Consultation of Companies tax data
The online consultation of the 2022 tax data on Corporation Tax is a service for the purposes of completing the tax return corresponding to the 2022 financial year exclusively for legal persons, regardless of the type of entity, the settlement period or the self-assessment of the tax for the previous financial year.
Taxpayers whose tax period does not coincide with the calendar year, i.e. type of tax return 2 and 3, must take into account that the data provided corresponds to the calendar year 2022.
To log in, you need to identify yourself with an electronic certificate; Then select the type of access: "Acting on your own behalf" or "Acting as a representative of:." This consultation only allows access with power of attorney (NO social partnership) and the specific power of attorney required is DIFs (Consultation of Tax Details of Corporation Tax) or the general for consulting personal data GENERALDATPE. Then click on "Confirm."
At the top of the page you can consult explanatory information on the tax data that will be offered in this service.
You will find the tax details for the 2022 financial year below. You do not have a printable format or an option to download it, as it is an online consultation. This service only shows on the screen the information provided by third parties corresponding to the calendar year 2022, so if the tax period does NOT coincide with the calendar year, you must review the details that you have to add to your 200 form. 2022
The data provided can be grouped into the following categories:
Data available in the Tax Agency from informative tax returns or other sources of information from third parties. With them you can clarify the differences between the tax data received and your actual data, and in the case of land registry information on properties you can contact the D.G. Of the land registry at its headquarters (https://www.sedecatastro.gob.es)
Details of self-assessments and informative tax returns of the taxpayer (M202, M190, M390 or M303).
In the concepts in which an amount is associated with a box in the "Income Statement" in Form 200 of 2022, it is not indicated that the amount of that box must be the amount shown. Under no circumstances is the "Balance Sheet" or "Statement of Changes in Equity" reported.
Data declared in Form 200 of the 2021 financial year corresponding to amounts pending application in future financial years, indicating the box of Form 200 for the 2022 financial year in which they should be entered. If you filed a self-assessment rectification of your Form 200 for the 2021 financial year, or if this exercise has been the subject of verification or investigation by the Tax Agency, you must consult the result of the self-assessment rectification request, or, where applicable, the verification or investigation actions. The information included on pages 1 and 2 will also be provided.
Information to be taken into account in the tax return, such as that relating to penalties and surcharges issued and notified by the Tax Agency during the 2021 financial year, late payment interest paid by the Tax Agency and by other Administrations during 2021, etc.
IAE headings in which the taxpayer is registered, including the National Economic Activity Code ( CNAE ) equivalent.