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Practical Manual of Companies 2022.

The Corporate Tax declaration: general questions

For the declaration of Corporate Tax corresponding to the tax periods beginning within the year 2022, model 200 is generally used. Likewise, there is a specific declaration model for the tax consolidation regime, model 220.

The presentation of both declarations must be made compulsorily electronically via the internet using a recognized electronic certificate:

a) Model 200

Form 200 of the Corporate Tax declaration will be applicable, in general, to all taxpayers of the Corporate Tax required to present and sign a declaration for this tax.

b) Model 220

This is a specific declaration model for tax groups, including cooperatives, that pay taxes under the special tax consolidation regime established in Chapter VI of Title VII of the LIS .

In addition to form 220, all the entities that make up the group, including the parent, must present the corresponding individual declarations in form 200, which will be completed until the theoretical liquid amounts corresponding to the respective entities (box [00592] “Liquid quota” on page 14 of form 200).

The dependent entities members of a fiscal group should not complete the income or return document.

You can consult the specific instructions on how the companies that are members of the tax group must complete Form 200 in Chapter 7 of this Practical Manual.