Documents to be submitted before the tax return

1. Documentation

Prior to submitting the Tax return , taxpayers must file electronically using the specific forms that have been defined for this purpose, the following additional information:

1. When a correction to the result of the profit and loss account has been recorded in the declaration, as a decrease, for an amount equal to or greater than 50,000 euros 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 through the adjustments and deductions additional information form, which appears as Annex III in Order HFP /379/2022, April 28.

2. When the amount of the deduction generated in year (regardless of whether it is applied or pending for future 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 listed as Annex III in Order HFP/379/2022, of 28th of April.

   • Deduction for reinvestment of extraordinary profits for fiscal year 2021 regulated in section 7 of the twenty-fourth transitional provision of the LIS ( box [00249] on page 16 of model 200): The assets transferred and the assets in which the investment materializes must be identified.

   • Deduction for research and development and technological innovation activities for fiscal year 2021 regulated in article 35 of the LIS ( boxes [00798] and [00096] from page 17 of model 200): The investments and expenses that give rise to the right to deduction must be identified.

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

   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 completing the Social Security contribution bonuses form .

4. Taxpayers who have the right to a reduction in the tax base of the amounts that, in relation to their establishments located in the Canary Islands, allocate their profits to the reserve for investments and that carry out advance investments that are considered as materialization of the reserve for investments in the Canary Islands made with a charge to provisions of said reserve , must previously complete the form approved in Annex V of Order HFP/379/2022, of April 28.

   In accordance with article 27.11 of Law 19/1994 , of July 6, modifying the Economic and Fiscal Regime of the Canary Islands, in the event that are carried out anticipated investments ##2##, its materialization as a Reserve for investments in the Canary Islands and its financing system will be communicated together with the declaration of the Corporate Tax or Non-Resident Income Tax of the tax period in which the advance investments are made.

5. Taxpayers who meet the requirements established in article 101 of the LIS may comply with the obligation of the specific documentation required in article 16.4 of the RIS , presented through the form for operations with related persons or entities, the standardized document that appears as Annex V of Order HAP /871/2016 , June 6.

6. With effect for tax periods beginning on or after January 1, 2021, the taxpayer who participates in the financing of Spanish productions of feature films and short films and fictional audiovisual series, animation, documentary or production and exhibition of live performances of performing and musical arts carried out by another taxpayer, and that intends to benefit from the deduction provided for in article 39.7 of the LIS, must make with prior to the end of the tax period in which the deduction is generated, a written communication to the Tax Administration , signed by both the producer and the producer, containing the contract financing and certification of compliance with requirements [a'] and [b'] of section 1 or requirement [a'] of section 3 of article 36 of the LIS, as appropriate.

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 this, you must connect to the electronic headquarters of the State Tax Administration Agency (electronic address: https://sede.agenciatributaria.gob.es ) and, within the procedures page of form 200 , select the form you wish to submit .

You can also access the completion of these forms from "Declaration processing service (WEB Companies)" , in the section "Presentation of prior documentation at the electronic office" on page 21 of the model 200, by clicking on the button of the form you wish to submit.

2. Tax return forms

Prior to submitting the Tax return , taxpayers must submit, if applicable, the following return models :

1. When the taxpayer makes the reduction corresponding to the reserve for investments in the Canary Islands , he must submit, within the period established for the presentation of the Corporate Tax declaration, the model 282 of « Annual informative declaration of aid received within the framework of the Economic and Fiscal Regime of the Canary Islands and other state aid, derived from the application of European Union Law» , approved by Order HAP /296/2016, of March 2.

2. When the taxpayer has registered deferred tax assets referred to in section 2 of the thirty-third transitional provision of the LIS, and chooses to exercise the conversion right established in article 130 of said rule with respect to said assets, must make the payment of the capital benefit of conversion of deferred tax assets into enforceable credit as provided for in the thirteenth Additional Provision of the LIS and through the model 221 .