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Spain Approves Forms and Instruction for 2020 Corporation Tax and Non-Resident Income Tax Returns

14 June 2021

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Approved Changes

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Spain

The Spanish Tax Agency has announced the publication of Order HAC/560/2021 of 4 June 2021 in the Official Gazette, which approves the forms and instructions for the Corporation Tax and Non-Resident Income Tax returns for periods beginning between 1 January and 31 December 2020. The Order enters into force on 1 July 2021. The forms include the following, which are attached as Annexes to the Order: Form (Modelo) 200 - Declaration for Corporation Tax and Non-Resident Income Tax for permanent establishments and entities under the regime of attribution of income established abroad with a presence in the Spanish territory; Form...