Corporate income tax 2022

In the BOE of May 29, 2023, and in force since July 1, Order HFP/523/2023 of May 22, 2023, has been published, approving the return forms for Corporate Income Tax (IS) and Non-Resident Income Tax (IRNR) for the year 2022.

For this fiscal year 2022, among other novelties, we must take into account the new minimum taxation in the IS of 15% for certain taxpayers; the reduction of the rebate in the quota applicable to the companies under the special regime for housing leasing or the new deduction for employment pension plans, without forgetting the new computation of the minimum number of shareholders of the SICAVs and the transitional regime of dissolution and liquidation during the year 2022. Tax measures have also been approved with respect to emerging companies (“Startups”), in force as from December 23, 2022, such as the taxation at a rate of 15% for a maximum of four years, from the first period in which the taxable income is positive, up to the following three years, as well as the deferral of the payment of tax debts.

In addition, various resolutions, and consultations of the ICAC have been approved that affect the General Accounting Plan (PGC).

NEW DEVELOPMENTS IN THE 2022 CORPORATE TAX CAMPAIGN

In addition to the new regulations, with the aim of providing the Tax Agency with more information to improve both control and assistance to taxpayers in their obligation to self-assess the Corporate Income Tax, the following breakdown tables have been introduced in forms 200 and 220:

• In form 200, the detailed box “Members of SICAVs in special regime of dissolution and liquidation (DT 41st LIS)” on page 2 bis where the taxpayer must include the NIF of the SICAVs in which the taxpayer participates and which are dissolved, as well as the NIF of the Collective Investment Institutions where the taxpayer reinvests, with the aim of being able to issue notices on the deadline for compliance with the reinvestment and to assist in the completion of the form, allowing specific boxes to be filled in, which have been created for the application of the provisions of the forty-first transitory provision of the LIS, as well as the rates at which the SICAV may be taxed.
• In Form 200, for those cases in which the taxpayer carries out agricultural and/or livestock farming activities, the incorporation on page 21 of the table “Communication of the net amount of the turnover” of information related to such activities. This information must be included to meet the requests for information that may be received within the framework of the application of interventions in the form of direct payments and the establishment of common requirements within the framework of the Strategic Plan of the Common Agricultural Policy. To this end, it is necessary to establish new boxes in which agricultural income is specifically included.
• In forms 200 and 220, the detailed table “Special regime for ships and shipping companies in the Canary Islands: breakdown of the compensation of negative taxable bases”, with information on the amount of the negative taxable bases corresponding to the special regime for shipping entities in the Canary Islands and those corresponding to the rest of the activities, in such a way as to assist the taxpayer in the application of paragraph 4 of Article 76 of Law 19/1994, of July 6, with the objective that the tax losses derived from the activities that generate the right to the application of the special regime for ships and shipping companies in the Canary Islands, cannot be compensated with positive tax losses derived from the rest of the activities of the entity, neither in the current fiscal year nor in the following ones.
• In forms 200 and 220, the detailed tables relating to deductions for investments and expenses incurred by port authorities (art. 38 bis LIS), for foreign film productions (art. 36.2 LIS) and for foreign film productions in the Canary Islands (art. 36. 2 LIS and DA 14ª Law 19/1994), as well as the breakdown of the pending deductions generated in previous years for investments in West African territories and propaganda and advertising expenses (art. 27 bis Law 19/1994) so that the form “ Companies web” can properly calculate the amount of the minimum net tax liability in accordance with the provisions of the new article 30 bis of the LIS.
  
  

DEADLINE AND SUBMISSION

Form 200

Within 25 calendar days following the 6 months after the end of the tax period. For entities with fiscal year coinciding with the calendar year, the deadline is July 25, 2023. If the payment is made by direct debit, the deadline for filing the tax return is July 20, 2023.

If the payment is made by direct debit at a credit institution collaborating with the AEAT, the deadline will be from July 1 to July 20, 2023, both inclusive.

Taxpayers whose tax return period began prior to July 1, 2023, must file the tax return within 25 calendar days following that date, unless they have opted to file the return using the form approved for the 2021 tax year.

In the first 20 calendar days of the months of April, July, October and January, depending on the quarter in which any of the following circumstances occur with respect to the permanent establishment (PE) (If the tax return period began before July 1, the tax return must be filed by July 25, unless the taxpayer has opted to use the forms approved for 2021, in which case the deadlines will be those):

• When the tax period ends due to the termination of the activity of a PE.
• The investment made in the PE is disencumbered.
• The transfer of the PE takes place.
• The PE transfers its activity abroad or the owner of the PE dies.
• The same period applies to entities under the income attribution regime constituted abroad with presence in Spanish territory, in the event that they cease their activity, as from such cessation.

Form 220

Within the period corresponding to the individual tax return of the entity representing the tax group or head of group entity.

For more information, please consult with Tax consulting