Submission periods

Special tax on undistributed profits of listed real estate investment companies. Corporation Tax. Self-assessment.

Deadlines: Two months from the date of the agreement on the application of the results of the financial year by the general meeting of shareholders, or equivalent body.

Taxpayers whose declaration period began before the date of entry into force of the ministerial order approving the model may submit the declaration within two months following the date of its publication in the BOE.