INTRASTAT - Statistics of Intra-Community Trade.
- December 2024 - Obligation to provide statistical information.
IRPEF and Society
Withholdings and payments on account related to:
Income from employment, economic activities, bonuses and capital gains on assets
Earnings from shares and holdings in Collective Investment Institutions
Income from urban leases, movable capital
Accounts with authorized parties and balances
Income of non-residents without a permanent establishment
Models to be presented:
December 2024 - Large companies: 111, 115, 117, 123, 124, 126, 128, 216, 230
4th quarter 2024: 111, 115, 117, 123, 124, 126, 128, 136, 210, 216
VAT (VAT - Value Added Tax)
Notice of accession (December) to the special regime for enterprise groups: form 039
Refund application for taxable persons under simplified regime (goods/personal transport by road): form 308
Insurance Tax
December 2024: model 430
Excise Duty on Manufacturing
October 2024 (large companies): mod. 561, 562, 563
December 2024: mod. 548, 566, 581
4th quarter 2024: mod. 521, 522, 547
4th quarter - Activity V1, F1: mod. 553
4th quarter - Refund request: mod. 506, 507, 508, 524, 572
Transactions with registered recipients and tax representatives: form 510
Special Electricity Tax
December 2024 - Large companies: mod 560.
4th quarter 2024 - Excluding large companies: mod 560.
Environmental Fees
December 2024 - Tax on non-reusable plastic packaging: mod. 592
4th quarter 2024 - Fluorinated gas tax: form 587 (A23 refund)
4th quarter - Tax on non-reusable plastic packaging: form 592 (A22 refund)
Year 2024 - Tax on the production of spent nuclear fuel and radioactive waste: mod. 584
Year 2024 - Tax on centralized storage of radioactive waste: mod. 585
Coal Tax
4th quarter 2024: mod 595
Year 2024 - Annual declaration of operations: form 596
Financial Transaction Tax
December 2024: mod 604
Split payments - IRPEF
4th quarter 2024:
Simplified scheme: mod 130
Target regime: mod. 131
VAT
December 2024 - Self-assessment: mod 303.
December 2024 - Business group, individual model: mod. 322
December 2024 - Intracommunity transactions: form 349.
December 2024 - Business group, aggregate model: mod. 353
December 2024 or year 2024 - Transactions treated as imports: form 380.
4th quarter - Self-assessment: mod. 303
4th quarter - Non-periodic declaration: mod. 309
4th quarter - Intra-Community transactions: mod 349.
4th quarter - Transactions treated as imports: form 380.
Annual summary: mod. 390
VAT refund to tourists (recargo de equivalencia): mod. 308
Adjustment of proportions of VAT deductibility previous periods: mod. 318
Compensation reimbursement in the agriculture/fisheries scheme: form 341
Special prorrata option/revocation for 2025: mod. 036/037
Environmental Fees
4th quarter 2024 - Landfill and incineration tax: mod. 593
IRPEF
Waiver/withdrawal of target scheme 2025 and later: mod. 036/037
IRPEF and Society
Withholdings and payments: labor, premiums, economic activities, capital gains, annuities, accounts, nonresidents
Annual summary 2024: mod. 180, 188, 190, 193, 193-S, 194, 196, 270
Non-residents without a permanent establishment
Tax on real estate of nonresident entities 2024: form 213
Annual withholding summary 2024: Form 296.
Financial assets
Transactions with Letters from the Treasury: mod 192
Transactions with financial instruments: mod. 198
VAT
Waiver/withdrawal of simplified/agricultural schemes 2025 and later: mod. 036/037
Provisional rate request different from final rate: without model
December 2024 - Single window - Import regime: mod. 369
4th quarter 2024 - One-stop shop - EU/Extra EU schemes: mod. 369
Insurance
Annual summary 2024: mod 480.
Digital services
4th quarter 2024: mod 490
Environmental fees
December 2024 and 4th quarter 2024 - Plastic packaging: accounting and record book
Annual disclosure statements
Individual new entity certifications: form 165
Cash deposits and collections: form 171.
Cryptocurrency balances and transactions: mod 172, 173
Mortgages and real estate transactions: mod. 181
Donations received and used: form 182
Entities with imputed income: form 184
Purchases/sales in IIC: form 187.
