Until 20 January

Income and Corporation Tax

Withholdings and payments on account of work income, economic activities, prizes and certain capital gains and income imputations, gains derived from shares and interests in Collective Investment Institutions, income from leasing urban real estate, movable capital, authorized persons and account balances, and income from non-residents obtained without a permanent establishment.

December 2025. Large companies: 111, 115, 117, 123, 124, 126, 128, 216, 230
Fourth quarter 2025: 111, 115, 117, 123, 124, 126, 128, 136, 210, 216

VAT

Communication of incorporations in December, special regime of the group of companies: 039
Request for refund by taxpayers under the simplified regime of VATand who carry out the activity of transporting passengers or goods by road, by acquiring certain means of transport: 308

Insurance Premium Tax

December 2025: 430

Manufacturing Special Taxes

October 2025. Large companies: 561, 562, 563
December 2025: 548, 566, 581
December 2025: 573 (Self-assessment), A24 (Refund request)
Fourth quarter 2025: 521, 522, 547
Fourth quarter 2025. Activities V1, F1: 553 - (establishments approved for the keeping of accounts on paper)
Fourth quarter 2025. Applications for refund: 506, 507, 508, 524, 572
Declaration of operations by registered recipients and tax representatives: 510

Special Electricity Tax

December 2025. Large companies: 560
Fourth quarter 2025. Except large companies: 560

Environmental Taxes

December 2025. Special tax on non-reusable plastic packaging. Self-assessment 592
Fourth quarter 2025. Tax on fluorinated greenhouse gases. Self-assessment 587. Return request: A23. Presentation of inventory accounting
Fourth quarter 2025. Special tax on non-reusable plastic packaging. Self-assessment 592. Return request: A22
Year 2025. Tax on the production of spent nuclear fuel and radioactive waste resulting from the generation of nuclear power. Production of radioactive waste. Self-assessment 584
Year 2025. Tax on the storage of spent nuclear energy and radioactive waste in centralised facilities. Annual self-assessment: 585

Coal Special Tax

Fourth quarter 2025: 595
Year 2025. Annual statement of operations: 596

Taxes on financial transactions

December 2025: 604