Folleto 2011 En

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Tax information

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To remind taxpayers of their main national tax obligations, whether periodic orotherwise, during 2011.

Submission of periodic self-assessments may be mandatory, depending on thetax and the party liable for the tax payment:

Quarterly, for the taxes indicated on the calendar for individual businesspeople and professionals taxed under the Direct Evaluation or ObjectiveEvaluation method, as well as for companies and in general, bodies that arenot legal persons.

Monthly, for the taxes indicated for individual business people, professionals,companies and bodies that are not legal persons with a turnover in excess of€6,010,121.04 in 2010 (Large Companies) and Value Added Tax (VAT) payersregistered in the Monthly Refund Register (REDEME), and those that pay taxunder the Special Company Group System.

The party liable for the tax payment may choose between several ways ofling each form, unless a compulsory way is established for any of them: On a

conventional form or one generated using a print module with a pre-tax returnwizard or service, online (internet or teleprocessing) or on a direct computerreadable medium (CD-R 12 cm or DVD-R/DVD+R). You may consult the waysof ling each form at www.agenciatributaria.es.

WIZARDS are likewise available and forms 100, 131, 180, 182, 184, 188, 190, 193,193-S, 198, 200, 202, 296, 303, 310, 311, 340, 345, 347, 349, 390, 500, 503 and511can be downloaded from the Internet.

HIGHLIGHTS: Public Limited Companies (SA) and Private Limited Companies (SL) areobliged to le self-assessment forms 038, 110, 115, 117, 123, 124, 126,128, 200, 202, (220 and 222 for SAs and controlling SLs liable under ascal consolidation system), 303 and annual or information tax return formsnumbers 180, 182, 187, 188, 190, 193, 194, 195, 196, 198, 199, 296, 345,346, 347, 349 and 390 by internet, notwithstanding the possibility of lingthem by teleprocessing or on magnetic media, depending on the number ofentries.

Taxpayers registered with the Large Companies Management Units or theLarge Taxpayers Central Ofce are obliged to le forms 117, 180, 182, 184,188, 190, 193, 194, 195, 198, 199, 200, 202, 220, 222, 296, 303, 345, 346,347, 349 and 390 by internet, notwithstanding the possibility of ling them byteleprocessing or on magnetic media, depending on the number of entries.

Taxpayers included on the Monthly VAT Refund Register (REDEME) areobliged to le forms 036 or 039 (company group) and 303 (monthly) or 322 (company groups by internet. They will also le forms 303 and 322, with form340 “Return of operations included in the VAT and Canary Island Tax (IGIC)books” either by Internet or on magnetic media (for over 10,000,000 entries).

Those obliged to pay debts resulting from self-assessments who le forms 100,102, 110, 111, 115, 117, 123, 124, 126, 128, 130, 131, 200, 202, 206, 210 (onlyattributed income from urban buildings), 213, 215, 216, 220, 222, 303, 310,311, 353, 370, 371, 430, 560, 561, 562, 563, 564, 566 and 595 by internet canuse direct debit or credit or debit cards as their means of payment .

The general deadlines for electronic ling of self-assessments using directdebit as the means of payment, are as follows;

• Forms 100 and 102: 3 May to 27 June.

• Forms 110, 115, 117, 123, 124, 126, 128, 215 and 216: 1 to 15 April, July,October and January (quarterly self-assessments).

• Forms 110, 111, 115, 117, 123, 124, 126, 216 and 430: 1 to 15 of eachmonth except July to 15 September (monthly self-assessments).

• Forms 130, 131 and 303: 1 to 15 April, July and October and 1 to 25January.

• Forms 200, 206 and 220: 1 to 20 July (taxation periods coinciding with thecalendar year).

• Forms 202 and 222: 1 to 15 April, October and December.• Form 210: 1 to 15 April, July, October and January, except attributed

income from urban buildings from 1 January to 23 December.

• Forms 213, 311 and 371: 1 to 25 January.

• Forms 303 and 353 (monthly): 1 to 15 of each month except July to 15September and January until day 25.

• Forms 310 and 370: 1 to 15 April, July and October.

• Form 560: 1 to 15 of the month following the conclusion of the quarter orthe month, depending on whether the taxpayer must pay on a quarterly ormonthly basis, respectively.

• Forms 561, 562 and 563: 1 to 15 of the second month following thatconcluding the quarter (quarterly liability) and 1 to 15 of the third monthfollowing the conclusion of the month (monthly liability).

• Forms 564 and 566: 1 to 15 of the month following the end of the month.

• Form 595: 1 to 15 of the month following the end of the quarter.

NEW FEATURES:From 1 to 31 March, forms 170 “Annual information return of operationsperformed by businesspersons or professionals belonging to the system ofpayment collection management by credit or debit cards”and 171 “Annual

information return of deposits, withdrawals from funds and of collections fromany document” will be led for the rst time.

During the month of February, form 159 “Annual return of electrical energyconsumption” will be led for the rst time.

It becomes mandatory to le forms 156, 183, 192, 194, 195, 196, 199, 291,346, 611 and 616 electronically by the Internet (with exceptions for theirsubmission in hard format or on a magnetic medium).

The number of entries for submission of the following forms on a computer-readable medium rises to 10 million: 038, 156, 159, 170, 171, 180, 181, 182,183, 184, 187, 188, 189, 190, 192, 193, 194, 195, 196, 198, 199, 291, 296,

299, 340, 345, 346, 347, 349, 611 and 616. The possibility of ling on acollective medium is withdrawn for all taxpayers.

