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Practical Manual for Companies 2024.

Documents to be submitted before the tax return

1. Documentation

Prior to filing the tax return, taxpayers must submit electronically using the specific forms that have been defined for this purpose, the following additional information:

  1. When a declaration has been entered into correction to the profit and loss account result, as a decrease, by amount equal to or greater than 50,000 euros In the section corresponding to "Other corrections to the result of the profit and loss account" (box [00414] on page 13 of form 200), the taxpayer must describe the nature of the adjustment made through the additional information form for adjustments and deductions, which appears as Annex III in the Order HAC/657/2025, of June 21.

  2. When the amount of the deduction generated in the fiscal year (regardless of whether it is applied or remains pending for future years), whether equal to or greater than 50,000 euros For the deductions listed below, additional information will be requested through the Additional Adjustments and Deductions Information form listed as Annex III in the OrderHAC/657/2025, of June 21.

    • Deduction for reinvestment of extraordinary profits for the year 2024 regulated in section 7 of the twenty-fourth transitional provision of the LIS (box [00289] on page 16 of form 200): The assets transferred and the assets in which the investment is made must be identified.

    • Deduction for research and development and technological innovation activities for the year 2024 regulated in article 35 of the LIS (boxes [00798] and [00096] on page 18 of form 200): The investments and expenses that give rise to the right to the deduction must be identified.

  3. When the small and medium-sized enterprises, apply in addition to the deduction regime for research and development and technological innovation activities established in article 35 of the LIS, the bonus on Social Security contributions, must submit in accordance with article 8 of Royal Decree 475/2014, of June 13, on bonuses in Social Security contributions, a annual report of activities and projects carried out and researchers affected by the bonus, whose information must be completed in the Social Security contribution bonus form approved for this purpose as Annex IV in the OrderHAC/657/2025, of June 21.

    The section corresponding to the annual report on activities and projects carried out must identify the project or activity, the corresponding start and end date, the total amount thereof, as well as the amount corresponding to the subsidised contributions and the deductions in corporate income tax.

    Furthermore, the section corresponding to the researchers' annual report must identify the project or activity, the names and surnames of the researchers, as well as the tax identification numbers, Social Security affiliation numbers and the value of subsidised contributions and deductions in Corporation Tax.

    You can consult the instructions for completing the form for bonuses in Social Security contributions .

  4. Taxpayers who are entitled to a reduction in the tax base of the amounts that, in relation to their establishments located in the Canary Islands, allocate from their profits to the investment reserve and that they carry out early investments that are considered as materialization of the reserve for investments in the Canary Islands made with provisions from said reserve, they must previously complete the form approved in the Annex V of the OrderHAC/657/2025, of June 21.

    In accordance with article 27.11 of Law 19/1994, of July 6, amending the Economic and Tax Regime of the Canary Islands, in the event that advance investments are made, their materialization as a Reserve for investments in the Canary Islands and their financing system will be communicated jointly with the declaration of Corporate Tax or Non-Resident Income Tax for the tax period in which the advance investments are made.

  5. Taxpayers who are entitled to a reduction in the tax base of the amounts that, in relation to their establishments located in the Balearic Islands, allocate from their profits to the investment reserve and that they carry out early investments that are considered as materialization of the reserve for investments in the Balearic Islands made with provisions from said reserve, they must previously complete the form approved in the Annex VI of the OrderHAC/657/2025, of June 21.

    In accordance with section Four.10 of the Seventieth Additional Provision of Law 31/2022, of December 23, in the event that advance investments are made, their materialization as a Reserve for investments in the Balearic Islands and its financing system will be communicated jointly with the declaration of Corporate Tax or Non-Resident Income Tax for the tax period in which the advance investments are made.

  6. Taxpayers who meet the requirements established in article 101 of the LIS may comply with the obligation of the specific documentation required in article 16.4 of the RIS , presented through the form of operations with related persons or entities the standardized document that appears as Annex V of Order HAP /871/2016, of June 6.

This additional information must be introduced on the specific forms that have been defined to this end, that the taxpayer must submit electronically before filing their corporate income tax return. To do this, you must connect to the Electronic Headquarters of the State Tax Administration Agency (electronic address: https://sede.agenciatributaria.gob.es ) and, within the page for managing model 200 , select the form you wish to submit.

