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Practical Manual for Companies 2021.

2021 manual cover

This publication is for informational purposes only.

  1. Publication Identification Number (NIPO)
  2. Filing
  3. Main new developments in Corporate Tax 2021
  4. Chapter 1. General issues
  5. Chapter 2. Identification, complementary self-assessment, declaration characters, account statements and INCN
  6. Chapter 3. Directors and direct shareholdings
  7. Chapter 4. Financial statements of model 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 fractional payment of the Corporate Tax corresponding to the year 2022
  18. Chapter 15. Income tax for non-residents
  19. Annex I. Form 200 for corporate income tax and IRNR declaration
  20. Annex II. Form 202 for payment by instalments of Corporation Tax and IRNR
  21. Normative appendix