Consolidated annual accounts for corporate tax

Statistics "Consolidated annual corporate tax accounts" contains consolidated information on individual companies not integrated into groups that file in Form 200 and consolidated groups that file in Form 220. This information, complementary to that provided in the statistics of the annual accounts on corporate tax, provides the consolidated net quota for corporate tax on an accrual basis.　

It is well known that corporate tax contains a consolidation tax regime that allows companies to declare and pay taxes on the tax in a consolidated manner. This form 220, which is essential for knowing the amount collected, has so far remained in the background with respect to the figures published by the Tax Agency, which has given rise to a controversial debate on the taxation of companies and the effective rates.　

Consequently, the objective of this publication is to expand the information regarding consolidated groups, disaggregating the information already published for all companies into groups of non-financial entities, credit institutions and insurance companies, combining the data declared by individual companies and by consolidated groups, with details of the main declared figures and the effective rates by turnover and by number of employees, so that the total data by type of entity corresponds to the actual taxation of entities subject to corporate tax in Spain.　

In addition, companies that, due to their special characteristics, are taxed at a rate of 0 for their tax base (pension funds, UTES and SOCIMIS) or whose tax rate is 1% (collective investment institutions and SICAV) are eliminated, with the sole objective that their special characteristics do not disrupt the calculation of the effective rates.

Next release: October 2026 (Data from 2024)