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Tax information
901 33 55 33
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To remind taxpayers of their main national tax obligations, whether periodic orotherwise, during 2011.
Submission of periodic self-assessments may be mandatory, depending on thetax and the party liable for the tax payment:
Quarterly, for the taxes indicated on the calendar for individual businesspeople and professionals taxed under the Direct Evaluation or ObjectiveEvaluation method, as well as for companies and in general, bodies that arenot legal persons.
Monthly, for the taxes indicated for individual business people, professionals,companies and bodies that are not legal persons with a turnover in excess of€6,010,121.04 in 2010 (Large Companies) and Value Added Tax (VAT) payersregistered in the Monthly Refund Register (REDEME), and those that pay taxunder the Special Company Group System.
The party liable for the tax payment may choose between several ways ofling each form, unless a compulsory way is established for any of them: On a
conventional form or one generated using a print module with a pre-tax returnwizard or service, online (internet or teleprocessing) or on a direct computerreadable medium (CD-R 12 cm or DVD-R/DVD+R). You may consult the waysof ling each form at www.agenciatributaria.es.
WIZARDS are likewise available and forms 100, 131, 180, 182, 184, 188, 190, 193,193-S, 198, 200, 202, 296, 303, 310, 311, 340, 345, 347, 349, 390, 500, 503 and511can be downloaded from the Internet.
HIGHLIGHTS: Public Limited Companies (SA) and Private Limited Companies (SL) areobliged to le self-assessment forms 038, 110, 115, 117, 123, 124, 126,128, 200, 202, (220 and 222 for SAs and controlling SLs liable under ascal consolidation system), 303 and annual or information tax return formsnumbers 180, 182, 187, 188, 190, 193, 194, 195, 196, 198, 199, 296, 345,346, 347, 349 and 390 by internet, notwithstanding the possibility of lingthem by teleprocessing or on magnetic media, depending on the number ofentries.
Taxpayers registered with the Large Companies Management Units or theLarge Taxpayers Central Ofce are obliged to le forms 117, 180, 182, 184,188, 190, 193, 194, 195, 198, 199, 200, 202, 220, 222, 296, 303, 345, 346,347, 349 and 390 by internet, notwithstanding the possibility of ling them byteleprocessing or on magnetic media, depending on the number of entries.
Taxpayers included on the Monthly VAT Refund Register (REDEME) areobliged to le forms 036 or 039 (company group) and 303 (monthly) or 322 (company groups by internet. They will also le forms 303 and 322, with form340 “Return of operations included in the VAT and Canary Island Tax (IGIC)books” either by Internet or on magnetic media (for over 10,000,000 entries).
Those obliged to pay debts resulting from self-assessments who le forms 100,102, 110, 111, 115, 117, 123, 124, 126, 128, 130, 131, 200, 202, 206, 210 (onlyattributed income from urban buildings), 213, 215, 216, 220, 222, 303, 310,311, 353, 370, 371, 430, 560, 561, 562, 563, 564, 566 and 595 by internet canuse direct debit or credit or debit cards as their means of payment .
The general deadlines for electronic ling of self-assessments using directdebit as the means of payment, are as follows;
• Forms 100 and 102: 3 May to 27 June.
• Forms 110, 115, 117, 123, 124, 126, 128, 215 and 216: 1 to 15 April, July,October and January (quarterly self-assessments).
• Forms 110, 111, 115, 117, 123, 124, 126, 216 and 430: 1 to 15 of eachmonth except July to 15 September (monthly self-assessments).
• Forms 130, 131 and 303: 1 to 15 April, July and October and 1 to 25January.
• Forms 200, 206 and 220: 1 to 20 July (taxation periods coinciding with thecalendar year).
• Forms 202 and 222: 1 to 15 April, October and December.• Form 210: 1 to 15 April, July, October and January, except attributed
income from urban buildings from 1 January to 23 December.
• Forms 213, 311 and 371: 1 to 25 January.
• Forms 303 and 353 (monthly): 1 to 15 of each month except July to 15September and January until day 25.
• Forms 310 and 370: 1 to 15 April, July and October.
• Form 560: 1 to 15 of the month following the conclusion of the quarter orthe month, depending on whether the taxpayer must pay on a quarterly ormonthly basis, respectively.
• Forms 561, 562 and 563: 1 to 15 of the second month following thatconcluding the quarter (quarterly liability) and 1 to 15 of the third monthfollowing the conclusion of the month (monthly liability).
• Forms 564 and 566: 1 to 15 of the month following the end of the month.
• Form 595: 1 to 15 of the month following the end of the quarter.
NEW FEATURES:From 1 to 31 March, forms 170 “Annual information return of operationsperformed by businesspersons or professionals belonging to the system ofpayment collection management by credit or debit cards”and 171 “Annual
information return of deposits, withdrawals from funds and of collections fromany document” will be led for the rst time.
During the month of February, form 159 “Annual return of electrical energyconsumption” will be led for the rst time.
It becomes mandatory to le forms 156, 183, 192, 194, 195, 196, 199, 291,346, 611 and 616 electronically by the Internet (with exceptions for theirsubmission in hard format or on a magnetic medium).
The number of entries for submission of the following forms on a computer-readable medium rises to 10 million: 038, 156, 159, 170, 171, 180, 181, 182,183, 184, 187, 188, 189, 190, 192, 193, 194, 195, 196, 198, 199, 291, 296,
299, 340, 345, 346, 347, 349, 611 and 616. The possibility of ling on acollective medium is withdrawn for all taxpayers.
Form 513 “Electricity Tax. Annual activity return” will be led for the rst timefrom 1 January to 31 March, and the deadline for ling the "Annual list ofKilometres Covered“ in the Hydrocarbon Tax is extended until 31 March.
Form 521 “Quarterly List of Raw Materials Delivered” is led for the rst timewithin the rst 20 days following the end of each calendar quarter.
Form 522 “Quarterly report of products referred to in article 108 of theRegulation on Special Taxes” must be led within the 20 calendar daysfollowing the quarter.
Forms 212 and 215 for non-residents have been eliminated, and 210 remains
as the only self-assessment form for income obtained in Spain withoutpermanent establishment and only for taxable events produced as of 1January 2011. The aforementioned forms remain for taxable events prior tothis date.
