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Fiscal Calendar – July 2023

See the main tax obligations for July.


Tax Date Obligation
Personal Income Tax (IRS) Until the 10th Monthly Remuneration Statement
IRS/IRC/VAT Until the 10th Sending a SAFT file
IRS/IRC/VAT Until the 15th Sending IES
VAT Until the 20th Submission of the periodic VAT return – monthly regime
Social Security Until the 20th Payment of contributions for the previous month
IRS/IRC Until the 20th Payment of IRS/IRC withholdings
IS Until the 20th Sending the monthly stamp duty declaration
VAT Until the 20th Submission of recapitulative statements – monthly regime
VAT Until the 25th Monthly VAT payment
IUC Until the 31st Payment applicable to vehicles registered in July
IRS/IRC Until the 31st Sending the Model 30 Declaration
PPC/PAC Until the 31st 1st Payment by PAC account