ter.3.b) of the General Regulations on tax management and inspection actions and procedures and on the development of common rules on tax application procedures, approved by Royal Decree 1065/2007, of July 27.

  • Model 238 . “Information statement for the communication of information by platform operators”: January of the calendar year following the year in which the “seller” has been identified as a “seller subject to reporting”. As an exception, Form 238 for the 2023 financial year may be submitted from 6 February to 8 April 2024.