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Practical Handbook for Companies 2025.

New features in the 2025 Companies campaign

In addition to the regulatory changes, with the aim of providing the Tax Agency with more information to improve both the control and assistance to taxpayers in their obligation to self-assess Corporate Income Tax, the following changes have been incorporated into form 200 in 2025:

  • In accordance with Royal Decree 10/2025, of January 14, which approves the National Classification of Economic Activities 2025 (CNAE-2025), the classification of the entity's main activity is modified to adapt it to the new National Classification of Economic Activities 2025, called «CNAE-2025».

  • In order to improve the suitability of the model to the wording of Article 6 of Law 7/2024, of December 20, The literals of the keys [00081] and [00082] are modified] to include as an entity type the subsidiary or ultimate parent company of a large national group. In line with this change, the section has been drafted "Business Group" from page 1 bis.

  • They have been introduced warning or alert messages to verify the entry of declarations with exercise type 3 that reflect a tax period whose duration is less than 12 months.

  • The "Capitalization Reserve" table from page 20 bis to adapt it to the modifications of article 25 of the LIS. For these purposes, boxes are included to report on the percentage increase in the average total workforce and on whether it is an entity whose INCN during the 12 months prior to the date on which the tax period to which the reduction corresponds begins is less than 1 million euros.

  • From a technical perspective, improvements are introduced to optimize the operation of the corrective self-assessments. Improvements are also introduced in the validations applicable to the completion of the information corresponding to the economic interest groupings and temporary business associations, in order to ensure its compliance with the regulations, as well as to provide greater consistency and quality in the data supplied.

  • New for the filing of the declaration of the Corporate Income Tax of taxpayers subject to regional regulations Submissions in a processable format using an extensible markup language (file) will be accepted XML(in its English acronym) which will be submitted to the electronic headquarters of the State Tax Administration Agency for its subsequent conversion. This automated information exchange system will achieve better traceability of these taxpayers' data, as well as a reduction in possible transcription errors that could occur with the previous system. Likewise, in those cases where this format is not available, the possibility of submitting the declaration in the formats accepted by the corresponding aid programs will be maintained.