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Form 200. Corporate Income Tax Declaration 2019

1.7.2 Documentation prior to filing the declaration

Prior to submitting the Tax return, taxpayers must submit electronically using the specific forms that have been defined for this purpose, the following additional information:

  1. When a correction to the result of the profit and loss account 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 result of the profit and loss account" (key [00414] on page 13 of form 200), the taxpayer must describe the nature of the adjustment made through the additional information form on adjustments and deductions, which appears as Annex III in the Order that approves the declaration model.

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

    • Deduction for reinvestment of extraordinary profits for fiscal year 2019 regulated in section 7 of the twenty-fourth transitional provision of the LIS (key [02206] on page 16 of form 200): The assets transferred and the assets in which the investment materializes must be identified.

    • Deduction for research and development and technological innovation activities for the 2019 financial year regulated in article 35 of the LIS (keys [00798] and [00096] on page 17 of model 200): The investments and expenses that give rise to the right to 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 Social Security contributions, they must present in accordance with article 8 of the RD 475/2014, of June 13, on bonuses in Social Security contributions, an annual report of activities and projects carried out and researchers affected by the bonus, whose information must be completed in the Social Security contribution bonus form approved for this purpose as Annex IV in the Order approving the declaration model.

    In the section corresponding to the annual report of activities and projects executed, the project or activity, its start and end date, the total amount thereof, as well as the amount corresponding to the subsidized contributions and the amount must be identified. of deductions in Corporate Tax.

    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 Corporate Tax.

  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 , submitting through the operations form 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 submitting 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 Rates, through Procedures, Services and Procedures (Information and Registration), will select the appropriate tax concept and the corresponding procedures of the procedure assigned to forms 200 and 206.

The completion of these forms can also be accessed through a link that will connect to the Electronic Office from the help form (Web Companies).

Furthermore, when the taxpayer submits one of these forms, they must enter 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 presented.