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2015 tax calendar

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29 Dec. 2014

  • January, 20th: ETE (Encuesta de Transacciones con el Exterior). Spanish companies or individuals holding balances or conducting transactions with foreign companies or financial institutions that exceed 1 million Euro during 2014 must report electronically.
  • March, 31st: Form 720. Informative report on foreign assets and rights held by Spanish tax residents. It must be filed if any of the blocks (accounts, stocks, real estate) have increased above 20.000 Euro compared to previous year, or if any of these blocks exceeds the amount of 50.000 Euro for the first time since 2012.
  • June, 30th: IRPF Form 100. Personal Income Tax for Spanish residents on worldwide income and capital gains.
  • June, 30th: IP Form 714. Wealth tax on worldwide assets and liabilities for tax residents or on Spanish assets and liabilities for non-residents. The threshold for each taxpayer is 700.000 Euro.
  • December, 31st: IRNR Form 210. Personal Income Tax for non-residents on imputed income over Spanish real estate.

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