Instructions for Form 200: Corporate Tax
Posted: Sun Dec 22, 2024 7:01 am
Form 200 is the declaration or settlement of Corporate Tax (IS) ; the form applied to the profits obtained by companies.
Its complementary models are 202 , which is the general regime fractional payment; and 220, which is the IS declaration for companies.
2. Who should submit it to the Treasury?
Entities with their own legal personality and domicile in Spanish territory will be required to submit this form to the AEAT . This is the case of:
Commercial Companies: SA, SL, Collective, Labo
State, Autonomous, Provincial and Local Societies.
Economic Interest Groups.
Real Estate Investment Funds (RIF).
Temporary malaysia whatsapp number business associations.
Venture Capital (VC) Funds.
Pension Funds.
Mortgage securitization funds.
Asset securitization funds.
Bank asset funds.
Is anyone exempt?
There are exceptions to this tax according to the Corporate Tax Law :
The State, the autonomous communities, local entities, the Bank of Spain. Deposit guarantee fund for credit institutions, the Spanish Institute…
Partially exempt will be non-profit entities, unions, federations, professional associations, official chambers, workers' unions... that:
Their total income does not exceed €100,000 per year.
Your income from non-exempt income subject to withholding does not exceed €2,000 per year.
All non-exempt income obtained is subject to withholding.
Political parties.
3. What are the deadlines for submitting it?
There is no specific deadline for filing this tax return ; it will depend on when your company's financial year ends. Therefore, each taxpayer will do so on different dates.
To know when you will have to submit Form 200, you must calculate 6 months after the end of the tax period . If, in your case, the financial year corresponds to the calendar year, you must submit Form 200 before July 25 of the following year.
Remember that you must fill out the form even if you have not had any activity during the previous year.
Its complementary models are 202 , which is the general regime fractional payment; and 220, which is the IS declaration for companies.
2. Who should submit it to the Treasury?
Entities with their own legal personality and domicile in Spanish territory will be required to submit this form to the AEAT . This is the case of:
Commercial Companies: SA, SL, Collective, Labo
State, Autonomous, Provincial and Local Societies.
Economic Interest Groups.
Real Estate Investment Funds (RIF).
Temporary malaysia whatsapp number business associations.
Venture Capital (VC) Funds.
Pension Funds.
Mortgage securitization funds.
Asset securitization funds.
Bank asset funds.
Is anyone exempt?
There are exceptions to this tax according to the Corporate Tax Law :
The State, the autonomous communities, local entities, the Bank of Spain. Deposit guarantee fund for credit institutions, the Spanish Institute…
Partially exempt will be non-profit entities, unions, federations, professional associations, official chambers, workers' unions... that:
Their total income does not exceed €100,000 per year.
Your income from non-exempt income subject to withholding does not exceed €2,000 per year.
All non-exempt income obtained is subject to withholding.
Political parties.
3. What are the deadlines for submitting it?
There is no specific deadline for filing this tax return ; it will depend on when your company's financial year ends. Therefore, each taxpayer will do so on different dates.
To know when you will have to submit Form 200, you must calculate 6 months after the end of the tax period . If, in your case, the financial year corresponds to the calendar year, you must submit Form 200 before July 25 of the following year.
Remember that you must fill out the form even if you have not had any activity during the previous year.