Information on Regional Tax Authorities

Guipuzkoa

Website:wwww.gipuzkoa.eus

The regulations to which the company is subject with respect to Corporation Tax determines the manner of filing. Entities subject to Guipuzcoan regulation may submit their tax returns using the following forms:

• MODEL 200 for self-assessment of Corporate Tax and Non-Resident Income Tax for permanent establishments and entities under the income attribution regime established abroad with a presence in the Historical Territory of Gipuzkoa, for the periods beginning between January 1 and December 31, both in the year 2023 (approved by Foral Order 270/2024, of June 12, published in the Official Gazette of Gipuzkoa on June 18, 2024).

• MODEL 220 for self-assessment of Corporate Tax – Tax consolidation regime corresponding to tax groups, for the periods beginning between January 1 and December 31, both in 2023 (approved by Foral Order 270/2024, of June 12, published in the Official Gazette of Gipuzkoa on June 18, 2024).

Taxpayers who are subject to Gipuzkoa regulations, and those who are taxed in Gipuzkoa by business volume and are subject to the regulations of Biscay, Álava and common territory, must file their self-assessment for Corporation Tax and Non-Resident Income Tax (permanent establishments) digitally.

To file the self-assessment online, if taxes are paid in Gipuzkoa in accordance with Gipuzkoa regulations, you must first use the assistance program found on the Zergabidea platform, which can be accessed from the website of the Provincial Council of Gipuzkoa ( www.gipuzkoa.eus ).

Taxpayers who, in accordance with the Economic Agreement are subject to state regulations or the regulations of Alava or Bizkaia, and are required to pay tax on a joint basis to the Tax Authorities of the Gipuzkoa Region, will fill in the file to be sent through the programs approved by the Authorities for this purpose.

Taxpayers who pay taxes under the regulations of Álava or Vizcaya must use the converter program of the Zergabidea platform, which can be accessed from the website of the Provincial Council of Gipuzkoa ( www.gipuzkoa.eus ).

Taxpayers subject to state regulations must transmit the files generated by the State Tax Administration Agency's program through the "Zergabidea" platform. Once you have accessed it, you must go to the section “Submission of files/Presentation of state model companies”. The file will be transmitted directly, without the need to use a converter.

However, taxpayers who are taxed in Gipuzkoa by business volume, and are subject to Navarre regulations, must file their tax returns in paper format. The self-assessment must be submitted using the model approved by the Navarrese tax authorities.

In the case of self-assessment in paper format, it must be submitted accompanied, in addition to the documentation that may be established, by the accounting document model for the settlement in several administrations that corresponds to among the following, which can be downloaded from the website of the Provincial Council of Gipuzkoa:

• Form 20 G, for general use.

• Form 22 G, for dominant organisations of groups that pay tax under the special system of tax consolidation.

Self-assessment filing and payment period:

General rule: the self-assessment shall be filed in the 25 days following the six months after the end of the tax period, unless at that date the approval order for the forms has not been published, in which case the term will be 25 days from its entry into force.

Special rule: The deadline will be one month from the date when the tax period is deemed to have concluded due to the cessation of the activity of the permanent establishment or, otherwise, the disengagement of the investment made in the permanent establishment is carried out, as well as in cases where it transfers its activity abroad, the permanent establishment is transferred to another natural person or entity, the head office moves its residence and when the owner of the permanent establishment dies. In these cases, the period will begin to run from the date on which any of the aforementioned events occur.

Form of entry

The general rule is that payment of self-assessments with a result to be entered is made by direct debit, although you can choose to do so through the Payment Gateway or through a collaborating entity, presenting the corresponding payment letter.

Taxpayers who submit their self-assessment in paper format must make the payment to a collaborating entity.

When the self-assessment submitted either electronically or in paper format results in an amount to be refunded, this will be made by bank transfer.