January is full of state obligations for the taxpayer, so we remind you which are the corresponding ones to complete in this month.
Most outstanding tax obligations of the month of January 2019
The main tax obligations for the month of January are reproduced below:
Until January 21
>> 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.
- December 2018. Large companies: 111, 115, 117, 123, 124, 126, 128, 216, 230
- Fourth quarter 2018: 111, 115, 117, 123, 124, 126, 128, 136, 210, 216
>> VAT
- Communication of incorporations in the month of December, special regime of the group of entities: 039
- Fourth quarter 2018: Electronic services: 368
Until 30 January
>> income
Instalment Payments Rent:
Fourth quarter 2018:
- Direct estimate: 130
- Objective estimate: 131
>> VAT
- December 2018. Entity group, individual model: 322
- December 2018. Declaration of transactions included in the VAT and IGIC registration books and other operations: 340. Igc submission deadline
- December 2018. Summary declaration of intra-Community transactions: 349
- December 2018. Entity group, model added: 353
- December 2018 (or year 2018). Operations assimilated to imports: 380
- Fourth quarter 2018. Self-assessment: 303
- Fourth quarter 2018. Non-periodic declaration-settlement: 309
- Fourth quarter (or year 2018). Summary declaration of intra-Community transactions: 349
- Fourth quarter 2018. Operations assimilated to imports: 380
- Annual summary 2018: 390
- Request for refund equivalence surcharge and occasional taxable persons: 308
- Reimbursement of compensation under the special scheme for agriculture, livestock and fisheries: 341
- Option or revocation of the special pro rata application for 2019 and following, if activity began in the last quarter of 2018: 036/037
Until January 31
>> INCOME AND COMPANIES
Withholdings and income on account of income from work, economic activities, prizes and certain capital gains and imputations of income, profits derived from shares and participations of collective investment institutions, rental income from urban properties, movable capital, authorized persons and balances in accounts.
- Annual Summary 2018: 180, 188, 190, 193, 193-S, 194, 196, 270
>> VAT
Application for application of the provisional deduction rate other than that fixed as definitive in the previous year: no model
>> INFORMATIVE DECLARATION OF ENTITIES IN THE REGIME OF ATTRIBUTION OF INCOMES
- Year 2018: model 184
You can access the full calendar of the month of January of the Tax Agency here.
In any case, if you have any questions about the taxes that need to be filed in this month, you can contact us and our team of advisors will be in charge of helping you.
