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Tax settlement and payment

Find out about tax obligations for the settlement and payment of the tax.

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Settlement period

The settlement period is quarterly. However:

  1. 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.
  2. It is annual for electricity supplies under any non-taxable, exempt or reduced condition, in which the consumer has unduly benefited from said tax benefits by not having communicated to the supplier the exact details of the regularisation.

The self-assessment must be submitted during the first twenty calendar days following the settlement period.