Ejercicio fiscal (fiscal year)

The ejercicio fiscal is the period over which a company measures its results and its taxes; it can never exceed 12 months and, by default, it matches the calendar year. An SL may set a split fiscal year in its bylaws, for example July to June, and that shifts every corporate tax deadline accordingly.

The corporate tax return is filed within the 25 calendar days following the six months after the close of the fiscal year: with a calendar year, from 1 to 25 July. What that tax covers and how it works is explained in the glossary entry Impuesto de Sociedades.

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Declaración complementaria (supplementary tax return)

Representante fiscal (tax representative in Spain)

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