BRIEFING NOTE AEAT - 19/06/27

Corporate Information Note Campaign 2018

The main novelty of the Corporate Campaign 2018 is that, from July 1, 2019, the aid program PADIS Model 200 will not be availableWhich will be substituted, for tax periods beginning on or after January 1, 2018, for aid form (WEB Societies) with the aim of improvements in the management of tax returns filed by taxpayers.

This support service offers major advantages for processing and filing corporate income tax, allowing direct access to the server of the Tax Agency without having to download an aid program on a computer, as before it was necessary. Thus, using any electronic device that allows connection to this server, you can proceed to complete the declaration.

From 07.01.2019, corporate income tax may be submitted using Two ways:

  • WEB companies.

Incorporating manual data in form.

Import file 0.200

  • Third-party software, By generating a file 200.

In this case it will proceed to file Form 200 directly without using the corporate web form.

In this campaign, processes have been improved validation of information, so that It recommends reviewing external programs who make files .200 to adapt them to the specifications of this campaign because if the file created for presentation via web or direct submission companies, does not meet the required validations in this campaign, file will be rejected.

For this reason, it is recommended to anticipate the validation / presentation of the Model 200, With the aim that, if any event occurs in the generation of the file, it can have sufficient time to rectify before the end of deadline.

Another novelty of this campaign is that filing shall not be permitted to persons or entities misidentified (NIF partners, administrators, investees, etc.). In cases where it has a place to fill in identification data from third countries (by country or field effect similar to that mark) no validation is performed against census of the AEAT.

So, the use of prior service form help identification is recommended which is available on the website of the AEAT, where identification is available both individually and in bulk.