Form 513 “Electricity Tax. Annual activity return” will be led for the rst timefrom 1 January to 31 March, and the deadline for ling the "Annual list ofKilometres Covered“ in the Hydrocarbon Tax is extended until 31 March.

Form 521 “Quarterly List of Raw Materials Delivered” is led for the rst timewithin the rst 20 days following the end of each calendar quarter.

Form 522 “Quarterly report of products referred to in article 108 of theRegulation on Special Taxes” must be led within the 20 calendar daysfollowing the quarter.

Forms 212 and 215 for non-residents have been eliminated, and 210 remains

as the only self-assessment form for income obtained in Spain withoutpermanent establishment and only for taxable events produced as of 1January 2011. The aforementioned forms remain for taxable events prior tothis date.

TAXPAYERS' CALENDAR 2011

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FEBRUARY 2011

INCOME AND CORPORATION TAX

Withholdings and payments on account for work income, economic

activities and prizes and certain capital gains and income allocations, net

gains derived from shares and stock in Unit Trust Institutions, property

leasing income, liquid capital, authorised persons and balances in accounts.

January 2011. Large companies .................. 111,115,117,123,124,126,128

SUBSIDIES, COMPENSATION OR AID FOR AGRICULTURAL, ANIMALFARMING OR FORESTR ACTIVITIES

2010 Annual Tax Return. Filing on magnetic media

or online (internet) .................................................................................. 346

PLANS, PENSION FUNDS, ALTERNATIVE SSTEMS, MUTUAL

INSURANCE COMPANIES, ASSURED PENSION PLANS, INDIVIDUAL

SSTEMATIC SAVINGS PLANS, COMPAN INSURANCE PLANS AND

DEPENDENCE INSURANCE

2010 Annual Tax Return. Filing on magnetic media or online

(internet) ................. .................... .................... ..................... ................... 345

VAT

January 2011. General system. Self-assessment ................................. 303

January 2011. Company group, individual form .................................... 322

January 2011. Tax returns for operations included in register books

for VAT and IGIC (Canary Islands Tax) ................................... ................ 340

January 2011. Intra-community operations recapitulative tax return .... 349

January 2011. Company group, aggregated form ................................. 353

January 2011. Operations related to imports ........................................ 380

TAX ON INSURANCE PREMIUMS

January 2011 .................... .................... ..................... .................... ......... 430

MANUFACTURING EXCISES

November 2010. Large companies (*) ................. 553,554,555,556,557,558

November 2010. Large companies ......................................... 561,562,563

January 2011. Large companies ........................................................... 560

January 2011 .................... .................... ..................... .................... .. 564,566

January 2011 (*) .............................................................................. 570,580

Fourth Quarter 2010. Except large companies(*) 553,554,555,556,557,558

Fourth Quarter 2010. Except large companies ........................ 561,562,563

(*) Registered recipients, occasional registered recipients,

tax representatives and authorised receivers

(Large companies), shall use tax form ................................510 for all taxes

TAX IDENTIFICATION NUMBER

Fourth Quarter 2010. Quarterly tax return for accounts and operations

in which the holders have not supplied the tax number of the credit

institutions. Filing on magnetic media or online (internet) ...................... 195

2010 Annual Tax Return. Identication of operations

with cheques from credit institutions.

Filing on magnetic media or online (internet) ......................................... 199

CORPORATION TAX

Organisations with tax year that coincides with the calendar year:

option/waiver of the option to calculate instalments on the tax base

for the periods of three, nine and eleven months of each

calendar year .................... .................... .................... ..................... ......... 036

If the taxation period does not coincide with the calendar the option/ waiver of the option shall be exercised in the rst two months of each

nancial year or between the start of the nancial year and the deadline

for making the rst staged payment, if this period is less than two months.

ANNUAL TAX RETURN OF ELECTRICAL ENERG CONSUMPTION

2010 Annual Tax Return .................... .................... .................... ............. 159

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MARCH 2011






February 2011. Large companies ................ 111,115,117,123,124,126,128

VAT

February 2011. General system. Self-assessment ............................... 303

February 2011. Company group, individual form .................................. 322

February 2011. Tax returns for operations included in

register books for VAT and IGIC (Canary Islands Tax)............ ................ 340

February 2011. Intra-community operations recapitulative tax return ... 349

February 2011. Company group, aggregated form ............................... 353

February 2011. Operations related to imports.380

TAX ON INSURANCE PREMIUMSFebruary 2011 .................. .................... ..................... .................... ......... 430


December 2010. Large companies (*) ................. 553,554,555,556,557,558

December 2010. Large companies ......................................... 561,562,563

February 2011. Large companies ......................................................... 560

February 2011 .................. .................... ..................... .................... .. 564,566

February 2011 (*) ............................................................................. 570,580

(*) Registered recipients, occasional registered recipients, tax

representatives and authorised receivers (Large companies),shall use tax form ................................................................510 for all taxes

ANNUAL INFORMATION RETURN OF OPERATIONS PERFORMED

B BUSINESS PEOPLE OR PROFESSIONALS BELONGING TO THE

SSTEM OF PAMENT COLLECTION MANAGEMENT B CREDIT OR

DEBIT CARDS

2010 ................... .................... .................... .................... .................... ... 170

ANNUAL INFORMATION RETURN OF DEPOSITS, WITHDRAWALS

FROM FUNDS AND COLLECTIONS FROM AN DOCUMENT2010 ................... .................... .................... .................... .................... ... 171

