Spanish Tax Payer Calendar
(Source: Spanish Tax Agency)
Until the 14th of October
INTRASTAT – Intracommunity Trade Statistics
- September 2024. Obliged to provide statistical information
Until the 21th of October
Personal Income Tax and Corporate Income Tax (IRPF and 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.
- September 2024. Large companies: 111, 115, 117, 123, 124, 126, 128, 216, 230
- Third quarter 2024: 111, 115, 117, 123, 124, 126, 128, 128, 136, 210, 216
Personal income tax (IRPF) instalments
- Third quarter 2024:
- Direct assessment: 130
- Objective assessment: 131
Instalment payments for Companies and Permanent Establishments of Non-Residents
- Current year:
- General regime: 202
- Tax consolidation regime (tax groups): 222
Value added tax (VAT)
- September 2024. Recapitulative declaration of intra-Community operations: 349
- Third quarter 2024. Self-assessment: 303
- Third quarter 2024. Non-periodic return-settlement: 309
- Third quarter 2024. Recapitulative return for intra-Community transactions: 349.
- Third quarter 2024. Transactions treated as imports: 380
- Application for refund of quotas reimbursed to travellers by entrepreneurs under the equivalence surcharge: 308
- Reimbursement of compensations in the special regime for agriculture, livestock and fishing: 341
Tax on insurance premiums
- September 2024: 430
Special Manufacturing Taxes
- July 2024. Large companies: 561, 562, 563
- September 2024: 548, 566, 581
- Third quarter 2024: 521, 522, 547
- Third quarter 2024. Activities V1, F1: 553 (establishments authorised to keep paper-based accounts).
- Third quarter 2024. Refund applications: 506, 507, 508, 524, 572
- Declaration of transactions by registered recipients, tax representatives and authorised recipients: 510
Special Tax on Electricity
- September 2024. Large companies: 560
- Third quarter 2024. Except large companies: 560
Environmental Taxes
- September 2024. Special tax on non-reusable plastic packaging. Self-assessment: 592
- Third quarter 2024. Tax on Fluorinated Greenhouse Gases. Self-assessment: 587. Refund application: A23. Submission of stock accounting
- Third quarter 2024. Excise tax on non-reusable plastic packaging. Self-assessment: 592. Refund application: A22.
- Year 2024. Tax on the storage of spent nuclear fuel and radioactive waste in centralised facilities. Third instalment payment: 585
- Year 2024. Tax on the Value of Gas, Oil and Condensate Extraction. Instalment payment: 589
Special Tax on Coal
- Third quarter 2024: 595
Tax on Financial Transactions
- September 2024: 604
Contribution to be made by television audiovisual communication service providers and by video exchange service providers through a platform with a national geographic scope or greater than that of an Autonomous Community.
- Payment on account 3P 2024: 793
Until the 30th of October
Value added tax (VAT)
- September 2024. Self-assessment: 303
- September 2024. Group of entities, individual form: 322
- September 2024. Group of entities, aggregate form: 353
- September 2024. Transactions assimilated to imports: 380
Environmental Taxes
- Third quarter 2024. Tax on the deposit of waste in landfills, incineration and co-incineration of waste. Self-assessment: 593
Until the 31st of October
Tax Identification Number
- Third quarter 2024. Accounts and transactions whose holders have not provided their TIN to the credit institutions: 195
Value added tax (VAT)
- September 2024. One-stop shop – Import regime: 369
- Third quarter 2024. One-stop shop – Foreign and Union regimes: 369
Taxation of Certain Digital Services
- Third quarter 2024: 490
Environmental Taxes
- September 2024. Excise duty on non-reusable plastic packaging. Presentation of accounting and stock record book
- Third quarter 2024. Excise tax on non-reusable plastic packaging. Presentation of accounts and stock ledger
Information update statement on certain cross-border tradable mechanisms
- Third quarter 2024: 235
Quarterly information return on transactions involving trade in tangible goods carried out in the Canary Islands special zone without the goods transiting through Canary Islands territory
- Third quarter 2024: 281
Information return on cross-border payments
- Third quarter 2024: 379
Current Tax Account
- Application for inclusion for the year 2025: CCT (Current Tax Account)
The waiver must be formulated in the form ‘Application for inclusion/notification of waiver of the current account system in tax matters’.
