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Tax Calendar July 2021


2nd 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.  2nd 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.

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Information by E.B.F Consulting S.L. E.B.F Consulting has been providing tax and accounting services to expatriates in Europe since 1999. Office is based in Lanzarote, Spain. Visit www.ebfconsulting.com for more details. Copyright© E.B.F Consulting 2021 All Rights Reserved.