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Spain Approves Forms and Instructions for 2023 Corporate Tax and Non-Resident Income Tax Returns

25 June 2024

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Approved Changes

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Spain

The Spanish Tax Agency recently announced the publication of Order HFP/495/2024 of 21 May 2024 in the Official Gazette, which approves the forms and instructions for the Corporate Tax and Non-Resident Income Tax returns for periods beginning between 1 January and 31 December 2023. The Order enters into force on 1 July 2024. The forms include the following, which are attached as Annexes to the Order: Form (Modelo) 200 - Declaration for Corporate 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...