EY Tax Guide 2018

Main tax returns and deadlines
• CIT – Modelo 22 – End of the 5th month after tax year-end or
within 30 days as from the termination of activity
• PIT – Modelo 3 – Between 1 April and 31 May of the following
year. The deadline may be extended until 31 December when a
foreign tax credit claim is required, upon submission of Modelo
49 within the above mentioned timeframe.
• Periodic VAT return – 10th day of the 2nd month following the
relevant month (monthly regime, required when prior year
turnover equal or above €650,000.00 or upon election) or
the 15th day of the 2nd month following the relevant quarter
(quarterly regime).
• Recapitulative VAT return – 20th day of the following month
(monthly regime or quarterly regime with intracommunity
transfers above €50,000.00) or the 20th day of the following
month the end of the quarter (quarterly regime).
• Annual Accounting and Tax Return – IES – 15th day of the 7th
month following tax year-end or within 30 days as from the
termination of activity.
• Wage tax reporting for resident employees – DMR – 10th day
of the following month.
• Payments to non-residents – Modelo 30 – End of the 2nd
following month.
• Equity plans reporting – Modelo 19 – End of June of the
following year.
• Tax file – 15th day of the 7th month following tax year-end
or within 30 days as from the termination of activity.
• Country-by-country reporting – End of the 12th month following
year-end.
• Stamp Duty monthly declaration – 20th day of the following
month.
Tax Guide 2018 35