The approval of the various regulatory provisions referred to in the following paragraphs introduces amendments affecting the Company Tax and Non-Resident Income Tax return. for permanent establishments and for entities under arrangements for the allocation of income abroad with a presence on Spanish territory, of the tax periods started on or after 1 January 2014, need to approve new models of declaration. In this regard, and addressing the legislation adopted, the provisions set out below merit special mention.

Law 16/2013 of 29 October establishing certain measures in the field of environmental taxation and adopting other tax and financial measures, with effect for the tax periods to be initiated as from 1 January 2014, it amends the regulation of the income bonus obtained in Ceuta and Melilla, and establishes the indefinite validity of the deduction for investments in cinematographic productions and audiovisual series, and extends the base of this deduction, including copies and the advertising costs incurred by the producer.

Also, Law 16/2013, with effect for the tax periods to be initiated in 2014, amends the transitional provision thirty-seventh of the recast text of the Company Tax Law, approved by the Royal Legislative Decree 4/2004 of 5 March (hereinafter TRLIS), which accompanied the elimination of the freedom of amortisation regulated by the 11th additional provision of TRLIS, by collecting a temporary limitation on the taxable amount in respect of the amounts to be applied, to extend such limitation to the financial year 2014.

Also, extends to 2014 the limitation to the compensation of negative taxable bases generated in previous years for certain taxable persons; the limitation to the deduction of the difference referred to in paragraph 5 Article 12 of the TRLIS; the limitation of the corresponding deduction of the goodwill, both generated in business acquisitions and in business restructuring operations; the reduction of the ceilings on the maximum quota for the application of deductions to encourage the performance of certain activities the deduction for reinvestment of extraordinary profits is included in the above limit; and the limitation of the deduction of intangible assets of indefinite useful life.

The Royal Decree-Law 14/2013 of 29 November of urgent measures for the adaptation of Spanish law to the European Union legislation on the supervision and solvency of financial institutions, in its final provision second, it adds with effect for the tax periods starting from 1 January 2014 an additional twenty-second provision in the TRLIS.

In this additional twenty-second provision, the conversion of deferred tax assets corresponding to certain allocations for impairment of claims or other assets arising out of the possible insolvencies of the debtors not related to the taxable person and to certain allocations or contributions to social security systems, in credit to the tax authorities.

Law 26/2013, of 27 December, of savings banks and bank foundations, contains in Article 49 the tax system of banking foundations, establishing that they will be taxed in general in the corporate tax system. the special tax regime provided for in Law 49/2002 of 23 December of the tax regime of non-profit entities and of tax incentives for patronage shall not apply to them.

It also highlights the fact that in Law 22/2013, of 23 December, of the General State Budget for the year 2014, the extension of a large number of measures that were in force at 31 December 2013 is collected. This is the case for the application of the reduced rate of taxation enjoyed by micro-enterprises when they maintain or create jobs, and for the treatment that is given to expenditure and investment to make use of the use of new communication and information technologies.

On the other hand, the activities that will be considered priority of patronage during the year 2014 are listed, in accordance with the provisions of article 22 of Law 49/2002, of 23 December, of tax regime of the entities for non-profit purposes and for tax incentives for patronage, as well as events which will have the consideration of events of exceptional public interest for the purposes of Article 27 of the said Law 49/2002.

Law 1/2014 of 28 February for the protection of part-time workers and other urgent measures in the economic and social order, in its fifth final provision, amends the TRLIS, with the aim of complying with the the decision of the European Commission of 17 July 2013 on the tax arrangements applicable to certain leasing agreements.

In accordance with the aforementioned Decision of the European Commission, in relation to the administrative authorisations granted between 30 April 2007 and 29 June 2011, both the provisions of paragraph 11 of the Article 115 of the TRLIS in accordance with the wording in force at 31 December 2012, such as the special tax system of shipping entities on the basis of tonnage, in favour of economic interest groups governed by Law 12/1991 of 29 April 2012. economic interest groups, it shall not be applicable in so far as it constitutes State aid incompatible with the terms set out in that Decision.

