Forms 200 and 220 for tax periods beginning between January 1 and December 31, 2024
The Corporate Income Tax and Non-Resident Income Tax return forms for permanent establishments and entities under the income attribution regime established abroad with a presence in Spanish territory have been approved for tax periods beginning between January 1 and December 31, 2024.
Order HAC/657/2025, of June 21, has been published in the Official State Gazette of June 24, 2025, approving 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, issuing instructions regarding the declaration and payment procedure and establishing the general conditions and the procedure for electronic submission.
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 2024, se dictan instrucciones relativas al procedimiento de declaración e ingreso y se establecen las condiciones generales y el procedimiento para su presentación electrónica.