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Practical Manual for Companies 2024.

Updates on the 2024 Corporate Tax Campaign

In addition to the regulatory changes, the following changes have been added to Form 200 in 2024 to provide the Tax Agency with more information to improve both its control and assistance to taxpayers in their corporate tax self-assessment obligations:

  • For tax periods beginning on or after January 1, 2024, the Order HAC/657/2025, of June 21, introduces the figure of the corrective self-assessment as a single system for correcting self-assessments, which is why the necessary boxes are included in the aforementioned model so that the taxpayer can make the necessary correction.

  • A new character has been added to page 1 of form 200 which will allow report separately of the application for a subscription regulated in sections 2 and 3 of article 39 of the LIS, and validations for taxpayer assistance may be established specifically for one request or another.

  • The table "Net amount of turnover for the twelve months prior to the start date of the tax period" on page 1 of form 200 is modified to be able to incorporate the new limits applicable to large companies whose net turnover is at least 20 million euros during the twelve months prior to the date on which the tax period regulated in the Fifteenth Additional Provision of the LIS begins.

  • The section relating to the Mercantile Group, which is now located on page 1 bis of Form 200 and is also modified to request information on the taxpayers of the Complementary Tax, so that the entities that form part of a group that may have to present and pay the self-assessment of the Complementary Tax can be identified, with the aim of monitoring and validating within the declaration itself the adjustment for the accounting of said Tax.

  • It is established for the civil societies, the obligation to complete the table "B.2 Shares of persons or entities in the declarant" on page 2 of form 200, with at least the data corresponding to one of the partners.

  • The required information is completed regarding the real owner, which must be completed for the beneficial owner at the end of the financial year, to improve assistance in completing this information.

  • They are incorporated in Balance Sheet and Profit and Loss Account, specific boxes for the cooperative societies with the aim of adapting Form 200 to the specific features of the annual accounts models set out in Order EHA/3360/2010, of 21 December, which approves the rules on the accounting aspects of cooperative societies, and to facilitate its completion.

  • The table "Limitation on the deductibility of financial expenses" is modified. Art. 16 LIS» to adapt it to the modifications made in the Article 16 of the LIS, as well as to introduce changes that facilitate the calculation of the limit referred to in sections 1 and 2 of article 16 of the LIS.

  • The table "Reversal of impairment losses on securities representing participation in the capital or equity of entities pending reversal" is included on page 20 quaterDT 16 LIS)». This table has its origin in the reintroduction of the third section in the sixteenth transitional provision of the LIS, which contains the regulation of the reversal of impairment losses of the securities representing participation in the capital or equity of entities that have been tax deductible in the taxable base of the Corporate Tax in tax periods beginning before January 1, 2013.

  • The table detailing the participants of the tax periods beginning in 2024 is maintained. Economic interest groups and of Temporary business associations from page 24 bis of model 200, the completion of which continues to be volunteer.

  • The table "Deductions for investment in the Canary Islands with increased limits" on page 16 bis of form 200 is modified to incorporate the specialties of the joint limit applicable to the deduction for investments in fixed assets made in the Canary Islands according to the interpretive criterion issued by the Supreme Court in several rulings (among them, the STS 3486/2005 and STS 744/2009).

  • For those statements whose result is to enter, a significant improvement is introduced in terms of payment methods. To the traditional payment methods, direct debit, electronic payment by direct debit or direct obtaining of the Complete Reference Number (NRC), payment by means of credit card or debit under secure e-commerce conditions or through instant transfers carried out through secure electronic commerce platforms (BIZUM).