Fiscal Calendar 2021

JanuaryQuarterly and Annual Tax reports. 

  •  Canary Islands Tax Agency: 
  • Modelo 420: Declaration of the VAT in Canary Islands (IGIC). General scheme. 4th Quarter.
  • Modelo 421: Declaration of the VAT in Canary Islands (IGIC). Modular Tax. 4th Quarter. 
  • Modelo 425: Declaration of the VAT in Canary Islands (IGIC). Annual summary.
  •  State Tax Administration Agency: 
  • Modelo 111: Declaration corresponding to withholding tax and payments on account. Income from work and economic activities, certain capital gains and income imputations. 4th Quarter.
  • Modelo 190: Informative return corresponding to withholding tax and payments on account. Income from work and economic activities, awards and certain capital gains and income imputations. Annual summary.
  • Modelo 115: Declaration corresponding to withholding tax and payments on account. Income from the lease or sublease of urban real estate. 4th Quarter.
  • Modelo 180: Informative return corresponding to withholding tax and payments on account. Income from the lease or sublease of urban real estate. Annual summary.
  • Modelo 123: Declaration corresponding to withholding tax and payments on account of personal income tax, Corporation Tax and Non resident Tax. Returns on investment capital. 4th Quarter.
  • Modelo 193: Informative return corresponding to withholding tax and payments on account of personal income tax, corporation tax and non resident tax. Certain returns on investment capital. Annual summary.
  • Modelo 130: IRPF (Personal Income Tax). Companies and professionals taxed under the direct evaluation system. Instalments. 4th Quarter.
  • Modelo 131: IRPF (Personal Income Tax). Companies and professionals taxed under the modular evaluation system. Instalments. 4th Quarter.
  • Modelo 179: Quarterly informative statement for holiday rentals.
  • Modelo 210: Declaration corresponding to income tax for non residents without permanent establishment. Income imputed from urban real estate for own use, leasing and income derived from real estate. 4th Quarter.
  • Modelo 211: Declaration corresponding to the withholding tax made in the acquisition of real estate from non-residents without a permanent establishment. 1 month from the transfer of the property.
  • Modelo 216: Declaration corresponding to the withholding tax and payments on account for non resident income. Income obtained without permanent establishment. 4th Quarter.
  • Modelo 296: Informative return corresponding to withholding tax and payments on account or non resident income. Income obtained without permanent establishment. Annual summary.
  • Modelo 303: Declaration of Value Added Tax. General and simplified regime. 4th Quarter.
  • Modelo 390: Informative declaration of the Value Added Tax. Annual summary.

February: Modelo 184. Informative annual statement for entities under the income allocation regime.

  • Canary Islands Tax Agency: 
  • Modelo 415: Annual Declaration of transactions with third parties. Informative report.
  • Modelo 416: Annual declaration of transactions exempt from IGIC by application of article 25 of Law 19/1994.
  • State Tax Administration Agency: 
  • Modelo 184: Informative statement. Entities under the income allocation regime. Annual statement.
  • Modelo 347: Annual Declaration of transactions with third parties. Informative report.

February and March: Asset Report

  • State Tax Administration Agency: 
  • Modelo 720 Informative Report for assets and rights outside of Spain.

April:  1st quarter returns and 1st payment on account for Corporation Tax. 

  •  Canary Islands Tax Agency: 
  • Modelo 420: Declaration of the VAT in Canary Islands (IGIC). General scheme. 1st Quarter.
  • Modelo 421: Declaration of the VAT in Canary Islands (IGIC). Modular Tax. 1st Quarter. 
  • State Tax Administration Agency: 
  • Modelo 111: Declaration corresponding to withholding tax and payments on account. Income from work and economic activities, certain capital gains and income imputations. 1st Quarter.
  • Modelo 115: Declaration corresponding to withholding tax and payments on account. Income from the lease or sublease of urban real estate. 1st Quarter.
  • Modelo 123: Declaration corresponding to withholding tax and payments on account of personal income tax, Corporation Tax and Non resident Tax. Returns on investment capital. 1st Quarter.
  • Modelo 130: IRPF (Personal Income Tax). Companies and professionals taxed under the direct evaluation system. Instalments. 1st Quarter.
  • Modelo 131: IRPF (Personal Income Tax). Companies and professionals taxed under the modular evaluation system. Instalments. 1st Quarter.
  • Modelo 179: Informative report for holiday rentals. 1st Quarter.
  • Modelo 210: Declaration corresponding to income tax for non residents without permanent establishment. Income imputed from urban real estate for own use, leasing and income derived from real estate. 1st Quarter.
  • Modelo 211: Declaration corresponding to the withholding tax made in the acquisition of real estate from non-residents without a permanent establishment. 1 month from the transfer of the property.
  • Modelo 216: Declaration corresponding to the withholding tax and payments on account for non resident income. Income obtained without permanent establishment. 1st Quarter.
  • Modelo 303: Declaration of Value Added Tax. General and simplified regime. 1st Quarter.
  • Modelo 202: 1st payment on account for corporation tax.

