The corporate tax declaration: general questions

1. Tax return forms

For the declaration of Corporate Tax corresponding to tax periods beginning within the year 2021, form 200 is generally used. Likewise, there is a specific declaration model for the tax consolidation regime, the model 220 .

The presentation of both declarations must be done compulsorily electronically via the Internet using a recognized electronic certificate:

a) Model 200

Form 200 for the Corporate Tax declaration will be applicable, in general, to all Corporate Tax taxpayers required to file and sign a declaration for this tax.

b) Model 220

This is a specific declaration model for the tax groups , including those of cooperatives, that pay taxes under the special tax consolidation regime established in Chapter VI of Title VII of the LIS .

In addition to Form 220, all entities comprising the group, including the parent company, must submit the corresponding individual declarations in Form , which must be completed to calculate the theoretical net amounts corresponding to the respective entities (box [00592] "Positive net share" on page 14 of Form 200).

The dependent entities that are members of a tax group must not complete the income or refund document .

You can consult the specific instructions on how the companies that make up the tax group must complete Form 200 in Chapter 7 of this Practical Manual.

2. Who must sign the Corporation Tax return?

The Corporate Tax return must be signed by the person or persons holding the legal representation of the reporting entity.

When the entity has more than one representative , the declaration must be signed by the necessary number of representatives with sufficient powers to act in the name and on behalf of the entity.

In any case, the person or persons who sign the Corporate Tax return, must hold the legal representation of the reporting entity on the date of filing thereof.