TAXPAYERS CALENDAR TAXPAYERS CALENDAR. Tax information. January. February. March. April. May. June. August. September. July. December.

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1 TAXPAYERS CALENDAR January February March Tax information 0 55 April May July August October September June November December TAXPAYERS CALENDAR

2 General calendar f o r taxpayers 0 To remind taxpayers of their main national tax obligations, whether periodic or otherwise, during 0. Submission of periodic self-assessments may be mandatory, depending on the tax and the party liable for the tax payment: Quarterly, for individual business persons and professionals under the method of Objective Estimate or Direct Estimate and for companies and entities without legal person status, in general. Monthly, for individual business persons, professionals, companies and entities without legal person status with a turnover of over 6,00,.0 in 0 (Large Companies) and taxpayers liable for Value Added Tax () registered in the monthly refund register (REDEME), those paying tax under the special regime from the group of entities and the Public Administrations, including Social Security (with an annual budget prior to the financial year of over 6,000,000). The party liable for the tax payment may choose between several ways of filing each form, unless a compulsory way is stipulated for any of them: Using either the conventional printed form or a form generated by means of a print module with a help tool or wizard, using electronic media (internet or teleprocessing) or on a device which can be read directly by a computer. You may consult the ways of filing each form at The following forms (free download from the internet) have a HELP TOOL OR WIZARD: 00, 0,, 0,,,, 0,, -S,, 00, 6,,, 0, 5,,, 0, 500, 50, 5 and. The following also have an electronic version available on the internet:, 00, 0, 0,,, 0, and. HIGHLIGHTS: Public Limited Companies (SA) and Private Limited Companies (SL) are obliged to file self-assessment forms, 5,,,, 6,, 00, 0, (0 and for SAs and controlling SLs liable under a fiscal consolidation system),,, 5 and annual or information tax return forms numbers 0,,,,,, 0,,, 5, 6,,, 6, 5, 6,, and 0 by internet, notwithstanding the possibility of filing them on an electronic support medium depending on the number of entries. Taxpayers registered with the Large Companies Management Units or the Large Taxpayers Central Office are obliged to file forms,, 0,,,,,,, 0,,, 5, 6,, 00, 0, 0,, 6,,, 5, 6,,, 5 and 0 by internet, notwithstanding the possibility of filing them on an electronic support medium, depending on the number of entries. Taxpayers included on the Monthly Refund Register REDEME are obliged to file forms 06 or 0 (company group) and (monthly) or (company groups) by internet. They will also file forms and, with form 0 Return of operations included in the and Canary Island Tax (IGIC) and other operations books either by internet or on an electronic support medium (for over 0,000,000 entries). Taxpayers who are obliged to pay outstanding amounts resulting from self-assessments relating to the forms indicated below and who file via internet can pay either by direct debit, or by debit or credit card. The applicable forms and general deadlines for electronic filing of selfassessments using direct debit as the means of payment, are as follows: - Forms 00, 0 and : May to June. - Forms, 5,,,, 6, and - Forms, 5,,,, 6,, 6 and : to 5 of each month except July to 5 September (monthly self-assessments). - Forms, and : to 5 April, July and October and to 5 January. - Forms 00, 06 and 0: to 0 July ( taxation periods coinciding with the calendar year). - Forms 0 and : to 5 April, October and December. - Form 0: to 5 April, July, October and January (self-assessments for income deriving from the transfer of real estate assets cannot be paid by direct debit). For taxable income deriving from urban real estate from January to December. - Forms, and : to 5 January. - Forms and 5 (monthly): to 5 of each month except July to 5 September and January until day 5. - Forms and 0: to 5 April, July and October. - Form 560: to 5 of the month following the conclusion of the quarter or the month, depending on whether the taxpayer must pay on a quarterly or monthly basis, respectively. - Forms 56, 56 and 56: to 5 of the second month following the conclusion of the quarter (quarterly liability) and to 5 of the third month following the conclusion of the month (monthly liability). - Forms 56 and 566: to 5 of the month following the end of the month. - Form 560: to 5 of the month following the end of the quarter. NEW FEATURES: WealthTax, form, is temporarily re-established for the 0 and 0 financial years. Form "List of people and organisations that did not notify their tax no. (NIF) when granting deeds or documents that contain decisions or contracts relating to in rem rights on real estate" has been withdrawn. In general, it will no longer be possible to file by means of teleprocessing for forms being filed in 0. The exceptions to this are forms 5 Monthly information return from the organisations and managing bodies of Social Security and Mutual Societies and 6"Provision of information on births and deaths. It is possible for business partners (must be filed by internet) to file forms Value Added Tax. Group of organisations. Individual form. Monthly selfassessment and 5 Value Added Tax. Group of entities. Aggregate form. Monthly self assessment, for self-assessments corresponding to the first tax return period of 0. For the tax return for the 0 period, to be filed in 0, the deadline for filing form Annual Declaration of operations with third parties" will be brought forward to February. New fields and operation codes have been included on form 0 Declaration of operations included in the and IGIC (General Indirect Tax of the Canary Islands) which when completed mean that form for the year 0 and subsequent years no longer has to be submitted.

