Tax information for Corporation Tax.2019 fiscal year

From 1 July information shall be made available to taxpayers obliged to pay Corporation Tax on their tax data for the purpose of completing the 2019 tax return, regardless of the type of entity, the settlement period or settlement of the tax being paid in the 2018 financial year.The service will be available in co-official languages and in English.

For those taxpayers whose tax period DOES NOT match the calendar year, type of tax return 2 and 3, the data provided are for the 2019 calendar year.

The main objective is to improve the quality of executing the tax returns, thus speeding up their processing.

The supplied data can be grouped into the following categories:

  1. Data available at the Tax Agency from informative tax returns or other sources of information from third parties.

  2. Self-assessment data and informative tax returns by taxpayers themselves (M202, M190, M390, or M303).
  3. Data declared on form 200 in 2018 corresponding to amounts to be applied in future years, indicating the box on form 200 of the 2019 financial year in which they should be entered.The information on pages 1 and 2 is also to be provided.

  4. Information to be taken into account on the tax return, as is may related to sanctions and surcharges issued and notified by the Tax Agency during the 2019 financial year, late interest paid by the Tax Agency and other Administrations during 2019, etc.

  5. Economic activities tax codes in which the taxpayer is registered, including the equivalent National Economic Activity Code(CNAE).