Until 31 December

Waiver or revocation of simplified direct estimation and objective estimation for 2027 and subsequent years: 036

November 2026. One-stop shop - Import regime: 369
Second quarter 2026: Request for reimbursement within the framework of diplomatic, consular and international relations recognized by Spain: 362
Second quarter 2026: request for reimbursement of tax incurred in connection with the North Atlantic Treaty Organization, the International Headquarters of said Organization and the States party to said Treaty: 364
Second quarter 2026: request for reimbursement of tax contributions borne by the armed forces of the Member States of the EU : 381
Waiver or revocation of simplified regimes and agriculture, livestock and fisheries for 2027 and subsequent years: 036
Option or revocation for the determination of the taxable base by means of the global profit margin in the special scheme for second-hand goods, works of art, antiques and collectibles for 2027 and subsequent years: 036
Option for taxation at destination for distance sales to other countries of the European Union for 2027 and 2028: 036
Waiver of common deduction regime for differentiated sectors by 2027: without model
Communication of registration in the special regime of the group of companies: 039
Option or waiver of the advanced modality of the special regime of groups of companies: 039
Annual communication regarding the special regime of the group of companies: 039
Option for the special cash basis scheme for 2027: 036
Waiver of the special cash basis accounting regime for 2027, 2028 and 2029: 036

November 2026. Special tax on non-reusable plastic packaging. Presentation of accounting and inventory record book