On 12 June, Spain released an Order HAC/565/2020 in the Official Gazette which approves the forms and instructions for the Corporation Tax and Non-Resident Income Tax returns for periods starting between 1 January and 31 December 2019. The order becomes effective on 1^st July 2020.

Form (Modelo) 200 is used for the declaration of corporation tax and non-resident income tax for permanent establishments and companies under the regime of allocation of foreign resident income with a presence on Spanish territory. The deadline for the Form 200 is within six months and 25 days of the end of the tax period (i.e. July 25 for the years ending December 31). For taxpayers whose filing period started prior to the entry into force of Order HAC/565/2020, the deadline is 25 days after the Order’s entry into force unless they have chosen to file a return in accordance with prior forms for tax periods started between 1 January and 31 December 2018.

Form (Modelo) 206 is used for payment or refund for Non-Resident Income Tax. The deadline procedures are same as form 200, although if there is a cessation of activity of a permanent establishment and in certain other cases, the form must be filed by the 20th of April, July, October, or January following the quarter.

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.