Information on Regional Tax Authorities

Bizkaia

Tax information telephone number: 946 125 500

Website of the Provincial Council of Bizkaia: www.bizkaia.eus

The following link provides all the information regarding the 2024 Corporate Income Tax: https://www.bizkaia.eus/es/impuesto-sociedades

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:

• MODEL 200 of self-assessment of the Corporate Tax and the Income Tax for Non-Residents with a permanent establishment and entities under the income attribution regime established abroad with a presence in the Historical Territory of Bizkaia, for the financial years commencing on or after January 1, 2024 (REGULAR ORDER 226/2025, of June 4, published in the Official Gazette of Bizkaia on June 6, 2025).

• MODEL 220 of self-assessment of the Corporate Tax corresponding to the tax groups, which pay taxes under the special regime established in Chapter VI of Title VI of the Foral Regulation 11/2013, of December 5, of the Corporate Tax, for the fiscal years starting on or after January 1, 2024 (FORAL ORDER 226/2025, of June 4, published in the Official Gazette of Bizkaia on June 6, 2025).

The Department of Treasury and Finance has developed a application for the preparation and submission of self-assessments by taxpayers subject to the Biscayan tax regulations for said taxes, which is available to them on the electronic headquarters of the Provincial Council of Bizkaia. This new tool replaces the aid program that was published in previous years.

Regional Order 226/2025, of June 4, outlines the most significant amendments introduced by Regional Regulation 4/2024, of December 27, which approves tax measures.

Preparation and submission of self-assessments

1. Taxpayers subject to the regional regulations of Bizkaia

   To prepare the self-assessments of those entities subject to the Corporate Tax regulations of the Historical Territory of Bizkaia, as well as for their subsequent presentation, the declarant or, where appropriate, the representative person or entity, must use the web applications enabled for this purpose in the electronic headquarters of the Provincial Council of Bizkaia.

2. Taxpayers subject to other regulations

   To prepare the self-assessments of those entities subject to the Corporate Tax regulations of the Historical Territory of Araba/Álava, Gipuzkoa or the common territory, which pay taxes in the Historical Territory of Bizkaia in proportion to the volume of operations carried out in this Territory, the declarant or, where appropriate, the representative person or entity, must use the computer means developed by the Regional Treasury of Araba/Álava, the Regional Treasury of Gipuzkoa or the State Agency of the Tax Administration, respectively, and, subsequently, use the appropriate file conversion program from among those available on the website of the Provincial Council of Bizkaia, to obtain the file that must be transmitted through its electronic headquarters to complete the presentation.

Payment methods

For financial years starting on or after January 1, 2024, in the event that the result of the self-assessment is to return, direct debit will be mandatory, will be irrevocable and must meet the following conditions:

1. The Regional Treasury of Biscay must be informed of the ownership of the IBAN code.

2. 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 through other means available on the Bizkaia Provincial Council's electronic site.

Filing period

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 beginning of the indicated period the head of the Department of Treasury and Finance has not determined the manner of presenting the self-assessment for that tax period, in which case the self-assessment shall be presented within twenty-five calendar days following the date of entry into force of the provision that determines said manner of presentation.