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HIGHLIGHTS:
Public Limited Companies (SA) and Private Limited Companies (SL) are
obliged to file self-assessment forms 038, 110, 115, 117, 123, 124, 126,
128, 200, 202, (220 and 222 for SAs and controlling SLs liable under a
fiscal consolidation system), 303 and annual or information tax return forms
numbers 180, 182, 187, 188, 190, 193, 194, 195, 196, 198, 199, 296, 345,
346, 347, 349 and 390 by internet, notwithstanding the possibility of filing
them by teleprocessing or on magnetic media, depending on the number of
entries.
Taxpayers registered with the Large Companies Management Units or the
Large Taxpayers Central Office are obliged to file forms 117, 180, 182, 184,
188, 190, 193, 194, 195, 198, 199, 200, 202, 220, 222, 296, 303, 345, 346,
347, 349 and 390 by internet, notwithstanding the possibility of filing them by
teleprocessing or on magnetic media, depending on the number of entries.
Taxpayers included on the Monthly VAT Refund Register (REDEME) are
obliged to file forms 036 or 039 (company group) and 303 (monthly) or 322
(company groups by internet. They will also file forms 303 and 322, with form
340 Return of operations included in the VAT and Canary Island Tax (IGIC)
books either by Internet or on magnetic media (for over 10,000,000 entries).
Those obliged to pay debts resulting from self-assessments who file forms 100,
102, 110, 111, 115, 117, 123, 124, 126, 128, 130, 131, 200, 202, 206, 210 (only
attributed income from urban buildings), 213, 215, 216, 220, 222, 303, 310,
311, 353, 370, 371, 430, 560, 561, 562, 563, 564, 566 and 595 by internet can
use direct debit or credit or debit cards as their means of payment.
The general deadlines for electronic filing of self-assessments using direct
debit as the means of payment, are as follows;
Forms 100 and 102: 3 May to 27 June.
Forms 110, 115, 117, 123, 124, 126, 128, 215 and 216: 1 to 15 April, July,
October and January (quarterly self-assessments).
Forms 110, 111, 115, 117, 123, 124, 126, 216 and 430: 1 to 15 of each
month except July to 15 September (monthly self-assessments).
Forms 130, 131 and 303: 1 to 15 April, July and October and 1 to 25
January.
Forms 200, 206 and 220: 1 to 20 July (taxation periods coinciding with the
calendar year).
Forms 202 and 222: 1 to 15 April, October and December.
Form 210: 1 to 15 April, July, October and January, except attributed
income from urban buildings from 1 January to 23 December.
Forms 213, 311 and 371: 1 to 25 January.
Forms 303 and 353 (monthly): 1 to 15 of each month except July to 15
September and January until day 25.
Forms 310 and 370: 1 to 15 April, July and October.
Form 560: 1 to 15 of the month following the conclusion of the quarter or
the month, depending on whether the taxpayer must pay on a quarterly or
monthly basis, respectively.
Forms 561, 562 and 563: 1 to 15 of the second month following that
concluding the quarter (quarterly liability) and 1 to 15 of the third month
following the conclusion of the month (monthly liability).
Forms 564 and 566: 1 to 15 of the month following the end of the month.
Form 595: 1 to 15 of the month following the end of the quarter.
NEW FEATURES:
From 1 to 31 March, forms 170 Annual information return of operations
performed by businesspersons or professionals belonging to the system of
payment collection management by credit or debit cardsand 171 Annual
information return of deposits, withdrawals from funds and of collections from
any document will be filed for the first time.
During the month of February, form 159 Annual return of electrical energy
consumption will be filed for the first time.
It becomes mandatory to file forms 156, 183, 192, 194, 195, 196, 199, 291,
346, 611 and 616 electronically by the Internet (with exceptions for their
submission in hard format or on a magnetic medium).
