Does it have to be filed?
Yes
Why
Art. 124.1: no exception
Article 124.3 conditions
Do not apply to this entity
  • Article 124.1 sets no threshold of any kind: a company with no income, no staff and no movements files the same modelo 200 as one with a profit.

Guideline calculation under the state rules in force. This is not tax advice.

It does not compute the tax itself: the rate, the capitalisation reserve and loss relief are on the corporation tax calculator. It also leaves out the Basque and Navarrese regimes, the modelo 220 tax groups and regional and local holidays.

Spanish form 200 calculator by Calculadora Capital