Calendario fiscal 2020

Whether you are a self-employed worker or if you have your own company, from AYCE Laborytax we have prepared the fiscal calendar for 2020,with the aim that you can know the latest developments in taxation and comply with all your obligations with the Treasury next year.

In general, the dates for the presentation of the declarations do not vary with respect to 2019,but there are different novelties that you should know, and they are included in the 2020 fiscal calendar for freelancers and companies.

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Fiscal calendar 2020 for companies and freelancers

January

enero 2020

Until January 20

  • Income and Corporation Tax.
    • December 2019: Large companies (models 111, 115, 117, 123, 124, 126, 128, 230).
    • Fourth quarter 2019 (models 111, 115, 117, 123, 124, 126, 128, 136).
  • VAT.
    • Communication of incorporations in the month of December, special regime of the group of entities (form 039).
    • Fourth quarter 2018: Electronic services (form 368).
  • Tax on Insurance Premiums.
    • December 2018 (model 430).
    • Annual summary 2018 (model 480).
  • Special Manufacturing Taxes.
  • Special Tax on Electricity.
  • Environmental Taxes.
  • Special Tax on Coal.

Until January 30

  • Income: Form 130 and 131.
  • VAT: Self-assessment (form 303), Annual summary 2019 (model 390) and Model 349.

Until January 31

  • Income and Companies: Annual summary 2019 (forms 180 and 190).
  • VAT.
  • Informative statement of individual certifications issued to the partners or participants of Entities of new or recent creation.
  • Annual informative statement of taxes, dispositions of funds and of the collections of any document.
  • Informative declaration of loans and credits and other financial operations related to real estate.
  • Donations, donations and contributions received and arrangements made.
  • Informative declaration of entities in the regime of attribution of incomes.
  • Informative statement of acquisitions and disposals of shares and participations in collective investment institutions.
  • Operations with financial assets.
  • Informative declaration for expenses in authorized nurseries or early childhood education centers.
  • Plans, pension funds, alternative systems, social security mutual societies, insured pension plans, individual systematic savings plans, corporate social security plans and dependency insurance.

 

February

February 2020

Until February 20

  • Income and Companies: January 2020. Large companies (models 111, 115, 117, 123, 124, 126, 128, 230).
  • Tax identification number.
  • VAT.
  • Subsidies, compensation or aid for agricultural, livestock or forestry activities.
  • Tax on insurance premiums.
  • Special manufacturing taxes.
  • Excise duty on electricity.
  • Environmental tax.

 

March

March 2020

Until March 2

  • VAT.
  • Corporate Income Tax.
  • Annual declaration of electricity consumption (form 159).
  • Annual informative declaration of operations carried out by entrepreneurs or professionals adhered to the collection management system through credit or debit cards (model 170).
  • Annual informative declaration of long-term savings plans (model 280).
  • Annual declaration of operations with third parties (form 347).

Until March 20

  • Income and Companies.
    • February 2020. Large companies: Models 111, 115, 117, 123, 124, 126, 128, 216, 230.
  • VAT.
    • February 2020. Summary declaration of intra-Community transactions: 349.
    • February 2020. Operations assimilated to imports: 380.
  • Tax on Insurance Premiums.
    • February 2020: model 430.
  • Special Manufacturing Taxes.
  • Special Tax on Electricity (model 560).

Until March 30

  • VAT.
    • Self-assessment February 2020 (model 303).
    • February 2020. Entity group, individual model (model 322).
    • February 2020. Entity group, aggregate model (model 353).
  • Environmental taxes (model 586).

Until March 31

  • Informative declaration of securities, insurance and income (form 189).
  • Informative statement on clients receiving profits distributed by Spanish collective investment institutions, as well as those on behalf of which the marketing entity has made refunds or transfers of shares or participations (model 294).
  • Informative statement on clients with an investment position in Spanish collective investment institutions, referring to December 31 of the year, in the event of cross-border marketing of shares or participations in Spanish collective investment institutions (model 295).
  • Tax on hydrocarbons:
    • Year 2019: Annual ratio of recipients of products of the second rate: 512.
    • Year 2019: annual list of kilometers made.
  • Informative declaration on assets and rights abroad (model: 720).

 

April

April 2020

From April 1 to June 30

  • Income and Equity
    • Online presentation of the 2019 Income and 2019 Wealth declarations.
    • Presentation by phone of the 2019 Income Tax Return *With result to be entered with direct debit in account, until June 25.

