2024 tax calendar for SMEs and the self-employed

• Consult the 2024 fiscal calendar
• In addition to the usual responsibilities that each business has, companies and self-employed people must comply with various tax obligations.

In addition to the usual responsibilities that each business has, companies and self-employed individuals must comply with various tax obligations, making settlements and submitting declarations through different models. This entire exercise must be done throughout the year taking into account several specific dates established in the so-called fiscal calendar.

Knowing this calendar is essential to be aware of all the documents that must be submitted, settled or, in some cases, claimed and know when it is time to do so.

Most important dates of 2024

February tax obligations

From February 1 to 28. Form 347: annual informative declaration of operations with suppliers and clients exceeding 3,005.06 euros.

March tax obligations

From the 1st to the 31st of March. Form 720: declaration of assets abroad.

April tax obligations

From April 6 onwards: electronic presentation of the income and assets declaration.

From April 1 to 20:

• Form 111: declaration of withholding and payment on account of personal income tax.
• Form 115: personal income tax declaration on urban rentals.
• Form 130: quarterly personal income tax return in direct estimation.
• Model 131: quarterly personal income tax return in objective estimation.
• Form 202: payment on account of Corporate Tax.
• Form 303: quarterly VAT declaration.
• Form 309: VAT declaration for those who are not required to do so periodically.
• Form 349: informative declaration on intra-community operations.

May tax obligations

From May 10: opening of the deadline to submit the income tax return by telephone, which ends on June 30.

June tax obligations

From June 1 to 24. Form 714: wealth tax declaration.

June 30: deadline to file the personal income tax return.

July tax obligations

From July 1 to 20:

• Form 111: declaration of withholding and payment on account of personal income tax.
• Form 115: personal income tax declaration on urban rentals.
• Form 130: quarterly personal income tax return in direct estimation.
• Model 131: quarterly personal income tax return in objective estimation.
• Form 303: VAT settlement for the second quarter.
• Form 309: VAT declaration and settlement for those who are not required to do so periodically.
• Form 349: declaration of intra-community operations for the second quarter.

From July 1 to 25. Form 200: presentation of corporate tax.

October tax obligations

From October 1 to 20:

• Form 111: declaration of withholding and payment on account of personal income tax.
• Form 115: personal income tax declaration on urban rentals.
• Form 130: quarterly personal income tax return in direct estimation.
• Model 131: quarterly personal income tax return in objective estimation.
• Form 303: quarterly VAT declaration.
• Form 309: VAT declaration for those who are not required to do so periodically.
• Form 349: informative declaration on intra-community operations.
• Form 202: payment on account of corporate tax.

November tax obligations

From November 1 to 7. Form 102: payment of the second installment of the income tax return, if the option of splitting the payment was chosen.

December tax obligations

From December 1 to 20. Form 202: payment on account of corporate tax.

In the months of August and September, the presentation of any fiscal model is not contemplated.

The main tax obligations have been stated grouped by date, for more information you can go to the complete calendar published by the Tax Agency available at the following link.