January
Until 20 January 2021 are presented:
- Model 111, quarterly withholding tax return for employees and professionals.
- Model 115, quarterly rental withholding tax return.
- Model 123, quarterly withholding tax return on income from movable capital.
- Model 368, quarterly VAT/ITIC return for the special schemes for telecommunications, broadcasting or television or electronic services.
From 01 January 2021 to 01 February 2021 are presented:
- Form 303, quarterly VAT/ITC return.
- Form 130, payment of personal income tax in instalments, income tax payments on account.
- Form 131, tax, fractioned payment of personal income tax, income tax payments on account, Simplified Regime.
- Form 390, annual summary of quarterly VAT/ITIC declarations.
- Model 180, annual summary of the quarterly declarations of form 115 withholdings on rentals.
- Form 190, annual summary of the quarterly tax returns of form 111 withholdings for employees and professionals.
- Model 193, annual summary of the quarterly returns of form 111 withholdings of income from movable capital.
- Model 184, The annual information return summarising the income, expenditure and profit earned by certain non-commercial companies.
The annual declaration of the form 349 «The »Recapitulative declaration of intra-Community transactions" will no longer be due in 2021.
February
February is the time to file the 2020 annual tax return with the form 347.
From 01 February 2021 to 01 March 2021 is presented:
- Form 347, information return on transactions with third parties carried out throughout the year whose total amounts are greater than 3,005.06€.
March
March is the deadline for the submission of the model 720 (starting in January) and the form 347 (starting in February).
April
At the end of the first three months of the year, it will be time to file the returns for the first quarter of 2021.
From 01 April 2021 to 20 April 2021 are presented:
- Model 111, quarterly withholding tax return for employees and professionals.
- Model 115, quarterly rental withholding tax return.
- Model 123, quarterly withholding tax return on income from movable capital.
- Model 368, quarterly VAT/ITIC return for the special schemes for telecommunications, broadcasting or television or electronic services.
- Form 303, quarterly VAT/ITC return.
- Form 130, payment of personal income tax in instalments, income tax payments on account.
- Form 131, tax, fractioned payment of personal income tax, income tax payments on account, Simplified Regime.
- Model 202, the first instalment payment period for corporate income tax.
May
The deadline for submitting the application is 6 May. 2020 Income Tax Return by telephone (ends 30 June).
April - June
From 07 April 2021 to 30 June 2021 are presented:
- Model 100, The 2020 annual income tax return.
- 2020 Wealth Declaration.
July
As a new quarter will have passed, July will be the time to file the tax returns for the second quarter of the year.
From 01 July 2021 to 20 July 2021 are presented:
- Model 111, quarterly withholding tax return for employees and professionals.
- Model 115, quarterly rental withholding tax return.
- Model 123, quarterly withholding tax return on income from movable capital.
- Model 368, quarterly VAT/ITIC return for the special schemes for telecommunications, broadcasting or television or electronic services.
- Form 303, quarterly VAT/ITC return.
- Form 130, payment of personal income tax in instalments, income tax payments on account.
- Form 131, tax, fractioned payment of personal income tax, income tax payments on account, Simplified Regime.
From 01 July 2021 to 26 July 2021 are presented:
- Model 200, Annual corporate income tax return for 2020.
October
It will be time to file quarterly returns, in this case for the third quarter of 2021.
From 01 October 2021 to 20 October 2021 are presented:
- Model 111, quarterly withholding tax return for employees and professionals.
- Model 115, quarterly rental withholding tax return.
- Model 123, quarterly withholding tax return on income from movable capital.
- Model 368, quarterly VAT/ITIC return for the special schemes for telecommunications, broadcasting or television or electronic services.
- Form 303, quarterly VAT/ITC return.
- Form 130, payment of personal income tax in instalments, income tax payments on account.
- Form 131, tax, fractioned payment of personal income tax, income tax payments on account, Simplified Regime.
- Model 202, second instalment payment period of Corporate Income Tax.
November
Until 02 November 2021 is presented:
- Model 179, for self-employed people who have dwellings for tourist purposes. It is an informative declaration.
Until 05 November 2021:
- Last day to pay the second instalment of the Renta 2020 refund, if payment has been paid in instalments.
Until 30 November 2021 is presented:
- Model 232, The following are examples of tax havens, related-party transactions and transactions and situations involving countries or territories designated as 2020 tax havens.
- Deadline for submitting the model 303 VAT/ITT self-assessment.
December
From 01 December 2021 to 20 December 2021 is presented:
- Model 202, The third instalment payment period of the Corporate Income Tax.
Until 31 December 2021:
- Deadline to renounce simplified direct assessment and objective assessment for the beginning of 2022.
Exim Asesores, Tax, Labour and Accounting Consultancy for the self-employed and SMEs, we put at your disposal a team of specialist advisors in each area, we manage the tax, accounting and labour area in person or remotely, by phone 680 830 406, by skype, by mail or via Facebook messenger.
Ask us for an appointment without obligation at 680 830 406 or in dromo@eximasesores.com
