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Taxpayer's calendar 2024

Other issues of interest

  • Forms 172 and 173 must be submitted annually and the deadline for submission will be January of the year following the year to which the information declared corresponds. It should be noted that the first declaration regarding the obligation to report transactions with virtual currencies, form 173, must be submitted in January 2024, with respect to transactions corresponding to the 2023 fiscal year 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 submit the self-assessment corresponding to the last settlement period of the fiscal year.

  • The bookkeeping system through the Electronic Office of the Tax Agency - SII - consisting of the electronic supply 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 greater than €6,010,121.04 in the previous year), VAT groups and registered in the REDEME (Monthly VAT Refund Register ).

    Those who are not required to join the 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 begins after exercising said option. The option will be deemed to be extended for subsequent years as long as its application is not waived. The resignation must be made on 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 ”.

  • They must be submitted through the Electronic Office of the Tax Agency in the system SIANE , the information relative to delivery notes and delivery notes (procedure for sales on the road), delivery vouchers issued to document supplies of fuels exempt from the Hydrocarbon Tax to aircraft, and the request for refund for marked diesel fuel supplied to vessels with a refund of the Hydrocarbon Tax (articles 27, 101, 102 and 110 of the Excise Tax Regulations).

  • Information regarding fuel supplies to vessels exempt from the Hydrocarbon Tax that are not carried out through the en route sales procedure will be submitted through the INTERNAL EMCS system (version 2), .

  • Establishments that keep the accounting of products subject to Special Manufacturing Taxes through the Tax Agency's electronic office are exempt from the obligation to submit declarations of operations related to Special Manufacturing Taxes (forms 553, 554, 555, 556, 557, 558, 570 and 580).

  • Authorized establishments such as factories, tax warehouses, customs warehouses, receiving warehouses and vinegar factories will be required to keep accounts of Special Manufacturing Taxes through the Tax Agency's electronic office from January 1, 2020.

  • Manufacturers of products subject to the Special Tax on Non-Reusable Plastic Packaging who are required to keep inventory records 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 who are required to submit the inventory register must fulfil their obligation through the electronic headquarters of the State Tax Administration Agency.

  • Manufacturers, intra-Community purchasers and stockists of fluorinated gases of products subject to the Tax on fluorinated greenhouse gases who are required to keep inventory records must fulfil their obligation through the electronic headquarters of the State Tax Administration Agency.