Documentation required for the declaration

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First quarter : until April 20
Second quarter : until July 20
Third quarter : until October 20
Fourth quarter : until January 20 of the following year
As for annual declarations, such as Form 009 in Ceuta, these must be submitted in the last quarter of the fiscal year.


To declare IPSI, some essential documents are needed:

Invoices issued and received during the settlement period;
Income and expense record book;
Information on import operations, if applicable;
Certificates of withholdings and payments on account, if applicable.
Tax models related to IPSI
Filing IPSI returns in Ceuta and Melilla involves the use of different tax models, depending on local regulations.

In Melilla
Form 420 : This is the form used for the quarterly settlement of the IPSI. It must be submitted without fail, providing information on the economic operations carried out during the quarter.

In Ceuta
In the case of Ceuta, there are several forms with different purposes. Let's take a look at them and understand when to present each one:

Form 001 : This is the main form for the general settlement of IPSI in list of romania phone number Ceuta, which must be submitted periodically.
Form 009 : Annual summary form for those who declare IPSI under the Objective Estimation regime . Must be submitted in the last quarter of the year.
Model 011 : This model is related to the transfer of real estate and the payment of the IPSI corresponding to said operation.
Form 021 : is the form used to declare the IPSI in cases of contracts with the Autonomous City of Ceuta.
You can access the necessary forms and make declarations through the Virtual Office of the Autonomous City of Ceuta , which is the online portal for tax-related matters in Ceuta.

Navigate to the Treasury section to find information and forms related to the IPSI. To submit the forms, you will normally need a digital certificate or authentication from the Cl@ve system.

Consequences of non-compliance with IPSI
Failure to declare or pay IPSI has several repercussions:

Financial penalties: fines are imposed for failing to file returns on time or for failing to make the corresponding payment.
Late payment surcharges and interest: In addition to penalties, late payment surcharges and interest on late payment are applied, thus increasing the total debt.
Inspection procedures : Tax authorities may initiate inspection and audit procedures, which may lead to a thorough review of accounts and operations.