Spain: Corporate income tax and nonresident income tax return forms for 2025
New forms reflect key corporate tax regulatory changes for 2025 and introduce several technical updates.
The Ministry of Finance on May 7, 2026, through Order HAC/529/2026, approved the corporate income tax (CIT) and nonresident income tax (NRIT) return forms for permanent establishments (PEs) and pass-through entities with a presence in Spain for tax periods that began in 2025.
Background
The approved forms are Form 200 (CIT and NRIT return) and Form 220 (CIT return for consolidated tax groups). Generally, CIT returns must be filed within 25 calendar days of the end of the six-month period following the conclusion of the tax year.
Summary of legislative changes
The published forms reflect several legislative and technical changes affecting the 2025 tax year:
- Capitalization reserve: Increases to the equity reduction rate from 15% to 20% (up to 30% for employment growth) and maximum tax reduction limit to 20% (25% for micro-enterprises)
- Reduced tax rates: Staggered CIT rate reductions for micro-enterprises and small companies with revenues under €1 million
- Minimum tax: Amendments to the minimum net tax payable under article 30 bis to reflect the new tax rates
- Canary Islands investment reserve: New investment options including the refurbishment of subsidized housing
- Non-deductible expenses: Non-deductibility of the tax on net interest and commission income of certain financial institutions
- Exceptional public interest events: New patronage tax incentive events included under Royal Decree-Law 8/2025
- Technical updates: Mandatory reporting on economic interest groupings in Form 200 and improved self-assessment rectification options (not available for Form 220)
Filing deadlines and methods
- Filing method: Mandatory online filing using a recognized electronic certificate
- Calendar-year entities: Filing period running from July 1, 2026, to July 27, 2026, with a direct debit deadline of July 22, 2026
- Other entities: Filing within 25 calendar days of the end of the six-month period following the conclusion of the tax year
- Top-up tax: Extension of the direct debit payment deadline under Form 242 to July 22, 2026
Read a June 2026 report prepared by the KPMG member firm in Spain