Until November 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.

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

VAT

• October 2025. Recapitulative return on intra-Community operations: 349 

• Request for refund by taxpayers under the simplified regime of VATand who carry out the activity of transporting passengers or goods by road, for acquiring certain means of transport: 308

Insurance Premium Tax

• October 2025: 430 

Manufacturing Special Taxes

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

• October 2025: 548, 566, 581

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

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

Special Electricity Tax

• October 2025. Large companies: 560

Environmental Taxes

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

• Year 2025. Tax on the value of electricity generation. Third split payment: 583

Tax on Financial Transactions

• October 2025: 604