Fiscal calendar 2023 for autonomous, companies and physical people
The fiscal calendar 2023 is indispensable for the annual planning of the company.
It is the set of fiscal dates established during a fiscal exercise and grouped chronologically, where specify all the obligations tributarias and public prosecutors that have the autonomous, companies, SMEs and physical people in Spain.
During the fiscal calendar 2023 have to present several taxes like the Tax of the Value Added (VAT) for companies and autonomous, the Tax of Income of the Physical People (income tax),the Tax of Societies, for companies and besides, also will have to present the informative Models to Property.
Presentation of the VAT: The VAT corresponds with the Model 303 and have to present it the companies and autonomous that have the obligation to do it in each quarter of the fiscal exercise.
Presentation of the income tax: This tax only can present it the physical people and corresponds with the Model 130.
Presentation of the Tax of Societies: This tax have to present it all the legal persons, are or no in active through the Model 200. In him, have to declare the income and deductible costs that have had during the anterior fiscal exercise.
Presentation of retentions:
It spends cape through the models:
Model 115: If the company has a venue for hire.
Model 111: If the company has hard-working to his charge or hires to some professional to develop a concrete economic activity.
Presentation of operations with third people: This tax have to present it only the autonomous and SMEs that make operations with third in Spain and that, besides, surpass the 3.005,06 € in his volume.
If an autonomous or SME fulfils with these two requirements, will have to present the Model 347 telemáticamente.
Presentation of operations intracomunitarias:
It spends cape through the models:
Model 349: To notify when they do operations intracomunitarias.
Model 309: For those autonomous and companies that do not have the obligation to do the autoliquidación of the VAT.
The fiscal Calendar 2023 divides in four quarters:
It does not have to confuse the fiscal quarter with the term of his presentation. Once spent the three months, has of a timeframe to do the delivery. These terms are:
Punctually, from Gestoria Rivero will inform you of the fiscal obligations and tributarias.
During the fiscal calendar 2023 have to present several taxes like the Tax of the Value Added (VAT) for companies and autonomous, the Tax of Income of the Physical People (income tax),the Tax of Societies, for companies and besides, also will have to present the informative Models to Property.
Presentation of the VAT: The VAT corresponds with the Model 303 and have to present it the companies and autonomous that have the obligation to do it in each quarter of the fiscal exercise.
Presentation of the income tax: This tax only can present it the physical people and corresponds with the Model 130.
Presentation of the Tax of Societies: This tax have to present it all the legal persons, are or no in active through the Model 200. In him, have to declare the income and deductible costs that have had during the anterior fiscal exercise.
Presentation of retentions:
It spends cape through the models:
Model 115: If the company has a venue for hire.
Model 111: If the company has hard-working to his charge or hires to some professional to develop a concrete economic activity.
Presentation of operations with third people: This tax have to present it only the autonomous and SMEs that make operations with third in Spain and that, besides, surpass the 3.005,06 € in his volume.
If an autonomous or SME fulfils with these two requirements, will have to present the Model 347 telemáticamente.
Presentation of operations intracomunitarias:
It spends cape through the models:
Model 349: To notify when they do operations intracomunitarias.
Model 309: For those autonomous and companies that do not have the obligation to do the autoliquidación of the VAT.
The fiscal Calendar 2023 divides in four quarters:
- First quarter: Of 1 January to 31 March 2023.
- Second quarter: Of 1 April to 30 June 2023.
- Third quarter: Of 1 July to 30 September 2023.
- Fourth quarter: Of 1 October to 31 December 2023.
It does not have to confuse the fiscal quarter with the term of his presentation. Once spent the three months, has of a timeframe to do the delivery. These terms are:
- First quarter: Of 1 April to 20 April 2023.
- Second quarter: Of 1 July to 20 July 2023.
- Third quarter: Of 1 October to 20 October 2023.
- Fourth quarter: Of 1 January to 31 January 2023.
Punctually, from Gestoria Rivero will inform you of the fiscal obligations and tributarias.
