Here you can find the tax calendar for companies and the self-employed 2022. By following this link you will be able to download this calendar in PDF which also includes the national and regional holidays and the long weekends when our offices will be closed.
It is important to note that companies that are subject to monthly tax filing will have some differences. In this post we focus on the most common tax forms, you can consult all the tax forms on the AEAT website.
Tax calendar for companies and freelancers 2022
If you have just started your activity and you have other doubts about which expenses are deductible, how to issue your invoices and other doubts about legal obligations such as contracts or digital certificate we recommend you to consult an expert business advisor, you can contact our team and we will make sure you are always up to date avoiding mistakes and surprises.
Taxes January 2022
- 20th of January 2022: last day for filing forms 111 and 115. These correspond to the last quarter of 2020 and include the personal income tax withholdings (supported) made to employees, professionals, business people and those made on rentals of urban properties where they carry out their professional activity.
- 30th of January 2022 (as this date falls on a Sunday, it is moved to the following working day, Monday 31st January). Deadline for filing the forms:
- Form 303 (the VAT return) for the 3rd quarter of the previous year and the annual summary (form 390).
- Form 349: this annual summary applies to those who have carried out intra-Community transactions in the previous year (2021).
The IRPF instalment payments corresponding to the 4th quarter of 2021. Forms 130 or 131, depending on the regime under which you carry out your activity (direct or objective assessment, respectively). - Form 369: Periodic declaration-settlement of special regimes.
- 31st of January 2022: submission of the following annual summaries:
- Form 180 (annual summary of forms 115)
- Annual summary form 190 (summary of form 111).
- Form 184 or annual tax return for entities under the income attribution system, in entities that carry out economic activity or have income of over 3,000 euros per year.
- Form 390 (annual summary of forms 303).
Taxes February 2022
Traditionally in March, the annual declaration of transactions with third parties (transactions in excess of 3005.06€ with a customer or supplier) for the previous year has for some years now been made on 28 February by filing form 347.
Taxes March 2022
Form 720 is filed in March, although this could change as we wait to see if the CJEU ruling will lead to the annulment of this tax for Spain.
Taxes April 2022
This month is the start of the Income and Wealth tax campaign, which corresponds to the online filing of form 100 (Income Tax Return) and form 714 (Wealth Tax Return).
- 20th of April 2022: filing date for various forms for the third quarter:
- Forms 111 and 115 for the first quarter of the current year.
- Self-assessment of VAT with form 303 (form 309 for those who are not obliged to file form 303 or 390).
- Form 123: Return to be filed by individuals, legal entities and other entities obliged to withhold or pay on account Corporate Income Tax, Personal Income Tax and Non-Resident Income Tax.
- Form 349 for intra-Community transactions (which, it should be remembered, has changed from being annual to quarterly).
- Income tax payments in instalments using forms 130 or 131.
- Payment in instalments of corporation tax with form 202 in companies that have given a positive result in the previous tax return (corporation tax filed in July 2020 on the financial year 2019).
- Form 368: VAT return, applicable to self-employed or SMEs engaged in the export of digital products and services in the EU (This form will not be filed for returns corresponding to the year 2022. It will only be used to file amendments to returns already filed or to file extemporaneous returns, up to Q2 2021).
- Form 369: Periodic return-settlement of the applicable special regimes.
Taxes May 2022
May 14th is the deadline for filing form 100 (Personal Income Tax) in person at the AEAT offices or by telephone. We highlight the most common errors in the draft in this article.
Taxes June 2022
June starts the summer and closes the income and wealth tax campaign, with results to be paid in or to be returned.
Taxes July 2022
On the 20th, as in April, the quarterly tax forms that we have already mentioned in January will be filed.
- Forms 111 and 115 for the second quarter of the current year.
- Self-assessment of VAT with form 303 (form 309 for those who are not obliged to file form 303 or 390).
- Form 123: Return to be filed by individuals, legal entities and other entities obliged to withhold or pay on account Corporate Income Tax, Personal Income Tax and Non-Resident Income Tax.
- Form 349 for intra-Community transactions.
- Installment payments of income with forms 130 or 131.
- Form 369: Periodic return-settlement of the applicable special regimes.
This is also the month in which corporate income tax and non-resident income tax must be filed. The deadline is the 25th of July.
We remind you that the annual accounts must also be filed with the Mercantile Register.
Taxes October 2022
On the 20th of October, the 3rd quarter of the year’s tax forms will be filed, as well as the installment payments of Corporate Income Tax (form 202) for those companies that had profits in the last tax return (form 202):
- Forms 111 and 115 for the second quarter of the current financial year.
- Self-assessment of VAT with Form 303 (Form 309 for those who are not obliged to file Form 303 or 390).
- Form 123: Return to be filed by individuals, legal entities and other entities obliged to withhold or pay Corporate Income Tax, Personal Income Tax and Non-Resident Income Tax.
- Form 349 for intra-Community transactions.
- Income tax payments in instalments with forms 130 or 131.
- Payment in instalments of corporate income tax with form 202.
- Form 369: Periodic declaration-settlement of the applicable special regimes.
Taxes November 2022
This is the month in which Form 232 is filed. This is the informative declaration of related-party transactions and transactions and situations related to countries or territories classified as tax havens for the previous year.
Taxes December 2022
December is the accounting closing date, and it is in the previous months when we recommend that a forecast of the closing date is made in order to make any necessary changes before 31st of December.
It is also the time when another installment payment is made on account of Corporation Tax.
We make sure you don’t miss any deadline, forget about everything and gain time and peace of mind.
