Filing

One of the main objectives of the State Tax Administration Agency is to minimise the compliance costs that citizens must bear in their relations with the Public Treasury.

In keeping with this purpose, and in order to make it easier for taxpayers to comply with their tax obligations, the Tax Agency makes available to you the edition of the Practical Manual of Corporate Tax and Non-Resident Income Tax corresponding to taxpayers for this tax who obtain income subject to it through a permanent establishment and entities under the income attribution regime established abroad with a presence in Spanish territory for the year 2021, adapted to the language HTML which has been prepared by the Tax Management Department.

This Manual is not only designed to facilitate the completion of the Corporate Tax declaration forms, but also for the dissemination of the Tax itself. Its structure, oriented to this end, has been made by distinguishing two parts: The first one, referring to the main new features and general issues of the Tax, and the second, which carefully examines the content of each page of the declaration models, including everything from general questions of completion to the particularities of each special regime. In addition, under the headings "Important" and "To be taken into account", certain clarifications related to the application of the Tax, which have been considered relevant, have been included in some chapters. Finally, at the end of the Manual, there are two annexes containing the different Corporate Tax return models (models 200 and 202), and a regulatory appendix containing the Law and the Tax Regulations, as well as other relevant regulations related to it.

Furthermore, its preparation in this digital HTML format seeks to achieve three basic objectives that have been repeatedly requested by taxpayers.

The first is its Web accessibility, that is, ensuring that access to it is possible for the maximum number of people, regardless of their knowledge or personal or physical capabilities and regardless of the technical characteristics of the equipment used to access the Web.

The second is to simultaneously enable and make available to taxpayers the contents of the Manual in other languages or co-official languages.

The third and final objective is to optimize the use of its content, that is, an effective use of the content of the Manual that avoids the duplication of documents on the Tax Agency's website on the same topics, reducing excess storage and the need to update a plurality of comparatively coincident documents.

Since the previous campaign, given the advantages that the Manual offers in its HTML version, it was decided to eliminate the paper version of the Practical Manual on Corporate Tax and Non-Resident Income Tax, and maintain only the HTML version. In addition, the HTML version has incorporated the possibility of generating a PDF file of the Manual's content. This format has been improved in this campaign for scrolling and navigating through the document, and it can be printed on paper if desired.

Taxation Management Department