3 UNTIL THE ND January 0 INCOME TAX Waiver or revocation Simplified direct evaluation and objective evaluation for 0 and subsequent years... 06/0 Waiver or revocation of the simplified and agricultural, animal farming and fishery systems for 0 and subsequent years... 06/0 Option for or revocation of the application of the special proportional distribution for /0 Option for or revocation of the determination of the tax base using the overall profit margin in the special system for used goods, objets d'art, antiques and collectibles for 0 and subsequent years Option for or revocation of the overall determination of the tax base under the special system for travel agencies for 0 and subsequent years Option for taxation in destination for distance sales to other countries of the European Union for 0 and Waiver of application of the common deduction system for differentiated sectors for 0...no form Notification of registration in the special system for company groups... 0 Option for or waiver of the advanced modality under the special company group system... 0 Annual notification related to the special company group system... 0 Request for registration / cancellation. Registration of the monthly refund, company groups... 0 UNTIL THE 0TH employment, economic activities and prizes and certain capital gains and income allocations, net gains derived from shares and stock in Unit December 0. Large companies...,5,,,,6, Fourth Quarter 0...,5,,,,6, 0 Annual Summary. Filing of pre-printed form...0,,0,, Notification of new members joining in December, Special regime for company groups... 0 Fourth Quarter 0. Online services... 6 SUBSIDIES, COMPENSATION OR AID FOR AGRICULTURAL, ANIMAL FARMING OR FORESTRY ACTIVITIES 0 Annual Tax Return. Filing on paper ( Pre-printed or generated using the AEAT print module)... 6 October 0. Large companies (*)... 55,55,555,556,55,55 October 0. Large companies...56,56,56 December 0. Large companies December ,566. December 0 (*)...50,50 Fourth Quarter 0...5,5 Fourth Quarter 0. Activities V, V, V, F, F Fourth Quarter 0. Except large companies Fourth Quarter Fourth Quarter 0. Refund applications: - Incorporation in boned warehouses Guaranteed shipments Distance sales Consumption of alcohol and alcoholic beverages Consumption of hydrocarbons... 5 representatives and authorised receivers (Large companies), shall use tax form...50 for all taxes SPECIAL COAL TAX TAX ON RETAIL SALES OF CERTAIN HYDROCARBONS Fourth Quarter December Annual Summary... 0 OPERATIONS WITH FINANCIAL ASSETS 0 Annual Tax Return. Filing of pre-printed form... UNTIL THE TH January INCOME TAX Income tax instalments Fourth Quarter 0: - Direct estimate... - Objective estimate... December 0. General system. Self-assessment... December 0. Company group, individual form... December 0. Tax returns for operations included on and IGIC (Canary Islands Tax) registry books... 0 December 0. Intra-community operations recapitulative tax return... December 0. Company group, aggregated form... 5 December 0 (or year 0). Operations related to imports... Fourth Quarter 0. General system. Self-assessment... Fourth Quarter 0. Non-periodic return-settlement... Fourth Quarter 0. Final tax return. Simplified system... Fourth Quarter (or year 0). Intra-community operations recapitulative tax return... Fourth Quarter 0. Final tax return. General and simplified systems... Fourth Quarter 0. Operations related to imports... 0 Annual Summary... 0 Request for the refund of equivalence surcharge and occasional taxpayers... Payment of compensation under the special system for agricultural, animal farming and fishery activities... INFORMATION RETURN FOR CERTAIN INCOME TAX EXEMPT PRIZES 0 Annual Tax Return... PLANS, PENSION FUNDS, ALTERNATIVE SYSTEMS, MUTUAL INSURANCE COMPANIES, ASSURED PENSION PLANS, INDIVIDUAL SYSTEMATIC SAVINGS PLANS, COMPANY INSURANCE PLANS AND DEPENDENCE INSURANCE 0 Annual Tax Return. Filing on paper (Pre-printed or generated using the AEAT print module)... 5 UNTIL THE ST employment, economic activities and prizes and certain capital gains and income allocations, net gains derived from shares and stock in Unit 0 Annual Summary. Filing on electronic support media, online filing and on a form generated using the AEAT print module (with he)... 0,,0,,,6 Request for application of a provisional deduction percentage other than the one established as definitive in the previous year...with no form INFORMATION TAX RETURN OF LOANS, CREDITS AND OTHERS FINANCIAL TRANSACTIONS ASSOCIATED WITH PROPERTY 0 Annual Tax Return... DONATIONS AND CONTRIBUTIONS RECEIVED AND DISPOSALS CARRIED OUT 0 Annual Tax Return... INFORMATION RETURN ON PURCHASES AND DISPOSALS OF SHARES AND STOCK IN UNIT TRUST INSTITUTIONS 0 Annual Tax Return... OPERATIONS WITH FINANCIAL ASSETS 0 Annual Return of transactions with Treasury Bills... 0 Annual Tax Return. Filed on electronic support media, online filing and on a form generated using the AEAT print module (with help tool or wizard)... TAX IDENTIFICATION NUMBER Fourth Quarter 0. Accounts and operations in which the holders have not supplied the tax number to the credit institutions. Filing on paper Annual Tax Return. Identification of operations with cheques from credit institutions. Filed on paper...

