Tax settlement and payment
Find out about tax obligations for the settlement and payment of the tax.
Settlement period
The settlement period is quarterly. However:
- It is monthly if your settlement period in VAT is monthly, taking into account your volume of operations or other circumstances provided for in the VAT regulations. The self-assessment must be submitted within twenty calendar days following the settlement period.
- It is annual:
- for consumers who have unduly benefited from supplies with the application of some non-taxable, exemption or reduction assumption, due to not having communicated to the supplier the exact details of the regularisation. (taxpayers in accordance with article 96.3 of the Law).
- for consumption exempted by sections 5 and 7 of article 94 of the aforementioned Law by those taxpayers of article 92.1.b) of the Special Tax Law who exclusively carry out these consumptions in the fiscal year.
The annual self-assessment must be submitted during the first twenty calendar days of the month of April following the corresponding fiscal year.