INFORMATION RETURN ON ORGANISATIONS UNDER THE INCOME

ALLOCATION SSTEM

2010 ................... .................... .................... .................... .................... ... 184

ANNUAL INFORMATION RETURN ON SECURITIES, INSURANCE AND

INCOME

2010 ................... .................... .................... .................... .................... ... 189

ANNUAL TAX RETURN ON CERTAIN INCOME OBTAINED B

INDIVIDUALS RESIDENT IN OTHER EUROPEAN UNION MEMBER

STATES OR IN OTHER COUNTRIES AND TERRITORIES WITH WHICH

DATA EXCHANGE HAS BEEN AGREED

2010 ................... .................... .................... .................... .................... ... 299

ANNUAL TAX RETURN FOR OPERATIONS WITH THIRD PARTIES

2010 ................... .................... .................... .................... .................... ... 347

ELECTRICIT TAX

2010 ................... .................... .................... .................... .................... ... 513

HDROCARBON TAX2010. Annual list of kilometres covered

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APRIL 2011






March 2011. Large companies .................... 111,115,117,123,124,126,128

First quarter 2011 ......................................... 110,115,117,123,124,126,128

Income tax instalmentsFirst quarter 2011.

- Direct evaluation ................... .................... .................... .................... ... 130

- Objective evaluation ............................................................................ 131

Staged payments for corporate and non-residents' permanent

establishments tax

Current nancial year:

- General system .................. .................... .................... .................... ...... 202

- Consolidated tax system (tax groups) ................................................. 222

VAT

March 2011. General system. Self-assessment ................................... 303

March 2011. Company group, individual form ....................................... 322

March 2011. Tax returns for operations included in


March 2011. Intra-community operations recapitulative tax return ....... 349

March 2011. Company group, aggregated form ................................... 353

March 2011. Operations related to imports ........................................... 380

First quarter 2011. General system. Self-assessment .......................... 303

First quarter 2011. Non-periodic return-settlement ............................... 309First quarter 2011. Simplied system .................................................... 310

First quarter 2011. Intra-community

operations recapitulative tax return ....................................................... 349

First quarter 2011. Online services ........................................................ 367

First quarter 2011. General and simplied systems............................... 370

First quarter 2011. Operations related to imports .................................. 380

Request for the refund of equivalence surcharge and occasional

taxpayers .................... .................... .................... .................... ................ 308

Payment of compensation under the special system for agricultural,

animal farming and shery activities ...................................................... 341


March 2011 ................... .................... .................... .................... ............. 430


January 2011. Large companies (*) ..................... 553,554,555,556,557,558

January 2011. Large companies ............................................. 561,562,563

March 2011. Large companies ............................................................. 560

March 2011 ................... .................... .................... .................... ...... 564,566

March 2011 (*) .................. .................... .................... ..................... .. 570,580

First Quarter 2011 ........................................................................... 521,522

First quarter 2011. Activities V1, V2, V7, F1, F2..................................... 553

First quarter 2011. Except large companies .......................................... 560

First Quarter 2011 ................... .................... .................... .................... ... 595First quarter 2011. Refund applications:

- Incorporation in tax deposit ................................................................. 506

- Guaranteed shipments ........................................................................ 507

- Distance sales .................... .................... .................... .................... ...... 508

- Consumption of alcohol and alcoholic beverages .............................. 524

- Consumption of hydrocarbons ............................................................ 572


representatives and authorised receivers (Large companies),

shall use tax form ................................................................510 for all taxesTAX ON RETAIL SALES OF CERTAIN HDROCARBONS

First Quarter 2011 ................... .................... .................... .................... ... 569

UNTIL DAY 20 FORMS

FROM 4 APRIL TO 27 JUNE

2010 DRAFT INCOME TAX RETURN

Request for prepopulated tax return

Conrmation of prepopulated tax returns with amounts payable by

direct debit.

FROM 4 APRIL TO 30 JUNE

2010 DRAFT INCOME TAX RETURN

Conrmation of draft tax returns with refund amount,

relinquishing the refund, negative amounts and amounts payable

without direct debit.

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MAY 2011


First quarter 2011. Accounts and operations in which the holders have

not supplied the tax number of the credit institutions ........................... 195






April 2011. Large companies ....................... 111,115,117,123,124,126,128

VAT

April 2011. General system. Self-assessment ...................................... 303April 2011. Company group, individual form ......................................... 322

April 2011. Tax returns for operations included in


April 2011. Intra-community operations recapitulative tax return .......... 349

April 2011. Company group, aggregated form ...................................... 353

April 2011. Operations related to imports .............................................. 380


April 2011 ................... .................... .................... .................... ................ 430

MANUFACTURING EXCISESFebruary 2011. Large companies (*) ................... 553,554,555,556,557,558

February 2011. Large companies ........................................... 561,562,563

April 2011. Large companies ................................................................ 560

April 2011 ................... .................... .................... .................... ......... 564,566

April 2011 (*) .................. .................... .................... .................... ...... 570,580

First quarter 2011. Except large companies(*) .... 553,554,555,556,557,558

First quarter 2011. Except large companies ............................ 561,562,563




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FROM 3 MAY TO 30 JUNE FORMS

INCOME TAX

2010 Annual Tax Return .................. .................... .................... .... D-100

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JUNE 2011






May 2011. Large companies ........................ 111,115,117,123,124,126,128

VAT

May 2011. General system. Self-assessment ....................................... 303

