Until April 21st

Income and Corporation Tax

Withholdings and payments on account of work income, economic activities, prizes and certain capital gains and income imputations, gains derived from shares and interests in Collective Investment Institutions, income from leasing urban real estate, movable capital, authorized persons and account balances, and income from non-residents obtained without a permanent establishment.

• March 2025. Large companies: 111, 115, 117, 123, 124, 126, 128, 216, 230

• First quarter 2025: 111, 115, 117, 123, 124, 126, 128, 136, 210, 216

Income tax payment by instalments

• First quarter 2025:

  • Direct evaluation: 130

  • Objective evaluation: 131

Split payments Companies and permanent establishments of non-residents

• Current year:

  • General scheme: 202

  • Tax consolidation system (tax groups): 222

VAT

• March 2025. Recapitulative return on intra-Community operations: 349

• First quarter 2025. Self-assessment 303

• First quarter 2025. Non-periodic tax return-settlement: 309

• First quarter 2025. Recapitulative return on intra-Community operations: 349

• First quarter 2025. Operations assimilated to imports: 380

• Request for refund of fees reimbursed to business travelers in equivalence surcharge: 308

• Refund request by taxable persons in the simplified regime of VAT and who carry out the activity of transporting passengers or goods by road, for acquiring certain means of transport: 308

• Refund on compensations in the special regime for agriculture, livestock and fisheries: 341

Insurance Premium Tax

• March 2025: 430

Manufacturing Special Taxes

• January 2025. Large companies: 561, 562, 563

• March 2025: 548, 566, 581

• First quarter 2025: 521, 522, 547

• First quarter 2025 Activities V1, F1: 553 - (establishments approved for the keeping of accounts on paper)

• First quarter 2025. Applications for refund: 506, 507, 508, 524, 572

• Declaration of operations by registered recipients and tax representatives: 510

Special Electricity Tax

• March 2025. Large companies: 560

• First quarter 2025. Except large companies: 560

• Year 2024. Annual self-assessment: 560

Environmental Taxes

• March 2025. Special tax on non-reusable plastic packaging. Self-assessment 592

• First quarter 2025. Tax on fluorinated greenhouse gases. Self-assessment 587. Return request: A23. Presentation of inventory accounting

• First quarter 2025. Special tax on non-reusable plastic packaging. Self-assessment 592. Return request: A22

• Year 2024. Tax on the Value of Gas, Oil and Condensate Extraction. Annual self-assessment: 589

• Year 2025. Tax on the storage of spent nuclear energy and radioactive waste in centralised facilities. First split payment 585

Coal Special Tax

• First quarter 2025: 595

Tax on Financial Transactions

• March 2025: 604

Contribution to be made by providers of the television audiovisual communication service and by providers of the video exchange service through a platform with a geographic scope of state or greater than that of an Autonomous Community

• Payment on account 1P 2025: 793