TAXPAYERS' CALENDAR 2011
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FEBRUARY 2011
INCOME AND CORPORATION TAX
Withholdings and payments on account for work income, economic
activities and prizes and certain capital gains and income allocations, net
gains derived from shares and stock in Unit Trust Institutions, property
leasing income, liquid capital, authorised persons and balances in accounts.
January 2011. Large companies .................. 111,115,117,123,124,126,128
SUBSIDIES, COMPENSATION OR AID FOR AGRICULTURAL, ANIMALFARMING OR FORESTR ACTIVITIES
2010 Annual Tax Return. Filing on magnetic media
or online (internet) .................................................................................. 346
PLANS, PENSION FUNDS, ALTERNATIVE SSTEMS, MUTUAL
INSURANCE COMPANIES, ASSURED PENSION PLANS, INDIVIDUAL
SSTEMATIC SAVINGS PLANS, COMPAN INSURANCE PLANS AND
DEPENDENCE INSURANCE
2010 Annual Tax Return. Filing on magnetic media or online
(internet) ................. .................... .................... ..................... ................... 345
VAT
January 2011. General system. Self-assessment ................................. 303
January 2011. Company group, individual form .................................... 322
January 2011. Tax returns for operations included in register books
for VAT and IGIC (Canary Islands Tax) ................................... ................ 340
January 2011. Intra-community operations recapitulative tax return .... 349
January 2011. Company group, aggregated form ................................. 353
January 2011. Operations related to imports ........................................ 380
TAX ON INSURANCE PREMIUMS
January 2011 .................... .................... ..................... .................... ......... 430
MANUFACTURING EXCISES
November 2010. Large companies (*) ................. 553,554,555,556,557,558
November 2010. Large companies ......................................... 561,562,563
January 2011. Large companies ........................................................... 560
January 2011 .................... .................... ..................... .................... .. 564,566
January 2011 (*) .............................................................................. 570,580
Fourth Quarter 2010. Except large companies(*) 553,554,555,556,557,558
Fourth Quarter 2010. Except large companies ........................ 561,562,563
(*) Registered recipients, occasional registered recipients,
tax representatives and authorised receivers
(Large companies), shall use tax form ................................510 for all taxes
TAX IDENTIFICATION NUMBER
Fourth Quarter 2010. Quarterly tax return for accounts and operations
in which the holders have not supplied the tax number of the credit
institutions. Filing on magnetic media or online (internet) ...................... 195
2010 Annual Tax Return. Identication of operations
with cheques from credit institutions.
Filing on magnetic media or online (internet) ......................................... 199
CORPORATION TAX
Organisations with tax year that coincides with the calendar year:
option/waiver of the option to calculate instalments on the tax base
for the periods of three, nine and eleven months of each
calendar year .................... .................... .................... ..................... ......... 036
If the taxation period does not coincide with the calendar the option/ waiver of the option shall be exercised in the rst two months of each
nancial year or between the start of the nancial year and the deadline
for making the rst staged payment, if this period is less than two months.
ANNUAL TAX RETURN OF ELECTRICAL ENERG CONSUMPTION
2010 Annual Tax Return .................... .................... .................... ............. 159
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MARCH 2011
INCOME AND CORPORATION TAX
Withholdings and payments on account for work income, economic
activities and prizes and certain capital gains and income allocations, net
gains derived from shares and stock in Unit Trust Institutions, property
leasing income, liquid capital, authorised persons and balances in accounts.
February 2011. Large companies ................ 111,115,117,123,124,126,128
VAT
February 2011. General system. Self-assessment ............................... 303
February 2011. Company group, individual form .................................. 322
February 2011. Tax returns for operations included in
register books for VAT and IGIC (Canary Islands Tax)............ ................ 340
February 2011. Intra-community operations recapitulative tax return ... 349
February 2011. Company group, aggregated form ............................... 353
February 2011. Operations related to imports.380
TAX ON INSURANCE PREMIUMSFebruary 2011 .................. .................... ..................... .................... ......... 430
MANUFACTURING EXCISES
December 2010. Large companies (*) ................. 553,554,555,556,557,558
December 2010. Large companies ......................................... 561,562,563
February 2011. Large companies ......................................................... 560
February 2011 .................. .................... ..................... .................... .. 564,566
February 2011 (*) ............................................................................. 570,580
(*) Registered recipients, occasional registered recipients, tax
representatives and authorised receivers (Large companies),shall use tax form ................................................................510 for all taxes
ANNUAL INFORMATION RETURN OF OPERATIONS PERFORMED
B BUSINESS PEOPLE OR PROFESSIONALS BELONGING TO THE
SSTEM OF PAMENT COLLECTION MANAGEMENT B CREDIT OR
DEBIT CARDS
2010 ................... .................... .................... .................... .................... ... 170
ANNUAL INFORMATION RETURN OF DEPOSITS, WITHDRAWALS
FROM FUNDS AND COLLECTIONS FROM AN DOCUMENT2010 ................... .................... .................... .................... .................... ... 171
INFORMATION RETURN ON ORGANISATIONS UNDER THE INCOME
ALLOCATION SSTEM
2010 ................... .................... .................... .................... .................... ... 184
ANNUAL INFORMATION RETURN ON SECURITIES, INSURANCE AND
INCOME
2010 ................... .................... .................... .................... .................... ... 189
ANNUAL TAX RETURN ON CERTAIN INCOME OBTAINED B
INDIVIDUALS RESIDENT IN OTHER EUROPEAN UNION MEMBER
STATES OR IN OTHER COUNTRIES AND TERRITORIES WITH WHICH
DATA EXCHANGE HAS BEEN AGREED
2010 ................... .................... .................... .................... .................... ... 299
ANNUAL TAX RETURN FOR OPERATIONS WITH THIRD PARTIES
2010 ................... .................... .................... .................... .................... ... 347
ELECTRICIT TAX
2010 ................... .................... .................... .................... .................... ... 513
HDROCARBON TAX2010. Annual list of kilometres covered
UNTIL DAY 21 FORMS UNTIL DAY 31 FORMS
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APRIL 2011
INCOME AND CORPORATION TAX
Withholdings and payments on account for work income, economic
activities and prizes and certain capital gains and income allocations, net
gains derived from shares and stock in Unit Trust Institutions, property
leasing income, liquid capital, authorised persons and balances in accounts.
