The Spanish Tax Agency has announced the publication of Order HFP/523/2023 of 22 May 2023 in the Official Gazette, which approves the forms and instructions for the Corporate Tax and Non-Resident Income Tax returns for periods beginning between 1 January and 31 December 2022. The Order enters into force on 1 July 2023.
The forms include the following, which are attached as Annexes to the Order:
- Form (Modelo) 200 - Declaration for Corporate Tax and Non-Resident Income Tax for permanent est…