May 2019

May 2019
Mo Tu We Th Fr Sa Su
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14-05-2019  From 14 May until 1 July

 

 

 

INCOME

  • Filing of the 2018 income tax return in Autonomous Communities and Tax Agency offices: D-100 and Equity: 714.

    Tax returns requiring payment made by direct debit until 26 June

 

 

20-05-2019  Until 20 May

 

 

INCOME AND CORPORATION TAX

Withholdings and deposits on account of earned incomes, economic activities, prizes and certain capital gains and attributions of income, gains deriving from shares and holdings in collective investment institutions, lease incomes from urban property, income from capital, authorized persons and balances in accounts

  • April 2019. Large companies: 111, 115, 117, 123, 124, 126, 128, 216, 230

 

VAT

  • April 2019. Recapitulative return on intra-Community operations: 349
  • April 2019. Operations assimilated to imports: 380

 

INSURANCE PREMIUM TAX

  • April 2019: 430

 

MANUFACTURING SPECIAL TAXES

  • February 2019. Large companies: 553, 554, 555, 556, 557, 558
  • February 2019. Large companies: 561, 562, 563
  • April 2019: 548, 566, 581
  • April 2019: 570, 580
  • First quarter 2019. Except large companies: 553, 554, 555, 556, 557, 558
  • First quarter 2019. Except large companies: 561, 562, 563

Declaration of operations by registered recipients, fiscal representatives and authorised receivers: 510

 

SPECIAL ELECTRICITY TAX

  • April 2019. Large companies: 560

 

ENVIRONMENTAL TAXES

  • First quarter 2019. Payment in instalments: 583
  • First quarter 2019. Self-assessment 587

 

30-05-2019  Until 30 May

 

 

 

VAT

  • April 2019. Self-assessment 303
  • April 2019. Group of companies, individual form: 322
  • April 2019. Group of companies, aggregated form: 353

 

31-05-2019  Until 31 May

 

 

 

ANNUAL DECLARATION OF FINANCIAL ACCOUNTS IN THE SPHERE OF MUTUAL ASSISTANCE

  • Year 2018: 289

 

ANNUAL DECLARATION OF FINANCIAL ACCOUNTS OF CERTAIN U.S. PEOPLE

  • Year 2018: 290