New regulations for 2014

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.

As for the management of the tax, an important new feature is implemented for the tax periods that begin from the 1st of January 2013:

• the presentation of the self-assessed tax return of the Corporation Tax or of the Non-Resident Income Tax corresponding to permanent establishments, form 200, will be obligatory on Internet, regardless of the form or denomination adopted by the taxpayer.

So it is no longer possible to present the tax return, in the case of some taxpayers, in hard copy obtained by filling in and printing a form conforming to the model published in the Order at the Tax Agency's Electronic Office. This modification was introduced by Order HAP/2194/2013, of 22 November, regulating the procedures and the general terms and conditions for the filing of specific tax returns and informative statements on tax matters.

por la que se aprueban los modelos de declaración del Impuesto sobre Sociedades y del Impuesto sobre la Renta de no Residentes correspondiente a establecimientos permanentes y a entidades en régimen de atribución de rentas constituidas en el extranjero con presencia en territorio español, para los períodos impositivos iniciados entre el 1 de enero y el 31 de diciembre de 2013, se dictan instrucciones relativas al procedimiento de declaración e ingreso y se establecen las condiciones generales y el procedimiento para su presentación electrónica.(BOE, 28-mayo-2014)