4 UNTIL THE 0TH February 0 February January 0. Large companies...,5,,,,6, January 0. General system. Self-assessment... January 0. Company group, individual form... January 0. Tax returns for operations included on and IGIC (Canary Islands Tax) registry books... 0 January 0. Intra-community operations recapitulative tax return... January 0. Company group, aggregated form... 5 January 0. Operations related to imports... January 0... November 0. Large companies (*)...55,55,555,556,55,55 November 0. Large companies... 56,56,56 January 0. Large companies January ,566 January 0 (*)...50,50 Fourth Quarter 0. Except large companies(*)...55,55,555,556,55,55 Fourth Quarter 0. Except large companies... 56,56,56 form for all taxes TAX IDENTIFICATION NUMBER Fourth Quarter 0. Quarterly tax return for accounts and operations in which the holders have not supplied the tax number to the credit institutions. Filed on electronic support medium or by internet Annual Tax Return. Identification of operations with cheques from credit institutions. Filed on electronic support medium or by internet... PLANS, PENSION FUNDS, ALTERNATIVE SYSTEMS, MUTUAL INSURANCE COMPANIES, ASSURED PENSION PLANS, INDIVIDUAL SYSTEMATIC SAVINGS PLANS, COMPANY INSURANCE PLANS AND DEPENDENCE INSURANCE 0 Annual Tax Return. Filed on electronic support medium or by internet... 5 SUBSIDIES, COMPENSATION OR AID FOR AGRICULTURAL, ANIMAL FARMING OR FORESTRY ACTIVITIES 0 Annual Tax Return. Filed on electronic support medium or by internet... 6 UNTIL CORPORATION TAX Organisations whose tax year coincides with the calendar year: Option/waiver of the option to calculate staged payments on the tax base for the periods of three, nine and eleven months of each calendar year If the taxation period does not coincide with the calendar the option/ waiver of the option shall be exercised in the first two months of each financial year or between the start of the financial year and the deadline for making the first staged payment, if this period is less than two months. ANNUAL TAX RETURN OF ELECTRICAL ENERGY CONSUMPTION 0 Annual Tax Return... 5

5 UNTIL THE 0TH March 0 March February 0. Large companies...,5,,,,6, February 0. General system. Self-assessment... February 0. Company group, individual form... February 0. Tax returns for operations included on and IGIC (Canary Islands Tax) registry books... 0 February 0. Intra-community operations recapitulative tax return... February 0. Company group, aggregated form... 5 February 0. Operations related to imports... February 0... December 0. Large companies (*)...55,55,555,556,55,55 December 0. Large companies... 56,56,56 February 0. Large companies February ,566 February 0 (*)...50,50 form for all taxes

