ManagoraMANAGORA
ESEN

Modelo 200: Impuesto sobre Sociedades (IS) (Corporate Income Tax return)

Modelo 200: Impuesto sobre Sociedades (IS) (Corporate Income Tax return) is filed with Agencia Tributaria — modelo 200. With Managora you do it 100% online: you answer a few questions, sign a digital mandato (power of representation) and we draft, sign and file your application for you. Estimated total cost: from €29.

We calculate and file your company's Modelo 200 for the IS (Corporate Income Tax) before the AEAT (Spanish Tax Agency). We cover the 7 regimes (general 25 %, small-sized company 23 %, micro-company 21/22 %, startup ENISA 15 %, protected cooperative 20 %, non-profit under Ley 49/2002 at 10 %, venture capital 1 %). Positive/negative adjustments to the accounting result, offsetting of negative taxable bases (BINs) subject to the 70 % limit + 1M € allowance, deductions for double taxation and incentives (R&D&i, donations, employment) and the differential amount after withholdings and instalment payments from the Modelo 202. We check consistency with the filing of accounts and the official books.

Start this procedure →See all procedures
Estimated total cost
from €29
Managora's fee
€35.09 (21% VAT incl.)
Tasa (official government fee)
No tasa payable
Processing time
25 calendar days after the 6 months following the close of the financial year (art. 124 LIS). For financial years closed on 31 Dec: from 1 to 25 July of the following year.
Where it is filed
Agencia Tributaria — modelo 200 ↗
What you receive
Application

Cost breakdown: Our fee 29 €, no tasa. Plus the amount of Corporate Income Tax resulting from your self-assessment (variable depending on the base and the rate of the regime)..

Modelo 200: Impuesto sobre Sociedades (IS) (Corporate Income Tax return): how is it filed?

  1. 1Answer the chat questions (~20-30 minutes).
  2. 2We calculate the preliminary taxable base, apply the offsetting of BINs within the legal limits (70 % + 1M € allowance), the tax rate according to your regime, deductions (double taxation, R&D&i, donations, etc.) and the differential amount. We check consistency with the annual accounts and the official books.
  3. 3Payment of 29 €.
  4. 4Sign the mandate from your mobile.
  5. 5We file the Modelo 200 electronically before the AEAT.
  6. 6If the result is payable: SEPA direct debit or NRC. If refundable: the AEAT pays into the IBAN indicated within the legal deadline of 6 months.

Which documents do you need?

  • •Annual accounts drawn up and approved by the General Meeting.
  • •Legalised official books (Legalia).
  • •Journal, general ledger and auxiliary books for the year.
  • •Accounting-to-tax reconciliation with a breakdown of positive and negative adjustments.
  • •History of accumulated BINs with their years of origin.
  • •Proof of withholdings borne (payer certificates).
  • •Quarterly Modelo 202 forms for the year.
  • •If there are related-party transactions: specific documentation (master file/local file if >45M €).
  • •If startup ENISA: valid emerging-company certificate.

Legal basis and things to bear in mind

  • Deadline: 25 days after the 6 months following the close (art. 124 LIS). For financial years closed on 31 Dec: from 1 to 25 July.
  • Tax rates: general 25 %, small-sized company <10M € turnover 23 %, micro-company <1M € 21/22 %, startup ENISA 15 % (4 financial years), protected cooperative 20 %, non-profit under Ley 49/2002 10 %, venture capital 1 %.
  • Offsetting of BINs (art. 26 LIS): 70 % of the preliminary taxable base with a minimum allowance of 1.000.000 € (you can always offset up to that amount). No time limit.
  • Instalment payments (Modelo 202): three times a year (April, October, December). 2 methods: 18 % of the previous liability or the applicable rate on the current base.
  • Most common deductions: internal/international double taxation, R&D&i (25 % of expenses), film production (30 %), job creation (4.500 €/permanent worker under 30), donations (35-40 %).
  • Related-party transactions (art. 18 LIS): compulsory documentation (master file and local file) if turnover >45M €. Modelo 232 annual informative return.
  • Thin capitalisation (art. 16 LIS): limitation of net financial expenses to 30 % of EBITDA, with a 1M € allowance.
  • INDICATIVE calculation. Variations due to specific tax incentives (RIC, free depreciation, etc.) and advanced circumstances.

Modelo 200: Impuesto sobre Sociedades (IS) (Corporate Income Tax return): frequently asked questions

Modelo 200: Impuesto sobre Sociedades (IS) (Corporate Income Tax return): how much does it cost?

The estimated total cost (our fee + official tasas and taxes) is from €29: Our fee 29 €, no tasa. Plus the amount of Corporate Income Tax resulting from your self-assessment (variable depending on the base and the rate of the regime).. Managora's fee is €35.09, 21% VAT included (€29.00 net + €6.09 VAT). This procedure carries no official tasa.

Modelo 200: Impuesto sobre Sociedades (IS) (Corporate Income Tax return): how long does it take?

25 calendar days after the 6 months following the close of the financial year (art. 124 LIS). For financial years closed on 31 Dec: from 1 to 25 July of the following year.

Modelo 200: Impuesto sobre Sociedades (IS) (Corporate Income Tax return): which documents do I need?

You need to have to hand: Annual accounts drawn up and approved by the General Meeting., Legalised official books (Legalia)., Journal, general ledger and auxiliary books for the year., Accounting-to-tax reconciliation with a breakdown of positive and negative adjustments., History of accumulated BINs with their years of origin., Proof of withholdings borne (payer certificates)., Quarterly Modelo 202 forms for the year., If there are related-party transactions: specific documentation (master file/local file if >45M €)., If startup ENISA: valid emerging-company certificate.. You do not upload them here: we collect the details through the guided chat.

Who files the procedure?

Managora files it in your name with Agencia Tributaria — modelo 200. You only provide the details through the chat and sign a mandato (power of representation); we prepare, sign and register it.

Can it be done online?

Yes. The whole process is online: you answer a few questions in the guided chat, sign a simple mandato on screen and receive the receipt and the official documents by email, with full legal validity.

Related procedures

Based on the legislation in force and on the official site of the competent authority: Agencia Tributaria — modelo 200 ↗.

Shall we get started with «Modelo 200: Impuesto sobre Sociedades (IS) (Corporate Income Tax return)»?

We file it for you, from start to finish.

Start now →