Law 17/2014 of 30 September, adopting urgent measures in the field of refinancing and restructuring of business debt, amends Article 15.1, 15.2 and 15.3 of TRLIS, establishing the absence of taxation in the case of the capitalisation of debts, except that it would have been the subject of a derivative acquisition by the creditor, for a value other than the nominal value of the debt. Thus, it is expressly stated in the law a criterion that had already been accepted by the administrative doctrine for certain assumptions of debt capitalization between related entities.

A new paragraph 14 is also added to Article 19 TRLIS, to give income derived from quitas and waits for tax treatment that takes into account that both transactions do not increase the fiscal capacity of the entities. In this way, a system of imputation of the income generated in the tax base is established, depending on the financial expenses that are subsequently recorded.

Highlights the approval of Royal Decree 475/2014, of June 13, on bonuses in the contribution to the Social Security of the investigating staff (hereinafter Royal Decree 475/2014), since it recovers the non-tax incentive of the bonus in the contribution to social security for the research staff. Thus, it develops the regulatory regime for new bonuses in social security contributions, regulating the subject matter, scope, exclusions and other issues, inter alia, the terms in which the compatibility of the subsidies with the tax deductions for research, development and innovation (hereinafter referred to as R & D + i) of TRLIS Article 35.

The adoption of this incentive, which will be compatible with the deduction in the tax rates of the Company Tax, only for entities that have the consideration of small and medium enterprises and whenever they are given the requirements set out in Article 6 of this Royal Decree, it justifies, the need to fill in the information annex which approves this ministerial order. In this way, Article 8 of Royal Decree 475/2014 of 13 June 2014 on bonuses in the contribution to the Social Security of the investigating staff (hereinafter Royal Decree 475/2014) provides that the entities or undertakings they apply In addition to the Social Security allowance and the deduction provided for in Article 35 of TRLIS, they shall also be required to provide to the State Administration of Tax Administration an annual report on activities and projects carried out and researchers affected by the bonus, when filing the Corporate Tax return. In this sense, it is from the point of view of the management of the tax, the most important novelty that incorporates this Ministerial Order.

For its part, it deserves special mention in Law 27/2014 of 27 November of the Tax on Societies (hereinafter LIS). Thus, in its sixth final provision, the TRLIS is amended and, in particular, with effect for the tax periods starting from 1 January 2014, Article 19 (13) of the TRLIS, relating to the integration into the the taxable amount of the appropriations for impairment of the claims or other assets arising out of the possible insolvencies of the debtors not linked to the taxable person, provided that the provisions of Article 12.2.a) of the TRLIS, as well as those arising from the application of Articles 13.1.b) and 14.1.f) of TRLIS, grants or contributions to social security systems and, where appropriate, pre-retirement schemes, which have generated deferred tax assets, to introduce certain limits on such integration.

The sole final provision of the Company Tax Regulation, approved by Royal Decree 1777/2004 of 30 July 2004 (hereinafter the 'Corporate Tax Regulation') enables the Minister of Finance and Administration to Public, among other authorizations, for:

(a) Approve the model of declaration by the Company Tax and determine the places and manner of presentation of the same.

b) Approve the use of simplified or special declaration modalities, including the consolidated statement of the groups of companies.

(c) Establish the assumptions in which the statements by this Tax are to be presented in support directly readable by computer or by telematic means.

d) Set the documents or supporting documents to accompany the declaration.

e) Approve the fractional payment model and determine the location and the shape of the presentation of the payment.

f) Approve the information model to be provided by economic interest groups and temporary joint ventures.

(g) To extend, on the basis of substantiated technical reasons, the time limit for the submission of tax declarations laid down in the Tax Law and its Regulation when this presentation is carried out by means of telematics.

Article 21 of the recast text of the Non-Resident Income Tax Act, approved by Royal Legislative Decree 5/2004 of 5 March, enables the Minister of Finance and Public Administration to determine the and the place in which the permanent establishments are required to present the relevant declaration, as well as the documentation to accompany it. The second final provision of this same recast text enables the Minister of Finance and Public Administrations to approve the models for the declaration of this Tax, to establish the form, place and time limits for their presentation, as well as for establish the assumptions and conditions for the submission of the assumptions by electronic means.

