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Practical Manual for Companies 2021.

Filing of Corporation Tax returns in cases of joint taxation

When filing corporate tax returns 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 Navarre in corporate tax, it is necessary to differentiate between:

  1. Declarations to be submitted by taxpayers subject to joint taxation being applicable the state regulations:

    1. Before the State Administration, the taxpayer must file the Corporate Tax return in accordance with state regulations.

      In this regard, article 2.10 of Order HFP /379/2022, of April 28, establishes that for the declaration to be submitted to the State Administration, the form and place of submission will be those corresponding, according to the model in question, of those regulated in this Order. For its part, Article 4.1 of the aforementioned Order regulates the general obligation to submit corporate tax returns electronically.

    2. Before the Provincial Councils of the Basque Country and/or before the Foral Community of Navarra, the taxpayer must file the Corporation Tax return, in the manner and place determined by them, and the payment must be made or the refund requested before each of said Administrations, using the payment and refund documents approved by the regional regulations, without prejudice to the fact that, where appropriate, forms 200 or 220 may be submitted, as established in article 2.10 of Order HFP/379/2022, of April 28. 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 "My files" section in "My personal area", select the declaration submitted to the State Administration and print a copy of it, using as a payment or return document the one approved by the Provincial Councils of the Basque Country and by the Foral Community of Navarra.

  2. Declarations to be submitted by taxpayers subject to joint taxation where the regional regulations apply:

    1. Before the Provincial Councils of the Basque Country and/or before the Foral Community of Navarra, the taxpayer must submit the Corporate Tax return, in accordance with the regulations and procedures that they have established.

    2. Before the State Administration, according to the provisions of article 4.2 of Order HFP/379/2022, of April 28, taxpayers subject to the regional regulations for filing Corporation Tax returns may use either forms 200 and 220 approved in this Order by filing them electronically, or the form approved by the corresponding regional regulations. In the event of submitting the model approved by the regional regulations, the payment or refund documents approved in Annexes I and II of the aforementioned Order HFP/379/2022, of April 28, must be used, which can be obtained at the Electronic Headquarters of the State Agency for Tax Administration, which can be accessed directly through the following electronic address https://sede.agenciatributaria.gob.es/ .