Keys in the interpretation of the 2018 fiscal calendar for SMEs and the self-employed
Today we want to give you the information regarding the 2018 tax calendar for SMEs and the self-employed, something that will be very useful as a reference so that you do not miss a statement, although, as we always recommend, it is best to go to our tax experts who will They will advise at all times to be able to comply with all your obligations with the Treasury and Social Security.
The information reflected in the 2018 tax calendar is established based on the general tax filing dates for SMEs and the self-employed each year, which are usually established on similar days and deadlines.
If the expiration of a tax filing period coincides with a holiday, both locally and regionally, the term for the taxpayer who is affected by the circumstances is transferred to the first business day indicated in the 2018 tax calendar.
When it comes to filing taxes, it is important to differentiate the deadline for filing the returns, which is usually on the 20th, from the end of the domiciliation period, which generally ends 5 days before, around the 15th of the month in question. .
FISCAL CALENDAR 2018 JANUARY
Taxes until the 20th
- Presentation of withholdings for the fourth quarter of 2017: model 111 and 115
Taxes until the 30th
VAT taxes:
- Fourth quarter 2017. Self-assessment: form 303
- Annual review 2017: model 390
- Fourth quarter 2017: Summary declaration of intra-community operations. Model 349
Personal income tax:
Installment payments Rent Fourth quarter 2017:
- Direct estimate: model 130
- Objective estimation: model 131
Taxes until the 31st
- Annual summary withholdings 2017: models 180 and 190
FISCAL CALENDAR 2018 FEBRUARY
Taxes until the 28th
- Annual declaration (2017) of operations with third parties: model 347
- Corporation Tax: Installment payments in the current year
FISCAL CALENDAR 2018 APRIL
Taxes until the 5th
- Online presentation of the 2017 Income Statement
Taxes until the 20th
- Withholdings for the first quarter of 2018: models 111 and 115
VAT taxes:
- First quarter 2018. Self-assessment: model 303
- First quarter 2018: Summary declaration of intra-community operations: model 349
Personal income tax:
Installment payments Rent First quarter 2018:
- Direct estimate: model 130
- Objective estimation: model 131
- General regime: model 202
FISCAL CALENDAR 2018 MAY – JUNE 2018: Annual income statement
Taxes from May 11 to June 25:
- Draft and annual declaration 2017 with result to be entered with direct debit into account: models D-100 and D-714
Taxes from May 11 to June 30:
- Draft and annual declaration 2017 with result to be returned, waiver of the return, negative and deposit without domiciliation: models D-100, D-714
FISCAL CALENDAR JULY 2018
Taxes until the 20th:
- Withholdings second quarter 2018: models 111 and 115
personal income tax
Installment payments of Rent for the second quarter of 2018:
- Direct estimate: model 130
- Objective estimation: model 131
VAT taxes
- Second quarter 2018. Self-assessment: model 303
- Second quarter 2018: Summary declaration of intra-community operations: model 349
Taxes until the 25th:
- Corporate tax: Annual declaration 2017. Form 200
FISCAL CALENDAR 2018 OCTOBER
Taxes until the 20th:
- Withholdings third quarter 2018: models 111 and 115
- IRPF: Fractional payments Income third quarter 2018:
- Direct estimate: model 130
- Objective estimation: model 131
- Companies: Installment payments for the current year
- General regime: model 202
VAT taxes:
- Third quarter 2018. Self-assessment: form 303
- Third quarter 2018. Summary declaration of intra-community operations: model 349
FISCAL CALENDAR 2018 DECEMBER
Taxes until the 20th:
- Companies: Installment payments for the current year
- General regime: model 202
Taxes until January 2, 2019:
- Income: Waiver or revocation of the regime of simplified direct estimation and objective estimation (modules) for 2019 and successive: Census models 036 or 037
- VAT: Waiver or revocation of the simplified regime, the agriculture, livestock and fishing regime for 2019 and successive: models 036 and 037
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