Check the key tax obligations for the month of December.
| Tax | Date | Obligation |
|---|---|---|
| VAT | until 5th | Communication of invoice details for November 2024 |
| IRS | Until 10th | Communication of income, tax withholdings, compulsory contributions, and union dues for November 2024 (dependent work) |
| Social Security | Until 10th | Monthly Remuneration Statement, submitted via electronic data transmission, by entities responsible for paying income from dependent work, for reporting income and respective deductions made regarding mandatory contributions to social protection schemes, relating to the previous month. |
| IRC | Until 15th | 3rd Payment on Account |
| IRS/IRC | Until 20th | Payment of IRC and IRS withheld for November 2024 Social Security 20/12/2024 Payment of contributions for November 2024 |
| Social Security | Until 20th | Payment of contributions for November 2024 |
| IRS | Until 20th | Payments on Account (Category B) |
| VAT | Until 20th | Submission of the periodic declaration for October 2024, and annexes, for taxpayers under the monthly regime |
| VAT | Until 20th | Submission of the monthly recapitulative statement for November 2024 |
| Stamp Duty | Until 20th | Communication of transactions subject to and exempt from Stamp Duty carried out in the previous month and payment of the tax due |
| VAT | Until 25th | Payment of VAT for October 2024 |
| IRS/IRC | until 30th | Declaration of income paid or made available to non-resident taxpayers in October 2024 |
| VAT | until 30th | Submission of the monthly declaration relating to the reporting obligations arising from the Single Window import regime, for the month of November 2024 |
| Transfer Pricing | Until 31st | Submission of the financial and tax declaration by country for 2023 (Country-by-Country Report) |