Until April 20

  • Income and Companies:
    • Withholdings for the first quarter of 2020 (models 111 and 115).
    • Fractional payments Income first quarter 2020 (direct estimate 130 and objective estimate 131).
    • Payments in instalments of companies and permanent establishments of non-residents. Current financial year (general regime 202 and fiscal consolidation regime 222).
  • VAT: First quarter 2020 (models 303, 309, 349, 368 and 380).
  • Tax on Insurance Premiums (form 430).
  • Special Manufacturing Taxes.
  • Special Tax on Electricity.
  • Environmental Taxes.
  • Special Tax on Coal (form 595).

Until April 30

  • VAT
    • March 2020. Self-assessment (form 303).
    • March 2020. Entity group, individual model (model 322).
    • March 2020. Entity group, aggregate model (model 353).
  • Tax Identification Number (form 195).
  • Quarterly informative declaration of the cession of use of housing for tourist purposes (model 179).

 

May

May 2020

From May 13 to June 30

  • Income: Draft and presentation of the 2019 Income in collaborating entities, Autonomous Communities and offices of the AEAT (models D-100 and D-714). *With result to enter with direct debit in account, until June 25

Until May 20

  • Income and Companies.
    • April 2020. Large companies (models 111, 115, 117, 123, 124, 126, 128, 230).
  • Tax on Insurance Premiums (form 430).
  • Special Manufacturing Taxes.
  • Special Tax on Electricity (model 560).
  • Environmental Tax (forms 583 and 587).

 

June

June 2020

Until June 1

  • VAT
    • April 2020. Self-assessment (form 303).
    • April 2020. Entity group, individual model (model 322).
    • April 2020. Entity group, aggregate model (model 353).
  • Annual statement of financial accounts in the field of mutual assistance (Form 289).
  • Annual statement of financial accounts of certain U.S. persons (form 290).

Until June 22

  • Income and Companies.
    • May 2020. Large companies (models 111, 115, 117, 123, 124, 126, 128, 230).
  • VAT (forms 349 and 380).
  • Tax on Insurance Premiums (form 430).
  • Special Manufacturing Taxes.
  • Special Tax on Electricity (model 560).
  • Environmental Tax (model 584).

Until June 25

  • Income and Wealth:
    • Annual Declaration of Income and Equity 2019 with result to be paid with direct debit in account: D-100, D-174.

Until June 30

  • Annual Declaration of Income and Equity 2019 (models D-100 and D-714) with result to return, waiver of return, negative and to enter with direct debit of the first term.
  • VAT
    • May 2020: Self-assessment (model 303).
    • May 2020: Group of entities, individual model (model 322).
    • May 2020: Group of entities, aggregate model (model 353).
  • Annual informative declaration of aid received within the framework of ref of the Canary Islands and other State aid by taxpayers of personal income tax or income tax for non-residents without a permanent establishment (form 282).

 

July

July 2020

Until July 20

  • Income and companies: withholdings for the second quarter of 2020 (forms 111 and 115) and fractional payment of income in the second quarter of 2020 (forms 130 and 131)
  • VAT: Self-assessment second quarter (form 303) and recapitulative declaration of intra-community operations -second quarter 2018- (model 349).
  • Tax on Insurance Premiums (form 430).
  • Special Manufacturing Taxes.
  • Special Tax on Electricity (model 560).
  • Environmental Tax (model 585).
  • Special Tax on Coal (form 595).

Until July 27

  • Corporation Tax and Non-Resident Income Tax (forms 200, 206, 220 and 221).
  • Annual informative declaration of aid received within the framework of the REF. of the Canary Islands and other state aid by taxpayers of corporation tax and income tax of non-residents (permanent establishments and entities in attribution of income constituted abroad with presence in Spanish territory) (model 282).

Until July 30

  • VAT
    • June 2020: Self-assessment (model 303).
    • June 2020: Group of entities. individua model (model 322).
    • June 2020: Group of entities, aggregate model (model 353).

Until July 31

  • Tax identification number. Second quarter 2020 (model 195).
  • Tax on Deposits in Credit Institutions.
    • Self-assessment 2019 (model 411).
    • Payment on account. Self-assessment 2019 (form 410).
  • Quarterly informative declaration of the cession of use of housing for tourist purposes (model 179).

 

August

August 2020

Until August 20

  • Income and Companies: July 2020. Large companies (models 111, 115, 117, 123, 124, 126, 128, 230).
  • VAT (model 380).
  • Special Manufacturing Taxes.
  • Special Tax on Electricity (model 560).

