{"id":793,"date":"2025-09-22T07:35:53","date_gmt":"2025-09-22T05:35:53","guid":{"rendered":"http:\/\/ilcommercialista.es\/?page_id=793"},"modified":"2026-09-23T08:20:50","modified_gmt":"2026-09-23T06:20:50","slug":"calendar","status":"publish","type":"page","link":"http:\/\/ilcommercialista.es\/en\/calendario\/","title":{"rendered":"Calendar"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"793\" class=\"elementor elementor-793\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a495624 e-flex e-con-boxed e-con e-parent\" data-id=\"a495624\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-ddbac3a e-con-full e-flex e-con e-child\" data-id=\"ddbac3a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-72b4263 elementor-widget elementor-widget-n-accordion\" data-id=\"72b4263\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;expanded&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys.\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1200\" class=\"e-n-accordion-item\" open>\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"true\" aria-controls=\"e-n-accordion-item-1200\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> January  <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-angle-down\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-angle-up\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1200\" class=\"elementor-element elementor-element-1014378 e-con-full e-flex e-con e-child\" data-id=\"1014378\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1200\" class=\"elementor-element elementor-element-b44c649 e-flex e-con-boxed e-con e-child\" data-id=\"b44c649\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f6745fc elementor-widget elementor-widget-n-accordion\" data-id=\"f6745fc\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;expanded&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys.\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2580\" class=\"e-n-accordion-item\" open>\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"true\" aria-controls=\"e-n-accordion-item-2580\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Through Jan. 13 <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-angle-down\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-angle-up\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region region\" aria-labelledby=\"e-n-accordion-item-1200 e-n-accordion-item-2580\" class=\"elementor-element elementor-element-8892209 e-con-full e-flex e-con e-child\" data-id=\"8892209\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region region\" aria-labelledby=\"e-n-accordion-item-1200 e-n-accordion-item-2580\" class=\"elementor-element elementor-element-008164f e-flex e-con-boxed e-con e-child\" data-id=\"008164f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1750a9f elementor-widget elementor-widget-text-editor\" data-id=\"1750a9f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong data-start=\"362\" data-end=\"419\">INTRASTAT - Statistics of Intra-Community Trade.<\/strong><br data-start=\"419\" data-end=\"422\" \/>- December 2024 - Obligation to provide statistical information.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2581\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2581\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Through Jan. 20 <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-angle-down\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-angle-up\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region region\" aria-labelledby=\"e-n-accordion-item-1200 e-n-accordion-item-2581\" class=\"elementor-element elementor-element-d8bd68a e-con-full e-flex e-con e-child\" data-id=\"d8bd68a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region region\" aria-labelledby=\"e-n-accordion-item-1200 e-n-accordion-item-2581\" class=\"elementor-element elementor-element-95b69ad e-flex e-con-boxed e-con e-child\" data-id=\"95b69ad\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5b44552 elementor-widget elementor-widget-text-editor\" data-id=\"5b44552\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"525\" data-end=\"602\"><strong data-start=\"525\" data-end=\"544\">IRPEF and Society<\/strong><br data-start=\"544\" data-end=\"547\" \/>Withholdings and payments on account related to:<\/p><ul data-start=\"603\" data-end=\"914\"><li data-start=\"603\" data-end=\"679\"><p data-start=\"605\" data-end=\"679\">Income from employment, economic activities, bonuses and capital gains on assets<\/p><\/li><li data-start=\"680\" data-end=\"761\"><p data-start=\"682\" data-end=\"761\">Earnings from shares and holdings in Collective Investment Institutions<\/p><\/li><li data-start=\"762\" data-end=\"813\"><p data-start=\"764\" data-end=\"813\">Income from urban leases, movable capital<\/p><\/li><li data-start=\"814\" data-end=\"856\"><p data-start=\"816\" data-end=\"856\">Accounts with authorized parties and balances<\/p><\/li><li data-start=\"857\" data-end=\"914\"><p data-start=\"859\" data-end=\"914\">Income of non-residents without a permanent establishment<\/p><\/li><\/ul><p data-start=\"916\" data-end=\"944\"><strong data-start=\"916\" data-end=\"942\">Models to be presented:<\/strong><\/p><ul data-start=\"945\" data-end=\"1096\"><li data-start=\"945\" data-end=\"1024\"><p data-start=\"947\" data-end=\"1024\">December 2024 - Large companies: 111, 115, 117, 123, 124, 126, 128, 216, 230<\/p><\/li><li data-start=\"1025\" data-end=\"1096\"><p data-start=\"1027\" data-end=\"1096\">4th quarter 2024: 111, 115, 117, 123, 124, 126, 128, 136, 210, 216<\/p><\/li><\/ul><p data-start=\"1098\" data-end=\"1143\"><strong data-start=\"1098\" data-end=\"1141\">VAT (VAT - Value Added Tax)<\/strong><\/p><ul data-start=\"1144\" data-end=\"1356\"><li data-start=\"1144\" data-end=\"1237\"><p data-start=\"1146\" data-end=\"1237\">Notice of accession (December) to the special regime for enterprise groups: form 039<\/p><\/li><li data-start=\"1238\" data-end=\"1356\"><p data-start=\"1240\" data-end=\"1356\">Refund application for taxable persons under simplified regime (goods\/personal transport by road): form 308<\/p><\/li><\/ul><p data-start=\"1358\" data-end=\"1391\"><strong data-start=\"1358\" data-end=\"1389\">Insurance Tax<\/strong><\/p><ul data-start=\"1392\" data-end=\"1422\"><li data-start=\"1392\" data-end=\"1422\"><p data-start=\"1394\" data-end=\"1422\">December 2024: model 430<\/p><\/li><\/ul><p data-start=\"1424\" data-end=\"1456\"><strong data-start=\"1424\" data-end=\"1454\">Excise Duty on Manufacturing<\/strong><\/p><ul data-start=\"1457\" data-end=\"1780\"><li data-start=\"1457\" data-end=\"1510\"><p data-start=\"1459\" data-end=\"1510\">October 2024 (large companies): mod. 561, 562, 563<\/p><\/li><li data-start=\"1511\" data-end=\"1548\"><p data-start=\"1513\" data-end=\"1548\">December 2024: mod. 548, 566, 581<\/p><\/li><li data-start=\"1549\" data-end=\"1590\"><p data-start=\"1551\" data-end=\"1590\">4th quarter 2024: mod. 521, 522, 547<\/p><\/li><li data-start=\"1591\" data-end=\"1635\"><p data-start=\"1593\" data-end=\"1635\">4th quarter - Activity V1, F1: mod. 553<\/p><\/li><li data-start=\"1636\" data-end=\"1703\"><p data-start=\"1638\" data-end=\"1703\">4th quarter - Refund request: mod. 506, 507, 508, 524, 572<\/p><\/li><li data-start=\"1704\" data-end=\"1780\"><p data-start=\"1706\" data-end=\"1780\">Transactions with registered recipients and tax representatives: form 510<\/p><\/li><\/ul><p data-start=\"1782\" data-end=\"1827\"><strong data-start=\"1782\" data-end=\"1825\">Special Electricity Tax<\/strong><\/p><ul data-start=\"1828\" data-end=\"1929\"><li data-start=\"1828\" data-end=\"1872\"><p data-start=\"1830\" data-end=\"1872\">December 2024 - Large companies: mod 560.<\/p><\/li><li data-start=\"1873\" data-end=\"1929\"><p data-start=\"1875\" data-end=\"1929\">4th quarter 2024 - Excluding large companies: mod 560.<\/p><\/li><\/ul><p data-start=\"1931\" data-end=\"1953\"><strong data-start=\"1931\" data-end=\"1951\">Environmental Fees<\/strong><\/p><ul data-start=\"1954\" data-end=\"2406\"><li data-start=\"1954\" data-end=\"2039\"><p data-start=\"1956\" data-end=\"2039\">December 2024 - Tax on non-reusable plastic packaging: mod. 592<\/p><\/li><li data-start=\"2040\" data-end=\"2115\"><p data-start=\"2042\" data-end=\"2115\">4th quarter 2024 - Fluorinated gas tax: form 587 (A23 refund)<\/p><\/li><li data-start=\"2116\" data-end=\"2215\"><p data-start=\"2118\" data-end=\"2215\">4th quarter - Tax on non-reusable plastic packaging: form 592 (A22 refund)<\/p><\/li><li data-start=\"2216\" data-end=\"2322\"><p data-start=\"2218\" data-end=\"2322\">Year 2024 - Tax on the production of spent nuclear fuel and radioactive waste: mod. 584<\/p><\/li><li data-start=\"2323\" data-end=\"2406\"><p data-start=\"2325\" data-end=\"2406\">Year 2024 - Tax on centralized storage of radioactive waste: mod. 585<\/p><\/li><\/ul><p data-start=\"2408\" data-end=\"2433\"><strong data-start=\"2408\" data-end=\"2431\">Coal Tax<\/strong><\/p><ul data-start=\"2434\" data-end=\"2524\"><li data-start=\"2434\" data-end=\"2465\"><p data-start=\"2436\" data-end=\"2465\">4th quarter 2024: mod 595<\/p><\/li><li data-start=\"2466\" data-end=\"2524\"><p data-start=\"2468\" data-end=\"2524\">Year 2024 - Annual declaration of operations: form 596<\/p><\/li><\/ul><p data-start=\"2526\" data-end=\"2569\"><strong data-start=\"2526\" data-end=\"2567\">Financial Transaction Tax<\/strong><\/p><ul data-start=\"2570\" data-end=\"2597\"><li data-start=\"2570\" data-end=\"2597\"><p data-start=\"2572\" data-end=\"2597\">December 2024: mod 604<\/p><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2582\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2582\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Through Jan. 30 <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-angle-down\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-angle-up\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region region\" aria-labelledby=\"e-n-accordion-item-1200 e-n-accordion-item-2582\" class=\"elementor-element elementor-element-c1505c3 e-con-full e-flex e-con e-child\" data-id=\"c1505c3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region region\" aria-labelledby=\"e-n-accordion-item-1200 e-n-accordion-item-2582\" class=\"elementor-element elementor-element-ff29419 e-flex e-con-boxed e-con e-child\" data-id=\"ff29419\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ca4ec8a elementor-widget elementor-widget-text-editor\" data-id=\"ca4ec8a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"2631\" data-end=\"2686\"><strong data-start=\"2631\" data-end=\"2663\">Split payments - IRPEF<\/strong><br data-start=\"2663\" data-end=\"2666\" \/>4th quarter 2024:<\/p><ul data-start=\"2687\" data-end=\"2751\"><li data-start=\"2687\" data-end=\"2720\"><p data-start=\"2689\" data-end=\"2720\">Simplified scheme: mod 130<\/p><\/li><li data-start=\"2721\" data-end=\"2751\"><p data-start=\"2723\" data-end=\"2751\">Target regime: mod. 131<\/p><\/li><\/ul><p data-start=\"2753\" data-end=\"2762\"><strong data-start=\"2753\" data-end=\"2760\">VAT<\/strong><\/p><ul data-start=\"2763\" data-end=\"3613\"><li data-start=\"2763\" data-end=\"2809\"><p data-start=\"2765\" data-end=\"2809\">December 2024 - Self-assessment: mod 303.<\/p><\/li><li data-start=\"2810\" data-end=\"2877\"><p data-start=\"2812\" data-end=\"2877\">December 2024 - Business group, individual model: mod. 322<\/p><\/li><li data-start=\"2878\" data-end=\"2935\"><p data-start=\"2880\" data-end=\"2935\">December 2024 - Intracommunity transactions: form 349.<\/p><\/li><li data-start=\"2936\" data-end=\"3001\"><p data-start=\"2938\" data-end=\"3001\">December 2024 - Business group, aggregate model: mod. 353<\/p><\/li><li data-start=\"3002\" data-end=\"3080\"><p data-start=\"3004\" data-end=\"3080\">December 2024 or year 2024 - Transactions treated as imports: form 380.<\/p><\/li><li data-start=\"3081\" data-end=\"3126\"><p data-start=\"3083\" data-end=\"3126\">4th quarter - Self-assessment: mod. 303<\/p><\/li><li data-start=\"3127\" data-end=\"3183\"><p data-start=\"3129\" data-end=\"3183\">4th quarter - Non-periodic declaration: mod. 309<\/p><\/li><li data-start=\"3184\" data-end=\"3240\"><p data-start=\"3186\" data-end=\"3240\">4th quarter - Intra-Community transactions: mod 349.<\/p><\/li><li data-start=\"3241\" data-end=\"3306\"><p data-start=\"3243\" data-end=\"3306\">4th quarter - Transactions treated as imports: form 380.<\/p><\/li><li data-start=\"3307\" data-end=\"3338\"><p data-start=\"3309\" data-end=\"3338\">Annual summary: mod. 390<\/p><\/li><li data-start=\"3339\" data-end=\"3402\"><p data-start=\"3341\" data-end=\"3402\">VAT refund to tourists (recargo de equivalencia): mod. 308<\/p><\/li><li data-start=\"3403\" data-end=\"3484\"><p data-start=\"3405\" data-end=\"3484\">Adjustment of proportions of VAT deductibility previous periods: mod. 318<\/p><\/li><li data-start=\"3485\" data-end=\"3550\"><p data-start=\"3487\" data-end=\"3550\">Compensation reimbursement in the agriculture\/fisheries scheme: form 341<\/p><\/li><li data-start=\"3551\" data-end=\"3613\"><p data-start=\"3553\" data-end=\"3613\">Special prorrata option\/revocation for 2025: mod. 036\/037<\/p><\/li><\/ul><p data-start=\"3615\" data-end=\"3637\"><strong data-start=\"3615\" data-end=\"3635\">Environmental Fees<\/strong><\/p><ul data-start=\"3638\" data-end=\"3709\"><li data-start=\"3638\" data-end=\"3709\"><p data-start=\"3640\" data-end=\"3709\">4th quarter 2024 - Landfill and incineration tax: mod. 593<\/p><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2583\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2583\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Through Jan. 31 <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-angle-down\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-angle-up\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region region\" aria-labelledby=\"e-n-accordion-item-1200 e-n-accordion-item-2583\" class=\"elementor-element elementor-element-1e3cf20 e-con-full e-flex e-con e-child\" data-id=\"1e3cf20\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region region\" aria-labelledby=\"e-n-accordion-item-1200 e-n-accordion-item-2583\" class=\"elementor-element elementor-element-f936d77 e-flex e-con-boxed e-con e-child\" data-id=\"f936d77\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2c90f09 elementor-widget elementor-widget-text-editor\" data-id=\"2c90f09\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"3743\" data-end=\"3754\"><strong data-start=\"3743\" data-end=\"3752\">IRPEF<\/strong><\/p><ul data-start=\"3755\" data-end=\"3826\"><li data-start=\"3755\" data-end=\"3826\"><p data-start=\"3757\" data-end=\"3826\">Waiver\/withdrawal of target scheme 2025 and later: mod. 036\/037<\/p><\/li><\/ul><p data-start=\"3828\" data-end=\"3849\"><strong data-start=\"3828\" data-end=\"3847\">IRPEF and Society<\/strong><\/p><ul data-start=\"3850\" data-end=\"4029\"><li data-start=\"3850\" data-end=\"3955\"><p data-start=\"3852\" data-end=\"3955\">Withholdings and payments: labor, premiums, economic activities, capital gains, annuities, accounts, nonresidents<\/p><\/li><li data-start=\"3956\" data-end=\"4029\"><p data-start=\"3958\" data-end=\"4029\">Annual summary 2024: mod. 180, 188, 190, 193, 193-S, 194, 196, 270<\/p><\/li><\/ul><p data-start=\"4031\" data-end=\"4079\"><strong data-start=\"4031\" data-end=\"4077\">Non-residents without a permanent establishment<\/strong><\/p><ul data-start=\"4080\" data-end=\"4184\"><li data-start=\"4080\" data-end=\"4138\"><p data-start=\"4082\" data-end=\"4138\">Tax on real estate of nonresident entities 2024: form 213<\/p><\/li><li data-start=\"4139\" data-end=\"4184\"><p data-start=\"4141\" data-end=\"4184\">Annual withholding summary 2024: Form 296.<\/p><\/li><\/ul><p data-start=\"4186\" data-end=\"4212\"><strong data-start=\"4186\" data-end=\"4210\">Financial assets<\/strong><\/p><ul data-start=\"4213\" data-end=\"4310\"><li data-start=\"4213\" data-end=\"4260\"><p data-start=\"4215\" data-end=\"4260\">Transactions with Letters from the Treasury: mod 192<\/p><\/li><li data-start=\"4261\" data-end=\"4310\"><p data-start=\"4263\" data-end=\"4310\">Transactions with financial instruments: mod. 198<\/p><\/li><\/ul><p data-start=\"4312\" data-end=\"4321\"><strong data-start=\"4312\" data-end=\"4319\">VAT<\/strong><\/p><ul data-start=\"4322\" data-end=\"4623\"><li data-start=\"4322\" data-end=\"4405\"><p data-start=\"4324\" data-end=\"4405\">Waiver\/withdrawal of simplified\/agricultural schemes 2025 and later: mod. 036\/037<\/p><\/li><li data-start=\"4406\" data-end=\"4484\"><p data-start=\"4408\" data-end=\"4484\">Provisional rate request different from final rate: without model<\/p><\/li><li data-start=\"4485\" data-end=\"4552\"><p data-start=\"4487\" data-end=\"4552\">December 2024 - Single window - Import regime: mod. 369<\/p><\/li><li data-start=\"4553\" data-end=\"4623\"><p data-start=\"4555\" data-end=\"4623\">4th quarter 2024 - One-stop shop - EU\/Extra EU schemes: mod. 369<\/p><\/li><\/ul><p data-start=\"4625\" data-end=\"4644\"><strong data-start=\"4625\" data-end=\"4642\">Insurance<\/strong><\/p><ul data-start=\"4645\" data-end=\"4681\"><li data-start=\"4645\" data-end=\"4681\"><p data-start=\"4647\" data-end=\"4681\">Annual summary 2024: mod 480.<\/p><\/li><\/ul><p data-start=\"4683\" data-end=\"4705\"><strong data-start=\"4683\" data-end=\"4703\">Digital services<\/strong><\/p><ul data-start=\"4706\" data-end=\"4737\"><li data-start=\"4706\" data-end=\"4737\"><p data-start=\"4708\" data-end=\"4737\">4th quarter 2024: mod 490<\/p><\/li><\/ul><p data-start=\"4739\" data-end=\"4761\"><strong data-start=\"4739\" data-end=\"4759\">Environmental fees<\/strong><\/p><ul data-start=\"4762\" data-end=\"4854\"><li data-start=\"4762\" data-end=\"4854\"><p data-start=\"4764\" data-end=\"4854\">December 2024 and 4th quarter 2024 - Plastic packaging: accounting and record book<\/p><\/li><\/ul><p data-start=\"4856\" data-end=\"4895\"><strong data-start=\"4856\" data-end=\"4893\">Annual disclosure statements<\/strong><\/p><ul data-start=\"4896\" data-end=\"5548\"><li data-start=\"4896\" data-end=\"4949\"><p data-start=\"4898\" data-end=\"4949\">Individual new entity certifications: form 165<\/p><\/li><li data-start=\"4950\" data-end=\"5000\"><p data-start=\"4952\" data-end=\"5000\">Cash deposits and collections: form 171.<\/p><\/li><li data-start=\"5001\" data-end=\"5055\"><p data-start=\"5003\" data-end=\"5055\">Cryptocurrency balances and transactions: mod 172, 173<\/p><\/li><li data-start=\"5056\" data-end=\"5100\"><p data-start=\"5058\" data-end=\"5100\">Mortgages and real estate transactions: mod. 181<\/p><\/li><li data-start=\"5101\" data-end=\"5146\"><p data-start=\"5103\" data-end=\"5146\">Donations received and used: form 182<\/p><\/li><li data-start=\"5147\" data-end=\"5188\"><p data-start=\"5149\" data-end=\"5188\">Entities with imputed income: form 184<\/p><\/li><li data-start=\"5189\" data-end=\"5226\"><p data-start=\"5191\" data-end=\"5226\">Purchases\/sales in IIC: form 187.<\/p><\/li><li data-start=\"5227\" data-end=\"5261\"><p data-start=\"5229\" data-end=\"5261\">Daycare expenses: form 233<\/p><\/li><li data-start=\"5262\" data-end=\"5310\"><p data-start=\"5264\" data-end=\"5310\">Cross-border mechanisms (DAC6): mod. 235<\/p><\/li><li data-start=\"5311\" data-end=\"5353\"><p data-start=\"5313\" data-end=\"5353\">Online platform operators: mod 238<\/p><\/li><li data-start=\"5354\" data-end=\"5408\"><p data-start=\"5356\" data-end=\"5408\">Trade in Canary Island special zone (ZEC): mod 281<\/p><\/li><li data-start=\"5409\" data-end=\"5445\"><p data-start=\"5411\" data-end=\"5445\">Accounts of nonresidents: form 291<\/p><\/li><li data-start=\"5446\" data-end=\"5507\"><p data-start=\"5448\" data-end=\"5507\">Pension funds, insurance systems, savings: mod 345<\/p><\/li><li data-start=\"5508\" data-end=\"5548\"><p data-start=\"5510\" data-end=\"5548\">Cross-border payments: mod 379<\/p><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1201\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1201\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> February  <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-angle-down\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-angle-up\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1201\" class=\"elementor-element elementor-element-fde5e13 e-con-full e-flex e-con e-child\" data-id=\"fde5e13\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-577355c elementor-widget elementor-widget-n-accordion\" data-id=\"577355c\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;expanded&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys.