Information on Regional Tax Authorities

Araba-Álava

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 for the declaration-settlement of Corporation Tax and Non-Resident Income Tax corresponding to permanent establishments and entities under the income attribution regime established abroad with a presence in the Historical Territory of Álava, for the tax periods beginning between January 1 and December 31, 2023 (model approved by Foral Order 305/2024, of the Second Lieutenant Deputy General and Foral Deputy of the Department of the Treasury, Finance and Budgets, of May 27 and published in the BOTHA of June 3, 2024).

• Place for presentation

  Entities that pay taxes in accordance with the Alava regulations will prepare their self-assessment corresponding to form 200 through the assistance program developed by the Department of Treasury, Finance and Budgets of the Provincial Council of Alava and will submit it compulsorily electronically through the Electronic Office.

  The assistance program can be downloaded from the official website of the Provincial Council of Alava www.araba.eus and through it you will be able to access form 200.

  Entities that pay taxes in accordance with state, Biscayan or Guipuzcoan regulations prepare their self-assessment using the computerized means developed by their competent tax authority for regulatory reasons, transmitting the electronically through the Electronic Office.

  Entities that pay taxes in accordance with Navarrese regulations will complete a summary declaration online at the Electronic Office of the Provincial Council of Alava, to which they will attach the file of their complete declaration, prepared with the computer 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 Álava Provincial Treasury through the Electronic Office, regardless of the result: positive, zero or a right to a refund. 

• 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:

  1. 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.

  2. Payment using the Basque Administration's payment gateway system.

  3. Payment by payment letter issued by the Provincial Council of Álava at the time of submission of the self-assessment on time.

  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:

  1. 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.

  2. Payment by payment letter issued by the Provincial Council of Álava at the time of submission of the self-assessment on time.

  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.

MODEL 220 for the Corporate Tax return-settlement corresponding to entities representing a tax group that pays taxes under the special regime regulated in Chapter VI of Title VI of Foral Regulation 37/2013, for tax periods beginning between 1 January and 31 December 2023 (model approved by Foral Order 305/2024, of the Second Lieutenant Deputy General and Foral Deputy of the Department of the Treasury, Finance and Budgets, of 27 May and published in the BOTHA of 3 June 2024).

• 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 must be submitted 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 Alava www.araba.eus and through it you will be able to 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

  Entities representing 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 authority in accordance with the applicable regulations, transmitting compulsorily by electronic means 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.

• Tax groups subject to Navarre regulations

  Entities representing tax groups that pay taxes in accordance with Navarrese regulations will complete a summary declaration online at the Electronic Office of the Provincial Council of Álava, to which they will attach the file of their complete declaration, prepared with the computer 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 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:

  1. Payment by direct debit, in which case the selected financial institution must have the status of collaborating entity according to the provisions of Foral Decree 26/1996, of February 27.

  2. Payment using the Basque Administration's payment gateway system.

  3. Payment by payment letter issued by the Provincial Council of Álava at the time of submission of the self-assessment on time.

  In the event of applying Navarrese regulations , tax groups whose model 220 declaration results in a fee to be paid, must make the payment using one of the following methods:

  1. 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.

  2. Payment by payment letter issued by the Provincial Council of Álava at the time of submission of the self-assessment on time.

     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.

• Submission deadline (for both forms)

  The self-assessment must be submitted within 25 calendar days following the six months after the end of the tax period.

  Taxpayers subject to the regulations of the Historical Territory of Álava whose deadline had started before 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 other than those of Álava must submit their self-assessments to this Tax Authority in accordance with the deadlines established in their respective regulations.