You can also access the completion of these forms from the "Declaration processing service (WEB Companies)", in the section "Presentation of prior documentation in the electronic office" on page 21 of form 200, by clicking on the button of the form you wish to submit.

Remember:

When the taxpayer submits one of these forms, he/she must enter the Company Reference Number (NRS) corresponding to the documentation submitted in the section "Presentation of prior documentation in the electronic office" on page 21 of form 200.

2. Tax return forms

Prior to filing the tax return, taxpayers must submit, where applicable, the following return forms :

  1. When the taxpayer has been a beneficiary of aid obtained under all the incentives applicable within the framework of the Economic and Fiscal Regime of the Canary Islands as well as any other, whatever their nature, that are considered State aid, must be submitted within the deadline established for filing the Corporate Income Tax return, model 282 of «Annual information declaration of aid received within the framework of the Economic and Fiscal Regime of the Canary Islands and other state aid, derived from the application of European Union Law", approved by Order HAP/296/2016, of March 2 (modified by Order HAC/646/2024, of June 25).

  2. When the taxpayer has been a beneficiary of aid obtained under all incentives applicable within the framework of the Special tax regime of the Balearic Islands, must be submitted within the deadline established for filing the Corporate Tax return, model 283of «Annual information declaration of aid received under the special tax regime of the Balearic Islands, approved by Order HAC/1031/2024, of September 25.

  3. When the taxpayer has registered deferred tax assets referred to in section 2 of the thirty-third transitional provision of the LIS, and chooses to exercise the conversion right established in article 130 of said rule with respect to said assets, he must carry out the payment of the patrimonial benefit conversion of deferred tax assets into payable credit as provided for in the Thirteenth Additional Provision of the LIS through the model 221 of self-assessment of the patrimonial benefit for conversion of deferred tax assets into payable credit against the tax administration, approved by Order HFP/550/2017, of June 15.

Remember:

When the taxpayer files any of these declarations, they must enter the supporting document number identifying said filing in the "Previous Documentation Submission to the Electronic Office" section on page 21 of Form 200.

3. Communications to the Tax Administration

Prior to filing the Corporate Tax return, taxpayers must electronically submit the following communications to the Tax Authority:

  1. With effect for tax periods beginning on or after January 1, 2021, the taxpayer who participates in the financing of Spanish productions of feature and short films and audiovisual series of fiction, animation, documentaries or production and exhibition of live shows of performing and musical arts carried out by another taxpayer, and who intends to apply the deduction provided for in article 39.7 of the LIS , must submit the financing contract and certification of compliance with requirements a') and b') of section 1 or requirement a) of section 3 of article 36 of the LIS, as appropriate, in a written communication to the tax administration , signed by both the producer and the taxpayer participating in the financing, prior to the end of the tax period in which they are entitled to apply the deduction.

    This communication may be submitted through the procedure enabled for this purpose at the Electronic Headquarters of the State Tax Administration Agency (electronic address: ) and, within the page of procedures for model 200 , selecting the procedure "Presentation of communication regulated in art. 39.7 LIS".

  2. When operations are carried out to which the special tax regime for in Chapter VII of Title VII of the LIS applies, the acquiring entity of the operations, unless it is not resident in Spanish territory in which case it will be the transmitting entity, must submit a communication in accordance with the provisions of article 48 of the RIS , with the content referred to in article 49 of said Regulation .

    This communication must be made within the period of three months following the date of registration of the public deed in which the operation is documented. If registration is not necessary, the period will be calculated from the date on which the public deed or equivalent document corresponding to the operation is granted. In the case of operations involving a change of registered office, the notification must be made within three months of the date of registration in the register of the Member State of the new registered office of the public deed or equivalent document in which the operation is documented.

    This communication may be submitted through the procedure enabled for this purpose at the electronic headquarters of the State Tax Administration Agency (electronic address: https://sede.agenciatributaria.gob.es ) and, within the form 200 management page, selecting the procedure “Presentation of communication regulated in art. 48 RIS”).

    Keep in mind:

    In relation to this communication, you can consult the section "Documentation that must be submitted with the declaration» of this Chapter, the presentation specialty for the case in which operations are carried out to which the special tax regime provided for in Chapter VII of Title VII of the LIS applies, when neither the acquiring entity nor the transmitting entity are residents in Spanish territory.