You know which are the corresponding fiscal obligations to the month of December?
We remember you the fiscal obligations of this December 2023. And already you know, if have any doubt or surgery, here are to put you the easy things.
Until 12 December
- INTRASTAT – Statistical Trade Intracomunitario. Obliged to supply statistical information (November 2022)
Until 20 December
Income and Societies
Retentions and income to account of performances of the work, economic activities, prizes and determinate gains patrimoniales and imputaciones of income, derivative gains of actions and participations of the Institutions of Collective Investment, incomes of lease of urban real estates, main furniture, people authorised and balances in accounts.
- November 2023. Big companies: 111, 115, 117, 123, 124, 126, 128, 216, 230
Payments fractionated Societies and permanent establishments of no resident
Exercise in course:
General regime: 202
Regime of fiscal consolidation (fiscal groups): 222
VAT
November 2023. Statement recapitulativa of operations intracomunitarias: 349
Tax on the Premiums of Insurances
November 2023: 430
Special taxes of Manufacture
September 2023. Big companies: 561, 562, 563
November 2023: 548, 566, 581
Statement of operations by the addressees registered, fiscal representatives and receptors authorised: 510
Special tax on the Electricity
November 2023. Big companies: 560
Environmental taxes
November 2023. Special tax on the containers of plastic no reusable. Autoliquidación: 592
Tax on the production of nuclear fuel spent and resultant radioactive waste of the generation of energy nucleoeléctrica. Payment fractionated: 584
Year 2022.Tax on the value of the production of the electrical energy. Annual informative statement of operations with taxpayers: 591
Tax on the Financial Transactions
November 2023: 604
Until 31 December
VAT
November 2023. Only window – Regime of import: 369
- INTRASTAT – Statistical Trade Intracomunitario. Obliged to supply statistical information (November 2022)
Until 20 December
Income and Societies
Retentions and income to account of performances of the work, economic activities, prizes and determinate gains patrimoniales and imputaciones of income, derivative gains of actions and participations of the Institutions of Collective Investment, incomes of lease of urban real estates, main furniture, people authorised and balances in accounts.
- November 2023. Big companies: 111, 115, 117, 123, 124, 126, 128, 216, 230
Payments fractionated Societies and permanent establishments of no resident
Exercise in course:
General regime: 202
Regime of fiscal consolidation (fiscal groups): 222
VAT
November 2023. Statement recapitulativa of operations intracomunitarias: 349
Tax on the Premiums of Insurances
November 2023: 430
Special taxes of Manufacture
September 2023. Big companies: 561, 562, 563
November 2023: 548, 566, 581
Statement of operations by the addressees registered, fiscal representatives and receptors authorised: 510
Special tax on the Electricity
November 2023. Big companies: 560
Environmental taxes
November 2023. Special tax on the containers of plastic no reusable. Autoliquidación: 592
Tax on the production of nuclear fuel spent and resultant radioactive waste of the generation of energy nucleoeléctrica. Payment fractionated: 584
Year 2022.Tax on the value of the production of the electrical energy. Annual informative statement of operations with taxpayers: 591
Tax on the Financial Transactions
November 2023: 604
Until 31 December
VAT
November 2023. Only window – Regime of import: 369
