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Practical Handbook for Companies 2021

Filing of corporation tax returns in cases of joint taxation

When filing corporate income tax returns in 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 for corporate income tax purposes, a distinction must be made between:

  1. Returns to be filed by taxpayers subject to joint taxation being applicable the state regulations:

    1. The taxpayer must file a corporate income tax return in accordance with state regulations at Administración del Estado,.

      In this regard, Article 2.10 of Order HFP/379/2022, of 28 April, establishes that for the declaration to be presented to the State Administration, the form and place of presentation will be those that correspond, according to the model in question, to those regulated in this Order.Article 4.1 of the aforementioned Order regulates the general obligation to file corporate income tax returns electronically.

    2. The taxpayer must file the corporation tax return with the Diputaciones Forales del País Vasco and/or with the Comunidad Foral de Navarra, , in the manner and place determined by them, and must make the appropriate payment or request the appropriate refund with each of these administrations, using the payment and refund documents approved by the provincial regulations, without prejudice to the possibility of filing forms 200 or 220, as established in article 2.10 of Order HFP/379/2022, of 28 April.Likewise, Article 4.2 of the aforementioned Order establishes that in these cases, taxpayers may connect to the electronic Headquarters of the State Tax Administration Agency, which can be accessed directly through the following electronic address https://sede.agenciatributaria.gob.es and, within the section "My files" in "My personal area", select the return filed with the State Administration and print a copy of the same, using the corresponding payment or refund document approved by the Provincial Councils of the Basque Country and by the Autonomous Community of Navarre as the corresponding document for payment or refund.

  2. Tax returns to be filed by taxpayers subject to joint taxation being applicable the foral regulations:

    1. The taxpayer must file the corporation tax return with the Diputaciones Forales del País Vasco and/or the Comunidad Foral de Navarra, , in accordance with the regulations and procedures established by them.

    2. At Administración del Estado, in accordance with the provisions of article 4.2 of Order HFP/379/2022, of 28 April, taxpayers subject to provincial regulations may use either forms 200 and 220 approved in this Order, filing them electronically, or the form approved by the corresponding provincial regulations.In the event of presenting the form approved by the provincial regulations, the payment or refund documents approved in Annexes I and II of the aforementioned Order HFP/379/2022 of 28 April must be used, which can be obtained from the electronic Headquarters of the State Tax Administration Agency, which can be accessed directly through the following electronic address https://sede.agenciatributaria.gob.es/.