Until February 20th

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.

January 2025. Large companies: 111, 115, 117, 123, 124, 126, 128, 216, 230

Tax ID Number (NIF)

Fourth quarter 2024. Quarterly statement of accounts and operations whose holders have not provided their NIF to credit institutions: 195
Annual declaration 2024. Identification of operations with cheques of credit institutions: 199

VAT

January 2025. Recapitulative return on intra-Community operations: 349
Request for refund by taxpayers under the simplified VAT regime and who carry out the activity of transporting passengers or goods by road, for acquiring certain means of transport: 308

Subsidies, compensation or aid for agricultural, farming or forestry-related activities

Annual declaration 2024: 346

Tax on Insurance Premiums

January 2025: 430

Manufacturing Special Taxes

November 2024. Large companies: 561, 562, 563
January 2025: 548, 566, 581
Fourth quarter 2024. Except large companies: 561, 562, 563
Declaration of operations by registered recipients and tax representatives: 510

Special Electricity Tax

January 2025. Large companies: 560

Environmental Taxes

January 2025. Special tax on non-reusable plastic packaging. Self-assessment 592
Year 2024. Tax on the value of electricity generation. Fourth split payment: 583

Tax on Financial Transactions

January 2025: 604