News in the 2023 Companies campaign

In addition to the regulatory developments, 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 Corporate Tax, the following developments have been incorporated into model 200:

• A new character is incorporated on page 1 of form 200 through which it can be reported whether it is a participant of an economic interest group or a temporary union of companies. Likewise, in relation to the participants in economic interest groups and temporary business unions, modifications are introduced in the detailed table on pages 24 and 24 bis of model 200 on the special regime applicable to said entities.

• A new table called "Identification of the beneficial owner of the entity" is incorporated on page 2 bis of model 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 owners real of them.

• modifications are introduced in the detail table of Model 200 on the special regime applicable to Economic Interest Groups and Temporary Unions of Companies .

Finally, it is published in Annex VI of Order HAC /495/2024, of May 21, which approves the Corporate Tax and Income Tax model. of Non-Residents for the tax periods beginning between January 1 and December 31, 2023, a new form related to the Reserve for investments in the Balearic Islands in order to carry out the communication of the materialization of the anticipated 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 declaration for the tax period in which the advance investments are made.