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Form 200. Corporate Income Tax Declaration 2018

1.7.2 Documentation prior to filing the declaration

Prior to filing the tax return, taxpayers must submit electronically using the specific forms defined for this purpose, the following additional information:

  1. When a correction to the profit and loss account result has been recorded in the declaration, as a decrease, for an amount equal to or greater than 50,000 euros in the section corresponding to "Other corrections to the profit and loss account result" (code [00414] on page 13 of form 200), the taxpayer must describe the nature of the adjustment made through the additional information form for adjustments and deductions, which appears as Annex III in the Order approving the declaration model.

  2. When the amount of the deduction generated in the fiscal year (regardless of whether it is applied or pending for future fiscal years) is equal to or greater than 50,000 euros in the deductions listed below, additional information will be requested through the additional information form for adjustments and deductions that appears as Annex III in the Order approving the declaration model.

    • Deduction for reinvestment of extraordinary profits for the 2018 financial year regulated in section 7 of the twenty-fourth transitional provision of the LIS (key [01775] on page 16 of form 200): The assets transferred and the assets in which the investment is made must be identified.

    • Deduction for research and development activities and technological innovation for the 2018 financial year regulated in article 35 of the LIS (codes [00798] and [00096] on page 17 of form 200): The investments and expenses that give rise to the right to the deduction must be identified.

  3. When small and medium-sized companies, in addition to the deduction regime for research and development and technological innovation activities established in article 35 of the LIS, apply the bonus in the Social Security contribution, they must present, in accordance with article 8 of Royal Decree 475/2014, of June 13, on bonuses in the Social Security contribution, an annual report of activities and projects executed and researchers affected by the bonus, whose information must be completed in the form of bonuses in the Social Security contribution approved for this purpose as Annex IV in the Order that approves the declaration model.

    In the section corresponding to the annual report of activities and projects carried out, the project or activity, the start and end dates of these, the total amount of the same, as well as the amount corresponding to the subsidized contributions and the amount of deductions in the Corporate Tax must be identified.

    Likewise, in the section corresponding to the annual report of researchers, the project or activity, the names and surnames of the researchers, as well as the tax identification numbers, Social Security affiliation numbers and the amounts of subsidized contributions and deductions in the Corporate Tax must be identified.

  4. Taxpayers who meet the requirements established in article 101 of the LIS may comply with the obligation of the specific documentation required in article 16.4 of the RIS , presented through the form of operations with related persons or entities, the standardized document that appears as Annex V of Order HAP /871/2016, of June 6.

This additional information must be collected in the specific forms that have been defined for this purpose, and which the taxpayer must submit electronically prior to filing their Corporate Tax return. To do this, you must connect to the Electronic Headquarters of the State Tax Administration Agency on the Internet ( https://sede.agenciatributaria.gob.es ) and, within the Taxes and Fees option, through Procedures, Services and Procedures (Information and Registration), you will select the appropriate tax concept and the corresponding procedures of the procedure assigned to models 200 and 206.

These forms can also be completed via a link that connects to the Electronic Office from the help form (Web Societies).

In addition, when the taxpayer submits one of these forms, he/she must record in the section "Presentation of prior documentation in the electronic office" on page 21 of form 200, the Company Reference Number (NRS) corresponding to the documentation submitted.