Issues to consider when settling the Tax in 2025

Filing of the Corporate Income Tax return for taxpayers subject to regional regulations

As new thing to keep in mind in the filing of the Corporate Income Tax return of the For taxpayers subject to regional regulations, the acceptance of the XML file is the acceptance of the XML file..

Thus, according to the provisions of article 4.2 of Order HAC/529/2026, of May 7, taxpayers subject to the regional regulations for the presentation of Corporate Income Tax returns may use either the forms 200 and 220 approved in this Order, making their presentation electronically, or the form approved by the corresponding regional regulations. If you choose to submit the model approved by the regional regulations, you must register the corresponding model with the Tax Administration, which, as a new feature, will accept a processable format that uses an extensible markup language (XML file).Likewise, the income or refund documents approved in Annexes I and II of the aforementioned Order HAC/529/2026, of May 7, which are available on the Electronic Headquarters of the State Tax Administration Agency, must be used.