We inform you about the tax obligations corresponding to this month of April, a month that coincides with the presentation of declarations for the 1st quarter of 2023 and payment on account of Corporate Tax. It’s also the start of the income and assets campaign, a period that requires thorough preparedness, in addition to the telematic legalization of accounting books.
The tax obligations during this month of April are the settlements corresponding to the periods of March 2023 (G.E.) and 1Q/1P 2023.
* Income Models: 111, 115, 123, 130 and 131.
* Non-Resident Models: 210 and 216.
* VAT models: 303, 322, 340 (Canary Islands), 349, 353, 309, 368, 380 and 308.
* Companies Model: 202 (General Regime) and 222 (Tax Consolidation Regime).
* Special Tax on Electricity: 560.
* Quarterly Informative Declaration of the transfer of use of homes for tourism purposes: 179.
- VAT declarations (SII System) and housing transfer for tourist use (Models 303/322/353/179): until May 2 to submit the statement corresponding to March 2023.
- For all other declarations, the deadline is Thursday, April 20. However, if the settlement is positive and you wish to domiciliate, the deadline is earlier, on April 15.
We remind you of the following particularities of some of the models:
* Forms 303 and 115: If the company is registered with these obligations, it must always present these settlements regardless of whether no operations have been carried out in the corresponding period.
* Forms 123 and 216 should be presented only when the income to be declared in these forms is received. This is a key condition to keep in mind.
* Model 111: it will be presented whenever a company has any workers (work performance), but if you do not have it, you will show it only if you have withholdings for income from economic (professional) activities.
* Form 349: Remember to review the frequency of this declaration. It will be quarterly when the total amount of intra-community deliveries of goods and services has stayed within the threshold of 50,000 euros in the current quarter and in the four previous calendar quarters. If it exceeds this, the frequency will be monthly.
* MODALITY ARTICLE 40.2 LIS: the basis of the instalment payment will be the total amount of the last tax period, fewer deductions and bonuses, and withholdings and deposits on the account—the amount to enter: 18% of the amount calculated as the basis for the instalment payment. For practical purposes, it will be box 599 (fee to be deposited or returned) of IS 2021, determining the payment calculation on the account. IMPORTANT: If you go for this modality, it is necessary to check that the amount that appears in the control Excel is correct (in principle, it has to match the amount of 3P-2022).
* MODALITY ARTICLE 40.3 LIS: the base of the instalment payment will be the tax base relative to the first three months of 2023 (period 1P). This system is optional, except for those companies whose turnover for the twelve months prior to the start date of the tax period is greater than 6,000,000 euros, for which this modality will be mandatory. IF ANY COMPANY HAS ACQUIRED THE CONDITION OF A LARGE COMPANY DURING 2023, IT MUST COMPULSORILY GO BY THIS MODALITY. This information will prepare you for any changes in your company’s status.
We remind you to review the INCN corresponding to the 12 months prior to the tax period since the tax rate to be applied in this 1P will depend on this figure and could differ from the one that was applied in 2021.
Until Tuesday, Thursday, April 20 or until April 15 if the settlement is positive and you want to domiciliate.
This month, the INCOME and PATRIMONY campaign begins and ends on June 30.
The presentation can be made by direct debit deposit until June 27 and must be submitted by requesting an NRC code in the following days until June 30.
In general, April 30, 4 months after the close of the financial year ends, the date on which the mandatory accounting books (journal, inventory and annual accounts) must be legalized electronically.
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