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Practical Manual of Companies 2021.

Filing of Corporation Tax returns in cases of joint taxation

In the presentation of the Corporate Tax returns in the 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 in the Corporate Tax, it is necessary to differentiate between :

  1. Returns to be submitted by taxpayers subject to joint taxation with state regulations applicable:

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

      In this sense, article 2.10 of Order HFP /379/2022, of April 28, 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. For its part, article 4.1 of the aforementioned Order regulates the general duty to submit the corresponding Corporate Tax declarations by electronic means.

    2. Before the Provincial Councils of the Basque Country and/or before the Foral Community of Navarra, the taxpayer must submit the Corporate Tax declaration, in the form and place that they themselves determine, , before each of said Administrations, the entry or request the appropriate refund, using the entry and return documents approved by the regional regulations, without prejudice to the fact that, where appropriate, forms 200 or 220 may be presented, as established. 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 the entry or return document the corresponding 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 with the regional regulations applicable:

    1. Before the Provincial Councils of the Basque Country and/or before the Foral Community of Navarra, the taxpayer must submit the Corporate Tax declaration, in accordance with the regulations and procedure that they have established. 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 the presentation of the Corporate Tax returns may use either the models 200 and 220 approved in this Order, submitting them electronically, or the model approved by the corresponding regional regulations. If the model approved by the regional regulations is presented, the entry or return 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 Headquarters. electronic of the State Agency of Tax Administration, which can be accessed directly through the following electronic address https://sede.agenciatributaria.gob.es/ .