ICONOS FINALES-TRAZADOS

BASQUE COUNTRY: How is the deadline for declaring in Companies counted?

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Let's clarify how the deadline should be computed. It depends on whether the fiscal year coincides with the calendar year or not.

BASQUE COUNTRY: How is the deadline for declaring in Companies counted?

The regulations governing the declaration of the tax establish that (in general) it must be submitted within 25 calendar days following the 6 months after the end of the tax period. Let's see how it is interpreted.

From the date the tax period ends, we count 6 months. And then, another 25 days to submit the declaration. Also, keep in mind that if there is no equivalent day in the month of expiration, the deadline ends on the last day of the month. Therefore:

If the fiscal year coincides with the calendar year

The 6-month deadline runs from December 31 to the 31st of the sixth month of the following year, but since June has only 30 days, it goes up to June 30. From there, the voluntary submission period will be from July 1 to July 25, or the next business day if it is a holiday.

If it is different from the calendar year

If it is different from the calendar year and ends on the last day of a 30-day month, April 30, for example, the 6-month deadline ends on the 30th of the sixth month following. In our example, October 30, so the deadline will be from October 31 to November 24, or the next business day if it is a holiday.

We are at your disposal for any clarification related to the submission and payment of your self-assessment.

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