4.9.1 Submission deadline
The IS declaration must be submitted within 25 calendar days following the 6 months after the conclusion of the tax period. Thus, in general, for taxpayers whose financial year coincides with the calendar year, the deadline is the first 25 calendar days of the month of July. Until July 25, 2023 for the IS of the year 2022.
Taxpayers whose tax period coincides with the calendar year and submit the IS declaration online, can direct debit the payment. For the 2022 declaration, the deadline will be from July 1 to 20, 2023.
In the event that the tax period does not coincide with the calendar year and ends in a month with 30 days, the 6-month period must be calculated from date to date. That is, if the tax period ends on June 30, the six-month period would end on December 30 of the same year. From this date, 25 calendar days will be counted, consequently, the period would begin to be counted on December 31 and end on January 24 of the following year.
In localities where the last day of the voluntary filing period falls on a holiday or Saturday, taxpayers may file the IS declaration until the first following business day.
It is possible to pay the tax debt by handing over the assets that are part of the Spanish Historical Heritage, registered in the General Inventory of Movable Property or in the General Registry of Assets of Cultural Interest.