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Spain Approves Forms and Instructions for 2021 Corporation Tax and Non-Resident Income Tax Returns

06 May 2022

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Approved Changes

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Spain

The Spanish Tax Agency has announced the publication of Order HFP/379/2022 of 28 April 2022 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 2021. The Order enters into force on 1 July 2022. 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...