Until August 31

  • VAT
    • July 2020. Self-assessment (form 303).
    • July 2020. Entity group, individual model (model 322).
    • July 2020. Entity group, aggregate model (model 353).

 

September

September 2020

Until September 21

  • Income and Companies. August 2020. Large companies (models 111, 115, 117, 123, 124, 126, 128, 230).
  • VAT (forms 349 and 380).
  • Tax on Insurance Premiums (form 430).
  • Special Manufacturing Taxes.
  • Special Tax on Electricity (model 560).
  • Environmental Tax (forms 583 and 587).

Until September 30

  • VAT
    • August 2020. Self-assessment (form 303).
    • August 2020. Entity group, individual model (model 322).
    • August 2020. Entity group, aggregate model (model 353).

 

October

October 2020

Until October 20

  • Income and Companies.
    • September 2020. Large companies (models 111, 115, 117, 123, 124, 126, 128, 230)
    • Third quarter 2020 (models 111, 115, 117, 123, 124, 126, 128, 136).
    • Fractional payment Rent: Third quarter 2020 (direct estimate 130 and objective estimate 131).
    • Payments in instalments of companies and permanent establishments of non-residents: current financial year (general scheme 202 and tax consolidation scheme 222).
  • VAT
  • Tax on Insurance Premiums (form 430).
  • Special Manufacturing Taxes.
  • Special Tax on Electricity (model 560)
  • Environmental Tax (models 585 and 589).
  • Special Tax on Coal (form 589).

Until October 30

  • VAT
    • September 2020. Self-assessment (form 303).
    • September 2020. Entity group, individual model (model 322).
    • September 2020. Entity group, aggregate model (model 353).

 

November

November 2020

Until November 2

  • Tax identification number (model 195).
  • Quarterly informative declaration of the cession of use of housing for tourist purposes (model 179).
  • Informative declaration updating certain marketable cross-border mechanisms (form 235).
  • Tax current account. Application for the year 2021.

Until November 5

  • Income: Income of the second term of the 2019 annual declaration, if the payment was split (model 102).

Until November 20

  • Income and Companies: October 2020. Large companies (models 111, 115, 117, 123, 124, 126, 128, 230).
  • VAT (forms 349 and 380).
  • Tax on Insurance Premiums (form 430)
  • Special Manufacturing Taxes.
  • Special Tax on Electricity (model 560).
  • Environmental Tax (model 583).

Until November 30

  • VAT
  • Informative declaration of related transactions and operations and situations related to countries or territories classified as tax havens (form 232).
  • Environmental taxes (forms 583 and 588).

 

December

December 2020

Until December 21

  • Income and Companies: November 2020.
    • Large companies (models 111, 115, 117, 123, 124, 126, 128, 230).
    • Payments in instalments of companies and permanent establishments of non-residents: current financial year (general scheme 202 and tax consolidation scheme 222).
  • VAT (forms 349 and 380).
  • Tax on Insurance Premiums (form 430).
  • Special Manufacturing Taxes.
  • Special Tax on Electricity (model 560).
  • Environmental Tax (models 584 and 591).

Until December 30

  • VAT
    • November 2020. Self-assessment (form 303).
    • November 2020. Entity group, individual model (model 322).
    • November 2020. Entity group, aggregate model (model 353).

Until December 31

  • Income: Waiver or revocation simplified direct estimate and objective estimate for 2021 and subsequent (models 036/037).
  • VAT
    • Waiver or revocation of simplified regimes and agriculture, livestock and fishing for 2021 and subsequent (models 036/037).
    • Option or revocation for the determination of the taxable base through the global profit margin in the special regime of used goods, objects of art, antiques and collectibles for 2021 and subsequent (model 036).
    • Option taxation at destination distance sales to other countries of the European Union for 2021 and 2022 (model 036).
    • Waiver of common deduction regime for differentiated sectors for 2021 (without model).
    • Communication of registration in the special regime of the group of entities (model 039).
    • Option or waiver by the advanced modality of the special regime of the group of entities (model 039).
    • Annual communication regarding the special regime of the group of entities (form 039).
    • Option for the special regime of the cash criterion for 2021 (models 036/037).
    • Waiver of the special regime of the cash criterion for 2021, 2022 and 2023 (models 036/037).

conclusion

We hope that this fiscal calendar for 2020 that we have prepared will be of great help to you to plan for next year, fulfilling all your obligations to the Treasury. Even so, if you want to have everything perfectly tied up and avoid mistakes, do not hesitate to contact our team of
tax advisors
 who will be in charge of helping you present all the corresponding documentation.