March 2011. Large companies .................... 111,115,117,123,124,126,128
First quarter 2011 ......................................... 110,115,117,123,124,126,128
Income tax instalmentsFirst quarter 2011.
- Direct evaluation ................... .................... .................... .................... ... 130
- Objective evaluation ............................................................................ 131
Staged payments for corporate and non-residents' permanent
establishments tax
Current nancial year:
- General system .................. .................... .................... .................... ...... 202
- Consolidated tax system (tax groups) ................................................. 222
VAT
March 2011. General system. Self-assessment ................................... 303
March 2011. Company group, individual form ....................................... 322
March 2011. Tax returns for operations included in
register books for VAT and IGIC (Canary Islands Tax)............ ................ 340
March 2011. Intra-community operations recapitulative tax return ....... 349
March 2011. Company group, aggregated form ................................... 353
March 2011. Operations related to imports ........................................... 380
First quarter 2011. General system. Self-assessment .......................... 303
First quarter 2011. Non-periodic return-settlement ............................... 309First quarter 2011. Simplied system .................................................... 310
First quarter 2011. Intra-community
operations recapitulative tax return ....................................................... 349
First quarter 2011. Online services ........................................................ 367
First quarter 2011. General and simplied systems............................... 370
First quarter 2011. Operations related to imports .................................. 380
Request for the refund of equivalence surcharge and occasional
taxpayers .................... .................... .................... .................... ................ 308
Payment of compensation under the special system for agricultural,
animal farming and shery activities ...................................................... 341
TAX ON INSURANCE PREMIUMS
March 2011 ................... .................... .................... .................... ............. 430
MANUFACTURING EXCISES
January 2011. Large companies (*) ..................... 553,554,555,556,557,558
January 2011. Large companies ............................................. 561,562,563
March 2011. Large companies ............................................................. 560
March 2011 ................... .................... .................... .................... ...... 564,566
March 2011 (*) .................. .................... .................... ..................... .. 570,580
First Quarter 2011 ........................................................................... 521,522
First quarter 2011. Activities V1, V2, V7, F1, F2..................................... 553
First quarter 2011. Except large companies .......................................... 560
First Quarter 2011 ................... .................... .................... .................... ... 595First quarter 2011. Refund applications:
- Incorporation in tax deposit ................................................................. 506
- Guaranteed shipments ........................................................................ 507
- Distance sales .................... .................... .................... .................... ...... 508
- Consumption of alcohol and alcoholic beverages .............................. 524
- Consumption of hydrocarbons ............................................................ 572
(*) Registered recipients, occasional registered recipients, tax
representatives and authorised receivers (Large companies),
shall use tax form ................................................................510 for all taxesTAX ON RETAIL SALES OF CERTAIN HDROCARBONS
First Quarter 2011 ................... .................... .................... .................... ... 569
UNTIL DAY 20 FORMS
FROM 4 APRIL TO 27 JUNE
2010 DRAFT INCOME TAX RETURN
Request for prepopulated tax return
Conrmation of prepopulated tax returns with amounts payable by
direct debit.
FROM 4 APRIL TO 30 JUNE
2010 DRAFT INCOME TAX RETURN
Conrmation of draft tax returns with refund amount,
relinquishing the refund, negative amounts and amounts payable
without direct debit.
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MAY 2011
TAX IDENTIFICATION NUMBER
First quarter 2011. Accounts and operations in which the holders have
not supplied the tax number of the credit institutions ........................... 195
INCOME AND CORPORATION TAX
Withholdings and payments on account for work income, economic
activities and prizes and certain capital gains and income allocations, net
gains derived from shares and stock in Unit Trust Institutions, property
leasing income, liquid capital, authorised persons and balances in accounts.
April 2011. Large companies ....................... 111,115,117,123,124,126,128
VAT
April 2011. General system. Self-assessment ...................................... 303April 2011. Company group, individual form ......................................... 322
April 2011. Tax returns for operations included in
register books for VAT and IGIC (Canary Islands Tax)............ ................ 340
April 2011. Intra-community operations recapitulative tax return .......... 349
April 2011. Company group, aggregated form ...................................... 353
April 2011. Operations related to imports .............................................. 380
TAX ON INSURANCE PREMIUMS
April 2011 ................... .................... .................... .................... ................ 430
MANUFACTURING EXCISESFebruary 2011. Large companies (*) ................... 553,554,555,556,557,558
February 2011. Large companies ........................................... 561,562,563
April 2011. Large companies ................................................................ 560
April 2011 ................... .................... .................... .................... ......... 564,566
April 2011 (*) .................. .................... .................... .................... ...... 570,580
First quarter 2011. Except large companies(*) .... 553,554,555,556,557,558
First quarter 2011. Except large companies ............................ 561,562,563
(*) Registered recipients, occasional registered recipients, tax
representatives and authorised receivers (Large companies),shall use tax form ................................................................510 for all taxes
UNTIL DAY 2 FORMS UNTIL DAY 20 FORMS
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FROM 3 MAY TO 30 JUNE FORMS
INCOME TAX
2010 Annual Tax Return .................. .................... .................... .... D-100
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JUNE 2011
INCOME AND CORPORATION TAX
Withholdings and payments on account for work income, economic
activities and prizes and certain capital gains and income allocations, net
gains derived from shares and stock in Unit Trust Institutions, property
leasing income, liquid capital, authorised persons and balances in accounts.
