Templates and records · UNE 19602

UNE 19602 tax obligations register template

The inventory of everything the company must declare, pay or report to the tax authority, with its calendar and who answers for each filing.

In one sentence

The tax obligations register lists every tax or information return that affects the organisation, with its form, frequency, deadline and owner, and it is the starting point of the tax context that UNE 19602 asks you to understand before assessing risks; without it, the risk map does not know what could go unmet.

Content reviewed on 17 October 2026

Type of information: Mandatory document Part of the tax context UNE 19602 asks you to identify and keep current
Who fills it in: Finance and the tax adviser The tax compliance body checks that it is complete
When: At the start of each financial year And after regulatory changes or new transactions
How long it is kept: At least 6 years UNE 19602 sets no period. Accounting records are kept for six years (art. 30 of the Spanish Commercial Code), the tax authority can audit for four years (art. 66 of the General Tax Act) and unused tax losses for up to ten (art. 66 bis).

What the standard requires

What UNE 19602 demands and what it leaves to your judgement

UNE 19602 starts by understanding the tax context: which obligations the organisation has because of its activity, its size, its transactions and the territories where it operates. The register lists them and keeps them up to date.

Unlike the ISO 37301 obligations register, this one works at operational level: each self-assessment return or information return, with its deadline. Reviewing it periodically is a control in its own right.

It should also cover obligations arising from one-off transactions —a restructuring, a payment to a non-resident— and not just the recurring calendar.

Read it in context: Context and the tax compliance officer, in the UNE 19602 Academy

Structure

Fields the template should include

Tax or information return
Form or means of compliance
Frequency and deadline
Area and person responsible for preparing it
Who reviews it before filing
Legal basis
Evidence of filing and payment
Linked risk in the map

Example

Example: extract from a distributor’s tax calendar

Company, people and figures are fictitious: the example only shows what a properly completed record looks like.

Field	Content
VAT self-assessment	Form 303 · quarterly · by the 20th of the following month (the fourth-quarter return by 30 January) · prepared by accounts, reviewed by the adviser
Employment income withholdings	Form 111 · quarterly · prepared by payroll
Corporate income tax	Form 200 · annual · within the 25 calendar days following the six months after year end · tax adviser
Transactions with third parties	Form 347 · annual · February · accounts
One-off transaction 2026	Royalty payments to a non-resident company (fictitious): withholding and a specific return · tax adviser
Link	Each obligation is linked to its risk in the tax map

At the audit

Mistakes auditors commonly flag

Only the usual calendar obligations appear; those from one-off transactions are missing.
There is no record of who reviews each return before it is filed.
Filing is outsourced and the company keeps no evidence of what was filed.
The register is not updated when legislation changes or the company crosses a threshold.

In Kimobox

How this record is kept in Kimobox

1Tax obligations are recorded as a living document.
2Each deadline goes into the calendar with an advance reminder to its owner.
3Each obligation is linked to the tax risk and the process that gives rise to it.

Frequently asked questions

What people ask us before getting started

Is the tax adviser’s calendar enough?

It is a good starting point, but the register should belong to the company and add what the calendar leaves out: who prepares, who reviews, with what evidence and which risk it covers.

Should obligations in other countries be included?

If the organisation operates there and they fall within the scope of the system, yes. They tend to be the highest-risk ones precisely because nobody has them in the local calendar.

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Sources

Where each figure comes from

References to the official text in force. If a standard is revised, this page is updated and the review date says so.

UNE 19602:2019 — Sistemas de gestión de compliance tributario. Requisitos con orientación para su uso (Tax compliance management systems. Requirements with guidance for use) UNE, Spanish Association for Standardisation · February 2019
Ley 58/2003, General Tributaria (Spanish General Tax Act), arts. 66, 66 bis and 179.2.d BOE-A-2003-23186 · Consolidated text