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Form 200. Corporate Income Tax Declaration 2018

11.10.2 Specialties for completing form 200

Entities incorporated abroad with a presence in Spanish territory must enter the code [00046] in the "Characteristics of the declaration" section on the first page of form 200.

On page 2, section A, the representative of the entity must be identified.

Pages 3, 4, 5, 6, 7, 8, 9, 10 and 11 must include the Balance Sheet, the Profit and Loss Account, and the statement of changes in equity corresponding to the activities carried out by the company. entity in Spain.

On page 13, codes [00409] and [00410], the corrections must be made to the accounting result that are necessary to determine the tax base, which will be calculated in accordance with the rules established in article 38 of the Tax Law. Income of Physical Persons.

In tax periods beginning in 2017, entities incorporated abroad with a presence in Spanish territory are taxed at a tax rate of 25%. The same bonuses and deductions established for permanent establishments of non-resident individuals or entities may apply to the full fee.

These entities must use form 206 as an income or return document.