4.9.2 Self-assessment forms

Model 200 : declaration of IS and IRNR (permanent establishments and entities under the income attribution regime established abroad with a presence in Spanish territory). For general use by taxpayers subject to IS , regardless of the activity and size of the company. 

Model 220 : declaration of IS . Taxation regime for groups of companies. Mandatory for the parent companies of groups, including cooperatives, that pay taxes under the fiscal consolidation regime. The group will submit the model 220 and, in addition, all the companies that comprise it will submit the corresponding individual declaration in the model 200 .