Hacienda

Taxpayer calendar. Tributari obligations of May 2015

maig 2015

From 11th of May to 30th of June

INCOME

  • Presentation in associates entities, Autonomous Communities and offices of the Tax Agency of draft and the annual statement 2014: D-100

Resulting to enter with direct debit until 25 June.

Until 20th of May

INCOME AND CORPORATION

Withholdings and payments on account of income from employment, economic activities, prizes and certain capital gains and allocations of income, gains from stocks and shares of the institutions collective investment, income from lease of urban real estate, movable capital, authorized persons and balances Accounts.

  • April 2015. Large enterprises: 111, 115, 117, 123, 124, 126, 128, 230

VAT

  • April 2015. Self-liquidation: 303
  • April 2015. Group entities, individual model: 322
  • April 2015. Declaration of operations included in register books for VAT and IGIC and other operations: 340
  • April 2015. Recapitulatory declaration of intra-Community transactions: 349
  • April 2015. Group entities, aggregate model: 353
  • April 2015. Transactions treated as imports: 380

TAX ON INSURANCE PREMIUMS

  • April 2015: 430

EXERCICE DUTIES OF FABRICATION

  • February 2015. Large enterprises: 553, 554, 555, 556, 557, 558
  • February 2015. Large enterprises: 561, 562, 563
  • April 2015. Large enterprises: 560
  • April 2015. 548, 566, 581
  • April 2015. 570, 580
  • First quarter 2015. Except large companies: 553, 554, 555, 556, 557, 558
  • First quarter 2015. Except large companies: 561, 562, 563

Recipients registered, even the occasional, tax representatives and authorized receivers, used as statement of operations the model: 510

ENVIRONMENTAL TAXES

  • First quarter 2015. Payment in installments: 583
  • First quarter 2015. Self-liquidation: 587
Share Button