The Spanish Tax Agency has announced the publication of Order HFP/523/2023 of 22 May 2023 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 2022. The Order enters into force on 1 July 2023.

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 (Modelo) 206 - Payment or refund for Non-Resident Income Tax; and
• Form (Modelo) 220 - Declaration for Corporate Tax under the consolidation (group) regime.

The forms must be submitted electronically via the Tax Agency website: https://sede.agenciatributaria.gob.es. The deadline for Form 200 is within six months and 25 days following the end of the tax period (i.e., 25 July for years ending 31 December). For taxpayers whose filing period started prior to the entry into force of Order HFP/523/2023, the deadline is 25 days after the Order's entry into force, unless they have chosen to file a return using the prior forms for tax periods started between 1 January and 31 December 2021 as provided by Order HFP/379/2022 of 28 April 2022, in which case the standard 6 months and 25 days deadline applies. The same generally applies for Form 206, although if there is a cessation of activity of a permanent establishment and in certain other cases, the form must be filed by the 20th of April, July, October, or January following the quarter. For Form 220, the deadline corresponds to the return deadline for the representative entity of the tax group or the group's head entity.