Fiscal Calendar January 2022

Until Thursday, January 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.

• • • December 2021. Large companies: 111, 115, 117, 123, 124, 126, 128, 216, 230
    • Fourth quarter 2021: 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

• TAX ON INSURANCE PREMIUMS
  • • December 2021: 430
    • 2021 Annual Roundup: 480

• EXCISE DUTIES ON MANUFACTURING
  • • October 2021. Large companies: 561, 562, 563
    • December 2021: 548, 566, 581
    • Fourth quarter 2021: 521, 522, 547
    • Fourth quarter 2021. Activities V1, F1, 553 (establishments approved for the keeping of accounts on paper)
    • Fourth quarter 2021. Return requests: 506, 507, 508, 524, 572
    • Declaration of operations by registered recipients, tax representatives and authorized recipients: 510

• EXCISE DUTY ON ELECTRICITY
  • December 2021. Large companies: 560
  • Fourth quarter 2021. Except large companies: 560

• ENVIRONMENTAL TAXES
  • • Year 2021. Self-assessment: 584
    • Year 2021. Annual self-assessment: 585
    • Third quarter 2021. Self-assessment: 587

• EXCISE DUTY ON COAL
  • • Fourth quarter 2021: 595
    • Year 2021. Annual declaration of operations: 596

 

Until Tuesday, January 31, 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.

• • • 2021 Annual Roundup: 180, 188, 190, 193, 193-S, 194, 196, 270

Fractional payments Rent – Fourth quarter 2021:

• • • Direct estimate: 130
    • Objective estimate: 131

• VAT
  • • December 2021. Self-assessment: 303
    • December 2021. Entity group, individual model: 322
    • December 2021. Summary declaration of intra-Community transactions: 349
    • December 2021. Entity group, model added: 353
    • December 2021. Single window – Import arrangements: 369
    • December 2021 (or year 2021). Operations assimilated to imports: 380
    • Fourth quarter 2021. Self-assessment: 303
    • Fourth quarter 2021. Non-periodic declaration-settlement: 309
    • Fourth quarter 2021. Summary declaration of intra-Community transactions: 349
    • Fourth quarter 2021: Single window – External and Union regimes: 369
    • Fourth quarter 2021. Operations assimilated to imports: 380
    • 2021 Annual Roundup: 390
    • Request for refund of the equivalence surcharge and occasional taxable persons: 308
    • Regularization of the taxation ratios of the settlement periods prior to the beginning of the usual performance of supplies of goods or services: 318
    • Reimbursement of compensation under the special scheme for agriculture, livestock and fisheries: 341
    • Option or revocation of the application of the special pro rata for 2022 and following, if the activity began in the last quarter of 2021: 036/037
    • Application for application of the provisional deduction rate other than that fixed as definitive in the previous year: no model

• QUARTERLY INFORMATIVE DECLARATION OF THE ASSIGNMENT OF USE OF HOUSING FOR TOURIST PURPOSES
  • • Fourth quarter 2021: 179

• INFORMATIVE DECLARATION UPDATING CERTAIN MARKETABLE CROSS-BORDER ARRANGEMENTS
  • • Fourth quarter 2021: 235

• TAX ON CERTAIN DIGITAL SERVICES
  • • Fourth quarter 2021: 490

• INFORMATIVE DECLARATION OF INDIVIDUAL CERTIFICATIONS ISSUED TO PARTNERS OR PARTICIPANTS OF NEWLY OR RECENTLY CREATED ENTITIES
  • • 2021 Annual Roundup: 165

• ANNUAL INFORMATIVE DECLARATION OF IMPOSITIONS, DISPOSITIONS OF FUNDS AND COLLECTIONS OF ANY DOCUMENT
  • • Year 2021: 171

• INFORMATIVE DECLARATION OF LOANS AND CREDITS AND OTHER FINANCIAL OPERATIONS RELATED TO REAL ESTATE
  • • Annual declaration 2021: 181

• DONATIONS, DONATIONS AND CONTRIBUTIONS RECEIVED AND DISPOSITIONS MADE
  • • Annual declaration 2021: 182

• INFORMATIVE DECLARATION OF ENTITIES IN THE REGIME OF ATTRIBUTION OF INCOMES
  • • Year 2021: 184

• INFORMATIVE DECLARATION OF ACQUISITIONS AND DISPOSALS OF SHARES AND PARTICIPATIONS IN COLLECTIVE INVESTMENT UNDERTAKINGS
  • • Annual declaration 2021: 187

• OPERATIONS WITH FINANCIAL ASSETS
  • • Annual Declaration of Operations with Treasury Bills 2021: 192
    • Annual declaration of operations with financial assets 2021: 198

• INFORMATIVE DECLARATION FOR EXPENSES IN NURSERIES OR AUTHORIZED EARLY CHILDHOOD EDUCATION CENTERS
  • • Annual declaration 2021: 233

• PLANS, PENSION FUNDS, ALTERNATIVE SYSTEMS, SOCIAL SECURITY MUTUAL SOCIETIES, INSURED PENSION PLANS, INDIVIDUAL SYSTEMATIC SAVINGS PLANS, CORPORATE SOCIAL SECURITY PLANS AND DEPENDENCY INSURANCE
  • • Annual declaration 2021: 345

• FINANCIAL TRANSACTION TAX
  • • December 2021: 604