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DANA Calendar 2024/2025

Until January 30th

*Taxpayers affected by the DANA who meet the required requirements may submit returns whose due date is between October 28 and December 31, 2024, until January 30, 2025 . This section includes both the declarations that extend their deadline (marked with an asterisk (*) and indicating the ordinary expiration date), as well as those specific to January 30, 2025.

Income Tax

  • Waiver or revocation of simplified direct estimation for 2025 and subsequent years: 036/037* (31.12.24)

Income tax payment by instalments

  • Fourth quarter 2024:

    • Direct evaluation: 130

    • Objective evaluation: 131

Split payments Companies and permanent establishments of non-residents

  • Current year:

    • General scheme: 202* (20.12.24)

    • Tax consolidation system (tax groups): 222* (20.12.24)

Income Tax for Non-Residents without a Permanent Establishment

  • Year 2023. Imputed income from urban real estate: 210* (31.12.24)

  • Income derived from transfers of real estate carried out between June 28 and August 31, 2024: 210* (31.12.24)

  • Withholding tax on the acquisition of real estate from non-residents without a permanent establishment, for property transfers made between September 28 and November 30, 2024: 211* (31.12.24)

VAT

  • September* (30.10.24), October* (02.12.24), November* (30.12.24) and December 2024. Self-assessment 303*

  • September* (30.10.24), October* (02.12.24), November* (30.12.24) and December 2024. Group of companies, individual form: 322*

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

  • September* (30.10.24), October* (02.12.24), November* (30.12.24) and December 2024. Group of companies, aggregated form: 353*

  • September* (10/30/24), October* (12/02/24), November* (12/30/24) and December 2024 (or year 2024). Operations assimilated to imports: 380

  • Second quarter 2024: Request for reimbursement of tax contributions incurred by the armed forces of EU Member States: 381* (31.12.24)

  • Fourth quarter 2024. Self-assessment 303

  • Fourth quarter 2024. Non-periodic tax return-settlement: 309

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

  • Fourth quarter 2024. Operations assimilated to imports: 380

  • Annual summary 2024: 390

  • Request for refund of fees reimbursed to business travelers in equivalence surcharge: 308

  • Adjustment of the tax proportions of the settlement periods prior to the start of trading. 318

  • Refund on compensations in the special regime for agriculture, livestock and fisheries: 341

  • Option or revocation of the application of the special apportionment for 2025 and subsequent years, if the activity started in the last quarter of 2024: 036/037

  • Request for registration / cancellation. Monthly refund registry: 036

  • Request for registration / cancellation. Monthly refund registry: 036* (02.12.24)

  • Application for common deduction regime for differentiated sectors for 2025: no model* (02.12.24)

  • SII. Waiver of electronic record keeping: 036* (02.12.24)

  • Option or revocation for determining the tax base by means of the global profit margin in the special regime for used goods, works of art, antiques and collectibles for 2025 and subsequent years: 036* (31.12.24)

  • Option for taxation at destination for distance sales to other countries of the European Union for 2025 and 2026: 036* (31.12.24)

  • Waiver of common deduction regime for differentiated sectors for 2025: no model* (31.12.24)

  • Communication of registration in the special regime of the group of companies: 039* (31.12.24)

  • Option or waiver of the advanced modality of the special regime of groups of companies: 039* (31.12.24)

  • Annual communication regarding the special regime of the group of companies: 039* (31.12.24)

  • Option for the special cash basis regime for 2025: 036/037* (31.12.24)

  • Waiver of the special cash basis regime for 2025, 2026 and 2027: 036/037* (31.12.24)

Taxes on Certain Digital Services

  • Third quarter 2024: 490* (31.10.24)

Insurance Premium Tax

  • October* (20.11.24) and November* (20.12.24) 2024: 430* 

Manufacturing Special Taxes

  • October* (11/20/24) and November* (12/20/24) Tax on Tobacco Products and Tax on Hydrocarbons: 566*, 581*

  • Third quarter 2024. Tax on alcohol and alcoholic beverages. Except large companies: 561*, 562*, 563*, 559* (11.20.24)

  • October* (20.11.24) and November* (20.12.24) Declaration of operations by registered recipients and tax representatives: 510*

Environmental Taxes

  • September* (31.10.24) , October* (02.12.24) and November* (31.12.24) Special tax on non-reusable plastic packaging. Presentation of accounting and inventory record book

  • October* (20.11.24) and November* (20.12.24) Special tax on non-reusable plastic packaging. Self-assessment 592*

  • November 2024. Special tax on non-reusable plastic packaging. Presentation of accounting and inventory record book* (31.12.24)

  • Third quarter 2024. Special tax on non-reusable plastic packaging. Presentation of accounting and inventory record book* (31.10.24)

  • Third quarter 2024* (30.10.24) and Fourth quarter 2024. Tax on the disposal of waste in landfills, incineration and co-incineration of waste. Self-assessment 593

  • Year 2023. Tax on the value of electricity generation. Annual self-assessment: 583* (02.12.24)

  • Year 2023. Tax on the value of electricity generation. Annual information declaration of operations with taxpayers: 591* (20.12.24)

  • Year 2024. Tax on the value of electricity generation. Third split payment: 583* (20.11.24)

  • Year 2024. Tax on the production of spent nuclear fuel and radioactive waste resulting from the generation of nuclear power. Second split payment: 584* (20.12.24)

  • Year 2024: Tax on the value of electricity generation. Annual self-assessment for cessation of activity from January to October 2024: 588* (02.12.24)

Tax on Financial Transactions

  • October* (20.11.24) and November* (20.12.24) 2024: 604*

Tax ID Number (NIF)

  • Third quarter 2024. Accounts or operations whose holders have not provided the NIF (Personal Tax ID) to the credit institutions: 195* (31.10.24)

Informative tax return for related-party transactions and transactions and situations related to countries or territories considered tax havens

  • Year 2023: Companies whose tax period does not coincide with the calendar year: 232* (02.12.24)

    Rest of companies: within the month following the ten months subsequent to the end of the tax period.

Declaration of information updating certain marketable cross-border mechanisms

  • Third quarter 2024: 235* (31.10.24)

Disclosure Statement on the Use of Certain Cross-Border Tax Planning Arrangements

  • Year 2023: 236* (31.10.24)

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 2024: 281* (31.10.24)

Annual information declaration of aid received under the special tax regime of the Balearic Islands

  • Year 2023: 283* (11/26/24). For taxpayers whose deadline for filing Form 283 ended before November 1, 2024.

    Rest of companies: 25 calendar days following the six months after the end of the tax period.

Information statement on cross-border payments

  • Third quarter 2024: 379* (10/31/24)

Tax Current Account

  • Application for inclusion for the year 2025: CCT (Tax Current Account)* (10/31/24)

    The waiver must be declared on the "application form for inclusion / communication of waiver of the current account system in tax matters"