May 2011. Large companies ........................ 111,115,117,123,124,126,128
VAT
May 2011. General system. Self-assessment ....................................... 303
May 2011. Company group, individual form .......................................... 322
May 2011. Tax returns for operations included in
register books for VAT and IGIC (Canary Islands Tax)............ ................ 340
May 2011. Intra-community operations recapitulative
tax return .................... .................... .................... .................... ................ 349
May 2011. Company group, aggregated form ....................................... 353
May 2011. Operations related to imports .............................................. 380
TAX ON INSURANCE PREMIUMSMay 2011 ................... .................... .................... .................... ................ 430
MANUFACTURING EXCISES
March 2011. Large companies (*) ....................... 553,554,555,556,557,558
March 2011. Large companies ............................................... 561,562,563
May 2011. Large companies ................................ .................... ............. 560
May 2011 ................... .................... .................... .................... ......... 564,566
May 2011 (*) .................. .................... .................... .................... ...... 570,580
(*) Registered recipients, occasional registered recipients, taxrepresentatives and authorised receivers (Large companies),
shall use tax form ................................................................510 for all taxes
INCOME TAX
Request for prepopulated tax returns
Conrmation of prepopulated tax returns with amounts
payable by direct debit
2010 Annual tax Return with amounts payable by direct debit ......... D-100
INCOME TAX
Conrmation of prepopulated tax returns with refund amount,
relinquishing the refund, negative amounts and amounts payable without
direct debit.
2010 Annual Tax Return .................... .................... .................... ......... D-100
Special tax system 2010 for the Non-resident Income Tax forposted workers 2010 ................. .................... ..................... ................... 150
UNTIL DAY 20 FORMS UNTIL DAY 27 FORMS
UNTIL DAY 30 FORMS
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JULY 2011
INCOME AND CORPORATION TAX
Withholdings and payments on account for work income, economic
activities and prizes and certain capital gains and income allocations, net
gains derived from shares and stock in Unit Trust Institutions, property
leasing income, liquid capital, authorised persons and balances in accounts.
June 2011. Large companies ....................... 111,115,117,123,124,126,128
Second quarter 2011 ................................... 110,115,117,123,124,126,128
Income tax instalments
Second quarter 2011.
- Direct evaluation ................... .................... .................... .................... ... 130
- Objective evaluation ............................................................................ 131
CORPORATION TAX
2010 Annual tax Return with amounts
payable by direct debit.................................................................... 200,220
Organisations with tax period that coincides with the calendar year:
VAT
June 2011. General system. Self-assessment ...................................... 303
June 2011. Company group, individual form ......................................... 322
June 2011. Tax returns for operations included in
register books for VAT and IGIC (Canary Islands Tax)............ ................ 340
June 2011. Intra-community operations recapitulative tax return ......... 349
June 2011. Company group, aggregated form ...................................... 353
June 2011. Operations related to imports ............................................. 380
Second quarter 2011. General system. Self-assessment ..................... 303
Second quarter 2011. Non-periodic return-settlement .......................... 309
Second quarter 2011. Simplied system ............................................... 310
Second quarter 2011. Intra-community operations recapitulative
tax return .................... .................... .................... .................... ................ 349
Second quarter 2011. Online services ................................................... 367
Second quarter 2011. General and simplied systems ......................... 370
Second quarter 2011. Operations related to imports ............................ 380
Request for the refund of equivalence surcharge and
occasional taxpayers ................. .................... ..................... ................... 308
Payment of compensation under the special
system for agricultural, animal farming and shery activities ................ 341
TAX ON INSURANCE PREMIUMS
June 2011 .................. .................... .................... .................... ................ 430
MANUFACTURING EXCISES
April 2011. Large companies (*) .......................... 553,554,555,556,557,558
April 2011. Large companies .................................................. 561,562,563
June 2011. Large companies ................................................................ 560
June 2011 .................. .................... .................... .................... ......... 564,566
June 2011 (*) .................... .................... .................... ..................... .. 570,580
Second quarter 2011 ...................................................................... 521,522
Second quarter 2011. Activities V1, V2, V7, F1, F2 ............................... 553
Second quarter 2011. Except large companies ..................................... 560
Second quarter 2011 ................. .................... ..................... ................... 595
Second quarter 2011. Refund requests:
- Incorporation in tax deposit ................................................................. 506
- Guaranteed shipments ........................................................................ 507
- Distance sales .................... .................... .................... .................... ...... 508
- Consumption of alcohol and alcoholic beverages .............................. 524
- Consumption of hydrocarbons ............................................................ 572
(*) Registered recipients, occasional registered recipients, tax
representatives and authorised receivers (Large companies),
shall use tax form ................................................................510 for all taxes
TAX ON RETAIL SALES OF CERTAIN HDROCARBONS
Second quarter 2011 ................. .................... ..................... ................... 569
CORPORATION TAX
NON-RESIDENTS INCOME TAX (PERMANENT ESTABLISHMENTS
AND ORGANISATIONS UNDER THE INCOME ALLOCATION SSTEM
INCORPORATED ABROAD WITH PRESENCE IN SPANISH TERRITOR)
2010 Annual Tax Return .................... .................... .................... ...... 200,220
Organisations with tax period that coincides with the calendar year:
Other organisations: within 25 calendar days once 6 months have elapsed
from the conclusion of the tax period.
UNTIL DAY 20 FORMS
UNTIL DAY 25 FORMS
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AUGUST 2011
TAX IDENTIFICATION NUMBER
Second quarter 2011. Accounts and operations in which the holders have
not supplied the tax number of the credit institutions.195
MANUFACTURING EXCISES
May 2011. Large companies (*) ........................... 553,554,555,556,557,558
May 2011. Large companies ................................................... 561,562,563
July 2011. Large companies ............... ..................... .................... ......... 560
July 2011 .................... .................... .................... .................... ......... 564,566
July 2011 (*) ................... .................... .................... .................... ...... 570,580Second quarter 2011. Except
large companies(*) ............................................... 553,554,555,556,557,558
Second quarter 2011. Except large companies ....................... 561,562,563
(*) Registered recipients, occasional registered recipients, tax
representatives and authorised receivers (Large companies),
shall use tax form ................................................................510 for all taxes
The tax returns corresponding to Personal and Corporate Income Tax, VAT
and insurance premium tax, with submission deadline 20 September, may
be submitted during the whole month of August.
UNTIL DAY 1 FORMS
UNTIL DAY 22 FORMS
THROUGHOUT THE ENTIRE MONTH
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SEPTEMBER 2011
INCOME AND CORPORATION TAX
Withholdings and payments on account for work income, economic
activities and prizes and certain capital gains and income allocations, net
gains derived from shares and stock in Unit Trust Institutions, property
leasing income, liquid capital, authorised persons and balances in accounts.
