Until June 20th

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.

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

VAT

• May 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

• May 2025: 430

Manufacturing Special Taxes

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

• May 2025: 548, 566, 581

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

Special Electricity Tax

• May 2025. Large companies: 560

Environmental Taxes

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

• Year 2025. Tax on the production of spent nuclear fuel and radioactive waste resulting from the generation of nuclear power. First split payment: 584

Tax on Financial Transactions

• May 2024: 604