Practical Manual for Companies 2023.
This publication is for informational purposes only.
- Publication identification number (NIPO)
- Filing
- Main new features of the 2023 Corporate Tax
- Chapter 1. General issues
- Chapter 2. Identification, complementary self-assessment, declaration characters, account statements and INCN
- Chapter 3. Directors and direct shareholdings
- Chapter 4. Financial statements of model 200
- Chapter 5. Settlement of Corporation Tax: Calculation of the taxable base
- Chapter 6. Settlement of Corporation Tax: Calculation of tax liability
- Chapter 7. Completion of Form 200 for entities that form part of a group taxed under the tax consolidation scheme
- Chapter 8. Transactions with related persons or entities
- Chapter 9. Special tax systems (I)
- Chapter 10. Special tax systems (II)
- Chapter 11. Tax system for cooperatives
- Chapter 12. Canary Islands tax system
- Chapter 13. Special tax regime of the Balearic Islands
- Chapter 14. Regime of joint taxation to the State Administration and to the Provincial Administrations of the Basque Country and/or Navarra
- Chapter 15. The split payment of the Corporate Tax for the year 2024
- Chapter 16. Income tax for non-residents
- Annex I. Form 200 IS and IRNR declaration
- Annex II. Model 202 for IS and IRNR fractional payment
- Normative appendix