Spain SL/SA — Impuesto sobre Sociedades (Modelo 200 & 202)

Determine which rate table applies under Ley 27/2014 as amended by Ley 7/2024. Key variables are INCN (net turnover), whether the entity is newly created (first two positive-base fiscal years), territory of tax domicile (territorio común vs Basque Country/Navarra foral regimes), and any special regime eligibility (ZEC Canarias, Ceuta/Melilla, cooperativa). This phase locks the applicable tipo de gravamen before any computation begins.

Start from the audited resultado contable and apply all ajustes extracontables required by Ley 27/2014. Add back non-deductible expenses (multas, donativos, deterioro de participaciones, IS provision, excess financial charges under Art. 16 LIS, client entertainment above EUR 1/1000 INCN). Subtract any fiscally exempt income. Then calculate the Reserva de Capitalización deduction under Art. 25 LIS (20–30% of equity increase, depending on workforce growth).

Apply any pending bases imponibles negativas (BINs) from prior years under Art. 26 LIS, respecting the compensation limits (100% for INCN <EUR 20M, 70% for EUR 20M–60M, 50% for ≥EUR 60M). For ERD companies (INCN <EUR 10M) also assess Reserva de Nivelación under Art. 105 LIS (up to 10% of base, max EUR 1M). The result is the final base imponible, floored at zero.

Apply the tipo de gravamen to the base imponible to arrive at the cuota íntegra. Then identify and calculate all applicable deducciones en cuota: I+D/IT (Art. 35 LIS), disability employment credits (Art. 38 LIS), mecenazgo donations (Ley 49/2002), film production (Art. 36 LIS), and any bonificaciones (Ceuta/Melilla, cooperativas). If the company has INCN ≥EUR 20M or belongs to a consolidated group, verify that cuota líquida does not fall below the tributación mínima floor under Art. 30 bis LIS (15% general, 10% nueva creación, 18% banking/hydrocarbons).

Subtract retenciones e ingresos a cuenta (withholding taxes suffered on investment income, dividends, etc.) and the three Modelo 202 pagos fraccionados already paid during the year (April, October, December deadlines) to arrive at the final result: either a balance due (a ingresar) or a refund (a devolver). Confirm which Modelo 202 modality was used (Art. 40.2 default vs Art. 40.3 mandatory for INCN >EUR 6M).

Assemble the complete Modelo 200 filing package: reviewed annual accounts, signed-off computation schedule, all supporting schedules for ajustes/BINs/deducciones, and any required informative declarations. File via Sede Electrónica AEAT using the company's certificado digital or through the asesor fiscal's portal. The statutory deadline for a calendar-year company is 25 July of the following year. Retain the justificante de presentación with CSV reference.