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Practical Handbook for Companies 2021

Deadline for filing the return

Unlike other taxes, the corporate income tax return does not have a single filing deadline for all taxpayers, but each taxpayer has their own deadline, depending on the date on which their tax period ends.

According to Article 124.1 of the LIS, the return shall be filed as a general rule within 25 calendar days following the six months after the end of the tax period.

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

In case the tax period does not coincide with the calendar year and ends in a month with 30 days, the 6 month period should be computed from date to date.In other words, if the tax period ends on 30 June, the six-month period would end on 30 December of the same year.From this date onwards, the 25 calendar days will be calculated, so that the period will begin on 31 December and end on 24 January of the following year.

Important:

In cases where the last day of the deadline for filing is , this period shall be extended to the first following working day.

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

Example:

For an entity taxed under the general corporate income tax regime, whose tax period is between 1 January 2021 and 31 December 2021, the deadline for filing the tax return will be from 1 to 25 July 2022, provided that the latter day does not coincide with a non-working day.In 2022, the last day for filing corporate income tax returns will be 25 July 2022.

However, taxpayers whose tax return period began prior to the entry into force of Order HFP/379/2022, of 28 April, which approves the corporate income tax return forms for tax periods beginning between 1 January and 31 December 2021, must file the return within 25 calendar days of the date of entry into force of the aforementioned Order, unless they choose to file the return using the forms and filing methods contained in Order HAC/560/2021, of 4 June, which approves the return forms applicable to tax periods beginning between 1 January and 31 December 2020, in which case the filing period will be the general one set out in the second paragraph above of this section.

Example:

An entity's tax period is 1 January 2021 to 31 July 2021.

The deadline for filing the return shall be 25 calendar days following the six months after 31 July 2021, the end date of the tax period.Thus, the deadline for submission would be the period from 1 to 25 February 2022.Given that as of 1 February 2022 the Order of the Minister of Finance and Public Administration approving the corporate income tax return forms for tax periods commencing within 2021 had not entered into force, this entity may:

  • Wait for the entry into force of the above-mentioned Order for the purposes of calculating the period of 25 calendar days following the date of entry into force.

  • File the tax return within the general filing period (1 to 25 February 2022), using the tax return forms and forms approved for tax periods commencing between 1 January and 31 December 2020.