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Tuesday, 03 July 2018 11:45

Changes in Corporate Tax

As of July 1, 2018, all the organizations that use model 200 for Corporate Tax will have to adopt some modifications.

Remember that model 200 is a report that must be submitted to the Tax Agency, and that affects all companies with residence in Spain; the income obtained during the tax period is taxed. As we say, for this year 2018 the tax presents some important changes.

IMPORTANT CHANGES

Among the most significant modifications is a new treatment for the compensation of negative bases, in certain exceptional cases where the limits do not apply. This will be applicable when a company is created or liquidated.

Another significant change is the inclusion of new adjustments in the regulation of negative income: on some non-deductible expenses, on losses due to impairment of values, as well as on the exemption on income derived from the transfer of securities of resident and non-resident entities.

A new column has been added to the participation table of persons or entities. A column of "income of a financial nature of public infrastructure concessionaires" has also been created.

In addition, a new page has been added: the 14 bis. This page allows you to enter a more detailed breakdown of income and withholdings, depending on the type of taxpayer income subject to withholding. The same applies to withholdings that are applied to them by economic interest groups or temporary unions of companies.

DEDUCTIONS ELIMINATED AND INCORPORATED

Some deductions have been eliminated. Among them the D16 (Donostia / San Sebastián, European Capital of Culture 2016), the EM (Expo Milan 2015, the Q (IV Centenary of the second part of Don Quixote) and MH (Madrid Horse Week).

The PL (Master Plan for the recovery of the Cultural Heritage of Lorca), the R16 (Spanish Athletes' Preparation Program for the Rio de Janeiro 2016 Games), the UG (University of Granada Winter 2015) have also been excluded. the WCH (World Challenge LFP / 85th Anniversary of the League).

Likewise, other deductions have been incorporated. Some of them are: CA (Anniversary of the House of America), 25 M (Anniversary of the declaration by Unesco of Merida as World Heritage), 40 CE (40 Anniversary of the Spanish Constitution) and TCA (40th Anniversary of the International Classical Theater Festival of Almagro).

They have also added: NCC (2010 plan to support new film makers and the preservation and dissemination of the history of Spanish cinema), PFL (plan to promote reading) and 50UA (50th Anniversary of the Autonomous University of Madrid) , among other.

DEADLINE FOR SUBMISSION

To file this tax return, it is important to remember that there is no a priori deadline. This will depend on the date on which the financial year ends for each company, so each taxpayer will present it on a different date. It is necessary to calculate six months from the close of the tax period. The model must be completed and presented, even if there was no activity in the previous year.

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