Consolidated annual accounts on Corporation Tax

  • Presentation
    • The Consolidated Annual Accounts for Corporation Tax statistic contains consolidated information on sole proprietorship companies not forming part of corporate groups that file tax returns on form 200 and consolidated groups filing on form 220. This new information, complementary to that provided in the Statistics on Annual Accounts in Corporation Tax, will provide the consolidated net tax liability for Corporation Tax on an accrual basis.

      It is common knowledge that Corporation Tax contains a Consolidated Tax Return System that allows companies to report their combined tax liability on a single return. Form 220, required to calculate the Tax collection, has, to date, remained in the background with regards the figures published by the Tax Agency, which has given rise to much debate on corporate taxation and effective corporation tax rates.

      Therefore, the objective of this publication is to provide more information regarding consolidated groups, breaking down the already published information for all the companies, for the groups of non-financial institutions, credit institutions and insurance companies, combining the data declared by the sole proprietorship companies and by the consolidated groups, with details of the main figures declared and the effective rates by business turnover and by number of workers, in such a way that the total data per entity type corresponds with the effective taxation of the companies subject to Corporation tax in Spain.

      In addition, companies that, due to their special characteristics, are taxed at zero % on their gross tax base (Pension funds, Joint Ventures and REITs) or are taxed at 1% (CIIs and SICAVs), with the sole objective that their special characteristics do not disrupt the calculation of the effective tax rates, are removed.

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    • 2019

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