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Form 200. Corporate Income Tax Declaration 2019

1.7.3 Other declaration models that must be submitted prior to the Corporate Tax declaration

Prior to filing the tax return, taxpayers must submit, where applicable, the following return forms:

  1. When the taxpayer applies the corresponding reduction to the reserve for investments in the Canary Islands, he/she must submit within the deadline established for filing the Corporate Tax return, form 282 of "Annual information declaration of aid received within the framework of the Economic and Fiscal Regime of the Canary Islands and other state aid, derived from the application of European Union Law", approved by Order HAP /296/2016, of March 2.

  2. When the taxpayer has registered deferred tax assets referred to in section 2 of the thirty-third transitional provision of the LIS , and chooses to exercise the conversion right established in article 130 of said regulation with respect to said assets, he/she must make the payment of the patrimonial benefit for the conversion of deferred tax assets into a payable credit as provided for in the Thirteenth Additional Provision of the LIS and through form 221.

When the taxpayer files either of these two returns, they must enter the number of the supporting document identifying the presentation in the "Presentation of previous documentation at the e-Office" section on page 21 of form 200.