Tools

Tax Calendar

Key dates to avoid penalties and stay compliant with Hacienda.

Month

April 2026

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Exact dates are published in Hacienda's official calendar.

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

Monthly deadlines (D-104, D-170, D-108)
Annual deadlines (D-270, D-150, D-101)
Double deadline (monthly + annual)

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.

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