May and JuneAnnual Income Tax. 

  • State Tax Administration Agency: 
  • Modelo 100: Personal Annual Income Tax for previous tax year.

July2nd quarter tax returns, Annual Corporation Tax for the previous tax year and presentation of the Annual Accounts in the Mercantile Registry.

  •  Canary Islands Tax Agency: 
  • Modelo 420: Declaration of the VAT in Canary Islands (IGIC). General scheme. 4th Quarter.
  • Modelo 421: Declaration of the VAT in Canary Islands (IGIC). Modular Tax. 2nd Quarter. 
  • State Tax Administration Agency: 
  • Modelo 111: Declaration corresponding to withholding tax and payments on account. Income from work and economic activities, certain capital gains and income imputations. 2nd Quarter.
  • Modelo 115: Declaration corresponding to withholding tax and payments on account. Income from the lease or sublease of urban real estate. 2nd Quarter.
  • Modelo 123: Declaration corresponding to withholding tax and payments on account of personal income tax, Corporation Tax and Non resident Tax. Returns on investment capital. 2nd Quarter.
  • Modelo 130: IRPF (Personal Income Tax). Companies and professional taxed under the direct evaluation system. Instalments.  2nd Quarter.
  • Modelo 131: IRPF (Personal Income Tax). Companies and professionals taxed under the modular evaluation system. Instalments. 2nd Quarter.
  • Modelo 179: Informative report for holiday rentals. 2nd Quarter.
  • Modelo 210: Declaration corresponding to income tax for non residents without permanent establishment. Income imputed from urban real estate for own use, leasing and income derived from real estate. 2nd Quarter.
  • Modelo 211: Declaration corresponding to the withholding tax made in the acquisition of real estate from non-residents without a permanent establishment. 1 month from the transfer of the property.
  • Modelo 216: Declaration corresponding to the withholding tax and payments on account for non resident income. Income obtained without permanent establishment. 2nd Quarter.
  • Modelo 303: Declaration of Value Added Tax. General and simplified regime. 2nd Quarter.
  • Modelo 200: Corporation Tax. 

*Presentation of Annual Corporation Accounts in the Mercantile Registry by the 30th July

October3rd quarter returns and 2nd payment on account for Corporation Tax.

  •  Canary Islands Tax Agency: 
  • Modelo 420: Declaration of the VAT in Canary Islands (IGIC). General scheme. 3rd Quarter.
  • Modelo 421: Declaration of the VAT in Canary Islands (IGIC). Modular Tax. 3rd Quarter. 
  • State Tax Administration Agency: 
  • Modelo 111: Declaration corresponding to withholding tax and payments on account. Income from work and economic activities, certain capital gains and income imputations. 3rd Quarter.
  • Modelo 115: Declaration corresponding to withholding tax and payments on account. Income from the lease or sublease of urban real estate. 3rd Quarter.
  • Modelo 123: Declaration corresponding to withholding tax and payments on account of personal income tax, Corporation Tax and Non resident Tax. Returns on investment capital. 3rd Quarter.
  • Modelo 130: IRPF (Personal Income Tax). Companies and professional taxed under the direct evaluation system. Instalments.  3rd Quarter.
  • Modelo 131: IRPF (Personal Income Tax). Companies and professionals taxed under the modular evaluation system. Instalments. 3rd Quarter.
  • Modelo 179: Informative report for holiday rentals. 3rd Quarter.
  • Modelo 210: Declaration corresponding to income tax for non residents without permanent establishment. Income imputed from urban real estate for own use, leasing and income derived from real estate. 3rd Quarter.
  • Modelo 211: Declaration corresponding to the withholding tax made in the acquisition of real estate from non-residents without a permanent establishment. 1 month from the transfer of the property.
  • Modelo 216: Declaration corresponding to the withholding tax and payments on account for non resident income. Income obtained without permanent establishment. 3rd Quarter.
  • Modelo 303: Declaration of Value Added Tax. General and simplified regime. 3rd Quarter.
  • Modelo 202: 2nd payment on account for Corporation Tax.

November

  • State Tax Administration Agency: 
  • Modelo 232: Informative declaration of related-party transactions and transactions and situations related to countries or territories classified as tax havens.
  • Modelo 149:  Notification of the waiver of the special tax regime for Non-Resident Income Tax by individuals who acquire their tax residence in Spain by moving to Spanish territory.

DecemberCheck if you wish to stay in the Modular system and 3rd payment on account for Corporation Tax. 

  • State Tax Administration Agency: 
  • Modelo 202: 3rd payment on account for Corporation Tax.
  • Modelo 149:  Notification of the waiver of the special tax regime for Non-Resident Income Tax by individuals who acquire their tax residence in Spain by moving to Spanish territory.
  • Modelo 840: Registration for taxpayers no longer exempt from IAE (tax on economic activity): month of December prior to the year in which the taxpayer is obligated.