Until 20 October

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.

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

Income tax payment by instalments

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

Split payments of non-residents’ companies and permanent establishments

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

VAT

September 2025. Recapitulative return on intra-Community operations: 349
Third quarter 2025. Self-assessment 303
Third quarter 2025. Non-periodic tax return-settlement: 309
Third quarter 2025. Recapitulative return on intra-Community operations: 349
Third quarter 2025. Operations assimilated to imports: 380
Request for refund of fees reimbursed to business travelers in equivalence surcharge: 308
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
Refund on compensations in the special regime for agriculture, livestock and fisheries: 341

Insurance Premium Tax

September 2025: 430

Manufacturing Special Taxes

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

Special Electricity Tax

September 2025. Large companies: 560
Third quarter 2025. Except large companies: 560

Environmental Taxes

September 2025. Special tax on non-reusable plastic packaging. Self-assessment 592
Third quarter 2025. Tax on fluorinated greenhouse gases. Self-assessment 587. Return request: A23. Presentation of inventory accounting
Third 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. Third split payment: 585
Year 2025. Tax on the Value of Gas, Oil and Condensate Extraction. Payment by instalments: 589

Coal Special Tax

Third quarter 2025: 595

Tax on Financial Transactions

September 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 3P 2025: 793