Corporate Income Tax Declaration Models 2025: new forms and tax changes
29 May 2026Effective: 29 May 2026474 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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