Information on Regional Tax Authorities
Knows the provincial regulations to which the entity is subject with respect to corporate income tax.
We inform you of the place, deadline and form of presentation.
Tax information telephone number:946 125 500
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:
FORM 200 for self-assessment of Corporate Income Tax and Non-Resident Income Tax with permanent establishment and entities under the income attribution system incorporated abroad with presence in the Historical Territory of Biscay, for financial years commencing on or after 1 January 2021 (ORDEN FORAL 633/2022, of 8 June, published in the Official Gazette of Biscay of 16 June 2022).
FORM 220 for self-assessment of Corporate Income Tax corresponding to tax groups that pay tax under the special regime established in Chapter VI of Title VI of Provincial Regulation 11/2013, of 5 December, on Corporate Income Tax, for tax years commencing on or after 1 January 2021 (ORDEN FORAL 633/2022, of 8 June, published in the Official Gazette of Bizkaia of 16 June 2022).
It is compulsory for taxpayers subject to the regional regulations of Bizkaia to file their Corporation Tax return digitally. To do so, they must generate the file with the self-assessment to be filed, by exclusively using the programs developed by the Treasury and Finance Department of the Regional Commission of Bizkaia,The tax return shall be filed using the e-office of the Regional Commission of Bizkaia.
Taxpayers subject to other regulations:In the case of entities that pay corporation tax in the Historical Territory of Bizkaia in proportion to the volume of operations, applying the regulations of the common territory, the Historical Territory of Araba/Álava or the Historical Territory of Gipuzkoa, the self-assessment shall be made using the computerised means developed by the AEAT, the Provincial Treasury of Araba/Álava or the Provincial Treasury of Gipuzkoa, respectively, and the self-assessment obtained shall be transmitted to the Provincial Treasury of Bizkaia, via the electronic headquarters of the Provincial Council of Bizkaia, after using the corresponding file conversion programme, available on the Provincial Council's website.
For fiscal years starting after 1 January 2021, if the result of the self-assessment is a refund, the direct debit details are compulsory, will be irrevocable and must meet the following conditions:
The Regional Treasury of Biscay must be informed of the ownership of the IBAN code.
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.
Deadline for submission
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.