\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-9160\" class=\"e-n-accordion-item\" open>\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"true\" aria-controls=\"e-n-accordion-item-9160\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Through Feb. 12 <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-angle-down\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-angle-up\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region region\" aria-labelledby=\"e-n-accordion-item-1201 e-n-accordion-item-9160\" class=\"elementor-element elementor-element-3fa5bb4 e-con-full e-flex e-con e-child\" data-id=\"3fa5bb4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region region\" aria-labelledby=\"e-n-accordion-item-1201 e-n-accordion-item-9160\" class=\"elementor-element elementor-element-2075869 e-flex e-con-boxed e-con e-child\" data-id=\"2075869\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-208cd07 elementor-widget elementor-widget-text-editor\" data-id=\"208cd07\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong data-start=\"141\" data-end=\"194\">INTRASTAT - Intra-Community Trade Statistics<\/strong><br data-start=\"194\" data-end=\"197\" \/>January 2025. Obligated to provide statistical information<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-9161\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-9161\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Through Feb. 20 <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-angle-down\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-angle-up\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region region\" aria-labelledby=\"e-n-accordion-item-1201 e-n-accordion-item-9161\" class=\"elementor-element elementor-element-13a9bf4 e-con-full e-flex e-con e-child\" data-id=\"13a9bf4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region region\" aria-labelledby=\"e-n-accordion-item-1201 e-n-accordion-item-9161\" class=\"elementor-element elementor-element-3538d4e e-flex e-con-boxed e-con e-child\" data-id=\"3538d4e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d3785be elementor-widget elementor-widget-text-editor\" data-id=\"d3785be\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"264\" data-end=\"706\"><strong data-start=\"290\" data-end=\"311\">Income and Society<\/strong><br data-start=\"311\" data-end=\"314\" \/>Withholding and withholding payments on income from employment, economic activities, premiums and certain capital gains and income imputations, profits from shares and holdings in Collective Investment Schemes, rental income from urban real estate, movable capital, authorized persons and balances in current accounts, and income of nonresidents obtained without a permanent establishment.<\/p><p data-start=\"708\" data-end=\"787\">January 2025. Big business: <strong data-start=\"738\" data-end=\"785\">111, 115, 117, 123, 124, 126, 128, 216, 230<\/strong><\/p><p data-start=\"789\" data-end=\"971\"><strong data-start=\"789\" data-end=\"826\">Fiscal Identification Number<\/strong><br data-start=\"826\" data-end=\"829\" \/>Fourth quarter 2024. Quarterly reporting of accounts and transactions whose holders did not provide NIF to credit institutions: <strong data-start=\"962\" data-end=\"969\">195<\/strong><\/p><p data-start=\"973\" data-end=\"1078\">Annual Statement 2024. Identification of check transactions of credit institutions: <strong data-start=\"1069\" data-end=\"1076\">199<\/strong><\/p><p data-start=\"1080\" data-end=\"1176\"><strong data-start=\"1080\" data-end=\"1087\">VAT<\/strong><br data-start=\"1087\" data-end=\"1090\" \/>January 2025. Summary declaration of intra-community transactions: <strong data-start=\"1167\" data-end=\"1174\">349<\/strong><\/p><p data-start=\"1178\" data-end=\"1390\">Application for refund by taxable persons in the simplified VAT regime who carry out passenger or freight transport activities by road, for the purchase of certain means of transport: <strong data-start=\"1381\" data-end=\"1388\">308<\/strong><\/p><p data-start=\"1392\" data-end=\"1514\"><strong data-start=\"1392\" data-end=\"1474\">Grants, compensation or aid for agricultural, livestock or forestry activities<\/strong><br data-start=\"1474\" data-end=\"1477\" \/>Annual statement 2024: <strong data-start=\"1505\" data-end=\"1512\">346<\/strong><\/p><p data-start=\"1516\" data-end=\"1582\"><strong data-start=\"1516\" data-end=\"1556\">Tax on Insurance Premiums<\/strong><br data-start=\"1556\" data-end=\"1559\" \/>January 2025: <strong data-start=\"1573\" data-end=\"1580\">430<\/strong><\/p><p data-start=\"1584\" data-end=\"1768\"><strong data-start=\"1584\" data-end=\"1614\">Excise Duty on Manufacturing<\/strong><br data-start=\"1614\" data-end=\"1617\" \/>November 2024. Major undertakings: <strong data-start=\"1648\" data-end=\"1665\">561, 562, 563<\/strong><br data-start=\"1665\" data-end=\"1668\" \/>January 2025: <strong data-start=\"1682\" data-end=\"1699\">548, 566, 581<\/strong><br data-start=\"1699\" data-end=\"1702\" \/>Fourth quarter 2024. Excluding large enterprises: <strong data-start=\"1749\" data-end=\"1766\">561, 562, 563<\/strong><\/p><p data-start=\"1770\" data-end=\"1872\">Declaration of transactions by registered recipients and tax representatives: <strong data-start=\"1863\" data-end=\"1870\">510<\/strong><\/p><p data-start=\"1874\" data-end=\"1943\"><strong data-start=\"1874\" data-end=\"1901\">Excise Tax on Electricity<\/strong><br data-start=\"1901\" data-end=\"1904\" \/>January 2025. Big business: <strong data-start=\"1934\" data-end=\"1941\">560<\/strong><\/p><p data-start=\"1945\" data-end=\"2077\"><strong data-start=\"1945\" data-end=\"1967\">Environmental Taxes<\/strong><br data-start=\"1967\" data-end=\"1970\" \/>January 2025. Special tax on non-reusable plastic packaging. Self-assessment: <strong data-start=\"2068\" data-end=\"2075\">592<\/strong><\/p><p data-start=\"2079\" data-end=\"2173\">Year 2024. Tax on the value of electricity production. Fourth advance payment: <strong data-start=\"2164\" data-end=\"2171\">583<\/strong><\/p><p data-start=\"2175\" data-end=\"2242\"><strong data-start=\"2175\" data-end=\"2216\">Financial Transaction Tax<\/strong><br data-start=\"2216\" data-end=\"2219\" \/>January 2025: <strong data-start=\"2233\" data-end=\"2240\">604<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-9162\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-9162\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Through Feb. 28 <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-angle-down\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-angle-up\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region region\" aria-labelledby=\"e-n-accordion-item-1201 e-n-accordion-item-9162\" class=\"elementor-element elementor-element-9816759 e-con-full e-flex e-con e-child\" data-id=\"9816759\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region region\" aria-labelledby=\"e-n-accordion-item-1201 e-n-accordion-item-9162\" class=\"elementor-element elementor-element-e674a26 e-flex e-con-boxed e-con e-child\" data-id=\"e674a26\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-72cbc41 elementor-widget elementor-widget-text-editor\" data-id=\"72cbc41\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"2249\" data-end=\"2581\"><strong data-start=\"2275\" data-end=\"2282\">VAT<\/strong><br data-start=\"2282\" data-end=\"2285\" \/>January 2025. Self-liquidation: <strong data-start=\"2317\" data-end=\"2324\">303<\/strong><br data-start=\"2324\" data-end=\"2327\" \/>January 2025. Group of entities, individual model: <strong data-start=\"2380\" data-end=\"2387\">322<\/strong><br data-start=\"2387\" data-end=\"2390\" \/>January 2025. Group of entities, aggregate model: <strong data-start=\"2441\" data-end=\"2448\">353<\/strong><br data-start=\"2448\" data-end=\"2451\" \/>January 2025. One-stop shop - Import regime: <strong data-start=\"2507\" data-end=\"2514\">369<\/strong><br data-start=\"2514\" data-end=\"2517\" \/>January 2025. Transactions treated as imports: <strong data-start=\"2572\" data-end=\"2579\">380<\/strong><\/p><p data-start=\"2583\" data-end=\"2808\"><strong data-start=\"2583\" data-end=\"2608\">Corporation Tax<\/strong><br data-start=\"2608\" data-end=\"2611\" \/>Entities whose fiscal year coincides with the calendar year: option\/withdrawal to calculate advance payments on the portion of the taxable base of the three-, nine-, or eleven-month period of each calendar year: <strong data-start=\"2799\" data-end=\"2806\">036<\/strong><\/p><p data-start=\"2810\" data-end=\"3102\">If the tax period does not coincide with the calendar year, the option\/revocation for this mode of advance payments is exercised in the first two months of each tax period or between the beginning of that period and the deadline for making the first advance payment, if that deadline is less than two months: <strong data-start=\"3093\" data-end=\"3100\">036<\/strong><\/p><p data-start=\"3104\" data-end=\"3259\"><strong data-start=\"3104\" data-end=\"3126\">Environmental Taxes<\/strong><br data-start=\"3126\" data-end=\"3129\" \/>January 2025. Special tax on non-reusable plastic packaging. Submission of accounts and stock book.<\/p><p data-start=\"3261\" data-end=\"3338\"><strong data-start=\"3261\" data-end=\"3315\">Annual declaration of electricity consumption<\/strong><br data-start=\"3315\" data-end=\"3318\" \/>Year 2024: <strong data-start=\"3329\" data-end=\"3336\">159<\/strong><\/p><p data-start=\"3340\" data-end=\"3443\"><strong data-start=\"3340\" data-end=\"3420\">Annual disclosure statement credit\/debit card transactions<\/strong><br data-start=\"3420\" data-end=\"3423\" \/>Year 2024: <strong data-start=\"3434\" data-end=\"3441\">170<\/strong><\/p><p data-start=\"3445\" data-end=\"3540\"><strong data-start=\"3445\" data-end=\"3517\">Annual disclosure statement long-term savings plans<\/strong><br data-start=\"3517\" data-end=\"3520\" \/>Year 2024: <strong data-start=\"3531\" data-end=\"3538\">280<\/strong><\/p><p data-start=\"3542\" data-end=\"3611\"><strong data-start=\"3542\" data-end=\"3588\">Annual declaration of transactions with third parties<\/strong><br data-start=\"3588\" data-end=\"3591\" \/>Year 2024: <strong data-start=\"3602\" data-end=\"3609\">347<\/strong><\/p><p data-start=\"3613\" data-end=\"3797\"><strong data-start=\"3613\" data-end=\"3774\">Self-assessment contribution audiovisual television service providers and video exchange platforms at the state level or above to an Autonomous Community<\/strong><br data-start=\"3774\" data-end=\"3777\" \/>Year 2024: <strong data-start=\"3788\" data-end=\"3795\">792<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1202\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1202\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> March  <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-angle-down\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-angle-up\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1202\" class=\"elementor-element elementor-element-9cafcee e-con-full e-flex e-con e-child\" data-id=\"9cafcee\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c9c1c65 elementor-widget elementor-widget-n-accordion\" data-id=\"c9c1c65\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;expanded&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys.\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2110\" class=\"e-n-accordion-item\" open>\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"true\" aria-controls=\"e-n-accordion-item-2110\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Through March 12 <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-angle-down\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-angle-up\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region region\" aria-labelledby=\"e-n-accordion-item-1202 e-n-accordion-item-2110\" class=\"elementor-element elementor-element-58be033 e-con-full e-flex e-con e-child\" data-id=\"58be033\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region region\" aria-labelledby=\"e-n-accordion-item-1202 e-n-accordion-item-2110\" class=\"elementor-element elementor-element-bb78825 e-flex e-con-boxed e-con e-child\" data-id=\"bb78825\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0355d5c elementor-widget elementor-widget-text-editor\" data-id=\"0355d5c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"110\" data-end=\"250\"><strong data-start=\"133\" data-end=\"186\">INTRASTAT - Intra-Community Trade Statistics<\/strong><br data-start=\"186\" data-end=\"189\" \/>February 2025. Obligated to provide statistical information<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2111\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2111\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Through March 20 <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-angle-down\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-angle-up\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region region\" aria-labelledby=\"e-n-accordion-item-1202 e-n-accordion-item-2111\" class=\"elementor-element elementor-element-34dfbb1 e-con-full e-flex e-con e-child\" data-id=\"34dfbb1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region region\" aria-labelledby=\"e-n-accordion-item-1202 e-n-accordion-item-2111\" class=\"elementor-element elementor-element-ea1293b e-flex e-con-boxed e-con e-child\" data-id=\"ea1293b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-dcc87c0 elementor-widget elementor-widget-text-editor\" data-id=\"dcc87c0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"257\" data-end=\"696\"><strong data-start=\"280\" data-end=\"301\">Income and Society<\/strong><br data-start=\"301\" data-end=\"304\" \/>Withholding and withholding payments on income from employment, economic activities, premiums and certain capital gains and income imputations, profits from shares and holdings in Collective Investment Schemes, rental income from urban real estate, movable capital, authorized persons and balances in current accounts, and income of nonresidents obtained without a permanent establishment.<\/p><p data-start=\"698\" data-end=\"778\">February 2025. Big business: <strong data-start=\"729\" data-end=\"776\">111, 115, 117, 123, 124, 126, 128, 216, 230<\/strong><\/p><p data-start=\"780\" data-end=\"877\"><strong data-start=\"780\" data-end=\"787\">VAT<\/strong><br data-start=\"787\" data-end=\"790\" \/>February 2025. Summary declaration of intra-community transactions: <strong data-start=\"868\" data-end=\"875\">349<\/strong><\/p><p data-start=\"879\" data-end=\"1091\">Application for refund by taxable persons in the simplified VAT regime who carry out passenger or freight transport activities by road, for the purchase of certain means of transport: <strong data-start=\"1082\" data-end=\"1089\">308<\/strong><\/p><p data-start=\"1093\" data-end=\"1160\"><strong data-start=\"1093\" data-end=\"1133\">Tax on Insurance Premiums<\/strong><br data-start=\"1133\" data-end=\"1136\" \/>February 2025: <strong data-start=\"1151\" data-end=\"1158\">430<\/strong><\/p><p data-start=\"1162\" data-end=\"1280\"><strong data-start=\"1162\" data-end=\"1192\">Excise Duty on Manufacturing<\/strong><br data-start=\"1192\" data-end=\"1195\" \/>December 2024. Big business: <strong data-start=\"1226\" data-end=\"1243\">561, 562, 563<\/strong><br data-start=\"1243\" data-end=\"1246\" \/>February 2025: <strong data-start=\"1261\" data-end=\"1278\">548, 566, 581<\/strong><\/p><p data-start=\"1282\" data-end=\"1384\">Declaration of transactions by registered recipients and tax representatives: <strong data-start=\"1375\" data-end=\"1382\">510<\/strong><\/p><p data-start=\"1386\" data-end=\"1456\"><strong data-start=\"1386\" data-end=\"1413\">Excise Tax on Electricity<\/strong><br data-start=\"1413\" data-end=\"1416\" \/>February 2025. Big business: <strong data-start=\"1447\" data-end=\"1454\">560<\/strong><\/p><p data-start=\"1458\" data-end=\"1591\"><strong data-start=\"1458\" data-end=\"1480\">Environmental Taxes<\/strong><br data-start=\"1480\" data-end=\"1483\" \/>February 2025. Special tax on non-reusable plastic packaging. Self-assessment: <strong data-start=\"1582\" data-end=\"1589\">592<\/strong><\/p><p data-start=\"1593\" data-end=\"1661\"><strong data-start=\"1593\" data-end=\"1634\">Financial Transaction Tax<\/strong><br data-start=\"1634\" data-end=\"1637\" \/>February 2025: <strong data-start=\"1652\" data-end=\"1659\">604<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2112\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2112\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Through March 31 <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-angle-down\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-angle-up\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region region\" aria-labelledby=\"e-n-accordion-item-1202 e-n-accordion-item-2112\" class=\"elementor-element elementor-element-82da5f6 e-con-full e-flex e-con e-child\" data-id=\"82da5f6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region region\" aria-labelledby=\"e-n-accordion-item-1202 e-n-accordion-item-2112\" class=\"elementor-element elementor-element-06f8c6b e-flex e-con-boxed e-con e-child\" data-id=\"06f8c6b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-97d0902 elementor-widget elementor-widget-text-editor\" data-id=\"97d0902\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"1668\" data-end=\"2002\"><strong data-start=\"1691\" data-end=\"1698\">VAT<\/strong><br data-start=\"1698\" data-end=\"1701\" \/>February 2025. Self-liquidation: <strong data-start=\"1734\" data-end=\"1741\">303<\/strong><br data-start=\"1741\" data-end=\"1744\" \/>February 2025. Group of entities, individual model: <strong data-start=\"1798\" data-end=\"1805\">322<\/strong><br data-start=\"1805\" data-end=\"1808\" \/>February 2025. Group of entities, aggregate model: <strong data-start=\"1860\" data-end=\"1867\">353<\/strong><br data-start=\"1867\" data-end=\"1870\" \/>February 2025. One-stop shop - Import regime: <strong data-start=\"1927\" data-end=\"1934\">369<\/strong><br data-start=\"1934\" data-end=\"1937\" \/>February 2025. Transactions treated as imports: <strong data-start=\"1993\" data-end=\"2000\">380<\/strong><\/p><p data-start=\"2004\" data-end=\"2244\">Third quarter 2024: Request for reimbursement of tax dues incurred related to the North Atlantic Treaty Organization, its International Headquarters and States Parties to the said Treaty: <strong data-start=\"2235\" data-end=\"2242\">364<\/strong><\/p><p data-start=\"2246\" data-end=\"2379\">Third quarter 2024: request for reimbursement of tax dues incurred by the armed forces of EU member states: <strong data-start=\"2370\" data-end=\"2377\">381<\/strong><\/p><p data-start=\"2381\" data-end=\"2551\"><strong data-start=\"2381\" data-end=\"2410\">Hydrocarbon Tax<\/strong><br data-start=\"2410\" data-end=\"2413\" \/>Year 2024. Annual list of recipients of second tariff products: <strong data-start=\"2490\" data-end=\"2497\">512<\/strong><br data-start=\"2497\" data-end=\"2500\" \/>Year 2024. Annual mileage list<\/p><p data-start=\"2553\" data-end=\"2709\"><strong data-start=\"2553\" data-end=\"2575\">Environmental Taxes<\/strong><br data-start=\"2575\" data-end=\"2578\" \/>February 2025. Special tax on non-reusable plastic packaging. Submission of accounts and stock book.<\/p><p data-start=\"2711\" data-end=\"2798\"><strong data-start=\"2711\" data-end=\"2775\">Information statement of values, insurance and annuities<\/strong><br data-start=\"2775\" data-end=\"2778\" \/>Year 2023: <strong data-start=\"2789\" data-end=\"2796\">189<\/strong><\/p><p data-start=\"2800\" data-end=\"3035\"><strong data-start=\"2800\" data-end=\"3012\">Disclosure statement on clients who are beneficiaries of profits distributed by Spanish OICs, as well as those on whose behalf the intermediary has made redemptions or transfers of shares or holdings<\/strong><br data-start=\"3012\" data-end=\"3015\" \/>Year 2024: <strong data-start=\"3026\" data-end=\"3033\">294<\/strong><\/p><p data-start=\"3037\" data-end=\"3273\"><strong data-start=\"3037\" data-end=\"3250\">Disclosure statement on clients with position invested in Spanish UCIs, reported as of December 31 of the fiscal year, in cases of cross-border marketing of shares or holdings in Spanish UCIs<\/strong><br data-start=\"3250\" data-end=\"3253\" \/>Year 2024: <strong data-start=\"3264\" data-end=\"3271\">295<\/strong><\/p><p data-start=\"3275\" data-end=\"3356\"><strong data-start=\"3275\" data-end=\"3333\">Information statement on assets and rights abroad<\/strong><br data-start=\"3333\" data-end=\"3336\" \/>Year 2024: <strong data-start=\"3347\" data-end=\"3354\">720<\/strong><\/p><p data-start=\"3358\" data-end=\"3448\"><strong data-start=\"3358\" data-end=\"3425\">Information statement on virtual currencies located abroad<\/strong><br data-start=\"3425\" data-end=\"3428\" \/>Year 2024: <strong data-start=\"3439\" data-end=\"3446\">721<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1203\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1203\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> April  <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-angle-down\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-angle-up\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1203\" class=\"elementor-element elementor-element-ca3c054 e-con-full e-flex e-con e-child\" data-id=\"ca3c054\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9ba8dc9 elementor-widget elementor-widget-n-accordion\" data-id=\"9ba8dc9\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;expanded&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys.