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Settlement and payment of the tax.Registration, accounting obligations.Repercussion.Appointment of representative.

Find out about the main tax obligations relating to this tax

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Deadlines for submission and payment

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

  • If you have not paid by direct debit, it is from the 1st to the 20th of the month following the month in which the corresponding settlement period ends.
  • If you have paid by direct debit, it is 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 for VAT is monthly, based on your volume of transactions or other circumstances provided for in the regulations of this tax, in which case the settlement period for this tax will also be monthly.