Information on Regional Tax Authorities
Know the regional regulations to which the entity is subject regarding Corporate Tax.
Bizkaia
We inform you of the place, deadline and form of presentation
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:
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MODEL 200 for self-assessment of Corporate Tax and Income Tax for non-residents with permanent establishment and entities under the regime of attribution of income incorporated abroad with presence in the Historical Territory of Bizkaia , for the years starting on January 1, 2023 (FORAL ORDER 196/2024, of June 5, published in the Official Gazette of Bizkaia on June 13, 2024).
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MODEL 220 of self-assessment of the Corporate Income Tax corresponding to the tax groups, which pay taxes under the special regime established in Chapter VI of Title VI of Foral Standard 11/2013, of December 5 , of the Corporate Tax, for the years beginning on January 1, 2023 (FORAL ORDER 196/2024, of June 5, published in the Official Gazette of Bizkaia of June 13, 2024).
Filing
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Taxpayers subject to the regional regulations of Bizkaia must submit the Corporate Tax declaration compulsorily 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.
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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 preparation of the self-assessment is The self-assessment obtained, after using the corresponding file conversion program, available on its website.
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Payment methods
For years beginning on or after January 1, 2023, in the event that the result of the self-assessment is to be returned , the direct debit will be mandatory, will be irrevocable and must comply with the following conditions:
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The Regional Treasury of Biscay must be informed of the ownership of the IBAN code.
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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.