The number of entries for submission of the following forms on a computerreadable medium rises to 10 million: 038, 156, 159, 170, 171, 180, 181, 182,
183, 184, 187, 188, 189, 190, 192, 193, 194, 195, 196, 198, 199, 291, 296,
299, 340, 345, 346, 347, 349, 611 and 616. The possibility of filing on a
collective medium is withdrawn for all taxpayers.
Form 513 Electricity Tax. Annual activity return will be filed for the first time
from 1 January to 31 March, and the deadline for filing the "Annual list of
Kilometres Covered in the Hydrocarbon Tax is extended until 31 March.
Form 521 Quarterly List of Raw Materials Delivered is filed for the first time
within the first 20 days following the end of each calendar quarter.
Form 522 Quarterly report of products referred to in article 108 of the
Regulation on Special Taxes must be filed within the 20 calendar days
following the quarter.
Forms 212 and 215 for non-residents have been eliminated, and 210 remains
as the only self-assessment form for income obtained in Spain without
permanent establishment and only for taxable events produced as of 1
January 2011. The aforementioned forms remain for taxable events prior to
this date.
January
Monday Tuesday Wednesday Thursday Friday Saturday Sunday
JANUARY 2011
UNTIL DAY 20
FORMS
UNTIL DAY 31
FORMS
INCOME TAX
Income tax instalments
Fourth Quarter 2010:
- Direct evaluation.......................................................................................................130
- Objective evaluation..................................................................................................131
VAT
December 2010. General system. Self-assessment ..................................................303
December 2010. Company group, individual form.....................................................322
December 2010. Tax returns for operations included in register books for VAT and
IGIC (Canary Islands Tax)............................................................................................340
3
10
17
24
31
4
11
18
25
5
12
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29
2
9
16
23
30
FEBRUARY
FEBRUARY 2011
UNTIL DAY 21
7
14
21
28
1
8
15
22
2
9
16
23
3
10
17
24
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11
18
25
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6
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20
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FORMS
UNTIL DAY 28
FORMS
CORPORATION TAX
Organisations with tax year that coincides with the calendar year:
option/waiver of the option to calculate instalments on the tax base
for the periods of three, nine and eleven months of each
calendar year........................................................................................... 036
If the taxation period does not coincide with the calendar the option/
waiver of the option shall be exercised in the first two months of each
financial year or between the start of the financial year and the deadline
for making the first staged payment, if this period is less than two months.
ANNUAL TAX RETURN OF ELECTRICAL ENERGY CONSUMPTION
2010 Annual Tax Return.......................................................................... 159
MARCH
MARCH 2011
UNTIL DAY 21
7
14
21
28
FORMS
1
8
15
22
29
2
9
16
23
30
UNTIL DAY 31
3
10
17
24
31
4
11
18
25
5
12
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26
6
13
20
27
FORMS
APRIL
APRIL 2011
4
11
18
25
5
12
19
26
6
13
20
27
7
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28
1
8
15
22
29
2
9
16
23
30
3
10
17
24
UNTIL DAY 20
FORMS
MANUFACTURING EXCISES
January 2011. Large companies (*)...................... 553,554,555,556,557,558
January 2011. Large companies . ............................................ 561,562,563
March 2011. Large companies .............................................................. 560
March 2011...................................................................................... 564,566
March 2011 (*).................................................................................. 570,580
First Quarter 2011............................................................................ 521,522
First quarter 2011. Activities V1, V2, V7, F1, F2...................................... 553
First quarter 2011. Except large companies........................................... 560
First Quarter 2011................................................................................... 595
First quarter 2011. Refund applications:
- Incorporation in tax deposit.................................................................. 506
- Guaranteed shipments......................................................................... 507
- Distance sales....................................................................................... 508
- Consumption of alcohol and alcoholic beverages............................... 524
- Consumption of hydrocarbons............................................................. 572
(*) Registered recipients, occasional registered recipients, tax
representatives and authorised receivers (Large companies),
shall use tax form.................................................................510 for all taxes
TAX ON RETAIL SALES OF CERTAIN HYDROCARBONS
First Quarter 2011................................................................................... 569
MAY
MAY 2011
2
9
16
23
30
3
10
17
24
31
4
11
18
25
5
12
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26
6
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7
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1
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FORMS
INCOME TAX
2010 Annual Tax Return............................................................... D-100
UNTIL DAY 2
FORMS
UNTIL DAY 20
FORMS
JUNE
JUNE 2011
UNTIL DAY 20
6
13
20
27
FORMS
UNTIL DAY 27
7
14
21
28
1
8
15
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29
2
9
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30
3
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4
11
18
25
5
12
19
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FORMS
INCOME TAX
Request for prepopulated tax returns
Confirmation of prepopulated tax returns with amounts
payable by direct debit
2010 Annual tax Return with amounts payable by direct debit.......... D-100
UNTIL DAY 30
FORMS
INCOME TAX
Confirmation of prepopulated tax returns with refund amount,
relinquishing the refund, negative amounts and amounts payable without
direct debit.
