The Consultation of TAX DETAILS for Corporation Tax is available:
Under the general guidelines of the Tax Agency's Annual Tax and Customs Control Plan for 2020, a new feature of this Corporation Tax campaign is that the tax information to bear in mind for completing the self-assessment is made available to taxpayers.
The information provided relates to improving the quality of the tax returns submitted and includes two types of data:
On the one hand, the data that are part of the Corporation Tax self-assessment's mechanics, such as payment instalments made, withholdings borne and amounts to be applied from previous financial years for the various concepts laid down in the regulations of the tax.
On the other hand, it will also include potentially important information for calculating the accounting result, such as amounts for sanctions and surcharges generated by the Tax Agency and notified to the taxpayer in the 2019 financial year, as well as other information and notices which may be relevant for correctly completing form 200.