6 UNTIL THE ND April 0 April ANNUAL INFORMATION RETURN OF OPERATIONS PERFORMED BY BUSINESS PEOPLE OR PROFESSIONALS BELONGING TO THE COLLECTION MANAGEMENT SYSTEM FOR PAYMENT BY CREDIT OR DEBIT CARDS ANNUAL INFORMATION RETURN OF DEPOSITS, WITHDRAWALS FROM FUNDS AND COLLECTIONS FROM ANY DOCUMENT 0... INFORMATION RETURN ON ORGANISATIONS UNDER THE INCOME ALLOCATION SYSTEM 0... ANNUAL INFORMATION RETURN ON SECURITIES, INSURANCE AND INCOME 0... ANNUAL TAX RETURN ON CERTAIN INCOME OBTAINED BY INDIVIDUALS RESIDENT IN OTHER EUROPEAN UNION MEMBER STATES OR IN OTHER COUNTRIES AND TERRITORIES WITH WHICH DATA EXCHANGE HAS BEEN AGREED 0... ANNUAL TAX RETURN FOR OPERATIONS WITH THIRD PARTIES 0... ELECTRICITY TAX HYDROCARBON TAX 0. Annual list of kilometres covered FROM 0 APRIL TO JULY 0 PREPOPULATED INCOME TAX RETURN Request for prepopulated tax return Confirmation of prepopulated tax returns with refund amount, relinquishing the refund, negative amounts and amounts payable other than by direct debit. FROM 0 APRIL TO JUNE 0 PREPOPULATED INCOME TAX RETURN Confirmation of prepopulated tax returns with amounts payable by direct debit. UNTIL THE 0TH employment, economic activities and prizes and certain capital gains and income allocations, net gains derived from shares and stock in Unit Trust Institutions, property leasing income, liquid capital, authorised March 0. Large companies...,5,,,,6, First quarter 0...,5,,,,6, Income tax instalments First quarter 0. - Direct evaluation... - Objective evaluation... Staged payments for corporate and non-residents' permanent establishments tax Current financial year: - General system Consolidated tax system (tax groups)... March 0. General system. Self-assessment... March 0. Company group, individual form... March 0. Tax returns for operations included on and IGIC (Canary Islands Tax) registry books... 0 March 0. Intra-community operations recapitulative tax return... March 0. Company group, aggregated form... 5 March 0. Operations related to imports... First quarter 0. General system. Self-assessment... First quarter 0. Non-periodic return-settlement... First quarter 0. Simplified system... First quarter 0. Intra-community operations recapitulative tax return... First quarter 0. Online services... 6 First quarter 0. General and simplified systems... 0 First quarter 0. Operations related to imports. Request for the refund of equivalence surcharge and occasional taxpayers... Payment of compensation under the special system for agricultural, animal farming and fishery activities... March 0... January 0. Large companies (*)...55,55,555,556,55,55 January 0. Large companies... 56,56,56 March 0. Large companies March ,566 March 0 (*)...50,50 First quarter 0...5,5 First quarter 0. Activities V, V, V, F, F First quarter 0. Except large companies First quarter First quarter 0. Refund applications: - Incorporation in bonded warehouses Guaranteed shipments Distance sales Consumption of alcohol and alcoholic beverages Consumption of hydrocarbons... 5 (*) Registered recipient, registered occasional recipient, fiscal representatives and authorised recipients (Large Companies), will, for all taxes, use form TAX ON RETAIL SALES OF CERTAIN HYDROCARBONS First quarter UNTIL THE TH TAX IDENTIFICATION NUMBER First quarter 0. Accounts and operations in which the holders have not supplied their tax number to the credit institutions... 5

7 May 0 May FROM MAY TO JULY INCOME TAX 0 Annual Tax Return. UNTIL THE ST April 0. Large companies...,5,,,,6, April 0. General system. Self-assessment... April 0. Company group, individual form... April 0. Tax returns for operations included on and IGIC (Canary Islands Tax) registry books... 0 April 0. Intra-community operations recapitulative tax return... April 0. Company group, aggregated form... 5 April 0. Operations related to imports... April 0... February 0. Large companies (*)...55,55,555,556,55,55 February 0. Large companies... 56,56,56 April 0. Large companies April ,566 April 0 (*)...50,50 First quarter 0. Except large companies(*)...55,55,555,556,55,55 First quarter 0. Except large companies... 56,56,56 form for all taxes

8 June 0 June UNTIL THE 0TH UNTIL THE TH INCOME AND WEALTH Confirmation of prepopulated tax returns with amounts payable by direct debit. 0 Annual tax Return with amounts payable by direct debit... D-00, D- May 0. Large companies...,5,,,,6, May 0. General system. Self-assessment... May 0. Company group, individual form... May 0. Tax returns for operations included on and IGIC (Canary Islands Tax) registry books... 0 May 0. Intra-community operations recapitulative tax return... May 0. Company group, aggregate form... 5 May 0. Operations related to imports... May 0... March 0. Large companies (*)...55,55,555,556,55,55 March 0. Large companies... 56,56,56 May 0. Large companies May ,566 May 0 (*)...50,50 form... 50

