Skip to content Skip to footer

Fiscal Calendar December 2023

Check the main tax obligations for the month of December.

TaxDateObligation
IRSUntil the 11stDelivery of remunerations
monthly statement
IRS/IRC/VATUntil the 11stSending of SAFT file
IRS/IRCUntil the 15th3rd Payment on Account
VATUntil the 20thDelivery of VAT statement –
monthly regime
Social SecurityUntil the 20thPayment of Social Security
contributions
IRS/IRCUntil the 20thWithholding tax payments of
IRS and IRC
ISUntil the 20thSending of Stamp Duty
monthly declaration
VATUntil the 20thDelivery of VAT summary
statement – monthly regime
VATUntil the 26thPayment of VAT
IUCUntil the 31stPayment applicable to
vehicles registered in December
IRS/IRCUntil the 31stSending the Model 30 Declaration