If you are self-employed or have an SME, you should know that
the fiscal calendar of 2019
 brings news regarding the deadlines and models that were traditionally presented.

However, in general, the general filing dates do not change, in general.

Do you want to have at hand all the important appointments with Hacienda to avoid surprises? In today’s post we put them all together indicating what taxes need to be filed each month during 2019.

Taxpayer calendar for 2019

January

Until January 21

  • Income and Corporation Tax.
    • December 2018: Large companies (models 111, 115, 117, 123, 124, 126, 128, 230)
    • Fourth quarter 2018 (models 111, 115, 117, 123, 124, 126, 128, 136).
  • VAT
    • Communication of incorporations in the month of December, special regime of the group of entities (form 039).
    • Fourth quarter 2018: Electronic services (form 368).
  • Tax on Insurance Premiums
    • December 2018 (model 430)
    • Annual Summary 2018 (Model 480)
  • Special Manufacturing Taxes.
  • Special Tax on Electricity.
  • Environmental Taxes.
  • Special Tax on Coal.

Until January 30

  • Income: Form 130 and 131.
  • VAT: Self-assessment (form 303), Annual summary 2018 (form 390) and Form 349

Until January 31

  • Income and Companies: Annual Summary 2018 (forms 180 and 190).
  • VAT
  • Informative statement of individual certifications issued to the partners or participants of Entities of new or recent creation.
  • Annual informative statement of taxes, dispositions of funds and of the collections of any document.
  • Informative declaration of loans and credits and other financial operations related to real estate.
  • Donations, donations and contributions received and arrangements made.
  • Informative declaration of entities in the regime of attribution of incomes.
  • Informative statement of acquisitions and disposals of shares and participations in collective investment institutions.
  • Operations with financial assets.
  • Plans, pension funds, alternative systems, social security mutual societies, insured pension plans, individual systematic savings plans, corporate social security plans and dependency insurance.

February

Until February 15

  • Informative declaration for expenses in authorized nurseries or early childhood education centers.

Until February 20

  • Income and Companies: January 2019. Large companies (models 111, 115, 117, 123, 124, 126, 128, 230).
  • Tax identification number.
  • VAT
  • Subsidies, compensation or aid for agricultural, livestock or forestry activities.
  • Tax on insurance premiums.
  • Special manufacturing taxes.
  • Excise duty on electricity.
  • Environmental tax.

Until February 28

  • VAT
  • Corporation Tax
  • Annual declaration of electricity consumption.
  • Annual informative statement of operations carried out by entrepreneurs or professionals attached to the collection management system through credit or debit cards.
  • Annual informative statement of long-term savings plans.
  • Annual declaration of operations with third parties (form 347).

March

Until March 20

  • Income and Companies
    • February 2019. Large companies: 111, 115, 117, 123, 124, 126, 128, 216, 230.
  • VAT
    • February 2019. Summary declaration of intra-Community transactions: 349.
    • February 2019. Operations assimilated to imports: 380.
  • Tax on Insurance Premiums.
    • February 2019: 430.
  • Special Manufacturing Taxes.
  • Special Tax on Electricity.

April

Until April 1

  • VAT:
    • Self-assessment February 2019 (model 303).
    • February 2019. Entity group – individual model (322)
    • February 2019. Entity group – aggregate model (353)
  • Environmental taxes of the year 2018. Model 586
  • Informative declaration of securities, insurance and income for the year 2018 (form 189).
  • Informative statement on clients receiving profits distributed by Spanish collective investment institutions, as well as those on behalf of which the marketing entity has made refunds or transfers of shares or participations for the year 2018 (form 294).
  • Informative statement on clients with an investment position in Spanish collective investment institutions, referred to on December 31 of the year, in the cases of border marketing of shares or participations in Spanish collective investment institutions of the year 2018 (form 295).
  • Tax on Hydrocarbons:
    • of the year 2018. Annual list of recipients of products of the second tariff (form 512).
    • of the year 2018. Annual list of kilometers made.
  • Informative declaration on assets and rights abroad of the year 2018 (form 720).

From April 2 to July 1

  • Income and Wealth Tax Return:
    • Online presentation of the 2018 income and wealth tax returns 2018.
    • Presentation by phone of the 2018 Income Tax return.