9 UNTIL THE ND July 0 July INCOME AND WEALTH Request for prepopulated tax return Confirmation of prepopulated tax returns with refund amount, relinquishing the refund, negative amounts and amounts payable other than by direct debit. 0 Annual Tax Return... D-00, D- Special tax system for the Non-resident Income Tax for posted workers UNTIL THE 0TH June 0. Large companies...,5,,,,6, Second quarter 0...,5,,,,6, Income tax instalments Second quarter 0. - Direct Estimate Method... - Objective Estimate Method... CORPORATION TAX 0 Annual tax return with amount payable by direct debit. Organisations whose tax period coincides with the calendar year...00,0 June 0. General system. Self-assessment... June 0. Company group, individual form... June 0. Tax returns for operations included on and IGIC (Canary Islands Tax) registry books... 0 June 0. Intra-community operations recapitulative tax return... June 0. Company group, aggregated form... 5 June 0. Operations related to imports... Second quarter 0. General system. Self-assessment... Second quarter 0. Non-periodic return-settlement... Second quarter 0. Simplified system... Second quarter 0. Intra-community operations recapitulative tax return.. Second quarter 0. Online services... 6 Second quarter 0. General and simplified systems... 0 Second quarter 0. Operations related to imports... Refund request for the equivalence surcharge and occasional taxpayers... Payment of compensation under the special system for agricultural, animal farming and fishery activities... June 0... April 0. Large companies (*)...55,55,555,556,55,55 April 0. Large companies... 56,56,56 June 0. Large companies June ,566 June 0 (*)...50,50 Second quarter 0...5,5 Second quarter 0. Activities V, V, V, F, F Second quarter 0. Except large companies Second quarter Second quarter 0. Refund applications: - Incorporation in bonded warehouses Guaranteed shipments Distance sales Consumption of alcohol and alcoholic beverages Consumption of hydrocarbons... 5 form for all taxes TAX ON RETAIL SALES OF CERTAIN HYDROCARBONS Second quarter UNTIL THE 5TH CORPORATION TAX NON-RESIDENTS INCOME TAX (PERMANENT ESTABLISHMENTS AND ORGANISATIONS UNDER THE INCOME ALLOCATION SYSTEM INCORPORATED ABROAD WITH PRESENCE IN SPANISH TERRITORY) 0 Annual Tax Return...00,0 Organisations whose tax period coincides with the calendar year Other organisations: within 5 calendar days once 6 months have elapsed from the conclusion of the tax period. UNTIL THE ST TAX IDENTIFICATION NUMBER Second quarter 0. Accounts and operations in which the holders have not supplied the tax number to the credit institutions... 5

10 August 0 August UNTIL THE 0TH May 0. Large companies (*)...55,55,555,556,55,55 May 0. Large companies... 56,56,56 July 0. Large companies July ,566 July 0 (*)...50,50 Second quarter 0. Except large companies(*)...55,55,555,556,55,55 Second quarter 0. Except large companies... 56,56,56 form for all taxes THROUGHOUT THE ENTIRE MONTH The tax returns corresponding to Personal and Corporate Income Tax, and insurance premium tax, with submission deadline 0 September, may be submitted during the whole month of August.

11 UNTIL THE 0TH September 0 September July and August 0. Large companies...,5,,,,6, July and August 0. General system. Self-assessment... July and August 0. Company group, individual form... July and August 0. Tax returns for operations included on and IGIC (Canary Islands Tax) registry books... 0 July and August 0. Intra-community operations recapitulative tax return... July and August 0. Company group, aggregated form... 5 July and August 0. Operations related to imports... July and August 0... June 0. Large companies (*)...55,55,555,556,55,55 June 0. Large companies... 56,56,56 August 0 Large companies August ,566 August 0 (*)...50,50 form for all taxes

12 UNTIL THE ND October 0 October September 0. Large companies...,5,,,,6, Third quarter 0...,5,,,,6, Income tax instalments Third Quarter 0: - Direct Estimate Method... - Objective Estimate Method... Staged payments for corporate and non-residents' permanent establishments tax Current financial year: - General system Consolidated tax system (tax groups)... September 0. General system. Self-assessment... September 0. Company group, individual form... September 0. Tax returns for operations included on and IGIC (Canary Islands Tax) registry books... 0 September 0. Intra-community operations recapitulative tax return... September 0. Company group, aggregated form... 5 September 0. Operations related to imports... Third Quarter 0: General system. Self-assessment... Third Quarter 0: Non-periodic return-settlement... Third Quarter 0: Simplified system... Third Quarter 0: Intra-community operations recapitulative tax return... Third Quarter 0: Online services... 6 Third Quarter 0: General and simplified systems... 0 Third Quarter 0: Operations related to imports... Refund request for equivalence surcharge and occasional taxpayers... Payment of compensation under the special system for agricultural, animal farming and fishery activities... September 0... July 0. Large companies (*)...55,55,555,556,55,55 July 0. Large companies... 56,56,56 September 0. Large companies September ,566 September 0 (*)...50,50 Third quarter 0...5,5 Third Quarter 0: Activities V, V, V, F, F Third Quarter 0: Except large companies Third quarter Third Quarter 0: Refund applications: - Incorporation in bonded warehouses Guaranteed shipments Distance sales Consumption of alcohol and alcoholic beverages Consumption of hydrocarbons... 5 form for all taxes TAX ON RETAIL SALES OF CERTAIN HYDROCARBONS Third quarter UNTIL THE ST TAX IDENTIFICATION NUMBER Third Quarter 0: Accounts and operations in which the holders have not supplied the tax number to the credit institutions... 5 TAX CURRENT ACCOUNT Request for inclusion for 0...CCT (Current Account for Tax) The waiver regarding the tax current account system should be formulated on the Inclusion request / waiver notification for the tax current account system form.

