Skip to main content
Taxpayer calendar 2024

Other issues of interest

  • The presentation of forms 172 and 173 will be annual and its submission deadline will be the month of January of the year following that to which the declared information corresponds. It should be noted that the first declaration regarding the obligation to report on operations with virtual currencies, form 173, must be presented in the month of January 2024, with respect to the operations corresponding to the year 2023 carried out since April 25, 2023.

  • Taxpayers who, making quarterly settlements of VAT #, are exempt from submitting form 390 "Annual Declaration-Summary of VAT ##3##, pay taxes only in common territory and carry out activities under a simplified regime and/or leasing operations of urban real estate (although they also carry out activities for which there is no obligation to submit periodic self-assessments), as well as taxable persons who keep the record books through the Electronic Headquarters of the Tax Agency, having to complete the additional information requested, in the self-assessment of the last settlement period of form 303 of VAT of the year. The exemption will not apply when there is no obligation to present the self-assessment corresponding to the last settlement period of the year.

  • The record book keeping system through the electronic headquarters of the Tax Agency - SII - consisting of the electronic provision of billing records , is mandatory since July 1, 2017 , for entrepreneurs, professionals and other taxpayers whose settlement period coincides with the calendar month: large companies (volume of operations in accordance with article 121 LIVA exceeding €6,010,121.04 in the previous year), groups of VAT and registered in the REDEME (Monthly Refund Registry of VAT ).

    Those who are not obliged to take advantage of SII may do so voluntarily, exercising the option in form 036, which may be submitted throughout the year and will take effect for the first settlement period that occurs. starts after exercising said option. The option will be understood to be extended for subsequent years as long as its application is not renounced. The resignation will be made in form 036 during the month of November prior to the beginning of the year in which it must take effect.

    Those who apply SII are exempt from submitting forms 347 “Declaration of operations with third parties” and 390 “Annual summary declaration of VAT ”.

  • The information relating to circulation notes and delivery notes (procedure) will be submitted through the electronic headquarters of the Tax Agency in the SIANE system. of sales en route), delivery receipts issued to document supplies of fuel exempt from the Hydrocarbon Tax to aircraft, and the request for a refund for marked diesel supplied to vessels with a refund of the Hydrocarbon Tax (articles 27, 101, 102 and 110 of the Special Tax Regulations).

  • The information relating to supplies to vessels with exemption the Hydrocarbon that not are carried out through the route sales procedure.

  • Establishments that keep records of the products subject to the Taxes are exempt from the obligation to present the declarations of operations in relation to the Special Manufacturing Taxes (forms 553, 554, 555, 556, 557, 558, 570 and 580). Manufacturing Specials through the electronic headquarters of the Tax Agency.

  • Authorized establishments such as factories, tax warehouses, tax warehouses, reception warehouses and vinegar factories will be required to keep the accounting of Special Manufacturing Taxes through the Electronic Headquarters of the Tax Agency from January 1, 2020.

  • Manufacturers of products subject to the Special Tax on Non-reusable Plastic Packaging required to keep stock accounting must comply with their obligation through the electronic headquarters of the State Tax Administration Agency.

  • Intra-community purchasers of products subject to the Special Tax on Non-reusable Plastic Packaging required to present the stock record book must comply with their obligation through the electronic headquarters of the State Tax Administration Agency.

  • Manufacturers, intra-community purchasers and stockholders of fluorinated gases of products subject to the Tax on fluorinated greenhouse gases obliged to keep stock accounting must comply with their obligation through the electronic headquarters of the State Tax Administration Agency.