2010 Annual Tax Return...................................................................... D-100
Special tax system 2010 for the Non-resident Income Tax for
posted workers 2010.............................................................................. 150
JULY
JULY 2011
UNTIL DAY 20
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11
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25
5
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6
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FORMS
MANUFACTURING EXCISES
April 2011. Large companies (*)........................... 553,554,555,556,557,558
April 2011. Large companies ................................................... 561,562,563
June 2011. Large companies . ............................................................... 560
June 2011........................................................................................ 564,566
June 2011 (*).................................................................................... 570,580
Second quarter 2011....................................................................... 521,522
Second quarter 2011. Activities V1, V2, V7, F1, F2................................ 553
Second quarter 2011. Except large companies...................................... 560
Second quarter 2011.............................................................................. 595
Second quarter 2011. Refund requests:
- Incorporation in tax deposit.................................................................. 506
- Guaranteed shipments......................................................................... 507
- Distance sales....................................................................................... 508
- Consumption of alcohol and alcoholic beverages............................... 524
- Consumption of hydrocarbons............................................................. 572
(*) Registered recipients, occasional registered recipients, tax
representatives and authorised receivers (Large companies),
shall use tax form.................................................................510 for all taxes
TAX ON RETAIL SALES OF CERTAIN HYDROCARBONS
Second quarter 2011.............................................................................. 569
UNTIL DAY 25
FORMS
CORPORATION TAX
NON-RESIDENTS INCOME TAX (PERMANENT ESTABLISHMENTS
AND ORGANISATIONS UNDER THE INCOME ALLOCATION SYSTEM
INCORPORATED ABROAD WITH PRESENCE IN SPANISH TERRITORY)
2010 Annual Tax Return................................................................... 200,220
Organisations with tax period that coincides with the calendar year:
Other organisations: within 25 calendar days once 6 months have elapsed
from the conclusion of the tax period.