\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1630\" class=\"e-n-accordion-item\" open>\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"true\" aria-controls=\"e-n-accordion-item-1630\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> April 2 to June 30 <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-angle-down\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-angle-up\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region region\" aria-labelledby=\"e-n-accordion-item-1203 e-n-accordion-item-1630\" class=\"elementor-element elementor-element-0e1240b e-con-full e-flex e-con e-child\" data-id=\"0e1240b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region region\" aria-labelledby=\"e-n-accordion-item-1203 e-n-accordion-item-1630\" class=\"elementor-element elementor-element-7f76efd e-flex e-con-boxed e-con e-child\" data-id=\"7f76efd\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-59fbe85 elementor-widget elementor-widget-text-editor\" data-id=\"59fbe85\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"112\" data-end=\"253\"><strong data-start=\"144\" data-end=\"168\">Income and Assets<\/strong><br data-start=\"168\" data-end=\"171\" \/>Internet submission of Income 2024 and Heritage 2024 returns<\/p><p data-start=\"255\" data-end=\"326\">With debit result with bank direct debit, until June 25<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1631\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1631\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Through April 14 <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-angle-down\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-angle-up\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region region\" aria-labelledby=\"e-n-accordion-item-1203 e-n-accordion-item-1631\" class=\"elementor-element elementor-element-1dc49a7 e-con-full e-flex e-con e-child\" data-id=\"1dc49a7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region region\" aria-labelledby=\"e-n-accordion-item-1203 e-n-accordion-item-1631\" class=\"elementor-element elementor-element-8dddfd9 e-flex e-con-boxed e-con e-child\" data-id=\"8dddfd9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7d9dc1d elementor-widget elementor-widget-text-editor\" data-id=\"7d9dc1d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"257\" data-end=\"696\"><strong data-start=\"357\" data-end=\"410\">INTRASTAT - Intra-Community Trade Statistics<\/strong><br data-start=\"410\" data-end=\"413\" \/>March 2025. Obligated to provide statistical information<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1632\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1632\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Through April 21 <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-angle-down\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-angle-up\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region region\" aria-labelledby=\"e-n-accordion-item-1203 e-n-accordion-item-1632\" class=\"elementor-element elementor-element-f98ae21 e-con-full e-flex e-con e-child\" data-id=\"f98ae21\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region region\" aria-labelledby=\"e-n-accordion-item-1203 e-n-accordion-item-1632\" class=\"elementor-element elementor-element-c8824a9 e-flex e-con-boxed e-con e-child\" data-id=\"c8824a9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9e373b5 elementor-widget elementor-widget-text-editor\" data-id=\"9e373b5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"478\" data-end=\"918\"><strong data-start=\"502\" data-end=\"523\">Income and Society<\/strong><br data-start=\"523\" data-end=\"526\" \/>Withholding and withholding payments on income from employment, economic activities, premiums and certain capital gains and income imputations, profits from shares and holdings in Collective Investment Schemes, rental income from urban real estate, movable capital, authorized persons and balances in current accounts, and income of nonresidents obtained without a permanent establishment.<\/p><p data-start=\"920\" data-end=\"997\">March 2025. Large enterprises: <strong data-start=\"948\" data-end=\"995\">111, 115, 117, 123, 124, 126, 128, 216, 230<\/strong><\/p><p data-start=\"999\" data-end=\"1075\">First quarter 2025: <strong data-start=\"1021\" data-end=\"1073\">111, 115, 117, 123, 124, 126, 128, 136, 210, 216<\/strong><\/p><p data-start=\"1077\" data-end=\"1120\"><strong data-start=\"1077\" data-end=\"1094\">IRPEF advances<\/strong><br data-start=\"1094\" data-end=\"1097\" \/>First quarter 2025:<\/p><ul data-start=\"1121\" data-end=\"1176\"><li data-start=\"1121\" data-end=\"1147\"><p data-start=\"1123\" data-end=\"1147\">Direct estimation: <strong data-start=\"1138\" data-end=\"1145\">130<\/strong><\/p><\/li><li data-start=\"1148\" data-end=\"1176\"><p data-start=\"1150\" data-end=\"1176\">Objective estimation: <strong data-start=\"1167\" data-end=\"1174\">131<\/strong><\/p><\/li><\/ul><p data-start=\"1178\" data-end=\"1263\"><strong data-start=\"1178\" data-end=\"1239\">Advances Companies and permanent establishments of non-residents<\/strong><br data-start=\"1239\" data-end=\"1242\" \/>Current year:<\/p><ul data-start=\"1264\" data-end=\"1355\"><li data-start=\"1264\" data-end=\"1292\"><p data-start=\"1266\" data-end=\"1292\">General scheme: <strong data-start=\"1283\" data-end=\"1290\">202<\/strong><\/p><\/li><li data-start=\"1293\" data-end=\"1355\"><p data-start=\"1295\" data-end=\"1355\">Tax consolidation scheme (tax groups): <strong data-start=\"1346\" data-end=\"1353\">222<\/strong><\/p><\/li><\/ul><p data-start=\"1357\" data-end=\"1743\"><strong data-start=\"1357\" data-end=\"1364\">VAT<\/strong><br data-start=\"1364\" data-end=\"1367\" \/>March 2025. Summary declaration of intra-community transactions: <strong data-start=\"1442\" data-end=\"1449\">349<\/strong><br data-start=\"1449\" data-end=\"1452\" \/>First quarter 2025. Self-liquidation: <strong data-start=\"1492\" data-end=\"1499\">303<\/strong><br data-start=\"1499\" data-end=\"1502\" \/>First quarter 2025. Non-periodic statement-liquidation: <strong data-start=\"1566\" data-end=\"1573\">309<\/strong><br data-start=\"1573\" data-end=\"1576\" \/>First quarter 2025. Summary declaration of intra-community transactions: <strong data-start=\"1661\" data-end=\"1668\">349<\/strong><br data-start=\"1668\" data-end=\"1671\" \/>First quarter 2025. Transactions treated as imports: <strong data-start=\"1734\" data-end=\"1741\">380<\/strong><\/p><p data-start=\"1745\" data-end=\"2172\">Application for refund of fees reimbursed to travelers by entrepreneurs under surcharge: <strong data-start=\"1856\" data-end=\"1863\">308<\/strong><br data-start=\"1863\" data-end=\"1866\" \/>Application for refund by taxable persons in the simplified VAT regime who carry out passenger or freight transport activities by road, for the purchase of certain means of transport: <strong data-start=\"2069\" data-end=\"2076\">308<\/strong><br data-start=\"2076\" data-end=\"2079\" \/>Restitution of compensation in the special agriculture, livestock and fisheries scheme: <strong data-start=\"2163\" data-end=\"2170\">341<\/strong><\/p><p data-start=\"2174\" data-end=\"2238\"><strong data-start=\"2174\" data-end=\"2214\">Tax on Insurance Premiums<\/strong><br data-start=\"2214\" data-end=\"2217\" \/>March 2025: <strong data-start=\"2229\" data-end=\"2236\">430<\/strong><\/p><p data-start=\"2240\" data-end=\"2598\"><strong data-start=\"2240\" data-end=\"2270\">Excise Duty on Manufacturing<\/strong><br data-start=\"2270\" data-end=\"2273\" \/>January 2025. Big business: <strong data-start=\"2303\" data-end=\"2320\">561, 562, 563<\/strong><br data-start=\"2320\" data-end=\"2323\" \/>March 2025: <strong data-start=\"2335\" data-end=\"2352\">548, 566, 581<\/strong><br data-start=\"2352\" data-end=\"2355\" \/>First quarter 2025: <strong data-start=\"2377\" data-end=\"2394\">521, 522, 547<\/strong><br data-start=\"2394\" data-end=\"2397\" \/>First quarter 2025. V1, F1 activities: <strong data-start=\"2436\" data-end=\"2443\">553<\/strong> (establishments authorized to keep paper-based accounts)<br data-start=\"2521\" data-end=\"2524\" \/>First quarter 2025. Claims: <strong data-start=\"2569\" data-end=\"2596\">506, 507, 508, 524, 572<\/strong><\/p><p data-start=\"2600\" data-end=\"2702\">Declaration of transactions by registered recipients and tax representatives: <strong data-start=\"2693\" data-end=\"2700\">510<\/strong><\/p><p data-start=\"2704\" data-end=\"2874\"><strong data-start=\"2704\" data-end=\"2731\">Excise Tax on Electricity<\/strong><br data-start=\"2731\" data-end=\"2734\" \/>March 2025. Large enterprises: <strong data-start=\"2762\" data-end=\"2769\">560<\/strong><br data-start=\"2769\" data-end=\"2772\" \/>First quarter 2025. Excluding large enterprises: <strong data-start=\"2818\" data-end=\"2825\">560<\/strong><br data-start=\"2825\" data-end=\"2828\" \/>Year 2024. Annual self-liquidation: <strong data-start=\"2865\" data-end=\"2872\">560<\/strong><\/p><p data-start=\"2876\" data-end=\"3579\"><strong data-start=\"2876\" data-end=\"2898\">Environmental Taxes<\/strong><br data-start=\"2898\" data-end=\"2901\" \/>March 2025. Special tax on non-reusable plastic packaging. Self-assessment: <strong data-start=\"2997\" data-end=\"3004\">592<\/strong><br data-start=\"3004\" data-end=\"3007\" \/>First quarter 2025. Fluorinated greenhouse gas tax. Self-assessment: <strong data-start=\"3091\" data-end=\"3098\">587<\/strong>. Request for reimbursement: <strong data-start=\"3123\" data-end=\"3130\">A23<\/strong>. Inventory accounting submission<br data-start=\"3172\" data-end=\"3175\" \/>First quarter 2025. Special tax on non-reusable plastic packaging. Self-assessment: <strong data-start=\"3281\" data-end=\"3288\">592<\/strong>. Request for reimbursement: <strong data-start=\"3313\" data-end=\"3320\">A22<\/strong><br data-start=\"3320\" data-end=\"3323\" \/>Year 2024. Tax on the value of gas, oil and condensate extraction. Annual self-assessment: <strong data-start=\"3426\" data-end=\"3433\">589<\/strong><br data-start=\"3433\" data-end=\"3436\" \/>Year 2025. Tax on storage of spent nuclear fuel and radioactive waste in centralized facilities. First advance payment: <strong data-start=\"3570\" data-end=\"3577\">585<\/strong><\/p><p data-start=\"3581\" data-end=\"3637\"><strong data-start=\"3581\" data-end=\"3603\">Excise Tax on Coal<\/strong><br data-start=\"3603\" data-end=\"3606\" \/>First quarter 2025: <strong data-start=\"3628\" data-end=\"3635\">595<\/strong><\/p><p data-start=\"3639\" data-end=\"3704\"><strong data-start=\"3639\" data-end=\"3680\">Financial Transaction Tax<\/strong><br data-start=\"3680\" data-end=\"3683\" \/>March 2025: <strong data-start=\"3695\" data-end=\"3702\">604<\/strong><\/p><p data-start=\"3706\" data-end=\"3889\"><strong data-start=\"3706\" data-end=\"3860\">Contribution audiovisual television service providers and video exchange platforms at or above the level of an Autonomous Community<\/strong><br data-start=\"3860\" data-end=\"3863\" \/>Down payment 1P 2025: <strong data-start=\"3880\" data-end=\"3887\">793<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1633\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1633\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Through April 30 <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-angle-down\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-angle-up\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region region\" aria-labelledby=\"e-n-accordion-item-1203 e-n-accordion-item-1633\" class=\"elementor-element elementor-element-4d09465 e-con-full e-flex e-con e-child\" data-id=\"4d09465\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region region\" aria-labelledby=\"e-n-accordion-item-1203 e-n-accordion-item-1633\" class=\"elementor-element elementor-element-8773b49 e-flex e-con-boxed e-con e-child\" data-id=\"8773b49\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5e12272 elementor-widget elementor-widget-text-editor\" data-id=\"5e12272\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"3896\" data-end=\"4216\"><strong data-start=\"3920\" data-end=\"3927\">VAT<\/strong><br data-start=\"3927\" data-end=\"3930\" \/>March 2025. Self-liquidation: <strong data-start=\"3960\" data-end=\"3967\">303<\/strong><br data-start=\"3967\" data-end=\"3970\" \/>March 2025. Group of entities, individual model: <strong data-start=\"4021\" data-end=\"4028\">322<\/strong><br data-start=\"4028\" data-end=\"4031\" \/>March 2025. Group of entities, aggregate model: <strong data-start=\"4080\" data-end=\"4087\">353<\/strong><br data-start=\"4087\" data-end=\"4090\" \/>March 2025. One-stop shop - Import regime: <strong data-start=\"4144\" data-end=\"4151\">369<\/strong><br data-start=\"4151\" data-end=\"4154\" \/>March 2025. Transactions treated as imports: <strong data-start=\"4207\" data-end=\"4214\">380<\/strong><\/p><p data-start=\"4218\" data-end=\"4296\">First quarter 2025: One-stop shop - Foreign and Union schemes: <strong data-start=\"4287\" data-end=\"4294\">369<\/strong><\/p><p data-start=\"4298\" data-end=\"4450\"><strong data-start=\"4298\" data-end=\"4335\">Fiscal Identification Number<\/strong><br data-start=\"4335\" data-end=\"4338\" \/>First quarter 2025. Accounts and transactions whose holders did not provide NIF to credit institutions: <strong data-start=\"4441\" data-end=\"4448\">195<\/strong><\/p><p data-start=\"4452\" data-end=\"4529\"><strong data-start=\"4452\" data-end=\"4495\">Tax on Certain Digital Services<\/strong><br data-start=\"4495\" data-end=\"4498\" \/>First quarter 2025: <strong data-start=\"4520\" data-end=\"4527\">490<\/strong><\/p><p data-start=\"4531\" data-end=\"4952\"><strong data-start=\"4531\" data-end=\"4553\">Environmental Taxes<\/strong><br data-start=\"4553\" data-end=\"4556\" \/>March 2025. Special tax on non-reusable plastic packaging. Submission of accounts and stock book.<br data-start=\"4682\" data-end=\"4685\" \/>First quarter 2025. Special tax on non-reusable plastic packaging. Submission of accounts and stock book.<br data-start=\"4821\" data-end=\"4824\" \/>First quarter 2025. Tax on landfilling, incineration and co-incineration of waste. Self-assessment: <strong data-start=\"4943\" data-end=\"4950\">593<\/strong><\/p><p data-start=\"4954\" data-end=\"5093\"><strong data-start=\"4954\" data-end=\"5059\">Information statement update of certain marketable cross-border mechanisms<\/strong><br data-start=\"5059\" data-end=\"5062\" \/>First quarter 2025: <strong data-start=\"5084\" data-end=\"5091\">235<\/strong><\/p><p data-start=\"5095\" data-end=\"5290\"><strong data-start=\"5095\" data-end=\"5256\">Quarterly information declaration transactions of trade in tangible goods in the Canary Special Zone without transit of goods through the Canary territory<\/strong><br data-start=\"5256\" data-end=\"5259\" \/>First quarter 2025: <strong data-start=\"5281\" data-end=\"5288\">281<\/strong><\/p><p data-start=\"5292\" data-end=\"5385\"><strong data-start=\"5292\" data-end=\"5351\">Information statement on cross-border payments<\/strong><br data-start=\"5351\" data-end=\"5354\" \/>First quarter 2025: <strong data-start=\"5376\" data-end=\"5383\">379<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1204\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"5\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1204\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> May  <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-angle-down\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-angle-up\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1204\" class=\"elementor-element elementor-element-b39cbda e-con-full e-flex e-con e-child\" data-id=\"b39cbda\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3e0e2cb elementor-widget elementor-widget-n-accordion\" data-id=\"3e0e2cb\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;expanded&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys.\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-6500\" class=\"e-n-accordion-item\" open>\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"true\" aria-controls=\"e-n-accordion-item-6500\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> May 6 to June 30 <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-angle-down\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-angle-up\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region region\" aria-labelledby=\"e-n-accordion-item-1204 e-n-accordion-item-6500\" class=\"elementor-element elementor-element-7e815e3 e-con-full e-flex e-con e-child\" data-id=\"7e815e3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region region\" aria-labelledby=\"e-n-accordion-item-1204 e-n-accordion-item-6500\" class=\"elementor-element elementor-element-327bf2e e-flex e-con-boxed e-con e-child\" data-id=\"327bf2e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0848808 elementor-widget elementor-widget-text-editor\" data-id=\"0848808\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"112\" data-end=\"203\">Telephone submission of the 2024 income tax return<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-6501\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-6501\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Through May 12 <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-angle-down\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-angle-up\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region region\" aria-labelledby=\"e-n-accordion-item-1204 e-n-accordion-item-6501\" class=\"elementor-element elementor-element-657088b e-con-full e-flex e-con e-child\" data-id=\"657088b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region region\" aria-labelledby=\"e-n-accordion-item-1204 e-n-accordion-item-6501\" class=\"elementor-element elementor-element-1e40aee e-flex e-con-boxed e-con e-child\" data-id=\"1e40aee\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4531087 elementor-widget elementor-widget-text-editor\" data-id=\"4531087\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"257\" data-end=\"696\"><strong data-start=\"234\" data-end=\"287\">INTRASTAT - Intra-Community Trade Statistics<\/strong><br data-start=\"287\" data-end=\"290\" \/>April 2025. Obligated to provide statistical information<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-6502\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-6502\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Through May 20 <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-angle-down\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-angle-up\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region region\" aria-labelledby=\"e-n-accordion-item-1204 e-n-accordion-item-6502\" class=\"elementor-element elementor-element-dd8b250 e-con-full e-flex e-con e-child\" data-id=\"dd8b250\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region region\" aria-labelledby=\"e-n-accordion-item-1204 e-n-accordion-item-6502\" class=\"elementor-element elementor-element-f3a33ed e-flex e-con-boxed e-con e-child\" data-id=\"f3a33ed\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2679261 elementor-widget elementor-widget-text-editor\" data-id=\"2679261\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"356\" data-end=\"796\"><strong data-start=\"380\" data-end=\"401\">Income and Society<\/strong><br data-start=\"401\" data-end=\"404\" \/>Withholding and withholding payments on income from employment, economic activities, premiums and certain capital gains and income imputations, profits from shares and holdings in Collective Investment Schemes, rental income from urban real estate, movable capital, authorized persons and balances in current accounts, and income of nonresidents obtained without a permanent establishment.