Tax Obligations April – May 2020
We would like to remind you of your tax obligations for the months of April and May. Please feel free to contact us with any questions or concerns.
APRIL
From April 1st to June 30th
INCOME AND WEALTH TAX
• Online filing of 2019 Income Tax and 2019 Wealth Tax returns
with a payment due, payable by direct debit, until June 25. Until April 20
INCOME TAX AND CORPORATION TAX
Withholdings and payments on account of income from employment, economic activities, prizes and certain capital gains and income imputations, gains derived from shares and units of collective investment institutions, income from the rental of urban real estate, movable capital, authorized persons and account balances.
•March 2020. Large companies: 111, 115, 117, 123, 124, 126, 128, 216, 230
•First quarter 2020: 111, 115, 117, 123, 124, 126, 128, 136, 210, 216
Quarterly Income Tax Payments
•First quarter 2020:
Direct estimation: 130
Objective estimation: 131
Installment payments for companies and permanent establishments of non-residents
• Current tax year:
General regime: 202
Tax consolidation regime (tax groups): 222
VAT
• March 2020. Summary statement of intra-Community transactions: 349
• March 2020. Transactions treated as imports: 380
• First quarter 2020. Self-assessment: 303
• First quarter 2020. Non-periodic VAT return: 309
• First quarter 2020. Summary statement of intra-Community transactions: 349
• First quarter 2020. Telecommunications, broadcasting, and electronic services subject to VAT.
Self-assessment: 368
• First quarter 2020. Transactions treated as imports: 380
• Application for refund of the Equivalent Surcharge and occasional taxpayers: 308
• Reimbursement of compensation under the special scheme for agriculture, livestock, and fisheries: 341
INSURANCE PREMIUM TAX
• March 2020: 430
EXCISE DUTIES
•January 2020 (*) Large companies: 553, 554, 555, 556, 557, 558
•January 2020. Large companies: 561, 562, 563
•March 2020: 548, 566, 581
•March 2020 (*): 570, 580
•First quarter 2020: 521, 522, 547
•First quarter 2020 (*) Activities V1, V2, V7, F1, F2: 553
•First quarter 2020. Refund applications: 506, 507, 508, 524, 572
•Declaration of transactions by registered recipients, tax representatives and authorized recipients: 510
(*) Factories and tax warehouses that have opted to supply the accounting entries corresponding to the first half of 2020 through the AEAT electronic office between July 1 and September 30, 2020. For form 553, also, establishments authorized to keep accounts on paper.
SPECIAL TAX ON ELECTRICITY
•March 2020. Large companies: 560
•First quarter 2020. Except large companies: 560
•Year 2019. Annual self-assessment: 560
ENVIRONMENTAL TAXES
•First quarter 2020. Installment payment: 585
•Year 2019. Annual self-assessment: 589
SPECIAL TAX ON COAL
•First quarter 2020: 595
Until April 30
VAT
• March 2020. Self-assessment: 303
• March 2020. Group of entities, individual form: 322
• March 2020. Group of entities, aggregate form: 353
TAX IDENTIFICATION NUMBER
•First quarter 2020. Accounts and transactions whose holders have not provided the NIF to credit institutions: 195
QUARTERLY INFORMATION DECLARATION OF THE TRANSFER OF USE OF HOUSING FOR TOURIST PURPOSES
•First quarter 2020: 179
MAY
From May 7 to June 30
Filing of the 2019 Income Tax Return by Telephone
From May 13 to June 30
INCOME TAX
• Filing of the 2019 annual Income Tax return (Form D-100) and Wealth Tax return (Form 714) at Autonomous Communities and AEAT offices.
Tax due must be paid by direct debit by June 25th.
(Until May 20th)
INCOME TAX AND CORPORATION
Withholdings and payments on account of income from employment, economic activities, prizes and certain capital gains and imputed income, gains derived from shares and units of collective investment institutions, income from the rental of urban real estate, movable capital, authorized persons and balances in accounts
•April 2020. Large companies: 111, 115, 117, 123, 124, 126, 128, 216, 230
VAT
• April 2020. Summary statement of intra-Community transactions: 349
• April 2020. Transactions treated as imports: 380
INSURANCE PREMIUM TAX
• April 2020: 430
EXCISE DUTIES ON MANUFACTURING
•February 2020 (*) Large companies: 553, 554, 555, 556, 557, 558
•February 2020. Large companies: 561, 562, 563
•April 2020: 548, 566, 581
•April 2020 (*): 570, 580
•First quarter 2020 (*) Except large companies: 553, 554, 555, 556, 557, 558
•First quarter 2020. Except large companies: 561, 562, 563
•Reporting of transactions by registered recipients, tax representatives and authorized receivers: 510
(*) Factories and Tax Warehouses that have opted to supply the entries accounting records corresponding to the first half of 2020 through the AEAT electronic office between July 1 and September 30, 2020.
SPECIAL TAX ON ELECTRICITY
• April 2020. Large companies: 560
ENVIRONMENTAL TAXES
•First quarter 2020. Installment payment: 583
•First four months 2020. Self-assessment: 587
You can contact this professional office for any questions or clarifications you may have.
All the best!
Do you have any questions about this topic?
Our team of expert advisors will help you resolve any issues related to our services.
Contact us now
A Àmbit Assessor, SL has 40 years dedicated to the tax, comptable and labor consultancy of the Pime.
Latest entries from MGI Àmbit
(see all)
Related