Law 58/2003, of December 17, General Tax, in Article 98 (4) enables the Minister of Finance and Public Administrations to determine the assumptions and conditions in which the tax authorities they shall submit by telematic means their declarations, self-actions, communications, applications and any other document with a tax transcendence.

On the other hand, article 92 of the General Tax Law enables the Tax Administration to point out the requirements and conditions for social collaboration to be carried out through the use of techniques and means electronic, telematic and computer systems.

In its virtue, I have:

Article 1. Approval of the models for the declaration of the tax on companies and the income tax of non-residents (permanent establishments and entities under arrangements for the allocation of income from abroad with a presence in territory ).

1. The models for the declaration of corporation tax and non-resident income tax are approved (permanent establishments and entities on the basis of the allocation of income from abroad with a presence on the territory of the country). (Spanish) and its entry or return documents, for the tax periods initiated between 1 January and 31 December 2014, consisting of:

(a) Statements of the Corporate Tax and Non-Resident Income Tax (permanent establishments and entities under the allocation of income from abroad with a presence in territory) ):

1. Model 200: Statement of the Tax on Companies and Income Tax of non-residents (permanent establishments and entities in the system of allocation of income constituted abroad with presence in Spanish territory), as set out in Annex I to this Order.

2. Model 220: Statement of Tax on Sociedades-Tax consolidation regime for tax groups set out in Annex II to this Order.

b) Income or return documents:

1. Model 200: Document for the entry or return of the Company Tax, which is set out in Annex I of this Order. The number of supporting documents to be included in this model shall be a sequential number, the first three digits of which shall correspond to code 200.

2. Model 206: Income tax or non-resident income tax refund (permanent establishments and entities under the allocation of income from abroad with presence in the territory of the country) (Spanish), set out in Annex I to this Order. The number of supporting documents to be included in this model shall be a sequential number, the first three digits of which shall correspond to code 206.

3. Model 220: Income tax or refund of the Tax on Sociedades-Regime of fiscal consolidation, as set out in Annex II of this Order. The number of supporting documents to be included in that model shall be a sequential number, the first three digits of which shall correspond to code 220.

2. The model 200, which appears as Annex I to this Order, is applicable, in general, to all taxable persons of the Tax on Companies and all taxpayers for the Income Tax of non-residents (establishments permanent entities and entities under the jurisdiction of the allocation of foreign income with a presence in Spanish territory) obliged to submit and subscribe to the declaration for any of these taxes.

3. Model 220, set out in Annex II to this Order, is applicable to tax groups, including cooperatives, which are taxed under the special tax regime laid down in Chapter VII of Title VII of the Royal Legislative Decree In the case of the Commission, the Court of State held that, in the light of the judgment of the Court of Law, the Court held that, in the light of the judgment of the Court of Law, the Court held that the Court of cooperatives respectively.

Article 2. Form of presentation of models 200 and 220 of the declaration of the tax on companies and the income tax of non-residents (permanent establishments and entities in the system of income allocation incorporated abroad with a presence in Spanish territory).

1. The declarations of the corporate tax and the income tax of non-residents (permanent establishments and entities in the system of allocation of income constituted abroad with presence in Spanish territory), for models 200, 220, as well as the corresponding return or return documents, shall be submitted, in accordance with the provisions of Article 2 (a) of the HAP/2194/2013 Order of 22 November 2013 on the procedures and general conditions for the presentation of certain autoliquidations and information statements of a tax nature, with the specialities set out in the following paragraphs of this Article.

2. The declaration of the Tax on Companies and the Income Tax of non-residents (permanent establishments and entities in the system of allocation of income constituted abroad with presence in Spanish territory), model 200, submit in accordance with the model approved in the previous article of this Order, signed by the declarant or by the legal representative or legal representatives of the same and duly completed all the data concerning the collected data in the model.

3. The declarants obliged to keep their accounts in accordance with the rules established by the Banco de España shall complete the data relating to the balance sheet, profit and loss account and the status of changes in the net worth which, in the model 200, are incorporated for these declarants, replacing those that are included with a general character.

