Spain: New Forms and Procedures to Submit CIT Returns Approved
The Ministry of Economy and Finance has approved by Order HAP/864/2013 of 14 May 2013, the new forms, procedures and the stipulated periods for submission of returns for the corporate income tax (CIT). This Order also includes rules for the submission of non-resident income tax returns for PEs and foreign “look-through” entities with presence in Spanish territory, corresponding to the tax year 2012. The required forms will be as follows:
For the CIT and non-residents’ income tax returns for PEs and foreign “look-through” entities with a presence in Spanish territory: Form 200 should be used; for groups of companies taxed according to the tax consolidation regime: Form 220 (electronic format) is required; and for payment or refund of the CIT, non-resident’s income tax and CIT-tax consolidation regime: Forms 200, 206 and 220 are required in electronic format.
The fixed periods for the submission of the returns will be as follows:
Form 200: within 25 days following the 6 months subsequent to the conclusion of the tax year (usually, 25 July); and Form 220 should be submitted within the period which corresponds to the period for the submission of the return of the controlling company.
The Ministerial Order was published in the Official Gazette of 20 May 2013, modified in the Official Gazette of 24 May 2013, and comes into effect on 1 July 2013.