Form 200. IS. Corporation Tax and Non-Resident Income Tax Deposit or refund documents. (Forms 200 and 206)
General Details
Denomination
Form 200. IS. Corporation Tax and Non-Resident Income Tax Deposit or refund documents. (Forms 200 and 206)
Procedure type
Taxation
Subject
Taxes
Purpose
Facilitate the filing of self-assessments for Corporate Tax and Non-Resident Income Tax (permanent establishments and entities under the income attribution regime established abroad with a presence in Spanish territory). Taxpayers who must simultaneously pay taxes to several Administrations (State Treasury and Regional Treasuries) must submit a self-assessment to the State Treasury in the manner indicated and to the Regional Treasuries in the terms approved by them.
Responsible body
State Revenue Office
General information about the procedure
Start form
interested
Applicant: Company
Place for presentation
Telematic
Documentation
The one established by current legislation with respect to certain operations
Phases of the procedure/service
There are no specific processing phases.
Forms
Resolution deadline
Does not have
Resolution body
State Revenue Office
Information related to electronic processing
Identification system
Electronic certificate, PIN code
Level of interactivity
Level 4: Electronic processing
Regulations
Basic Regulations
Order HAC/657/2025, of June 21,which approves the return forms for Corporate Income Tax and Non-Resident Income Tax corresponding to permanent establishments and entities under the income attribution regime established abroad with a presence in Spanish territory, for the tax periods beginning between January 1 and December 31, 2024, dictates instructions regarding the declaration and payment procedure and establishes the general conditions and the procedure for electronic submission (BOE 24-June-2025)
Processing regulations
Order HAP/2194/2013, of November 22,which regulates the procedures and general conditions for the presentation of certain self-assessments, information returns, census returns, communications and refund requests, of a tax nature (BOE 26-November-2013)