Tax obligations for February.

  1. Informative returns and tax settlements.
    • Until February 28:
      • Form 347: Annual declaration of operations with third parties corresponding to the year 2022.
  2. Communications to the Treasury through census declaration (Form 036).
    • Until February 20: Change of frequency Monthly/Quarterly Statements
      • The companies that 2022 submitted monthly declarations and, reviewing the amount of the volume of operations declared in box 108 of Section 10 of Volume of Operations of the Annual VAT Summary (Form 390) of 2022, this is less than 6,010,121.04 €, they must present a Mod. 036 before 02/20 informing of the loss of the status of Large Company and change to the quarterly presentation of declarations for 2023.
      • On the other hand, those companies that 2022 submitted quarterly returns and said box 108 of Form 390 is greater than €6,010,121.04 must submit Form 036 reporting the status of Large Company and going on to submit monthly returns for 2023.
        In any case, the Company and the labour unions must be informed of the presentation of Forms 111, 115, 123 and 216 when going from being quarterly to monthly or vice versa and, in addition, taking into account that this change also affects the way calculation and presentation of payment on account of the IS (Form 202).
    • Until February 28: Change of Calculation Modality Payment on account IS.
      • Except for those companies that are obliged to calculate the payment on account based on the result of the first 3, 9 and 11 months, it should be reviewed for the rest of the companies if they might be interested in changing the method of calculating the payment on account based on possible operations that have been carried out or are planned to be carried out and thus determine the most favourable way of calculating the payment on account of the IS.
  3. Monthly VAT/IRPF declarations: Special attention to those companies that become Large Companies in 2023
    • Until February 28: Income Tax Form (111/115/123, etc.)
    • Until February 28: VAT forms (303/322, etc.)
  4. Sending Withholding Certificates.
    • The corresponding withholding certificates must be issued, informing the recipients withheld and informed in Forms 190, 193, 296 and/or 180 of the withholding base and the declared quota corresponding to 2022.

If you need the help of an expert tax advisor, do not hesitate to contact our team.

SEND ENQUIRY