On 17 May 2019, Spain published Order HAC/554/2019 of 26 April 2019 in the Official Gazette approving the corporate income tax and non-resident income tax returns corresponding to permanent establishments and entities under the regime of attribution of income established abroad with a presence in Spanish territory, for the tax periods started between January 1, 2018 and December 31, 2018.
Instructions are also provided in this order concerning the reporting and payment procedure. The general terms and conditions and procedure for filing them electronically are laid down, and an amendment is made to Order HAP/2194/2013 of November 22, 2013, on the procedures and general terms and conditions for filing certain self-assessments and information returns of a tax nature.
Form (Modelo) 200, declaration for corporate income tax and non-resident income tax returns corresponding to permanent establishments and entities under the regime of attribution of income established abroad with a presence in Spanish territory; and Form (Modelo) 220, declaration for consolidated groups. The deadline for Form 200 is within six months and 25 days following the end of the tax year. 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
