Self-assessment of Tax on Certain Digital Services. Model 490

The deadline for filing and paying the self-assessment corresponding to the first quarter of the 2021 financial year will be made in the period corresponding to the second quarter of 2021, that is, from July 1 to August 2, 2021. All of this, without prejudice to the deadline for submitting the payment of the tax debt for the first and second quarters of 2021 by direct debit, which must be made from July 1 to 28, 2021.