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2021 Corporation Tax practical guide.

Electronic filing of the tax return online

The presentation of Corporation Tax and Non-Resident Income Tax returns corresponding to permanent establishments and entities in the income allocation established abroad with presence in Spanish territory (form 200), must be carried out electronically, in the terms established in Order HAP/2194/2013 of 22 November, which regulates the procedures and conditions General for filing certain self-assessments, informative tax returns, census declarations, communications and refund requests of a tax nature.

The electronic filing of tax returns online can be carried out through the E-Office of the Tax Agency, which can be accessed directly via the following email address:

Taxpayers or the companies representing the tax group that are included in the current account system in tax matters must have in view of the procedure established in the Order of 22 December 1999, which establishes the procedure for electronic filing of the tax return-settlements that generate debts or credits that must be recorded in the current account in tax matters.

To find out the particularities of the electronic filing of tax returns in the event of joint taxation with the State Administration and the Diputados regional Government and/or Autonomous Community of Navarre, see Chapter 13 of this Manual.

  1. Who can submit electronically?
  2. General conditions for electronic submission
  3. Filling in the tax return using the Corporation Tax form
  4. How is the tax return filed?