13 November 0 November UNTIL THE 5TH UNTIL THE TH INCOME TAX Payment of the second instalment in the 0 annual tax return. If payment was paid in instalments with or other than by direct debit in a collaborating organisation... 0 UNTIL THE 0TH October 0. Large companies...,5,,,,6, October 0. General system. Self-assessment... October 0. Company group, individual form... October 0. Tax returns for operations included on and IGIC (Canary Islands Tax) registry books... 0 October 0. Intra-community operations recapitulative tax return... October 0. Company group, aggregated form... 5 October 0. Operations related to imports... October 0... August 0. Large companies (*)...55,55,555,556,55,55 August 0. Large companies... 56,56,56 October 0. Large companies October ,566 October 0 (*)...50,50 Third Quarter 0: Except large companies(*)...55,55,555,556,55,55 Third Quarter 0: Except large companies... 56,56,56 form for all taxes Request for registration / cancellation. Registration of monthly refund Request for application of the common deduction system for differentiated sectors for 0...no form

14 December 0 December UNTIL THE 0TH UNTIL THE ST November 0. Large companies...,5,,,,6, Staged payments for corporate and non-residents' permanent establishments tax Current financial year: - General system Consolidated tax system (tax groups)... November 0. General system. Self-assessment... November 0. Company group, individual form... November 0. Tax returns for operations included on and IGIC (Canary Islands Tax) registry books... 0 November 0. Intra-community operations recapitulative tax return... November 0. Company group, aggregated form... 5 November 0. Operations related to imports... November 0... September 0. Large companies (*)...55,55,555,556,55,55 September 0. Large companies... 56,56,56 November 0. Large companies November ,566 November 0 (*)...50,50 form for all taxes INCOME TAX Waiver or revocation Simplified Direct Estimate Method and Objective Estimate Method for 0 and subsequent years...06/0 Waiver or revocation of the simplified and agricultural, animal farming and fishery systems for 0 and subsequent years...06/0 Option for or revocation of the application of the special proportional distribution for /0 Option for or revocation of the determination of the tax base using the overall profit margin in the special system for used goods, objets d'art, antiques and collectibles for 0 and subsequent years Option for or revocation of the overall determination of the tax base under the special system for travel agencies for 0 and subsequent years Option for taxation in destination for distance sales to other countries of the European Union for 0 and Waiver of application of the common deduction system for differentiated sectors for 0...no form Notification of registration in the special system for company groups... 0 Option for or waiver of the advanced modality under the special company group system... 0 Annual notification related to the special company group system... 0 Request for registration / cancellation. Registration of the monthly refund, company groups... 0

