Tax & Revenue BOE Importance: 5/10

Legal Challenge Against 2025 Corporate Income Tax Models

09 Sep 2026 Effective: 09 Sep 2026 36 views
Who is affected:
Companies and entities required to file the 2025 Corporate Income Tax return

Summary

Prezero Iberia has filed a challenge before the National Court against the official Corporate Income Tax models for 2025. Interested parties are notified that they have 9 days to appear in the proceedings.

Detailed analysis PRO

Prezero Iberia, SLU has filed an administrative law challenge against Order HAC/529/2026, which approves the declaration models for Corporate Income Tax and Non-Resident Income Tax for fiscal years beginning in 2025. The National Court, Second Section, is processing the case and orders all interested parties to be summ…

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Full official title

Resolución de 2 de septiembre de 2026, de la Secretaría General Técnica, por la que se emplaza a las personas interesadas en el recurso contencioso-administrativo 886/2026, interpuesto ante la Audiencia Nacional, Sala de lo Contencioso-Administrativo, Sección Segunda.

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