The deadline for filing the following tax returns is July 20th, 2023:

  • Form 303: Quarterly VAT return. For taxpayers included in the immediate supply of information (SII) system, the deadline is July 31st, 2023.
  • Form 349: (quarterly/monthly) EC sales list.
  • Form 111: (quarterly/monthly, as applicable) withholdings and payments on account of personal income tax on earned income.
  • Form 115: (quarterly/monthly) withholdings and payments on account on income from the leasing of urban properties.
  • Form 123: (quarterly/monthly) withholdings on investment income (interest, dividends received, etc.).
  • Form 216: (quarterly/monthly) on payments and accrued charges to non-residents (interest, dividends, royalties, etc.)

The filing deadline for the above returns by payment method direct debit is July 15th, 2023 except for the monthly VAT return (taxpayers included is the “SII” system), in which case it is July 26th, 2023.

Corporate Income Tax

Please note that July 25th, 2023 is the deadline for filing Corporate Income Tax 2022 for companies whose year-end closing coincides with the calendar year. This return must be filed electronically. For payment by direct debit, the filing deadline is July 20th, 2023.

If you have any questions, please do not hesitate to get in touch with your regular contact person of Bové Montero y Asociados.