Spanish TAX CALENDAR – 2nd Quarter 2014

 Following our previous post with regards to the Spanish tax calendar 1^st Quarter 2014, the accountants and tax advisers of our firm Arcos & Lamers Asociados have prepared the one corresponding to the 2^nd Quarter2014.  The information included in the calendar regarding the 2^nd Quarter 2014 is general information and will focus on Spanish tax obligations relevant to a majority of our clients.  For this reason not all Spanish tax liabilities and declarations will be included.

From the 1^st of April up to the 30^th June

Spanish Income Tax Return

ü      Year 2013.                                                                            Draft Confirmation.

From the 23^rd of April up to the 30^th of June

Spanish Wealth & Income tax Return

ü      Year 2013 – Internet Presentation.  D-100, D-714

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

Companies

ü      1^st Quarter 2014                                 111, 115, 117, 123, 124, 126, 128, 136.

Payments in advance of the Income Tax in Spain

ü      1^st Quarter 2014:        Direct Estimation  130

Objective Estimation 131

VAT in Spain

ü      March 2014 or 1^st Quarter 2014.  303

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

ü      March 2014 or 1^st Quarter 2014. Declaration of European Transactions.   349

ü      1^st Quarter 2014. Non periodic Transactions. 309

ü      Refund application – Charge equivalence. 308

From de 5^th of May up to 30^th of June

Spanish Income Tax Retun

ü      Year 2013. D-100

Spanish tax forms 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      April 2014. Large Volume  Companies  111, 115, 117, 123, 124, 126, 128, 230.

VAT form in Spain

ü      April 2014.  303

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

ü      April 2014 Declaration of European Transactions. 349

 Up to 20^th June:

Tax form in Spain 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      May 2014. Large Volume  Companies   111, 115, 117, 123, 124, 126, 128, 230.

Spanish VAT

ü      May 2014. 303

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

ü      May 2014 Declaration of European Transactions.  349

 Up to 25^th June:

Wealth & Income Tax in Spain

ü      Draft Confirmation with a payment due result setting a standing payment order.

ü      Annual Declaration 2013 with a payment due result Setting a standing payment order. D-100, D-714

Up to 30^th June:

 Spanish Wealth & Income Tax

ü      Annual Declaration 2013 with refund due, refund waiver negative result or payment due without setting a standing order.   D-100, D-714

Do you wish to lean more on the Spanish tax declaration to be presented in the 1st Quarter 2014 click here

To obtain additional information on the services of our firm, click here

If you require information on a specific tax obligation or declaration not included on the calendar please contact us  our law and accountancy firm settled in Marbella and we will advise you accordantly.