Electronic filing of the return
The filing of Corporation Tax and Non-Resident Income Tax returns for permanent establishments and entities under the income attribution regime established abroad with a presence in Spanish territory (form 200) must be done compulsorily electronically , under the terms established in Order HAP /2194/2013, of November 22, which regulates the procedures and general conditions for the filing of certain self-assessments, information returns, census returns, communications and refund requests, of a tax nature.
The electronic submission of declarations via the Internet can be carried out through the Electronic Office of the State Tax Administration Agency, which can be accessed directly through the following electronic address: https://sede.agenciatributaria.gob.es
Taxpayers or companies representing tax group that are covered by the current account system for tax purposes must take into account the procedure established in the Order of December 22, 1999 , which establishes the procedure for the electronic submission of declarations-settlements that generate debts or credits that must be recorded in the current account for tax purposes.
To learn about the specifics of electronic submission of declarations in cases of joint taxation to the State Administration and the Provincial Councils of the Autonomous Community of the Basque Country and/or the Foral Community of Navarre, consult Chapter 14 of this Manual.