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2021 Corporation Tax practical guide.

Special features applicable to these entities in Form 200

Entities established abroad with presence in Spanish territory:

  • First, you must tick the box [00046] "Bank in rég. For the allocation of income established abroad with presence in Spanish territory "on page 1 of form 200.

  • On page 2, section A, the representative of the company must be identified.

  • The Balance Sheet must be included on pages 3, 4, 5, 6, 7, 8, 9 and 10 11 , the Income Statement and the Statement of changes in equity corresponding to the activities carried out by the company in Spain.

  • In the boxes [00409] and [00410] "Entities in the list. Of income allocation In the extranj. With presence in territ. Spanish (article 38 TRLIRNR) on page 13, the corrections to the accounting result must be made that are necessary to determine the taxable base, which will be calculated in accordance with the rules established in article 38 of the TRLIRNR.

  • In the tax periods beginning in 2021, entities established abroad with a presence in Spanish territory are taxed at the tax rate of 25%. The same discounts and deductions established for permanent establishments of individuals or non-resident entities can be applied to the full payment.

  • These companies must use Form 206 as a payment or return document.