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Spanish form 200 calculator

See whether your company has to file it, the day it really falls due, and what filing late costs.

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.

1

Filing does not depend on what you earned but on what you are

Article 124.1 says that “los contribuyentes estarán obligados a presentar una declaración por este Impuesto”, and the sentence ends there: no turnover threshold, no profit threshold, no headcount threshold. A limited company that issued no invoice, paid no salary and moved no money all year files exactly the same form 200 as one with a million euros of profit, the only difference being that its boxes read zero. The question people actually search (“does a dormant company have to file Spanish corporation tax?”) has a one-line answer, and that is the line. The bodies that do not file are the fully exempt ones in article 9.1, as article 124.2 says: the State, the regions, local authorities, their agencies, the Bank of Spain, the social security managing bodies and a handful more.

2

And the one relief there is points the opposite way to what you would guess

Article 124.3 has two sentences and they are worth reading apart. The first makes the entities in paragraphs 2, 3 and 4 of article 9 declare “la totalidad de sus rentas, exentas y no exentas”. The second relieves them of filing, but only “los contribuyentes a que se refiere el apartado 3”, on three cumulative conditions: total income no higher than 75,000 euros a year, non-exempt income no higher than 2,000 euros, and every one of those non-exempt incomes withheld at source. Paragraph 2 is the Ley 49/2002 regime, the good one, the one a foundation or an association opts into for the 10 per cent rate and for its donors’ deductions. It is not in that second sentence. So a small association inside the better regime files for ever, while an identical one outside it may not have to file at all. What decides it is a cross-reference to a paragraph number, not anything about the entity.

3

25 July, which in 2026 is not the 25th and for many is not even July

Article 124.1 does not give a date: it gives a calculation, “el plazo de los 25 días naturales siguientes a los 6 meses posteriores a la conclusión del período impositivo”. For a 31 December year end that is 1 to 25 July, which is why 25 July appears everywhere. In 2026 it falls on a Saturday, so it is due on Monday the 27th, exactly as the Spanish tax agency’s taxpayer calendar publishes it; in 2027 it falls on a Sunday and is due on Monday the 26th. For any other year end the whole count shifts: a year ending 30 June is declared in January, and it cannot direct-debit the payment either, because the footnote to annex II of Order EHA/1658/2009 reserves direct debit for 31 December year ends.

4

The two paragraphs of article 124.1 almost nobody cites, and that govern this year

After the general rule, article 124.1 says something more: where the Ministry has not yet approved the FORM of filing for that period when the window opens, the return is filed within 25 calendar days of the entry into force of the norm that approves it. And it adds that the taxpayer may opt to file in the ordinary window using the previous period’s requirements. Article 6.1 of Order HAC/529/2026 repeats that rule for this campaign and its second final provision brings the Order into force on 1 July 2026. Who it reaches: the periods that STARTED and ENDED in 2025, that is the short ones, the article 27.2 cases: the company that is wound up, the one that moves abroad, the one that is transformed. A company wound up on 31 October 2025 had an ordinary deadline of 25 May 2026, and in May the form did not exist: twenty-five calendar days from 1 July is Sunday the 26th, moved to Monday the 27th. It was not late. And because the option in the third paragraph was also lawful, its liquidator was choosing between two valid deadlines two months apart.

5

Three other things fall due around form 200, and another act sets them

The Spanish Companies Act sets three deadlines that tax pages rarely put beside the tax one. The directors draw up the accounts within three months of the year end, article 253.1; the ordinary general meeting approves them within the first six months, article 164.1; and the filing at the Commercial Registry follows within the month after that approval, article 279.1. For a 31 December 2025 year end those are 31 March, 30 June and 30 July 2026, with form 200 on the 27th. The tax return therefore sits between approval and registry filing. Because form 200 contains the balance sheet and the profit and loss account, the company hands its accounts to the tax office three days before it hands them to the Registry, in two formats, to two institutions, under two penalty regimes. One more detail: article 164.2 says the ordinary general meeting “será válida aunque haya sido convocada o se celebre fuera de plazo”. The meeting may be late. The form 200 deadline does not move for it.

6

Being late has two very different prices, and who moves first separates them

Form 200 is a self-assessment, so filing it late on your own initiative brings in article 27.2 of the General Tax Act: a surcharge of 1 per cent plus another point for each complete month of delay, computed on the amount payable, and a flat 15 per cent plus late-payment interest once twelve months have gone by. Article 27.5 takes 25 per cent off that surcharge if you pay the tax when you file and the surcharge within the window its notification opens. If the return comes out at nil or as a refund there is no amount payable, so there is no base for a surcharge and what applies is the fixed fine in article 198: 200 euros, halved because it was voluntary and reduced a further 40 per cent for prompt payment, so 60 euros. Note the contrast with form 720, which also goes to the Spanish tax agency and never carries a surcharge, for the same reason and in every case: an information return never has an amount payable. And now the contrast that really decides: all of the above is the price of going in voluntarily. If the tax office demands the return first, article 27 stops applying and article 191 takes over, at 50 to 150 per cent of the unpaid tax.