Likewise, the declarants to which the Accounting Plan of the insurance entities approved by Royal Decree 1317/2008, of July 24, will be applied, will complete the data relating to the balance sheet, losses and gains and status of changes in net worth which, in the model 200, are incorporated for these declarants, replacing those that are generally included.

In relation to the institutions of collective investment, both financial and real estate, will be attended to what is foreseen in Circular 3/2008, of September 11, of the National Commission of the Market of Values, on norms accounting, annual accounts and statements of information reserved for collective investment institutions. Therefore, these institutions shall also fill in the balance sheet data, profit and loss account and status of changes in equity, in a specific paragraph to replace those that are included in the balance sheet. general.

The declarants obliged to keep their accounts in accordance with Order EHA/1327/2009 of 26 May on special rules for the production, documentation and presentation of the accounting information of the guarantee companies reciprocal, complete the data relating to the balance sheet, profit and loss account and status of changes in the net worth which, in the model 200, is incorporated for these declarants, replacing those that are generally included.

4. The presentation of the Corporate Tax returns for tax groups, including cooperatives, which are taxed under the tax consolidation scheme laid down in Chapter VII of Title VII of TRLIS and in the Royal Decree 1345/1992 of 6 November, respectively, model 220, shall be carried out in accordance with paragraph 1 of this Article 2.

The statements which, in accordance with Article 65 (3) of the TRLIS, are required to be made by each of the companies belonging to the group, including the parent company or group head entity, be formulated in the 200 model, to be completed at all its extremes, to the extent to which the theoretical liquid amounts that are to be entered into or received by the respective entities are to be encrypted, taking into account that the limit of the adjustment to the accounting result for financial expenditure comes from the group and not from the individual limit of the entity. Such declarations shall be submitted in accordance with the provisions of paragraph 1 of this Article 2. Recognized electronic certificates shall be issued in accordance with the conditions laid down in Law 59/2003 of 19 December of Signature Electronic. In addition, where the settlement contained in those declarations results in a negative or zero tax base, all data relating to allowances and deductions shall, however, be entered in the models 200.

In the case above, the dominant companies or group-heading entities shall record, in the corresponding paragraph of the model 220, the secure verification code of each of the individual declarations of the companies that are members of the company, including the statement of the parent company or group head entity, as referred to in the preceding paragraph.

5. The taxable person or taxpayer must submit by electronic means through the electronic headquarters of the State Administration of Tax Administration (electronic address https://www.agenciatributaria.gob.es), the following documents duly completed:

(a) The taxable persons of the Corporate Tax which include in the taxable amount certain positive income obtained by non-resident entities as provided for in Article 107 of the TRLIS shall, in addition, the following data relating to each of the non-resident entities on Spanish territory:

1. No. Balance and profit and loss account.

2. Justification of taxes satisfied with respect to the positive income to be included in the tax base.

(b) Taxpayers for the Income Tax of non-residents (permanent establishments and entities under the allocation of income granted abroad with a presence in Spanish territory) shall include, in their Case, the information report referred to in point (b) of Article 18 (1) of the recast of the Law on Income Tax of Non-Residents approved by Royal Decree-Law 5/2004 of 5 March 2004 (recast text) of the Non-Resident Income Tax Act).

(c) taxable persons or taxpayers to whom a proposal has been approved for the prior assessment of transactions carried out between persons or related entities, the report referred to in Article 29 of the Corporation Tax Regulation, approved by Royal Decree 1777/2004, of July 30.

(d) The taxable persons to whom the provisions of Article 15, or Article 45, both of the Corporate Tax Regulation, both apply, shall submit the information provided for in those Articles.

e) Communication of the materialization of advance investments and of their financing system, carried out from future allocations to the reserve for investments in the Canary Islands, as provided for in Article 27 (11) Law 19/1994, of 6 July, amending the Economic and Fiscal Regime of the Canary Islands.

6. Where a correction to the profit and loss account result, as a decrease, has been entered in the statement of an amount equal to or greater than EUR 50 000 in the paragraph corresponding to ' other corrections to the result of the account losses and gains " (box 414 on page 13 of the declaration model), the taxpayer, prior to the submission of the declaration, shall describe the nature of the adjustment made through the form set out in Annex III to the Order.

