Until October 31st

Tax ID Number (NIF)

• Third quarter 2025. Accounts and operations whose holders have not provided the NIF to credit institutions: 195

VAT

• September 2025. One-stop shop - Import regime: 369

• Third quarter 2025. One-stop shop – Foreign and Union regimes: 369

Taxes on Certain Digital Services

• Third quarter 2025: 490

Environmental Taxes

• September 2025. Special tax on non-reusable plastic packaging. Presentation of accounting and inventory record book

• Third quarter 2025. Special tax on non-reusable plastic packaging. Presentation of accounting and inventory record book

Declaration of information updating certain marketable cross-border mechanisms

• Third quarter 2024: 235

Quarterly information declaration of trade operations of tangible goods carried out in the Canary Islands special zone without the goods transiting through Canary Islands territory

• Third quarter 2025: 281

Information statement on cross-border payments

• Third quarter 2025: 379

Tax Current Account

• Application for inclusion for the year 2026: TCC (Taxation Current Account)