<\/p><p data-start=\"798\" data-end=\"876\">April 2025. Big business: <strong data-start=\"827\" data-end=\"874\">111, 115, 117, 123, 124, 126, 128, 216, 230<\/strong><\/p><p data-start=\"878\" data-end=\"973\"><strong data-start=\"878\" data-end=\"885\">VAT<\/strong><br data-start=\"885\" data-end=\"888\" \/>April 2025. Summary declaration of intra-community transactions: <strong data-start=\"964\" data-end=\"971\">349<\/strong><\/p><p data-start=\"975\" data-end=\"1187\">Application for refund by taxable persons in the simplified VAT regime who carry out passenger or freight transport activities by road, for the purchase of certain means of transport: <strong data-start=\"1178\" data-end=\"1185\">308<\/strong><\/p><p data-start=\"1189\" data-end=\"1254\"><strong data-start=\"1189\" data-end=\"1229\">Tax on Insurance Premiums<\/strong><br data-start=\"1229\" data-end=\"1232\" \/>April 2025: <strong data-start=\"1245\" data-end=\"1252\">430<\/strong><\/p><p data-start=\"1256\" data-end=\"1513\"><strong data-start=\"1256\" data-end=\"1286\">Excise Duty on Manufacturing<\/strong><br data-start=\"1286\" data-end=\"1289\" \/>February 2025. Big business: <strong data-start=\"1320\" data-end=\"1337\">561, 562, 563<\/strong><br data-start=\"1337\" data-end=\"1340\" \/>April 2025: <strong data-start=\"1353\" data-end=\"1370\">548, 566, 581<\/strong><br data-start=\"1370\" data-end=\"1373\" \/>April 2025: <strong data-start=\"1386\" data-end=\"1393\">573<\/strong> (Self-liquidation), <strong data-start=\"1414\" data-end=\"1421\">A24<\/strong> (Claim)<br data-start=\"1445\" data-end=\"1448\" \/>First quarter 2025. Excluding large enterprises: <strong data-start=\"1494\" data-end=\"1511\">561, 562, 563<\/strong><\/p><p data-start=\"1515\" data-end=\"1617\">Declaration of transactions by registered recipients and tax representatives: <strong data-start=\"1608\" data-end=\"1615\">510<\/strong><\/p><p data-start=\"1619\" data-end=\"1687\"><strong data-start=\"1619\" data-end=\"1646\">Excise Tax on Electricity<\/strong><br data-start=\"1646\" data-end=\"1649\" \/>April 2025. Big business: <strong data-start=\"1678\" data-end=\"1685\">560<\/strong><\/p><p data-start=\"1689\" data-end=\"1914\"><strong data-start=\"1689\" data-end=\"1711\">Environmental Taxes<\/strong><br data-start=\"1711\" data-end=\"1714\" \/>April 2025. Special tax on non-reusable plastic packaging. Self-assessment: <strong data-start=\"1811\" data-end=\"1818\">592<\/strong><br data-start=\"1818\" data-end=\"1821\" \/>Year 2025. Tax on the value of electricity production. First advance payment: <strong data-start=\"1905\" data-end=\"1912\">583<\/strong><\/p><p data-start=\"1916\" data-end=\"1982\"><strong data-start=\"1916\" data-end=\"1957\">Financial Transaction Tax<\/strong><br data-start=\"1957\" data-end=\"1960\" \/>April 2025: <strong data-start=\"1973\" data-end=\"1980\">604<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-6503\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-6503\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Through May 30 <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-angle-down\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-angle-up\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region region\" aria-labelledby=\"e-n-accordion-item-1204 e-n-accordion-item-6503\" class=\"elementor-element elementor-element-7433ab4 e-con-full e-flex e-con e-child\" data-id=\"7433ab4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region region\" aria-labelledby=\"e-n-accordion-item-1204 e-n-accordion-item-6503\" class=\"elementor-element elementor-element-7730b84 e-flex e-con-boxed e-con e-child\" data-id=\"7730b84\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c15f658 elementor-widget elementor-widget-text-editor\" data-id=\"c15f658\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"3896\" data-end=\"4216\"><strong data-start=\"2013\" data-end=\"2020\">VAT<\/strong><br data-start=\"2020\" data-end=\"2023\" \/>April 2025. Self-liquidation: <strong data-start=\"2054\" data-end=\"2061\">303<\/strong><br data-start=\"2061\" data-end=\"2064\" \/>April 2025. Group of entities, individual model: <strong data-start=\"2116\" data-end=\"2123\">322<\/strong><br data-start=\"2123\" data-end=\"2126\" \/>April 2025. Group of entities, aggregate model: <strong data-start=\"2176\" data-end=\"2183\">353<\/strong><br data-start=\"2183\" data-end=\"2186\" \/>April 2025. Transactions treated as imports: <strong data-start=\"2240\" data-end=\"2247\">380<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-6504\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"5\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-6504\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Through May 31 <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-angle-down\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-angle-up\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region region\" aria-labelledby=\"e-n-accordion-item-1204 e-n-accordion-item-6504\" class=\"elementor-element elementor-element-02c4381 e-con-full e-flex e-con e-child\" data-id=\"02c4381\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region region\" aria-labelledby=\"e-n-accordion-item-1204 e-n-accordion-item-6504\" class=\"elementor-element elementor-element-898ae4f e-flex e-con-boxed e-con e-child\" data-id=\"898ae4f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fd4950e elementor-widget elementor-widget-text-editor\" data-id=\"fd4950e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"3896\" data-end=\"4216\"><strong data-start=\"2280\" data-end=\"2287\">VAT<\/strong><br data-start=\"2287\" data-end=\"2290\" \/>April 2025. One-stop shop - Import regime: <strong data-start=\"2345\" data-end=\"2352\">369<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1205\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"6\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1205\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> June  <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-angle-down\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-angle-up\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1205\" class=\"elementor-element elementor-element-772e86d e-con-full e-flex e-con e-child\" data-id=\"772e86d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-adf0670 elementor-widget elementor-widget-n-accordion\" data-id=\"adf0670\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;expanded&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys.\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1820\" class=\"e-n-accordion-item\" open>\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"true\" aria-controls=\"e-n-accordion-item-1820\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Through June 2 and from June 2 to June 30 <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-angle-down\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-angle-up\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region region\" aria-labelledby=\"e-n-accordion-item-1205 e-n-accordion-item-1820\" class=\"elementor-element elementor-element-e3f12f3 e-con-full e-flex e-con e-child\" data-id=\"e3f12f3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region region\" aria-labelledby=\"e-n-accordion-item-1205 e-n-accordion-item-1820\" class=\"elementor-element elementor-element-3ecf386 e-flex e-con-boxed e-con e-child\" data-id=\"3ecf386\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6ecc6d6 elementor-widget elementor-widget-text-editor\" data-id=\"6ecc6d6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"157\" data-end=\"334\"><strong data-start=\"157\" data-end=\"177\">Through June 2<\/strong><br data-start=\"177\" data-end=\"180\" \/><strong data-start=\"180\" data-end=\"202\">Environmental Taxes<\/strong><br data-start=\"202\" data-end=\"205\" \/>April 2025. Special tax on non-reusable plastic packaging. Submission of accounts and stock book.<\/p><p data-start=\"336\" data-end=\"451\"><strong data-start=\"336\" data-end=\"428\">Annual disclosure statement financial accounts under mutual assistance<\/strong><br data-start=\"428\" data-end=\"431\" \/>Year 2024: <strong data-start=\"442\" data-end=\"449\">289<\/strong><\/p><p data-start=\"453\" data-end=\"574\"><strong data-start=\"453\" data-end=\"551\">Annual disclosure statement financial accounts of certain U.S. persons (FATCA)<\/strong><br data-start=\"551\" data-end=\"554\" \/>Year 2024: <strong data-start=\"565\" data-end=\"572\">290<\/strong><\/p><p data-start=\"576\" data-end=\"694\"><strong data-start=\"576\" data-end=\"598\">June 2 to June 30<\/strong><br data-start=\"598\" data-end=\"601\" \/>Submission at the offices of the Internal Revenue Service of the 2024 income tax return<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1821\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1821\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Through June 12 <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-angle-down\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-angle-up\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region region\" aria-labelledby=\"e-n-accordion-item-1205 e-n-accordion-item-1821\" class=\"elementor-element elementor-element-51c0040 e-con-full e-flex e-con e-child\" data-id=\"51c0040\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region region\" aria-labelledby=\"e-n-accordion-item-1205 e-n-accordion-item-1821\" class=\"elementor-element elementor-element-1856e64 e-flex e-con-boxed e-con e-child\" data-id=\"1856e64\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b49b13f elementor-widget elementor-widget-text-editor\" data-id=\"b49b13f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"257\" data-end=\"696\"><strong data-start=\"725\" data-end=\"778\">INTRASTAT - Intra-Community Trade Statistics<\/strong><br data-start=\"778\" data-end=\"781\" \/>May 2025. Obligated to provide statistical information<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1822\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1822\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Through June 20 <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-angle-down\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-angle-up\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region region\" aria-labelledby=\"e-n-accordion-item-1205 e-n-accordion-item-1822\" class=\"elementor-element elementor-element-6697fb9 e-con-full e-flex e-con e-child\" data-id=\"6697fb9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region region\" aria-labelledby=\"e-n-accordion-item-1205 e-n-accordion-item-1822\" class=\"elementor-element elementor-element-7270af4 e-flex e-con-boxed e-con e-child\" data-id=\"7270af4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ff8bd3d elementor-widget elementor-widget-text-editor\" data-id=\"ff8bd3d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"847\" data-end=\"1287\"><strong data-start=\"871\" data-end=\"892\">Income and Society<\/strong><br data-start=\"892\" data-end=\"895\" \/>Withholding and withholding payments on income from employment, economic activities, premiums and certain capital gains and income imputations, profits from shares and holdings in Collective Investment Schemes, rental income from urban real estate, movable capital, authorized persons and balances in current accounts, and income of nonresidents obtained without a permanent establishment.<\/p><p data-start=\"1289\" data-end=\"1367\">May 2025. Big business: <strong data-start=\"1318\" data-end=\"1365\">111, 115, 117, 123, 124, 126, 128, 216, 230<\/strong><\/p><p data-start=\"1369\" data-end=\"1464\"><strong data-start=\"1369\" data-end=\"1376\">VAT<\/strong><br data-start=\"1376\" data-end=\"1379\" \/>May 2025. Summary declaration of intra-community transactions: <strong data-start=\"1455\" data-end=\"1462\">349<\/strong><\/p><p data-start=\"1466\" data-end=\"1678\">Application for refund by taxable persons in the simplified VAT regime who carry out passenger or freight transport activities by road, for the purchase of certain means of transport: <strong data-start=\"1669\" data-end=\"1676\">308<\/strong><\/p><p data-start=\"1680\" data-end=\"1745\"><strong data-start=\"1680\" data-end=\"1720\">Tax on Insurance Premiums<\/strong><br data-start=\"1720\" data-end=\"1723\" \/>May 2025: <strong data-start=\"1736\" data-end=\"1743\">430<\/strong><\/p><p data-start=\"1747\" data-end=\"1935\"><strong data-start=\"1747\" data-end=\"1777\">Excise Duty on Manufacturing<\/strong><br data-start=\"1777\" data-end=\"1780\" \/>March 2025. Large enterprises: <strong data-start=\"1808\" data-end=\"1825\">561, 562, 563<\/strong><br data-start=\"1825\" data-end=\"1828\" \/>May 2025: <strong data-start=\"1841\" data-end=\"1858\">548, 566, 581<\/strong><br data-start=\"1858\" data-end=\"1861\" \/>May 2025: <strong data-start=\"1874\" data-end=\"1881\">573<\/strong> (Self-liquidation), <strong data-start=\"1902\" data-end=\"1909\">A24<\/strong> (Claim)<\/p><p data-start=\"1937\" data-end=\"2039\">Declaration of transactions by registered recipients and tax representatives: <strong data-start=\"2030\" data-end=\"2037\">510<\/strong><\/p><p data-start=\"2041\" data-end=\"2109\"><strong data-start=\"2041\" data-end=\"2068\">Excise Tax on Electricity<\/strong><br data-start=\"2068\" data-end=\"2071\" \/>May 2025. Big business: <strong data-start=\"2100\" data-end=\"2107\">560<\/strong><\/p><p data-start=\"2111\" data-end=\"2415\"><strong data-start=\"2111\" data-end=\"2133\">Environmental Taxes<\/strong><br data-start=\"2133\" data-end=\"2136\" \/>May 2025. Special tax on non-reusable plastic packaging. Self-assessment: <strong data-start=\"2233\" data-end=\"2240\">592<\/strong><br data-start=\"2240\" data-end=\"2243\" \/>Year 2025. Tax on the production of spent nuclear fuel and radioactive waste from nuclear power generation. First advance payment: <strong data-start=\"2406\" data-end=\"2413\">584<\/strong><\/p><p data-start=\"2417\" data-end=\"2483\"><strong data-start=\"2417\" data-end=\"2458\">Financial Transaction Tax<\/strong><br data-start=\"2458\" data-end=\"2461\" \/>May 2024: <strong data-start=\"2474\" data-end=\"2481\">604<\/strong><\/p><p data-start=\"2485\" data-end=\"2590\"><strong data-start=\"2485\" data-end=\"2569\">Tax on the interest and commission margin of certain financial entities<\/strong><br data-start=\"2569\" data-end=\"2572\" \/>Down payment: <strong data-start=\"2581\" data-end=\"2588\">781<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1823\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1823\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Through June 25 <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-angle-down\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-angle-up\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region region\" aria-labelledby=\"e-n-accordion-item-1205 e-n-accordion-item-1823\" class=\"elementor-element elementor-element-bf60b66 e-con-full e-flex e-con e-child\" data-id=\"bf60b66\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region region\" aria-labelledby=\"e-n-accordion-item-1205 e-n-accordion-item-1823\" class=\"elementor-element elementor-element-4e8ea81 e-flex e-con-boxed e-con e-child\" data-id=\"4e8ea81\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-710b750 elementor-widget elementor-widget-text-editor\" data-id=\"710b750\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"3896\" data-end=\"4216\"><strong data-start=\"2621\" data-end=\"2645\">Income and Assets<\/strong><br data-start=\"2645\" data-end=\"2648\" \/>Annual Income and Wealth Statement 2024 with debit result and bank settlement: <strong data-start=\"2746\" data-end=\"2762\">D-100, D-714<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1824\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"5\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1824\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Through June 30 <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-angle-down\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-angle-up\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region region\" aria-labelledby=\"e-n-accordion-item-1205 e-n-accordion-item-1824\" class=\"elementor-element elementor-element-4efce2e e-con-full e-flex e-con e-child\" data-id=\"4efce2e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region region\" aria-labelledby=\"e-n-accordion-item-1205 e-n-accordion-item-1824\" class=\"elementor-element elementor-element-a2e9653 e-flex e-con-boxed e-con e-child\" data-id=\"a2e9653\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9b402ee elementor-widget elementor-widget-text-editor\" data-id=\"9b402ee\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"2771\" data-end=\"2995\"><strong data-start=\"2795\" data-end=\"2819\">Income and Assets<\/strong><br data-start=\"2819\" data-end=\"2822\" \/>Annual return Income and Assets 2024 with credit, waiver of refund, negative or debit result without domiciliation of the first advance payment: <strong data-start=\"2977\" data-end=\"2993\">D-100, D-714<\/strong><\/p><p data-start=\"2997\" data-end=\"3153\">Annual Income Declaration Special tax regime for workers, professionals, entrepreneurs and investors relocated to Spain 2024: <strong data-start=\"3144\" data-end=\"3151\">151<\/strong><\/p><p data-start=\"3155\" data-end=\"3456\"><strong data-start=\"3155\" data-end=\"3162\">VAT<\/strong><br data-start=\"3162\" data-end=\"3165\" \/>May 2025. Self-liquidation: <strong data-start=\"3196\" data-end=\"3203\">303<\/strong><br data-start=\"3203\" data-end=\"3206\" \/>May 2025. Group of entities, individual model: <strong data-start=\"3258\" data-end=\"3265\">322<\/strong><br data-start=\"3265\" data-end=\"3268\" \/>May 2025. Group of entities, aggregate model: <strong data-start=\"3318\" data-end=\"3325\">353<\/strong><br data-start=\"3325\" data-end=\"3328\" \/>May 2025. One-stop shop - Import regime: <strong data-start=\"3383\" data-end=\"3390\">369<\/strong><br data-start=\"3390\" data-end=\"3393\" \/>May 2025. Transactions treated as imports: <strong data-start=\"3447\" data-end=\"3454\">380<\/strong><\/p><p data-start=\"3458\" data-end=\"3765\">Fourth quarter 2024: Request for reimbursement of tax dues incurred related to NATO, International Headquarters and States Parties to the Treaty: <strong data-start=\"3626\" data-end=\"3633\">364<\/strong><br data-start=\"3633\" data-end=\"3636\" \/>Fourth quarter 2024: request for reimbursement of tax dues incurred by the armed forces of EU member states: <strong data-start=\"3756\" data-end=\"3763\">381<\/strong><\/p><p data-start=\"3767\" data-end=\"3921\"><strong data-start=\"3767\" data-end=\"3789\">Environmental Taxes<\/strong><br data-start=\"3789\" data-end=\"3792\" \/>May 2025. Special tax on non-reusable plastic packaging. Accounting and stock book submission.<\/p><p data-start=\"3923\" data-end=\"4144\"><strong data-start=\"3923\" data-end=\"4121\">Annual information statement aid received under the Canary Islands economic and tax regime and other state aid by IRPEF or IRNR taxpayers without a permanent establishment<\/strong><br data-start=\"4121\" data-end=\"4124\" \/>Year 2024: <strong data-start=\"4135\" data-end=\"4142\">282<\/strong><\/p><p data-start=\"4146\" data-end=\"4347\"><strong data-start=\"4146\" data-end=\"4324\">Annual information statement aid received under the special tax regime of the Balearic Islands by IRPEF or IRNR taxpayers without a permanent establishment<\/strong><br data-start=\"4324\" data-end=\"4327\" \/>Year 2024: <strong data-start=\"4338\" data-end=\"4345\">283<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1206\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"7\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1206\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> July  <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-angle-down\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-angle-up\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1206\" class=\"elementor-element elementor-element-adca0c0 e-con-full e-flex e-con e-child\" data-id=\"adca0c0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-98df495 elementor-widget elementor-widget-n-accordion\" data-id=\"98df495\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;expanded&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys.\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1600\" class=\"e-n-accordion-item\" open>\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"true\" aria-controls=\"e-n-accordion-item-1600\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Through July 14 <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-angle-down\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-angle-up\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region region\" aria-labelledby=\"e-n-accordion-item-1206 e-n-accordion-item-1600\" class=\"elementor-element elementor-element-632b7f6 e-con-full e-flex e-con e-child\" data-id=\"632b7f6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region region\" aria-labelledby=\"e-n-accordion-item-1206 e-n-accordion-item-1600\" class=\"elementor-element elementor-element-fe17520 e-flex e-con-boxed e-con e-child\" data-id=\"fe17520\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-051dd13 elementor-widget elementor-widget-text-editor\" data-id=\"051dd13\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"118\" data-end=\"257\"><strong data-start=\"142\" data-end=\"195\">INTRASTAT - Intra-Community Trade Statistics<\/strong><br data-start=\"195\" data-end=\"198\" \/>June 2025. Obligated to provide statistical information<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1601\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1601\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Through July 21 <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-angle-down\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-angle-up\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region region\" aria-labelledby=\"e-n-accordion-item-1206 e-n-accordion-item-1601\" class=\"elementor-element elementor-element-d54ec05 e-con-full e-flex e-con e-child\" data-id=\"d54ec05\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region region\" aria-labelledby=\"e-n-accordion-item-1206 e-n-accordion-item-1601\" class=\"elementor-element elementor-element-6313716 e-flex e-con-boxed e-con e-child\" data-id=\"6313716\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5bd771d elementor-widget elementor-widget-text-editor\" data-id=\"5bd771d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"264\" data-end=\"704\"><strong data-start=\"288\" data-end=\"309\">Income and Society<\/strong><br data-start=\"309\" data-end=\"312\" \/>Withholding and withholding payments on income from employment, economic activities, premiums and certain capital gains and income imputations, profits from shares and holdings in Collective Investment Schemes, rental income from urban real estate, movable capital, authorized persons and balances in current accounts, and income of nonresidents obtained without a permanent establishment.