4.9.2 Self-assessment models

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

Model 220 : IS statement . Taxation regime for groups of companies. Mandatory for the dominant companies of the groups, including cooperatives, that pay taxes under a tax consolidation regime. The group will present form 220 and, in addition, all the companies that comprise it will present the corresponding individual declaration in form 200 .