Fiscal Calendar September 2022

Until September 20, 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.

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

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

• TAX ON INSURANCE PREMIUMS
• July and August 2022: 430

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

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

• ENVIRONMENTAL TAXES
• Second quarter 2022. Payment in instalments: 583
• Second semester 2022. Self-assessment: 587

• FINANCIAL TRANSACTION TAX
• August 2022: 604

Until September 30, 2022

• VAT
• Year 2021. Request for refund of input VAT: 360,361
• August 2022. Self-assessment: 303
• August 2022. Entity group, individual model: 322
• August 2022. Entity group, model added: 353
• August 2022. Single window – Import arrangements: 369