Fiscal Calendar April 2022

From April 6 to June 30, 2022

• INCOME AND EQUITY
  • Online presentation of the 2021 Income and 2021 Wealth Declarations

With result to enter with direct debit in account, until June 27

Until Wednesday, April 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.
    • March 2022. Large companies: 111, 115, 117, 123, 124, 126, 128, 216, 230
    • First quarter 2022: 111, 115, 117, 123, 124, 126, 128, 136, 210, 216
  • Fractional payments Rent
    • First quarter 2022:
      • Direct estimate: 130
      • Objective estimate: 131
    • Instalment payments of companies and permanent establishments of non-residents
      • Exercise in progress:
        • General regime: 202
        • Fiscal consolidation regime (tax groups): 222

• VAT
  • March 2022. Summary declaration of intra-Community transactions: 349
  • March 2022. Operations assimilated to imports: 380
  • First quarter 2022. Self-assessment: 303
  • First quarter 2022. Non-periodic declaration-settlement: 309
  • First quarter 2022. Summary declaration of intra-Community transactions: 349
  • First quarter 2022. Operations assimilated to imports: 380
  • Request for refund of the Equivalence Surcharge and occasional taxpayers: 308
  • Reimbursement of compensation under the special scheme for agriculture, livestock and fisheries: 341

• TAX ON INSURANCE PREMIUMS
  • March 2021: 430

• EXCISE DUTIES ON MANUFACTURING
  • January Large companies: 561, 562, 563
  • March 2022: 548, 566, 581
  • First quarter 2022: 521, 522, 547
  • First quarter 2022 Activities V1, F1 553 (establishments authorized for the keeping of accounts on paper)
  • First quarter 2022. Return requests: 506, 507, 508, 524, 572
  • Declaration of operations by registered recipients, tax representatives and authorized recipients: 510

• EXCISE DUTY ON ELECTRICITY
  • March 2022. Large companies: 560
  • First quarter 2022. Except large companies: 560
  • Year 2021. Annual self-assessment: 560

• ENVIRONMENTAL TAXES
  • First quarter Instalment payment: 585
  • Year 2021. Annual self-assessment: 589

• EXCISE DUTY ON COAL
  • First quarter 2022: 595

• FINANCIAL TRANSACTION TAX
  • March 2022: 604