As usual, during this month, "payment of the Single Circulation Tax (IUC) for vehicles whose registration anniversary date occurs in December" must be made.

In turn, on December 5th the "deadline for communicating the elements of the invoices issued in the previous month, or their non-existence, by individuals or legal entities carrying out operations subject to VAT" ends.

December 10th is the "end of the deadline for submitting the Monthly Declaration of Remuneration for dependent work subject to the IRS, relating to November".

Six days later, on December 16, the deadline "for the 3rd payment on behalf of the IRC" ends.

December 20th is the "end of the deadline for the 3rd payment on behalf of the IRS for category B income holders", but also, with regard to the VAT Regular monthly regime, the "deadline for submitting declarations relating to operations carried out in October".

Also on this day, as far as the IRS/IRC is concerned, it is the "end of the deadline for delivery of amounts withheld at source in November". Furthermore, regarding the IOF, the deadline for "submitting the declaration (DMIS) and the tax that was paid in November" also ends.

On December 26th, pay attention to the IVA Normal monthly regime. It is the "end of the deadline for paying the tax determined in the declaration for October".