Spanish tax Calendar – 3rd Quarter 2014

Ms. Sara Duarte, English speaking tax adviser in Marbella has prepared a Tax Calendar 2014.  The information included in this Spanish tax calendar regarding the 3^rd Quarter 2014 is general information and will focus on the tax obligations relevant to a majority of the clients of our firm.  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.

JULY 2014

Up to 21^st July:

Income and Corporative Tax in Spain

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

ü      2^nd Quarter 2014.111, 115, 117, 123, 124, 126, 128, 136.

Payments in advance of the Spanish Income Tax.

ü      2^nd Quarter 2014:       Direct Estimation. 130

Objective Estimation. 131

VAT in Spain

ü      June 2014 or 2^nd Quarter 2014. 303

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

ü      June 2014 or 2^nd Quarter 2014. Declaration of European Transactions. 349

ü      2^nd Quarter 2014. Non periodic Transactions. 309

ü      Refund application – Charge equivalence. 308

Up to 25^th July:

Company Tax & Non Resident Income Tax (with permanent settlement in Spanish Territory)

ü      Annual Declaration  200, 220

AUGUST 2014

Up to 20^th August:

Spanish Income and Corporative Tax

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

Companies

Spanish VAT

ü      July 2014:  303

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

ü      July 2014 Declaration of European Transactions 349

SEPTEMBER 2014

Up to 22^nd September:

Income and Spanish Corporative Tax

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

Companies

VAT in Spain

ü      August 2014: 303

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

ü      August 2014 Declaration of European Transactions 349