Tax period

On page 1 of Form 200 there is a table relating to the tax period in which the start and closing dates of the tax period must be entered, which in no case may exceed twelve months.

The tax period must coincide with the entity's financial year , which may or may not coincide with the calendar year, and be equal to or less than twelve months.

In this table, those special cases in which the tax period is understood have concluded without having finished the financial year will also be taken into account, were already referred to in of this Manual.