How is corporate tax filed?

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The deadline for filing the annual Corporate Tax return ( form 200 ) began on July 1 , and will run until the 25th. This deadline affects those entities that close their accounts coinciding with the calendar year. The closing date is set freely by the companies, depending on the development of their economic activity.

The Law indicates that the tax must be filed within 25 calendar days following the six months after the end of the fiscal year . Therefore, if a company determines its fiscal year, for example, from September 1 to August 31, it would have to file its Corporate Tax return from March 1 to 25.
The taxpayers of the Corporate Tax are not only commercial entities, but also associations (even if they are non-profit, as long as they carry out economic activity), foundations and public and private institutions.

To complete the form, the denmark whatsapp number data Tax Agency makes the PADIS program
available to the taxpayer , which can be downloaded free of charge from the AEAT website. Simply follow the steps on the page to download. The program automatically deactivates the boxes that are not mandatory, depending on whether the declarant selects the abbreviated form or SME option on the first page. Form 200 must be submitted electronically, for which it will be necessary to have an electronic signature certificate. Positive declarations may be submitted with direct debit (up to the 20th) or including the Full Reference Number (NRC) associated with the payment, once it has been made. The form can be deferred at the request of the taxpayer.