July and August 2011. Large companies ..... 111,115,117,123,124,126,128
VAT
July and August 2011. General system. Self-assessment .................... 303
July and August 2011. Company group, individual form ....................... 322
July and August 2011. Tax returns for operations
included in register books for VAT and IGIC (Canary Islands Tax) ......... 340
July and August 2011. Intra-community operations
recapitulative tax return........... .................... .................... .................... ... 349
July and August 2011. Company group, aggregated form .................... 353
July and August 2011. Operations related to imports ........................... 380
TAX ON INSURANCE PREMIUMS
July and August 2011 .................... .................... .................... ................ 430
MANUFACTURING EXCISES
June 2011. Large companies (*) .......................... 553,554,555,556,557,558
June 2011. Large companies .................................................. 561,562,563
August 2011. Large companies ............................................................ 560
August 2011 .................. .................... .................... .................... ...... 564,566
August 2011 (*) ................. .................... ..................... .................... .. 570,580
(*) Registered recipients, occasional registered recipients, tax
representatives and authorised receivers (Large companies),
shall use tax form ................................................................510 for all taxes
UNTIL DAY 20 FORMS
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OCTOBER 2011
INCOME AND CORPORATION TAX
Withholdings and payments on account for work income, economic
activities and prizes and certain capital gains and income allocations, net
gains derived from shares and stock in Unit Trust Institutions, property
leasing income, liquid capital, authorised persons and balances in accounts.
September 2011.Large companies .............. 111,115,117,123,124,126,128
Third quarter 2011 ........................................ 110,115,117,123,124,126,128
Income tax instalments
Third Quarter 2011:
- Direct evaluation ................... .................... .................... .................... ... 130
- Objective evaluation ............................................................................ 131
Staged payments for corporate and non-residents' permanent
establishments tax
Current nancial year:
- General system .................. .................... .................... .................... ...... 202
- Consolidated tax system (tax groups) ................................................. 222
VAT
September 2011. General system. Self-assessment ............................ 303
September 2011. Company group, individual form ............................... 322
September 2011. Tax returns for operations included
in register books for VAT and IGIC (Canary Islands Tax) .................. ...... 340
September 2011. Intra-community operations
tax return .................... .................... .................... .................... ................ 349
September 2011. Company group, aggregated form ............................ 353
September 2011. Operations related to imports ................................... 380Third Quarter 2011 General system. Self-assessment ......................... 303
Third Quarter 2011. Non-periodic return-settlement ............................. 309
Third Quarter 2011. Simplied system ................................................... 310
Third Quarter 2011. Intra-community operations recapitulative
tax return .................... .................... .................... .................... ................ 349
Third Quarter 2011. Online services ....................................................... 367
Third Quarter 2011. General and simplied systems ............................. 370
Third Quarter 2011. Operations related to imports ................................ 380
Request for the refund of equivalence
surcharge and occasional taxpayers ..................................................... 308
Payment of compensation under the special
system for agricultural, animal farming and shery activities ................ 341
TAX ON INSURANCE PREMIUMS
September 2011............ .................... .................... .................... ............. 430
MANUFACTURING EXCISES
July 2011. Large companies (*) ........................... 553,554,555,556,557,558
July 2011. Large companies ................................................... 561,562,563
September 2011. Large companies ...................................................... 560
September 2011............ .................... .................... .................... ..... 564, 566
September 2011 (*) ........................................................................ 570, 580
Third quarter 2011 ................... .................... .................... ................ 521,522
Third Quarter 2011. Activities V1, V2, V7, F1, F2 ................................... 553
Third Quarter 2011. Except large companies ........................................ 560
Third quarter 2011 ................... .................... .................... .................... ... 595
Third Quarter 2011. Refund requests:
- Incorporation in tax deposit ................................................................. 506
- Guaranteed shipments ........................................................................ 507
- Distance sales .................... .................... .................... .................... ...... 508
- Consumption of alcohol and alcoholic beverages .............................. 524
- Consumption of hydrocarbons ............................................................ 572
(*) Registered recipients, occasional registered recipients, tax
representatives and authorised receivers (Large companies),
shall use tax form ................................................................510 for all taxes
TAX ON RETAIL SALES OF CERTAIN HDROCARBONS
Third quarter 2011 ................... .................... .................... .................... ... 569
TAX IDENTIFICATION NUMBER
Third Quarter 2011. Accounts and operations in which the
holders have not supplied the tax number of the credit institutions ...... 195
TAX CURRENT ACCOUNT
Request for inclusion for 2012 .......................... CCT (Tax Current Account)
The waiver regarding the tax current account system should be
formulated on the “Inclusion request / waiver notication for the tax
current account system” form.
UNTIL DAY 20 FORMS
UNTIL DAY 31 FORMS
OCTOBERMondayTuesdayWednesdayThursday Friday Saturday Sunday
1 2
3 4 5 6 7 8 9
10 11 12 13 14 15 16
17 18 19 20 21 22 23
24 25 26 27 28 29 30
31
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NOVEMBER 2011
INCOME TAX
Deposit of the second instalment in the 2010 annual tax return.
If payment was paid in instalments with or without direct debit in
a collaborating organisation ................................................................... 102
INCOME AND CORPORATION TAX
Withholdings and payments on account for work income, economic
activities and prizes and certain capital gains and income allocations, net
gains derived from shares and stock in Unit Trust Institutions, property
leasing income, liquid capital, authorised persons and balances in accounts.
