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Practical Handbook for Companies 2021

What's new in the 2021 Companies campaign?

In addition to the new regulations, with the aim of providing the Tax Agency with more information to improve both control and assistance to taxpayers in their obligation to self-assess Corporation Tax, the following new features have been introduced in forms 200 and 220:

  1. The detailed table of the deduction for donations to non-profit organisations is broken down in order to differentiate the information on the amount of this deduction on which the percentage of 35 or 40 per cent is applied in the event that in the two immediately preceding tax periods donations with the right to deduction have been made in favour of the same organisation for an amount equal to or greater, in each of them, than that of the previous tax period, from the information on donations to priority patronage activities which will apply the increased percentages of 40 and 45 per cent, respectively.This new feature will allow taxpayers to be assisted in future years in calculating the limits applicable to this deduction.

  2. There is a more detailed breakdown of the boxes related to the regularisation by means of a complementary self-assessment with the aim of making it easier for taxpayers to correct errors made in previous self-assessments corresponding to the same tax period, in the event that these result in an amount to be paid that is higher than the previous self-assessment or an amount to be refunded or offset that is lower than the amount previously self-assessed.