With the arrival of the new year, the self-employed have to pay attention to the 2021 fiscal calendar, in which the most important dates for the payment of taxes such as personal income tax or VAT appear, always subject to specific deadlines that must be respected for religiously comply with the Treasury.
January
January 20: is the deadline for the delivery of forms 111 and 115 of withholdings and payments on account corresponding to the fourth quarter of 2020. Also forms 117, 123, 124, 126, 128, 136, 210 and 216 of activities economic, prizes and capital gains and allocations of rent, profits from shares and participations in collective investment institutions, rental income from urban real estate, movable capital, authorized persons and balances in accounts for the fourth quarter of 2020.
February
February 1: this is the date on which the annual summary forms 180, 188, 190, 193, 193-S, 194, 196 and 270 of withholdings and payments on account, economic activities, prizes and earnings must be delivered assets and income allocations, profits from shares and participations in collective investment institutions, rental income from urban real estate, movable capital, authorized persons and balances in accounts for all of 2020.
Also forms 130 and 131 for the payment of personal income tax for the fourth quarter of 2020 and form 303 for the self-assessment of VAT for both the month of December 2020 and the fourth quarter of 2020, form 390 for the annual summary of VAT and the model 349 for intra-community operations for the month of December 2020 and the fourth quarter of 2020.
February 22: the presentation of model 349, the summary declaration of intra-community operations regarding VAT for January 2021.
March
March 1: the presentation of form 303 for the VAT self-assessment for the month of January 2021.
March 22: the presentation of model 349, the summary declaration of intra-community operations regarding VAT for February 2021.
March 30: the presentation of the VAT self-assessment form 303 for the month of February 2021.
April
April 7: the deadline for filing the Income Statement begins
April 20: presentation of models 111, 115, 117, 123, 124, 126, 128, 136, 210 and 216 of withholdings and income on account of work income, economic activities, prizes and capital gains and income allocations, earnings from shares and participations in collective investment institutions, rental income from urban real estate, movable capital, authorized persons and account balances for the first quarter of 2021.
Also the delivery of forms 130 and 131 for the installment payment of personal income tax for the first quarter of 2021, form 303 for the self-assessment of VAT for the first quarter of 2021, as well as form 349 of the recapitulative declaration of intra-community operations of March 2021 and the first quarter of 2021.
April 30: VAT self-assessment model 303 for March 2021.
May
May 6: the income statement begins by telephone.
May 20: Form 349 for the VAT summary return for intra-community operations for April 2021.
May 31: Form 303 for the VAT self-assessment of April 2021.
June
June 2: the presentation of the income statement opens at the offices of the Tax Agency.
June 21: presentation of form 349 for the VAT summary declaration of intra-community operations for the month of May 2021.
June 30: The deadline for submitting the Income Tax return ends. Form 303 is presented for the self-assessment of VAT for the month of May 2021.
July
July 20: Models 111, 115, 117, 123, 124, 126, 128, 136, 210 and 216 must be presented for withholdings and income on account of work income, economic activities, prizes and capital gains and imputations of income, profits from shares and participations in collective investment institutions, rental income from urban real estate, movable capital, authorized persons and account balances for the second quarter of 2021.
In addition, you must present forms 130 and 131 for the split payment of IRPF corresponding to the second quarter of 2021 and form 303 for the self-assessment of VAT for the second quarter of 2021 and form 349 for the summary declaration of VAT on intra-community operations for the month of June 2021 and the second quarter of 2021.
July 30: presentation of the VAT self-assessment form 303 for the month of June 2021.
August
August 30: Form 303 is presented for the July 2021 VAT self-assessment.
September
September 20: deadline to submit the model 349 summary VAT return for intra-community operations for July and August 2021.
September 30: deadline to submit form 303 of the VAT self-assessment for August 2021.
October
October 20: it is the deadline to present models 111, 115, 117, 123, 124, 126, 128, 136, 210 and 216 of withholdings and income on account of work income, economic activities, prizes and capital gains and imputations income, profits from shares and participations in collective investment institutions, rental income from urban real estate, movable capital, authorized persons and balances in accounts for the third quarter of 2021.
This same day is the last to present forms 130 and 131 for installment payment of personal income tax for the third quarter of 2021, as well as form 349 for the summary declaration of VAT on intra-community operations for September and the third quarter of 2021, as well as the form 303 for the VAT self-assessment of the third quarter of 2021.
November
November 2: deadline to submit form 303 for the VAT self-assessment of September 2021.
November 22: deadline for the presentation of model 349 of the VAT summary declaration in intra-community operations for the month of October 2021.
November 30: deadline for the delivery of the VAT self-assessment form 303 for the month of October 2021.
December
December 20: presentation of model 349 of the VAT summary declaration for intra-community operations of November 2021.
December 30: VAT self-assessment form 303 for the month of November 2021 is delivered.
Facebook Comments
Disqus