May 2011. Company group, individual form .......................................... 322

May 2011. Tax returns for operations included in


May 2011. Intra-community operations recapitulative

tax return .................... .................... .................... .................... ................ 349

May 2011. Company group, aggregated form ....................................... 353

May 2011. Operations related to imports .............................................. 380

TAX ON INSURANCE PREMIUMSMay 2011 ................... .................... .................... .................... ................ 430


March 2011. Large companies (*) ....................... 553,554,555,556,557,558

March 2011. Large companies ............................................... 561,562,563

May 2011. Large companies ................................ .................... ............. 560

May 2011 ................... .................... .................... .................... ......... 564,566

May 2011 (*) .................. .................... .................... .................... ...... 570,580

(*) Registered recipients, occasional registered recipients, taxrepresentatives and authorised receivers (Large companies),

shall use tax form ................................................................510 for all taxes

INCOME TAX

Request for prepopulated tax returns

Conrmation of prepopulated tax returns with amounts

payable by direct debit

2010 Annual tax Return with amounts payable by direct debit ......... D-100

INCOME TAX

Conrmation of prepopulated tax returns with refund amount,

relinquishing the refund, negative amounts and amounts payable without

direct debit.

2010 Annual Tax Return .................... .................... .................... ......... D-100

Special tax system 2010 for the Non-resident Income Tax forposted workers 2010 ................. .................... ..................... ................... 150


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JULY 2011






June 2011. Large companies ....................... 111,115,117,123,124,126,128

Second quarter 2011 ................................... 110,115,117,123,124,126,128

Income tax instalments

Second quarter 2011.



CORPORATION TAX

2010 Annual tax Return with amounts

payable by direct debit.................................................................... 200,220

Organisations with tax period that coincides with the calendar year:

VAT

June 2011. General system. Self-assessment ...................................... 303

June 2011. Company group, individual form ......................................... 322

June 2011. Tax returns for operations included in


June 2011. Intra-community operations recapitulative tax return ......... 349

June 2011. Company group, aggregated form ...................................... 353

June 2011. Operations related to imports ............................................. 380

Second quarter 2011. General system. Self-assessment ..................... 303

Second quarter 2011. Non-periodic return-settlement .......................... 309

Second quarter 2011. Simplied system ............................................... 310

Second quarter 2011. Intra-community operations recapitulative

tax return .................... .................... .................... .................... ................ 349

Second quarter 2011. Online services ................................................... 367

Second quarter 2011. General and simplied systems ......................... 370

Second quarter 2011. Operations related to imports ............................ 380

Request for the refund of equivalence surcharge and

occasional taxpayers ................. .................... ..................... ................... 308

Payment of compensation under the special

system for agricultural, animal farming and shery activities ................ 341


June 2011 .................. .................... .................... .................... ................ 430


April 2011. Large companies (*) .......................... 553,554,555,556,557,558

April 2011. Large companies .................................................. 561,562,563

June 2011. Large companies ................................................................ 560

June 2011 .................. .................... .................... .................... ......... 564,566

June 2011 (*) .................... .................... .................... ..................... .. 570,580

Second quarter 2011 ...................................................................... 521,522

Second quarter 2011. Activities V1, V2, V7, F1, F2 ............................... 553

Second quarter 2011. Except large companies ..................................... 560

Second quarter 2011 ................. .................... ..................... ................... 595

Second quarter 2011. Refund requests:



- Distance sales .................... .................... .................... .................... ...... 508






TAX ON RETAIL SALES OF CERTAIN HDROCARBONS

Second quarter 2011 ................. .................... ..................... ................... 569

CORPORATION TAX

NON-RESIDENTS INCOME TAX (PERMANENT ESTABLISHMENTS

AND ORGANISATIONS UNDER THE INCOME ALLOCATION SSTEM

INCORPORATED ABROAD WITH PRESENCE IN SPANISH TERRITOR)

2010 Annual Tax Return .................... .................... .................... ...... 200,220

Organisations with tax period that coincides with the calendar year:

Other organisations: within 25 calendar days once 6 months have elapsed

from the conclusion of the tax period.

UNTIL DAY 20 FORMS

UNTIL DAY 25 FORMS

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AUGUST 2011


Second quarter 2011. Accounts and operations in which the holders have

not supplied the tax number of the credit institutions.195


May 2011. Large companies (*) ........................... 553,554,555,556,557,558

May 2011. Large companies ................................................... 561,562,563

July 2011. Large companies ............... ..................... .................... ......... 560

July 2011 .................... .................... .................... .................... ......... 564,566

July 2011 (*) ................... .................... .................... .................... ...... 570,580Second quarter 2011. Except

large companies(*) ............................................... 553,554,555,556,557,558

Second quarter 2011. Except large companies ....................... 561,562,563




The tax returns corresponding to Personal and Corporate Income Tax, VAT

and insurance premium tax, with submission deadline 20 September, may

be submitted during the whole month of August.