October 2011. Large companies ................. 111,115,117,123,124,126,128
VAT
October 2011. General system. Self-assessment ................................ 303October 2011. Company group, individual form .................................... 322
October 2011. Tax returns for operations included
in register books for VAT and IGIC (Canary Islands Tax) .................. ...... 340
October 2011. Intra-community operations recapitulative tax return .... 349
October 2011. Company group, aggregated form ................................ 353
October 2011. Operations related to imports ........................................ 380
TAX ON INSURANCE PREMIUMS
October 2011 ................... .................... ..................... .................... ......... 430
MANUFACTURING EXCISESAugust 2011. Large companies (*) ...................... 553,554,555,556,557,558
August 2011. Large companies .............................................. 561,562,563
October 2011. Large companies .......................................................... 560
October 2011 ................... .................... ..................... .................... .. 564,566
October 2011 (*) .............................................................................. 570,580
Third Quarter 2011. Except large companies(*) .. 553,554,555,556,557,558
Third Quarter 2011. Except large companies .......................... 561,562,563
(*) Registered recipients, occasional registered recipients, tax
representatives and authorised receivers (Large companies),shall use tax form ................................................................510 for all taxes
VAT
Request for registration / cancellation. Registration of monthly
refund .................. .................... .................... .................... .................... ... 036
Request for application of the common
deduction system for differentiated sectors for 2012 ......................no form
UNTIL DAY 7 FORMS UNTIL DAY 30 FORMS
UNTIL DAY 21 FORMS
NOVEMBERMondayTuesdayWednesdayThursday Friday Saturday Sunday
1 2 3 4 5 6
7 8 9 10 11 12 13
14 15 16 17 18 19 20
21 22 23 24 25 26 27
28 29 30
DECEMBER
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DECEMBER 2011
INCOME AND CORPORATION TAX
Withholdings and payments on account for work income, economic
activities and prizes and certain capital gains and income allocations, net
gains derived from shares and stock in Unit Trust Institutions, property
leasing income, liquid capital, authorised persons and balances in accounts.
November 2011. Large companies .............. 111,115,117,123,124,126,128
Staged payments for corporate and non-residents' permanentestablishments tax
Current nancial year:
- General system .................. .................... .................... .................... ...... 202
- Consolidated tax system (tax groups) ................................................. 222
VAT
November 2011. General system. Self-assessment ............................. 303
November 2011. Company group, individual form ................................ 322
November 2011. Tax returns for operations included
in register books for VAT and IGIC (Canary Islands Tax) .................. ...... 340November 2011. Intra-community operations recapitulative tax return 349
November 2011. Company group, aggregated form ............................. 353
November 2011. Operations related to imports .................................... 380
TAX ON INSURANCE PREMIUMS
November 2011 .................... .................... .................... .................... ...... 430
MANUFACTURING EXCISES
September 2011. Large companies (*) ................ 553,554,555,556,557,558
September 2011. Large companies ........................................ 561,562,563
November 2011. Large companies ....................................................... 560
November 2011 .................... .................... .................... ................... 564,566
November 2011 (*) .......................................................................... 570,580
(*) Registered recipients, occasional registered recipients, tax
representatives and authorised receivers (Large companies),
shall use tax form ................................................................510 for all taxes
INCOME TAX
Waiver or revocation Simplied direct evaluation and
objective evaluation for 2012 and following .................................... 036/037
VAT
Waiver or revocation of the simplied and agricultural,
animal farming and shery systems for 2012 and following ........... 036/037
Option for or revocation of the applicationof the special proportional distribution for 2012 ............................. 036/037
Option for or revocation of the determination of the tax base
using the overall prot margin in the special system for used goods,
objets d'art, antiques and collectibles for 2012 and following .............. 036
Option for or revocation of the overall determination of the tax base
under the special system for travel agencies for 2012 and following .... 036
Option for taxation in destination for distance
sales to other countries of the European Union for 2012 and 2013 ...... 036
Waiver of application of the common
deduction system for differentiated sectors for 2012 ......................no formNotication of registration in the special
system for company groups .................. .................... .................... ........ 039
Option for or waiver of the advanced
modality under the special company group system .............................. 039
Annual notication related to the special
company group system .................. .................... ..................... .............. 039
Request for registration / cancellation.
Registration of the monthly refund, company groups............................ 039
UNTIL DAY 20 FORMS UNTIL 2 JANUARY 2012 FORMS
DECEMBERMondayTuesdayWednesdayThursday Friday Saturday Sunday
1 2 3 4
5 6 7 8 9 10 11
12 13 14 15 16 17 18
19 20 21 22 23 24 25
26 27 28 29 30 31
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THE FOLLOWING SHOULD ADDITIONALLY BE TAKEN INTO ACCOUNT:
FORM 030. TAX REGISTER DECLARATION FOR REGISTRATION IN THE TAXPAYERS' TAX
REGISTER, CHANGE OF ADDRESS AND/OR CHANGE OF PERSONAL DETAILS
Forindividualswho donot undertake economicactivities, request registration in the
census opartiesliablefortaxpaymentortheassignmentofaTax ID number (NIF)when
theydonotholdaNationalIDDocument(DNI)orForeignNationalIDNumber(NIE)andtheyareinvolvedinoperationswithtaxliabilities.
Noticationofchangeofaddressbypartiesliablefortaxpaymentthatdonotundertake
businessor professionalactivities(thosethatdoundertakesaidactivitieswill leform
036/037):Foralltaxpayers,1monthfromthechange.
To notify (individuals) alterations in their identication details, marital status, request
identicationlabels,etc.
FORMS 036/037. TAX REGISTER DECLARATION
Declaration o registrationpriortostartingthecorrespondingactivity,carryingouttransactions
orbeforethecreationoftheobligationtomakewithholdingsorpaymentsonaccount.
Declaration o modifcation:1monthasfromthedayfollowingthemodication.
Declaration o cancellation:1monthformthecessationoreffectivecancellationofthe
entries inthe CompaniesRegister.6 months as fromthe deathof theparty liable for
paymentofthetax(tobeledbytheheirs).
Request tax number:themonthfollowingthatoftheincorporationorestablishmentin
Spanishterritoryoftheincorporatedornon-incorporatedorganisation,andalwaysbefore
thestartofthebusinessorprofessionalactivity.
Registration in the monthly reund registry:Foralltaxpayers,inthemonthofNovember
priortotheyeartheyshouldcomeintoeffect.
Options or or waivers o special systems:Foralltaxpayers,inthemonthofDecemberpriortotheyeartheyshouldcomeintoeffect.
Option or liability or VAT or 2011 and ollowing years and notifcation o said VAT
optionbytaxpayersunderthefarmingsystem,taxpayerswithouttherighttodeductions
andincorporated organisations without business orprofessional activity if their intra-
communitypurchasesofgoodshavenotexceeded €10,000:atanytimeand1month
fromwhensaidlimitisreached,respectively.
Notifcation o liability or VATin distance sales:1monthfromwhen€35,000isexceeded.