AUGUST
AUGUST 2011
UNTIL DAY 1
1
8
15
22
29
FORMS
UNTIL DAY 22
FORMS
MANUFACTURING EXCISES
May 2011. Large companies (*)............................ 553,554,555,556,557,558
May 2011. Large companies . .................................................. 561,562,563
July 2011. Large companies .................................................................. 560
July 2011.......................................................................................... 564,566
July 2011 (*)...................................................................................... 570,580
Second quarter 2011. Except
large companies(*)................................................ 553,554,555,556,557,558
Second quarter 2011. Except large companies........................ 561,562,563
(*) Registered recipients, occasional registered recipients, tax
representatives and authorised receivers (Large companies),
shall use tax form.................................................................510 for all taxes
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30
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31
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SEPTEMBER 2011
UNTIL DAY 20
FORMS
SEPTEMBER
Monday Tuesday Wednesday Thursday Friday Saturday Sunday
5
12
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26
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13
20
27
7
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1
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15
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2
9
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11
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OCTOBER
OCTOBER 2011
UNTIL DAY 20
3
10
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24
31
4
11
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25
5
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1
8
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2
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FORMS
MANUFACTURING EXCISES
July 2011. Large companies (*)............................ 553,554,555,556,557,558
July 2011. Large companies .................................................... 561,562,563
September 2011. Large companies . ..................................................... 560
September 2011............................................................................. 564, 566
September 2011 (*)......................................................................... 570, 580
Third quarter 2011............................................................................ 521,522
Third Quarter 2011. Activities V1, V2, V7, F1, F2.................................... 553
Third Quarter 2011. Except large companies......................................... 560
Third quarter 2011................................................................................... 595
Third Quarter 2011. Refund requests:
- Incorporation in tax deposit.................................................................. 506
- Guaranteed shipments......................................................................... 507
- Distance sales....................................................................................... 508
- Consumption of alcohol and alcoholic beverages............................... 524
- Consumption of hydrocarbons............................................................. 572
(*) Registered recipients, occasional registered recipients, tax
representatives and authorised receivers (Large companies),
shall use tax form.................................................................510 for all taxes
TAX ON RETAIL SALES OF CERTAIN HYDROCARBONS
Third quarter 2011................................................................................... 569
UNTIL DAY 31
FORMS
NOVEMBER
NOVEMBER 2011
UNTIL DAY 7
7
14
21
28
FORMS
INCOME TAX
Deposit of the second instalment in the 2010 annual tax return.
If payment was paid in instalments with or without direct debit in
a collaborating organisation.................................................................... 102
UNTIL DAY 21
FORMS
UNTIL DAY 30
1
8
15
22
29
2
9
16
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30
3
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24
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11
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FORMS
VAT
Request for registration / cancellation. Registration of monthly
refund...................................................................................................... 036
Request for application of the common
deduction system for differentiated sectors for 2012....................... no form
DECEMBER
DECEMBER 2011
UNTIL DAY 20
5
12
19
26
FORMS
6
13
20
27
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2
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30
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FORMS
INCOME TAX
Waiver or revocation Simplified direct evaluation and
objective evaluation for 2012 and following..................................... 036/037
VAT
Waiver or revocation of the simplified and agricultural,
animal farming and fishery systems for 2012 and following............ 036/037
Option for or revocation of the application
of the special proportional distribution for 2012.............................. 036/037
Option for or revocation of the determination of the tax base
using the overall profit margin in the special system for used goods,
objets d'art, antiques and collectibles for 2012 and following............... 036
Option for or revocation of the overall determination of the tax base
under the special system for travel agencies for 2012 and following..... 036
Option for taxation in destination for distance
sales to other countries of the European Union for 2012 and 2013....... 036
Waiver of application of the common
deduction system for differentiated sectors for 2012....................... no form
Notification of registration in the special
system for company groups................................................................... 039
Option for or waiver of the advanced
modality under the special company group system............................... 039
Annual notification related to the special
company group system.......................................................................... 039
Request for registration / cancellation.
Registration of the monthly refund, company groups............................ 039
Form 848. Notification of net revenues: between 1 January and 14 February in the financial
year in which said notification is to take effect.
FORM 038
List of transactions carried out by organisations registered in public registers: those
corresponding to the previous month are declared monthly.
FORM 186
Information return regarding births and deaths: following calendar month.
FORM 197
List of persons or organisations that have not notified their Tax ID Number (NIF) when granting
deeds or documents containing decisions or contracts concerning rights in rem on real estate:
those corresponding to the previous month are declared monthly.
PERSONAL INCOME TAX
Forms 117 and 187. Purchases and disposals of shares and stock in unit trust institutions:
117, monthly except July until 20 September and 187, from 1 to 31 January.
Form 140. Request for advance payment of deductions for maternity and notification of
variations affecting advance payment of the deduction for maternity: as from the moment
at which the advance payment modality was chosen or when the variations that affect the
advance payment occur.
Form 145. Notification of the personal and family situation of the recipient of the income,
or of its variation, to the payer: prior to the first day of each calendar year or the start of the
relation that generates the income.
