Spanish Taxpayer Calendar
(Source: Spanish Tax Agency)
Until the 2nd of December
Value added tax (VAT)
- October 2024. Self-assessment: 303
- October 2024. Group of entities, individual form: 322
- October 2024. Group of entities, aggregate form: 353
- October 2024. Operations assimilated to imports: 380
- Application for registration/deregistration. Monthly return registration: 036
- Application to apply the common deduction system for differentiated sectors for 2025: no form.
- SII. Waiver of electronic record-keeping: 036.
Environmental Taxes
- October 2024. Special tax on non-reusable plastic packaging. Presentation of accounting and stock record book
- Year 2023. Tax on the value of electricity production. Annual self-assessment: 583
- Year 2024: Tax on the value of the production of electrical energy. Annual self-assessment for cessation of activity from January to October 2024: 588
Information return on related-party transactions and transactions and situations related to countries or territories classified as tax havens.
- Year 2023: Entities whose tax period coincides with the calendar year: 232
Other entities: in the month following the ten months after the end of the tax period.
Until the 12th of December
INTRASTAT – Intra-Community Trade Statistics
- November 2024. Obliged to provide statistical information
Until the 20th of December
Income and Companies
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.
- November 2024. Large companies: 111, 115, 117, 123, 124, 126, 128, 216, 230
Instalment payments Companies and permanent establishments of non-residents
- Current year:
- General regime: 202
- Tax consolidation regime (tax groups): 222
Value added tax (VAT)
- November 2024. Recapitulative declaration of intra-Community transactions: 349
Tax on Insurance Premiums
- November 2024: 430
Special Manufacturing Taxes
- September 2024. Large companies: 561, 562, 563
- November 2024: 548, 566, 581
- Declaration of transactions by registered consignees, tax representatives and authorised recipients: 510
Excise Tax on Electricity
- November 2024. Large companies: 560
Environmental Taxes
- November 2024. Special tax on non-reusable plastic packaging. Self-assessment: 592
- Year 2023. Tax on the value of electricity production. Annual information return on transactions with taxpayers: 591
- Year 2024. Tax on the production of spent nuclear fuel and radioactive waste resulting from the generation of nuclear electricity. Second instalment payment: 584
Tax on Financial Transactions
- November 2024: 604
Until the 30th of December
Value Added Tax (VAT)
- November 2024. Self-assessment: 303
- November 2024. Group of entities, individual form: 322
- November 2024. Group of entities, aggregate form: 353
- November 2024. Transactions assimilated to imports: 380
Until the 31st of December
Personal Income Tax (IRPF)
- Waiver or revocation of simplified direct assessment and objective assessment for 2025 and subsequent years: 036/037
Value Added Tax (VAT)
- November 2024. One-stop shop – Import regime: 369
- Second quarter 2024: application for reimbursement of input tax paid by EU Member States’ armed forces: 381
- Waiver or revocation of simplified scheme and agriculture, livestock and fisheries for 2025 and onwards: 036/037
- Option or revocation for the determination of the taxable amount using the overall profit margin in the special scheme for second-hand goods, works of art, antiques and collectors’ items for 2025 and subsequent years: 036
- Option for taxation at destination of distance sales to other EU countries for 2025 and 2026: 036
- Waiver of common deduction scheme for differentiated sectors for 2025: no form
- Notification of registration in the special regime for the group of entities: 039
- Option or waiver for the advanced modality of the special regime for the group of entities: 039
- Annual notification relating to the special scheme for the group of entities: 039
- Option for the special cash basis scheme for 2025: 036/037
- Waiver of the special cash basis scheme for 2025, 2026 and 2027: 036/037
Environmental Taxes
- November 2024. Special tax on non-reusable plastic packaging. Presentation of accounting and stock record book
Declaration of information on the use of certain cross-border tax planning mechanisms.
- Year 2023: 236
