SPANISH COMPANY TAX AND MERCANTILE CALENDAR

DATE	SUBJECT	DETAILS
JANUARY
20 January	Tax form type 110	4th quarter 2007 withholdings on professional activities income.
30 January	Tax form type 300	4th quarter 2007 VAT tax return.
	Tax form type 390	Annual summary of VAT tax returns during 2007.
31 January	Tax form type 190	Annual summary of withholdings on professional activities income during 2007.
MARCH
01 March	Rubbish collection	Until the end of March.
30 March	Book keeping	Provide us all invoices, bank statements and all kind of documents corresponding to the 1st quarter 2008 necessary to keep the accounts.
31 March	Tax form type 347	Annual summary of transactions with third persons for a global amount of more than 3.005,06 euros.
	Approval and signing of annual accounts.	The company's annual accounts for Nombre de la Empresa shall be approved by the board of directors and signed on behalf of the board by the director.
APRIL
20 April	Tax form type 110	1st quarter 2008 withholdings on professional activities income.
	Tax form type 202	1st payment on account of Corporation Tax 2008.
	Tax form type 300	1st quarter 2008 VAT tax return.
JUNE
30 June	Book keeping	Provide us all invoices, bank statements and all kind of documents corresponding to the 2nd quarter 2008 necessary to keep the accounts.
	Accounts	Last day to celebrate the General Meeting of Shareholders.
JULY
20 July	Tax form type 110	2nd quarter 2008 withholdings on professional activities income.
	Tax form type 300	2nd quarter 2008 VAT tax return.
25 July	Tax form type 201	Corporation Tax 2007.
30 July	Accounts	Laying and delivering of the annual accounts.
SEPTEMBER
01 September	IBI	The town Hall local Rates until end of september.
30 September	Book keeping	Provide us all invoices, bank statements and all kind of documents corresponding to the 3rd quarter 2008 necessary to keep the accounts.
OCTOBER
20 October	Tax form type 110	3rd quarter 2008 withholdings on professional activities income.
	Tax form type 202	2nd payment on account of Corporation Tax 2008.
	Tax form type 300	3rd quarter 2008 VAT Tax return.
DECEMBER
20 December	Tax form type 202	3rd payment on account of Corporation Tax 2008.
30 December	Book keeping	Provide us with all invoices, bank statements and all kind of documents corresponding to the 4th quarter 2008 necessary to keep the accounts. Please provide us also with all information corresponding to the whole year 2008 not provided before.