Non-consolidated annual accounts for Corporation Tax

The State Tax Administration Agency publishes the new statistics "Unconsolidated annual accounts of the Corporate Tax" based on the corporate tax returns corresponding to the reference fiscal year of the statistics and in which the information that until now was published in the statistics of "Annual accounts in the Corporate Tax" and the "Statistics by items of the Corporate Tax" has been unified.

This publication presents detailed information of the main items contained in the tax return form 200 ("Corporation Tax and Non-resident Income Tax with permanent establishments. "Settlement declaration"), distinguishing between non-financial companies, insurance companies, credit institutions and collective investment institutions and differentiating between companies belonging and not belonging to consolidated groups.

The statistics provide data on the Balance Sheet, Profit and Loss Account, Adjustments to Accounting Results and Liquidation for each type of company with different classifications such as the Autonomous Community in which they declare, the sector to which they belong or the size of the company.

Next release: October 2025 (2023 data)