Consulta de datos fiscales de Sociedades
The online consultation of the 2021 corporate income tax data is a service for the purpose of completing the tax return for the 2021 tax year exclusively for legal entities, regardless of the type of entity, the tax assessment period or whether they have filed the self-assessment tax return for the previous year.
Taxpayers whose tax period does NOT coincide with the calendar year, i.e. return types 2 and 3, should note that the data provided corresponds to the calendar year 2021.
To access you need to identify yourself with an electronic certificate;then select the type of access:"Act in your own name" or "Act as representative of:" as this query allows access by proxy (NO social partnership).El apoderamiento específico necesario es:DFIS (Consulta de Datos Fiscales del Impuesto de Sociedades) o el general para consulta de datos personales GENERALDATPE.Click "Confirm".
At the top of the page you can consult explanatory information about the fiscal data that will be offered in this service.
Next, you will find the tax data for the 2021 financial year.There is no printable format or download option as this is an online consultation.This service only shows on screen the information provided by third parties that corresponds to the calendar year 2021, so if the tax period does NOT coincide with the calendar year, you should check the data to be included in your form 200 for 2021.
Los datos suministrados se pueden agrupar en las siguientes categorías:
Datos disponibles en la Agencia Tributaria procedentes de declaraciones informativas u otras fuentes de información procedentes de terceros.With them you can clarify the differences you observe between the tax data received and your real data, and in the case of cadastral information on real estate you can contact the D.G. of the cadastre at its headquarters (https://www.sedecatastro.gob.es).
Datos de autoliquidaciones y declaraciones informativas del propio contribuyente (M202, M190, M390 o M303).
Where an amount is associated with a box in the "Profit and Loss Account" of the 2021 Model 200, it is NOT indicated that the amount in that box must necessarily be the amount shown.In no case are any boxes reported in either the "Balance Sheet" or the "Statement of Changes in Equity".
Data declared on Form 200 in 2020 corresponding to amounts to be applied in future years, indicating the box on Form 200 of the 2021 financial year in which they should be entered. If you filed a self-assessment rectification of your Form 200 for the 2020 tax year, or if this tax year has been subject to verification or investigation by the Tax Agency, you must consult the result of the self-assessment rectification request, or, where applicable, of the verification or investigation actions.The information on pages 1 and 2 shall also be provided.
Information to be taken into account on the tax return, such as sanctions and surcharges issued and notified by the Tax Agency during the 2021 financial year, late payment interest paid by the Tax Agency and other government agencies in 2021, etc.
Epígrafes del IAE en los que consta dado de alta el contribuyente, incluyendo el Código Nacional de Actividad Económica (CNAE) equivalente.
