The Corporate Tax declaration: general questions

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

The submission of both declarations must be done obligatorily electronically via the Internet using a recognized electronic certificate:

a) Model 200

Form 200 for the Corporate Tax declaration will be applicable, in general, to all Corporate Tax taxpayers required to file 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 entities comprising the group, including the parent company, must submit the corresponding individual declarations in Form 200, which will be completed until the theoretical net amounts corresponding to the respective entities are calculated (box [00592] "Net share" on page 14 of Form 200).

The dependent entities that are members of a tax group should not complete the income or refund document.

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