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

The deadline for submitting and depositing the self-assessment corresponding to the first quarter of fiscal year 2021 will be carried out during the period corresponding to the second quarter of 2021, that is, from July 1 to August 2, 2021. All this, without prejudice to the deadline for submitting with direct debit the payment of the tax debt for said first and second quarters of 2021, which must be carried out from July 1 to 28, 2021.