Daycare expenses: form 233
Cross-border mechanisms (DAC6): mod. 235
Online platform operators: mod 238
Trade in Canary Island special zone (ZEC): mod 281
Accounts of nonresidents: form 291
Pension funds, insurance systems, savings: mod 345
Cross-border payments: mod 379
INTRASTAT - Intra-Community Trade Statistics
January 2025. Obligated to provide statistical information
Income and Society
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.
January 2025. Big business: 111, 115, 117, 123, 124, 126, 128, 216, 230
Fiscal Identification Number
Fourth quarter 2024. Quarterly reporting of accounts and transactions whose holders did not provide NIF to credit institutions: 195
Annual Statement 2024. Identification of check transactions of credit institutions: 199
VAT
January 2025. Summary declaration of intra-community transactions: 349
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: 308
Grants, compensation or aid for agricultural, livestock or forestry activities
Annual statement 2024: 346
Tax on Insurance Premiums
January 2025: 430
Excise Duty on Manufacturing
November 2024. Major undertakings: 561, 562, 563
January 2025: 548, 566, 581
Fourth quarter 2024. Excluding large enterprises: 561, 562, 563
Declaration of transactions by registered recipients and tax representatives: 510
Excise Tax on Electricity
January 2025. Big business: 560
Environmental Taxes
January 2025. Special tax on non-reusable plastic packaging. Self-assessment: 592
Year 2024. Tax on the value of electricity production. Fourth advance payment: 583
Financial Transaction Tax
January 2025: 604
VAT
January 2025. Self-liquidation: 303
January 2025. Group of entities, individual model: 322
January 2025. Group of entities, aggregate model: 353
January 2025. One-stop shop - Import regime: 369
January 2025. Transactions treated as imports: 380
Corporation Tax
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: 036
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: 036
Environmental Taxes
January 2025. Special tax on non-reusable plastic packaging. Submission of accounts and stock book.
Annual declaration of electricity consumption
Year 2024: 159
Annual disclosure statement credit/debit card transactions
Year 2024: 170
Annual disclosure statement long-term savings plans
Year 2024: 280
Annual declaration of transactions with third parties
Year 2024: 347
Self-assessment contribution audiovisual television service providers and video exchange platforms at the state level or above to an Autonomous Community
Year 2024: 792
INTRASTAT - Intra-Community Trade Statistics
February 2025. Obligated to provide statistical information
Income and Society
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.
February 2025. Big business: 111, 115, 117, 123, 124, 126, 128, 216, 230
VAT
February 2025. Summary declaration of intra-community transactions: 349
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: 308
Tax on Insurance Premiums
February 2025: 430
Excise Duty on Manufacturing
December 2024. Big business: 561, 562, 563
February 2025: 548, 566, 581
Declaration of transactions by registered recipients and tax representatives: 510
Excise Tax on Electricity
February 2025. Big business: 560
Environmental Taxes
February 2025. Special tax on non-reusable plastic packaging. Self-assessment: 592
Financial Transaction Tax
February 2025: 604
VAT
February 2025. Self-liquidation: 303
February 2025. Group of entities, individual model: 322
February 2025. Group of entities, aggregate model: 353
February 2025. One-stop shop - Import regime: 369
February 2025. Transactions treated as imports: 380
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: 364
Third quarter 2024: request for reimbursement of tax dues incurred by the armed forces of EU member states: 381
Hydrocarbon Tax
Year 2024. Annual list of recipients of second tariff products: 512
Year 2024. Annual mileage list
Environmental Taxes
February 2025. Special tax on non-reusable plastic packaging. Submission of accounts and stock book.
Information statement of values, insurance and annuities
Year 2023: 189
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
Year 2024: 294
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
Year 2024: 295
Information statement on assets and rights abroad
Year 2024: 720
Information statement on virtual currencies located abroad
Year 2024: 721
Income and Assets
Internet submission of Income 2024 and Heritage 2024 returns
With debit result with bank direct debit, until June 25
INTRASTAT - Intra-Community Trade Statistics
March 2025. Obligated to provide statistical information
Income and Society
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.
