On 14 September 2018, Spain published Order HAC/941/2018 of 5 September 2018 in the Official Gazette. Orders modified the regulate Form 202 (split payment of Corporation Tax and Income Tax for Non-Residents permanent establishments and entities in the income allocation system constituted abroad with presence on Spanish territory), Form 222 (split payment of Corporation Tax in the regime of fiscal consolidation) and Form 231 (Country by country reporting).
Under the order form 231 has been amended to better reflect the conditions under which a CbC report may need to be submitted. This includes additional selection options in the first part of the form to cover specific cases when the ultimate parent entity is required to file, for example, in case of no agreement for automatic exchange of information with parent’s jurisdiction, no requirement to file CbC report by foreign ultimate parent and systemic failure for exchange of CbC report.
The amendments to Forms 202 and 222 apply for the first time for the installment payments due in October 2018 and the amendments to Form 231 apply for the first time for CbC reports submitted as from 1 January 2019.
