Skip to main content
Form 200. Corporate Income Tax Declaration 2018

1.7.3 Other declaration models that must be submitted prior to the Corporate Tax declaration

Prior to submitting the Tax return, taxpayers must submit, if applicable, the following declaration models:

  1. When the taxpayer makes the corresponding reduction to the reserve for investments in the Canary Islands, they must submit, within the period established for the presentation of the Corporate Tax declaration, model 282 of "Annual informative declaration of aid received within the framework of the Economic and Canary Islands Tax and other state aid, derived from the application of European Union Law", approved by Order HAP /296/2016, of March 2.

  2. When the taxpayer has registered deferred tax assets referred to in section 2 of the thirty-third transitional provision of the LIS , and chooses to exercise the conversion right established in article 130 of said standard with respect to said assets, you must make the payment of the capital benefit for converting deferred tax assets into enforceable credit as provided for in the thirteenth Additional Provision of the LIS and through form 221.

When the taxpayer files either of these two returns, they must enter the number of the supporting document identifying the presentation in the "Presentation of previous documentation at the e-Office" section on page 21 of form 200.