Spain’s Ministry of Finance has issued Order HAC/495/2024 in the official gazette (BOE), detailing the corporate income tax (CIT) and nonresident income tax (NRIT) return forms alongside associated refund or payment documents for tax periods starting between 1 January, 2023, and 31 December, 2023.
The Form 200 is concerned with corporation tax and non-resident income tax deposit or refund documents, and the Form 220 is related to the regime of fiscal consolidation (payment or refund document).
These forms incorporate the latest legislative changes affecting the 2023 tax period. However, they do not include a section for the new rectifying self-assessment procedure. Therefore, CIT returns (Form 200 and Form 220) – will continue to follow the traditional process, which involves a supplementary self-assessment and a request to rectify the self-assessment.
CIT returns (Form 200 and Form 220) must be submitted within 25 calendar days after the end of the six-month period following the end of the tax period.
