Spain Approves Forms and Instructions for 2025 Corporate Tax and Non-Resident Income Tax Returns

The Spanish Tax Agency recently announced the publication of Order HAC/529/2026 of 7 May 2026 in the Official Gazette on 29 May 2026, which approves the forms and instructions for the Corporate Tax and Non-Resident Income Tax returns for periods beginning between 1 January and 31 December 2025. The Order enters into force on 1 July 2026.

The forms include the following, which are attached as Annexes to the Order:

• Form (Modelo) 200 - Declaration for Corporate Tax and Non-Resident Income Ta…