Filing
One of the main objectives of the State Tax Administration Agency is to minimize the compliance costs that citizens must bear in their relations with the Public Treasury.
Faithful to this purpose, and in order to facilitate taxpayers' compliance with their tax obligations, the Tax Agency makes available to taxpayers the edition of the Practical Manual on Corporate Tax and Non-Resident Income Tax. for this tax that obtain income subject to it through permanent establishment and entities under the regime of attribution of income incorporated abroad with presence in Spanish territory for the year 2022, adapted to the language
This Manual is not only designed to facilitate the completion of the Corporate Tax and Non-Resident Income Tax declaration models, but also for the disclosure of the Tax itself. Its structure, aimed at this purpose, has been made by distinguishing two parts: the first, referring to the main developments and general issues of the Tax, and the second, which carefully examines the content of each page of the declaration models, including everything from general completion issues to the particularities of each special regime. Furthermore, under the headings of "Important" and "To take into account", certain clarifications related to the application of the Tax have been included in some chapters, which have been considered relevant. Finally, at the end of the Manual, two annexes are included that include the different declaration models for Corporate Tax and Non-Resident Income Tax (forms 200 and 202), and a regulatory appendix that contains the Law and Regulations. of the Tax, as well as other relevant regulations related to it.
On the other hand, its preparation in this HTML digital format seeks to achieve three basic objectives that have been repeatedly demanded by taxpayers.
The first is its web accessibility, that is, ensuring that access to it is possible for the maximum number of people, regardless of the technical characteristics of the equipment used to access the web.
The second, enable and make available to taxpayers simultaneously the contents of the Manual in other languages or co-official languages.
The third and final objective is to optimize the use of its content, that is, an effective exploitation of the content of the Manual that avoids the duplication of documents on the Tax Agency website on the same topics, reducing excess storage and need to be updating a plurality of comparatively coincident documents.
Since the 2020 Corporate campaign, given the advantages that the Manual provides in its HTML version, it was decided to delete the paper version of the Practical Manual for Corporate Tax and Non-Resident Income Tax, and only maintain the version in HTML. Furthermore, from the HTML version, the possibility of generating a file in
Taxation Management Department