These forms reflect the recent legislative changes affecting the 2023 tax period.
Ministry of Finance Order HAC/495/2024 providing the corporate income tax (CIT) and nonresident income tax (NRIT) return forms and related payment or refund documents for tax periods beginning between January 1, 2023, and December 31, 2023, were published in the official gazette (BOE).
These forms reflect the recent legislative changes affecting the 2023 tax period, although they do not include a section relating to the new rectifying self-assessment procedure. CIT will therefore continue to be subject to the traditional procedure consisting of a supplementary self-assessment and request for rectification of the self-assessment, as appropriate.
CIT returns (forms 200 and 220) must be filed within 25 calendar days of the end of the six-month period following the conclusion of the tax period.
Read a June 2024 report prepared by the KPMG member firm in Spain