New regulations for 2014

Correction of errors in the Order HAP/865/2014, dated 23 May, through which tax return templates for Corporate Tax and Income Tax of Non-Residents (permanent establishments) are approved for tax periods beginning between 1 January and 31 December 2013.

In this Correction of errors in the Order HAP/865/2014, dated 23 May, the appendixes for forms 200 and 220 are transcribed completely and appropriately rectified.

Previous Judgment of May 27, 2014, of the Third Chamber of the Supreme Court Next Order HAP/865/2014, of May 23, approving the IS and IRNR declaration models (permanent establishments) for tax periods beginning between January 1 and December 31, 2013.