Submission periods

Withholdings and payments on account of capital gains and income on the transfer, amortisation, reimbursement, exchange or conversion of any type of asset representing the holding or use of outside capital, annual summary. Personal Income Tax, Corporation Tax, Non-residents Income Tax (permanent establishments)

ANNUAL filing

Deadlines: from January 1 to January 31, 2024.

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.