Updates on the Corporation Tax Return in Spain

We talk about the updates on the Corporation Tax Return in 2018.


The Corporation Tax Return in Spain, which period will be from the 1st to the 25th of July (only in the case that the fiscal year coincides with the calendar year), is really close. We are going to remark some updates that have emerged for the Corporation Tax Return this year, as well as we will explain who must submit it compulsorily.

All legal entities are obligated to present the Corporation Tax Return, regardless of whether they have carried out economic activities or earned taxable incomes or not. That means that, even if the company is inactive, it must submit the Corporation Tax Return. Non-profit entities, civil societies, sports entities, political parties and the trade unions, among others, are also obligated to submit the Corporation Tax.

However, and as an exception, the entities that have been declared completely or partially exempt are not obligated, as long as the incomes of the last ones do not overcome the 100,000 annual euros, the non-exempt rents subject to withholding obtained do not overcome the 2,000 annual euros and that all the non-exempt rents obtained are subject to withholding.

The main update that we should remark is that, after the publication of the Order HAC/554/2019, of April 26th, in which the models for the declaration of Corporate Tax and Non-Resident Income Tax are approved, the AEAT PADIS help program has disappeared. This was the program through which form 200 could be prepared and presented.

The Spanish Tax Office has replaced the PADIS program with a help form, called “Sociedades Web” which was introduced with the objective of improving the management of tax returns filed by taxpayers, although this form will only be useful to companies which tax period started the 1st of January, 2018.


B Law & Tax
International Tax & Legal Advisors

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Tags: Corporation Tax Return, model 200, legal entities