7. In addition, in advance of the submission of the declaration, additional information shall be requested through the form set out in Annex III to this order, where the amount of the deduction generated in the financial year (irrespective of the amount of the apply or remain pending for future financial years), be equal to or greater than EUR 50,000 in the following deductions:

(a) Deduction for reinvestment of extraordinary profits (Article 42 TRLIS corresponding to box 710 on page 16 of the declaration model): the goods transmitted and the goods in which they are materializes the investment.

(b) Deduction for environmental investments (Article 39 TRLIS corresponding to box 792 on page 17 of the declaration model): the investments made must be identified.

(c) Deduction for research and development and technological innovation activities (Article 35 TRLIS corresponding to box 798 and 096 of page 17 of the declaration model): investments and investments must be identified. expenses that cause the right to the deduction.

8. For the presentation of the reporting models, small and medium-sized enterprises, in cases where in addition to the scheme of deduction for research and development and technological innovation activities as set out in Article 35 TRLIS, they have been able to apply the allowance in social security contributions, they must complete the form approved in Annex IV to this Ministerial Order.

In accordance with Article 8 of Royal Decree 475/2014 of 13 June 2014 on bonuses in the contribution to the Social Security of the research staff, in these cases an annual Memory of activities must be presented and projects implemented and researchers affected by the bonus.

The annual report on activities and projects implemented shall be set out in Annex IV, where the project or activity, the date of commencement and completion of the project or activity, the total amount of the project or activity, the total amount of the project or activity, and the corresponds to the interest rate and the amount of deductions in the Company Tax.

The Annual Report of Researchers will also be included in Annex IV of this Ministerial Order, where the project or activity, the names and names of the researchers, as well as the numbers of researchers, will be identified. tax identification, social security affiliation and the amounts of bonus contributions and deductions in corporation tax.

9. For the presentation of the models of declaration in the cases in which, in accordance with the provisions of the Economic Concert with the Autonomous Community of the Basque Country, approved by Law 12/2002, of 23 May, or in the Economic Convention between the State and the Comunidad Foral de Navarra, approved by Law 28/1990 of 26 December, the declarant is subject to the rules of the State or the tax group is subject to the system of fiscal consolidation corresponding to the State administration and should be taxed jointly by both the state and the foreign administrations. following rules:

(a) For the declaration to be filed with the State Administration, the form and place of presentation shall be those which correspond, according to the model in question, to those that are regulated in this Order. For the declaration to be presented to the Foral Diputations of the Basque Country or to the Community of Navarre, the form and place shall correspond according to the corresponding foral regulations, having to be carried out, before each of these Administrations, revenue or request for repayment which, pursuant to Articles 18 and 20 of the Economic Agreement with the Autonomous Community of the Basque Country and Articles 22 and 27 of the Convention between the State and the Community from Navarre, proceed, using the documents of entry and return approved by the regulations (a) without prejudice to the possibility that, where appropriate, the models of declaration approved in Article 1 (1) (a) of this Order may be submitted.

(b) In the case of tax groups, the group's member companies shall, in turn, present the individual tax returns, model 200, as referred to in Article 2.5 of this Order in respect of each of such tax administrations, state or foreign, in accordance with their procedural rules.

Article 3. Payment of the tax debts resulting from the declarations of the Corporate Tax and the Income Tax of non-residents corresponding to permanent establishments and entities in the system of allocation of income abroad with a presence in Spanish territory, models 200 and 220, by direct debit.

1. Taxable persons, taxpayers or dominant companies or entities headed by groups whose tax period has ended on 31 December 2014 may be used as a means of payment of the tax debts resulting from the tax. Bank domicile in the deposit institution that acts as a contributor to the management of the collection (bank, savings bank or credit union), sita in Spanish territory in which the account in which it is located is open to its name The payment is paid by the

.

