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Taxpayer calendar 2018: main changes

As every year when these dates arrive, the Tax Agency makes its taxpayer calendar 2018, which reflects the main dates that both citizens and companies have to pay attention to to comply with the treasury.

And this year, even though the Ministry's intention was to rationalize the presentation of models, moving the obligation to deliver on February 347 to January 31. Finally, given how busy this calendar is for most companies and consultancies, it has been decided to leave things as they were and maintain as submission deadline for model 347 on February 28.

Key dates for INCOME 2017

As a caveat, it should be noted that one of the advantages of companies that join the SII is that they are exempt from the presentation of models 347 in the month of February, 340 and 390 which is presented in January. In this way, the obligation to report VAT on invoices in a period as short as that required by the SII is partially offset.

If you want not to miss any date of your tax obligations, it is best to subscribe to the Tax Agency's taxpayer calendar.

And this year the deadline for submitting tax returns online Income and Wealth 2017 will begin on April 4, 2018. If the resulting settlement is negative and the Treasury returns us, we can present it until July 2. Otherwise, when we have to pay, the deadline is somewhat shorter and the presentation must be made by June 27.

Furthermore, as always, it must be taken into account that in the event that the due date of any declaration coincides with a holiday local or regional, the period will end on the first business day following that indicated in the taxpayer's calendar.

A month of January very full of obligations

The month of January is already a complicated month fiscally. Added to the accumulation of obligations are a couple of holidays that shorten working days, so as soon as companies and self-employed workers are neglected, the dates are approaching. It is the end of the year 2017 where quarterly and annual returns must be submitted.

  • Forms 111 of withholdings and 115 of quarterly obligation can be submitted until the 20th. If you do not want to work on Saturday, it is better to anticipate presentations on the 19th.
  • Until January 30, forms 303, 390 and 349 can be presented. In addition, forms 130 and 131 for fractional payments of personal income tax are added.
  • Finally, models 180 and 190 can be presented until the 31st.

February 2018, the month of 347

February is a little calmer and the main obligation is the annual tax return. operations with third parties, model 347, and the madness of calls to verify information that it can entail for many accountants. This issue alone represents considerable work for the tax departments of many companies.

April 218, the month that begins the 2017 INCOME campaign

April is already the month in which the presentation of the INCOME declaration begins, the withholding tax of natural persons who starts on April 5. The declaration can be submitted online from that date.

But we also have until April 20 to present forms 111 and 115 from the first quarter of 2018, 303, 349, 130, 131 and 202, so it represents a significant workload.

May and June 2018, end of the INCOME campaign

May and June are the months where the income tax return is submitted. As of May 10, declarations can be submitted through collaborating entities or Autonomous Communities and AEAT offices. If the result is to be deposited with direct debit, the deadline expires June 27. If you go out to return the deadline, it is extended until July 2.

July 2018

July is once again another month for submitting quarterly obligations, in this case the second of 2018. Forms 111 and 115, 130 and 131 or forms 303, 349 must be submitted with a deadline of July 20. With date deadline of the 25th, we will have the annual corporate declaration with form 200.

October 2018

The months of August and September could be said to be more fiscally relaxed. In addition, many taxpayers take the opportunity to go on vacation and avoid notifications from the Tax Agency.

Already in October until the 20th we have another quarter, with models 111, 115 but also models 130, 131 and model 202 for fractional payments of companies. We have to add the models to them 303 and 349 VAT settlement.

December 2018

Finally, to end the year we have until December 20 for the presentation of model 202. The deadline is January 2, 2019 for the presentation of models 036 and 037.

Like other years, the taxpayer's calendar concentrates its main activity in the first third of the year and the months in which the quarters fall. In any case It is advisable not to rush deadlines so as not to get surprises and avoid last minute problems.


Fountain: sage

Academic Coordinator Financial-Fiscal Area - EIP eLearning training coordinator at MAINFOR - Technological and Educational Innovation

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