OrbitaxNew forms, procedures and stipulated periods to submit CIT and non-residents income tax returns regarding PEs approved
|Approved Changes|Spain
The Ministry of Economy and Finance has approved the new forms, procedures and the stipulated periods for the CIT and non-residents income tax (regarding PEs) returns corresponding to the tax year 2009. The Ministerial Order was published in the Official Gazette of 24 May 2010 and comes into effect on 1 July 2010.
Accordingly, the forms will be as follows:
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