2. The bank address referred to in the preceding paragraph may be made from 1 July to 20 July 2015, both inclusive.

3. The State Tax Administration Agency shall communicate the order or orders of the bank's direct debit, taxpayer or parent company or group head entity to the designated contributing entity, which shall proceed, in the the date on which it is indicated, which will coincide with the last day of payment in voluntary period, to take into account the amount domiciled, entering it into the restricted account of collaboration in the collection of the taxes. Subsequently, the said entity shall transmit to the taxpayer supporting the income made, in accordance with the specifications set out in Article 3 (2) of Order EHA/2027/2007 of 28 June, for which it is partially developed. Royal Decree 939/2005 of 29 July, approving the General Rules of Collection, in relation to the credit institutions that provide the service of collaboration in the management of the State Administration Agency Tax, which will serve as a document proving the income made in the Public Treasury.

4. Persons or entities authorized to submit by electronic means, statements on behalf of third parties, in accordance with the provisions of Articles 79 to 81 of the General Rules of Procedure and the Management and the tax inspection and the development of the common rules for the procedures for the application of the taxes, approved by Royal Decree 1065/2007 of 27 July 2007 and in Order HAC/1398/2003 of 27 May 2002 laying down the conditions for the the conditions under which social partnership can be effectively implemented in the management of taxes; extends expressly to the electronic filing of certain models of declaration and other tax documents, may, by this way, give transfer of the orders of domicile that have previously been communicated to them by the third parties represent.

5. In any event, the payments shall be deemed to have been made on the date of charge in the account of the addresses, considering the evidence of the income made which is issued by the deposit institution in accordance with the terms set out in paragraph 3. previous.

Article 4. Conditions for the electronic filing of the Company Tax and Non-Resident Income Tax returns for permanent establishments and entities on the basis of income allocation abroad with a presence in Spanish territory.

1. The taxpayers of the Corporate Tax and the Income Tax of non-residents shall submit by electronic means the declaration corresponding to this Tax, subject to the conditions laid down in Article 6 of the Order HAP/2194/2013 of 22 November 2013 governing the procedures and general conditions for the submission of certain self-financing and information statements of a tax nature.

2. However, the statements to be made to the State Administration by taxpayers subject to the foral regulations may or may be used by the 200 and 220 models approved in this Order by submitting them by way of electronic, or the model approved by the corresponding foral regulations. If the model approved by the föral legislation is presented, the entry or return documents which are approved in Annexes I and II to this Order, which may be obtained from the electronic headquarters of the State Agency, shall be used. Tax administration, which can be accessed through the Internet Tax Agency (www.agenciatributaria.es) portal or directly at https://www.agenciatributaria.gob.es.

In order to obtain the declarations to be submitted to the Foral Diputaciones del País Vasco and the Comunidad Foral de Navarra, referred to in Article 2.9 of this Order, taxable persons or taxpayers may to connect to the electronic headquarters of the State Agency for Tax Administration on the Internet, e-mail address https://www.agenciatributaria.gob.es and, within the section "my files", select the statement presented to the State administration and print a copy of the same, for presentation to the Deputaciones Forales del País Vasco and before the Comunidad Foral de Navarra, using as a document of entry or return the one corresponding to those approved by the Diputaciones Forales of the Basque Country and by the Comunidad Foral de Navarra.

Article 5. Procedure for the electronic filing of the declarations of the Corporate Tax and the Income Tax of non-residents corresponding to permanent establishments and entities in the system of allocation of income abroad with a presence in Spanish territory.

1. The electronic presentation by the Internet of the declarations of the Tax on Societies and the Income Tax of non-residents corresponding to permanent establishments and entities in the system of allocation of income constituted in the Foreign nationals with a presence on Spanish territory shall be effected in accordance with Articles 7 to 11, inclusive, of Order HAP/2194/2013 of 22 November 2013 governing the procedures and general conditions for the presentation of certain self-actions and information statements of tax nature.

2. When submitting the declaration by electronic means on the Internet, the taxpayer shall, where appropriate, accompany the same information as the additional information required by Article 2 (6), (7) and (8) of this Order or the Article 2 (6) of this Order makes use of the specific forms which have been defined for this purpose and which the taxpayer must submit by electronic means prior to the submission of the the declaration. To do this, you must connect to the Electronic Office of the State Administration of Tax Administration on the Internet (https: //www.agencialtaritaria.gob.es) and, within the option of Taxes and Fees, through Procedures, Services and Procedures (Information and Registration), select the appropriate tax concept and the corresponding procedures for the procedure assigned to models 200 and 206.

