Knowing and closely following the main tax obligations for January 2023 is essential to establish a fiscal strategy for tax payments.
The immediate liquidity required by these dates makes it necessary to maintain a correct liquidity and financing plan for the business.
If you do not take this into account, you run the risk of running out of treasury resources and not being able to face these disbursements.
Deferring payments and resorting to alternative financing are feasible solutions.
However, these solutions must be accompanied by correct tax planning, taking into account the dates predefined by the Tax Agency.
1. Tax obligations until 20/1
1.1 VAT, INCOME, COMPANIES and other information obligations.
The deadline for the presentation and, where appropriate, make the income of the fourth quarter of 2022 of the withholdings and payments on account of Income and Companies, corresponding to work income, economic activities, capital gains, prizes, income imputations, earnings from shares and participations in collective investment institutions, rental income from urban real estate, movable capital, authorized persons and account balances, is the next day January 20.
(Models 111, 115, 117, 123, 124, 126, 128, 136, 210, 216)
1.2 Model 039.
Until January 20 there is also a deadline to present the Model 039 regarding the special regime of the group of entities provided for in the VAT Law.
2. Tax obligations until 30/1
Also, the day January 30 is the fourth quarter 2022 VAT filing deadline.
Among others:
Model 303
VAT self-assessment
Model 349
Summary statement of intra-community operations.
Model 390
You must also submit the Model 390 Annual VAT summary
Models 130 and 131
And the installment payment of personal income tax for business and professional activities (Models 130 and 131).
Until January 30, you can also submit:
Model 308
Request for refund of quotas reimbursed to travelers by businessmen in equivalence surcharge.
Model 318
Regularization of the proportions of taxation of liquidation periods prior to the beginning of the habitual realization of deliveries of goods or provision of services.
Model 341
Reimbursement of compensation in the special regime for agriculture, livestock and fishing.
Models 036, 037
Option or revocation of application of special pro rata for 2023 and following, if the activity began during the last quarter of 2022.
3. Tax obligations until 31/1
3.1 Income and Companies
Furthermore, to this day January 31 The annual summary for the year 2022 on withholdings and payments on account of Income and Companies may be presented:
- Work performance
- Economic activities
– Prizes and capital gains
– Income imputations
– Earnings from shares and units of collective investment schemes
– Income derived from the lease of urban real estate
- Capital furniture
– Authorized persons and account balances.
(Models 180,188, 190, 193, 193-S, 194, 196 and 270).
3.2 Other Taxes
Until January 31, the following must also be presented:
– Income Tax: Waiver or revocation of simplified direct estimate and objective estimate for 2023 and successive years. Models 036, 037
– VAT: Waiver or revocation of simplified regimes and agriculture, livestock and fishing for 2023 and successive. Models 036, 037
- Application of application of the provisional percentage of deduction different from the percentage established as definitive in the previous year (without model)
– Single window: Import regime December 2022. Model 369
– Single window: Foreign and Union Regimes Fourth quarter 2022. Model 369
Lastly, other obligations (informative returns) that must be made by January 31:
3.3 Fourth Quarter 2022
– Model 179:
Quarterly informative statement of assignment of use of housing for tourism purposes.
– Model 235:
Informative statement updating marketable cross-border mechanisms.
– Model 490:
Tax on digital services.
3.4 Year 2022
– Model 165:
Informative declaration of individual certifications issued to partners or participants in newly or recently created entities.
– Model 184:
Informative return of entities under the income allocation regime.
– Model 233:
Informative statement for daycare expenses or authorized early childhood education centers.
4. Deadlines for submitting self-assessments through direct debit
The deadline will depend on the submission deadline for each model.
In this way, if the expiration coincides with a non-business day, the term ends the following business day and the domiciliation term will be extended by the same number of days that the term for filing said declaration is extended.
5. More information at the Tax Agency
To expand the information of this blog you can access the Taxpayer Calendar 2023
