Corporation Tax

Models 202-2P. Corporation tax. Split payment general regime and 222-2P Split payment Tax Regime for Groups of Companies. For taxpayers subject to the tax regulations of Navarra and who pay taxes jointly in both Administrations: October 1-21, 2024.

Models 202-0A. Corporation tax. Split payment general regime and 222-0A Split payment Tax Regime of Groups of Companies. For taxpayers subject to the tax regulations of Basque Country and who pay taxes jointly in both Administrations: October 1-25, 2024.

Form 217. Self-assessment of Corporate Tax: special levy on dividends or shares in profits distributed by listed public limited companies on the real estate investment market: 2 months from the day of the profit distribution agreement by the general meeting of shareholders or equivalent body.

Form 221. Equity benefit for conversion of deferred tax assets into a claim against the tax authorities: same period for filing Corporation Tax (25 calendar days following the six months after the end of the tax period).

Form 231. Country-by-Country information: 12 months following the completion of the tax period (1 January to 31 December when the tax period coincides with the calendar year). Prior notification shall be provided by entities residing in Spain that form part of a group required to file form 231 before the end of the tax period to which the information corresponds.

Form 232. Informative tax return for related-party transactions and transactions and situations related to countries or territories considered tax havens: within the month following the ten months after the end of the tax period to which the information to be supplied corresponds. 1 to 30 November when the tax period coincides with the calendar year.

Model 234. Disclosure Statement on Certain Cross-Border Tax Planning Arrangements: 30 calendar days following the birth of the obligation to inform.

Form 235. Statement of information on the update of certain marketable cross-border mechanisms: calendar month following the end of the calendar quarter in which new reportable information on marketable cross-border arrangements became available. 

Model 236. Disclosure of information on the use of certain cross-border tax planning arrangements: last quarter of the calendar year following (October 1 to December 31) the year in which the use in Spain of the cross-border mechanisms that should have been previously declared took place.

Model 237. Special tax on undistributed profits of listed real estate investment companies. Corporation Tax. Self-assessment two months from the date of the agreement on the application of the results of the financial year by the general meeting of shareholders, or equivalent body.