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Tax deadlines & dates

Filing due dates for the 4th Quarter 2016 tax return

to be filed on or before January 20, 2017:

Form 111. Withholdings and payment on account. Work income and inc

ome from economic activities, prizes and certain capital gains and income allocations. Self-assessment.

Form 115. Withholdings and payment on account. Income or yields from the leasing or sub-letting of urban buildings.

Form 123. Withholdings and payments on account of income tax, corporation tax and non-resident income tax (permanent establishments). Certain income from liquid capital or certain income.

Form 216. IRNR. Non-resident income tax. Income obtained from sources other than a permanent establishment Withholding and payment on account (return - payment slip).

The deadline for filing returns with direct debit payments is January 15, 2017.

to be filed on or before January 30, 2017:

Form 130 and 131. IRPF (Personal Income Tax). Companies and professional taxed under the direct or objective evaluation system and Instalments.

Form 303. VAT tax return

Form 309. VAT. Tax return-non-periodic settlement.

Form 390. VAT. Annual summary tax return.

Form 349. Information Return. Recapitulatory return of intracommunity transactions.

The deadline for filing returns with direct debit payments is January 25, 2017.

to be filed on or before January 31, 2017:

Form 180. Information Return. Withholdings and payment on account. Income from urban building leasing. Annual summary.

Form 190. Information Return. Withholdings and payment on account. Work income and income from economic activities, prizes and certain capital gains and income allocations. Annual summary.

Form 182. Information Return. Donations and contributions received.

to be filed on or before February 28, 2017:

Form 347. Information Return. Annual information return on transactions with third parties.

Form 184. Information Return. Organisations under the income allocation system. Annual return.