<\/p><p data-start=\"706\" data-end=\"784\">June 2025. Major undertakings: <strong data-start=\"735\" data-end=\"782\">111, 115, 117, 123, 124, 126, 128, 216, 230<\/strong><\/p><p data-start=\"786\" data-end=\"864\">Second quarter 2025: <strong data-start=\"810\" data-end=\"862\">111, 115, 117, 123, 124, 126, 128, 136, 210, 216<\/strong><\/p><p data-start=\"866\" data-end=\"924\"><strong data-start=\"866\" data-end=\"896\">Fractional IRPEF payments<\/strong><br data-start=\"896\" data-end=\"899\" \/>Second quarter 2025:<\/p><ul data-start=\"925\" data-end=\"980\"><li data-start=\"925\" data-end=\"951\"><p data-start=\"927\" data-end=\"951\">Direct estimation: <strong data-start=\"942\" data-end=\"949\">130<\/strong><\/p><\/li><li data-start=\"952\" data-end=\"980\"><p data-start=\"954\" data-end=\"980\">Objective estimation: <strong data-start=\"971\" data-end=\"978\">131<\/strong><\/p><\/li><\/ul><p data-start=\"982\" data-end=\"1365\"><strong data-start=\"982\" data-end=\"989\">VAT<\/strong><br data-start=\"989\" data-end=\"992\" \/>June 2025. Summary declaration of intra-community transactions: <strong data-start=\"1062\" data-end=\"1069\">349<\/strong><br data-start=\"1069\" data-end=\"1072\" \/>Second quarter 2025. Self-liquidation: <strong data-start=\"1114\" data-end=\"1121\">303<\/strong><br data-start=\"1121\" data-end=\"1124\" \/>Second quarter 2025. Non-periodic statement-liquidation: <strong data-start=\"1190\" data-end=\"1197\">309<\/strong><br data-start=\"1197\" data-end=\"1200\" \/>Second quarter 2025. Summary declaration of intra-community transactions: <strong data-start=\"1281\" data-end=\"1288\">349<\/strong><br data-start=\"1288\" data-end=\"1291\" \/>Second quarter 2025. Transactions treated as imports: <strong data-start=\"1356\" data-end=\"1363\">380<\/strong><\/p><p data-start=\"1367\" data-end=\"1740\">Request for refund of dues reimbursed to travelers by entrepreneurs under surcharge: <strong data-start=\"1463\" data-end=\"1470\">308<\/strong><br data-start=\"1470\" data-end=\"1473\" \/>Application for refund from taxable persons in the simplified VAT regime who carry out passenger or freight transport by road for purchase of certain means of transport: <strong data-start=\"1644\" data-end=\"1651\">308<\/strong><br data-start=\"1651\" data-end=\"1654\" \/>Restitution compensation special scheme agriculture, livestock and fisheries: <strong data-start=\"1731\" data-end=\"1738\">341<\/strong><\/p><p data-start=\"1742\" data-end=\"1807\"><strong data-start=\"1742\" data-end=\"1782\">Tax on Insurance Premiums<\/strong><br data-start=\"1782\" data-end=\"1785\" \/>June 2025: <strong data-start=\"1798\" data-end=\"1805\">430<\/strong><\/p><p data-start=\"1809\" data-end=\"2223\"><strong data-start=\"1809\" data-end=\"1839\">Excise Duty on Manufacturing<\/strong><br data-start=\"1839\" data-end=\"1842\" \/>April 2025. Big business: <strong data-start=\"1871\" data-end=\"1888\">561, 562, 563<\/strong><br data-start=\"1888\" data-end=\"1891\" \/>June 2025: <strong data-start=\"1904\" data-end=\"1921\">548, 566, 581<\/strong><br data-start=\"1921\" data-end=\"1924\" \/>June 2025: <strong data-start=\"1937\" data-end=\"1944\">573<\/strong> (Self-liquidation), <strong data-start=\"1965\" data-end=\"1972\">A24<\/strong> (Claim)<br data-start=\"1996\" data-end=\"1999\" \/>Second quarter 2025: <strong data-start=\"2023\" data-end=\"2040\">521, 522, 547<\/strong><br data-start=\"2040\" data-end=\"2043\" \/>Second quarter 2025. V1, F1 activities: <strong data-start=\"2084\" data-end=\"2091\">553<\/strong> (establishments authorized for paper accounting)<br data-start=\"2144\" data-end=\"2147\" \/>Second quarter 2025. Claims: <strong data-start=\"2194\" data-end=\"2221\">506, 507, 508, 524, 572<\/strong><\/p><p data-start=\"2225\" data-end=\"2308\">Statement transactions registered recipients and tax representatives: <strong data-start=\"2299\" data-end=\"2306\">510<\/strong><\/p><p data-start=\"2310\" data-end=\"2436\"><strong data-start=\"2310\" data-end=\"2337\">Excise Tax on Electricity<\/strong><br data-start=\"2337\" data-end=\"2340\" \/>June 2025. Major undertakings: <strong data-start=\"2369\" data-end=\"2376\">560<\/strong><br data-start=\"2376\" data-end=\"2379\" \/>Second quarter 2025. Excluding large enterprises: <strong data-start=\"2427\" data-end=\"2434\">560<\/strong><\/p><p data-start=\"2438\" data-end=\"3010\"><strong data-start=\"2438\" data-end=\"2460\">Environmental Taxes<\/strong><br data-start=\"2460\" data-end=\"2463\" \/>June 2025. Special tax on non-reusable plastic packaging. Self-assessment: <strong data-start=\"2557\" data-end=\"2564\">592<\/strong><br data-start=\"2564\" data-end=\"2567\" \/>Second quarter 2025. Tax on fluorinated greenhouse gases. Self-assessment: <strong data-start=\"2652\" data-end=\"2659\">587<\/strong>. Reimbursement request: <strong data-start=\"2681\" data-end=\"2688\">A23<\/strong>. Inventory accounting presentation<br data-start=\"2724\" data-end=\"2727\" \/>Second quarter 2025. Special tax on non-reusable plastic packaging. Self-assessment: <strong data-start=\"2832\" data-end=\"2839\">592<\/strong>. Reimbursement request: <strong data-start=\"2861\" data-end=\"2868\">A22<\/strong><br data-start=\"2868\" data-end=\"2871\" \/>Year 2025. Tax on spent nuclear fuel storage and radioactive waste in centralized facilities. Second advance payment: <strong data-start=\"3001\" data-end=\"3008\">585<\/strong><\/p><p data-start=\"3012\" data-end=\"3070\"><strong data-start=\"3012\" data-end=\"3034\">Excise Tax on Coal<\/strong><br data-start=\"3034\" data-end=\"3037\" \/>Second quarter 2025: <strong data-start=\"3061\" data-end=\"3068\">595<\/strong><\/p><p data-start=\"3072\" data-end=\"3138\"><strong data-start=\"3072\" data-end=\"3113\">Financial Transaction Tax<\/strong><br data-start=\"3113\" data-end=\"3116\" \/>June 2025: <strong data-start=\"3129\" data-end=\"3136\">604<\/strong><\/p><p data-start=\"3140\" data-end=\"3315\"><strong data-start=\"3140\" data-end=\"3281\">Contribution audiovisual television service providers and video exchange platforms at the state level or above to an Autonomous Community<\/strong><br data-start=\"3281\" data-end=\"3284\" \/>Second advance payment 2025: <strong data-start=\"3306\" data-end=\"3313\">793<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1602\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1602\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Through July 25 <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-angle-down\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-angle-up\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region region\" aria-labelledby=\"e-n-accordion-item-1206 e-n-accordion-item-1602\" class=\"elementor-element elementor-element-8cd5936 e-con-full e-flex e-con e-child\" data-id=\"8cd5936\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region region\" aria-labelledby=\"e-n-accordion-item-1206 e-n-accordion-item-1602\" class=\"elementor-element elementor-element-7aeb6b5 e-flex e-con-boxed e-con e-child\" data-id=\"7aeb6b5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6e198f3 elementor-widget elementor-widget-text-editor\" data-id=\"6e198f3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"3322\" data-end=\"3504\"><strong data-start=\"3346\" data-end=\"3411\">Corporation Tax and Non-Resident Income Tax<\/strong> (permanent establishments and income entities incorporated abroad with presence in Spain)<\/p><ul data-start=\"3505\" data-end=\"3715\"><li data-start=\"3505\" data-end=\"3612\"><p data-start=\"3507\" data-end=\"3612\">Annual return 2024. Entities with tax period coinciding with calendar year: <strong data-start=\"3593\" data-end=\"3610\">200, 206, 220<\/strong><\/p><\/li><li data-start=\"3613\" data-end=\"3715\"><p data-start=\"3615\" data-end=\"3715\">Other entities: within 25 natural days following six months after the end of the tax period<\/p><\/li><\/ul><p data-start=\"3717\" data-end=\"4033\"><strong data-start=\"3717\" data-end=\"3861\">Statement of asset performance for conversion of deferred tax assets to receivable from tax authorities<\/strong><br data-start=\"3861\" data-end=\"3864\" \/>Year 2024. Entities with period coinciding with calendar year: <strong data-start=\"3923\" data-end=\"3930\">221<\/strong><br data-start=\"3930\" data-end=\"3933\" \/>Other entities: within 25 natural days following six months after the end of the tax period<\/p><p data-start=\"4035\" data-end=\"4378\"><strong data-start=\"4035\" data-end=\"4206\">Annual information statement aid received under the Canary Islands economic and tax regime and other state aid from corporate and IRNR taxpayers<\/strong><br data-start=\"4206\" data-end=\"4209\" \/>Year 2024. Entities with period coinciding with calendar year: <strong data-start=\"4268\" data-end=\"4275\">282<\/strong><br data-start=\"4275\" data-end=\"4278\" \/>Other entities: within 25 natural days following six months after the end of the tax period<\/p><p data-start=\"4380\" data-end=\"4728\"><strong data-start=\"4380\" data-end=\"4556\">Annual information statement aid received under the Balearic Islands special tax regime from Corporate Tax and IRNR taxpayers (permanent establishments)<\/strong><br data-start=\"4556\" data-end=\"4559\" \/>Year 2024. Entities with period coinciding with calendar year: <strong data-start=\"4618\" data-end=\"4625\">283<\/strong><br data-start=\"4625\" data-end=\"4628\" \/>Other entities: within 25 natural days following six months after the end of the tax period<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1603\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1603\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Through July 30 <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-angle-down\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-angle-up\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region region\" aria-labelledby=\"e-n-accordion-item-1206 e-n-accordion-item-1603\" class=\"elementor-element elementor-element-eabff3f e-con-full e-flex e-con e-child\" data-id=\"eabff3f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region region\" aria-labelledby=\"e-n-accordion-item-1206 e-n-accordion-item-1603\" class=\"elementor-element elementor-element-be95f87 e-flex e-con-boxed e-con e-child\" data-id=\"be95f87\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d130a90 elementor-widget elementor-widget-text-editor\" data-id=\"d130a90\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"4735\" data-end=\"4995\"><strong data-start=\"4759\" data-end=\"4766\">VAT<\/strong><br data-start=\"4766\" data-end=\"4769\" \/>June 2025. Self-liquidation: <strong data-start=\"4800\" data-end=\"4807\">303<\/strong><br data-start=\"4807\" data-end=\"4810\" \/>June 2025. Group of entities, individual model: <strong data-start=\"4862\" data-end=\"4869\">322<\/strong><br data-start=\"4869\" data-end=\"4872\" \/>June 2025. Group of entities, aggregate model: <strong data-start=\"4922\" data-end=\"4929\">353<\/strong><br data-start=\"4929\" data-end=\"4932\" \/>June 2025. Transactions treated as imports: <strong data-start=\"4986\" data-end=\"4993\">380<\/strong><\/p><p data-start=\"4997\" data-end=\"5148\"><strong data-start=\"4997\" data-end=\"5019\">Environmental Taxes<\/strong><br data-start=\"5019\" data-end=\"5022\" \/>Second quarter 2025. Tax on waste landfilling, incineration and co-incineration. Self-assessment: <strong data-start=\"5139\" data-end=\"5146\">593<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1604\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"5\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1604\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Through June 31 <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-angle-down\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-angle-up\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region region\" aria-labelledby=\"e-n-accordion-item-1206 e-n-accordion-item-1604\" class=\"elementor-element elementor-element-92509bf e-con-full e-flex e-con e-child\" data-id=\"92509bf\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region region\" aria-labelledby=\"e-n-accordion-item-1206 e-n-accordion-item-1604\" class=\"elementor-element elementor-element-0b8d6c9 e-flex e-con-boxed e-con e-child\" data-id=\"0b8d6c9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-19dbb50 elementor-widget elementor-widget-text-editor\" data-id=\"19dbb50\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"5155\" data-end=\"5327\"><strong data-start=\"5179\" data-end=\"5216\">Fiscal Identification Number<\/strong><br data-start=\"5216\" data-end=\"5219\" \/>Second quarter 2025. Accounts and transactions whose holders did not provide NIFs to credit institutions: <strong data-start=\"5318\" data-end=\"5325\">195<\/strong><\/p><p data-start=\"5329\" data-end=\"5484\"><strong data-start=\"5329\" data-end=\"5336\">VAT<\/strong><br data-start=\"5336\" data-end=\"5339\" \/>June 2025. One-stop shop - Import regime: <strong data-start=\"5394\" data-end=\"5401\">369<\/strong><br data-start=\"5401\" data-end=\"5404\" \/>Second quarter 2025. One-stop shop - Foreign and Union schemes: <strong data-start=\"5475\" data-end=\"5482\">369<\/strong><\/p><p data-start=\"5486\" data-end=\"5593\"><strong data-start=\"5486\" data-end=\"5534\">Tax on Deposits in Credit Entities<\/strong><br data-start=\"5534\" data-end=\"5537\" \/>Self-liquidation 2024: <strong data-start=\"5560\" data-end=\"5567\">411<\/strong><br data-start=\"5567\" data-end=\"5570\" \/>Down payment 2025: <strong data-start=\"5584\" data-end=\"5591\">410<\/strong><\/p><p data-start=\"5595\" data-end=\"5674\"><strong data-start=\"5595\" data-end=\"5638\">Tax on Certain Digital Services<\/strong><br data-start=\"5638\" data-end=\"5641\" \/>Second quarter 2025: <strong data-start=\"5665\" data-end=\"5672\">490<\/strong><\/p><p data-start=\"5676\" data-end=\"5941\"><strong data-start=\"5676\" data-end=\"5698\">Environmental Taxes<\/strong><br data-start=\"5698\" data-end=\"5701\" \/>June 2025. Special tax on non-reusable plastic packaging. Submission of accounts and stock book<br data-start=\"5813\" data-end=\"5816\" \/>Second quarter 2025. Special tax on non-reusable plastic packaging. Submission of accounts and stock book<\/p><p data-start=\"5943\" data-end=\"6020\"><strong data-start=\"5943\" data-end=\"5997\">Temporary Solidarity Tax Large Assets<\/strong><br data-start=\"5997\" data-end=\"6000\" \/>Year 2024: <strong data-start=\"6011\" data-end=\"6018\">718<\/strong><\/p><p data-start=\"6022\" data-end=\"6114\"><strong data-start=\"6022\" data-end=\"6078\">Information statement cross-border payments<\/strong><br data-start=\"6078\" data-end=\"6081\" \/>Second quarter 2025: <strong data-start=\"6105\" data-end=\"6112\">379<\/strong><\/p><p data-start=\"6116\" data-end=\"6254\"><strong data-start=\"6116\" data-end=\"6218\">Information statement update certain marketable cross-border mechanisms<\/strong><br data-start=\"6218\" data-end=\"6221\" \/>Second quarter 2025: <strong data-start=\"6245\" data-end=\"6252\">235<\/strong><\/p><p data-start=\"6256\" data-end=\"6440\"><strong data-start=\"6256\" data-end=\"6404\">Quarterly information declaration material goods trade operations in the Canary Special Zone without goods transit in Canary territory<\/strong><br data-start=\"6404\" data-end=\"6407\" \/>Second quarter 2025: <strong data-start=\"6431\" data-end=\"6438\">281<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1207\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"8\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1207\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> August  <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-angle-down\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-angle-up\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1207\" class=\"elementor-element elementor-element-1fc5b32 e-con-full e-flex e-con e-child\" data-id=\"1fc5b32\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5533815 elementor-widget elementor-widget-n-accordion\" data-id=\"5533815\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;expanded&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys.\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-8930\" class=\"e-n-accordion-item\" open>\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"true\" aria-controls=\"e-n-accordion-item-8930\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Through Aug. 12 <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-angle-down\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-angle-up\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region region\" aria-labelledby=\"e-n-accordion-item-1207 e-n-accordion-item-8930\" class=\"elementor-element elementor-element-e474e2b e-con-full e-flex e-con e-child\" data-id=\"e474e2b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region region\" aria-labelledby=\"e-n-accordion-item-1207 e-n-accordion-item-8930\" class=\"elementor-element elementor-element-b6ba2a0 e-flex e-con-boxed e-con e-child\" data-id=\"b6ba2a0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-71ff004 elementor-widget elementor-widget-text-editor\" data-id=\"71ff004\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"118\" data-end=\"257\"><strong data-start=\"136\" data-end=\"189\">INTRASTAT - Intra-Community Trade Statistics<\/strong><br data-start=\"189\" data-end=\"192\" \/>July 2025. Obligated to provide statistical information<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-8931\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-8931\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Through Aug. 20 <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-angle-down\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-angle-up\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region region\" aria-labelledby=\"e-n-accordion-item-1207 e-n-accordion-item-8931\" class=\"elementor-element elementor-element-b546e4e e-con-full e-flex e-con e-child\" data-id=\"b546e4e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region region\" aria-labelledby=\"e-n-accordion-item-1207 e-n-accordion-item-8931\" class=\"elementor-element elementor-element-ce67221 e-flex e-con-boxed e-con e-child\" data-id=\"ce67221\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-425c027 elementor-widget elementor-widget-text-editor\" data-id=\"425c027\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"258\" data-end=\"698\"><strong data-start=\"282\" data-end=\"303\">Income and Society<\/strong><br data-start=\"303\" data-end=\"306\" \/>Withholding and withholding payments on income from employment, economic activities, premiums and certain capital gains and income imputations, profits from shares and holdings in Collective Investment Schemes, rental income from urban real estate, movable capital, authorized persons and balances in current accounts, and income of nonresidents obtained without a permanent establishment.