Taxpayer’s calendar
(Source: Agencia Tributaria)
Until 12 March
INTRASTAT – Intra-Community Trade Statistics
- February 2025. Obliged to supply statistical information
Until 20 March
Personal Income Tax (IRPF) and Corporate Income Tax (IS)
Withholdings and payments on account of income from work, economic activities, prizes and certain capital gains and imputations of income, gains derived from shares and holdings in Collective Investment Institutions, income from the rental of urban property, movable capital, authorised persons and balances in accounts and income of non-residents obtained without a permanent establishment.
- February 2025. Large enterprises: 111, 115, 117, 123, 124, 126, 128, 216, 230
Value Added Tax (VAT)
- February 2025. Recapitulative return for intra-Community transactions: 349.
- Application for refund by taxpayers under the simplified VAT system and who carry out the activity of transporting passengers or goods by road, for acquiring certain means of transport: 308
Tax on Insurance Premiums
- February 2025: 430
Special Manufacturing Taxes
- December 2024. Large companies: 561, 562, 563
- February 2025: 548, 566, 581
- Declaration of transactions by registered recipients and tax representatives: 510
Special Tax on Electricity
- February 2025. Large companies: 560
Environmental Taxes
- February 2025. Special tax on non-reusable plastic packaging. Self-assessment: 592
Special Tax on Financial Transactions
- February 2025: 604
Until 31 March
Value Added Tax (VAT)
- February 2025. Self-assessment: 303
- February 2025. Group of entities, individual form: 322
- February 2025. Group of entities, aggregate form: 353
- February 2025. One-stop shop – import regime: 369
- February 2025. Operations assimilated to imports: 380
- Third quarter 2024: application for reimbursement of input tax payments relating to the North Atlantic Treaty Organisation, to the International Headquarters of the said Organisation and to the States party to the said Treaty: 364
- Third quarter 2024: claim for reimbursement of input tax for the armed forces of EU Member States: 381
Tax on mineral oils
- Year 2024. Annual list of addressees of products of the second tariff: 512
- Year 2024. Annual list of kilometres travelled
Environmental Taxes
- February 2025. Special tax on non-reusable plastic packaging. Presentation of accounts and stock record book
Informative declaration of securities, insurance and income.
- Year 2023: 189
Information return on clients receiving profits distributed by Spanish Collective Investment Institutions, as well as those on behalf of whom the marketing entity has carried out reimbursements or transfers of shares or holdings.
- Year 2024: 294
Information return on clients with an investment position in Spanish Collective Investment Institutions, referring to 31 December of the financial year, in the event of cross-border marketing of shares or units in Spanish Collective Investment Institutions.
- Year 2024: 295
Information return on assets and rights abroad
- Year 2024: 720
Information return on virtual currencies located abroad
- Year 2024: 721
