Following you will find filing deadlines that shall take place during the month of April 2021:

  • Until next April 20, 2021 among others: 
    • Withholdings and income on account of income from work, professional, agricultural, livestock and forestry activities, and awards.
    • Tax forms: 111, 115, 117, 123, 124, 126, 128, 136, 210, 216
    • VAT-Value Added Tax . Form: 303
    • Instalments for the Income Tax. Form: 130, 131
    • First instalment for corporate tax 2021. Form: 202
    •  Summary statement of intra-Community transactions. Form: 349.

In those cases in which the self-assessments result in a tax debt to be paid, the deadlines for direct debit payment of the same are as follows:

  • Until next April 15, 2021, for self-assessments due on April 20, 2021.

ATTENTION: on March 13, 2021, Royal Decree-Law 5/2021, of March 12, on extraordinary measures to support business solvency in response to the COVID-19 pandemic was published, which includes a new exceptional postponement of tax debts whose term for filing goes from April 1, 2021 until April 30, 2021, under the following terms and conditions:

  • All self-assessments whose deadline for filing and payment ends from April 1 to April 30, 2021, both inclusive, may be postponed, provided that the amount of the debtor’s tax debts as a whole does not exceed 30,000 euros, that is, only when at the time to file the postponement the taxpayer is exempt from providing a guarantee.
  • The taxpayer shall be allowed to apply for the deferral of tax debts that are generally classified as “non-postponable”, that is, withholdings from employees, professionals, rentals, instalments of corporate tax, etc …
  • It will be a necessary requirement for the granting of the postponement that the debtor be a person or entity with a volume of operations not exceeding 6,010,121.04 euros in 2020.

The conditions under which the postponement can be requested will be the following:

  • The term will be up to six months.
  • No default interest shall accrue during the first four months of the deferral.