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New forms, procedures and stipulated periods to submit CIT and non-residents tax returns (regarding PEs) approved

|Approved Changes|Spain
Spain

The Ministry of Finance and Public Administrations approved by Order HAP/1023/2012, of 11 May 2012, the new forms, procedures and the stipulated periods for the corporate income tax (CIT) and the non-residents income tax returns (regarding PEs) corresponding to the tax year 2011. The Ministerial Order was published in the Official Gazette of 17 May 2012 and comes into effect on 1 July 2012. Accordingly, the forms will be as follows:

-   CIT and non-residents income tax retur…