Information on Regional Tax Authorities

Bizkaia

Website: www.bizkaia.eus

The regulations that the company is subjected to with regard to Corporation Tax determines the submission method. Companies subject to the regional regulations of Biscay can file their tax returns using the following forms:

• MODEL 200 for self-assessment of Corporate Tax and Income Tax for Non-Residents with a permanent establishment and entities under the income attribution regime established abroad with a presence in the Historical Territory of Bizkaia, for fiscal years beginning on or after 1 January 2023 (FORAL ORDER 196/2024, of 5 June, published in the Official Gazette of Bizkaia on 13 June 2024).

• MODEL 220 for self-assessment of the Corporate Tax corresponding to tax groups that pay taxes under the special regime established in Chapter VI of Title VI of Foral Regulation 11/2013, of December 5, on Corporate Tax, for fiscal years beginning on or after January 1, 2023 (FORAL ORDER 196/2024, of June 5, published in the Official Gazette of Bizkaia on June 13, 2024).

Filing

• • Taxpayers subject to the Bizkaia regional regulations must file the Corporate Tax return electronically . To do so, they must generate the file with the self-assessment to be transmitted using exclusively the programs developed by the Department of Treasury and Finance of the Provincial Council of Bizkaia. The tax return shall be filed using the e-office of the Regional Commission of Bizkaia.

  • Taxpayers subject to other regulations:

  In the case of entities that pay corporate tax in the Historical Territory of Bizkaia in proportion to the volume of operations, applying the regulations of the common territory, of the Historical Territory of Araba/Álava or of Gipuzkoa, the self-assessment will be prepared using the computer means developed by the AEAT, the Regional Treasury of Araba/Álava or the Regional Treasury of Gipuzkoa, respectively, and the self-assessment obtained will be transmitted to the Regional Treasury of Bizkaia, through the electronic headquarters of the Provincial Council of Bizkaia, after using the corresponding file conversion program, available on its website.

Payment methods

For fiscal years starting on or after January 1, 2023, if the result of the self-assessment is to be returned , direct debit will be mandatory, irrevocable and must meet the following conditions:

1. The Regional Treasury of Biscay must be informed of the ownership of the IBAN code.

2. The holder of the IBAN Code must be the Declarant of the tax return being submitted.

With self-assessments that result in a payment due, the taxpayer can choose to pay via direct debit or via a paying-in slip.

For self-assessments that result in a payment due that are paid by direct debit, as well as the two previous conditions, the selected financial institution must be an entity that collaborates with the Regional Treasury of Biscay in tax collection.

Notwithstanding the foregoing, payment may be made by any other means available at the e-office of the Regional Commission of Bizkaia.

Filing period  

General deadline

The electronic filing of self-assessments, regardless of whether they are positive, negative or result in a refund, as well as the payment, where relevant, will take place within twenty-five calendar days following the six months after the conclusion of the tax period.

When, at the start of the indicated timeframe, the regional commission of the Treasury and Finance has not determined the method for filing the self-assessment for this period, the self-assessment must be filed within twenty-five calendar days following the effective date of the provision that determines said method.