{"id":34747,"date":"2023-11-03T15:32:34","date_gmt":"2023-11-03T14:32:34","guid":{"rendered":"https:\/\/entretramites.com\/en\/?page_id=34747"},"modified":"2023-11-03T15:32:36","modified_gmt":"2023-11-03T14:32:36","slug":"form-200","status":"publish","type":"page","link":"https:\/\/entretramites.com\/en\/tax-agency-social-security-forms\/form-200","title":{"rendered":"Form 200 &#8211; Corporate Tax Return"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>Corporate Tax Form 200 <\/strong>relates to&nbsp;the<strong> corporate income of certain entities<\/strong>&nbsp;that operate and reside in Spain.&nbsp;Corporations refer to all companies that: have been&nbsp;established&nbsp;under Spanish law, have their&nbsp;registered office&nbsp;in Spanish territory, and have&nbsp;an <strong>effective place of business activity<\/strong>&nbsp;in Spanish territory.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Currently, the<strong> Corporate Tax is 25%<\/strong>&nbsp;for large and small companies, although there are other rates of&nbsp;<strong>30%, 20%, 15%, 10%,<\/strong>&nbsp;or even&nbsp;<strong>1%<\/strong>&nbsp;depending on the type of company involved.&nbsp;<strong>In the Basque Country,<\/strong>&nbsp;which has tax autonomy,&nbsp;<strong>it is 28%<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Self-employed people&nbsp;<strong>who have created a company must take this tax into account<\/strong>, especially sole proprietorships and limited companies.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Who is obliged to file Form 200?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">As a general rule,&nbsp;<strong>the following companies are required<\/strong>&nbsp;to fill out Form 200:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Mercantile Companies: SA, SL, Collective, Labor\u2026<\/li>\n\n\n\n<li>State, Autonomous, Provincial, and Local Companies<\/li>\n\n\n\n<li>Economic Interest Groups.<\/li>\n\n\n\n<li>Real Estate Investment Funds (FII).<\/li>\n\n\n\n<li>Temporary unions of companies.<\/li>\n\n\n\n<li>Risk Capital Funds (VC).<\/li>\n\n\n\n<li>Pension funds.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>They must file<\/strong>&nbsp;a Corporate Tax return&nbsp;<strong>even if they have not carried out activities<\/strong>&nbsp;during the tax period,&nbsp;<strong>or have not obtained income<\/strong>&nbsp;subject to the tax.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>When is the Form 200 filed?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The Corporate Tax with Form 200 must be submitted&nbsp;<strong>25 days after six months have passed since the end of the year<\/strong>&nbsp;in which the tax has been accrued.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">If we base the tax year on the calendar period,&nbsp;<strong>for example<\/strong>, the Corporate Tax for a year ending on&nbsp;<strong>December 31 must be filed between July 1 and 25th<\/strong>.<strong>&nbsp;<\/strong>If the tax is to be paid by direct debit, it will be due <strong>between July 1st and 20th.<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>What happens if the return is filed incorrectly?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">If the form 200 was filed and an error is discovered, depending on whether it is you or the Tax Agency that is affected, you will have to proceed:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>If you are the affected person:<\/strong>&nbsp;You will have to request the rectification of the declaration to the Tax Agency.&nbsp;There are two ways: through the Internet, by submitting an online request at the Electronic Headquarters of the Tax Agency;&nbsp;or in person at a Tax Agency office, bringing a paper document explaining what the error was in the declaration presented.<\/li>\n\n\n\n<li><strong>If the affected party is the Tax Agency:<\/strong>&nbsp;The Tax Agency will be harmed if you have paid a lower amount than you should have, or if you have received a larger refund than you were entitled to.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">When this happens,&nbsp;<strong>the solution is to file a complementary return.&nbsp;<\/strong>That is, to file Form 200 again, indicating in the corresponding box that it is a complementary declaration that must contain: the data of the declaration to be modified and the data added in the new declaration.