March 2025. Large enterprises: 111, 115, 117, 123, 124, 126, 128, 216, 230
First quarter 2025: 111, 115, 117, 123, 124, 126, 128, 136, 210, 216
IRPEF advances
First quarter 2025:
Direct estimation: 130
Objective estimation: 131
Advances Companies and permanent establishments of non-residents
Current year:
General scheme: 202
Tax consolidation scheme (tax groups): 222
VAT
March 2025. Summary declaration of intra-community transactions: 349
First quarter 2025. Self-liquidation: 303
First quarter 2025. Non-periodic statement-liquidation: 309
First quarter 2025. Summary declaration of intra-community transactions: 349
First quarter 2025. Transactions treated as imports: 380
Application for refund of fees reimbursed to travelers by entrepreneurs under surcharge: 308
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: 308
Restitution of compensation in the special agriculture, livestock and fisheries scheme: 341
Tax on Insurance Premiums
March 2025: 430
Excise Duty on Manufacturing
January 2025. Big business: 561, 562, 563
March 2025: 548, 566, 581
First quarter 2025: 521, 522, 547
First quarter 2025. V1, F1 activities: 553 (establishments authorized to keep paper-based accounts)
First quarter 2025. Claims: 506, 507, 508, 524, 572
Declaration of transactions by registered recipients and tax representatives: 510
Excise Tax on Electricity
March 2025. Large enterprises: 560
First quarter 2025. Excluding large enterprises: 560
Year 2024. Annual self-liquidation: 560
Environmental Taxes
March 2025. Special tax on non-reusable plastic packaging. Self-assessment: 592
First quarter 2025. Fluorinated greenhouse gas tax. Self-assessment: 587. Request for reimbursement: A23. Inventory accounting submission
First quarter 2025. Special tax on non-reusable plastic packaging. Self-assessment: 592. Request for reimbursement: A22
Year 2024. Tax on the value of gas, oil and condensate extraction. Annual self-assessment: 589
Year 2025. Tax on storage of spent nuclear fuel and radioactive waste in centralized facilities. First advance payment: 585
Excise Tax on Coal
First quarter 2025: 595
Financial Transaction Tax
March 2025: 604
Contribution audiovisual television service providers and video exchange platforms at or above the level of an Autonomous Community
Down payment 1P 2025: 793
VAT
March 2025. Self-liquidation: 303
March 2025. Group of entities, individual model: 322
March 2025. Group of entities, aggregate model: 353
March 2025. One-stop shop - Import regime: 369
March 2025. Transactions treated as imports: 380
First quarter 2025: One-stop shop - Foreign and Union schemes: 369
Fiscal Identification Number
First quarter 2025. Accounts and transactions whose holders did not provide NIF to credit institutions: 195
Tax on Certain Digital Services
First quarter 2025: 490
Environmental Taxes
March 2025. Special tax on non-reusable plastic packaging. Submission of accounts and stock book.
First quarter 2025. Special tax on non-reusable plastic packaging. Submission of accounts and stock book.
First quarter 2025. Tax on landfilling, incineration and co-incineration of waste. Self-assessment: 593
Information statement update of certain marketable cross-border mechanisms
First quarter 2025: 235
Quarterly information declaration transactions of trade in tangible goods in the Canary Special Zone without transit of goods through the Canary territory
First quarter 2025: 281
Information statement on cross-border payments
First quarter 2025: 379
Telephone submission of the 2024 income tax return
INTRASTAT - Intra-Community Trade Statistics
April 2025. Obligated to provide statistical information
Income and Society
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.
April 2025. Big business: 111, 115, 117, 123, 124, 126, 128, 216, 230
VAT
April 2025. Summary declaration of intra-community transactions: 349
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: 308
Tax on Insurance Premiums
April 2025: 430
Excise Duty on Manufacturing
February 2025. Big business: 561, 562, 563
April 2025: 548, 566, 581
April 2025: 573 (Self-liquidation), A24 (Claim)
First quarter 2025. Excluding large enterprises: 561, 562, 563
Declaration of transactions by registered recipients and tax representatives: 510
Excise Tax on Electricity
April 2025. Big business: 560
Environmental Taxes
April 2025. Special tax on non-reusable plastic packaging. Self-assessment: 592
Year 2025. Tax on the value of electricity production. First advance payment: 583
Financial Transaction Tax
April 2025: 604
VAT
April 2025. Self-liquidation: 303
April 2025. Group of entities, individual model: 322
April 2025. Group of entities, aggregate model: 353
April 2025. Transactions treated as imports: 380
VAT
April 2025. One-stop shop - Import regime: 369
Through June 2
Environmental Taxes
April 2025. Special tax on non-reusable plastic packaging. Submission of accounts and stock book.
