Skip to main content
Practical Handbook for Companies 2021

Electronic filing of the declaration via the Internet

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

The electronic filing of returns via the Internet can be done through the State Tax Administration Agency's Electronic Headquarters, which can be accessed directly through the following electronic address:

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

To find out about the particularities of electronic filing of returns in the cases of joint taxation with the State Administration and the Provincial Councils of the Autonomous Community of the Basque Country and/or the Autonomous Community of Navarre, see Chapter 13 of this Manual.