Forms 200 and 220 for tax periods beginning between January 1 and December 1, 2023

Approved the corporate tax and non-resident income tax declaration models corresponding to permanent establishments and entities under the regime of attribution of income incorporated abroad with presence in Spanish territory, for the tax periods beginning between January 1 and December 31, 2023.

In the BOE of May 27, Order HAC/495/2024, of May 21, was published, approving the declaration models for Corporate Tax and Non-Resident Income Tax corresponding to permanent establishments and entities under the regime of attribution of income incorporated abroad with presence in Spanish territory, for the tax periods beginning between January 1 and December 31, 2023, and by which Order HAP/2194/2013, of November 22, Order HFP/227/2017, of March 13, approving model 202 to make installment payments on account of Corporate Tax and Non-Resident Income Tax corresponding to permanent establishments and entities under the regime of attribution of income incorporated abroad with presence in Spanish territory, and form 222 to make fractional payments on account of the Corporate Tax under a tax consolidation regime and establishes the general conditions and the procedure for its presentation electronics.