Annual disclosure statement financial accounts under mutual assistance
Year 2024: 289
Annual disclosure statement financial accounts of certain U.S. persons (FATCA)
Year 2024: 290
June 2 to June 30
Submission at the offices of the Internal Revenue Service of the 2024 income tax return
INTRASTAT - Intra-Community Trade Statistics
May 2025. Obligated to provide statistical information
Income and Society
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.
May 2025. Big business: 111, 115, 117, 123, 124, 126, 128, 216, 230
VAT
May 2025. Summary declaration of intra-community transactions: 349
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: 308
Tax on Insurance Premiums
May 2025: 430
Excise Duty on Manufacturing
March 2025. Large enterprises: 561, 562, 563
May 2025: 548, 566, 581
May 2025: 573 (Self-liquidation), A24 (Claim)
Declaration of transactions by registered recipients and tax representatives: 510
Excise Tax on Electricity
May 2025. Big business: 560
Environmental Taxes
May 2025. Special tax on non-reusable plastic packaging. Self-assessment: 592
Year 2025. Tax on the production of spent nuclear fuel and radioactive waste from nuclear power generation. First advance payment: 584
Financial Transaction Tax
May 2024: 604
Tax on the interest and commission margin of certain financial entities
Down payment: 781
Income and Assets
Annual Income and Wealth Statement 2024 with debit result and bank settlement: D-100, D-714
Income and Assets
Annual return Income and Assets 2024 with credit, waiver of refund, negative or debit result without domiciliation of the first advance payment: D-100, D-714
Annual Income Declaration Special tax regime for workers, professionals, entrepreneurs and investors relocated to Spain 2024: 151
VAT
May 2025. Self-liquidation: 303
May 2025. Group of entities, individual model: 322
May 2025. Group of entities, aggregate model: 353
May 2025. One-stop shop - Import regime: 369
May 2025. Transactions treated as imports: 380
Fourth quarter 2024: Request for reimbursement of tax dues incurred related to NATO, International Headquarters and States Parties to the Treaty: 364
Fourth quarter 2024: request for reimbursement of tax dues incurred by the armed forces of EU member states: 381
Environmental Taxes
May 2025. Special tax on non-reusable plastic packaging. Accounting and stock book submission.
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
Year 2024: 282
Annual information statement aid received under the special tax regime of the Balearic Islands by IRPEF or IRNR taxpayers without a permanent establishment
Year 2024: 283
INTRASTAT - Intra-Community Trade Statistics
June 2025. Obligated to provide statistical information
Income and Society
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.
June 2025. Major undertakings: 111, 115, 117, 123, 124, 126, 128, 216, 230
Second quarter 2025: 111, 115, 117, 123, 124, 126, 128, 136, 210, 216
Fractional IRPEF payments
Second quarter 2025:
Direct estimation: 130
Objective estimation: 131
VAT
June 2025. Summary declaration of intra-community transactions: 349
Second quarter 2025. Self-liquidation: 303
Second quarter 2025. Non-periodic statement-liquidation: 309
Second quarter 2025. Summary declaration of intra-community transactions: 349
Second quarter 2025. Transactions treated as imports: 380
Request for refund of dues reimbursed to travelers by entrepreneurs under surcharge: 308
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: 308
Restitution compensation special scheme agriculture, livestock and fisheries: 341
Tax on Insurance Premiums
June 2025: 430
Excise Duty on Manufacturing
April 2025. Big business: 561, 562, 563
June 2025: 548, 566, 581
June 2025: 573 (Self-liquidation), A24 (Claim)
Second quarter 2025: 521, 522, 547
Second quarter 2025. V1, F1 activities: 553 (establishments authorized for paper accounting)
Second quarter 2025. Claims: 506, 507, 508, 524, 572
Statement transactions registered recipients and tax representatives: 510
Excise Tax on Electricity
June 2025. Major undertakings: 560
Second quarter 2025. Excluding large enterprises: 560
Environmental Taxes
June 2025. Special tax on non-reusable plastic packaging. Self-assessment: 592
Second quarter 2025. Tax on fluorinated greenhouse gases. Self-assessment: 587. Reimbursement request: A23. Inventory accounting presentation
Second quarter 2025. Special tax on non-reusable plastic packaging. Self-assessment: 592. Reimbursement request: A22
Year 2025. Tax on spent nuclear fuel storage and radioactive waste in centralized facilities. Second advance payment: 585
Excise Tax on Coal
Second quarter 2025: 595
Financial Transaction Tax
June 2025: 604
Contribution audiovisual television service providers and video exchange platforms at the state level or above to an Autonomous Community
Second advance payment 2025: 793
Corporation Tax and Non-Resident Income Tax (permanent establishments and income entities incorporated abroad with presence in Spain)
Annual return 2024. Entities with tax period coinciding with calendar year: 200, 206, 220
