Spain has published Order HAC/554/2019 of 26 April 2019 in the Official Gazette, which approves the forms and instructions for the Corporation Tax and Non-Resident Income Tax returns for periods beginning between 1 January and 31 December 2018. This includes the following forms, which are attached as Annexes to the Order:
- Form (Modelo) 200 - Declaration for Corporation Tax and Non-Resident Income Tax for permanent establishments and entities under the regime of attribution of income establi…