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THROUGHOUT THE ENTIRE MONTH

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SEPTEMBER 2011






July and August 2011. Large companies ..... 111,115,117,123,124,126,128

VAT

July and August 2011. General system. Self-assessment .................... 303

July and August 2011. Company group, individual form ....................... 322

July and August 2011. Tax returns for operations

included in register books for VAT and IGIC (Canary Islands Tax) ......... 340

July and August 2011. Intra-community operations

recapitulative tax return........... .................... .................... .................... ... 349

July and August 2011. Company group, aggregated form .................... 353

July and August 2011. Operations related to imports ........................... 380


July and August 2011 .................... .................... .................... ................ 430


June 2011. Large companies (*) .......................... 553,554,555,556,557,558

June 2011. Large companies .................................................. 561,562,563

August 2011. Large companies ............................................................ 560

August 2011 .................. .................... .................... .................... ...... 564,566

August 2011 (*) ................. .................... ..................... .................... .. 570,580




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OCTOBER 2011






September 2011.Large companies .............. 111,115,117,123,124,126,128

Third quarter 2011 ........................................ 110,115,117,123,124,126,128

Income tax instalments

Third Quarter 2011:



Staged payments for corporate and non-residents' permanent

establishments tax


- General system .................. .................... .................... .................... ...... 202


VAT

September 2011. General system. Self-assessment ............................ 303

September 2011. Company group, individual form ............................... 322

September 2011. Tax returns for operations included

in register books for VAT and IGIC (Canary Islands Tax) .................. ...... 340

September 2011. Intra-community operations

tax return .................... .................... .................... .................... ................ 349

September 2011. Company group, aggregated form ............................ 353

September 2011. Operations related to imports ................................... 380Third Quarter 2011 General system. Self-assessment ......................... 303

Third Quarter 2011. Non-periodic return-settlement ............................. 309

Third Quarter 2011. Simplied system ................................................... 310

Third Quarter 2011. Intra-community operations recapitulative

tax return .................... .................... .................... .................... ................ 349

Third Quarter 2011. Online services ....................................................... 367

Third Quarter 2011. General and simplied systems ............................. 370

Third Quarter 2011. Operations related to imports ................................ 380

Request for the refund of equivalence

surcharge and occasional taxpayers ..................................................... 308

Payment of compensation under the special

system for agricultural, animal farming and shery activities ................ 341


September 2011............ .................... .................... .................... ............. 430


July 2011. Large companies (*) ........................... 553,554,555,556,557,558

July 2011. Large companies ................................................... 561,562,563

September 2011. Large companies ...................................................... 560

September 2011............ .................... .................... .................... ..... 564, 566

September 2011 (*) ........................................................................ 570, 580

Third quarter 2011 ................... .................... .................... ................ 521,522

Third Quarter 2011. Activities V1, V2, V7, F1, F2 ................................... 553

Third Quarter 2011. Except large companies ........................................ 560

Third quarter 2011 ................... .................... .................... .................... ... 595

Third Quarter 2011. Refund requests:



- Distance sales .................... .................... .................... .................... ...... 508






TAX ON RETAIL SALES OF CERTAIN HDROCARBONS

Third quarter 2011 ................... .................... .................... .................... ... 569


Third Quarter 2011. Accounts and operations in which the

holders have not supplied the tax number of the credit institutions ...... 195

TAX CURRENT ACCOUNT

Request for inclusion for 2012 .......................... CCT (Tax Current Account)

The waiver regarding the tax current account system should be

formulated on the “Inclusion request / waiver notication for the tax

current account system” form.

UNTIL DAY 20 FORMS

UNTIL DAY 31 FORMS

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NOVEMBER 2011

INCOME TAX

Deposit of the second instalment in the 2010 annual tax return.

If payment was paid in instalments with or without direct debit in

a collaborating organisation ................................................................... 102






October 2011. Large companies ................. 111,115,117,123,124,126,128

VAT

October 2011. General system. Self-assessment ................................ 303October 2011. Company group, individual form .................................... 322

October 2011. Tax returns for operations included

in register books for VAT and IGIC (Canary Islands Tax) .................. ...... 340

October 2011. Intra-community operations recapitulative tax return .... 349

October 2011. Company group, aggregated form ................................ 353

October 2011. Operations related to imports ........................................ 380


October 2011 ................... .................... ..................... .................... ......... 430

MANUFACTURING EXCISESAugust 2011. Large companies (*) ...................... 553,554,555,556,557,558

August 2011. Large companies .............................................. 561,562,563

October 2011. Large companies .......................................................... 560

October 2011 ................... .................... ..................... .................... .. 564,566

October 2011 (*) .............................................................................. 570,580

Third Quarter 2011. Except large companies(*) .. 553,554,555,556,557,558

Third Quarter 2011. Except large companies .......................... 561,562,563



VAT

Request for registration / cancellation. Registration of monthly

refund .................. .................... .................... .................... .................... ... 036

Request for application of the common

deduction system for differentiated sectors for 2012 ......................no form


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DECEMBER

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DECEMBER 2011






November 2011. Large companies .............. 111,115,117,123,124,126,128

Staged payments for corporate and non-residents' permanentestablishments tax


- General system .................. .................... .................... .................... ...... 202


VAT

November 2011. General system. Self-assessment ............................. 303

November 2011. Company group, individual form ................................ 322

November 2011. Tax returns for operations included

in register books for VAT and IGIC (Canary Islands Tax) .................. ...... 340November 2011. Intra-community operations recapitulative tax return 349

November 2011. Company group, aggregated form ............................. 353

November 2011. Operations related to imports .................................... 380


November 2011 .................... .................... .................... .................... ...... 430


September 2011. Large companies (*) ................ 553,554,555,556,557,558

September 2011. Large companies ........................................ 561,562,563

November 2011. Large companies ....................................................... 560

November 2011 .................... .................... .................... ................... 564,566

November 2011 (*) .......................................................................... 570,580




