News about the 2021 Societies campaign

In addition to the regulatory developments, 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 Corporate Tax, the following developments have been introduced in models 200 and 220:

1. The detailed table of the deduction for donations to non-profit entities is broken down with the objective of differentiating the information related to the amount of said deduction to which the percentage of 35 or 40 percent in the event that in the two immediately preceding tax periods, donations with the right to deduct had been made in favor of the same entity for an amount equal to or greater, in each of them, than that of the previous tax period, of the information on donations to priority patronage activities that will apply the increased percentages of 40 and 45 percent, respectively. This novelty will allow the taxpayer to be assisted in future years in calculating the limits applicable to this deduction.

2. The boxes related to regularization through complementary self-assessment are broken down in greater detail with the aim of making it easier for the taxpayer to correct errors made in previous self-assessments corresponding to the same tax period, in the event that The result is an amount to be deposited that is higher than that of the previous self-assessment or an amount to be returned or compensated that is lower than that previously self-assessed.