Until April 22

  • Income and Companies:
    • Withholdings for the first quarter of 2019 (models 111 and 115)
    • Income fractional payments: First quarter 2019 (direct estimate: model 130, and objective estimate: model 131).
    • Payments in instalments of companies and permanent establishments of non-residents. Current year (general regime model 202, and fiscal consolidation regime model 222).
  • VAT:
    • First quarter 2019: Self-assessment (form 303).
  • Tax on Insurance Premiums.
  • Special Manufacturing Taxes.
  • Special Tax on Electricity.
  • Environmental Taxes.
  • Special Tax on Coal.

Until April 30

  • VAT
    • March 2019. Self-assessment (form 303).
    • March 2019. Entity group, individual model (model 322).
    • March 2019. Entity group, aggregate model (model 353).
      • Tax Identification Number
      • Quarterly informative declaration of the transfer of use of housing for tourist purposes.

May

From May 14 to July 1

  • Draft and presentation of the 2018 Income Tax in collaborating entities, Autonomous Communities and offices of the Tax Agency (models D-100 and D-714). With result to enter with direct debit in account until June 27.

Until May 20

  • Income and Companies.
    • April 2019. Large companies (models 111, 115, 117, 123, 124, 126, 128, 230).
  • VAT
  • Tax on Insurance Premiums.
  • Special Manufacturing Taxes.
  • Special Tax on Electricity.
  • Environmental Tax.

Until May 30

  • VAT
    • April 2019. Self-assessment (form 303).
    • April 2019. Entity group, individual model (model 322).
    • April 2019. Entity group, aggregate model (model 353).

Until May 31

  • Annual statement of financial accounts in the field of mutual assistance (Form 289).
  • Annual statement of financial accounts of certain U.S. persons (form 290).

June

Until June 20

  • Income and partnerships
    • May 2019. Large companies (models 111, 115, 117, 123, 124, 126, 128 and 230).
  • VAT
  • Tax on Insurance Premiums.
  • Special Manufacturing Taxes.
  • Excise duty on electricity.
  • Environmental Taxes.

Until June 26

  • Income and Wealth:
    • Annual income and wealth statement 2018 with result to be paid with direct debit in account: D-100, D-714.

July

Until July 1

  • Annual Income and Wealth Tax Return 2018 (forms D-100 and D-714) with result to be returned, waiver of refund, negative and to enter with direct debit of the first term.
  • VAT:
    • May 2019: Self-assessment (form 303).
    • May 2019: Entity group, individual model (model 322).
    • May 2019: Entity group, aggregate model (model 353).
  • Annual informative declaration of aid received within the framework of ref of the Canary Islands and other State aid by taxpayers of personal income tax or income tax for non-residents without a permanent establishment (form 282).

Until July 22

  • Income and partnerships: Second quarter 2019 (models 111, 115, 117, 123, 124, 126, 128 and 136).
    • Income instalment payments: Second quarter 2019:
      • Direct estimation (model 130).
      • Objective estimation (model 131).
  • VAT: Self-assessment second quarter (form 303) and recapitulative declaration of intra-community transactions –second quarter 2019- (form 349).
  • Tax on Insurance Premiums.
  • Special Manufacturing Taxes.
  • Special Tax on Electricity.
  • Environmental Tax.
  • Special Tax on Coal.

Until July 25

  • Corporation Tax and Non-Resident Income Tax (forms 200, 206, 220 and 221).

Until July 30

  • VAT
    • June 2019: Self-assessment (form 303).
    • June 2019: Group of entities. individua model (model 322).
    • June 2019: Entity group, model added (model 353).

Until July 31

  • Tax identification number. Second quarter 2019 (model 195).
  • Tax on Deposits in Credit Institutions.
    • Self-assessment 2018 (form 411).
    • Payment on account. Self-assessment 2019 (form 410).

August

Until August 20

  • Income and Companies: July 2019. Large companies (models 111, 115, 117, 123, 124, 126, 128, 230).
  • VAT
  • Special Manufacturing Taxes.
  • Special Tax on Electricity.

Until August 30

  • VAT
    • July 2019. Self-assessment (form 303).
    • July 2019. Entity group, individual model (model 322).
    • July 2019. Entity group, aggregate model (model 353).

September

Until September 20

  • Income and Companies. August 2019. Large companies (models 111, 115, 117, 123, 124, 126, 128, 230).
  • VAT
  • Tax on Insurance Premiums.
  • Special Manufacturing Taxes.
  • Special Tax on Electricity.
  • Environmental Tax

Until September 30

  • VAT
    • August 2019. Self-assessment (form 303).
    • August 2019. Entity group, individual model (model 322).
    • August 2019. Entity group, aggregate model (model 353).

