B Law & Tax
03 July 2023

Tax Advisor: Corporate Income Tax data for the year 2022

The Spanish Tax Agency has announced that the fiscal data corresponding to the Corporate Income Tax for the year 2022 are now available for consultation and download. To access this data, taxpayers must authenticate themselves using valid credentials. The only type of credential accepted is the electronic certificate recognized by the AEAT.

In addition, the E-Office has enabled the option for taxpayers to grant power of attorney to a third party so that the latter may consult and download the Corporate Tax Data on their behalf.

Pursuant to Article 124.1 of the Corporate Income Tax Law (LIS), the filing of the corporate income tax return will generally be made within 25 calendar days after the six months following the end of the tax year. Unless another specific period is specified, the fiscal year is considered the calendar year. Therefore, for those taxpayers whose fiscal year coincides with the calendar year, the deadline for filing the return is established from July 1 to July 25.

The tax must be declared using form 200, or in the case of tax groups taxed under the special tax consolidation regime established in Chapter VI of Title VII of the LIS, form 220 is used. In the latter case, the group will file form 220, while all the entities comprising the group, including the parent company, must file their individual returns using the corresponding form 200.

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