3. Where the declaration has been submitted by electronic means, the taxpayers must accompany the declaration of any documentation, requests or manifestations of options not expressly provided for in the model declaration itself, in (a) the declaration is to be returned and the return by way of return is requested, in particular those referred to in points (a), (b), (c) and (d) of Article 2 (5) of that Order, and in cases where the declaration by that route has been lodged; cheque from the Banco de España, such documents, applications or demonstrations will be presented in the electronic registration of the State Tax Administration Agency, for which the declarant or presenter shall be connected to the electronic headquarters of the State Agency of Tax Administration on the Internet, electronic address https://www.agenciatributaria.gob.es and, within the option of Taxes and Fees, through Procedures, Services and Procedures (Information and Registration), select the appropriate tax concept and the processing of supplementary documentation which corresponds to the procedure assigned to the models.

4. Notwithstanding the foregoing, the taxable persons or the dominant companies or entities heading groups which are under the current account system in the field of taxation shall take account of the procedure laid down in the Order of 22 December 1999 laying down the procedure for the electronic filing of claims-settlements that generate debts or claims to be entered in the current account in the tax field.

Article 6. Time limit for the submission of models 200 and 220 of the corporate tax and non-resident income tax (permanent establishments and entities on the basis of the allocation of income from abroad) presence on Spanish territory).

1. In accordance with Article 136 (1) of the TRLIS, the model 200 of the Company Tax declaration as approved in Article 1 of this Order shall be submitted within 25 calendar days of the six calendar days following the end of the year. months after the end of the tax period.

Any taxable person whose period of return was initiated prior to the entry into force of this Order, in accordance with the provisions of the preceding paragraph, shall submit the declaration within 25 days. natural following the entry into force of the same Order, unless they chose to make the declaration using the models contained in Order HAP/865/2014 of 23 May, which approved those applicable to the tax periods initiated between 1 January and 31 December 2013 in which case the time limit for filing shall be as set out in the previous paragraph.

2. In accordance with the provisions of Articles 21 and 38 of the recast of the Non-Resident Income Tax Act, the model 206 of the Income Tax declaration of non-residents (permanent establishments and entities in (a) a system of entrustment of income incorporated abroad with a presence in Spanish territory) shall be submitted within 25 calendar days following the six months following the end of the tax period.

Notwithstanding the foregoing, when in accordance with Article 20 (2) of the recast text of the Non-Resident Income Tax Act, the end of the period of tax by the end of the the activity of a permanent establishment or, otherwise, the disaffection of the investment on its day in respect of the permanent establishment, as well as in the cases where the transfer of the establishment takes place; permanent to another natural person or entity, those in which the central house transfers their residence, and when The holder of the permanent establishment must be present, the presentation of the declaration must be made in the first twenty calendar days of the months of April, July, October and January, taking into account the quarter in which one of the circumstances mentioned above which motivate the early termination of the tax period, the term being independent of the result of the self-validation to be submitted.

Likewise, entities in the system of entrustment of income constituted abroad with presence in Spanish territory, in the event that they cease in their activity, must present the declaration in the first twenty days calendar for the months of April, July, October or January, taking into account the quarter in which the cessation occurs.

The taxpayers referred to in this paragraph, the time limit for which the declaration has been initiated before the date of entry into force of this Order, shall be required to present the declaration within twenty-five days. natural following that date, unless they have chosen to make the declaration using the models and in accordance with the procedure contained in Order HAP/865/2014 of 23 May 2014, in which case the period of presentation will be in the first twenty calendar days of the months of April, July, October or January, taking into account the quarter in which any of the assumptions mentioned above occur.

3. In accordance with Article 82 (2) of the TRLIS, the model 220 declaration approved in Article 1 of this Order shall be submitted within the time limit for the declaration under the individual taxation system of the the parent company or group header entity.

Single end disposition. Entry into force.

This Order shall enter into force on 1 July 2015.

Madrid, June 5, 2015.-The Minister of Finance and Public Administration, Cristobal Montoro Romero.

ANNEX I

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ANNEX II

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