Reminder about the main self-assessments and information returns to be filed

The main self-assessments and information returns to be filed at the Spanish Tax Agency in July 2020, with the latest news about filling in the forms  

Until the 20th of July, 2020 inclusive 

(Direct debit until the 15/07/2020) 

  • Withholdings and payments on account of the IRPF (personal income tax) – Earnings from work and economic activities – Form 111 (1) 
  • Withholdings and payments on account for earnings from the leasing of urban buildings– Form 115 (1
  • Withholdings and payments on account of certain income from liquid capital (dividends, interest…)– Form 123 (1
  • Value Added Tax – Form 303 Quarterly self-assessment 
  • Recapitulatory return of intracommunity transactions– Form 349 (1) (3) 
  • Withholdings and payments on account of non-resident IRPF (income tax)– Form 216 (1) 
  • Payment in instalments. Entrepreneurs and professionals taxed under the direct evaluation system – Form 130 – Quarterly self-assessment 

Until the 27th of July, 2020 inclusive  

 (Payment by direct debiting until the 20/07/2020) 

  • Corporate tax – Form 200 / 220 – Annual tax return (2) 

Until the 30th of July, 2020 inclusive 

(Payment by direct debiting until the 25/07/2020) 

  • Value Added Tax – Form 303 Self-assessment monthly  
  • Value added tax– Group of entities. Self-assessment monthly  
  • Individual form – Form 322  
  • Aggregated form – Form 353 

If the deadline falls on a local or autonomous community holiday, it will be moved to the first working day after this according to the calendar year. 

(1) Filed quarterly or monthly according to the tax obligations of each company. 

(2) Companies whose tax period coincides with the calendar year. 

(3) The deadline to file form 349 for July is the 21st of September, 2020. 

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