Until February 2nd

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, rental income from urban real estate, movable capital, authorized persons and account balances.

Annual summary 2025: 180, 188, 190, 193, 193-S, 194, 196, 270

Income of non-residents without permanent establishment

Special tax on real estate owned by non-resident entities 2025: 213

Withholdings and income regarding Personal Income Tax for Non-Residents (without permanent residence)

Annual summary 2025: 296

Operations with financial assets

Annual declaration of transactions with Treasury Bills 2025: 192
Annual declaration of transactions with financial assets 2025: 198

VAT

Request for application of the provisional percentage of deduction different from that fixed as definitive in the previous year: without model

Insurance Premium Tax

Annual summary 2025: 480

Tax on Certain Digital Services

Fourth quarter 2025: 490

Environmental taxes

December 2025. Special tax on non-reusable plastic packaging. Presentation of accounting and inventory record book
Fourth quarter 2025. Special tax on non-reusable plastic packaging. Presentation of accounting and inventory record book

Informative Tax Return of individual certifications issued to the partners or shareholders of new or recently created companies

Annual summary 2025: 165

Annual informative return of deposits, withdrawals from funds and of collections from any document

Year 2025: 171

Information statement on virtual currency balances and on operations with virtual currencies

Year 2025: 172, 173

Informative Tax Return of loans and credits and other financial operations related to real estate

Annual declaration 2025: 181

Informative statement of donations, gifts and contributions received and provisions made

Annual declaration 2025: 182

Informative Tax Return of companies in income allocation regime

Year 2025: 184

Informative statement of acquisitions and disposals of shares and interests in Collective Investment Institutions

Annual declaration 2025: 187

Informative declaration for authorised nursery or childhood education centre expenses

Annual declaration 2025: 233

Declaration of information updating certain marketable cross-border mechanisms

Fourth quarter 2025: 235

Information statement for the communication of information by platform operators

Year 2025: 238

Quarterly information declaration of trade operations of tangible goods carried out in the Canary Islands special zone without the goods transiting through Canary Islands territory

Fourth quarter 2025: 281

Informative declaration of non-resident accounts

Year 2025: 291

Pension plans, pension funds, alternative systems, mutual benefit societies, insured pension plans, individual systematic savings plans, company social benefit plans and long-term care insurance

Annual declaration 2025: 345

Information statement on cross-border payments

Fourth quarter 2025: 379