By Order HAP/1023/2012 of 11 May 2012, the Ministry of Finance and Public Administrations of Spain approved the new forms, procedures and the stipulated periods for the corporate income tax (CIT) and the non-residents income tax returns (regarding PEs) corresponding to the tax year 2011.
There will be three forms as follows:
– Form 200 for the tax return for CIT and non-residents income tax returns regarding PEs and entities under the attribution of income regime incorporated abroad with a presence in Spain.
– Form 220 (electronic format) for group companies taxed according to the tax consolidation regime:; and
– Form 200, 206 and 220 (electronic format) for payment or refund of the CIT, non-residents income tax and CIT-tax consolidation regime respectively.
The stipulated periods for the submission of the returns will be as follows:
– Form 200 will have to be submitted within 25 days following the 6 months subsequent to the conclusion of the tax year (usually 25 July); and
– Form 220 will have to be submitted within the period which corresponds to the period for the submission of the return of the controlling company.