October

Until October 21

  • Income and Companies.
    • September 2019. Large companies (models 111, 115, 117, 123, 124, 126, 128, 230)
    • Third quarter 2019 (models 111, 115, 117, 123, 124, 126, 128, 136).
    • Income split payment: Third quarter 2019 (direct estimate 130 and objective estimate 131).
    • Payments in instalments of companies and permanent establishments of non-residents: current financial year (general scheme 202 and tax consolidation scheme 222).
  • VAT
    • Third quarter 2019: Self-assessment (form 303).
  • Tax on Insurance Premiums.
  • Special Manufacturing Taxes.
  • Special Tax on Electricity.
  • Environmental Tax.
  • Special Tax on Coal.

Until October 30

  • VAT
    • September 2019. Self-assessment (form 303).
    • September 2019. Entity group, individual model (model 322).
    • September 2019. Entity group, aggregate model (model 353).

Until October 31

  • Tax identification number.
  • Quarterly informative declaration of the transfer of use of housing for tourist purposes.
  • Tax current account.

November

Until November 5

  • Income: Income of the second term of the 2018 annual return, if the payment was split (form 102).

Until November 20

  • Income and Companies: October 2019. Large companies (models 111, 115, 117, 123, 124, 126, 128, 230).
  • VAT
  • Tax on Insurance Premiums.
  • Special Manufacturing Taxes.
  • Special Tax on Electricity.
  • Environmental Tax.

December

Until December 2

  • VAT
  • Environmental Taxes.
  • Informative declaration of related operations and of operations and situations related to countries or territories classified as tax havens.

Until December 20

  • Income and Companies: November 2019.
    • Large companies (models 111, 115, 117, 123, 124, 126, 128, 230).
    • Payments in instalments of companies and permanent establishments of non-residents: current financial year (general scheme 202 and tax consolidation scheme 222).
  • VAT
  • Tax on Insurance Premiums.
  • Special Manufacturing Taxes.
  • Special Tax on Electricity.
  • Environmental Tax.
  • Special Tax on Electricity: November 2018. Large companies (model 560).
  • Environmental Tax.

Until December 30

  • VAT
    • November 2019. Self-assessment (form 303).
    • November 2019. Entity group, individual model (model 322).
    • November 2019. Entity group, aggregate model (model 353).

Until December 31

  • Income: Waiver or revocation simplified direct estimate and objective estimate for 2019 and subsequent (models 036/037).
  • VAT
    • Waiver or revocation of simplified regimes and agriculture, livestock and fisheries for 2020 and beyond: 036/037
    • Option or revocation by determining the tax base by means of the overall profit margin in the special regime for used goods, works of art, antiques and collectors’ items for 2020 and subsequent: 036
    • Tax option in destination distance sales to other countries of the European Union for 2020 and 2021: 036
    • Waiver of the common deduction scheme for differentiated sectors for 2020: 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 2020: 036/037
    • Waiver of the special regime of the cash criterion for 2020, 2021 and 2022: 036/037

Calendario del contribuyente 2018

News in the fiscal calendar for SMEs and the self-employed in 2019

Model 171

There are a number of model declarations which will also be submitted in January. They are the 171, by means of which the whole year is declared in terms of impositions, dispositions of funds and collections of any document.

It is used by banks to inform the Treasury of the operations carried out in current accounts worth 3,000 euros or more.

Model 345

The 345 model also happens to be delivered in January. Throughthis, the Treasury is informed about plans, pension funds, social security mutual societies, individual savings plans, insured provident plans or dependency insurance, among others.

Model 184

And finally, form 184 will be presented in January, through which entities in the income allocation regime inform the Treasury of their accounts.

Model 347

But the novelty that, surely, most affects you as a freelancer or SME is that the 347 model also happens to be presented in January

(until now it was delivered in February).

This is the informative declaration of operations with third parties that have exceeded 3,005.06 euros during the calendar year.

To present it correctly, a continuous exchange of information with suppliers and customers is necessary.

Therefore, as the deadline is reduced, it will be more difficult for you to make this statement well. In addition, it can only be submitted through the Tax Agency’s aid programme.

conclusion

It is necessary to know all the novelties posed by the fiscal calendar for SMEs and self-employed so as not to delay when making their presentation.

You must not forget that a delay in your declarations, entails an economic sanction by the Treasury. Remember also, that the models have to be presented even if their result is negative and, even, if the figure they present is zero.

At AYCE Laborytax, our expert advisors can advise you when submitting this type of documentation. If you need help, contact us.

If you want more information about the fiscal calendar 2019, you can find it here.