FORM 039. DATA NOTIFICATION. COMPANY GROUP
Notifcation o the commencement o activities and option or the application o a
special proportional rule:Withinthedeadlineforlingtheself-assessmentfortheperiod
inwhichtheusualdeliveryofgoodsandrenderingofservicescommences.
Notifcation o modifcations or the incorporation o newly created organisations:
Inthedeadlineforlingtheself-assessmentfortheperiodinwhichthemodicationor
incorporationoccurs.
Inclusion in the Monthly Reund Register and options or waivers: The month of
Decemberpriortotheyearinwhichtheycomeintoeffect.
ECONOMIC ACTIVITIES TAX
Form 840
Declaration o registration:1monthfromthestartoftheactivity.Taxpayersthathavebeenapplyinganyoftheexemptionsestablishedforthetaxandwhoceasetofullthe
requirementsfortheirapplication:DuringthemonthofDecemberpriortotheyearinwhich
thetaxpayerbecomesliable.
Declaration o variation:1monthasfromthevariation.
Declaration o cancellation:1monthfromthecessation.Taxpayerswhoapplyanyofthe
exemptionscorrespondingtothetax:DuringthemonthofDecemberpriortotheyearin
whichthetaxpayerisexemptedfromliabilitytopaythistax.
Form 848.Noticationofnetrevenues:between1Januaryand14Februaryinthenancial
yearinwhichsaidnoticationistotakeeffect.
FORM 038
List of transactions carried out by organisations registered in public registers: those
correspondingtothepreviousmontharedeclaredmonthly.
FORM 186
Informationreturnregardingbirthsanddeaths:followingcalendarmonth.
FORM 197
ListofpersonsororganisationsthathavenotnotiedtheirTaxIDNumber(NIF)whengranting
deedsordocumentscontainingdecisionsorcontractsconcerningrightsinremonrealestate:
thosecorrespondingtothepreviousmontharedeclaredmonthly.
PERSONAL INCOME TAX
Forms 117and187.Purchasesanddisposalsofsharesandstockinunittrustinstitutions:
117,monthlyexceptJulyuntil20Septemberand187,from1to31January.
Form 140. Request foradvancepaymentof deductionsfor maternity andnoticationof
variationsaffectingadvancepaymentofthedeductionformaternity:as fromthemoment
atwhichtheadvancepaymentmodalitywaschosenorwhenthevariationsthataffectthe
advancepaymentoccur.
Form 145.Noticationof thepersonalandfamilysituationoftherecipientofthe income,
orofitsvariation,tothepayer:priortotherstdayofeachcalendaryearorthestartofthe
relationthatgeneratestheincome.
Form 146. Pensioners with two or morepayers.Request for calculationof withholding
amounts.JanuaryandFebruaryeveryyear.
Form 147.Voluntarynoticationofemployedworkerswhoarenottaxpayersforincometax
andaregoingtoacquiresaidstatus,duetotheirpostinginSpanishterritory,forthepurpose
ofmakingwithholdings:Fromthe30dayspriortotheentryinSpanishterritoryanduptothe
183daysfollowingthecommencementworkorupto30Juneofthefollowingyear,whenthe
commencementofworkisafter2July(inclusive).
Form 149.Noticationoftheoptionfor,waiveroforexclusionfromthespecialtaxsystem
forNon-residentsIncomeTaxindividualswhoacquireataxaddressinSpainasaresultof
posting toSpanishterritory.Option:maximumof 6months fromthe startof theactivity.
Waiver:inNovemberandDecemberinthecalendaryearpriortothatinwhichitistotake
effectExclusion:1monthfromwhentheconditionsthatestablishedtheapplicationofthe
systemceasetobefullled.Form 150.Incometaxreturnfortaxpayersunderthespecialsystemforworkerspostedin
Spanishterritory:2deMayto30Juneoftheyearfollowingthatwhichcorrespondstothe
return.
Form 156.Annualinformationreturnregardingthesocialsecuritypaymentsofafliatesand
membersofmutualcompaniesforthepurposeofthedeductionformaternity,ingeneral:1
to31Januaryoftheyearfollowingthatwhichcorrespondstothereturn.Exceptionsupto
1April.
NON-RESIDENTS INCOME TAX WITHOUT PERMANENT ESTABLISHMENT
Form 210. Non-residentswho arenot permanently established.Self-assessment. Forall
taxpayers:with amounts payable;1to20April,July,OctoberandJanuary, no payment;1to20Januaryoftheyearfollowingthetaxableevent,reund;from1Februaryoftheyear
followingthetaxableeventandintheperiodof4yearsfromtheendofthereturnperiodand
depositofthewithholding.Incomefrompropertyconveyances;3months,1monthhaving
elapsedfrom theconveyance.Attributedincome fromurbanbuildings;onecalendar year
fromthedateofthetaxableevent.
Form 211. Withholding in property purchases from non-residents without permanent
establishment:1monthasfromthetransferoftheproperty.
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Form 213.Excisesonrealestateofnon-residentorganisations:themonthofJanuary.
Form 216.Return-paymentdocumentforwithholdingsandpaymentsonaccountfornon-
residentincomeobtainedwithoutpermanentestablishment:1to20January,April,Julyand
October.Forlargecompanies,monthly.
Form 291.Informationreturnofnon-residentaccounts:1to31January.
Form 296. Annual tax return on withholdings andpayments on account.Non-residents
without permanent establishment. pre-printed form, 1 to 20 January, rest of the ling
methods,1to31January.
Form 299.Annualtaxreturnoncertainincomeobtainedbyindividualsresidentinother
European Union member states or on other countries and territories with which data
exchangehasbeenagreed:March.
Form 247. Voluntary notication of employedworkers who are not taxpayers for Non-
residentsIncomeTaxandaregoingtoacquiresaidstatus,duetothepostingabroad.The
lingdeadlinedependsonthedurationoftheposting.
VALUE ADDED TAX
Form 04.Requestfortheapplicationofthe4%VATratetovehiclesforpeoplewithdisabilities:
priortothepurchaseofthevehicle.
Form 308.Refundrequestbyoccasionaltaxpayersfordeliveriesofnewmeansoftransport:30calendardaysfromdelivery.RefundrequestbytaxpayersintheSimpliedVATSystem
andwhoundertakecarriageofpassengersorgoodsbyroad,fortheacquisitionofcertain
meansoftransport:20calendardaysofthemonthfollowingtheacquisition.
