Documents to be submitted before the tax return

1. Documentation

to filing the Tax return, taxpayers must submit electronically using the forms have been defined for this purpose, the 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 using the additional information form for adjustments and deductions, which appears as Annex III in Order HFP /379/2022, of April 28.

2. When the amount of the deduction generated in fiscal year (regardless of whether it is applied or pending for future fiscal 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 April 28.

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

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

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

4. Taxpayers who are entitled to a reduction in the tax base of the amounts that, in relation to their establishments located in the Canary Islands, they allocate from their profits to the reserve for investments and who carry out early investments that are considered as materialization of the reserve for investments in the Canary Islands made with provisions from 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, amending the Economic and Tax Regime of the Canary Islands, in the event that advance investments are carried out, their materialization as a Reserve for investments in the Canary Islands and their financing system will be communicated jointly with the declaration of Corporate Tax or Non-Resident Income Tax for 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 of operations with related persons or entities the standardized document that appears as Annex V of Order HAP /871/2016, of June 6.

6. With effect for tax periods starting on or after January 1, 2021, the taxpayer who participates in the financing of Spanish productions of feature and short films and audiovisual series of fiction, animation, documentaries or production and exhibition of live shows of performing arts and music carried out by another taxpayer, and who intends to benefit from 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 by both him and the producer, which includes the financing contract 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 applicable.

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 page for managing model 200 , select the form you wish to submit.

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

2. Tax return forms

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

1. When the taxpayer makes the reduction corresponding to the reserve for investments in the Canary Islands , he/she must submit within the deadline established for filing the Corporate Tax return, the form 282 of " Annual information 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 regulation with respect to said assets, he/she must make the payment of the patrimonial benefit of conversion of deferred tax assets into payable credit as provided for in the Thirteenth Additional Provision of the LIS and through model 221 .