Until October 31st

*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 .

Tax ID Number (NIF)

• Third quarter 2024. Accounts and operations whose holders have not provided the NIF to credit institutions: 195*

VAT

• September 2024. One-stop shop - Import regime: 369
• Third quarter 2024. One-stop shop – Foreign and Union regimes: 369

Taxes on Certain Digital Services

• Third quarter 2024: 490*

Environmental Taxes

• September 2024. Special tax on non-reusable plastic packaging. Presentation of accounting and inventory record book*

• Third quarter 2024. 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 2024: 281*

Information statement on cross-border payments

• Third quarter 2024: 379*

Tax Current Account

• Application for inclusion for the year 2025: CCT (Tax Current Account)*

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