INCOME TAX

Waiver or revocation Simplied direct evaluation and

objective evaluation for 2012 and following .................................... 036/037

VAT

Waiver or revocation of the simplied and agricultural,

animal farming and shery systems for 2012 and following ........... 036/037

Option for or revocation of the applicationof the special proportional distribution for 2012 ............................. 036/037

Option for or revocation of the determination of the tax base

using the overall prot margin in the special system for used goods,

objets d'art, antiques and collectibles for 2012 and following .............. 036

Option for or revocation of the overall determination of the tax base

under the special system for travel agencies for 2012 and following .... 036

Option for taxation in destination for distance

sales to other countries of the European Union for 2012 and 2013 ...... 036

Waiver of application of the common

deduction system for differentiated sectors for 2012 ......................no formNotication of registration in the special

system for company groups .................. .................... .................... ........ 039

Option for or waiver of the advanced

modality under the special company group system .............................. 039

Annual notication related to the special

company group system .................. .................... ..................... .............. 039

Request for registration / cancellation.

Registration of the monthly refund, company groups............................ 039

UNTIL DAY 20 FORMS UNTIL 2 JANUARY 2012 FORMS

DECEMBERMondayTuesdayWednesdayThursday Friday Saturday Sunday

1 2 3 4

5 6 7 8 9 10 11

12 13 14 15 16 17 18

19 20 21 22 23 24 25

26 27 28 29 30 31

8/4/2019 Folleto 2011 En


THE FOLLOWING SHOULD ADDITIONALLY BE TAKEN INTO ACCOUNT:

FORM 030. TAX REGISTER DECLARATION FOR REGISTRATION IN THE TAXPAYERS' TAX

REGISTER, CHANGE OF ADDRESS AND/OR CHANGE OF PERSONAL DETAILS

Forindividualswho donot undertake economicactivities, request registration in the

census opartiesliablefortaxpaymentortheassignmentofaTax ID number (NIF)when

theydonotholdaNationalIDDocument(DNI)orForeignNationalIDNumber(NIE)andtheyareinvolvedinoperationswithtaxliabilities.

Noticationofchangeofaddressbypartiesliablefortaxpaymentthatdonotundertake

businessor professionalactivities(thosethatdoundertakesaidactivitieswill leform

036/037):Foralltaxpayers,1monthfromthechange.

To notify (individuals) alterations in their identication details, marital status, request

identicationlabels,etc.

FORMS 036/037. TAX REGISTER DECLARATION

Declaration o registrationpriortostartingthecorrespondingactivity,carryingouttransactions

orbeforethecreationoftheobligationtomakewithholdingsorpaymentsonaccount.

Declaration o modifcation:1monthasfromthedayfollowingthemodication.

Declaration o cancellation:1monthformthecessationoreffectivecancellationofthe

entries inthe CompaniesRegister.6 months as fromthe deathof theparty liable for

paymentofthetax(tobeledbytheheirs).

Request tax number:themonthfollowingthatoftheincorporationorestablishmentin

Spanishterritoryoftheincorporatedornon-incorporatedorganisation,andalwaysbefore

thestartofthebusinessorprofessionalactivity.

Registration in the monthly reund registry:Foralltaxpayers,inthemonthofNovember

priortotheyeartheyshouldcomeintoeffect.

Options or or waivers o special systems:Foralltaxpayers,inthemonthofDecemberpriortotheyeartheyshouldcomeintoeffect.

Option or liability or VAT or 2011 and ollowing years and notifcation o said VAT

optionbytaxpayersunderthefarmingsystem,taxpayerswithouttherighttodeductions

andincorporated organisations without business orprofessional activity if their intra-

communitypurchasesofgoodshavenotexceeded €10,000:atanytimeand1month

fromwhensaidlimitisreached,respectively.

Notifcation o liability or VATin distance sales:1monthfromwhen€35,000isexceeded.

FORM 039. DATA NOTIFICATION. COMPANY GROUP

Notifcation o the commencement o activities and option or the application o a

special proportional rule:Withinthedeadlineforlingtheself-assessmentfortheperiod

inwhichtheusualdeliveryofgoodsandrenderingofservicescommences.

Notifcation o modifcations or the incorporation o newly created organisations:

Inthedeadlineforlingtheself-assessmentfortheperiodinwhichthemodicationor

incorporationoccurs.

Inclusion in the Monthly Reund Register and options or waivers: The month of

Decemberpriortotheyearinwhichtheycomeintoeffect.

ECONOMIC ACTIVITIES TAX

Form 840

Declaration o registration:1monthfromthestartoftheactivity.Taxpayersthathavebeenapplyinganyoftheexemptionsestablishedforthetaxandwhoceasetofullthe

requirementsfortheirapplication:DuringthemonthofDecemberpriortotheyearinwhich

thetaxpayerbecomesliable.

Declaration o variation:1monthasfromthevariation.

Declaration o cancellation:1monthfromthecessation.Taxpayerswhoapplyanyofthe

exemptionscorrespondingtothetax:DuringthemonthofDecemberpriortotheyearin

whichthetaxpayerisexemptedfromliabilitytopaythistax.

Form 848.Noticationofnetrevenues:between1Januaryand14Februaryinthenancial

yearinwhichsaidnoticationistotakeeffect.

FORM 038

List of transactions carried out by organisations registered in public registers: those

correspondingtothepreviousmontharedeclaredmonthly.

FORM 186

Informationreturnregardingbirthsanddeaths:followingcalendarmonth.