Worked example

An example, and it is the calculator’s opening state. An ordinary limited company closes its year on 31 December 2025 and comes out with 20,000 euros to pay. Its window opens on 1 July 2026 and the statutory 25th is a Saturday, so the last day is Monday 27 July, the same date the taxpayer calendar publishes; to direct-debit the payment, the 22nd. It slips and the return is filed on 27 September 2026: that is two complete months late, the surcharge is 3 per cent and comes to 600 euros, which the article 27.5 reduction brings down to 450. Had a demand from the tax agency arrived first instead, article 191 would have opened a penalty of between 10,000 and 30,000 euros. The difference between 450 and 10,000 euros is not made by the delay, which is the same: it is made by who moves first. And had that same return come out at nil, there would have been no surcharge at all, because article 27.2 is computed on the amount payable: it would be a 100 euro fine under article 198, or 60 paying promptly.

Frequently asked questions

Does a dormant company have to file form 200?
Yes. Article 124.1 of the Spanish Corporate Income Tax Act obliges every taxpayer without setting any threshold: not of income, not of profit, not of headcount. A dormant company files the same form 200 as a profitable one, only with its boxes at zero. Not filing it when there is nothing to pay is an infringement under article 198 of the General Tax Act, with a 200 euro fine, halved if the return is late but filed before any demand.
When is Spanish corporation tax filed in 2026?
For a year ended 31 December 2025, on Monday 27 July 2026. Article 124.1 gives 25 calendar days after the six months following the year end, which puts the window between 1 and 25 July, but that 25th falls on a Saturday and moves to the next working day. That is how the Spanish tax agency’s taxpayer calendar publishes it. In 2027 the 25th falls on a Sunday and the window closes on Monday the 26th.
My year does not end on 31 December. When do I file?
The whole count shifts: six months from your year end, and then 25 calendar days. A year ending 30 June is declared between 1 and 25 January following. Two consequences usually surprise people. The first is that you will not be able to direct-debit the payment, because the footnote to annex II of Order EHA/1658/2009 reserves direct debit for 31 December year ends. The second is that if the form for that year had not yet been approved when your window opened, article 124.1 gives you 25 days from the day it is.
What happens if I file form 200 late?
If you go in on your own and the return comes out payable, article 27.2 of the General Tax Act charges a surcharge of 1 per cent plus another point for each complete month of delay, up to the eleventh month. From twelve months the surcharge is 15 per cent and late-payment interest is added. Article 27.5 takes 25 per cent off the surcharge if you pay the tax when you file and the surcharge when you are notified. If the return comes out at nil or as a refund there is no surcharge but a fixed fine of 100 euros, falling to 60 if paid promptly.
And if the tax office asks for it before I file?
The whole regime changes. Article 27 only applies to returns filed “sin requerimiento previo”. If the demand arrives first, article 191 takes over: it grades the infringement as minor, serious or very serious and penalises between 50 and 150 per cent of the unpaid amount. On 20,000 euros that is between 10,000 and 30,000 euros, against the 600 of a two-month surcharge. That is why filing late under your own steam is almost always far cheaper than waiting.
Do associations and foundations file form 200?
It depends on which paragraph of article 9 they sit in, and the answer runs against intuition. An entity inside the Ley 49/2002 regime, which is paragraph 2, always declares. A partially exempt entity from paragraph 3 (an association outside that regime, a professional body, a union) is relieved of filing if it meets three conditions at once: total income of 75,000 euros or less, non-exempt income of 2,000 euros or less, and every one of those non-exempt incomes withheld at source. One condition failing is enough to make the return compulsory.
Is filing form 200 the same as filing the accounts at the Commercial Registry?
No, they are two separate obligations before two separate institutions, even though form 200 contains the balance sheet and the profit and loss account. The registry filing is governed by article 279.1 of the Spanish Companies Act and happens within the month after the general meeting approves the accounts, which in turn must be held within the first six months of the year. For a 31 December year end those are 30 June and 30 July, with form 200 on the 27th, in between the two.
Can I file form 200 if the meeting has not approved the accounts yet?
The article 124.1 deadline does not move for that, and article 164.2 of the Spanish Companies Act says expressly that the ordinary general meeting is valid even if held late, which confirms that the two run on separate tracks. In other words: the meeting can slip without ceasing to be valid and the return still falls due on the same day. Because the contents of the form depend on accounts that may change on approval, ask your adviser how to document that situation before you file.
Can the form 200 payment be direct-debited?
Yes, but only where the tax period ends on 31 December, and in a shorter window than the filing one. Article 3 of Order HAC/529/2026 sets the 2025 direct-debit window between 1 and 22 July 2026, five days before the last day to file. It comes from applying article 3.2.b) of Order EHA/1658/2009, which extends the window by the same number of days the filing deadline was extended and requires at least three working days or five calendar days to remain between the two.
Does this calculator tell me how much I will pay?
No, and that is deliberate. The tax rate, the capitalisation reserve, loss relief and the minimum tax are on the corporation tax calculator, which we link from here. This page answers the three questions the form raises and the tax does not: whether it has to be filed, the day it falls due, and what being late costs. The amount payable it asks you for in the third mode is the figure you already have in front of you when you discover you are late.

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Author: Thorben Rasmus Idel · Reviewed by: Nahar Geva · Last reviewed: