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Practical Handbook for Companies 2021

Documents to be submitted before the tax return

1. Documentación

Prior to filing the tax return, taxpayers must submit electronically, using the specific forms defined for this purpose, the following additional information :

  1. When a correction to the result of the profit and loss account has been entered in the return, as a decrease, for amounting to 50,000 euros or more in the section corresponding to "Other corrections to the result of the profit and loss account" (box [00414] on page 13 of form 200), the taxpayer must describe the nature of the adjustment made using the additional information form for adjustments and deductions, which appears as Annex III in Order HFP/379/2022, of 28 April.

  2. When the amount of the deduction generated in the financial year (regardless of whether it is applied or remains pending for future financial years), is equal to or greater than 50,000 euros in the deductions listed below, additional information will be requested through the additional information form for adjustments and deductions that appears as Annex III in Order HFP/379/2022, of 28 April.

    • Deduction for reinvestment of extraordinary profits for the financial year 2021 regulated in section 7 of the twenty-fourth transitory provision of the LIS (box [00249] on page 16 of form 200):the assets transferred and the goods resulting from the investment must be identified.

    • Deduction for research and development and technological innovation activities for the financial year 2021 regulated in article 35 of the LIS (boxes [00798] and [00096] on page 17 of form 200):the investments and expenses by virtue of which the right to the deduction is applicable must be identified.

  3. When the small and medium-sized companies, apply, in addition to the deduction scheme for research and development and technological innovation activities established in article 35 of the LIS, the rebate on Social Security contributions, they must submit, in accordance with article 8 of Royal Decree 475/2014, of 13 June, on rebatess in Social Security contributions, an annual report of activities and projects carried out and researchers affected by the rebate, the information on which must be completed on the form for rebates on Social Security contributions approved for this purpose as Annex IV in Order HFP/379/2022, of 28 April.

    The section corresponding to the annual report on activities and projects carried out must identify the project or activity, the corresponding start and end date, the total amount thereof, as well as the amount corresponding to the subsidised contributions and the deductions in corporate income tax.

    Furthermore, the section corresponding to the researchers' annual report must identify the project or activity, the names and surnames of the researchers, as well as the tax identification numbers, Social Security affiliation numbers and the value of subsidised contributions and deductions in Corporation Tax.

    You can consult the instructions for filling in the form for Social Security contribution rebates.

  4. Taxpayers who are entitled to a reduction in the taxable base of the amounts which, in relation to their establishments located in the Canary Islands, are allocated from their profits to the reserve for investments and who carry out advance investments which are considered as materialisation of the reserve for investments in the Canary Islands made from allocations from this reserve, must first complete the form approved in the Annex V of Order HFP/379/2022, of 28 April.

    Pursuant to Article 27.11 of Law 19/1994, of 6 July, on the amendment of the Canary Islands economic and tax system, when undertaking up-front investments, their materialisation as an investment reserve in the Canary Islands and the corresponding system of funding will be reported along with the Corporation Tax or Non-Resident Income Tax return for the tax period in which the up-front investments are made.

  5. Taxpayers who meet the requirements established in Article 101 of the Corporation Tax Law, may comply with the obligation of the specific documentation required in Article 16.4 of the Corporation Tax Regulations, by submitting the standardised document in the form for transactions with related persons or entities contained in Annex V to Order HAP/871/2016, of 6 June.

  6. With effect for tax periods beginning on or after 1 January 2021, the taxpayer who participates in the financing of Spanish productions of feature films and short films and audiovisual series of fiction, animation, documentary or production and exhibition of live shows of performing arts and music made by another taxpayer, and who intends to take advantage of the deduction provided for in Article 39.7 of the LIS, must make, prior to the end of the tax period in which the deduction is generated, a written communication to the tax administration, signed both by him and by the producer, which includes the financing contract and certification of compliance

This additional information must be introduced on the specific forms that have been defined to this end, that the taxpayer must submit electronically before filing their corporate income tax return.To do so, you must connect to the electronic office of the State Tax Administration Agency (electronic address:https://sede.agenciatributaria.gob.es) and, on the form 200 management page, select the form you wish to file.

You can also access the completion of these forms from "Servicio tramitación de declaración (Sociedades WEB)", in the section "Presentación de documentación previa en la sede electrónica" on page 21 of form 200, by clicking on the button of the form you wish to file.

Remember:

When the taxpayer submits one of these forms, they must enter in the section "Submission of prior documentation in the electronic office" on page 21 of form 200, the Company Reference Number (CRN) corresponding to the documentation submitted.

2.Tax return forms

Prior to filing the tax return, taxpayers must file, where applicable, the following return forms:

  1. When the taxpayers make the reduction corresponding to the reserve for investments in the Canary Islands will be obliged to present, within the term established for the presentation of the declaration of Corporation Tax, form 282 on Annual information declaration of aid received in the framework of the Economic and Tax System of the Canary Islands and other state aid, derived from the application of the Law of the European Union”, approved by the Order HAP/296/2016, of 2 March.

  2. When the taxpayer has registered deferred tax assets as referred to in section 2 of the thirty-third transitory provision of the Corporation Tax Law and chooses to exercise the right of conversion established in Article 130 of these regulations with respect to these assets, they must proceed with the payment of the capital benefit for the conversion of deferred tax assets into an enforceable credit pursuant to the provisions of the thirteenth additional provision of the Corporation Tax Law and through form 221.

Remember:

When the taxpayer files either of these two returns, they must enter the number of the supporting document identifying the presentation in the "Presentation of previous documentation at the e-Office" section on page 21 of form 200.