FORM 197

ListofpersonsororganisationsthathavenotnotiedtheirTaxIDNumber(NIF)whengranting

deedsordocumentscontainingdecisionsorcontractsconcerningrightsinremonrealestate:

thosecorrespondingtothepreviousmontharedeclaredmonthly.

PERSONAL INCOME TAX

Forms 117and187.Purchasesanddisposalsofsharesandstockinunittrustinstitutions:

117,monthlyexceptJulyuntil20Septemberand187,from1to31January.

Form 140. Request foradvancepaymentof deductionsfor maternity andnoticationof

variationsaffectingadvancepaymentofthedeductionformaternity:as fromthemoment

atwhichtheadvancepaymentmodalitywaschosenorwhenthevariationsthataffectthe

advancepaymentoccur.

Form 145.Noticationof thepersonalandfamilysituationoftherecipientofthe income,

orofitsvariation,tothepayer:priortotherstdayofeachcalendaryearorthestartofthe

relationthatgeneratestheincome.

Form 146. Pensioners with two or morepayers.Request for calculationof withholding

amounts.JanuaryandFebruaryeveryyear.

Form 147.Voluntarynoticationofemployedworkerswhoarenottaxpayersforincometax

andaregoingtoacquiresaidstatus,duetotheirpostinginSpanishterritory,forthepurpose

ofmakingwithholdings:Fromthe30dayspriortotheentryinSpanishterritoryanduptothe

183daysfollowingthecommencementworkorupto30Juneofthefollowingyear,whenthe

commencementofworkisafter2July(inclusive).

Form 149.Noticationoftheoptionfor,waiveroforexclusionfromthespecialtaxsystem

forNon-residentsIncomeTaxindividualswhoacquireataxaddressinSpainasaresultof

posting toSpanishterritory.Option:maximumof 6months fromthe startof theactivity.

Waiver:inNovemberandDecemberinthecalendaryearpriortothatinwhichitistotake

effectExclusion:1monthfromwhentheconditionsthatestablishedtheapplicationofthe

systemceasetobefullled.Form 150.Incometaxreturnfortaxpayersunderthespecialsystemforworkerspostedin

Spanishterritory:2deMayto30Juneoftheyearfollowingthatwhichcorrespondstothe

return.

Form 156.Annualinformationreturnregardingthesocialsecuritypaymentsofafliatesand

membersofmutualcompaniesforthepurposeofthedeductionformaternity,ingeneral:1

to31Januaryoftheyearfollowingthatwhichcorrespondstothereturn.Exceptionsupto

1April.

NON-RESIDENTS INCOME TAX WITHOUT PERMANENT ESTABLISHMENT

Form 210. Non-residentswho arenot permanently established.Self-assessment. Forall

taxpayers:with amounts payable;1to20April,July,OctoberandJanuary, no payment;1to20Januaryoftheyearfollowingthetaxableevent,reund;from1Februaryoftheyear

followingthetaxableeventandintheperiodof4yearsfromtheendofthereturnperiodand

depositofthewithholding.Incomefrompropertyconveyances;3months,1monthhaving

elapsedfrom theconveyance.Attributedincome fromurbanbuildings;onecalendar year

fromthedateofthetaxableevent.

Form 211. Withholding in property purchases from non-residents without permanent

establishment:1monthasfromthetransferoftheproperty.

8/4/2019 Folleto 2011 En


Form 213.Excisesonrealestateofnon-residentorganisations:themonthofJanuary.

Form 216.Return-paymentdocumentforwithholdingsandpaymentsonaccountfornon-

residentincomeobtainedwithoutpermanentestablishment:1to20January,April,Julyand

October.Forlargecompanies,monthly.

Form 291.Informationreturnofnon-residentaccounts:1to31January.

Form 296. Annual tax return on withholdings andpayments on account.Non-residents

without permanent establishment. pre-printed form, 1 to 20 January, rest of the ling

methods,1to31January.

Form 299.Annualtaxreturnoncertainincomeobtainedbyindividualsresidentinother

European Union member states or on other countries and territories with which data

exchangehasbeenagreed:March.

Form 247. Voluntary notication of employedworkers who are not taxpayers for Non-

residentsIncomeTaxandaregoingtoacquiresaidstatus,duetothepostingabroad.The

lingdeadlinedependsonthedurationoftheposting.

VALUE ADDED TAX

Form 04.Requestfortheapplicationofthe4%VATratetovehiclesforpeoplewithdisabilities:

priortothepurchaseofthevehicle.

Form 308.Refundrequestbyoccasionaltaxpayersfordeliveriesofnewmeansoftransport:30calendardaysfromdelivery.RefundrequestbytaxpayersintheSimpliedVATSystem

andwhoundertakecarriageofpassengersorgoodsbyroad,fortheacquisitionofcertain

meansoftransport:20calendardaysofthemonthfollowingtheacquisition.

Form 309.Intra-communityacquisitionsofnewmeansoftransport(notbusinesspeople

and professionals): prior to denitive registration. Administrative or court enforcement

proceedings:1monthfrompaymentoftheawardamount.

Form 360.ApplicationfortherefundofVATpaidinothermemberstatesbybusinesspeople

andprofessionalsestablishedintheTAI(SpanishmainlandterritoryandtheBalearicIslands),

theCanaryIslands,CeutaandMelilla,andapplicationfortherefundofVATpaidintheTAIby

businesspeopleandprofessionalsestablishedintheCanaryIslands,CeutaandMelilla:Fromthedayfollowingtheconclusionofeachquarteranduntil30Septemberofthefollowing

calendaryear.

