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Practical Manual of Companies 2021.

Deadline for filing the return

Unlike what happens with other tax figures, the Corporate Tax return does not have a single filing deadline for all taxpayers, but rather each taxpayer has their own deadline, depending on from the date on which your tax period ends.

As established in article 124.1 of the LIS , the declaration will be presented with a general nature in the period of 25 calendar days following six months after the conclusion of the tax period .

Thus, in the case of taxpayers whose financial year coincides with the calendar year , the deadline for submitting the declaration is set at the first twenty-five calendar days of the month of July.

In the event that the tax period does not coincide with the calendar year and ends in a month that has 30 days , the 6-month period must be computed 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 the 25 calendar days will be counted, so the period will begin to run on December 31 and will end on January 24 of the following year.

Note:

In cases where the last day of the filing deadline of the declaration is non-working day , said deadline will be understood as extended to the first next business day .

In accordance with article 30 of Law 39/2015, of October 1, on the Common Administrative Procedure of Public Administrations, Saturdays, Sundays and declared holidays.

Example:

For an entity that pays taxes under the general Corporate Tax regime, whose tax period is between January 1, 2021 and December 31, 2021, the deadline for submitting the declaration will be from July 1 to July 25, 2022. , provided that this last day does not coincide with a non-business day. In 2022, the last day to file the Corporate Tax return will be July 25, 2022 .

However, taxpayers whose declaration period had begun prior to the entry into force of Order HFP /379/2022, of April 28, which approves the models of Corporate Tax declaration for the tax periods beginning between January 1 and December 31, 2021, they must submit the declaration within 25 calendar days of the date of entry into force of the aforementioned Order, unless they choose to present the declaration using the models and presentation forms contained in Order HAC /560/2021, of June 4, which approves the declaration models applicable to the tax periods that have begun between January 1 and December 31, 2020, in which case the submission period will be the general one set out in the second previous paragraph of this section.

Example:

An entity's tax period is between January 1 and July 31, 2021.

The deadline for submitting the declaration will be 25 calendar days following six months after July 31, 2021, the date of conclusion of the tax period. Thus, the submission period would be the period between February 1 and 25, 2022. Given that as of February 1, 2022, the Order of the Minister of Finance and Public Service approving the Corporate Tax declaration models corresponding to tax periods beginning within 2021 had not come into force, this entity may:

  • Wait for the entry into force of the aforementioned Order for the purposes of calculating the period of 25 calendar days following that date of entry into force.

  • Submit the declaration within the general filing period ( February 1 to 25, 2022 ), using the declaration models and Corporate Tax presentation forms approved for the tax periods. started between January 1 and December 31, 2020.