Fiscal Calendar October 2022

Until October 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.

• September 2022. Large companies: 111, 115, 117, 123, 124, 126, 128, 216, 230
  • Third quarter 2022: 111, 115, 117, 123, 124, 126, 128, 136, 210, 216

Fractional payments Rent

• Third quarter 2022:
  • Direct estimate: 130
  • Objective estimate: 131

Instalment Payments Companies and Permanent Establishments of Non-Residents

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

• VAT
  • September 2022. Summary declaration of intra-Community transactions: 349
  • September 2022. Operations assimilated to imports: 380
  • Third quarter 2022. Self-assessment: 303
  • Third quarter 2022. Non-periodic declaration-settlement: 309
  • Third quarter 2022. Summary declaration of intra-Community transactions: 349
  • Third quarter 2022. Operations assimilated to imports: 380
  • Request for refund of the equivalence surcharge and occasional taxable persons: 308
  • Reimbursement of compensation under the special scheme for agriculture, livestock and fisheries: 341

• TAX ON INSURANCE PREMIUMS
  • September 2022: 430

• EXCISE DUTIES ON MANUFACTURING
  • July 2022. Large companies: 561, 562, 563
  • September 2022: 548, 566, 581
  • Third quarter 2022: 521, 522, 547
  • Third quarter 2022. Activities V1, F1: 553 (establishments approved for the keeping of accounts on paper)
  • Third 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
  • September 2022. Large companies: 560
  • Third quarter 2022. Except large companies: 560

• ENVIRONMENTAL TAXES
  • Third quarter 2022. Payment in instalments: 585
  • Installment payment 2022: 589

• EXCISE DUTY ON COAL
  • Third quarter 2022: 595

• FINANCIAL TRANSACTION TAX
  • September 2022: 604

Until October 31, 2022

• VAT (Value Added Tax)
• September 2022. Self-assessment: 303
• September 2022. Entity group, individual model: 322
• September 2022. Entity group, model added: 353
• September 2022. Single window – Import arrangements: 369
• Third quarter 2022. Single window – External and Union regimes: 369

• QUARTERLY INFORMATIVE DECLARATION OF THE ASSIGNMENT OF USE OF HOUSING FOR TOURIST PURPOSES
  • Second and third quarters 2022: 179

• TAX IDENTIFICATION NUMBER
  • Third quarter 2022. Accounts and transactions whose holders have not provided the NIF to credit institutions: 195

• INFORMATIVE DECLARATION UPDATING CERTAIN MARKETABLE CROSS-BORDER ARRANGEMENTS
  • Third quarter 2022: 235

• TAX CURRENT ACCOUNT
  • Application for inclusion for the year 2023: CCT (Tax Current Account)

The waiver must be formulated in the form of “Request for inclusion / communication of waiver of the current account system in tax matters”

• TAX ON CERTAIN DIGITAL SERVICES
  • Third quarter 2022: 490