The Corporate Tax declaration: general questions
1. Tax return forms
For the Corporate Tax declaration corresponding to the tax periods beginning within the year 2021, the model 200 is generally used. Likewise, there is a specific declaration model for the tax consolidation regime, model 220 .
The presentation of both declarations must be made compulsorily electronically through the internet using a recognized electronic certificate:
a) Model 200
Form 200 of the Corporate Tax declaration will be applicable, in general, to all taxpayers of the Corporate Tax required to present and sign a declaration for this tax.
b) Model 220
This is a specific declaration model for tax groups , including cooperatives, that pay taxes under the special tax consolidation regime established in the Chapter VI of Title VII of the LIS .
In addition to form 220, all entities that make up the group, including the dominant one, must present the corresponding individual declarations in form 200 , which will be completed to calculate the theoretical liquid amounts corresponding to the respective entities (box  "Positive liquid quota" on page 14 of form 200).
The dependent entities members of a tax group must not complete the income or return document .
You can consult the specific instructions on how the companies that are members of 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 who hold 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 filing date of the same.