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V2865-18 5 November 2018 · SG de Tributos Criterion in force
IVA · declaración-liquidación

VAT filing deadline extended to the first working day if the final day is a public holiday

A query was raised regarding the deadline for submitting the February 2018 VAT Form 303 if the final day of the period falls on a public holiday in the taxpayer's Autonomous Community. The Directorate-General for Taxes (DGT) ruled that the deadline is extended to the following working day.

The question raised

What would be the deadline if the last day is a public holiday in their Autonomous Community.

The DGT's ruling

Pursuant to Article 30 of Law 39/2015, when the last day of a period is a non-working day, it shall be extended to the following first working day. If a day is a working day in the municipality or Autonomous Community of the interested party but a non-working day at the seat of the administrative body, or vice versa, it shall be considered a non-working day in all cases. Therefore, if the deadline for the submission of VAT ends on a local public holiday, the deadline shall be the following working day.

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