Form 309.Intra-communityacquisitionsofnewmeansoftransport(notbusinesspeople
and professionals): prior to denitive registration. Administrative or court enforcement
proceedings:1monthfrompaymentoftheawardamount.
Form 360.ApplicationfortherefundofVATpaidinothermemberstatesbybusinesspeople
andprofessionalsestablishedintheTAI(SpanishmainlandterritoryandtheBalearicIslands),
theCanaryIslands,CeutaandMelilla,andapplicationfortherefundofVATpaidintheTAIby
businesspeopleandprofessionalsestablishedintheCanaryIslands,CeutaandMelilla:Fromthedayfollowingtheconclusionofeachquarteranduntil30Septemberofthefollowing
calendaryear.
TherefundapplicationforVAT2009willbeallowedexceptionallyuntil31March2011.
Form 361.ApplicationfortherefundofVATpaidinSpanishmainlandterritoryandtheBalearic
Islesbybusinesspeopleandprofessionalsnotestablishedintheterritoryinwhichthetaxis
appliedorintheCommunity,theCanaryIslands,CeutaorMelilla:Fromthedayfollowingthe
conclusionofeachquarteranduntil30Septemberofthefollowingcalendaryear.
Form 362 and 363.Requestforreimbursementandpriorrecognitionofexemptionwithin
theframeworkof diplomaticandconsularrelationsand thoseofrecognisedinternational
organisations:6monthsfollowingtheendofeachcalendarquarterandpriortocarryingoutthetransaction,respectively.
EXCISES ON CERTAIN MEANS OF TRANSPORT
Form 05 and 06.Applicationforthenon-application,exemptionandreductionofthetaxable
baseanddeclarationofexemptionsandnon-applicationswithnoprioracknowledgement,
respectively:priortodenitiveregistration.
Form 568.Applicationforrefundduetoresaleandshipmentsofmeansoftransportoutside
theterritory.1to20January,April,JulyandOctober.
Form 576. Self-assessment.Liableandnon-exempt transactions shallbedeclared: after
requestingthedenitiveregistrationofthemeansoftransportandbeforethisiscompleted.
Ifthetaxableeventisnotthedenitiveregistration:15calendardaysfromtaxableeventofthetax.
MANUFACTURING EXCISES
Form 511.Monthlylistofdeliverynotesforproductswithtaxaccruedatreducedrate,issued
inenroutesalesprocedures:5workingdaysfollowingtheendofthemonthtowhichthe
informationcorresponds.
Form 512.HydrocarbonTax,Annuallistofrecipientsoftariff2products:Firstquarterofthe
year.
Forms 540ofthesupportingdocumentsanddeliveryreceiptsissuedtodocumentaircraft
provisioningand541tosailingvessels,madebythesalesenrouteprocedureandthedelivery
notesissuedwiththesaleenrouteprocedure,NE:Monthfollowingtheirissue.
Forms 542receiptsanddeliverynotesissuedduringaquartertodocumenttheprovisioning
toaircraftand543tovessels,notcarriedoutbyenroutesalesprocedures;546forsupplyof
dieselreservedforvesselswithhydrocarbontaxrefundand 547listofpaymentsmadeto
dieselretailerswithallowanceforissuingorganisationsofspecicpaymentmeans,carried
outduringaquarter:Days1to20ofthemonthfollowingthatoftheendofthequarter.
Form 544 and 545.Listofpaymentsmadeusingdieselchequeswithallowanceanddiesel
cardswithallowanceandthelistoffuelsuppliesmadewithintheinternationalrelationswith
taxrefundonhydrocarbonsmadeduringaquarter:Days1to20ofthemonthfollowingthat
oftheendofthequarter.
Form 551.Weeklylistofaccompanyingdocumentsissuedininternalcirculation:Theweekfollowingthatthedatarefersto.Iftheaccompanyingdocumentsareissuedbycomputeror
usinginternetservices,theweeklyrequirementmaybereplacedbymonthlylingwithinthe
monthfollowingtheirissue.
Forms 553, 554, 555, 557, 558, 570 and 580shallbeusedexclusivelyfortaxreturnsrelating
tofactoriesandbondedwarehousesandform 556shallbeusedexclusivelyfortaxreturns
relatingtointermediateproductfactories:Days1to20ofthemonthfollowingthatoftheend
ofthemonthinwhichthetaxableeventsoccurforthetaxonhydrocarbonsandtobacco;Days
1to20ofthesecondmonthfollowingthatwhichendsthequarterinwhichthetaxableevents
occurredor,asappropriate,days1to20ofthethirdmonthfollowingthatwhichendsthe
quarterinwhichthetaxableeventsforthetaxonalcoholandalcoholicbeveragesoccurred.
Form 559 and form with the list of beneciaries of harvesters system (Relación de
BeneciariosdelRégimendeCosechadores,RBRC)forthesettlementandpaymentofthe
taxonalcoholandalcoholicbeverages,ledonapaperformorviatheInternet.Settlement
ofthetariff1tax:atthetimeofrequestingauthorisationtodistil.Settlementofthetariff2
tax:CalendarquarterofmonthlyfortaxpayerswhosettleVATmonthly.Deadlinetomakethe
paymentofthetariff2tax:therst20calendardaysofthethirdorsecondmonthfollowing
thatinwhichtherespectivemonthorquarternalises.
DDC (Payments breakdown return), DCC (Centralised payments breakdown return) and
DDE (Breakdown by establishments return): Centralised paymentsbreakdown return:
withinthesamedeadlinesasthecorrespondingsinglereturn-settlement.
INTRASTAT (INTRA-COMMUNITY TRADE STATISTICS)
Forms N-I, N-E, O-I, O-E.Thoseobligedtosupplystatisticalinformationonintra-community
trade:therst12calendardaysofthemonthfollowingthatinwhichthetransactionsare
carriedout.
REMEMBERIf the deadline coincides with a local or regional public holiday, the ling
period ends on the rst working day after that indicated in this calendar.
This brochure has been drawn up in the month of December 2010, whenthere were regulations bills still in process.
To consult regulations published
and for further tax information:
901 33 55 33
www.agenciatributaria.es