Form 146. Pensioners with two or more payers. Request for calculation of withholding
amounts. January and February every year.
Form 147. Voluntary notification of employed workers who are not taxpayers for income tax
and are going to acquire said status, due to their posting in Spanish territory, for the purpose
of making withholdings: From the 30 days prior to the entry in Spanish territory and up to the
183 days following the commencement work or up to 30 June of the following year, when the
commencement of work is after 2 July (inclusive).
Form 149. Notification of the option for, waiver of or exclusion from the special tax system
for Non-residents Income Tax individuals who acquire a tax address in Spain as a result of
posting to Spanish territory. Option: maximum of 6 months from the start of the activity.
Waiver: in November and December in the calendar year prior to that in which it is to take
effect Exclusion: 1 month from when the conditions that established the application of the
system cease to be fulfilled.
Form 150. Income tax return for taxpayers under the special system for workers posted in
Spanish territory: 2 de May to 30 June of the year following that which corresponds to the
return.
Form 156. Annual information return regarding the social security payments of affiliates and
members of mutual companies for the purpose of the deduction for maternity, in general: 1
to 31 January of the year following that which corresponds to the return. Exceptions up to
1 April.
NON-RESIDENTS INCOME TAX WITHOUT PERMANENT ESTABLISHMENT
Form 210. Non-residents who are not permanently established. Self-assessment. For all
taxpayers: with amounts payable; 1 to 20 April, July, October and January, no payment;
1 to 20 January of the year following the taxable event, refund; from 1 February of the year
following the taxable event and in the period of 4 years from the end of the return period and
deposit of the withholding. Income from property conveyances; 3 months, 1 month having
elapsed from the conveyance. Attributed income from urban buildings; one calendar year
from the date of the taxable event.
Form 211. Withholding in property purchases from non-residents without permanent
establishment: 1 month as from the transfer of the property.
Form 213. Excises on real estate of non-resident organisations: the month of January.
MANUFACTURING EXCISES
Form 216. Return-payment document for withholdings and payments on account for nonresident income obtained without permanent establishment: 1 to 20 January, April, July and
October. For large companies, monthly.
Form 511. Monthly list of delivery notes for products with tax accrued at reduced rate, issued
in en route sales procedures: 5 working days following the end of the month to which the
information corresponds.
Form 512. Hydrocarbon Tax, Annual list of recipients of tariff 2 products: First quarter of the
year.
Form 296. Annual tax return on withholdings and payments on account. Non-residents
without permanent establishment. pre-printed form, 1 to 20 January, rest of the filing
methods, 1 to 31 January.
Form 299. Annual tax return on certain income obtained by individuals resident in other
European Union member states or on other countries and territories with which data
exchange has been agreed: March.
Form 247. Voluntary notification of employed workers who are not taxpayers for Nonresidents Income Tax and are going to acquire said status, due to the posting abroad. The
filing deadline depends on the duration of the posting.
Forms 540 of the supporting documents and delivery receipts issued to document aircraft
provisioning and 541 to sailing vessels, made by the sales en route procedure and the delivery
notes issued with the sale en route procedure, NE: Month following their issue.
Forms 542 receipts and delivery notes issued during a quarter to document the provisioning
to aircraft and 543 to vessels, not carried out by en route sales procedures; 546 for supply of
diesel reserved for vessels with hydrocarbon tax refund and 547 list of payments made to
diesel retailers with allowance for issuing organisations of specific payment means, carried
out during a quarter: Days 1 to 20 of the month following that of the end of the quarter.
Form 04. Request for the application of the 4% VAT rate to vehicles for people with disabilities:
prior to the purchase of the vehicle.
Form 544 and 545. List of payments made using diesel cheques with allowance and diesel
cards with allowance and the list of fuel supplies made within the international relations with
tax refund on hydrocarbons made during a quarter: Days 1 to 20 of the month following that
of the end of the quarter.
