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Liquidation and payment of the Tax. Repercussion

Find out about the main tax obligations relating to this tax

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Submission and payment deadlines

The deadline for submitting the corresponding self-assessment (form 592) and, where applicable, the payment of the tax debt:

  • If you have not set up a direct debit, the payment is due from the 1st to the 20th of the month following the month in which the corresponding settlement period ends.
  • If you have set up a direct debit, payment is due from the 1st to the 15th of the month following the month in which the corresponding settlement period ends.

The settlement period for this tax will coincide with the calendar quarter, unless your settlement period in the scope of VAT is monthly, taking into account your volume of operations or other circumstances provided for in the regulations. of said tax, in which case the settlement period for this tax will also be monthly.