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Tax calendar in Spain– 4th Quarter 2014
This accountancy firm in Marbella has prepared a Tax Calendar 2014.
Although our Spanish accountancy firm in Marbella is still busy in dealing with the declarations of the 3rd quarter 2014 we would like already inform you on the declarations to be presented corresponding to the 4th quarter 2014.
The information included in the calendar regarding the 4th 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.
OCTOBER 2014
Up to 20th October:
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 3rd Quarter 2014. 111, 115, 117, 123, 124, 126, 128, 136.
Payments in advance of the Income Tax in Spain
ü 3rd Quarter 2014: Direct Estimation. 130
Objective Estimation. 131
VAT in Spain
ü September 2014 or 3rd Quarter 2014: Self assessment. 303
ü September 2014. Declaration of all the operations
included in the company books. 340
ü September 2014 or 3rd Quarter 2014. Declaration
of European Transactions. 349
ü 3rdQuarter 2014. Non periodic Transactions. 309
ü Refund application – Charge equivalence. 308
NOVEMBER 2014
Up to 5th of November:
Income Tax in Spain
ü Second payment of the Annual Income Tax declaration
2013, if agreed to make the payments in instalments. 102
Up to 20th of November:
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 October 2014. Large Volume 111, 115, 117, 123, 124, 126, 128, 230.
VAT in Spain
ü October 2014: Self assessment. 303
ü October 2014. Declaration of all the operations
included in the company books. 340
ü October 2014 Declaration of European Transactions. 349
DECEMBER 2014
Up to 1st of December:
VAT in Spain
ü Application for registration or cancellation. Register of monthly
- 036
Up to 22nd of December:
Income in Spain 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 November 2014. Large Volume 111, 115, 117, 123, 124, 126, 128, 230.
Companies
VAT in Spain
ü November 2014: Self assessment. 303
ü November 2014. Declaration of all the operations
included in the company books. 340
ü November 2014 Declaration of European Transactions. 349
Up to 31st of December:
Income Tax in Spain
ü Resignation or revocation of direct simplified estimation and
objective estimation for 2015 and beyond. 036/037
VAT in Spain
ü Option or waiver of Cash scheme for 2015. 036/037
ü Option or revocation by the determination of the tax base.
By overall profit margin in the special regime of used goods work of art, antiques and collection items for 2015 and beyond. 036
ü Option or revocation by the overall determination of the taxable
base at the special regime of Travel Agencies for 2015 and beyond. 036
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