Electronic filing of the return via the Internet

The presentation of the Corporate Tax and Non-Resident Income Tax declarations corresponding to permanent establishments and entities under the regime of attribution of income incorporated abroad with presence in Spanish territory (form 200), must be carried out compulsorily by electronic means , in the terms established in Order HAP /2194/2013, of November 22, which regulates the procedures and general conditions for the presentation of certain self-assessments, information returns, census returns, communications and refund requests, of a tax nature.

The electronic presentation of declarations over the Internet can be carried out through the electronic headquarters of the State Tax Administration Agency, which can be accessed directly through the following electronic address: https://sede.agenciatributaria.gob.es .

The taxpayers or the companies representing the tax group that are covered by the current account system in tax matters must take into account the procedure established in the Order of December 22, 1999 , which establishes the procedure for the electronic presentation of declarations-settlements that generate debts or credits that must be recorded in the current account in tax matters.

To know the particularities of the electronic presentation of the declarations in cases of joint taxation to the State Administration and the Provincial Councils of the Autonomous Community of the Basque Country and/or the Foral Community of Navarra, see Chapter 13 of this Manual.