Other entities: within 25 natural days following six months after the end of the tax period
Statement of asset performance for conversion of deferred tax assets to receivable from tax authorities
Year 2024. Entities with period coinciding with calendar year: 221
Other entities: within 25 natural days following six months after the end of the tax period
Annual information statement aid received under the Canary Islands economic and tax regime and other state aid from corporate and IRNR taxpayers
Year 2024. Entities with period coinciding with calendar year: 282
Other entities: within 25 natural days following six months after the end of the tax period
Annual information statement aid received under the Balearic Islands special tax regime from Corporate Tax and IRNR taxpayers (permanent establishments)
Year 2024. Entities with period coinciding with calendar year: 283
Other entities: within 25 natural days following six months after the end of the tax period
VAT
June 2025. Self-liquidation: 303
June 2025. Group of entities, individual model: 322
June 2025. Group of entities, aggregate model: 353
June 2025. Transactions treated as imports: 380
Environmental Taxes
Second quarter 2025. Tax on waste landfilling, incineration and co-incineration. Self-assessment: 593
Fiscal Identification Number
Second quarter 2025. Accounts and transactions whose holders did not provide NIFs to credit institutions: 195
VAT
June 2025. One-stop shop - Import regime: 369
Second quarter 2025. One-stop shop - Foreign and Union schemes: 369
Tax on Deposits in Credit Entities
Self-liquidation 2024: 411
Down payment 2025: 410
Tax on Certain Digital Services
Second quarter 2025: 490
Environmental Taxes
June 2025. Special tax on non-reusable plastic packaging. Submission of accounts and stock book
Second quarter 2025. Special tax on non-reusable plastic packaging. Submission of accounts and stock book
Temporary Solidarity Tax Large Assets
Year 2024: 718
Information statement cross-border payments
Second quarter 2025: 379
Information statement update certain marketable cross-border mechanisms
Second quarter 2025: 235
Quarterly information declaration material goods trade operations in the Canary Special Zone without goods transit in Canary territory
Second quarter 2025: 281
INTRASTAT - Intra-Community Trade Statistics
July 2025. Obligated to provide statistical information
Income and Society
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.
July 2025. Big business: 111, 115, 117, 123, 124, 126, 128, 216, 230
VAT
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: 308
Excise Duty on Manufacturing
May 2025. Big business: 561, 562, 563
July 2025: 548, 566, 581
July 2025: 573 (Self-liquidation), A24 (Claim)
Second quarter 2025. Excluding large enterprises: 561, 562, 563
Declaration of transactions by registered recipients and tax representatives: 510
Excise Tax on Electricity
July 2025. Big business: 560
Environmental Taxes
July 2025. Special tax on non-reusable plastic packaging. Self-assessment: 592
Financial Transaction Tax
July 2025: 604
VAT
July 2025. One-stop shop - Import regime: 369
VAT
July 2025. Self-liquidation: 303
July 2025. Group of entities, individual model: 322
July 2025. Group of entities, aggregate model: 353
July 2025. Transactions treated as imports: 380
INTRASTAT - Intra-Community Trade Statistics
August 2025. Obligated to provide statistical information
Income and Society
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.
August 2025. Major undertakings: 111, 115, 117, 123, 124, 126, 128, 216, 230
VAT
July and August 2025. Summary declaration of intra-community transactions: 349
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: 308
Tax on Insurance Premiums
July and August 2025: 430
Excise Duty on Manufacturing
June 2025. Major undertakings: 561, 562, 563
August 2025: 548, 566, 581
August 2025: 573 (Self-liquidation), A24 (Claim)
Declaration of transactions by registered recipients and tax representatives: 510
Excise Tax on Electricity
August 2025. Major undertakings: 560
Environmental Taxes
August 2025. Special tax on non-reusable plastic packaging. Self-assessment: 592
Year 2025. Tax on the value of electricity production. Second advance payment: 583
Financial Transaction Tax
August 2025: 604
Tax on the interest and commission margin of certain financial entities
Year 2024: 780
VAT
Year 2024. Application for refund of VAT paid: 360, 361
August 2025. Self-liquidation: 303
August 2025. Group of entities, individual model: 322
August 2025. Group of entities, aggregate model: 353
August 2025. One-stop shop - Import regime: 369
August 2025. Transactions treated as imports: 380
First quarter 2025: Request for reimbursement of tax dues incurred related to NATO, International Headquarters and States Parties to the Treaty: 364
First quarter 2025: request for reimbursement of tax dues incurred by the armed forces of EU member states: 381
Environmental Taxes
July and August 2025. Special tax on non-reusable plastic packaging. Submission of accounts and stock book.
