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Which advance return period applies, and by when it is due
The module’s worked examples, then cases to attempt before revealing their solution · 1 section · 182 words · 2 min
Practical case
Which period applies in 2026?
A consultant took up her activity on 1 August 2025. Her annual return for 2025 shows tax of 4,200 euros, earned over five months. For 2026 no exemption has been applied for and no surplus is expected. Which advance return period applies to her in 2026, and how many advance returns are due?
Hint: 2026 still falls within the periods for which sentence 6 applies in derogation from sentence 4. Start by working out which of the two situations in sentence 6 covers her.
Show the solution
She traded during only part of the preceding calendar year, so the first situation in sentence 6 applies: the actual tax must be converted into an annual tax. 4,200 euros over five months gives 4,200 divided by 5, times 12, that is 10,080 euros. That figure is more than 9,000 euros, so under sentence 2 the calendar month is the advance return period. Without the conversion one would have compared 4,200 euros with 9,000 and landed on the quarter — the conversion reverses the outcome.
Answer: the calendar month, so twelve advance returns in 2026
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