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Practical Handbook for Companies 2021

Presentation

La Agencia Estatal de Administración Tributaria tiene entre sus principales objetivos el de minimizar los costes de cumplimiento que deben soportar los ciudadanos en sus relaciones con la Hacienda Pública.

True to this purpose, and in order to make it easier for taxpayers to comply with their tax obligations, the Tax Agency makes available to them the edition of the Practical Manual of Corporate Income Tax and Non-Resident Income Tax corresponding to taxpayers who obtain income subject to this tax through permanent establishments and entities under the income attribution system constituted abroad with presence in Spanish territory for the 2021 financial year, 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 income tax return forms, but also for the dissemination of the tax itself.The structure of the document, which is geared to this end, has been designed to distinguish two parts:The first deals with the main new features and general issues of the tax, and the second examines in detail the content of each page of the tax return forms, from general questions on how to fill in the forms to the particularities of each special regime.In addition, under the headings "Important" and "To be borne in mind", certain points have been included in some chapters relating to the application of the tax, which have been considered relevant.Finally, at the end of the Manual, there are two annexes containing the different corporate income tax return forms (forms 200 and 202), and a regulatory appendix containing the Law and the Tax Regulations, as well as other relevant regulations related to the tax.

Moreover, its preparation in this digital HTML format aims to achieve three basic objectives that have been repeatedly demanded by taxpayers.

The first is its Web accessibility, i.e. making it accessible to the maximum number of people, regardless of their personal or physical knowledge or abilities and regardless of the technical characteristics of the equipment used to access the Web.

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

The third and final objective is to optimise the use of its content, i.e. to make efficient use of the content of the Manual to avoid duplication of documents on the Tax Agency's website on the same subjects, reducing excess storage and the need to update a number of comparatively similar documents.

Since the previous tax year, given the advantages of the HTML version of the Manual, it was decided to remove the paper version of the Practical Manual on Corporate Income Tax and Non-Resident Income Tax, and to keep only the HTML version.In addition, since the HTML version, it has been possible to generate a PDF file of the Manual's contents, a format that has been improved in the current campaign for scrolling and browsing through the document, and which allows it to be printed on paper if desired.

Tax Management Department