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Tax information for Corporation Tax. 2019 fiscal year

From next day July 1st , information on their tax data will be made available to taxpayers of Corporate Tax for the purposes of completing the tax return for the year 2019, regardless of the type of entity, the settlement period or whether the tax self-assessment was submitted in the year 2018. The service will be available in co-official languages and in English.

For taxpayers whose tax period does NOT coincide with calendar year , declaration types 2 and 3, please note that the data provided corresponds to calendar year 2019.

The main objective is to improve the quality of the completion of the declarations, thus speeding up their processing.

The data provided can be grouped into the following categories:

  1. Data available at the Tax Agency from information returns or other sources of information from third parties .

  2. Data from self-assessments and information returns of the taxpayer (M202, M190, M390 or M303).
  3. Data declared in model 200 for the 2018 fiscal year corresponding to amounts pending application in future fiscal years, indicating the box of model 200 for the 2019 fiscal year in which they should be entered. The information included on pages 1 and 2 will also be provided.

  4. Information to be taken into account in the declaration, such as that relating to penalties and surcharges issued and notified by the AEAT during the 2019 financial year, late payment interest paid by the AEAT and by other Administrations during 2019, etc...

  5. IAE headings in which the taxpayer is registered, including equivalent National Economic Activity Code (CNAE).