Until the 20th of January, 2020 (direct debit until the 15th of January)
111 IRPF (personal income tax) withholdings (*)
115 IRPF 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 30th of January, 2020 (direct debit until the 25th of January)
130 Companies and professionals taxed under the direct evaluation system. Instalments – quarterly tax return –
303 VAT self-assessment (*)
322/353 Monthly VAT self-assessment for corporate groups
349 Recapitulative return on intra-community operations (*) (See note 1 latest news)
390 Annual VAT summary tax return
(*)Filed quarterly or monthly according to the tax obligations of each company.
Until the 31st of January, 2020
179 Quarterly informative declaration for transferring the use of property for tourism purposes (See note 1 latest news)
180 Annual IRPF 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 (See note 1 latest news)
190 Annual summary of IRPF (personal income tax) withholdings (1)
193 Annual summary IRPF (personal income tax) investment income
296 Annual summary of withholdings and payments on account for non-resident income tax
(1) 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.
NOTE 1. LATEST NEWS ABOUT INFORMATION RETURNS
1. – 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 for the verification.
2. – In 2019 the possibility to file the forms 190, 347 and 390 via SMS messages was eliminated.
FORM 184. INFORMATION RETURN. ORGANISATIONS UNDER THE INCOME ALLOCATION SYSTEM. ANNUAL RETURN.
The form 184 is modified with regard to the information about the organisation (no changes are made to the information about the partners, joint owners or shareholders):
1. – Modifications concerning the earnings from economic activities: a breakdown of the expenses incurred for the economic activities in the normal direct and simplified evaluation has been included, which is as follows:
- Personnel expenses
- Operations performed
- Tax deductible expenses
- Leasing and rates
- Repair work and maintenance
- Independent professional services
- Financial expenditure
- Other tax deductible expenses
2. – Modifications concerning earnings from real estate: a breakdown of the tax deductible expenses of the organisation is established, with the following details:
- Interest and other financing expenses
- Maintenance and repair work
- Interest/ financing expenses pending (4 previous fiscal years)
- Taxes and surcharges
- Doubtful debts
- Amounts due from third parties
- Insurance premiums
- Real estate depreciation
- Depreciation of moveable assets
- Other tax deductible expenses
- A new field is also created with information about the number of days of leasing or transfer of use and enjoyment of the property in question.
1. – The ANNUAL filing of this form is abolished (last annual filing in January 2020 for the fiscal year 2019).
2. – New codes are included to provide information about the shipment of goods within the scope of a consignment agreement for goods sent to another member State:
– R: Goods transferred within the scope of the consignment agreement.
– D: Goods returned from another member State that they were previously sent to from the TAI (the Spanish mainland territory and the Balearic Islands) in the scope of a consignment agreement.
– C: Replacement of the recipient of the goods dispatched or shipped to another member State in the scope of a consignment agreement.
In the event of a transfer of the right to dispose of tangible property, an intra-community supply of goods shall be declared.
3. – With regard to intra-community trade, we would like to remind you that it is very important to make sure that in the VIES VAT number validation your client or supplier has provided you with a valid intra-community operator number, before carrying out any type of 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 onlycarry out the following activities do not have to file the VAT annual summary tax return:
a) Activities that are taxed under the simplified VAT system, and/or
b) Activity of leasing or subleasing urban property. 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.