Spain has published Order HAC/529/2026 approving the 2025 Corporate Tax and Non-Resident Income Tax return forms, introducing updated activity classifications, revised tax rates, new reporting requirements for large groups and procedural changes for electronic filing.
The Spanish Tax Agency has announced the publication of Order HAC/529/2026 of 7 May 2026 in the Official Gazette on 29 May 2026. The Order approves the forms and filing instructions for Corporate Tax and Non-Resident Income Tax returns for tax periods beginning between 1 January and 31 December 2025.
The revised return forms, including Model 200, incorporate several legislative changes:
- CNAE-2025 adoption: Economic activity classifications have been updated to reflect the new National Classification of Economic Activities (CNAE-2025).
- Revised tax rates: In line with Law 7/2024, the forms include updated Corporate Tax rates, including a specific scale for micro-enterprises with annual turnover below EUR 1 million, as well as new rates for small-sized entities and cooperatives.
- Large group identification: New identifiers (keys 00081 and 00082) have been introduced to identify subsidiaries and ultimate parent entities of large domestic and multinational groups, supporting the implementation of minimum global taxation rules.
- Crisis response measures: The forms reflect amendments introduced by Royal Decree-law 7/2026 under the Plan for Response to the Crisis in the Middle East, applicable to 2025 tax periods that remained open as of 22 March 2026.
Filing and procedural requirements
- Electronic submission of the tax returns remains mandatory.
- Taxpayers subject to accounting standards issued by the Bank of Spain must use dedicated sections in Model 200 for balance sheet and profit-and-loss reporting.
- Taxpayers whose filing period began before the Order takes effect must generally submit their returns within 25 calendar days from 1 July 2026, unless they elected to file using the 2024 forms under the previous rules.
Technical updates
The Order also updates Models 200 and 220, including:
- Adjustments for amortisations, impairments and tax-exempt income;
- Sections covering incentives and deductions, including R&D (I+D+i), Canary Islands investment incentives and employment creation for workers with disabilities;
- Reporting of tax loss carryforwards (bases imponibles negativas); and
- Tax consolidation reporting, including eliminations and incorporations of intra-group results.
The Order is scheduled to enter into force on 1 July 2026.
