2024 tax calendar: key dates for companies and self-employed workers

We all always start the new year with resolutions and new goals to achieve, but if there is something that should never be missing in the agenda of companies and self-employed at the beginning of a fiscal year is to be clear about the key dates in the tax calendar. For this reason, we would like to review in this publication the deadlines for complying with tax obligations. tax obligations in 2024.

First of all, it is important to be clear about what a tax calendar is. As its name indicates, it is the temporal distribution throughout the year of when the tax periods are due.Specific periods in which companies and self-employed individuals must file returns, make tax payments or carry out other formalities related to their tax obligations.

In this regard, a distinction must be made between the physical quarterl (there are four during the year: January 1 to March 31; April 1 to June 30; July 1 to September 30; and October 1 to December 31), and period for submission (first quarter: April 1 to 20; July 1 to 20; October 1 to 20; and January 1 to 31, respectively).

These dates, in addition to being very important for companies and independent professionals, are also very important for are essential in the consulting and management work cycle, The company's employees, who, among other things, must take into account issues such as the quarterly VAT or even the income tax return.

Therefore, we want to review in this post what are the most significant dates in the first quarter of 2024.

FISCAL CALENDAR 2024: FIRST QUARTER

January 2024

• Until January 20*: 
  • Form 039, VAT. Notification of incorporations in the month of December, special regime for the group of entities.
  • Form 111, Income and companies. Withholding and payment on account of Personal Income Tax.
  • Form 115, Income and companies. Declaration of IRPF withholdings for urban rentals.
  • Form 123, Income and companies quarterly declaration of withholdings of human capital yields.
• Until January 30: 
  • Forms 036/037: declaration of census data of the company or individual.
  • Form 303, VAT. Self-settlement.
  • Form 349, VAT. Recapitulative declaration of intra-community operations. 
  • Form 130, Instalment payments of income. Direct estimation fourth quarter 2023.  
  • Form 131, Instalment payments of income. Objective estimation four quarter 2023.  
  • Form 309, VAT. Non-periodic declaration-settlement fourth quarter 2023.  
  • Form 390, VAT. Annual summary.
• Until January 31: 
  • Forms 180 and 190, Income and Corporations. Annual summary.

February 2024

• Until February 28th: 
  • Form 303, VAT. Self-settlement.
  • Form 347. Annual declaration of transactions with third parties in excess of €3,0005.06.

March 2024

• Until March 31: 
  • Form 189. Information return on securities, insurance and income.
  • Form 720. Informative declaration on assets and rights abroad.

*Deadlines scheduled for January 20 (Saturday) are moved to January 22 (Monday).