Form 308. Refund request by occasional taxpayers for deliveries of new means of transport:
30 calendar days from delivery. Refund request by taxpayers in the Simplified VAT System
and who undertake carriage of passengers or goods by road, for the acquisition of certain
means of transport: 20 calendar days of the month following the acquisition.
Form 551. Weekly list of accompanying documents issued in internal circulation: The week
following that the data refers to. If the accompanying documents are issued by computer or
using internet services, the weekly requirement may be replaced by monthly filing within the
month following their issue.
Form 309. Intra-community acquisitions of new means of transport (not business people
and professionals): prior to definitive registration. Administrative or court enforcement
proceedings: 1 month from payment of the award amount.
Forms 553, 554, 555, 557, 558, 570 and 580 shall be used exclusively for tax returns relating
to factories and bonded warehouses and form 556 shall be used exclusively for tax returns
relating to intermediate product factories: Days 1 to 20 of the month following that of the end
of the month in which the taxable events occur for the tax on hydrocarbons and tobacco; Days
1 to 20 of the second month following that which ends the quarter in which the taxable events
occurred or, as appropriate, days 1 to 20 of the third month following that which ends the
quarter in which the taxable events for the tax on alcohol and alcoholic beverages occurred.
Form 360. Application for the refund of VAT paid in other member states by business people
and professionals established in the TAI (Spanish mainland territory and the Balearic Islands),
the Canary Islands, Ceuta and Melilla, and application for the refund of VAT paid in the TAI by
business people and professionals established in the Canary Islands, Ceuta and Melilla: From
the day following the conclusion of each quarter and until 30 September of the following
calendar year.
The refund application for VAT 2009 will be allowed exceptionally until 31 March 2011.
Form 361. Application for the refund of VAT paid in Spanish mainland territory and the Balearic
Isles by business people and professionals not established in the territory in which the tax is
applied or in the Community, the Canary Islands, Ceuta or Melilla: From the day following the
conclusion of each quarter and until 30 September of the following calendar year.
Form 362 and 363. Request for reimbursement and prior recognition of exemption within
the framework of diplomatic and consular relations and those of recognised international
organisations: 6 months following the end of each calendar quarter and prior to carrying out
the transaction, respectively.
EXCISES ON CERTAIN MEANS OF TRANSPORT
Form 05 and 06. Application for the non-application, exemption and reduction of the taxable
base and declaration of exemptions and non-applications with no prior acknowledgement,
respectively: prior to definitive registration.
Form 568. Application for refund due to resale and shipments of means of transport outside
the territory. 1 to 20 January, April, July and October.
Form 576. Self-assessment. Liable and non-exempt transactions shall be declared: after
requesting the definitive registration of the means of transport and before this is completed.
If the taxable event is not the definitive registration: 15 calendar days from taxable event of
the tax.
Form 559 and form with the list of beneficiaries of harvesters system (Relacin de
Beneficiarios del Rgimen de Cosechadores, RBRC) for the settlement and payment of the
tax on alcohol and alcoholic beverages, filed on a paper form or via the Internet. Settlement
of the tariff 1 tax: at the time of requesting authorisation to distil. Settlement of the tariff 2
tax: Calendar quarter of monthly for taxpayers who settle VAT monthly. Deadline to make the
payment of the tariff 2 tax: the first 20 calendar days of the third or second month following
that in which the respective month or quarter finalises.
DDC (Payments breakdown return), DCC (Centralised payments breakdown return) and
DDE (Breakdown by establishments return): Centralised payments breakdown return:
within the same deadlines as the corresponding single return-settlement.
INTRASTAT (INTRA-COMMUNITY TRADE STATISTICS)
Forms N-I, N-E, O-I, O-E. Those obliged to supply statistical information on intra-community
trade: the first 12 calendar days of the month following that in which the transactions are
carried out.
REMEMBER
If the deadline coincides with a local or regional public holiday, the filing
period ends on the first working day after that indicated in this calendar.
This brochure has been drawn up in the month of December 2010, when
there were regulations bills still in process.
901 33 55 33
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