Official Gazette: Executive Branch publishes schedule of tax maturities
20 diciembre 2018

The Ministry of Economy and Finance published December 18 the calendar of tax maturities for 2019 in Ruling 2018/0189. The document establishes deadlines for financial institutions to file tax returns and make tax payments. The ruling entered into force on that day.

The dates are determined by the last digit of the Single Register of Tax Information. Moreover, the days for the tax declaration, tax advances and VAT withholding, income tax withholdings and the annual self-assessment of income tax and income from irregular fiscal years are distributed weekly and monthly.

Financial institutions and the banking sector shall take the gross income obtained on the immediately preceding day (multiplied by the fixed percentage) as the basis for calculating the advance payment of income tax.

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