Until December 22nd

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.

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

Split payments Companies and permanent establishments of non-residents

Current year:
- General scheme: 202
- Tax consolidation system (tax groups): 222

VAT

November 2025. Recapitulative return on intra-Community operations: 349
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

Insurance Premium Tax

November 2025: 430

Manufacturing Special Taxes

September 2025. Large companies: 561, 562, 563
November 2025: 548, 566, 581
Declaration of operations by registered recipients and tax representatives: 510

Special Electricity Tax

November 2025. Large companies: 560

Environmental Taxes

November 2025. Special tax on non-reusable plastic packaging. Self-assessment 592
Year 2024. Tax on the value of electricity generation. Annual information declaration of operations with taxpayers: 591
Year 2025. Tax on the production of spent nuclear fuel and radioactive waste resulting from the generation of nuclear power. Second split payment: 584

Tax on Financial Transactions

November 2025: 604