Calendar of the main self-assessments and information returns to be submitted
Until the 20th of January, 2021 (direct debit until the 15th of January)
111 IRPF (personal income tax) withholdings (*)
115 IRPF (personal income tax) withholdings from the leasing of property (*)
123 Investment income (*)
216 Withholdings and payments on account of the IRPF (personal income tax) for non-residents (*)
(*) Filed quarterly or monthly according to the tax obligations of each entity.
Until the 1st of February, 2021 (direct debit until the 25th of January)
130 Companies and professionals taxed under the direct evaluation system. Instalments – quarterly tax return
180 Annual IRPF (personal income tax) summary on income obtained from leasing property
182 Annual information return on donations and contributions received
184 Information return for organisations under the income allocation system
190 Annual summary of IRPF (personal income tax) withholdings (1)
193 Annual summary of IRPF (personal income tax) on investment income
296 Annual summary of withholdings and payments on account for non-resident income tax
303 VAT (*)
322/353 Monthly VAT self-assessment for corporate groups
349 Recapitulative return on intra-community transactions (*)
390 Annual VAT summary tax return
(*) Filed quarterly, monthly or annually according to the tax obligations of each company.
- In the annual summary form 190 on withholdings the amounts paid that are exempt of withholdings, such as compensation, subsistence allowances and allowances for travel expenses, among other things, must be stated as well.
Filling in forms, new developments and announcements
Validating the NIF (Tax Identification Number) in the data records.
When filing the information returns at the AEAT (Spanish Tax Agency), the information that is supplied is validated, entries (about identification or validation) that contain errors are not accepted. Therefore, it is essential that the identification details included in the information returns are checked and identified correctly in the database of the AEAT. To this end, the AEAT website has a third party NIF checking service available for census purposes. The procedure requires the user to identify themselves by means of an electronic certificate or a DNIe, which means that a browser that has your digital signature certificate installed in it must be used when making the enquiry.
The new regulations on the quarterly information return concerning housing that is rented for tourism purposes is currently being drawn up, after the obligation to provide information was cancelled by the Supreme Court (Ruling 1106/2020).
In the Annual IRPF (personal income tax) summary on income obtained from leasing property, the field STATUS OF THE PROPERTY (pos. 114) of the form 180 has been modified, to update the existing property status codes included in this return, which in the fiscal year 2020 shall be as follows:
- Property with a cadastral reference located anywhere in Spain, except the Basque Country and Navarra.
- Property with a cadastral reference located in the Autonomous Community of the Basque Country.
- Property with a cadastral reference located in the Chartered Community of Navarra.
- Property in any of the aforesaid locations, but without a cadastral reference.
BREXIT. From the 1st of January, 2021, at the end of the transition period, the United Kingdom shall no longer be part of the European Union. From this date onwards, for the purposes of VAT, the United Kingdom shall not be a member of the EU, therefore the following specifications shall apply:
- The Withdrawal Agreement guarantees the movement of merchandise that was dispatched before the United Kingdom left the EU, so that it can be delivered pursuant to the EU regulations in force when it was dispatched.
- The Withdrawal Agreement includes a Protocol for Northern Ireland, for the purposes of the VAT; it shall continue to be a part of the EU for the deliveries of goods. To this end, the United Kingdom shall create a specific NIVA intra-community VAT number with the prefix XI for tax payers that might be subject to this Protocol.
As a result of this, in order to be included in the form 349, the following rules about the transactions carried out with the United Kingdom shall apply:
- For the 1M (month) and 1T (quarter) periods of 2021, the prefixes GB and XI shall be accepted on the form 349 except for the transaction codes “S” or “I”, for which neither of these prefixes shall be accepted.
- For the 2M to 12M and 2T to 4T periods of 2021, only the prefix XI shall be accepted, except for the transaction codes.
- For the corrections of transactions carried out before 2021, only the prefix GB shall be accepted.
- For the corrections of transactions of the 1M or 1T of 2021, the prefixes GB and XI shall be accepted, except for the transaction codes “S” or “I”, for which neither of these prefixes shall be accepted.
- For the corrections of transactions of 2M to 12M and 2T to 4T, only the prefix XI shall be accepted, except for the transaction codes.
As for Intra-Community trade, we would like to remind you that it is important to check the VIES VAT number to make sure that our client or supplier has provided us with a valid intra-community operator number, before carrying out any transaction.
Tax payers who used the SII (Immediate Supply of Information on VAT) do not have to file the form 390
Furthermore, we would like to remind you that tax payers who only carry out the following activities do not have to file the VAT annual summary tax return form 390:
a) Activities that are taxed under the simplified VAT system, and/or
b) Activity of leasing urban property
The exemption is not optional, which means that the specific section set aside in the Value Added Tax Self-Assessment for the last settlement period of the fiscal year MUST be filled in.