Skip to main content

Tax information for Corporation Tax. 2019 fiscal year

From next day July 1 information on their tax data will be made available to those liable for Corporate Tax for the purposes of completing the Tax return corresponding to the 2019 financial year. , regardless of the type of entity, the settlement period or whether it had submitted the self-assessment of the tax in the 2018 financial year. 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 remember that the data provided corresponds to the calendar year 2019.

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

The data provided can be grouped into the following categories:

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

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

  4. Information to be taken into account in the declaration, such as that relating to sanctions 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. Headings of the IAE in which the taxpayer is registered, including the equivalent National Code of Economic Activity (CNAE) .