Taxpayer calendar 2016

These are the main dates to be taken into account by SMEs and self-employed workers for 2016, regarding the deadlines for declarations and settlements: withholdings, personal income tax, VAT, income tax return and corporate tax.

Neither the declarations corresponding to SMEs or self-employed persons who submit monthly income tax or VAT declarations nor those corresponding to special situations or other types of taxes: energy, environmental, etc. are included.

JANUARY 2016:

Until the 20th:

• Withholdings for the fourth quarter of 2015: forms 111 and 115

FEBRUARY 2016:

Until February 1st:

• IRPF: Fractional payments Income tax Fourth quarter 2015:
  • Direct estimate: model 130
  • Objective estimation: model 131
• VAT:
  • Fourth quarter 2015. Self-assessment: form 303
  • Fourth quarter (or year 2015). Recapitulative declaration of intra-community operations: form 349
  • Annual summary 2015: model 390

• Withholdings, annual summary 2014: forms 180 and 190

Until the 29th:

• Annual declaration of transactions with third parties, year 2015: form 347

APRIL 2016:

Until the 20th:

• Withholdings for the first quarter of 2016: models 111 and 115
• IRPF: Split payments Income tax First quarter 2016:
  • Direct estimate: model 130
  • Objective estimation: model 131
• Companies: Installment payments for the current year
• General regime: model 202
• VAT:
  • First quarter 2016. Self-assessment: form 303
  • First quarter 2016: Recapitulative declaration of intra-community operations: form 349

MAY – JUNE 2016: Annual income tax return

From May 10th to June 25th:

• Draft and annual declaration 2015 with the result to be paid by direct debit: forms D-100 and D-714

From May 10th to June 30th:

• Draft and annual declaration 2015 with result to be returned, waiver of the return, negative and to enter without direct debit: models D-100, D-714

JULY 2016:

Until the 20th:

• Withholdings second quarter 2016: forms 111 and 115
• IRPF: Split payments Income tax second quarter 2016:
  • Direct estimate: model 130
  • Objective estimation: model 131
• VAT:
  • Second quarter 2016. Self-assessment: form 303
  • Second quarter 2016: Recapitulative declaration of intra-community operations: form 349

Until the 25th:

• Corporate tax:
• Annual declaration 2015. Model 200

OCTOBER 2016:

Until the 20th:

• Withholdings third quarter 2016: forms 111 and 115
• IRPF: Split payments Income tax third quarter 2016:
  • Direct estimate: model 130
  • Objective estimation: model 131
• Companies: Installment payments for the current year
• General regime: model 202
• VAT:
  • Third quarter 2016. Self-assessment: form 303
  • Third quarter 2016: Recapitulative declaration of intra-community operations: form 349

DECEMBER 2016:

Until the 20th:

• Companies: Installment payments for the current year
• General regime: model 202

Until January 2, 2017

• Income: Waiver or revocation of simplified direct estimation and objective estimation (modules) for 2017 and later: Forms 036 and 037
• VAT: Waiver or revocation of simplified regimes and agriculture, livestock and fishing for 2017 and subsequent years: forms 036 and 037

If you want more information about your tax obligations, do not hesitate to contact us. contact with us, and our experts will advise you.