Information on Regional Tax Authorities
Know the regional regulations to which the entity is subject regarding Corporate Tax.
Guipuzkoa
We inform you of the place, deadline and form of presentation
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:
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MODEL 200 self-assessment of Corporate Tax and Non-Resident Income Tax corresponding to permanent establishments and entities under the regime of attribution of income incorporated abroad with presence in the Historical Territory of Gipuzkoa, 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 of June 18, 2024).
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MODEL 220 of self-assessment of Corporate Tax – Tax consolidation regime corresponding to the 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 of 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 submit the self-assessment electronically, if you pay taxes in Gipuzkoa in accordance with Gipuzkoa regulations, you must first use the help program found on the Zergabidea platform, which can be accessed from the Provincial Council website. 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 Alava or Vizcaya regulations 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 through the program of the State Tax Administration Agency through the "Zergabidea" platform. Once they have accessed it, they must go to the section “Presentation 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 in the form approved by the Navarrese Tax Administration.
In cases of self-assessment on paper, it must be presented accompanied, in addition to the documentation that may be established, with the model accounting document for settlement in various administrations that corresponds to the following, which can be downloaded from the website of the Provincial Council of Gipuzkoa:
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Form 20 G, for general use.
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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 period will be one month from when the tax period is deemed to have ended due to the cessation of the activity of the permanent establishment or, otherwise, the investment on the day made with respect to the permanent establishment is disaffected, as well as in the cases in which that transfers its activity abroad, the transfer of the permanent establishment to another natural person or entity occurs, the head office transfers its residence and when the owner of the permanent establishment dies. In these cases, said period will begin to be computed from the date on which any of the aforementioned events occur.
Form of entry
The general rule is that the payment of self-assessments with results to be deposited is made by direct debit, although you can choose to do it through the Payment Gateway or through a collaborating entity, presenting the corresponding payment letter.
Taxpayers who submit the self-assessment on paper must make the payment to a collaborating entity.
When the self-assessment submitted both electronically and on paper results in an amount to be returned, this will be done by bank transfer.