<\/p><p data-start=\"700\" data-end=\"778\">July 2025. Big business: <strong data-start=\"729\" data-end=\"776\">111, 115, 117, 123, 124, 126, 128, 216, 230<\/strong><\/p><p data-start=\"780\" data-end=\"978\"><strong data-start=\"780\" data-end=\"787\">VAT<\/strong><br data-start=\"787\" data-end=\"790\" \/>Application for refund from taxable persons in the simplified VAT regime carrying out passenger or freight transport by road, for the purchase of certain means of transport: <strong data-start=\"969\" data-end=\"976\">308<\/strong><\/p><p data-start=\"980\" data-end=\"1237\"><strong data-start=\"980\" data-end=\"1010\">Excise Duty on Manufacturing<\/strong><br data-start=\"1010\" data-end=\"1013\" \/>May 2025. Big business: <strong data-start=\"1042\" data-end=\"1059\">561, 562, 563<\/strong><br data-start=\"1059\" data-end=\"1062\" \/>July 2025: <strong data-start=\"1075\" data-end=\"1092\">548, 566, 581<\/strong><br data-start=\"1092\" data-end=\"1095\" \/>July 2025: <strong data-start=\"1108\" data-end=\"1115\">573<\/strong> (Self-liquidation), <strong data-start=\"1136\" data-end=\"1143\">A24<\/strong> (Claim)<br data-start=\"1167\" data-end=\"1170\" \/>Second quarter 2025. Excluding large enterprises: <strong data-start=\"1218\" data-end=\"1235\">561, 562, 563<\/strong><\/p><p data-start=\"1239\" data-end=\"1341\">Declaration of transactions by registered recipients and tax representatives: <strong data-start=\"1332\" data-end=\"1339\">510<\/strong><\/p><p data-start=\"1343\" data-end=\"1411\"><strong data-start=\"1343\" data-end=\"1370\">Excise Tax on Electricity<\/strong><br data-start=\"1370\" data-end=\"1373\" \/>July 2025. Big business: <strong data-start=\"1402\" data-end=\"1409\">560<\/strong><\/p><p data-start=\"1413\" data-end=\"1544\"><strong data-start=\"1413\" data-end=\"1435\">Environmental Taxes<\/strong><br data-start=\"1435\" data-end=\"1438\" \/>July 2025. Special tax on non-reusable plastic packaging. Self-assessment: <strong data-start=\"1535\" data-end=\"1542\">592<\/strong><\/p><p data-start=\"1546\" data-end=\"1612\"><strong data-start=\"1546\" data-end=\"1587\">Financial Transaction Tax<\/strong><br data-start=\"1587\" data-end=\"1590\" \/>July 2025: <strong data-start=\"1603\" data-end=\"1610\">604<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-8932\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-8932\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Through August 31 <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-angle-down\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-angle-up\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region region\" aria-labelledby=\"e-n-accordion-item-1207 e-n-accordion-item-8932\" class=\"elementor-element elementor-element-2143215 e-con-full e-flex e-con e-child\" data-id=\"2143215\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region region\" aria-labelledby=\"e-n-accordion-item-1207 e-n-accordion-item-8932\" class=\"elementor-element elementor-element-d35ee36 e-flex e-con-boxed e-con e-child\" data-id=\"d35ee36\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-34e2118 elementor-widget elementor-widget-text-editor\" data-id=\"34e2118\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"3322\" data-end=\"3504\"><strong data-start=\"1643\" data-end=\"1650\">VAT<\/strong><br data-start=\"1650\" data-end=\"1653\" \/>July 2025. One-stop shop - Import regime: <strong data-start=\"1708\" data-end=\"1715\">369<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1208\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"9\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1208\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> September  <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-angle-down\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-angle-up\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1208\" class=\"elementor-element elementor-element-dfcbd55 e-con-full e-flex e-con e-child\" data-id=\"dfcbd55\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2e3a7d8 elementor-widget elementor-widget-n-accordion\" data-id=\"2e3a7d8\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;expanded&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys.\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-4840\" class=\"e-n-accordion-item\" open>\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"true\" aria-controls=\"e-n-accordion-item-4840\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Through Sept. 1 <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-angle-down\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-angle-up\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region region\" aria-labelledby=\"e-n-accordion-item-1208 e-n-accordion-item-4840\" class=\"elementor-element elementor-element-24f74b8 e-con-full e-flex e-con e-child\" data-id=\"24f74b8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region region\" aria-labelledby=\"e-n-accordion-item-1208 e-n-accordion-item-4840\" class=\"elementor-element elementor-element-2e5ac44 e-flex e-con-boxed e-con e-child\" data-id=\"2e5ac44\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2660345 elementor-widget elementor-widget-text-editor\" data-id=\"2660345\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"118\" data-end=\"257\"><strong data-start=\"145\" data-end=\"152\">VAT<\/strong><br data-start=\"152\" data-end=\"155\" \/>July 2025. Self-liquidation: <strong data-start=\"186\" data-end=\"193\">303<\/strong><br data-start=\"193\" data-end=\"196\" \/>July 2025. Group of entities, individual model: <strong data-start=\"248\" data-end=\"255\">322<\/strong><br data-start=\"255\" data-end=\"258\" \/>July 2025. Group of entities, aggregate model: <strong data-start=\"308\" data-end=\"315\">353<\/strong><br data-start=\"315\" data-end=\"318\" \/>July 2025. Transactions treated as imports: <strong data-start=\"372\" data-end=\"379\">380<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-4841\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-4841\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Through Sept. 12 <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-angle-down\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-angle-up\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region region\" aria-labelledby=\"e-n-accordion-item-1208 e-n-accordion-item-4841\" class=\"elementor-element elementor-element-340cfa7 e-con-full e-flex e-con e-child\" data-id=\"340cfa7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region region\" aria-labelledby=\"e-n-accordion-item-1208 e-n-accordion-item-4841\" class=\"elementor-element elementor-element-341fee4 e-flex e-con-boxed e-con e-child\" data-id=\"341fee4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-690e82d elementor-widget elementor-widget-text-editor\" data-id=\"690e82d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"258\" data-end=\"698\"><strong data-start=\"415\" data-end=\"468\">INTRASTAT - Intra-Community Trade Statistics<\/strong><br data-start=\"468\" data-end=\"471\" \/>August 2025. Obligated to provide statistical information<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-4842\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-4842\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Through Sept. 22 <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-angle-down\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-angle-up\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region region\" aria-labelledby=\"e-n-accordion-item-1208 e-n-accordion-item-4842\" class=\"elementor-element elementor-element-2bf0aee e-con-full e-flex e-con e-child\" data-id=\"2bf0aee\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region region\" aria-labelledby=\"e-n-accordion-item-1208 e-n-accordion-item-4842\" class=\"elementor-element elementor-element-488c301 e-flex e-con-boxed e-con e-child\" data-id=\"488c301\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bd76edb elementor-widget elementor-widget-text-editor\" data-id=\"bd76edb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"537\" data-end=\"980\"><strong data-start=\"564\" data-end=\"585\">Income and Society<\/strong><br data-start=\"585\" data-end=\"588\" \/>Withholding and withholding payments on income from employment, economic activities, premiums and certain capital gains and income imputations, profits from shares and holdings in Collective Investment Schemes, rental income from urban real estate, movable capital, authorized persons and balances in current accounts, and income of nonresidents obtained without a permanent establishment.<\/p><p data-start=\"982\" data-end=\"1060\">August 2025. Major undertakings: <strong data-start=\"1011\" data-end=\"1058\">111, 115, 117, 123, 124, 126, 128, 216, 230<\/strong><\/p><p data-start=\"1062\" data-end=\"1342\"><strong data-start=\"1062\" data-end=\"1069\">VAT<\/strong><br data-start=\"1069\" data-end=\"1072\" \/>July and August 2025. Summary declaration of intra-community transactions: <strong data-start=\"1151\" data-end=\"1158\">349<\/strong><br data-start=\"1158\" data-end=\"1161\" \/>Application for refund from taxable persons in the simplified VAT regime who carry out passenger or freight transport by road, for purchase of certain means of transport: <strong data-start=\"1333\" data-end=\"1340\">308<\/strong><\/p><p data-start=\"1344\" data-end=\"1418\"><strong data-start=\"1344\" data-end=\"1384\">Tax on Insurance Premiums<\/strong><br data-start=\"1384\" data-end=\"1387\" \/>July and August 2025: <strong data-start=\"1409\" data-end=\"1416\">430<\/strong><\/p><p data-start=\"1420\" data-end=\"1609\"><strong data-start=\"1420\" data-end=\"1450\">Excise Duty on Manufacturing<\/strong><br data-start=\"1450\" data-end=\"1453\" \/>June 2025. Major undertakings: <strong data-start=\"1482\" data-end=\"1499\">561, 562, 563<\/strong><br data-start=\"1499\" data-end=\"1502\" \/>August 2025: <strong data-start=\"1515\" data-end=\"1532\">548, 566, 581<\/strong><br data-start=\"1532\" data-end=\"1535\" \/>August 2025: <strong data-start=\"1548\" data-end=\"1555\">573<\/strong> (Self-liquidation), <strong data-start=\"1576\" data-end=\"1583\">A24<\/strong> (Claim)<\/p><p data-start=\"1611\" data-end=\"1707\">Declaration of transactions by registered recipients and tax representatives: <strong data-start=\"1698\" data-end=\"1705\">510<\/strong><\/p><p data-start=\"1709\" data-end=\"1777\"><strong data-start=\"1709\" data-end=\"1736\">Excise Tax on Electricity<\/strong><br data-start=\"1736\" data-end=\"1739\" \/>August 2025. Major undertakings: <strong data-start=\"1768\" data-end=\"1775\">560<\/strong><\/p><p data-start=\"1779\" data-end=\"2006\"><strong data-start=\"1779\" data-end=\"1801\">Environmental Taxes<\/strong><br data-start=\"1801\" data-end=\"1804\" \/>August 2025. Special tax on non-reusable plastic packaging. Self-assessment: <strong data-start=\"1901\" data-end=\"1908\">592<\/strong><br data-start=\"1908\" data-end=\"1911\" \/>Year 2025. Tax on the value of electricity production. Second advance payment: <strong data-start=\"1997\" data-end=\"2004\">583<\/strong><\/p><p data-start=\"2008\" data-end=\"2074\"><strong data-start=\"2008\" data-end=\"2049\">Financial Transaction Tax<\/strong><br data-start=\"2049\" data-end=\"2052\" \/>August 2025: <strong data-start=\"2065\" data-end=\"2072\">604<\/strong><\/p><p data-start=\"2076\" data-end=\"2183\"><strong data-start=\"2076\" data-end=\"2160\">Tax on the interest and commission margin of certain financial entities<\/strong><br data-start=\"2160\" data-end=\"2163\" \/>Year 2024: <strong data-start=\"2174\" data-end=\"2181\">780<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-4843\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-4843\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Through Sept. 30 <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-angle-down\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-angle-up\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region region\" aria-labelledby=\"e-n-accordion-item-1208 e-n-accordion-item-4843\" class=\"elementor-element elementor-element-e289305 e-con-full e-flex e-con e-child\" data-id=\"e289305\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region region\" aria-labelledby=\"e-n-accordion-item-1208 e-n-accordion-item-4843\" class=\"elementor-element elementor-element-cc523e0 e-flex e-con-boxed e-con e-child\" data-id=\"cc523e0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9117817 elementor-widget elementor-widget-text-editor\" data-id=\"9117817\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"2190\" data-end=\"2579\"><strong data-start=\"2217\" data-end=\"2224\">VAT<\/strong><br data-start=\"2224\" data-end=\"2227\" \/>Year 2024. Application for refund of VAT paid: <strong data-start=\"2273\" data-end=\"2285\">360, 361<\/strong><br data-start=\"2285\" data-end=\"2288\" \/>August 2025. Self-liquidation: <strong data-start=\"2319\" data-end=\"2326\">303<\/strong><br data-start=\"2326\" data-end=\"2329\" \/>August 2025. Group of entities, individual model: <strong data-start=\"2381\" data-end=\"2388\">322<\/strong><br data-start=\"2388\" data-end=\"2391\" \/>August 2025. Group of entities, aggregate model: <strong data-start=\"2441\" data-end=\"2448\">353<\/strong><br data-start=\"2448\" data-end=\"2451\" \/>August 2025. One-stop shop - Import regime: <strong data-start=\"2506\" data-end=\"2513\">369<\/strong><br data-start=\"2513\" data-end=\"2516\" \/>August 2025. Transactions treated as imports: <strong data-start=\"2570\" data-end=\"2577\">380<\/strong><\/p><p data-start=\"2581\" data-end=\"2868\">First quarter 2025: Request for reimbursement of tax dues incurred related to NATO, International Headquarters and States Parties to the Treaty: <strong data-start=\"2739\" data-end=\"2746\">364<\/strong><br data-start=\"2746\" data-end=\"2749\" \/>First quarter 2025: request for reimbursement of tax dues incurred by the armed forces of EU member states: <strong data-start=\"2859\" data-end=\"2866\">381<\/strong><\/p><p data-start=\"2870\" data-end=\"3033\"><strong data-start=\"2870\" data-end=\"2892\">Environmental Taxes<\/strong><br data-start=\"2892\" data-end=\"2895\" \/>July and August 2025. Special tax on non-reusable plastic packaging. Submission of accounts and stock book.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1209\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"10\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1209\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> October  <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-angle-down\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-angle-up\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1209\" class=\"elementor-element elementor-element-10089a2 e-con-full e-flex e-con e-child\" data-id=\"10089a2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-504f70d elementor-widget elementor-widget-n-accordion\" data-id=\"504f70d\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;expanded&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys.\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-8420\" class=\"e-n-accordion-item\" open>\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"true\" aria-controls=\"e-n-accordion-item-8420\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Through Oct. 13 <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-angle-down\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-angle-up\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region region\" aria-labelledby=\"e-n-accordion-item-1209 e-n-accordion-item-8420\" class=\"elementor-element elementor-element-78f4421 e-con-full e-flex e-con e-child\" data-id=\"78f4421\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region region\" aria-labelledby=\"e-n-accordion-item-1209 e-n-accordion-item-8420\" class=\"elementor-element elementor-element-b2a8953 e-flex e-con-boxed e-con e-child\" data-id=\"b2a8953\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5b3c512 elementor-widget elementor-widget-text-editor\" data-id=\"5b3c512\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"118\" data-end=\"257\"><strong data-start=\"139\" data-end=\"192\">INTRASTAT - Intra-Community Trade Statistics<\/strong><br data-start=\"192\" data-end=\"195\" \/>September 2025. Obligated to provide statistical information<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-8421\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-8421\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Through Oct. 20 <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-angle-down\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-angle-up\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region region\" aria-labelledby=\"e-n-accordion-item-1209 e-n-accordion-item-8421\" class=\"elementor-element elementor-element-895f58c e-con-full e-flex e-con e-child\" data-id=\"895f58c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region region\" aria-labelledby=\"e-n-accordion-item-1209 e-n-accordion-item-8421\" class=\"elementor-element elementor-element-b7f77cc e-flex e-con-boxed e-con e-child\" data-id=\"b7f77cc\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-387b7c0 elementor-widget elementor-widget-text-editor\" data-id=\"387b7c0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"264\" data-end=\"705\"><strong data-start=\"289\" data-end=\"310\">Income and Society<\/strong><br data-start=\"310\" data-end=\"313\" \/>Withholding and withholding payments on income from employment, economic activities, premiums and certain capital gains and income imputations, profits from shares and holdings in Collective Investment Schemes, rental income from urban real estate, movable capital, authorized persons and balances in current accounts, and income of nonresidents obtained without a permanent establishment.<\/p><p data-start=\"707\" data-end=\"788\">September 2025. Large enterprises: <strong data-start=\"739\" data-end=\"786\">111, 115, 117, 123, 124, 126, 128, 216, 230<\/strong><\/p><p data-start=\"790\" data-end=\"866\">Third quarter 2025: <strong data-start=\"812\" data-end=\"864\">111, 115, 117, 123, 124, 126, 128, 136, 210, 216<\/strong><\/p><p data-start=\"868\" data-end=\"924\"><strong data-start=\"868\" data-end=\"898\">Fractional IRPEF payments<\/strong><br data-start=\"898\" data-end=\"901\" \/>Third quarter 2025:<\/p><ul data-start=\"925\" data-end=\"980\"><li data-start=\"925\" data-end=\"951\"><p data-start=\"927\" data-end=\"951\">Direct estimation: <strong data-start=\"942\" data-end=\"949\">130<\/strong><\/p><\/li><li data-start=\"952\" data-end=\"980\"><p data-start=\"954\" data-end=\"980\">Objective estimation: <strong data-start=\"971\" data-end=\"978\">131<\/strong><\/p><\/li><\/ul><p data-start=\"982\" data-end=\"1080\"><strong data-start=\"982\" data-end=\"1056\">Fractional payments Companies and Establishment Organizations of non-residents<\/strong><br data-start=\"1056\" data-end=\"1059\" \/>Current year:<\/p><ul data-start=\"1081\" data-end=\"1172\"><li data-start=\"1081\" data-end=\"1109\"><p data-start=\"1083\" data-end=\"1109\">General scheme: <strong data-start=\"1100\" data-end=\"1107\">202<\/strong><\/p><\/li><li data-start=\"1110\" data-end=\"1172\"><p data-start=\"1112\" data-end=\"1172\">Tax consolidation scheme (tax groups): <strong data-start=\"1163\" data-end=\"1170\">222<\/strong><\/p><\/li><\/ul><p data-start=\"1174\" data-end=\"1552\"><strong data-start=\"1174\" data-end=\"1181\">VAT<\/strong><br data-start=\"1181\" data-end=\"1184\" \/>September 2025. Summary declaration of intra-community transactions: <strong data-start=\"1257\" data-end=\"1264\">349<\/strong><br data-start=\"1264\" data-end=\"1267\" \/>Third quarter 2025. Self-liquidation: <strong data-start=\"1307\" data-end=\"1314\">303<\/strong><br data-start=\"1314\" data-end=\"1317\" \/>Third quarter 2025. Non-periodic statement-liquidation: <strong data-start=\"1381\" data-end=\"1388\">309<\/strong><br data-start=\"1388\" data-end=\"1391\" \/>Third quarter 2025. Summary declaration of intra-community transactions: <strong data-start=\"1470\" data-end=\"1477\">349<\/strong><br data-start=\"1477\" data-end=\"1480\" \/>Third quarter 2025. Transactions treated as imports: <strong data-start=\"1543\" data-end=\"1550\">380<\/strong><\/p><p data-start=\"1554\" data-end=\"1910\">Request for refund of dues reimbursed to travelers by entrepreneurs under surcharge: <strong data-start=\"1646\" data-end=\"1653\">308<\/strong><br data-start=\"1653\" data-end=\"1656\" \/>Refund request simplified VAT regime taxable persons performing passenger or freight transport by road for purchase of certain means of transport: <strong data-start=\"1814\" data-end=\"1821\">308<\/strong><br data-start=\"1821\" data-end=\"1824\" \/>Restitution compensation special scheme agriculture, livestock and fisheries: <strong data-start=\"1901\" data-end=\"1908\">341<\/strong><\/p><p data-start=\"1912\" data-end=\"1980\"><strong data-start=\"1912\" data-end=\"1952\">Tax on Insurance Premiums<\/strong><br data-start=\"1952\" data-end=\"1955\" \/>September 2025: <strong data-start=\"1971\" data-end=\"1978\">430<\/strong><\/p><p data-start=\"1982\" data-end=\"2393\"><strong data-start=\"1982\" data-end=\"2012\">Excise Duty on Manufacturing<\/strong><br data-start=\"2012\" data-end=\"2015\" \/>July 2025. Big business: <strong data-start=\"2044\" data-end=\"2061\">561, 562, 563<\/strong><br data-start=\"2061\" data-end=\"2064\" \/>September 2025: <strong data-start=\"2080\" data-end=\"2097\">548, 566, 581<\/strong><br data-start=\"2097\" data-end=\"2100\" \/>September 2025: <strong data-start=\"2116\" data-end=\"2123\">573<\/strong> (Self-liquidation), <strong data-start=\"2144\" data-end=\"2151\">A24<\/strong> (Claim)<br data-start=\"2175\" data-end=\"2178\" \/>Third quarter 2025: <strong data-start=\"2200\" data-end=\"2217\">521, 522, 547<\/strong><br data-start=\"2217\" data-end=\"2220\" \/>Third quarter 2025. V1, F1 activities: <strong data-start=\"2259\" data-end=\"2266\">553<\/strong> (authorized paper accounting establishments)<br data-start=\"2316\" data-end=\"2319\" \/>Third quarter 2025. Claims: <strong data-start=\"2364\" data-end=\"2391\">506, 507, 508, 524, 572<\/strong><\/p><p data-start=\"2395\" data-end=\"2481\">Statement transactions from registered recipients and tax representatives: <strong data-start=\"2472\" data-end=\"2479\">510<\/strong><\/p><p data-start=\"2483\" data-end=\"2610\"><strong