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">And in the&nbsp;<strong>corresponding box<\/strong>&nbsp;indicate that:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The result of the previous settlement was negative if it was a deposit.<\/li>\n\n\n\n<li>Or that the result of the declaration was positive if it was a refund.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>The deadline for filing the tax return expired<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">If the deadline is missed, you can still submit it after the deadline but with the corresponding sanctions.&nbsp;It may happen that:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>The Administration has not yet made a request:<\/strong>&nbsp;A 1% surcharge will have to be paid when making the declaration if less than a month has passed, and it will increase by another 1% for each more month that passes up to a year.&nbsp;That is, you can pay a 1% surcharge if a few days have passed, up to 12% if between 11 and 12 months have passed.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Possible late payment interests<\/strong>&nbsp;must be taken into account&nbsp;for submitting Form 200 after the deadline.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>If the Administration has made a previous notice:<\/strong>&nbsp;If the Administration has already notified you, the sanctions may be more serious.&nbsp;For example, in the event that the result of the tax return is a deposit, a penalty ranging from 50% to 150% of said result will be imposed. If the result of the return was a refund or equal to 0, a fixed penalty of 200 euros will be paid.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">It is important to remember that if you make a mistake,&nbsp;<strong>you will have an appointment with the Tax Agency again,<\/strong>&nbsp;but this time with a surcharge.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">To avoid &#8216;run-ins&#8217; with the Tax Agency,&nbsp;<strong>you can count on the support of Entre Tr\u00e1mites to advise you on all tax issues.&nbsp;<\/strong>We have specialists willing to help you.&nbsp;<strong><a href=\"https:\/\/entretramites.com\/en\/contact-form\" target=\"_blank\" rel=\"noreferrer noopener\">Contact<\/a><\/strong> us to <strong>schedule a&nbsp;<a href=\"https:\/\/entretramites.com\/en\/free-consultation-30-minutes\" target=\"_blank\" rel=\"noreferrer noopener\">free consultation<\/a>&nbsp;or download&nbsp;<a href=\"https:\/\/play.google.com\/store\/apps\/details?id=com.entreTramites&amp;hl=en&amp;gl=US\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">our app<\/a><\/strong>!<a href=\"https:\/\/entretramites.com\/formulario-contacto\"><\/a><a href=\"https:\/\/entretramites.com\/promociones\/30-minutos-de-asesoria-gratuita\"><\/a><a href=\"https:\/\/play.google.com\/store\/apps\/details?id=com.entreTramites&amp;hl=en&amp;gl=US\" target=\"_blank\" rel=\"noreferrer noopener nofollow\"><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Corporate Tax &#8211; Form 200 is aimed at corporate income of certain entities operating and residing in Spain. Download it and learn how to fill it out here.<\/p>\n","protected":false},"author":1,"featured_media":34752,"parent":1092,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-34747","page","type-page","status-publish","has-post-thumbnail","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/entretramites.com\/en\/wp-json\/wp\/v2\/pages\/34747","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/entretramites.com\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/entretramites.com\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/entretramites.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/entretramites.com\/en\/wp-json\/wp\/v2\/comments?post=34747"}],"version-history":[{"count":5,"href":"https:\/\/entretramites.com\/en\/wp-json\/wp\/v2\/pages\/34747\/revisions"}],"predecessor-version":[{"id":56597,"href":"https:\/\/entretramites.com\/en\/wp-json\/wp\/v2\/pages\/34747\/revisions\/56597"}],"up":[{"embeddable":true,"href":"https:\/\/entretramites.com\/en\/wp-json\/wp\/v2\/pages\/1092"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/entretramites.com\/en\/wp-json\/wp\/v2\/media\/34752"}],"wp:attachment":[{"href":"https:\/\/entretramites.com\/en\/wp-json\/wp\/v2\/media?parent=34747"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}