Tools
Tax Calendar
Key dates to avoid penalties and stay compliant with Hacienda.
Month
June 2026
Monthly obligations
D-104 — VAT Declaration
Declare the previous month's VAT and determine the tax payable or credit balance.
Due date: 15th of each month (or next business day).
D-170 — Withholding at Source
Withholdings on salaries, fees, or other payments subject to withholding.
Due date: 15th of each month (if applicable).
D-108 — Foreign Remittances
Tax on payments abroad (services, royalties, interest).
Due date: 15th of the month following payment (if applicable).
Annual obligations
D-270 — Informational Declaration
Purchases and sales from the previous fiscal period. Applies if you exceed the threshold.
Due date: March 31 (previous fiscal period).
D-150 — Legal Entities
Declaration of partners, shareholders, and profit distribution.
Due date: April 30 of each year.
D-101 — Income Tax
Annual declaration for the fiscal period (October–September).
Due date: December 15 of each year.
.p12 Certificate Expiry
Check the digital certificate validity and renew in advance.
Due date: Before the certificate expiration date.
Color code
Quick checklist by obligation
D-104 — VAT Declaration
- Sales and purchases for the period
- Issued electronic documents
- Withholdings and credit/debit notes
D-170 — Withholding at Source
- Withholding details for the period
- Payroll and fees schedule
- Payment support
D-108 — Foreign Remittances
- Foreign supplier contracts and invoices
- Exchange rate applied
- Payment support
D-270 — Informational Declaration
- Client and supplier consolidation
- Electronic documents for the period
- Amount control by third party
D-150 — Legal Entities
- Partners/shareholders registry
- Profit distribution
- Legal representative data
D-101 — Income Tax
- Audited financial statements
- Tax reconciliation
- Deductions and expenses detail
.p12 Certificate Expiry
- Digital certificate (.p12)
- Encrypted PIN
- Holder data
Recommended resources
Review the full guide and receive automatic reminders inside Kontafico.
Practical examples
How to use the calendar by business profile
Business invoicing every month
Prepare sales, purchases, notes and withholdings before the 15th to review D-104 without rushing.
Accounting firm with several clients
Group clients by deadline and review D-104, D-170 and D-270 alerts from a multi-client dashboard.
Retail business with POS
Reconcile tickets, cash closings and inventory before preparing the monthly tax summary.