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Model 240. Communication from the constituent entity declaring the informative declaration of the Complementary Tax

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Submission periods

Communication from the constituent entity declaring the informative declaration of the Complementary Tax.

ANNUAL filing.

General submission deadline: before the last three months prior to the conclusion of the deadline for submitting the information return.

For communications related to information returns concerning tax periods ending before March 31, 2025: from April 30 to June 30, 2026.

In cases where, for technical reasons, it is not possible to file online during the regulatory filing period, filing can be done within the four calendar days following the end of said period.