Information on Regional Tax Authorities
Knows the provincial regulations to which the entity is subject with respect to corporate income tax.
Araba-Álava
We inform you of the place, deadline and form of presentation.
Information helpline:945 18 15 55
Website: www.araba.eus
The form or place of filing is determined by the entity's corporate income tax regulations.
FORM 200 for the tax return-settlement of Corporate Income Tax and Non-Resident Income Tax corresponding to permanent establishments and entities under the income attribution system incorporated abroad with a presence in the Historical Territory of Álava, for tax periods commencing between 1 January and 31 December 2021 (form approved by Provincial Order 369/2022, of the Provincial Councillor for Treasury, Finance and Budgets, of 17 June and published in the BOTHA of 27 June 2022).
Place for presentation
Entities that pay tax in accordance with the regulations of Alava shall draw up their self-assessment corresponding to form 200 using the "Tax Forms" aid programme developed by the Department of Treasury, Finance and Budgets of the Provincial Council of Alava and shall present it obligatorily by telematic means through the Electronic Headquarters.
The aid programme can be downloaded from the official website of the Provincial Council of Alava www.araba.eus and it will be used to access form 200.
Entities that pay taxes in accordance with state, Biscayan or Gipuzkoan regulations shall draw up their self-assessment using the computerised means developed by their competent tax administration by virtue of their regulations, and shall obligatorily transmit by telematic means the files thus obtained through the Electronic Headquarters.
Entities that pay tax in accordance with regulations in Navarre shall complete a summary declaration online at the Electronic Headquarters of the Provincial Council of Álava, to which they shall attach the file of their complete declaration, prepared using the computerised means approved by the Provincial Treasury of Navarre, in PDF, TIF, TIFF or ZIP format.
Self-assessments of form 200 must be sent electronically to the Provincial Treasury of Álava via the Electronic Headquarters, whatever the result:positive, zero or a right to a refund.
Payment methods
In the case of applying the alavesa regulations, the entities whose declaration of form 200 results in a quota to be paid, must make the payment by one of the following modalities:
Direct debit payment, in which case the selected financial institution must be a Collaborating Entity, in accordance with the provisions of Regional Decree 26/1996, of 27 February.
Payment using the Basque Administration's payment gateway system.
Payment via a paying-in slip, issued by the Regional Commission of Álava when submitting the tax return during the corresponding period.
In the case of applying Navarra regulations, entities whose tax return form 200 results in a tax payable must make the payment in one of the following ways:
Direct debit payment, in which case the selected financial institution must be a Collaborating Entity, in accordance with the provisions of Regional Decree 26/1996, of 27 February.
Payment via a paying-in slip, issued by the Regional Commission of Álava when submitting the tax return during the corresponding period.
In the event of applying state, Biscayan or Gipuzkoan regulations, the entities whose declaration form 200 results in a tax to be paid must make the payment by direct debit, in which case the selected financial institution must be a Collaborating Entity in accordance with the provisions of the aforementioned Provincial Decree.
FORM 220 for the tax return-settlement of Corporation Tax corresponding to entities representing a tax group taxed under the special regime regulated in Chapter VI of Title VI of Provincial Regulation 37/2013, for tax periods commencing between 1 January and 31 December 2021 (form approved by Provincial Order 369/2022, of the Deputy of the Treasury, Finance and Budgets, of 17 June and published in the BOTHA of 27 June 2022).
Tax groups subject to Álava regulations
Entities representing tax groups taxed under the tax consolidation regime subject to (Chapter VI, Title VI of Provincial Regulation 37/2013) must file a corporate income tax return on form 220.
The tax return must be submitted by telematic means through the Electronic Office.
The 'Tax Forms' help program can be downloaded from the official website of the Regional Commission of Álava, www.alava.net, where you can also access form 220.
All companies that form part of the group will file the tax returns established for the individual taxation system with the Regional Treasury of Álava using the forms approved in their respective regulations.
- Tax groups subject to state, Vizcaya or Gipuzkoa regulations
Entities representing tax groups that pay taxes in accordance with State, Biscayan or Gipuzkoan legislation shall prepare their self-assessment using the computerised means developed by their competent tax administration in accordance with the applicable regulations, and shall send by telematic means the files thus obtained through the Electronic Headquarters.
Companies that form part of the group that have a volume of operations in the Historic Territory of Álava, will file the tax returns established for the individual taxation system to the Regional Treasury of Álava, using the forms approved by their respective regulations.
Tax groups subject to Navarre regulations
The entities representing the tax groups that pay tax in accordance with Navarre regulations shall complete a summary return online at the E-Office of the Provincial Council of Álava, to which they shall attach the file of their complete return, prepared using the computerised means approved by the Provincial Treasury of Navarre, in PDF, TIF, TIFF or ZIP format.
Companies that form part of the group that have a volume of operations in the Historic Territory of Álava, will file the tax returns established for the individual taxation system to the Regional Treasury of Álava, using the forms approved by their respective regulations.
Payment methods
Self-assessments of form 220 must be sent electronically to the Álava Provincial Treasury via the Electronic Office, whatever the result:positive, zero or a right to a refund.
In the case of applying the Alava regulations, tax groups whose tax return form 220 results in a tax payable must make the payment in one of the following ways:
Direct debit payment, in which case the selected financial institution must be a Collaborating Entity, in accordance with the provisions of Regional Decree 26/1996, of 27 February.
Payment using the Basque Administration's payment gateway system.
Payment via a paying-in slip, issued by the Regional Commission of Álava when submitting the tax return during the corresponding period.
In the case of applying Navarra regulations, tax groups whose tax return form 220 results in a tax payable must make the payment in one of the following ways:
Direct debit payment, in which case the selected financial institution must be a Collaborating Entity, in accordance with the provisions of Regional Decree 26/1996, of 27 February.
Payment via a paying-in slip, issued by the Regional Commission of Álava when submitting the tax return during the corresponding period
In the event of applying state, Biscayan or Gipuzkoan regulations, the tax groups whose tax return form 220 results in a tax payable must make the payment by direct debit, in which case the selected financial institution must be a Collaborating Entity in accordance with the provisions of the aforementioned Provincial Decree.
Submission deadline (for both forms)
The self-assessment shall be submitted within 25 calendar days following the six months after the end of the tax period.
Taxpayers subject to the regulations of the Territorio Histórico de Álava whose deadline had begun prior to the entry into force of this Order may submit their self-assessment within 25 calendar days following the entry into force of this Order.
Taxpayers subject to regulations other than those of Alava shall submit their self-assessments to the Provincial Treasury in accordance with the deadlines established in their respective regulations.