Information on Regional Tax Authorities
Know the regional regulations to which the entity is subject regarding Corporate Tax.
Araba-Álava
We inform you of the place, deadline and form of presentation
Website:www.araba.eus
The regulation that the entity is subject to with respect to Corporation Tax determines the method or the place of declaration.
MODEL 200 of declaration-settlement 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 Territory Historical of Álava, for the tax periods starting between January 1 and December 31, 2023 (model approved by Foral Order 305/2024, of the Second Lieutenant of General Deputy and Foral Deputy of the Department of Treasury, Finance and Budgets , dated May 27 and published in BOTHA on June 3, 2024).
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Place for presentation
Entities that pay taxes in accordance with Alava regulations will prepare their self-assessment corresponding to model 200 through the aid program developed by the Department of Treasury, Finance and Budgets of the Provincial Council of Álava and will present it compulsorily electronically through the Electronic Office.
The aid program can be downloaded from the official website of the Provincial Council of Álava www.araba.eus and through it you will access form 200.
Entities that pay taxes in accordance with state, Biscayan or Guipuzcoan regulations will prepare their self-assessment using the computerized means developed by their competent tax administration due to regulations, transmitting obligatorily by telematics the files thus obtained through the Electronic Office.
Entities that pay taxes in accordance with Navarra regulations will complete a summary declaration online at the Electronic Headquarters of the Provincial Council of Álava, to which they will attach the file of their complete declaration, prepared with the means computer documents approved by the Foral Treasury of Navarra, in PDF, TIF, TIFF or ZIP format.
The self-assessments of form 200 will be compulsorily sent electronically to the Foral Treasury of Álava through the Electronic Office regardless of their result: positive, zero or a right to a refund.
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Payment methods
If Álava regulations are applicable, entities whose form 200 declaration results in an amount to be paid must make this payment via one of the following methods:
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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.
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Payment using the Basque Administration's payment gateway system.
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Payment by payment letter issued by the Provincial Council of Álava at the time of submission of the self-assessment within the deadline.
If Navarre regulations are applicable, entities whose form 200 declaration results in an amount to be paid must make this payment via one of the following methods:
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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.
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Payment by payment letter issued by the Provincial Council of Álava at the time of submission of the self-assessment within the deadline.
In the event of applying state, Vizcaya or Gipuzkoa regulations, entities whose form 200 declaration results in an amount to be paid must make the payment via direct debit, in which case the selected financial institution must be a Collaborating Entity, according to the provisions of the aforementioned Regional Decree.
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MODEL 220 of declaration-settlement of the Corporate Income Tax corresponding to entities representing a tax group that is taxed by the special regime regulated in Chapter VI of Title VI of Foral Standard 37/2013, for tax periods starting between January 1 and December 31, 2023 (model approved by Foral Order 305/2024, of the Second Lieutenant of Deputy General and Foral Deputy of the Department of Treasury, Finance and Budgets, of 27 May and published in the BOTHA of June 3, 2024).
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Tax groups subject to Álava regulations
Entities that represent tax groups that are taxed under the tax consolidation system, subject to Álava regulations (Chapter VI, Section VI of Regional Regulation 37/2013), must elaborate and present their Corporate Tax return using form 220.
The declaration will be presented compulsorily electronically through the Electronic Office of the Provincial Council of Álava .
The aid program can be downloaded from the official website of the Provincial Council of Álava www.araba.eus and through it you will 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 by their respective regulations.
- Tax groups subject to state, Vizcaya or Gipuzkoa regulations
The entities representing the tax groups that pay taxes in accordance with state, Biscayan or Guipuzcoan regulations will prepare their self-assessment using the computerized means developed by their competent tax administration based on the applicable regulations, transmitting compulsorily electronically. the files thus obtained through the Electronic Office.
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.
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Tax groups subject to Navarre regulations
The entities representing the tax groups that pay taxes in accordance with Navarra regulations will complete a summary declaration online at the Electronic Headquarters of the Provincial Council of Álava, to which they will attach the file of their complete declaration, prepared with the computer media approved by the Provincial Treasury of Navarra, 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.
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Payment methods
The self-assessments of form 220 will be obligatorily sent electronically to the Foral Treasury of Álava through the Electronic Office, regardless of the result: positive, zero or a right to a refund.
If Álava regulations are applicable, entities whose form 220 declaration results in an amount to be paid must make this payment via one of the following methods:
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Payment by direct debit, in which case the selected financial entity must have the status of collaborating entity in accordance with the provisions of Foral Decree 26/1996, of February 27.
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Payment using the Basque Administration's payment gateway system.
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Payment by payment letter issued by the Provincial Council of Álava at the time of submission of the self-assessment within the deadline.
If Navarra regulations apply , the tax groups from whose model 220 declaration derives a fee to be paid, must make the payment through one of the following methods:
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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.
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Payment by payment letter issued by the Provincial Council of Álava at the time of submission of the self-assessment within the deadline.
In the event of applying state, Vizcaya or Gipuzkoa regulations, entities whose form 220 declaration results in an amount to be paid must make the payment via direct debit, in which case the selected financial institution must be a Collaborating Entity, according to the provisions of the aforementioned Regional Decree.
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Submission deadline (for both forms)
The self-assessment will be submitted within 25 calendar days following six months after the conclusion of the tax period.
Taxpayers subject to regulations of the Historical Territory of Álava whose term had begun prior to the entry into force of this Foral Order, may submit the self-assessment within 25 calendar days following the entry into force of this Foral Order.
Taxpayers subject to regulations different from those of Alava will submit their self-assessments to this Provincial Treasury in accordance with the deadlines established in their respective regulations.