Corporate Income Tax Declaration Models 2025: new forms and tax changes
29 May 2026Effective: 29 May 2026283 views
Who is affected:
Companies, permanent establishments and foreign entities with presence in Spain
Summary
Tax Authority approves official models for declaring Corporate Income Tax for fiscal year 2025, with changes in tax rates for microenterprises and new deductions.
Detailed analysis
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Order HAC/529/2026 approves models 200 and related forms for the declaration of IS and IRNR of permanent establishments for fiscal year 2025. It incorporates relevant changes: the capitalization reserve increases from 15% to 20% of increase in equity, linked to workforce expansion. Differentiated tax rate scales are in…
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Orden HAC/529/2026, de 7 de mayo, por la que se aprueban los modelos de declaración del Impuesto sobre Sociedades y del Impuesto sobre la Renta de no Residentes correspondiente a establecimientos permanentes y a entidades en régimen de atribución de rentas constituidas en el extranjero con presencia en territorio español, para los períodos impositivos iniciados entre el 1 de enero y el 31 de diciembre de 2025, se dictan instrucciones relativas al procedimiento de declaración e ingreso y se establecen las condiciones generales y el procedimiento para su presentación electrónica.
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