Extension of period for reporting taxes levied by the Canary Islands

Spain - 01 / 28 / 2019

Canary Islands Tax Alert

Due to the strike currently taking place by the personnel of the public entity Gestión Recaudatoria de Canarias, S.A. (GRECASA), which may make it impossible to file tax returns and self-assessments on time, the Tax Department of the Canary Islands government issued an Order on January 25, 2019, extending the period for filing the returns for taxes levied by the Canary Islands Autonomous Community, as follows:

- Up to February 8, 2019, for filing gaming charge returns relating to tax periods for which the filing period ended on January 21, 2019.

- Up to February 15, 2019, for filing the following self-assessments for which the filing period ended on January 31, 2019:

Canary Islands general indirect tax (forms 410, 411, 412, 419, 420, 421 and 422).
Tax on tobacco products (form 460).
Levy on imports and supplies of goods in the Canary Islands (form 450)
Canary Islands Autonomous Community excise tax on petroleum derived fuels (form 430).

- Up to February 11, 2019, for filing the self-assessments mentioned in the preceding point when the taxpayer decides to route their payment through financial institutions.

- Up to February 15, 2019, for filing the following tax returns in relation to fiscal year 2018:

Annual summary return of Canary Islands general indirect tax (form 425).
Annual summary return of the levy on imports and supplies of goods in the Canary Islands (form 455)
Annual summary return of Canary Islands Autonomous Community excise tax on petroleum derived fuels (form 433).

- Up to February 15, 2019, for filing the census notification (form 400) with respect to communications that must be made during the month of January 2019.

- Up to February 15, 2019, for filing self-assessments of the following taxes for which the voluntary filing period ended between January 21 and 31, 2019:

Inheritance and gift tax (forms 650, 651, 652, 653 and 660).
Transfer and stamp tax (forms 600 and 620)

- Up to February 15, 2019, for filing the following returns for tax on tobacco products, relating to tax periods for which the filing period ended on January 31, 2019: