On 28 April 2022, Spain published an Order HFP/379/2022 in the Official Gazette, approving the forms and instructions for the corporate tax and Non-Resident Income Tax returns for periods from January 1 to 31 December 2021. The regulation will come into effect on July 1, 2022.
Form (Modelo) 200 is used for the declaration of corporate tax and non-resident income tax for permanent establishments and companies subject to the regime of allocation of income of foreigners with a presence in Spanish territory. The Form 200 deadline is six months and 25 days after the end of the tax period (i.e., July 25 for years ending December 31). For taxpayers whose filing period started before the entry into force of HFP/379/2022, the period is 25 days after the entry into force of the regulation, unless they have opted to file a return under previous forms for tax periods beginning between 1 January and 31 December 2020.
Form (Modelo) 206 is used for non-resident income tax payment or refund. Deadline procedures are the same as for Form 200, except that the form must be submitted by April 20, July, October, or January following the quarter in the case of a cessation of operations a permanent establishment and in certain other circumstances.
Form (Modelo) 220 is used for declaration of Corporate Tax under the consolidation regime. For Form 220, the deadline corresponds to the deadline of an individual return for the entity representative of the tax group or the group’s head entity.
The forms must be submitted electronically via the Tax Agency website.
