Ministry of Finance PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

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Administrative Procedures

General Information

Name

Form 200. IS. Corporation tax and non-resident income tax. Payment or refund documents. (Form 200 & 206)

Type of procedure/service
Tax information
Subject
Taxes
SIA code
997800
Description

Facilitate filing of the self-assessment for corporation tax and non-resident income tax (permanent establishments and organisations under the income allocation system incorporated abroad with presence in Spanish territory).

Taxpayers that have to pay taxes simultaneously to various local offices (national treasury and regional treasury), shall file a self-assessment with the national treasury in the manner indicated and with the regional treasuries in the terms approved by these.

Body responsible for the procedure
State Tax Administration Agency (EA0028512)

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