The Spanish State Tax Agency published Order HFP/523/2023 dated May 22, 2023, approving the forms of declarations for corporate and income tax from non-residents for 2022.
Document HFP/523/2023 regulates the filing of tax returns for the last year by permanent establishments and organizations registered abroad but operating in Spain. It describes the conditions and procedure for submitting documents in electronic form.
Order HFP/523/2023 comes into force on 1 July.
In addition, the order includes samples of:
- forms provided for the provision of information on certain corrections and deductions in the profit and loss account in an amount not exceeding 50,000 euros;
- an annual report on the work performed, projects and studies that are subject to social security bonuses;
- reserve for investment in the Canary Islands.
The Order contains the following forms (modelos) of tax returns:
- Form 200 – Declaration of corporate and income tax from non-residents, permanent establishments and organizations established abroad, but operating in Spain;
- Form 206 – Declaration of payment or refund of income tax from a non-resident;
- Form 220 – Corporate tax return in consolidation mode (groups).
The filing of tax returns must be done electronically through the “Information and Procedures” section of the official website of the Spanish State Tax Office (Agencia Estatal de Administración Tributaria (AEAT)).
Deadlines for filing tax return forms for non-residents with a permanent establishment in Spain:
- forms 200 and 206 – July 25, 2023;
- form 220 – coincides with the income tax return deadline for the parent company or tax group representative.