Corporation Tax

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

Models 202-0A. Corporation tax. Fractional payment general regime and 222-0A Fractional payment Tax Regime of Groups of Companies. For taxpayers subject to regional regulations of Basque Country and who pay taxes jointly in both Administrations: October 1 to 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. Capital benefit for conversion of deferred tax assets into credit payable to the Tax Administration: 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. Informative declaration of certain cross-border tax planning mechanisms: 30 calendar days following the birth of the obligation to inform.

Form 235. Declaration of update information for certain tradable cross-border mechanisms: calendar month following the end of the calendar quarter in which new information has been obtained that must be reported on tradable cross-border mechanisms. 

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

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