TherefundapplicationforVAT2009willbeallowedexceptionallyuntil31March2011.

Form 361.ApplicationfortherefundofVATpaidinSpanishmainlandterritoryandtheBalearic

Islesbybusinesspeopleandprofessionalsnotestablishedintheterritoryinwhichthetaxis

appliedorintheCommunity,theCanaryIslands,CeutaorMelilla:Fromthedayfollowingthe

conclusionofeachquarteranduntil30Septemberofthefollowingcalendaryear.

Form 362 and 363.Requestforreimbursementandpriorrecognitionofexemptionwithin

theframeworkof diplomaticandconsularrelationsand thoseofrecognisedinternational

organisations:6monthsfollowingtheendofeachcalendarquarterandpriortocarryingoutthetransaction,respectively.

EXCISES ON CERTAIN MEANS OF TRANSPORT

Form 05 and 06.Applicationforthenon-application,exemptionandreductionofthetaxable

baseanddeclarationofexemptionsandnon-applicationswithnoprioracknowledgement,

respectively:priortodenitiveregistration.

Form 568.Applicationforrefundduetoresaleandshipmentsofmeansoftransportoutside

theterritory.1to20January,April,JulyandOctober.

Form 576. Self-assessment.Liableandnon-exempt transactions shallbedeclared: after

requestingthedenitiveregistrationofthemeansoftransportandbeforethisiscompleted.

Ifthetaxableeventisnotthedenitiveregistration:15calendardaysfromtaxableeventofthetax.


Form 511.Monthlylistofdeliverynotesforproductswithtaxaccruedatreducedrate,issued

inenroutesalesprocedures:5workingdaysfollowingtheendofthemonthtowhichthe

informationcorresponds.

Form 512.HydrocarbonTax,Annuallistofrecipientsoftariff2products:Firstquarterofthe

year.

Forms 540ofthesupportingdocumentsanddeliveryreceiptsissuedtodocumentaircraft

provisioningand541tosailingvessels,madebythesalesenrouteprocedureandthedelivery

notesissuedwiththesaleenrouteprocedure,NE:Monthfollowingtheirissue.

Forms 542receiptsanddeliverynotesissuedduringaquartertodocumenttheprovisioning

toaircraftand543tovessels,notcarriedoutbyenroutesalesprocedures;546forsupplyof

dieselreservedforvesselswithhydrocarbontaxrefundand 547listofpaymentsmadeto

dieselretailerswithallowanceforissuingorganisationsofspecicpaymentmeans,carried

outduringaquarter:Days1to20ofthemonthfollowingthatoftheendofthequarter.

Form 544 and 545.Listofpaymentsmadeusingdieselchequeswithallowanceanddiesel

cardswithallowanceandthelistoffuelsuppliesmadewithintheinternationalrelationswith

taxrefundonhydrocarbonsmadeduringaquarter:Days1to20ofthemonthfollowingthat

oftheendofthequarter.

Form 551.Weeklylistofaccompanyingdocumentsissuedininternalcirculation:Theweekfollowingthatthedatarefersto.Iftheaccompanyingdocumentsareissuedbycomputeror

usinginternetservices,theweeklyrequirementmaybereplacedbymonthlylingwithinthe

monthfollowingtheirissue.

Forms 553, 554, 555, 557, 558, 570 and 580shallbeusedexclusivelyfortaxreturnsrelating

tofactoriesandbondedwarehousesandform 556shallbeusedexclusivelyfortaxreturns

relatingtointermediateproductfactories:Days1to20ofthemonthfollowingthatoftheend

ofthemonthinwhichthetaxableeventsoccurforthetaxonhydrocarbonsandtobacco;Days

1to20ofthesecondmonthfollowingthatwhichendsthequarterinwhichthetaxableevents

occurredor,asappropriate,days1to20ofthethirdmonthfollowingthatwhichendsthe

quarterinwhichthetaxableeventsforthetaxonalcoholandalcoholicbeveragesoccurred.

Form 559 and form with the list of beneciaries of harvesters system (Relación de

BeneciariosdelRégimendeCosechadores,RBRC)forthesettlementandpaymentofthe

taxonalcoholandalcoholicbeverages,ledonapaperformorviatheInternet.Settlement

ofthetariff1tax:atthetimeofrequestingauthorisationtodistil.Settlementofthetariff2

tax:CalendarquarterofmonthlyfortaxpayerswhosettleVATmonthly.Deadlinetomakethe

paymentofthetariff2tax:therst20calendardaysofthethirdorsecondmonthfollowing

thatinwhichtherespectivemonthorquarternalises.

DDC (Payments breakdown return), DCC (Centralised payments breakdown return) and

DDE (Breakdown by establishments return): Centralised paymentsbreakdown return:

withinthesamedeadlinesasthecorrespondingsinglereturn-settlement.

INTRASTAT (INTRA-COMMUNITY TRADE STATISTICS)

Forms N-I, N-E, O-I, O-E.Thoseobligedtosupplystatisticalinformationonintra-community

trade:therst12calendardaysofthemonthfollowingthatinwhichthetransactionsare

carriedout.

REMEMBERIf the deadline coincides with a local or regional public holiday, the ling

period ends on the rst working day after that indicated in this calendar.

This brochure has been drawn up in the month of December 2010, whenthere were regulations bills still in process.

To consult regulations published

and for further tax information:

901 33 55 33

www.agenciatributaria.es

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