INTRASTAT - Intra-Community Trade Statistics
September 2025. Obligated to provide statistical information
Income and Society
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.
September 2025. Large enterprises: 111, 115, 117, 123, 124, 126, 128, 216, 230
Third quarter 2025: 111, 115, 117, 123, 124, 126, 128, 136, 210, 216
Fractional IRPEF payments
Third quarter 2025:
Direct estimation: 130
Objective estimation: 131
Fractional payments Companies and Establishment Organizations of non-residents
Current year:
General scheme: 202
Tax consolidation scheme (tax groups): 222
VAT
September 2025. Summary declaration of intra-community transactions: 349
Third quarter 2025. Self-liquidation: 303
Third quarter 2025. Non-periodic statement-liquidation: 309
Third quarter 2025. Summary declaration of intra-community transactions: 349
Third quarter 2025. Transactions treated as imports: 380
Request for refund of dues reimbursed to travelers by entrepreneurs under surcharge: 308
Refund request simplified VAT regime taxable persons performing passenger or freight transport by road for purchase of certain means of transport: 308
Restitution compensation special scheme agriculture, livestock and fisheries: 341
Tax on Insurance Premiums
September 2025: 430
Excise Duty on Manufacturing
July 2025. Big business: 561, 562, 563
September 2025: 548, 566, 581
September 2025: 573 (Self-liquidation), A24 (Claim)
Third quarter 2025: 521, 522, 547
Third quarter 2025. V1, F1 activities: 553 (authorized paper accounting establishments)
Third quarter 2025. Claims: 506, 507, 508, 524, 572
Statement transactions from registered recipients and tax representatives: 510
Excise Tax on Electricity
September 2025. Large enterprises: 560
Third quarter 2025. Excluding large enterprises: 560
Environmental Taxes
September 2025. Special tax on non-reusable plastic packaging. Self-assessment: 592
Third quarter 2025. Fluorinated greenhouse gas tax. Self-assessment: 587. Reimbursement request: A23. Inventory accounting presentation
Third quarter 2025. Special tax on non-reusable plastic packaging. Self-assessment: 592. Reimbursement request: A22
Year 2025. Tax on storage of spent nuclear fuel and radioactive waste in centralized facilities. Third down payment: 585
Year 2025. Extraction value tax on gas, oil and condensate. Down payment: 589
Excise Tax on Coal
Third quarter 2025: 595
Financial Transaction Tax
September 2025: 604
Contribution of audiovisual television service providers and national or supra-regional video platforms
Third down payment 2025: 793
VAT
September 2025. Self-liquidation: 303
September 2025. Group entity, individual model: 322
September 2025. Group entity, aggregate model: 353
September 2025. Transactions assimilated imports: 380
Environmental Taxes
Third quarter 2025. Tax on waste landfilling, incineration and co-incineration. Self-assessment: 593
Fiscal Identification Number
Third quarter 2025. Accounts and transactions whose holders did not provide NIFs to credit institutions: 195
VAT
September 2025. One-stop shop - Import regime: 369
Third quarter 2025. One-stop shop - Foreign and Union schemes: 369
Tax on Certain Digital Services
Third quarter 2025: 490
Environmental Taxes
September 2025. Special tax on non-reusable plastic packaging. Submission of accounts and stock book
Third quarter 2025. Special tax on non-reusable plastic packaging. Submission of accounts and stock book
Information statement update certain marketable cross-border mechanisms
Third quarter 2025: 235
Quarterly information declaration material goods trade operations in the Canary Special Zone without goods transit in the Canary territory
Third quarter 2025: 281
Information statement on cross-border payments
Third quarter 2025: 379
Tax Current Account
Request for inclusion for year 2026: CCT
Income
Payment of the second installment of the 2024 annual return, if payment has been made in installments: 102
INTRASTAT - Intra-Community Trade Statistics
October 2025. Obligated to provide statistical information
Income and Society
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.
