The Ministry of Economy and Finance has approved by Order HAP/864/2013 of 14 May 2013, the new forms, procedures and the stipulated periods for submission of returns for the corporate income tax (CIT) and non-resident income tax returns for PEs and foreign “look-through” entities with presence in Spanish territory, corresponding to the tax year 2012.
Form 200 should be used for groups of companies taxed with the submission of within 25 days following the 6 months subsequent to the conclusion of the tax year (usually, 25 July) according to the tax consolidation regime. Form 220 is used for payment or refund of the CIT, non-resident’s income tax and CIT-tax consolidation regime which is required to be submitted within the period corresponding to the period for the submission of the return of the controlling company.
The Ministerial Order was published in the Official Gazette of 20 May 2013, modified in the Official Gazette of 24 May 2013, and comes into effect on 1 July 2013.
