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2021 Corporation Tax practical guide.

Front page of manual 2021

This publication has merely informative effects

  1. Publication identification number (NIPO)
  2. Filing
  3. Main changes to Corporation Tax 2021
  4. Chapter 1. General issues
  5. Chapter 2. Identification, supplementary self-assessment, tax return characters, account statements and NINE
  6. Chapter 3. Directors and direct shareholdings
  7. Chapter 4. Accounting statements of form 200
  8. Chapter 5. Settlement of Corporation Tax: Calculation of the taxable base
  9. Chapter 6. Settlement of Corporation Tax: Calculation of tax liability
  10. Chapter 7. Completion of Form 200 for entities that form part of a group taxed under the tax consolidation scheme
  11. Chapter 8. Transactions with related persons or entities
  12. Chapter 9. Special tax systems (I)
  13. Chapter 10. Special tax systems (II)
  14. Chapter 11. Tax system for cooperatives
  15. Chapter 12. Canary Islands tax system
  16. Chapter 13. Regime of joint taxation to the State Administration and to the Provincial Administrations of the Basque Country and/or Navarra
  17. Chapter 14. The deferred payment of Corporation Tax for 2022
  18. Chapter 15. Income tax for non-residents
  19. Annex I. Form 200 for Corporation Tax and Non-Resident Income Tax return
  20. Annex II. Form 202 for payment by instalments of Corporation Tax and IRNR
  21. Normative appendix