Blog

Spanish Tax calender – 1st Quarter 2014

Tax calendar in Spain

Sara Duarte, senior accountant of accountancy firm Arcos & Lamers Asociados, has kindly prepared a Spanish Tax Calendar 2014.  The information included in the calendar regarding the 1st Quarter 2014 is general information and will focus on the tax obligations relevant to a majority of our clients.  For this reason not all tax obligations and declarations will be included.  If you require information on a specific tax obligation or declaration not included on the calendar please contact us and we will advise you accordantly.

Spanish tax forms JANUARY 2014

Up to 20th January:

Spanish Tax form on Income for individuals and companies

Spanish Withholding and payments on account of income from employment, economic activities, awards and certain capital gains and income allocations, gains from shares of investment schemes, Rental Income from urban properties, financial assets & account balances.

ü      December 2013. Large Volume        111, 115, 117, 123, 124, 126, 128, 230.

Companies

ü      4th Quarter 2013                                111, 115, 117, 123, 124, 126, 128, 136.

Up to 30th January:

Income Tax In Spain

Payments in advance of the Spanish Income Tax

ü      4th Quarter 2013:        Direct Estimation form number 130

Objective Estimation form number 131

Spanish VAT declarations

ü      December 2013 or 4th Quarter 2013: Self assessment. 303

ü      December 2013. Declaration of all the operations

included in the company books. 340

ü      December 2013 or 4th Quarter 2013 or annual. Declaration

of European Transactions. 349

ü      4th Quarter 2013. Non periodic Transactions. 309

ü      Annual Summary. 390

ü      Refund application  – Charge equivalence. 308

Up to 31st January:

 

Spanish Tax forms on Income for individuals and companies.

Withholding and payments on account of income from employment, economic activities, awards and certain capital gains tax and income allocations, gains from shares of investment schemes, Rental Income from urban properties, financial assets & account balances.

ü      Annual Summary                               180, 188, 190, 193, 193-S, 194, 196, 270

Spanish Tax forms FEBRUARY 2014

Up to 20th February:

Spanish tax forms on Income for individuals and companies

Withholding and payments on account of income from employment, economic activities, awards and certain capital gains and income allocations, gains from shares of investment schemes, Rental Income from urban properties, financial assets & account balances.

ü      January 2014. Large Volume            111, 115, 117, 123, 124, 126, 128, 230.

Companies

VAT in Spain

ü      January 2014: Self assessment. 303

ü      January 2014. Declaration of all the operations included in the company books. 340

ü      January 2014 Declaration of European Transactions. 349

Up to 28th February:

Spanish Company Tax

ü      Companies which financial year coincides with the calendar year.

Option for calculating the company tax in advance based on the previous three, nine or eleven months of each calendar year. 036

Annual Declaration of Electrical Energy Consumption

ü      Annual Declaration 159

Annual Declaration of Operations with Third Parties

ü      Annual Declaration 347

Spanish tax forms MARCH 2014

Up to 20th March:

Spanish tax forms on Income for individuals and companies

Withholding and payments on account of income from employment, economic activities, awards and certain capital gains and income allocations, gains from shares of investment schemes, Rental Income from urban properties, financial assets & account balances.

ü      February 2014. Large Volume          111, 115, 117, 123, 124, 126, 128, 230.

Companies

Spanish VAT declaration

ü      February 2014: Self assessment. 303

ü      February 2014. Declaration of all the operations

included in the company books. 340

ü      February 2014 Declaration of European Transactions. 349

Informative Declaration of Assets & Rights in foreign countries

ü      Year 2013. 720

Do you wish to set up a business in Spain? Do you intend to emigrate to Spain and start a new activity? We offer legal, tax and accounting advices to companies as well as private individuals, residents and non-residents in Spain. Do not hesitate to contact one of the professionals or our firm Arcos & Lamers Asociados.

 

  • Wim Lamers
  • Accountant in Spain, Accountant Marbella, Tax advisers, Tax Planning,

Share this story

Categories