Fill the AEAT Modelo 200 Corporate Tax Return — Free, No Sign-Up

Modelo 200 is the Declaración Anual of the Impuesto sobre Sociedades (IS) — Spain's annual Corporation Tax return, filed with the Agencia Tributaria (AEAT). Every Spanish company (S.A., S.L., S.L.U., cooperativas, UTE, foundations with economic activity) reports its accounting result, the ajustes fiscales that convert it into the base imponible, the régimen aplicable and the cuota líquida due to Hacienda. Modelo 200 is paired with quarterly pagos fraccionados on Modelo 202 throughout the year and, for tax groups, with Modelo 220 for the consolidated group return.

Every entity subject to Impuesto sobre Sociedades files Modelo 200 — sociedades limitadas (S.L., S.L.U.), sociedades anónimas (S.A.), cooperativas, agrupaciones de interés económico (AIE), uniones temporales de empresas (UTE), foundations and associations that carry on economic activities, ETVE holding entities, SOCIMI (REITs) and SICAV among others. Personas físicas (autónomos) do not file Modelo 200 — they file IRPF via Modelo 100. Dormant companies and entities with no activity must still file Modelo 200 unless they have been formally extinguished and struck off the BORME.

Modelo 200 is filed within 25 calendar days following the six months after the end of the company's período impositivo. For companies whose ejercicio matches the calendar year (closing on 31 December), the deadline therefore runs from 1 to 25 July of the following year. To pay by direct debit (domiciliación), submission is brought forward — typically up to 20 July. Companies on a non-calendar year-end calculate the deadline individually from their cierre del ejercicio. Late filing triggers automatic recargos that scale with the delay, plus interés de demora once a year has passed.

Modelo 202 is the pago fraccionado — a three-times-a-year payment on account of the Impuesto sobre Sociedades, due in April, October and December. It is calculated either as 18% of the cuota líquida of the previous Modelo 200 (modalidad cuota) or, mandatorily for large taxpayers (cifra de negocios ≥ €6,010,121.04), as a percentage of the running base imponible at each payment date (modalidad base). When the annual Modelo 200 is filed in July, the cuota differencial nets the three Modelo 202 payments and any retenciones already suffered — the company either pays the balance or claims a refund.

The general tipo de gravamen is 25%. Several reduced rates apply: 15% for newly created entities in the first two profit years (tipo de entidades de nueva creación), 23% for SMEs with cifra de negocios under €1,000,000 in the prior year (reduced from 25% from 2023 onwards and progressively phased in), 20% for cooperativas fiscalmente protegidas on their resultado cooperativo, 10% for non-profit entities under Ley 49/2002, and 1% for SICAV and certain collective investment vehicles. SOCIMI pay 0% on their qualifying activity but face the 19% special tax on undistributed reserves. From 2024, large multinational groups also face the imposición complementaria mínima (Pillar Two top-up) ensuring a 15% effective rate.

The base imponible starts with the resultado contable taken from the company's cuentas anuales prepared under the Plan General Contable. From there, Modelo 200 applies ajustes fiscales — positive or negative reconciliation items that bridge accounting profit and taxable income. Common positive ajustes include gastos no deducibles (administrative sanctions, donations outside Ley 49/2002, atenciones a clientes above 1% of cifra de negocios, vehicle use). Common negative ajustes include libertad de amortización, the 10% Reserva de capitalización, exempt dividends from substantial holdings (régimen de exención sobre dividendos), and bases imponibles negativas from prior years. The result is the base imponible to which the relevant tipo de gravamen is applied.

The Reserva de capitalización is a reduction of the base imponible designed to incentivise self-financing. A company can reduce its base imponible by 10% (15% for SMEs from 2024) of the year-on-year increase in its fondos propios, provided it keeps that increase on the balance sheet for 3 years (5 years under the prior regime) and books an indisponible reserve of the same amount. The reduction is reported on a specific casilla of Modelo 200 (Reserva de capitalización en el ejercicio) and is capped at 10% of the pre-reduction base imponible — the excess can be carried forward two years.

The Régimen de empresas de reducida dimensión (ERD) applies automatically to companies whose cifra de negocios in the prior tax period was below €10,000,000. ERD entities access several benefits on Modelo 200: libertad de amortización for investments in new tangible fixed assets when accompanied by job creation, accelerated depreciation at 2× the linear coefficient, a Reserva de nivelación that lets them anticipate up to 10% of base imponible against expected future losses (capped at €1,000,000), and historically a reduced tipo on the first €300,000 of base imponible. ERD coexists with the SME 23% rate but is a separate regime — a company can be ERD and still pay the general 25%.

Operaciones vinculadas — transactions between related parties (group companies, sociedades-administrador, family-owned entities) — must be priced at valor de mercado under article 18 LIS and documented in the masterfile / localfile (documentación específica). Modelo 200 contains a dedicated section for the relevant data, but the standalone informative declaration is Modelo 232 — filed in November of the year after the período impositivo by any taxpayer whose related-party operations with one counterparty exceed €250,000 of the same type or that holds operations with paraísos fiscales (tax havens). Modelo 232 also captures the Patent Box reducción and certain SOCIMI dividends.

No. The Agencia Tributaria only accepts Modelo 200 through the sede electrónica AEAT, authenticated with a digital certificate (mandatory for empresas — sociedades may not use Cl@ve PIN, which is reserved for personas físicas). The annual return is submitted by uploading the file generated by AEAT's Sociedades WEB platform or by commercial fiscal software, and large taxpayers also push their cuentas anuales abreviadas through the same channel. PDF Edit lets you fill the Modelo 200 layout in your browser for drafting, agent review, paper records or learning the form — your data stays on your device and nothing is uploaded. For the actual presentation, log into agenciatributaria.es and submit there with your digital certificate.