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Practical Manual of Companies 2022.

News about the 2022 Societies campaign

In addition to the new regulations, with the aim that the Tax Agency has more information to improve both control and assistance to taxpayers in their obligation to self-assess Corporate Tax, the following tables have been introduced breakdown number on models 200 and 220:

  • In form 200, the table details “SICAV partners under 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 collected, as well as the NIF of the Collective Investment Institutions where it reinvests, with the objective of being able to make notices about the deadline for compliance with the reinvestment and to be able to assist in completing the model, allowing you to fill in 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 can pay taxes.

  • In form 200, for cases in which the taxpayer carries out agricultural and/or livestock activities , the incorporation on page 21 of the table «Communication of the net amount of the turnover» of information relating to said activities. This information must be included to respond to requests for information that may be received within the framework of the application 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 specifically appears.

  • In models 200 and 220, the table details «Special regime for ships and shipping companies in the Canary Islands: breakdown of the compensation of negative tax bases» , with information on the amount of negative tax bases that correspond to the special regime for shipping entities of the Canary Islands and those that correspond to the rest of the activities, in such a way that it allows the taxpayer to be assisted in the application of section 4 of article 76 of Law 19/1994, of July 6, with the objective that the negative tax bases derived from the activities that generate the right to apply the regime special of 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 models 200 and 220, the tables detail the deductions for investments and expenses made 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 African territories Occidental and advertising and advertising expenses (art. 27 bis Law 19/1994) so that the “Web Companies” form can properly calculate the amount of the minimum liquid quota in accordance with the provisions of the new article 30 bis of the LIS.