October 2025. Big business: 111, 115, 117, 123, 124, 126, 128, 216, 230
VAT
October 2025. Summary declaration of intra-community transactions: 349
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: 308
Tax on Insurance Premiums
October 2025: 430
Excise Duty on Manufacturing
August 2025. Major undertakings: 561, 562, 563
October 2025: 548, 566, 581
October 2025: 573 (Self-liquidation), A24 (Claim)
Third quarter 2025. Excluding large enterprises: 561, 562, 563
Statement transactions from registered recipients and tax representatives: 510
Excise Tax on Electricity
October 2025. Big business: 560
Environmental Taxes
October 2025. Special tax on non-reusable plastic packaging. Self-assessment: 592
Year 2025
Tax on the value of electricity production. Third advance payment: 583
Financial Transaction Tax
October 2025: 604
VAT
October 2025. One-stop shop - Import regime: 369
VAT
October 2025. Self-liquidation: 303
October 2025. Group of entities, individual model: 322
October 2025. Group of entities, aggregate model: 353
October 2025. Transactions treated as imports: 380
Application for enrollment/deletion. Monthly reimbursement register: 036
Request for application of common deduction scheme for differentiated sectors for 2026: without model
SII. Waiver of electronic bookkeeping: 036
Environmental Taxes
October 2025. Special tax on non-reusable plastic packaging. Submission of accounts and stock book
Year 2024
Tax on the value of electricity production. Annual self-assessment: 583
Year 2025
Tax on the value of electricity production. Annual self-assessment for cessation of business from January to October 2024: 588
Disclosure statement related transactions and transactions and situations with countries or territories qualified as tax havens
Year 2024. Entities with tax period coinciding with calendar year: 232
Other entities: in the month following ten months after the end of the tax period
INTRASTAT - Intra-Community Trade Statistics
November 2025. Obligated to provide statistical information
Income and Society
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.
November 2025. Big business: 111, 115, 117, 123, 124, 126, 128, 216, 230
Split payments Companies and permanent establishments of nonresidents
Current year:
General scheme: 202
Tax consolidation scheme (tax groups): 222
VAT
November 2025. Summary declaration of intra-community transactions: 349
Request for refund simplified VAT regime taxable persons performing passenger or freight transport by road for purchase of certain means of transport: 308
Tax on Insurance Premiums
November 2025: 430
Excise Duty on Manufacturing
September 2025. Large enterprises: 561, 562, 563
November 2025: 548, 566, 581
November 2025: 573 (Self-liquidation), A24 (Claim)
Statement transactions from registered recipients and tax representatives: 510
Excise Tax on Electricity
November 2025. Big business: 560
Environmental Taxes
November 2025. Special tax on non-reusable plastic packaging. Self-assessment: 592
Year 2024
Tax on the value of electricity production. Annual information statement transactions with taxpayers: 591
Year 2025
Tax on the production of spent nuclear fuel and radioactive waste from nucleoelectric power generation. Second advance payment: 584
Financial Transaction Tax
November 2025: 604
VAT
November 2025. Self-liquidation: 303
November 2025. Group of entities, individual model: 322
November 2025. Group of entities, aggregate model: 353
November 2025. Transactions treated as imports: 380
Income
Waiver or revocation of simplified direct estimation and objective estimation for 2026 and onwards: 036
VAT
November 2025. One-stop shop - Import regime: 369
Second quarter 2025: Request for reimbursement of tax dues incurred related to NATO, International Headquarters and States Parties to the Treaty: 364
Second quarter 2025: request for reimbursement of tax dues incurred by the armed forces of EU member states: 381
Waiver or revocation of simplified schemes and agriculture, livestock and fisheries for 2026 onwards: 036
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: 036
Option to tax at destination distance sales in other EU countries for 2026 and 2027: 036
Waiver of common deduction scheme for differentiated sectors for 2026: without model
Notification of registration of special regime group of entities: 039
Option or waiver advanced mode special regime group of entities: 039
Annual disclosure of special regime group of entities: 039
Option special regime cash criterion for 2026: 036
Waiver of special cash criterion regime for 2026, 2027 and 2028: 036
Environmental Taxes
November 2025. Special tax on non-reusable plastic packaging. Submission of accounts and stock book
Information statement use certain cross-border tax planning mechanisms
Year 2024: 236
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