During the month of December, those companies that are interested and meet the requirements, must apply for the year 2022 the tax groups both for corporate income tax and VAT purposes. Those that already have it, must inform of the alterations in the composition of the group. In addition, certain tax options must be exercised to take effect in 2022.
AEAT/Bizkaia/Gipuzkoa/Navarra 31/12/2021 - Álava 03/01/2022
VAT - Form 039. Communication of registration and data special regime of group of entities.
and advanced mode.
VAT - Form 036. Census declaration of registration, modifications and deregistration in the VAT census.
businessmen, professionals and withholders.
VAT - Form 036/Form 037. Option, waiver and revocation in the special regime.
REBU, Cash basis, Agriculture and simplified.
VAT - Form 034. Special telecommunications/electronic services reg. registration/deregistration (Gipuzkoa only).
VAT - Form 036/Form 037. Option for taxation at EU distance selling destination.
2022/2023.
VAT - Form 036. Application for Registration/Deregistration of Monthly Refund Group of Entities.
VAT - Waiver of the common deduction regime for differentiated sectors.
PERSONAL INCOME TAX - 003. Bimonthly installment payment option for 2022.
IRPF - Form 036/Form 037. Waiver or revocation of simplified direct estimation
or objective estimation 2022 and subsequent years.
VAT - Waiver of the common deduction regime for differentiated sectors (except AEAT).
Bizkaia 28/12/2021
IS - Form 231. Country-by-country information return.
AEAT/Gipuzkoa/Alava/Navarra 31/12/2021
IS - Form 231. Country-by-country information return.
*Bizkaia: In the month of December (the procedure has not yet been officially approved) the possibility of voluntarily joining the BATUZ-TICKETBAI system is foreseen, effective 01/01/2022.
