Tax settlement and payment
Find out about tax obligations for the settlement and payment of the tax.
Settlement period
The settlement period is quarterly. However:
- It is monthly if your settlement period in VAT is monthly, taking into account your volume of operations or other circumstances provided for in the VAT regulations.
- It is annual for electricity supplies under some assumption of non-submission, exemption or reduction, in which the consumer has unduly benefited from said tax benefits for not having communicated to the supplier the exact data of the regularization.
The submission of the self-assessment must be made during the first twenty calendar days following the settlement period.