Tax Calendar
Form 200
Annual Corporate Income Tax return — taxes the profits obtained by legal persons resident in Spain.
Informational content updated to 2026. Deadlines, amounts and percentages shown on this page may change due to regulatory updates. For your specific case, please consult with our certified professionals before taking action. Schedule free consultation →
What is Form 200?
Form 200 (Modelo 200) is the annual Corporate Income Tax (Impuesto sobre Sociedades — IS) return. It taxes the profits obtained by legal persons and certain other entities resident in Spain.
The taxable base is derived from the accounting result adjusted by the permanent and temporary differences established in the Corporate Tax Law, together with any applicable exemptions, deductions and allowances.
The standard tax rate is 25%. Newly created entities may be eligible for reduced rates during their first profitable years. Consult our advisers for the conditions and rates currently in force for your company.
Who must file?
- Sociedades de Responsabilidad Limitada (SL) and Sociedades Anónimas (SA).
- Cooperatives, foundations and associations.
- All legal persons resident in Spain.
- Mandatory even if the company had losses or was inactive during the year.
Exceptions and exemptions:
- Undivided estates, joint ownership entities and civil partnerships without a commercial purpose: taxed under IRPF (income attribution regime), not IS.
- Certain entities may benefit from full or partial Corporate Tax exemptions under current legislation. Consult our office to confirm whether your entity may qualify.
Filing deadlines
| Period | Deadline |
|---|---|
| Fiscal year ending 31 December | By 25 July of the following year Fiscal year 2025 (ending 31/12/2025): deadline is 25 July 2026. |
| Fiscal year ending on a date other than 31 December | 25 calendar days after 6 months from the year-end Example: year-end 31 March → deadline 25 October. |
Corporate tax instalments (Form 202): 20 April, 20 October and 20 December. These amounts are credited against the final Form 200 liability.
How GCT1 handles it for you
- 1 We start from the annual accounts and accounting books to establish the corporate tax base.
- 2 We apply all extra-accounting adjustments, deductions and allowances available (R&D, capitalisation reserve, etc.).
- 3 We present the IS result to you before filing, with an explanation of the main adjustments applied.
- 4 We file Form 200 electronically by 25 July and send you the confirmation receipt.
- 5 We coordinate the filing with Form 202 instalment payments and handle any subsequent AEAT review.
Required documentation
- Annual accounts: balance sheet, income statement and notes.
- Official accounting books.
- General Meeting minutes approving the annual accounts.
- Depreciation schedule for all assets.
- Material contracts: leases, loans, related-party transactions.
- Documentation for deductions applied.
Penalties for non-compliance
- Without prior AEAT notice: 5% (< 3 months), 10% (3–6 months), 15% (6–12 months), 20% plus interest (> 12 months).
- After a formal AEAT demand: penalty of 50%–150% of the unpaid tax.
- Mandatory to file even with a nil or negative result; not filing is a formal infringement carrying a penalty. The exact amount depends on the circumstances. Consult our professionals for the detail applicable to your case.
Related forms
Last reviewed: June 2026. Tax regulations change frequently — check our tax calendar or contact our professionals for advice tailored to your situation.
GCT1 handles your Form 200 for you
We prepare, review and file on time. Free first consultation.