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Information on Regional Tax Authorities

Knows the provincial regulations to which the entity is subject with respect to corporate income tax.

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Guipuzkoa

We inform you of the place, deadline and form of presentation.

Information helpline:902 100 040

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:

  • FORM 200 for self-assessment of Corporate Income Tax and Non-Resident Income Tax corresponding to permanent establishments and entities under the income attribution system constituted abroad with a presence in the Historical Territory of Gipuzkoa, for the periods commencing between 1 January and 31 December, both of 2021 (approved by Provincial Order 322/2022, of 9 June, published in the Official Gazette of Gipuzkoa of 15 June 2022).

  • FORM 220 for self-assessment of Corporate Income Tax - Tax consolidation regime corresponding to tax groups, for periods commencing between 1 January and 31 December, both of 2021 (approved by Provincial Order 322/2022, of 9 June, published in the Official Gazette of Gipuzkoa of 15 June 2022).

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.

For the online filing of the self-assessment, if the tax is paid in Gipuzkoa in accordance with Gipuzkoa's regulations, you must first use the help program available on the Zergabidea platform, which can be accessed via the Gipuzkoa Provincial Council's website (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 laws of Alava or Biscay must use the Zergabidea platform converter programme, 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 using the State Tax Administration Agency's programme through the "Zergabidea" platform. Once they have accessed it, they should 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 tax return must be presented on the form approved by the tax authorities of Navarre.

In the case of self-assessment on paper, it must be presented, in addition to the documentation that may be established, with the corresponding model of accounting document for settlement in several administrations from 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 period shall be one month from when the tax period is deemed to end due to the cessation of the activity of the permanent establishment or, otherwise, when the investment made in respect of the permanent establishment is withdrawn, as well as in cases in which the permanent establishment is transferred to another individual or entity, the head office transfers its residence and when the owner of the permanent establishment dies.In such cases, this period shall start to run from the date on which any of the aforementioned events occurs.

Form of entry

The general rule is that it is done by direct debit, although you can choose to do it through the payment gateway or payment letter.However, despite opting for one of these methods of payment, it will be necessary to fill in the current account in order to submit the corresponding self-assessment.Taxpayers may also choose to pay the self-assessment tax through a collaborating entity, presenting the corresponding payment letter.

Taxpayers who submit the self-assessment on paper must make the payment at a collaborating entity.