{"id":33273,"date":"2016-01-19T19:33:51","date_gmt":"2016-01-19T18:33:51","guid":{"rendered":"http:\/\/aseryde.com\/?p=33273"},"modified":"2016-01-19T19:33:51","modified_gmt":"2016-01-19T18:33:51","slug":"calendario-del-contribuyente-2016","status":"publish","type":"post","link":"https:\/\/aseryde.com\/en\/calendario-del-contribuyente-2016\/","title":{"rendered":"Taxpayer calendar 2016"},"content":{"rendered":"<p style=\"text-align: justify;\">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.<\/p>\n<p style=\"text-align: justify;\">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.<\/p>\n<p style=\"text-align: justify;\"><strong>JANUARY 2016:<\/strong><\/p>\n<p style=\"text-align: justify;\">Until the 20th:<\/p>\n<ul>\n<li>Withholdings for the fourth quarter of 2015: forms 111 and 115<\/li>\n<\/ul>\n<h4><strong>FEBRUARY 2016:<\/strong><\/h4>\n<p>Until February 1st:<\/p>\n<ul>\n<li>IRPF: Fractional payments Income tax Fourth quarter 2015:\n<ul>\n<li>Direct estimate: model 130<\/li>\n<li>Objective estimation: model 131<\/li>\n<\/ul>\n<\/li>\n<li>VAT:\n<ul>\n<li>Fourth quarter 2015. Self-assessment: form 303<\/li>\n<li>Fourth quarter (or year 2015). Recapitulative declaration of intra-community operations: form 349<\/li>\n<li>Annual summary 2015: model 390<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li>Withholdings, annual summary 2014: forms 180 and 190<\/li>\n<\/ul>\n<p>Until the 29th:<\/p>\n<ul>\n<li>Annual declaration of transactions with third parties, year 2015: form 347<\/li>\n<\/ul>\n<h4><strong>APRIL 2016:<br \/>\n<\/strong><\/h4>\n<p>Until the 20th:<\/p>\n<ul>\n<li>Withholdings for the first quarter of 2016: models 111 and 115<\/li>\n<li>IRPF: Split payments Income tax First quarter 2016:\n<ul>\n<li>Direct estimate: model 130<\/li>\n<li>Objective estimation: model 131<\/li>\n<\/ul>\n<\/li>\n<li>Companies: Installment payments for the current year<\/li>\n<li>General regime: model 202<\/li>\n<li>VAT:\n<ul>\n<li>First quarter 2016. Self-assessment: form 303<\/li>\n<li>First quarter 2016: Recapitulative declaration of intra-community operations: form 349<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h4><strong>MAY \u2013 JUNE 2016: Annual income tax return<\/strong><\/h4>\n<p>From May 10th to June 25th:<\/p>\n<ul>\n<li>Draft and annual declaration 2015 with the result to be paid by direct debit: forms D-100 and D-714<\/li>\n<\/ul>\n<p>From May 10th to June 30th:<\/p>\n<ul>\n<li>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<\/li>\n<\/ul>\n<h4><strong>JULY 2016:<\/strong><\/h4>\n<p>Until the 20th:<\/p>\n<ul>\n<li>Withholdings second quarter 2016: forms 111 and 115<\/li>\n<li>IRPF: Split payments Income tax second quarter 2016:\n<ul>\n<li>Direct estimate: model 130<\/li>\n<li>Objective estimation: model 131<\/li>\n<\/ul>\n<\/li>\n<li>VAT:\n<ul>\n<li>Second quarter 2016. Self-assessment: form 303<\/li>\n<li>Second quarter 2016: Recapitulative declaration of intra-community operations: form 349<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>Until the 25th:<\/p>\n<ul>\n<li>Corporate tax:<\/li>\n<li>Annual declaration 2015. Model 200<\/li>\n<\/ul>\n<h4><strong>OCTOBER 2016:<\/strong><\/h4>\n<p>Until the 20th:<\/p>\n<ul>\n<li>Withholdings third quarter 2016: forms 111 and 115<\/li>\n<li>IRPF: Split payments Income tax third quarter 2016:\n<ul>\n<li>Direct estimate: model 130<\/li>\n<li>Objective estimation: model 131<\/li>\n<\/ul>\n<\/li>\n<li>Companies: Installment payments for the current year<\/li>\n<li>General regime: model 202<\/li>\n<li>VAT:\n<ul>\n<li>Third quarter 2016. Self-assessment: form 303<\/li>\n<li>Third quarter 2016: Recapitulative declaration of intra-community operations: form 349<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h4><strong>DECEMBER 2016:<\/strong><\/h4>\n<p>Until the 20th:<\/p>\n<ul>\n<li>Companies: Installment payments for the current year<\/li>\n<li>General regime: model 202<\/li>\n<\/ul>\n<p>Until January 2, 2017<\/p>\n<ul>\n<li>Income: Waiver or revocation of simplified direct estimation and objective estimation (modules) for 2017 and later: Forms 036 and 037<\/li>\n<li>VAT: Waiver or revocation of simplified regimes and agriculture, livestock and fishing for 2017 and subsequent years: forms 036 and 037<\/li>\n<\/ul>\n<p>If you want more information about your tax obligations, do not hesitate to contact us. <a href=\"http:\/\/aseryde.com\/en\/contacto-cieza\/\" target=\"_blank\">contact<\/a> with us, and our experts will advise you.    \t<\/p>","protected":false},"excerpt":{"rendered":"<p>These are the main dates to keep in mind for SMEs and self-employed workers for 2016, regarding the deadlines for filing tax returns and settlements: withholdings, personal income tax, VAT, income tax returns, and corporate tax. Neither are the tax returns for SMEs or self-employed workers filing personal income tax or VAT returns included [\u2026]<\/p>","protected":false},"author":2,"featured_media":33282,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[5],"tags":[65,111],"class_list":["post-33273","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias","tag-fiscalidad-autonomos","tag-pymes"],"_links":{"self":[{"href":"https:\/\/aseryde.com\/en\/wp-json\/wp\/v2\/posts\/33273","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/aseryde.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/aseryde.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/aseryde.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/aseryde.com\/en\/wp-json\/wp\/v2\/comments?post=33273"}],"version-history":[{"count":0,"href":"https:\/\/aseryde.com\/en\/wp-json\/wp\/v2\/posts\/33273\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/aseryde.com\/en\/wp-json\/wp\/v2\/media\/33282"}],"wp:attachment":[{"href":"https:\/\/aseryde.com\/en\/wp-json\/wp\/v2\/media?parent=33273"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/aseryde.com\/en\/wp-json\/wp\/v2\/categories?post=33273"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/aseryde.com\/en\/wp-json\/wp\/v2\/tags?post=33273"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}