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Briefing note Corporation Tax Campaign 2018

The main change for the 2018 Corporation Tax Campaign is that from 1 July 2019, the PADIS help program will not be available for Form 200. For tax periods starting from 1 January 2018 it will be replaced by a help form (Sociedades WEB), with the aim of improving the management of tax returns filed by taxpayers.

This help service has more advantages in terms of processing and filing your Corporation Tax return, as it allows direct access to the Tax Agency server without having to download a help program on a computer, which has been required until now. With the new service you can complete your tax return using any electronic device that allows you to connect to the server.

From 1/7/2019, Corporation Tax can be filed in 2 ways:

  • Sociedades WEB.
    • Manually inputting data into the form.
    • Importing a .200 file
  • Third-party software, by generating a .200 file.

    In this case, Form 200 will be filed directly without using the Sociedades WEB form.

As part of this campaign we have improved information validation processes, so we recommend you review external programs that create .200 files to check they fit the specification of this campaign. Files created to be filed through Sociedades WEB or submitted directly which do not meet the required validation processes the campaign stipulates will be rejected.

For this reason we recommend that you work on the validation/presentation of Form 200 in advance of the filing deadline, to make sure you have sufficient time to correct any issues that may occur during the generation of the file.

Another new feature of this campaign is that tax returns filed with incorrectly identified persons or entities (NIF (Personal Tax ID) of partners, administrators, investee companies, etc.) will not be permitted. In cases where there is a place for filling in third-country identification data (using country field or similar), validation will not be made against the AEAT census.

We therefore recommend you use the previous identification help service form which is available on the Tax Agency website, where you can check identification either individually or en masse.

Madrid, 26 June 2019