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Practical Handbook for Companies 2021

The corporate income tax return:General issues

1.Tax return forms

For the corporate income tax return for tax periods beginning in 2021, the following form is generally used: form 200.There is also a specific tax return form for the tax consolidation regime, form 220.

The presentation of both declarations must be made by telematic means through the Internet using a recognised electronic certificate:

(a) Model 200

Form 200 corporate income tax return will be generally applicable to all corporate income taxpayers obliged to file and sign a corporate income tax return.

(b) Form 220

This is a specific tax return form for the tax groups, including cooperatives, which are taxed under the special tax consolidation regime established in Chapter VI of Title VII of the LIS.

In addition to form 220, all group entities, including the parent company, must file the corresponding individual declarations at form 200, which must be filled in to calculate the theoretical net amounts corresponding to the respective entities (box [00592] "Positive net amount" on page 14 of form 200).

The dependent entities members of a tax group do not have to fill in the deposit or refund document.

For specific instructions on how to fill in Form 200 for companies that are members of the tax group, see Chapter 7 of this Practical Manual.

2.Who must sign the corporate income tax return?

The corporate income tax return must be signed by the person or persons holding the legal representation of the reporting entity.

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

In any case, the person or persons signing the corporate income tax return, must be the legal representative of the reporting entity on the date of filing.