data-start=\"2483\" data-end=\"2510\">Excise Tax on Electricity<\/strong><br data-start=\"2510\" data-end=\"2513\" \/>September 2025. Large enterprises: <strong data-start=\"2545\" data-end=\"2552\">560<\/strong><br data-start=\"2552\" data-end=\"2555\" \/>Third quarter 2025. Excluding large enterprises: <strong data-start=\"2601\" data-end=\"2608\">560<\/strong><\/p><p data-start=\"2612\" data-end=\"3252\"><strong data-start=\"2612\" data-end=\"2634\">Environmental Taxes<\/strong><br data-start=\"2634\" data-end=\"2637\" \/>September 2025. Special tax on non-reusable plastic packaging. Self-assessment: <strong data-start=\"2728\" data-end=\"2735\">592<\/strong><br data-start=\"2735\" data-end=\"2738\" \/>Third quarter 2025. Fluorinated greenhouse gas tax. Self-assessment: <strong data-start=\"2816\" data-end=\"2823\">587<\/strong>. Reimbursement request: <strong data-start=\"2845\" data-end=\"2852\">A23<\/strong>. Inventory accounting presentation<br data-start=\"2888\" data-end=\"2891\" \/>Third quarter 2025. Special tax on non-reusable plastic packaging. Self-assessment: <strong data-start=\"2988\" data-end=\"2995\">592<\/strong>. Reimbursement request: <strong data-start=\"3017\" data-end=\"3024\">A22<\/strong><br data-start=\"3024\" data-end=\"3027\" \/>Year 2025. Tax on storage of spent nuclear fuel and radioactive waste in centralized facilities. Third down payment: <strong data-start=\"3152\" data-end=\"3159\">585<\/strong><br data-start=\"3159\" data-end=\"3162\" \/>Year 2025. Extraction value tax on gas, oil and condensate. Down payment: <strong data-start=\"3243\" data-end=\"3250\">589<\/strong><\/p><p data-start=\"3254\" data-end=\"3310\"><strong data-start=\"3254\" data-end=\"3276\">Excise Tax on Coal<\/strong><br data-start=\"3276\" data-end=\"3279\" \/>Third quarter 2025: <strong data-start=\"3301\" data-end=\"3308\">595<\/strong><\/p><p data-start=\"3312\" data-end=\"3381\"><strong data-start=\"3312\" data-end=\"3353\">Financial Transaction Tax<\/strong><br data-start=\"3353\" data-end=\"3356\" \/>September 2025: <strong data-start=\"3372\" data-end=\"3379\">604<\/strong><\/p><p data-start=\"3383\" data-end=\"3518\"><strong data-start=\"3383\" data-end=\"3486\">Contribution of audiovisual television service providers and national or supra-regional video platforms<\/strong><br data-start=\"3486\" data-end=\"3489\" \/>Third down payment 2025: <strong data-start=\"3509\" data-end=\"3516\">793<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-8422\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-8422\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Through Oct. 30 <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-angle-down\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-angle-up\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region region\" aria-labelledby=\"e-n-accordion-item-1209 e-n-accordion-item-8422\" class=\"elementor-element elementor-element-bcc2706 e-con-full e-flex e-con e-child\" data-id=\"bcc2706\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region region\" aria-labelledby=\"e-n-accordion-item-1209 e-n-accordion-item-8422\" class=\"elementor-element elementor-element-9043762 e-flex e-con-boxed e-con e-child\" data-id=\"9043762\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8947bb4 elementor-widget elementor-widget-text-editor\" data-id=\"8947bb4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"3525\" data-end=\"3787\"><strong data-start=\"3550\" data-end=\"3557\">VAT<\/strong><br data-start=\"3557\" data-end=\"3560\" \/>September 2025. Self-liquidation: <strong data-start=\"3594\" data-end=\"3601\">303<\/strong><br data-start=\"3601\" data-end=\"3604\" \/>September 2025. Group entity, individual model: <strong data-start=\"3656\" data-end=\"3663\">322<\/strong><br data-start=\"3663\" data-end=\"3666\" \/>September 2025. Group entity, aggregate model: <strong data-start=\"3716\" data-end=\"3723\">353<\/strong><br data-start=\"3723\" data-end=\"3726\" \/>September 2025. Transactions assimilated imports: <strong data-start=\"3778\" data-end=\"3785\">380<\/strong><\/p><p data-start=\"3789\" data-end=\"3938\"><strong data-start=\"3789\" data-end=\"3811\">Environmental Taxes<\/strong><br data-start=\"3811\" data-end=\"3814\" \/>Third quarter 2025. Tax on waste landfilling, incineration and co-incineration. Self-assessment: <strong data-start=\"3929\" data-end=\"3936\">593<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-8423\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-8423\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Through Oct. 31 <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-angle-down\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-angle-up\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region region\" aria-labelledby=\"e-n-accordion-item-1209 e-n-accordion-item-8423\" class=\"elementor-element elementor-element-ad0f556 e-con-full e-flex e-con e-child\" data-id=\"ad0f556\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region region\" aria-labelledby=\"e-n-accordion-item-1209 e-n-accordion-item-8423\" class=\"elementor-element elementor-element-157ca26 e-flex e-con-boxed e-con e-child\" data-id=\"157ca26\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a9c3782 elementor-widget elementor-widget-text-editor\" data-id=\"a9c3782\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"3945\" data-end=\"4119\"><strong data-start=\"3970\" data-end=\"4007\">Fiscal Identification Number<\/strong><br data-start=\"4007\" data-end=\"4010\" \/>Third quarter 2025. Accounts and transactions whose holders did not provide NIFs to credit institutions: <strong data-start=\"4110\" data-end=\"4117\">195<\/strong><\/p><p data-start=\"4121\" data-end=\"4277\"><strong data-start=\"4121\" data-end=\"4128\">VAT<\/strong><br data-start=\"4128\" data-end=\"4131\" \/>September 2025. One-stop shop - Import regime: <strong data-start=\"4189\" data-end=\"4196\">369<\/strong><br data-start=\"4196\" data-end=\"4199\" \/>Third quarter 2025. One-stop shop - Foreign and Union schemes: <strong data-start=\"4268\" data-end=\"4275\">369<\/strong><\/p><p data-start=\"4279\" data-end=\"4356\"><strong data-start=\"4279\" data-end=\"4322\">Tax on Certain Digital Services<\/strong><br data-start=\"4322\" data-end=\"4325\" \/>Third quarter 2025: <strong data-start=\"4347\" data-end=\"4354\">490<\/strong><\/p><p data-start=\"4358\" data-end=\"4624\"><strong data-start=\"4358\" data-end=\"4380\">Environmental Taxes<\/strong><br data-start=\"4380\" data-end=\"4383\" \/>September 2025. Special tax on non-reusable plastic packaging. Submission of accounts and stock book<br data-start=\"4498\" data-end=\"4501\" \/>Third quarter 2025. Special tax on non-reusable plastic packaging. Submission of accounts and stock book<\/p><p data-start=\"4626\" data-end=\"4762\"><strong data-start=\"4626\" data-end=\"4728\">Information statement update certain marketable cross-border mechanisms<\/strong><br data-start=\"4728\" data-end=\"4731\" \/>Third quarter 2025: <strong data-start=\"4753\" data-end=\"4760\">235<\/strong><\/p><p data-start=\"4764\" data-end=\"4947\"><strong data-start=\"4764\" data-end=\"4913\">Quarterly information declaration material goods trade operations in the Canary Special Zone without goods transit in the Canary territory<\/strong><br data-start=\"4913\" data-end=\"4916\" \/>Third quarter 2025: <strong data-start=\"4938\" data-end=\"4945\">281<\/strong><\/p><p data-start=\"4949\" data-end=\"5042\"><strong data-start=\"4949\" data-end=\"5008\">Information statement on cross-border payments<\/strong><br data-start=\"5008\" data-end=\"5011\" \/>Third quarter 2025: <strong data-start=\"5033\" data-end=\"5040\">379<\/strong><\/p><p data-start=\"5044\" data-end=\"5124\"><strong data-start=\"5044\" data-end=\"5073\">Tax Current Account<\/strong><br data-start=\"5073\" data-end=\"5076\" \/>Request for inclusion for year 2026: <strong data-start=\"5115\" data-end=\"5122\">CCT<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-12010\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"11\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-12010\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> November  <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-angle-down\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-angle-up\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-12010\" class=\"elementor-element elementor-element-977681b e-con-full e-flex e-con e-child\" data-id=\"977681b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f254672 elementor-widget elementor-widget-n-accordion\" data-id=\"f254672\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;expanded&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys.\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2540\" class=\"e-n-accordion-item\" open>\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"true\" aria-controls=\"e-n-accordion-item-2540\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Through Nov. 5 <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-angle-down\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-angle-up\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region region\" aria-labelledby=\"e-n-accordion-item-12010 e-n-accordion-item-2540\" class=\"elementor-element elementor-element-5e40b82 e-con-full e-flex e-con e-child\" data-id=\"5e40b82\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region region\" aria-labelledby=\"e-n-accordion-item-12010 e-n-accordion-item-2540\" class=\"elementor-element elementor-element-32dc393 e-flex e-con-boxed e-con e-child\" data-id=\"32dc393\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ba4199a elementor-widget elementor-widget-text-editor\" data-id=\"ba4199a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"116\" data-end=\"264\"><strong data-start=\"141\" data-end=\"152\">Income<\/strong><br data-start=\"152\" data-end=\"155\" \/>Payment of the second installment of the 2024 annual return, if payment has been made in installments: <strong data-start=\"255\" data-end=\"262\">102<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2541\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2541\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Through Nov. 12 <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-angle-down\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-angle-up\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region region\" aria-labelledby=\"e-n-accordion-item-12010 e-n-accordion-item-2541\" class=\"elementor-element elementor-element-0c42f50 e-con-full e-flex e-con e-child\" data-id=\"0c42f50\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region region\" aria-labelledby=\"e-n-accordion-item-12010 e-n-accordion-item-2541\" class=\"elementor-element elementor-element-668dffa e-flex e-con-boxed e-con e-child\" data-id=\"668dffa\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-57476c7 elementor-widget elementor-widget-text-editor\" data-id=\"57476c7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"264\" data-end=\"705\"><strong data-start=\"297\" data-end=\"350\">INTRASTAT - Intra-Community Trade Statistics<\/strong><br data-start=\"350\" data-end=\"353\" \/>October 2025. Obligated to provide statistical information<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2542\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2542\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Through Nov. 20 <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-angle-down\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-angle-up\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region region\" aria-labelledby=\"e-n-accordion-item-12010 e-n-accordion-item-2542\" class=\"elementor-element elementor-element-e516b7a e-con-full e-flex e-con e-child\" data-id=\"e516b7a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region region\" aria-labelledby=\"e-n-accordion-item-12010 e-n-accordion-item-2542\" class=\"elementor-element elementor-element-5b890bd e-flex e-con-boxed e-con e-child\" data-id=\"5b890bd\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-38a0bf0 elementor-widget elementor-widget-text-editor\" data-id=\"38a0bf0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"420\" data-end=\"862\"><strong data-start=\"446\" data-end=\"467\">Income and Society<\/strong><br data-start=\"467\" data-end=\"470\" \/>Withholding and withholding payments on income from employment, economic activities, premiums and certain capital gains and income imputations, profits from shares and holdings in Collective Investment Schemes, rental income from urban real estate, movable capital, authorized persons and balances in current accounts, and income of nonresidents obtained without a permanent establishment.<\/p><p data-start=\"864\" data-end=\"943\">October 2025. Big business: <strong data-start=\"894\" data-end=\"941\">111, 115, 117, 123, 124, 126, 128, 216, 230<\/strong><\/p><p data-start=\"945\" data-end=\"1214\"><strong data-start=\"945\" data-end=\"952\">VAT<\/strong><br data-start=\"952\" data-end=\"955\" \/>October 2025. Summary declaration of intra-community transactions: <strong data-start=\"1026\" data-end=\"1033\">349<\/strong><br data-start=\"1033\" data-end=\"1036\" \/>Application for refund from taxable persons in the simplified VAT regime who carry out passenger or freight transport by road, for purchase of certain means of transport: <strong data-start=\"1205\" data-end=\"1212\">308<\/strong><\/p><p data-start=\"1216\" data-end=\"1282\"><strong data-start=\"1216\" data-end=\"1256\">Tax on Insurance Premiums<\/strong><br data-start=\"1256\" data-end=\"1259\" \/>October 2025: <strong data-start=\"1273\" data-end=\"1280\">430<\/strong><\/p><p data-start=\"1284\" data-end=\"1541\"><strong data-start=\"1284\" data-end=\"1314\">Excise Duty on Manufacturing<\/strong><br data-start=\"1314\" data-end=\"1317\" \/>August 2025. Major undertakings: <strong data-start=\"1346\" data-end=\"1363\">561, 562, 563<\/strong><br data-start=\"1363\" data-end=\"1366\" \/>October 2025: <strong data-start=\"1380\" data-end=\"1397\">548, 566, 581<\/strong><br data-start=\"1397\" data-end=\"1400\" \/>October 2025: <strong data-start=\"1414\" data-end=\"1421\">573<\/strong> (Self-liquidation), <strong data-start=\"1442\" data-end=\"1449\">A24<\/strong> (Claim)<br data-start=\"1473\" data-end=\"1476\" \/>Third quarter 2025. Excluding large enterprises: <strong data-start=\"1522\" data-end=\"1539\">561, 562, 563<\/strong><\/p><p data-start=\"1543\" data-end=\"1629\">Statement transactions from registered recipients and tax representatives: <strong data-start=\"1620\" data-end=\"1627\">510<\/strong><\/p><p data-start=\"1631\" data-end=\"1700\"><strong data-start=\"1631\" data-end=\"1658\">Excise Tax on Electricity<\/strong><br data-start=\"1658\" data-end=\"1661\" \/>October 2025. Big business: <strong data-start=\"1691\" data-end=\"1698\">560<\/strong><\/p><p data-start=\"1702\" data-end=\"1825\"><strong data-start=\"1702\" data-end=\"1724\">Environmental Taxes<\/strong><br data-start=\"1724\" data-end=\"1727\" \/>October 2025. Special tax on non-reusable plastic packaging. Self-assessment: <strong data-start=\"1816\" data-end=\"1823\">592<\/strong><\/p><p data-start=\"1827\" data-end=\"1925\"><strong data-start=\"1827\" data-end=\"1840\">Year 2025<\/strong><br data-start=\"1840\" data-end=\"1843\" \/>Tax on the value of electricity production. Third advance payment: <strong data-start=\"1916\" data-end=\"1923\">583<\/strong><\/p><p data-start=\"1927\" data-end=\"1994\"><strong data-start=\"1927\" data-end=\"1968\">Financial Transaction Tax<\/strong><br data-start=\"1968\" data-end=\"1971\" \/>October 2025: <strong data-start=\"1985\" data-end=\"1992\">604<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2543\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2543\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Through Nov. 30 <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-angle-down\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-angle-up\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region region\" aria-labelledby=\"e-n-accordion-item-12010 e-n-accordion-item-2543\" class=\"elementor-element elementor-element-0a2496d e-con-full e-flex e-con e-child\" data-id=\"0a2496d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region region\" aria-labelledby=\"e-n-accordion-item-12010 e-n-accordion-item-2543\" class=\"elementor-element elementor-element-124c4a4 e-flex e-con-boxed e-con e-child\" data-id=\"124c4a4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-27d6187 elementor-widget elementor-widget-text-editor\" data-id=\"27d6187\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"3945\" data-end=\"4119\"><strong data-start=\"2027\" data-end=\"2034\">VAT<\/strong><br data-start=\"2034\" data-end=\"2037\" \/>October 2025. One-stop shop - Import regime: <strong data-start=\"2093\" data-end=\"2100\">369<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-12011\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"12\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-12011\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> December   <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-angle-down\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-angle-up\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-12011\" class=\"elementor-element elementor-element-63085c0 e-con-full e-flex e-con e-child\" data-id=\"63085c0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5a57bdb elementor-widget elementor-widget-n-accordion\" data-id=\"5a57bdb\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;expanded&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys.\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-9470\" class=\"e-n-accordion-item\" open>\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"true\" aria-controls=\"e-n-accordion-item-9470\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Through Dec. 1 <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-angle-down\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-angle-up\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region region\" aria-labelledby=\"e-n-accordion-item-12011 e-n-accordion-item-9470\" class=\"elementor-element elementor-element-6d3d802 e-con-full e-flex e-con e-child\" data-id=\"6d3d802\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region region\" aria-labelledby=\"e-n-accordion-item-12011 e-n-accordion-item-9470\" class=\"elementor-element elementor-element-aec4f73 e-flex e-con-boxed e-con e-child\" data-id=\"aec4f73\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-18240db elementor-widget elementor-widget-text-editor\" data-id=\"18240db\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"116\" data-end=\"382\"><strong data-start=\"142\" data-end=\"149\">VAT<\/strong><br data-start=\"149\" data-end=\"152\" \/>October 2025. Self-liquidation: <strong data-start=\"184\" data-end=\"191\">303<\/strong><br data-start=\"191\" data-end=\"194\" \/>October 2025. Group of entities, individual model: <strong data-start=\"247\" data-end=\"254\">322<\/strong><br data-start=\"254\" data-end=\"257\" \/>October 2025. Group of entities, aggregate model: <strong data-start=\"308\" data-end=\"315\">353<\/strong><br data-start=\"315\" data-end=\"318\" \/>October 2025. Transactions treated as imports: <strong data-start=\"373\" data-end=\"380\">380<\/strong><\/p><p data-start=\"384\" data-end=\"640\">Application for enrollment\/deletion. Monthly reimbursement register: <strong data-start=\"450\" data-end=\"457\">036<\/strong><br data-start=\"457\" data-end=\"460\" \/>Request for application of common deduction scheme for differentiated sectors for 2026: <em data-start=\"550\" data-end=\"565\">without model<\/em><br data-start=\"565\" data-end=\"568\" \/><strong data-start=\"568\" data-end=\"575\">SII<\/strong>. Waiver of electronic bookkeeping: <strong data-start=\"631\" data-end=\"638\">036<\/strong><\/p><p data-start=\"642\" data-end=\"788\"><strong data-start=\"642\" data-end=\"664\">Environmental Taxes<\/strong><br data-start=\"664\" data-end=\"667\" \/>October 2025. Special tax on non-reusable plastic packaging. Submission of accounts and stock book<\/p><p data-start=\"790\" data-end=\"899\"><strong data-start=\"790\" data-end=\"803\">Year 2024<\/strong><br data-start=\"803\" data-end=\"806\" \/>Tax on the value of electricity production. Annual self-assessment: <strong data-start=\"890\" data-end=\"897\">583<\/strong><\/p><p data-start=\"901\" data-end=\"1060\"><strong data-start=\"901\" data-end=\"914\">Year 2025<\/strong><br data-start=\"914\" data-end=\"917\" \/>Tax on the value of electricity production. Annual self-assessment for cessation of business from January to October 2024: <strong data-start=\"1051\" data-end=\"1058\">588<\/strong><\/p><p data-start=\"1062\" data-end=\"1362\"><strong data-start=\"1062\" data-end=\"1194\">Disclosure statement related transactions and transactions and situations with countries or territories qualified as tax havens<\/strong><br data-start=\"1194\" data-end=\"1197\" \/>Year 2024. Entities with tax period coinciding with calendar year: <strong data-start=\"1266\" data-end=\"1273\">232<\/strong><br data-start=\"1273\" data-end=\"1276\" \/>Other entities: in the month following ten months after the end of the tax period<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-9471\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-9471\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Through Dec. 12 <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-angle-down\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-angle-up\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region region\" aria-labelledby=\"e-n-accordion-item-12011 e-n-accordion-item-9471\" class=\"elementor-element elementor-element-fc2b569 e-con-full e-flex e-con e-child\" data-id=\"fc2b569\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region region\" aria-labelledby=\"e-n-accordion-item-12011 e-n-accordion-item-9471\" class=\"elementor-element elementor-element-5ac0e97 e-flex e-con-boxed e-con e-child\" data-id=\"5ac0e97\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9d55e47 elementor-widget elementor-widget-text-editor\" data-id=\"9d55e47\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"264\" data-end=\"705\"><strong data-start=\"1395\" data-end=\"1448\">INTRASTAT - Intra-Community Trade Statistics<\/strong><br data-start=\"1448\" data-end=\"1451\" \/>November 2025. Obligated to provide statistical information<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-9472\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-9472\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Through Dec. 22 <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-angle-down\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-angle-up\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region region\" aria-labelledby=\"e-n-accordion-item-12011 e-n-accordion-item-9472\" class=\"elementor-element elementor-element-5ede233 e-con-full e-flex e-con e-child\" data-id=\"5ede233\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region region\" aria-labelledby=\"e-n-accordion-item-12011 e-n-accordion-item-9472\" class=\"elementor-element elementor-element-de7e423 e-flex e-con-boxed e-con e-child\" data-id=\"de7e423\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-76d05be elementor-widget elementor-widget-text-editor\" data-id=\"76d05be\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"1519\" data-end=\"1961\"><strong data-start=\"1545\" data-end=\"1566\">Income and Society<\/strong><br data-start=\"1566\" data-end=\"1569\" \/>Withholding and withholding payments on income from employment, economic activities, premiums and certain capital gains and income imputations, profits from shares and holdings in Collective Investment Schemes, rental income from urban real estate, movable capital, authorized persons and balances in current accounts, and income of nonresidents obtained without a permanent establishment.