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Taxpayer's calendar 2025

Until April 30

VAT

  • March 2025. Self-assessment 303

  • March 2025. Group of companies, individual form: 322

  • March 2025. Group of companies, aggregated form: 353

  • March 2025. One-stop shop - Import regime: 369

  • March 2025. Operations assimilated to imports: 380

  • First quarter 2025: One-stop shop – Foreign and Union regimes: 369

Tax ID Number (NIF)

  • First quarter 2025. Accounts and operations whose holders have not provided the NIF to credit institutions: 195

Tax on Certain Digital Services

  • First quarter 2025: 490

Environmental Taxes

  • March 2025. Special tax on non-reusable plastic packaging. Presentation of accounting and inventory record book
  • First quarter 2025. Special tax on non-reusable plastic packaging. Presentation of accounting and inventory record book
  • First quarter 2025. Tax on the disposal of waste in landfills, incineration and co-incineration of waste. Self-assessment 593

Declaration of information updating certain marketable cross-border mechanisms

  • First quarter 2025: 235

Quarterly information declaration of trade operations of tangible goods carried out in the Canary Islands special zone without the goods transiting through Canary Islands territory

  • First quarter 2025: 281

Information statement on cross-border payments

  • First quarter 2025: 379