Until the 20th of August

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.

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

VAT

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

Manufacturing Special Taxes

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

• July 2025: 548, 566, 581

• Second quarter 2025. Except large companies: 561, 562, 563

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

Special Electricity Tax

• July 2025 Large companies: 560

Environmental Taxes

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

Financial Transaction Tax

• July 2025: 604