<\/p><p data-start=\"1963\" data-end=\"2043\">November 2025. Big business: <strong data-start=\"1994\" data-end=\"2041\">111, 115, 117, 123, 124, 126, 128, 216, 230<\/strong><\/p><p data-start=\"2045\" data-end=\"2143\"><strong data-start=\"2045\" data-end=\"2119\">Split payments Companies and permanent establishments of nonresidents<\/strong><br data-start=\"2119\" data-end=\"2122\" \/>Current year:<\/p><ul data-start=\"2144\" data-end=\"2235\"><li data-start=\"2144\" data-end=\"2172\"><p data-start=\"2146\" data-end=\"2172\">General scheme: <strong data-start=\"2163\" data-end=\"2170\">202<\/strong><\/p><\/li><li data-start=\"2173\" data-end=\"2235\"><p data-start=\"2175\" data-end=\"2235\">Tax consolidation scheme (tax groups): <strong data-start=\"2226\" data-end=\"2233\">222<\/strong><\/p><\/li><\/ul><p data-start=\"2237\" data-end=\"2499\"><strong data-start=\"2237\" data-end=\"2244\">VAT<\/strong><br data-start=\"2244\" data-end=\"2247\" \/>November 2025. Summary declaration of intra-community transactions: <strong data-start=\"2319\" data-end=\"2326\">349<\/strong><br data-start=\"2326\" data-end=\"2329\" \/>Request for refund simplified VAT regime taxable persons performing passenger or freight transport by road for purchase of certain means of transport: <strong data-start=\"2490\" data-end=\"2497\">308<\/strong><\/p><p data-start=\"2501\" data-end=\"2568\"><strong data-start=\"2501\" data-end=\"2541\">Tax on Insurance Premiums<\/strong><br data-start=\"2541\" data-end=\"2544\" \/>November 2025: <strong data-start=\"2559\" data-end=\"2566\">430<\/strong><\/p><p data-start=\"2570\" data-end=\"2766\"><strong data-start=\"2570\" data-end=\"2600\">Excise Duty on Manufacturing<\/strong><br data-start=\"2600\" data-end=\"2603\" \/>September 2025. Large enterprises: <strong data-start=\"2635\" data-end=\"2652\">561, 562, 563<\/strong><br data-start=\"2652\" data-end=\"2655\" \/>November 2025: <strong data-start=\"2670\" data-end=\"2687\">548, 566, 581<\/strong><br data-start=\"2687\" data-end=\"2690\" \/>November 2025: <strong data-start=\"2705\" data-end=\"2712\">573<\/strong> (Self-liquidation), <strong data-start=\"2733\" data-end=\"2740\">A24<\/strong> (Claim)<\/p><p data-start=\"2768\" data-end=\"2854\">Statement transactions from registered recipients and tax representatives: <strong data-start=\"2845\" data-end=\"2852\">510<\/strong><\/p><p data-start=\"2856\" data-end=\"2926\"><strong data-start=\"2856\" data-end=\"2883\">Excise Tax on Electricity<\/strong><br data-start=\"2883\" data-end=\"2886\" \/>November 2025. Big business: <strong data-start=\"2917\" data-end=\"2924\">560<\/strong><\/p><p data-start=\"2928\" data-end=\"3052\"><strong data-start=\"2928\" data-end=\"2950\">Environmental Taxes<\/strong><br data-start=\"2950\" data-end=\"2953\" \/>November 2025. Special tax on non-reusable plastic packaging. Self-assessment: <strong data-start=\"3043\" data-end=\"3050\">592<\/strong><\/p><p data-start=\"3054\" data-end=\"3200\"><strong data-start=\"3054\" data-end=\"3067\">Year 2024<\/strong><br data-start=\"3067\" data-end=\"3070\" \/>Tax on the value of electricity production. Annual information statement transactions with taxpayers: <strong data-start=\"3191\" data-end=\"3198\">591<\/strong><\/p><p data-start=\"3202\" data-end=\"3380\"><strong data-start=\"3202\" data-end=\"3215\">Year 2025<\/strong><br data-start=\"3215\" data-end=\"3218\" \/>Tax on the production of spent nuclear fuel and radioactive waste from nucleoelectric power generation. Second advance payment: <strong data-start=\"3371\" data-end=\"3378\">584<\/strong><\/p><p data-start=\"3382\" data-end=\"3450\"><strong data-start=\"3382\" data-end=\"3423\">Financial Transaction Tax<\/strong><br data-start=\"3423\" data-end=\"3426\" \/>November 2025: <strong data-start=\"3441\" data-end=\"3448\">604<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-9473\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-9473\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Through Dec. 30 <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-angle-down\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-angle-up\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region region\" aria-labelledby=\"e-n-accordion-item-12011 e-n-accordion-item-9473\" class=\"elementor-element elementor-element-7cabbfa e-con-full e-flex e-con e-child\" data-id=\"7cabbfa\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region region\" aria-labelledby=\"e-n-accordion-item-12011 e-n-accordion-item-9473\" class=\"elementor-element elementor-element-de0a07a e-flex e-con-boxed e-con e-child\" data-id=\"de0a07a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e583e48 elementor-widget elementor-widget-text-editor\" data-id=\"e583e48\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"3945\" data-end=\"4119\"><strong data-start=\"3483\" data-end=\"3490\">VAT<\/strong><br data-start=\"3490\" data-end=\"3493\" \/>November 2025. Self-liquidation: <strong data-start=\"3526\" data-end=\"3533\">303<\/strong><br data-start=\"3533\" data-end=\"3536\" \/>November 2025. Group of entities, individual model: <strong data-start=\"3590\" data-end=\"3597\">322<\/strong><br data-start=\"3597\" data-end=\"3600\" \/>November 2025. Group of entities, aggregate model: <strong data-start=\"3652\" data-end=\"3659\">353<\/strong><br data-start=\"3659\" data-end=\"3662\" \/>November 2025. Transactions treated as imports: <strong data-start=\"3718\" data-end=\"3725\">380<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-9474\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"5\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-9474\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Until December 31 <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-angle-down\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-angle-up\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region region\" aria-labelledby=\"e-n-accordion-item-12011 e-n-accordion-item-9474\" class=\"elementor-element elementor-element-3b577bb e-con-full e-flex e-con e-child\" data-id=\"3b577bb\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region region\" aria-labelledby=\"e-n-accordion-item-12011 e-n-accordion-item-9474\" class=\"elementor-element elementor-element-cbc006d e-flex e-con-boxed e-con e-child\" data-id=\"cbc006d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c546f26 elementor-widget elementor-widget-text-editor\" data-id=\"c546f26\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"3734\" data-end=\"3880\"><strong data-start=\"3760\" data-end=\"3771\">Income<\/strong><br data-start=\"3771\" data-end=\"3774\" \/>Waiver or revocation of simplified direct estimation and objective estimation for 2026 and onwards: <strong data-start=\"3871\" data-end=\"3878\">036<\/strong><\/p><p data-start=\"3882\" data-end=\"3958\"><strong data-start=\"3882\" data-end=\"3889\">VAT<\/strong><br data-start=\"3889\" data-end=\"3892\" \/>November 2025. One-stop shop - Import regime: <strong data-start=\"3949\" data-end=\"3956\">369<\/strong><\/p><p data-start=\"3960\" data-end=\"4251\">Second quarter 2025: Request for reimbursement of tax dues incurred related to NATO, International Headquarters and States Parties to the Treaty: <strong data-start=\"4120\" data-end=\"4127\">364<\/strong><br data-start=\"4127\" data-end=\"4130\" \/>Second quarter 2025: request for reimbursement of tax dues incurred by the armed forces of EU member states: <strong data-start=\"4242\" data-end=\"4249\">381<\/strong><\/p><p data-start=\"4253\" data-end=\"4359\">Waiver or revocation of simplified schemes and agriculture, livestock and fisheries for 2026 onwards: <strong data-start=\"4350\" data-end=\"4357\">036<\/strong><\/p><p data-start=\"4361\" data-end=\"4550\">Option or revocation determination of tax base by global profit margin in the special regime used goods, works of art, antiques and collectibles for 2026 and following: <strong data-start=\"4541\" data-end=\"4548\">036<\/strong><\/p><p data-start=\"4552\" data-end=\"4650\">Option to tax at destination distance sales in other EU countries for 2026 and 2027: <strong data-start=\"4641\" data-end=\"4648\">036<\/strong><\/p><p data-start=\"4652\" data-end=\"4742\">Waiver of common deduction scheme for differentiated sectors for 2026: <em data-start=\"4725\" data-end=\"4740\">without model<\/em><\/p><p data-start=\"4744\" data-end=\"4959\">Notification of registration of special regime group of entities: <strong data-start=\"4803\" data-end=\"4810\">039<\/strong><br data-start=\"4810\" data-end=\"4813\" \/>Option or waiver advanced mode special regime group of entities: <strong data-start=\"4884\" data-end=\"4891\">039<\/strong><br data-start=\"4891\" data-end=\"4894\" \/>Annual disclosure of special regime group of entities: <strong data-start=\"4950\" data-end=\"4957\">039<\/strong><\/p><p data-start=\"4961\" data-end=\"5101\">Option special regime cash criterion for 2026: <strong data-start=\"5016\" data-end=\"5023\">036<\/strong><br data-start=\"5023\" data-end=\"5026\" \/>Waiver of special cash criterion regime for 2026, 2027 and 2028: <strong data-start=\"5092\" data-end=\"5099\">036<\/strong><\/p><p data-start=\"5103\" data-end=\"5244\"><strong data-start=\"5103\" data-end=\"5125\">Environmental Taxes<\/strong><br data-start=\"5125\" data-end=\"5128\" \/>November 2025. Special tax on non-reusable plastic packaging. Submission of accounts and stock book<\/p><p data-start=\"5246\" data-end=\"5373\"><strong data-start=\"5246\" data-end=\"5350\">Information statement use certain cross-border tax planning mechanisms<\/strong><br data-start=\"5350\" data-end=\"5353\" \/>Year 2024: <strong data-start=\"5364\" data-end=\"5371\">236<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d319cb7 e-con-full e-flex elementor-invisible e-con e-child\" data-id=\"d319cb7\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInLeft&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1d8950f elementor-widget elementor-widget-image\" data-id=\"1d8950f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"244\" height=\"48\" src=\"https:\/\/ilcommercialista.es\/wp-content\/uploads\/2025\/09\/rectangle_158.webp\" class=\"attachment-large size-large wp-image-60\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-47a5f11 elementor-widget elementor-widget-heading\" data-id=\"47a5f11\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">FISCAL CALENDAR<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e951596 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"e951596\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><span style=\"font-weight:500\">Check the calendar and don't miss any important dates.<\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1b8a016 elementor-widget elementor-widget-text-editor\" data-id=\"1b8a016\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>We help you plan, submit and manage your paperwork with<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-738c26f e-flex e-con-boxed e-con e-parent\" data-id=\"738c26f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-490c8aa elementor-widget elementor-widget-heading\" data-id=\"490c8aa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Check out the complete and updated tax calendar directly on the official website of the Internal Revenue Service.<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ff29d03 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"ff29d03\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/sede.agenciatributaria.gob.es\/Sede\/ayuda\/calendario-contribuyente\/calendario-contribuyente-2025\/calendario-anual\/diciembre.html\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"29\" height=\"29\" viewbox=\"0 0 29 29\" fill=\"none\"><path d=\"M27.7071 14.7071C28.0976 14.3166 28.0976 13.6834 27.7071 13.2929L21.3431 6.92893C20.9526 6.53841 20.3195 6.53841 19.9289 6.92893C19.5384 7.31946 19.5384 7.95262 19.9289 8.34315L25.5858 14L19.9289 19.6569C19.5384 20.0474 19.5384 20.6805 19.9289 21.0711C20.3195 21.4616 20.9526 21.4616 21.3431 21.0711L27.7071 14.7071ZM2 14L2 15L27 15L27 14L27 13L2 13L2 14Z\" fill=\"#FAFAFA\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">See official calendar<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-fc7876b e-con-full e-flex e-con e-parent\" data-id=\"fc7876b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c307e9f elementor-widget elementor-widget-template\" data-id=\"c307e9f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"template.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-template\">\n\t\t\t\t\t<div data-elementor-type=\"section\" data-elementor-id=\"272\" class=\"elementor elementor-272\" data-elementor-post-type=\"elementor_library\">\n\t\t\t<div class=\"elementor-element elementor-element-d4ec71c e-flex e-con-boxed e-con e-parent\" data-id=\"d4ec71c\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-d656bfe e-con-full e-flex e-con e-child\" data-id=\"d656bfe\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-e663abc e-con-full e-flex elementor-invisible e-con e-child\" data-id=\"e663abc\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInLeft&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-13f42e4 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"13f42e4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">You need <br><span style=\"font-weight:500\">About counseling?<\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f0802c0 e-con-full e-flex e-con e-child\" data-id=\"f0802c0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-379675a elementor-widget elementor-widget-text-editor\" data-id=\"379675a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Talk to us today. We are ready to listen to you.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b9d1a8f elementor-widget elementor-widget-button\" data-id=\"b9d1a8f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"http:\/\/ilcommercialista.es\/en\/contact-us\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"29\" height=\"29\" viewbox=\"0 0 29 29\" fill=\"none\"><path d=\"M27.7071 14.7071C28.0976 14.3166 28.0976 13.6834 27.7071 13.2929L21.3431 6.92893C20.9526 6.53841 20.3195 6.53841 19.9289 6.92893C19.5384 7.31946 19.5384 7.95262 19.9289 8.34315L25.5858 14L19.9289 19.6569C19.5384 20.0474 19.5384 20.6805 19.9289 21.0711C20.3195 21.4616 20.9526 21.4616 21.3431 21.0711L27.7071 14.7071ZM2 14L2 15L27 15L27 14L27 13L2 13L2 14Z\" fill=\"#FAFAFA\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Contact us<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f945041 e-flex e-con-boxed e-con e-parent\" data-id=\"f945041\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-a6fcd42 e-con-full e-flex e-con e-child\" data-id=\"a6fcd42\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-c7a6cb3 e-con-full e-flex elementor-invisible e-con e-child\" data-id=\"c7a6cb3\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInLeft&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8f6687d elementor-widget elementor-widget-image\" data-id=\"8f6687d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"244\" height=\"48\" src=\"https:\/\/ilcommercialista.es\/wp-content\/uploads\/2025\/09\/rectangle_158.webp\" class=\"attachment-large size-large wp-image-60\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c3a1cf1 elementor-widget elementor-widget-heading\" data-id=\"c3a1cf1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Your appointment in one click<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-38f1bee elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"38f1bee\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Book your<br><span style=\"font-weight:500\">Online counseling<\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-cf799a6 e-con-full e-flex e-con e-child\" data-id=\"cf799a6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-33a7778 elementor-widget elementor-widget-text-editor\" data-id=\"33a7778\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Handle your tax, accounting, labor, or legal paperwork from wherever you want.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-578aa35 elementor-widget elementor-widget-text-editor\" data-id=\"578aa35\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>How does it work?<\/strong><\/p><ol><li>Confirm your data<\/li><li>We contact you by video or phone<\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-96005de elementor-widget elementor-widget-text-editor\" data-id=\"96005de\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Reserva ahora tu asesoramiento<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8708ca8 elementor-widget elementor-widget-button\" data-id=\"8708ca8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"http:\/\/ilcommercialista.es\/en\/appointment\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"29\" height=\"29\" viewbox=\"0 0 29 29\" fill=\"none\"><path d=\"M27.7071 14.7071C28.0976 14.3166 28.0976 13.6834 27.7071 13.2929L21.3431 6.92893C20.9526 6.53841 20.3195 6.53841 19.9289 6.92893C19.5384 7.31946 19.5384 7.95262 19.9289 8.34315L25.5858 14L19.9289 19.6569C19.5384 20.0474 19.5384 20.6805 19.9289 21.0711C20.3195 21.4616 20.9526 21.4616 21.3431 21.0711L27.7071 14.7071ZM2 14L2 15L27 15L27 14L27 13L2 13L2 14Z\" fill=\"#FAFAFA\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Book now<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Gennaio Fino al 13 gennaio INTRASTAT \u2013 Statistica del commercio intracomunitario\u2022 Dicembre 2024 \u2013 Obbligo di fornire informazioni statistiche Fino al 20 gennaio IRPEF e Societ\u00e0Ritenute e versamenti a titolo di acconto relativi a: Redditi da lavoro, attivit\u00e0 economiche, premi e plusvalenze patrimoniali Guadagni da azioni e partecipazioni in Istituzioni di Investimento Collettivo Redditi da [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_monsterinsights_skip_tracking":false,"footnotes":""},"class_list":["post-793","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Calendario Fiscale 2025 | Il Commercialista<\/title>\n<meta name=\"description\" content=\"Consulta il calendario fiscale aggiornato con le date chiave per le imposte e le dichiarazioni. 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