Learn about the main changes in the 2023 tax calendar Spain

The tax calendar 2023 Spain acts as a map of how the collaboration between entrepreneurs and advisors should be. This being so, it is in charge of showing what advisors will do throughout the year and what is the responsibility that SMEs and freelancers will assume. Are you interested in knowing what is the 2023 tax calendar and what are the changes it underwent? Stay until the end of this article and find out.

What is a contributing calendar? 

A taxpayer calendar is a tool used by the tax authorities of a country. It is used to establish the deadlines and deadlines for taxpayers to comply with their tax obligations. In Spain, the taxpayer calendar is prepared and published by the State Agency of Tax Administration (AEAT).

But why is a tax calendar important? Well, because it is a clear and precise guide to the periods and deadlines in which taxpayers can file their tax returns. 

By following the taxpayer calendar, taxpayers avoid delays in complying with their tax obligations. Otherwise, penalties and late payment surcharges may be incurred.

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What is the function of the fiscal calendar?

A tax calendar is characterized by its function of reminding you of the obligation to file periodic self-assessments. In addition, it allows you to take advantage of any benefits that may be available for punctual declarations. But not only that, also any kind of penalties for non-compliance or delay.

On the website of the Spanish Tax Agency you can find the 2023 taxpayer calendar. And, to make it easier, the agency gives you the opportunity to integrate this calendar to your personal calendar.

4 main changes to the fiscal calendar 2023 Spain

This calendar, which is published annually, has certain variations that you should keep in mind. Therefore, here are the main changes in the 2023 Spain tax calendar, don’t miss them!

It is important to note that these are some of the changes made to the 2023 Spain tax calendar. The same may include other modifications and novelties that are not included here. 

But if you want to know them, contact us through our email tasconsultoria@tas-sl.es where our fiscal managers will be pleased to assist you.

You may also be interested in: How to defer the payment of taxes in Spain?

Tax calendar 2023 Spain for the self-employed and companies

January presentations

In January, the year starts strong with the previous closing. Therefore, during this month you will have to file, until January 20, the following models:

• Form 111: quarterly tax return, withholdings of personnel and professionals.
• Form 115: quarterly withholding tax return for rentals.
• Form 123: quarterly declaration of withholdings of income from movable capital.
• Form 368: quarterly VAT return for special regimes for telecommunications, broadcasting, television or electronic services.

And, on the other hand, until January 31 you will be able to submit:

• Form 130: payment in installments of the IRPF (income tax on account).
• Form 131: payment in installments of Personal Income Tax (income on account in Simplified Regime).
• Form 180: annual summary of the quarterly returns of Form 115 for withholdings on rentals.
• Form 184: annual information return summarizing the income, expenses and profits obtained by certain non-commercial companies.
• Form 190: annual summary of the quarterly returns of Form 111 for withholdings of personnel and professionals.
• Form 193: annual summary of the quarterly returns of Form 111 of withholdings of income from movable capital.
• Form 303: quarterly VAT return.
• Form 349: informative declaration of intra-Community transactions.
• Form 390: annual summary of quarterly VAT returns.

February presentations

You only have to file form 347 before the end of the month, that is, on the 28th. It is an informative declaration of operations with third parties carried out during the previous year. It is only necessary to present it if the total amount of the operations is higher than 3.005,06 €.

March presentations

At this point in the calendar, the deadline for filing Form 720 has passed.

April presentations

In April it is time to make the summary of the first quarter of 2023. That is to say, it is time to file the Income Tax Return. The campaign starts on the 11th, where you can file the form 100 online until June 30. 

In addition, before April 20 you must submit:

• Form 111: quarterly withholding tax return for personnel and professionals.
• Form 115: quarterly withholding tax return for rentals.
• Form 123: quarterly declaration of withholdings of income from movable capital.
• Form 130: payment in installments of the IRPF (income tax on account).
• Form 131: payment in installments of Personal Income Tax (income on account in Simplified Regime).
• Form 202: the first installment payment period for Corporate Income Tax.
• Form 303: quarterly VAT return.
• Form 368: quarterly VAT return for special regimes for telecommunications, broadcasting or television or electronic services.

May Presentations

From the 6th of this month until the 30th of June, the deadline to file the Income Tax Return by telephone begins.

June Presentations

They are presented until the end of this month:

• Form 100: annual income tax return for 2022.
• 2022 Wealth Statement.

July presentations

Once again, the forms to be filed are 111, 115, 123, 130, 131, 303 and 368.

In addition to this, July 25 is the deadline for filing Form 200 with the annual corporate income tax return for 2022.

October Presentations

August and September are certainly quiet months in the fiscal calendar. However, in October it is again time to close the quarter and file the usual summaries. Although it will depend on each case, the forms to file are: 111, 115, 123, 130, 131, 303 and 368.

In October, also, the deadline for filing Form 200 with the annual corporate income tax return for 2022 ends on July 25.

November Presentations

The penultimate month of the year brings with it two important dates, so make a note of them!

• November 7 is the last day to pay the second installment of the Renta 2022 refund.
• Finally, November 30 is the deadline for filing form 232 and form 303.

December Presentations

The 2023 tax calendar ends with the filing of Form 202 on the 20th of this month.

Conclusion

In conclusion, the 2023 Spanish tax calendar may present several changes. Among them, the extension of deadlines for informative declarations, modifications in the VAT filing deadlines and the introduction of new obligations and informative declarations. 

Therefore, it is crucial that taxpayers are informed and comply with the established deadlines to avoid penalties.

You may also be interested in: Types of taxation in Spain: direct and indirect taxes

Do you need to keep up to date with your tax responsibilities? Contact us at tasconsultoria@tas-sl.es and schedule a free consultation. Our expert managers will be happy to assist you, giving you the keys to comply with the 2023 Spain tax calendar and avoid penalties.