15 the following must also be taken into account FORM 0/0C. CERTIFICATES To request certificates from the Tax Agency (0C for contractors and subcontractors): No specific deadline. FORM 0. TAX REGISTER DECLARATION FOR REGISTRATION IN THE TAXPAYERS' TAX REGISTER, CHANGE OF ADDRESS AND/OR CHANGE OF PERSONAL DETAILS For individuals who do not undertake economic activities, request registration in the census of parties liable for tax payment or the assignment of a Tax ID number (NIF) when they do not hold a National ID Document (DNI) or Foreign National ID Number (NIE) and they are involved in operations with tax liabilities. Notification of change of address by parties liable for tax payment that do not undertake business or professional activities (those that do undertake said activities will file form 06/0): For all taxpayers, months from the date of the change. To notify (natural persons) alterations in their identification details, marital status, request identification labels, etc. 06/0. TAX REGISTER DECLARATION Declaration of registration: Prior to starting the corresponding activity, carrying out transactions or before the creation of the obligation to make withholdings or payments on account. Declaration of modification: month as from the day following the modification. Declaration of cancellation: month from the cessation or effective cancellation of the entries in the Companies Register. 6 months as from the death of the party liable for payment of the tax (to be filed by the heirs). Request tax number: The month following that of the incorporation or establishment in Spanish territory of the incorporated or non-incorporated organisation, and always prior to the start of the business or professional activity. Registration in the monthly refund registry: For all taxpayers, in the month of November prior to the year they should come into effect. Options for or waivers of special systems: For all taxpayers, in the month of December prior to the year they should come into effect. Option for liability for for 0 and subsequent years for taxpayers under the agricultural regime, for exempt taxpayers without the right to deductions and incorporated organisations without business or professional activity if their intracommunity purchases of goods have not exceeded 0,000: at any time and month from when said limit is reached, respectively. Notification of liability for in distance sales: month from when they exceed 5,000. FORM 0 List of transactions carried out by organisations registered in public registers: those corresponding to the previous month are declared monthly. FORM 0. DATA NOTIFICATION. COMPANY GROUP Notification of the commencement of activities and option for the application of a special proportional rule: Within the deadline for filing the self-assessment for the period in which the usual delivery of goods and rendering of services commences. Notification of modifications or the incorporation of newly created organisations: By the deadline for filing the self-assessment for the period in which the modification or incorporation occurs. Inclusion in the Monthly Refund Register and options or waivers: For all taxpayers, in the month of December prior to the year they should come into effect. PERSONAL INCOME TAX Form 0. Application for advance payment of the maternity allowance and notification of any changes that may affect this advance payment: From the time the advanced payment option is chosen or when a change occurs that might affect the advance payment. Form 5. Notification of the personal and family situation of the recipient of the income, or of its variation, to the payer: Before the start of each calendar year or at the start of the relationship that generates the assets. Form 6. Pensioners with two or more payers. Request for calculation of withholding amounts. January and February every year. Form. Voluntary notification of employed workers who are not taxpayers for income tax and are going to acquire said status, due to their posting in Spanish territory, for the purpose of making withholdings: From the days prior to the entry in Spanish territory and up to the days following the commencement of work or up to June of the following year, when the commencement of work is after July. Form. Notification of the option for, waiver of or exclusion from the special tax system for Non-residents Income Tax by natural persons who acquire a tax address in Spain as a result of being posted in Spanish territory. Option: 6 months from the start of the activity. Waiver: In November and December in the calendar year prior to that in which it is to take effect Exclusion: month from when the conditions that established the application of the system cease to be fulfilled. Form 56. Annual information return regarding the social security payments of affiliates and members of mutual companies for the purpose of the deduction for maternity, in general: to January of the year following that which corresponds to the return. Exceptions up to April. Form 5. Monthly information return on Social Security and Mutual Society contributions: 0 calendar days after the month to which the information refers. Form 6. Information return regarding births and deaths: following calendar month. NON-RESIDENTS INCOME TAX WITHOUT PERMANENT ESTABLISHMENT Form 0. Non-residents who are not permanently established. Self-assessment. For all taxpayers: payment, to 0 April, July, October and January; no payment or refund, to 0 January of the year following the taxable event; refund, from February of the year following the taxable event and in the period of years from the end of the return period and deposit of the withholding. Income from property conveyances; months, month having elapsed from the conveyance. Attributed income from urban buildings; one calendar year from the date of the taxable event. Form. Withholding in property purchases from non-residents without permanent establishment: month as from the transfer of the property. Form. Excise duties on real estate of non-resident organisations: January Form 6. Return-payment document for withholdings and payments on account for non-resident income obtained without permanent establishment: to 0 January, April, July and October. For large companies, monthly. Form. Voluntary notification of employed workers who are not taxpayers for Non-residents Income Tax and are going to acquire said status, due to being posted abroad. The filing deadline depends on the duration of the posting. Form. Information return of non-resident accounts: to January. Forms and 5. Stocks and shares and investment positions in Unit Investment Institutions marketed by entities residing abroad: First quarter of the year. Form 6. Annual tax return on withholdings and payments on account. Nonresidents without permanent establishment. pre-printed form, to 0 January, rest of the filing methods, to January. Form. Annual tax return on certain income obtained by individuals resident in other European Union member states or on other countries and territories with which data exchange has been agreed: March.

