Monthly periodic declaration

The declaration and payment referred to in the previous paragraph shall be made within the first twenty calendar days of each month, in relation to the amounts withheld and the payments on account corresponding to the immediately preceding month, when it concerns withholding agents or obliged parties in which the circumstances ( large company , box 541 “Yes”) referred to in numbers 1 and 1 bis of section 3 of article 71 of the Value Added Tax Regulations, approved by Royal Decree 1624/1992, of December 29, concur. As an exception, the declaration and payment corresponding to the month of July will be made during the month of August and the first twenty calendar days of the immediately following month of September.

Withholding agents or those required to make payments on account who are considered Public administrations , including Social Security, whose last annual budget approved prior to the start of the fiscal year exceeds the amount of 6 million euros (box 577 “Yes”), must submit the monthly declaration electronically, on account of Personal Income Tax, Non-Resident Income Tax and Corporate Tax, taking into account the amount of their last approved budget.