Tax obligations in July

We summarise the tax obligations corresponding to July, the month that coincides with the presentation of declarations for the 2nd quarter of 2022, the Corporation Tax and the Annual Accounts.

We remind you that during July, the following declarations must be submitted whenever appropriate (in addition to the corresponding monthly declarations):

QUARTERLY LIQUIDATIONS

• Rental Forms: 111, 115, 123, 130 and 131.
• Non-Resident Forms: 210 and 216.
• VAT Forms: 303, 322, 340 (Canary Islands), 349, 353, 309, 368, 380 and 308
• Special Tax on Electricity: 560

Reminders:

If a company is discharged from the obligation to present VAT and Mod. 115, it will always fill said declarations regardless of whether it has information. On the other hand, a company will fill Form 123 and 216 only in those cases in which the returns above are received.
Form 111 will be filed whenever a company has a worker and, if not only when there are withholdings for income from economic (professional) activities.

For this reason, the 4751XX HP IRPF or similar account should always be reviewed to determine whether or not to file any tax, specifically Form 111.

Submission deadline, both monthly and quarterly models (111, 115, 117, 123, 124, 126, 128, 130, 131, 136, 303, 309, 322, 340, 349, 353) remind you that it ends on Wednesday, July 20 (Friday, July 15 in the case of direct debiting the settlement).

INCOME TAX AND ANNUAL ACCOUNTS

• Submission period I. Companies: Ends on Monday, July 25, with Wednesday, July 20 being the last day in the case of domicile.
• Submission deadline CCAA: The term established by the Capital Companies Law is: The accounts must be formulated within 3 months from the end of the fiscal year and approved by the General Meeting within the first six months counted from the end of the financial year.

The deadline for submission is within the month following the date of approval of these by the Board; that is, the final day must coincide with the last day of the month following the one in which they were approved. For example, for accounts approved on June 30, the end of the term would be July 30.