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

Until the 20th of October, 2020 inclusive

(Direct debit until the 15/10/2020)

  • Withholdings and payments on account of the IRPF (personal income tax) – Earnings from work and economic activities – Form 111 (*)
  • Withholdings and payments on account for earnings from the leasing of urban buildings– Form 115 (*)
  • Withholdings and payments on account of certain income from liquid capital (dividends, interest…)– Form 123 (*)
  • Value Added Tax – Form 303 Quarterly self-assessment
  • Recapitulatory return of intracommunity transactions– Form 349 (*)
  • Withholdings and payments on account of non-resident IRPF (income tax)– Form 216 (*)
  • Payment in instalments. Entrepreneurs and professionals taxed under the Direct Evaluation System – Form 130 – Quarterly self-assessment
  • Payment in instalments of the Corporate Tax:
    • Form 202 – General system
    • Form 222 – Tax system for corporate groups

Pursuant to the Spanish Royal Decree-law 15/2020, dated the 21st of April, concerning the additional emergency measures taken to support the economy and employment, companies whose net turnover has not exceeded 6 million euros in the 12 months before the beginning of the tax period, can use the basic method that is valid to calculate the payment of this second instalment during the period established for this. This is not applicable for companies that are subject to the tax system for corporate groups.

This option is only applicable in this tax period; it is not associated with subsequent tax periods.

Until the 30th of October, 2020 inclusive

(Direct debit until the 25/10/2020)

  • Value Added Tax – Form 303 Monthly self-assessment
  • Value Added Tax – Corporate groups. Monthly self-assessment
    • Individual form – Form 322
    • Aggregated form – Form 353

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

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