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2020 Corporate tax

Coinciding with the beginning of the general deadline for filing Corporate Tax and Non-Resident Income Tax corresponding to permanent establishments and entities under the regime of attribution of income incorporated abroad with presence in Spanish territory , fiscal year 2020, a portal has been published that brings together all the news and aid for the campaign.

This year, as a new feature and improvement to the assistance in filling in Form 200, tax data are offered to the taxpayer that can be transferred to the WEB Companies form (or imported by software developed by the taxpayers themselves or by third parties) and allow for direct filing of the Corporation Tax self-assessment.

Another important new feature is the compulsory nature, for all adjustments on pages 12 and 13 of Form 200, of the table detailing the corrections to the profit and loss account result (excluding the correction for Corporation Tax) on page 19 of said form. Examples are provided in the following link to make filling in this table easier:

Filling in of the table "Details of corrections to the profit and loss account result (pages 19 and 26 bis to 26 sexies of Form 200)"