Consultation of Companies tax data
The online consultation of the 2022 tax data on the Corporate Tax is a service for the purposes of completing the Tax return corresponding to the 2022 financial year exclusively for legal entities, regardless of the type of entity, the liquidation period or whether had submitted the self-assessment of the tax for the previous year.
Taxpayers whose tax period DOES NOT coincide with calendar year , that is, declaration type 2 and 3, must take into account that the data provided corresponds to the calendar year 2022.
To access you need to identify yourself with an electronic certificate; then select the type of access: "Act on your own behalf" or "Act as a representative of:". This query only allows access with power of attorney ( NOT social collaboration) and the specific power of attorney required is DFIS (Corporate Tax Fiscal Data Consultation) or the general one for consulting personal data GENERALDATPE . Then press "Confirm".
At the top of the page you can consult clarifying information about the tax data that will be offered in this service.
Below, you will find the tax data for fiscal year 2022. It does not have a printable format or option to download since it is an online consultation. This service only displays on the screen the information provided by third parties that corresponds to the 2022 calendar year, so if the tax period does NOT coincide with the calendar year, you must review the data that you must incorporate into your 2022 model 200.
The data provided can be grouped into the following categories :
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Data available at the Tax Agency from informative statements or other sources of information from third parties . With them you can clarify the differences that you observe between the tax data received and your real data, and in the case of property cadastral information you can contact the DG of the cadastre at its headquarters (https://www.sedecatastro.gob.es)
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Data from self-assessments and informative returns of the taxpayer (M202, M190, M390 or M303).
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In the concepts in which an amount is associated with a box of the "Profit and Loss Account" of Form 200 of 2022, it is not indicated that the amount in that box must necessarily be the amount shown. In no case are the boxes reported on either the "Balance Sheet" or the "State of Changes in Net Assets".
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Data declared in form 200 for fiscal year 2021 corresponding to amounts pending application in future years, indicating the box of form 200 for fiscal year 2022 in which they should be entered. If you submitted a self-assessment rectification of your Form 200 for the 2021 financial year, or if said financial year has been the subject of verification or investigation actions by the Tax Agency, you must consult the result of the self-assessment rectification request, or if applicable , of verification or investigation actions. Likewise, the information included on pages 1 and 2 will be provided.
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Information to be taken into account in the declaration, such as that relating to sanctions and surcharges issued and notified by the AEAT during the 2021 financial year, interest of delay paid by the AEAT and by other Administrations during 2021, etc.
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Sections of the IAE in which the taxpayer is registered, including the National Code of Economic Activity ( CNAE ) equivalent.