Form 200. IS. Corporation Tax and Non-Resident Income Tax Deposit or refund documents. (Forms 200 and 206)
General Details
Denomination
Form 200. IS. Corporation Tax and Non-Resident Income Tax Deposit or refund documents. (Forms 200 and 206)
Procedure type
Taxation
Subject
Taxes
Purpose
Facilitate the filing of self-assessments for Corporate Tax and Non-Resident Income Tax (permanent establishments and entities under the income attribution regime established abroad with a presence in Spanish territory). Taxpayers who must simultaneously pay taxes to several Administrations (State Treasury and Regional Treasuries) must submit a self-assessment to the State Treasury in the manner indicated and to the Regional Treasuries in the terms approved by them.
Responsible body
State Revenue Office
General information about the procedure
Start form
interested
Applicant: Company
Place for presentation
Telematic
Documentation
The one established by current legislation with respect to certain operations
Phases of the procedure/service
There are no specific processing phases.
Forms
Resolution deadline
Does not have
Resolution body
State Revenue Office
Information related to electronic processing
Identification system
Electronic certificate, PIN code
Level of interactivity
Level 4: Electronic processing
Regulations
Basic Regulations
Order HAC/495/2024, of May 21,approving the corporate tax and non-resident income tax declaration forms for permanent establishments and entities under the income attribution regime established abroad with a presence in Spanish territory, for tax periods beginning between January 1 and December 31, 2023, and amending Order HAP/2194/2013, of November 22, Order HFP/227/2017, of March 13, and approving form 202 for making split payments on account of corporate tax and non-resident income tax for permanent establishments and entities under the income attribution regime established abroad with a presence in Spanish territory, and form 222 for making split payments on account of corporate tax under the tax consolidation regime and establishing the general conditions and procedure for its electronic submission (BOE 27-May-2024)
Processing regulations
Order HAP/2194/2013, of November 22,which regulates the procedures and general conditions for the presentation of certain self-assessments, information returns, census returns, communications and refund requests, of a tax nature (BOE 26-November-2013)
Regulations approving the inclusion of the procedure or service in the registry
Resolution of December 28, 2009, of the Presidency of the State Tax Administration Agency,creating the e-portal and regulating the electronic registers of the Tax Agency (Official State Gazette, 29 December 2009).