16 VALUE ADDED TAX Form 0. Request for the application of the % rate to vehicles for people with disabilities: Before purchasing the vehicle. Form. Refund request by occasional taxpayers for deliveries of new means of transport: calendar days from delivery. Refund request by taxpayers in the Simplified System and who undertake carriage of passengers or goods by road, for the acquisition of certain means of transport: 0 calendar days of the month following the acquisition. Request for refund from public bodies or private establishments of a social nature for purchasing goods that are delivered to recognised organisations which export said goods (humanitarian, charitable or educational activities): months from delivery date. Form. Intra-community acquisitions of new means of transport (not business people and professionals): prior to definitive registration. Administrative or court enforcement proceedings: month from payment of the award amount. Form 60. Request for the refund of paid in other member states by business persons and professionals established in the territory covered by the tax and on the Spanish mainland and Balearic Islands by business persons and professionals established in the Community, Canary Islands, Ceuta or Melilla: From the day following the conclusion of each quarter and until September of the following calendar year. Form 6. Application for the refund of paid in Spanish mainland territory and the Balearic Isles by business people and professionals not established in the territory in which the tax is applied or in the Community, the Canary Islands, Ceuta or Melilla: From the day following the conclusion of each quarter and until September of the following calendar year. Form 6 and 6. Request for reimbursement and prior recognition of exemption within the framework of diplomatic and consular relations and those of recognised international organisations: 6 months after the end of each calendar quarter and before the operation is carried out, respectively. EXCISE DUTIES ON CERTAIN MEANS OF TRANSPORT Form 05 and 06. Application for the non-application, exemption and reduction of the taxable base and declaration of exemptions and non-applications with no prior acknowledgement, respectively: prior to definitive registration. Form 56. Application for refund due to resale and shipments of means of transport outside the territory. to 0 January, April, July and October. Form 56. Self-assessment. Liable and non-exempt transactions shall be declared: after requesting the definitive registration of the means of transport and before this is completed. If the taxable event is not the definitive registration: 5 calendar days from when the tax is levied. Form 5. Monthly list of delivery notes for products with tax accrued at reduced rate, issued in en route sales procedures: 5 working days following the end of the month to which the information corresponds. Form 5. Hydrocarbon Tax, Annual list of recipients of tariff products: First quarter of the year. Forms 50 of the supporting documents and delivery receipts issued to document aircraft provisioning and 5 to sailing vessels, made by the en route sales procedure and the delivery notes issued with the en route sales procedure, NE: Month following their issue. Forms 5 receipts and delivery notes issued during a quarter to document the provisioning to aircraft and 5 to vessels, not carried out by en route sales procedures; 56 for supply of diesel reserved for vessels with hydrocarbon tax refund and 5 list of payments made to diesel retailers with allowance for issuing organisations of specific payment means, carried out during a quarter: Days to 0 of the month following that of the end of the quarter. Form 5 and 55. List of payments made using diesel cheques with allowance and diesel cards with allowance and the list of fuel supplies made within the international relations with tax refund on hydrocarbons made during a quarter: Days to 0 of the month following that of the end of the quarter. Form 55. Weekly list of accompanying documents issued in internal circulation: The week following the week the data refers to. If the accompanying documents are issued by computer or using internet services, the weekly requirement may be replaced by monthly filing within the month following their issue. Forms 55, 55, 555, 55, 55, 50 and 50 shall be used exclusively for tax returns relating to factories and bonded warehouses and form 556 shall be used exclusively for tax returns relating to intermediate product factories: Days to 0 of the month following that of the end of the month in which the taxable events occur for the tax on hydrocarbons and tobacco; Days to 0 of the second month following that which ends the quarter in which the accruals occurred or, as appropriate, days to 0 of the third month following that which ends the quarter in which the accruals for the tax on alcohol and alcoholic beverages occurred. Form 55 and the form with the list of beneficiaries of the harvesters system, for the settlement and payment of the Tax on Alcohol and Alcoholic Beverages under the craft distillation and harvesting system. Settlement of the tariff tax: at the time of requesting authorisation to distil. Settlement of the tariff tax: Calendar quarter of monthly for taxpayers who settle monthly. Deadline to make the payment of the tariff tax: the first 0 calendar days of the third or second month following that in which the respective month or quarter finalises. DDC (Payments breakdown return), DCC (Centralised payments breakdown return) and DDE (Breakdown by establishments return): Centralised payments breakdown return: within the same deadlines as the corresponding single returnsettlement. INTRASTAT (INTRA-COMMUNITY TRADE STATISTICS) Forms N-I, N-E, O-I, O-E. Those obliged to supply statistical information on intracommunity trade: the first calendar days of the month following that in which the transactions are carried out. ECONOMIC ACTIVITIES TAX Form 0 Declaration of registration month from the start of the activity. Taxpayers that have been applying any of the exemptions established for the tax and who cease to fulfil the requirements for their application: During the month of December prior to the year in which the taxpayer becomes liable. Declaration of change: month as from the variation. Declaration of cancellation: month from the cessation. Taxpayers who apply any of the exemptions corresponding to the tax: During the month of December prior to the year in which the taxpayer is exempted from liability to pay this tax. Form. Notification of net revenues: Between January and February in the financial year in which said notification is to take effect. REMEMBER If the deadline coincides with a local or regional public holiday, the filing period ends on the first working day after the date indicated in this calendar. This brochure has been drawn up in the month of December 0, when there were regulations bills still in process. To consult regulations published and for further tax information: