Modelo 220: corporate income tax (IS) for groups under the tax consolidation regime
Modelo 220: corporate income tax (IS) for groups under the tax consolidation regime is filed with Agencia Tributaria. 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 €300.
ANNUAL self-assessment of the group's consolidated corporate income tax (IS) under the tax consolidation regime (arts. 55-75 LIS). The parent company (art. 56 LIS) files the Modelo 220 with the consolidated taxable base, carried-forward losses (BINs, capped under art. 66 LIS), deductions and tax due. Each subsidiary files its own Modelo 200 for information purposes. Deadline: 25 days after the 6 months following the year end (art. 124 LIS).
- Estimated total cost
- from €300
- Managora's fee
- €363.00 (21% VAT incl.)
- Tasa (official government fee)
- No tasa payable
- Processing time
- 25 calendar days after the 6 months following the year end (art. 124 LIS). For a 31-12 year end: up to 25 July.
- Where it is filed
- Agencia Tributaria ↗
- What you receive
- Application
Cost breakdown: Our fee 300 €, with no filing tasa (official fee), plus the consolidated corporate income tax due under the group's self-assessment..
Modelo 220: corporate income tax (IS) for groups under the tax consolidation regime: how is it filed?
- 1Answer the questions in the chat (about 12 minutes).
- 2We check the make-up of the group, the BINs (capped at 70 % under art. 66 LIS) and the consolidated tax due.
- 3Payment of 300 €.
- 4Sign the mandate from your phone.
- 5We file the Modelo 220 online with the AEAT (Spanish Tax Agency).
Which documents do you need?
- •Audited consolidated annual accounts of the group.
- •Individual Modelo 200 of each subsidiary.
- •Resolution electing the tax consolidation regime (art. 61 LIS).
- •Official company books, duly legalised.
Legal basis and things to bear in mind
- Legal framework: Ley 27/2014 LIS arts. 55-75 + RIS arts. 47-49 + Orden HFP/227/2017.
- Parent company: resident in Spain and holding at least 75 % of each subsidiary (70 % if listed).
- Consolidated instalment payments: Modelo 222 (art. 40 LIS).
- Related: modelo_200, modelo_222_pagos_grupo, modelo_232.
Modelo 220: corporate income tax (IS) for groups under the tax consolidation regime: frequently asked questions
Modelo 220: corporate income tax (IS) for groups under the tax consolidation regime: how much does it cost?
The estimated total cost (our fee + official tasas and taxes) is from €300: Our fee 300 €, with no filing tasa (official fee), plus the consolidated corporate income tax due under the group's self-assessment.. Managora's fee is €363.00, 21% VAT included (€300.00 net + €63.00 VAT). This procedure carries no official tasa.
Modelo 220: corporate income tax (IS) for groups under the tax consolidation regime: how long does it take?
25 calendar days after the 6 months following the year end (art. 124 LIS). For a 31-12 year end: up to 25 July.
Modelo 220: corporate income tax (IS) for groups under the tax consolidation regime: which documents do I need?
You need to have to hand: Audited consolidated annual accounts of the group., Individual Modelo 200 of each subsidiary., Resolution electing the tax consolidation regime (art. 61 LIS)., Official company books, duly legalised.. 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. 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
- Registering as self-employed (Hacienda, the Spanish tax authority, and Seguridad Social)
- Baja como autónomo (Hacienda + RETA) (deregistration as a self-employed worker)
- Deferral of a Seguridad Social (Social Security) debt (LGSS art. 23 plus RD 1415/2004)
- Deferral or instalment plan for a debt with the AEAT (Spanish Tax Agency) (art. 65 LGT)
- Application for a refund of amounts wrongly paid (devolución de ingresos indebidos) (LGT art. 221 + RD 520/2005)
- Tarifa Plana for the self-employed: application for the reduced flat-rate contribution
Based on the legislation in force and on the official site of the competent authority: Agencia Tributaria ↗.
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