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Practical Manual for 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 the date on which their tax period ends.

As established in article 124.1 of the LIS , the declaration will be submitted as a general rule within the period of 25 calendar days following the six months after the conclusion of the tax period .

Thus, in the case of taxpayers whose financial year coincides with calendar year , the deadline for filing 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, 25 calendar days will be counted, so the period will begin to count on December 31 and will end on January 24 of the following year.

Note:

In cases where the last day of the deadline for filing the declaration is a non-working , said deadline will be understood to be extended to the next working 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 are non-working days.

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 filing the declaration will be from July 1 to 25, 2022, provided that the latter day does not coincide with a non-working day. In 2022, the last day to file the Corporate Tax return will be July 25, 2022 .

However, taxpayers whose filing period began prior to the entry into force of Order HFP /379/2022, of April 28, which approves the Corporate Tax return models for tax periods beginning between January 1 and December 31, 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 models and forms of presentation contained in Order HAC /560/2021, of June 4, which approves the return models applicable to tax periods beginning between January 1 and December 31, 2020, in which case the filing period will be the general one set out in the second previous paragraph of this section.

Example:

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

The deadline for filing the declaration will be 25 calendar days following the six months after July 31, 2021, the end date of the tax period. Thus, the submission period would be the period between February 1 and 25, 2022. Since the Order of the Minister of Finance and Public Administration approving the Corporate Income Tax return forms corresponding to tax periods beginning within 2021 had not come into force as of February 1, 2022, 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 to 25, ), using the declaration models and the Corporate Tax filing forms approved for tax periods beginning between January 1 and December 31, 2020.