For the moment, the deadlines for filing returns and self-assessments have not been modified during the month of April 2020.
Below you will find information on the filing deadlines for tax compliance and mercantile obligations that have NOT been deferred during the period of the state of emergency caused by the health crisis COVID-19.
Until April 20th 2020:
WITHHOLDINGS and PAYMENTS ON ACCOUNT of income from work, professional activities, agriculture, livestock and forestry, and awards. Forms 111, 115, 117, 123, 124, 126, 128, 136, 210, 216 must be filed at the latest on April 20th 2020.
In these exceptional circumstances, request for deferment of the payment of the tax debts resulting from these self-assessments will be allowed.
VAT – Value Added Tax
FRACTIONAL PAYMENTS on the INCOME TAX: Models 130 and 131.
PAYMENTS ON ACCOUNT for CORPORATE TAX from COMPANIES and permanent establishments: Models 202 and 222.
Summary STATEMENT OF INTRA-COMMUNITY TRANSACTIONS: Model 349.
If the self-assessment results in a tax debt to be paid and the request for its postponement is not processed, please remember that the deadline for direct payment of the debt ends on April 15th 2020.
For the moment, the following mercantile deadlines remain for April 30th 2020:
The companies and those subjects obliged to file mercantile documents in said Registry, must carry out the Legalization in the Mercantile Registry of:
OFFICIAL BOOKKEEPING FOR THE 2019
SHAREHOLDERS REGISTRY BOOKS, where appropriate.
BOOKS OF MINUTES
For any questions or clarifications, you can contact our offices.