Until July 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.

June 2025. Large companies: 111, 115, 117, 123, 124, 126, 128, 216, 230
Second quarter 2025: 111, 115, 117, 123, 124, 126, 128, 136, 210, 216

Income tax payment by instalments

Second quarter 2025:
- Direct evaluation: 130
- Objective evaluation: 131

VAT

June 2025. Recapitulative return on intra-Community operations: 349
Second quarter 2025. Self-assessment 303
Second quarter 2025. Non-periodic tax return-settlement: 309
Second quarter 2025. Recapitulative return on intra-Community operations: 349
Second 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
Reimbursement of compensations in the Special Tax System of agriculture, livestock and fisheries 341

Insurance Premium Tax

June 2025: 430

Manufacturing Special Taxes

April 2025. Large companies: 561, 562, 563
June 2025: 548, 566, 581
Second quarter 2025: 521, 522, 547
Second quarter 2025. Activities V1, F1: 553 - (establishments approved for the keeping of accounts on paper)
Second quarter 2025. Applications for refund: 506, 507, 508, 524, 572
Declaration of operations by registered recipients and tax representatives: 510

Special Electricity Tax

June 2025. Large companies: 560
Second quarter 2025. Except large companies: 560

Environmental Taxes

June 2025. Special tax on non-reusable plastic packaging. Self-assessment 592
Second quarter 2025. Tax on fluorinated greenhouse gases. Self-assessment 587. Return request: A23. Presentation of inventory accounting
Second quarter 2025. Special tax on non-reusable plastic packaging. Self-assessment 592. Return request: A22
Year 2025. Tax on the storage of spent nuclear energy and radioactive waste in centralised facilities. Second split payment 585

Coal Special Tax

Second quarter 2025: 595

Tax on Financial Transactions

June 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 2P 2025: 793