Fiscal Calendar November 2022

Until November 7, 2022

• INCOME
  • Income of the second term of the 2021 annual declaration, if the payment was split: 102

Until November 21, 2022

• INCOME AND COMPANIES

Withholdings and income on account of return on work, economic activities, prizes and certain equity gains and income allocations, gains derived from shares and shares of collective investment institutions, rental income of urban properties, transferable capital, authorized persons and account balances.

• October 2022. Large companies: 111, 115, 117, 123, 124, 126, 128, 216, 230

• VAT
  • October 2022. Summary declaration of intra-Community transactions: 349
  • October 2022. Operations assimilated to imports: 380

• TAX ON INSURANCE PREMIUMS
  • October 2022: 430

• EXCISE DUTIES ON MANUFACTURING
  • August 2022. Large companies: 561, 562, 563
  • October 2022: 548, 566, 581
  • Third quarter 2022. Except large companies: 561, 562, 563
  • Declaration of operations by registered recipients, tax representatives and authorized recipients: 510

• EXCISE DUTY ON ELECTRICITY
  • October 2022. Large companies: 560

• ENVIRONMENTAL TAXES
  • Third quarter 2022. Payment in instalments: 583

• FINANCIAL TRANSACTION TAX
  • October 2022: 604

Until November 30, 2022

• VAT
  • October 2022. Self-assessment: 303
  • October 2022. Entity group, individual model: 322
  • October 2022. Entity group, model added: 353
  • October 2022.Single window – Import regime: 369
  • Application for registration/cancellation. Monthly return registration: 036
  • Application for application of the common deduction regime for differentiated sectors for 2022: no model
  • Option or waiver for the electronic keeping of the record books: 036
  • Communication of the option / waiver for billing by the recipients of the operations or third parties: 036
  • INFORMATIVE DECLARATION OF RELATED TRANSACTIONS AND OF OPERATIONS AND SITUATIONS RELATED TO COUNTRIES OR TERRITORIES CLASSIFIED AS TAX HAVENS
  • Year 2021: Entities whose tax period coincides with the calendar year: 232
  • Other entities: in the month following ten months after the end of the tax period.

• ENVIRONMENTAL TAXES
  • Year 2021. Self-assessment: 583
  • Year 2022: Annual self-assessment for cessation of activity: 588