Until December 20th

*Taxpayers affected by the DANA who meet the required requirements may submit the declarations indicated with an asterisk (*), within the deadline established for this month or extend their submission until January 30, 2025 .

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, rental income from urban real estate, movable capital, authorized persons and account balances.

•  November 2024. Large companies: 111, 115, 117, 123, 124, 126, 128, 216, 230

Split payments Companies and permanent establishments of non-residents

• Current year:

  • General scheme: 202*

  • Tax consolidation system (tax groups): 222*

VAT

• November 2024. Recapitulative return on intra-Community operations: 349

Insurance Premium Tax

• November 2024: 430*

Manufacturing Special Taxes

• September 2024. Large companies: 561, 562, 563

• November 2024: 548

• November 2024 Tax on Tobacco Products and Tax on Hydrocarbons: 566, 581*

• November 2024. Declaration of operations by registered recipients and tax representatives: 510*

Special Electricity Tax

• November 2024. Large companies: 560

Environmental Taxes

• November 2024. Special tax on non-reusable plastic packaging. Self-assessment 592*

• Year 2023. Tax on the value of electricity generation. Annual information declaration of operations with taxpayers: 591*

• Year 2024. Tax on the production of spent nuclear fuel and radioactive waste resulting from the generation of nuclear power. Second split payment: 584*

Tax on Financial Transactions

• November 2024: 604*