News in the 2023 Corporate Tax 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 new features have been incorporated into Form 200:

• A new character added to page 1 of form 200, which will allow you to report whether you are a participant in an economic interest group or a temporary business association. Likewise, in relation to the participants in economic interest groups and temporary business associations, modifications are introduced in the detail table on pages 24 and 24 bis of form 200 on the special regime applicable to said entities.

• new called "Identification of the beneficial owner of the entity" is added to page 2 bis of form 200. This table has its origin in the modification of article 93 of Law 58/2003, of December 17, General Tax, to indicate that legal persons or entities must communicate to the Tax Administration the identification of the real owners of the same.

• modifications are introduced in the detail table of Form 200 on the special regime applicable to Economic interest groups and Temporary business associations .

Finally, Annex VI of Order HAC /495/2024, dated May 21, approving the model for the Corporate Tax and the Non-Resident Income Tax for tax periods beginning between January 1 and December 31, 2023, publishes a new form to the Reserve for investments in the Balearic Islands in order to carry out the communication of the materialization of the advance investments and their financing system in accordance with the provisions of section Four.10 of the Seventieth Additional Provision of Law 31/2022, of December 23, which must be submitted prior to the Corporate Tax return for the tax period in which the advance investments are made.