Fiscal Calendar December 2022

Until December 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.

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

Instalment payments of companies and permanent establishments of non-residents

• Exercise in progress:
  • General regime: 202
  • Fiscal consolidation regime (tax groups): 222

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

• TAX ON INSURANCE PREMIUMS
  • November 2022: 430

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

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

• ENVIRONMENTAL TAXES
  • Payment in instalments: 584
  • Year 2021. Annual informative declaration operations with taxpayers: 591

• FINANCIAL TRANSACTION TAX
  • November 2022: 604

Until December 30, 2022

• VAT
  • November 2022. Self-assessment: 303
  • November 2022. Entity group, individual model: 322
  • November 2022. Entity group, model added: 353

Until January 2, 2023

• INCOME
  • Waiver or revocation simplified direct estimate and objective estimate for 2023 and beyond: 036/037
  • VAT
  • November 2022. Single window – Import arrangements: 369
  • Waiver or revocation of simplified regimes and agriculture, livestock and fisheries for 2023 and beyond: 036/037
  • Option or revocation for the determination of the taxable base by means of the global profit margin in the special regime of used goods, works of art, antiques and collectibles for 2023 and subsequent: 036
  • Option taxation at destination distance sales to other countries of the European Union for 2023 and 2024: 036
  • Waiver of common deduction regime for differentiated sectors for 2023: no model
  • Communication of registration in the special regime of the group of entities: 039
  • Option or waiver by the advanced modality of the special regime of the group of entities: 039
  • Annual notice on the special regime for the group of entities: 039
  • Option for the special regime of the cash criterion for 2023: 036/037
  • Waiver of the special regime of the cash criterion for 2023, 2024 and 2025: 036/037