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Practical Manual for Companies 2022.

News about the 2022 Societies campaign

In addition to the new regulations, 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 the Corporate Tax, the following breakdown tables have been introduced in forms 200 and 220:

  • In form 200, the detail box «SICAV members under the special dissolution and liquidation regime (DT 41 LIS )» on page 2 bis where the NIF of the SICAVs in which the taxpayer participates and that are dissolved must be entered, as well as the NIF of the Collective Investment Institutions where he/she reinvests, in order to be able to provide notices regarding the deadline for compliance with the reinvestment and to be able to assist in the completion of the form, allowing the completion of specific boxes that have been created for the application of the provisions of the forty-first transitional provision of the LIS, as well as the rates at which the SICAV may pay taxes.

  • In form 200, for cases in which the taxpayer carries out agricultural and/or livestock activities , the inclusion on page 21 of table "Communication of the net amount of turnover" of information relating to said activities. This information must be included in order to respond to requests for information that may be received within the framework of the implementation of interventions in the form of direct payments and the establishment of common requirements within the framework of the Strategic Plan of the Common Agricultural Policy. To do this, it is necessary to establish new boxes in which agricultural income appears specifically.

  • In models 200 and 220, the detail box "Special regime for ships and shipping companies in the Canary Islands: breakdown of the offsetting of negative tax bases» , with information on the amount of negative tax bases that correspond to the special regime for shipping entities in the Canary Islands and those that correspond to the rest of the activities, in such a way that it allows to assist the taxpayer in the application of section 4 of article 76 of Law 19/1994, of July 6, with the aim that the negative tax bases derived from the activities that generate the right to apply the special regime for ships and shipping companies in the Canary Islands, cannot be offset with positive tax bases derived from the rest of the entity's activities, neither in the current year nor in subsequent years.

  • In forms 200 and 220, the detail tables relating to deductions for investments and expenses incurred by port authorities (art. 38 bis LIS), for foreign film productions (art. 36.2 LIS) and for foreign film productions in the Canary Islands (art. 36.2 LIS and DA 14 Law 19/1994), as well as the breakdown of pending deductions generated in previous years for investments in West African territories and advertising and publicity expenses (art. 27 bis Law 19/1994) so that the "Web companies" form can properly calculate the amount of the minimum net fee in accordance with the provisions of the new article 30 bis of the LIS.