Corporation Tax
We help you file the tax returns that are levied on the revenue of legal persons
Highlighted procedures
You can file paperwork associated with forms 200, 202, 217, 220, 221, 222 and 237.
Corporate Campaign 2023
Access all the information and procedures to complete and submit your corporate tax return for the 2023 financial year
News on Corporation Tax
Find out about the changes in Corporation Tax regulations and the new INFORMA references.
Do you have to file a Corporation Tax return?
We’ll let you know which entities have to pay Corporation Tax and which are exempt.
Civil companies for Corporation Tax purposes
Civil law companies are generally liable to Corporation Tax.
What is the taxable base and how is it determined in Corporation Tax?
All the information related to the liquidation of Corporation Tax: taxable base, exemptions, rates, etc.
Gross and net tax liability. Minimum taxation in Corporation Tax Regime
Get information on the minimum Corporation Tax payable
Deductions and tax benefits for Corporation Tax purposes
Deductions and tax benefits that can be applied for Corporation Tax purposes
Corporation Tax Management
All the information related to filing deadlines, forms and accounting and registration obligations for Corporation Tax.
Modification of Corporation Tax returns and filing of previous years' returns
Here you will find everything you need to know if you need to amend a return or file a return from previous years. All these returns must be submitted electronically
I want a certificate of my Corporation Tax return
Get a certificate of your Corporation Tax return
Withholdings and payments on account for Corporation Tax purposes
Obligations as a withholder of Corporation Tax
Payments in instalments for Corporation Tax purposes
Obligation, deadlines, modalities and forms for the submission of instalment payments
Brexit
Consequences of Brexit on Corporation Tax from 1 January 2021
Help
- Practical Manual for Companies 2023
- Practical Manual of Companies 2023 (5068 KB - pdf )
- Corporation Tax practical guide 2022
- Practical Manual of Companies 2022 (14094 KB - pdf )
- Corporation Tax practical guide 2021
- Practical Manual of Companies 2021 (12,640 KB - pdf )
- Practical Manual of Companies 2020 (version 18-11-2021) (1190 KB - pdf )
- Practical Manual of Companies 2019 (5.429 KB - pdf )
- Practical Manual of Companies 2018 (7421 KB - pdf )
- Practical Manual of Companies 2017 (5611 KB - pdf )
- INFORMA FAQs
- Ley 27/2014, de 27 de noviembre,
del Impuesto sobre Sociedades.
- Real Decreto 634/2015, de 10 de julio,
por el que se aprueba el Reglamento del Impuesto sobre Sociedades.
- Orden HAC/495/2024, de 21 de mayo,
por la que se aprueban los modelos de declaración del Impuesto sobre Sociedades y del Impuesto sobre la Renta de no Residentes correspondiente a establecimientos permanentes y a entidades en régimen de atribución de rentas constituidas en el extranjero con presencia en territorio español, para los períodos impositivos iniciados entre el 1 de enero y el 31 de diciembre de 2023, y por la que se modifican la Orden HAP/2194/2013, de 22 de noviembre, la Orden HFP/227/2017, de 13 de marzo, y por la que se aprueba el modelo 202 para efectuar los pagos fraccionados a cuenta del Impuesto sobre Sociedades y del Impuesto sobre la Renta de no Residentes correspondiente a establecimientos permanentes y entidades en régimen de atribución de rentas constituidas en el extranjero con presencia en territorio español, y el modelo 222 para efectuar los pagos fraccionados a cuenta del Impuesto sobre Sociedades en régimen de consolidación fiscal y se establecen las condiciones generales y el procedimiento para su presentación electrónica.
- Ley 27/2014, de 27 de noviembre,