Skip to main content

Practical Manual for Companies 2020.

Cover of the 2020 Companies Manual

This publication is for informational purposes only.

  1. Publication Identification Number (NIPO)
  2. Main developments in the field of Corporation Tax settlement 2020
  3. Chapter 1. General issues
  4. Chapter 2. Identification, nature of the return, models of financial statements and net turnover
  5. Chapter 3. Directors and direct shareholdings
  6. Chapter 4. Financial statements of model 200
  7. Chapter 5. Settlement of Corporation Tax: Calculation of the taxable base
  8. Chapter 6. Settlement of Corporation Tax: Calculation of tax liability
  9. Chapter 7. Completion of Form 200 for entities that form part of a group taxed under the tax consolidation scheme
  10. Chapter 8. Transactions with related persons or entities
  11. Chapter 9. Special tax systems (I)
  12. Chapter 10. Special tax systems (II)
  13. Chapter 11. Tax system for cooperatives
  14. Chapter 12. Canary Islands tax system
  15. Chapter 13. Regime of joint taxation to the State Administration and to the Provincial Administrations of the Basque Country and/or Navarra
  16. Chapter 14. The payment by instalments of Corporation Tax for the year 2021
  17. Chapter 15. Income tax for non-residents
  18. Appendix I. Return template 200 for filing Corporation Tax and Non-Resident Income Tax (IRNR)
  19. Annex II. Form 202 for payment by instalments of Corporation Tax and IRNR
  20. Normative appendix