Material and formal obligations

Settlement and payment of the tax

If you are a taxpayer, as a taxpayer or as a substitute taxpayer, you are required to submit the corresponding self-assessment for the tax on a quarterly basis.

In those Autonomous Communities in which the management of the tax corresponds to the State Tax Administration Agency, the self-assessment (form 593) must include the amounts accrued in each calendar quarter, and must be submitted to the management office corresponding to the establishment where the obligated parties carry out their activity, with the tax debt being paid simultaneously during the first thirty calendar days of the month following each calendar quarter.

If you own several establishments located in the same Autonomous Community, the Managing Office may authorise the submission and payment of a single centralised self-assessment to an authorised collaborating entity.

The authority to authorize the centralization of self-assessments when taxpayers have several establishments within the territorial scope of an Autonomous Community corresponds to the National Office for Customs and Excise Management.

Order HFP/1337/2022, of December 28, regulates the aforementioned self-assessment model.

In the Autonomous Communities of the Canary Islands, Catalonia, Galicia, Illes Balears and Comunitat Valenciana, in addition to the transfer of tax revenue, the autonomous tax bodies will assume these management powers.

In the case of the Autonomous Community of Andalusia, the functions inherent to the application of the Tax on the deposit of waste in landfills, the incineration and co-incineration of waste will be exercised by the State Agency for Tax Administration until the effective assumption of these by the Autonomous Community has taken place, so that initially it will be the Tax Agency that assumes the powers of management of the tax.