- The 2025 form 200 was approved by Order HAC/529/2026 and applies from 1 July 2026.
- For a financial year equal to the calendar year, filing will take place in July, always electronically.
- Since 18 June, the Tax Agency has offered the tax data and a simulator to check the calculation before filing.
On 18 June 2026 the Tax Agency made available the corporate income tax data for 2025 and the Sociedades WEB Open service, a simulator that shows how those data transfer to the form and lets you check the result without filing anything. They arrive after the approval of the forms: Order HAC/529/2026 of 7 May, published on 29 May, approves form 200 and form 220, the latter for tax groups, for periods beginning between 1 January and 31 December 2025.
The order takes effect on 1 July 2026. The filing deadline is 25 calendar days after the six months following the close of the period, so for companies whose financial year equals the calendar year it falls at the end of July. Filing is compulsorily electronic through the Agency’s online portal, and payment can be domiciled from 1 to 22 July 2026. Companies with a financial year other than the calendar year have a different deadline, which depends on their closing date.
Tax data and simulator
The tax data include the information the Agency holds on the company and can be viewed and downloaded. The simulator lets you load them into form 200 and see the result in trial mode. It is an aid for spotting differences before filing, not a substitute for bookkeeping or professional review.
It is worth comparing those data with the company’s own accounting records. If something does not match, for example withholdings, instalment payments, income declared by customers or assets shown with different values, it is better to clarify it before filing than to correct it afterwards with an amended return. It is also advisable to keep a copy of the simulation and of the downloaded data, which will help if the figures later need to be justified.
Novelties for the year
According to the order, the year incorporates the update of the activity classification to CNAE-2025, new options on entity type in form 200, warnings for short-period returns, improvements to corrective returns and stricter validations for economic interest groupings and temporary business unions. The changes to the activity classification may require reviewing the code under which the company appears on the form.
The preamble also records the substantive changes affecting the assessment, such as the increase in the capitalisation reserve from 15% to 20% of increases in equity, the tiered rates for micro-enterprises and small entities, the recalculation of the minimum payment percentage and the changes introduced by Royal Decree-law 7/2026 for periods not closed at 22 March 2026.
What to review
Before filing, it is worth confirming the closing date and the applicable deadline, the electronic certificate of the person who will sign, the decision on domiciling the payment and the documentation of deductions and adjustments of more than €50,000, which require the corresponding annexes to be filed beforehand. Also the balances of the capitalisation reserve and of pending deductions.
Companies with changes of legal form, restructuring operations or membership of groups should pay particular attention to the forms that affect them. Each company has different circumstances; consult your tax adviser well ahead of the deadline. Small businesses with pending adjustments or related-party transactions should set aside time to document them, and anyone filing late is exposed to surcharges.
Filing the tax with room to spare avoids errors that get corrected in a hurry.
This article is general information. It is not legal, tax or investment advice, and it does not take anyone’s particular circumstances into account.
