# Modelo 200: Impuesto sobre Sociedades. Declaración anual

> Form 200 (Impuesto sobre Sociedades. Declaración anual) is filed with the Agencia Tributaria (AEAT, the Spanish Tax Agency). In 2026 it falls due on 27 July 2026, according to the official calendar.

- Address: https://misobligaciones.com/en/modelos/200/
- Reviewed on: 2026-09-21
- Language: en

## In a nutshell

- **Filed with:** the Agencia Tributaria (AEAT, the Spanish Tax Agency)
- **For those taxed in:** Mainland Spain and the Balearic Islands
- **How often:** Annual
- **Deadlines in 2026:** One: 27 July 2026
- **Official calendar consulted on:** [21 September 2026](https://sede.agenciatributaria.gob.es/Sede/ayuda/calendario-contribuyente/calendario-contribuyente-2026/calendario-anual.html)

## Who files it

*Text from the official source, in Spanish*

Contribuyentes del Impuesto sobre Sociedades (sociedades y demás entidades con personalidad jurídica) y del IRNR con establecimiento permanente. Obligados a declarar aunque no tengan actividad o rentas, salvo los exentos totales del art. 9.1 LIS (art. 124 LIS).

## Exceptions and special cases

*Text from the official source, in Spanish*

- Exentos del art. 9.1 LIS: no declaran.
- Parcialmente exentos del art. 9.3 LIS: no declaran si ingresos totales ≤ 75.000 € y otros requisitos (art. 124.3 LIS).

## All its deadlines

Each row is a deadline from the official calendar: the last day to file. When that day falls on a Saturday, Sunday or public holiday, the calendar already moves it to the next working day.

| Period | Last day | Day |
| --- | --- | --- |
| Ejercicio 2025 (coincide con año natural) | 27 July 2026 | Monday |
| Ejercicio 2026 (coincide con año natural) | 26 July 2027 * | Monday |

> * Date worked out with the deadline rule, because the official calendar for that year has not been published yet. Check it when it comes out.

Every deadline of the year, month by month: [2026 tax calendar](https://misobligaciones.com/en/calendario-fiscal-2026/).

## The same obligation with other tax authorities

What is declared here with form 200 goes on a different form, with different deadlines, at other tax authorities. Which one applies to you depends on where you are taxed, not on where you live.

| Tax authority | Form | What it is |
| --- | --- | --- |
| Álava | [200](https://misobligaciones.com/en/modelos/alava/200/) | Impuesto sobre Sociedades (220: grupos) |
| Bizkaia | [200](https://misobligaciones.com/en/modelos/bizkaia/200/) | Impuesto sobre Sociedades. Régimen individual |
| Gipuzkoa | [200](https://misobligaciones.com/en/modelos/gipuzkoa/200/) | Impuesto sobre Sociedades e IRNR (establecimientos permanentes) |
| Navarre | [S90](https://misobligaciones.com/en/modelos/navarra/s90/) | Impuesto sobre Sociedades (220: grupos fiscales) |

## Who would have it in their calendar

- [Online shop with employees (S. L., limited company)](https://misobligaciones.com/en/ejemplos/tienda-online-sl/): 2 deadlines in 2026.

## Official links

Where it is filed, its instructions and, if there is one, the file format for importing it. All on the website of the Agencia Tributaria (AEAT, the Spanish Tax Agency).

| For | Official link |
| --- | --- |
| File it | [Modelo 200 (trámite)](https://sede.agenciatributaria.gob.es/Sede/procedimientoini/GE04.shtml) |
| Instructions and help | [Consultas informáticas - Modelo 200](https://sede.agenciatributaria.gob.es/Sede/ayuda/consultas-informaticas/impuesto-sobre-sociedades-ayuda-tecnica/modelo-200.html) |
| Instructions and help | [Manual práctico de Sociedades 2025 (pdf)](https://sede.agenciatributaria.gob.es/static_files/Sede/Biblioteca/Manual/Practicos/Sociedades/Manual_Sociedades_2025.pdf) |
| File format | [Diseño de registro 200, ejercicio 2025 (xls)](https://sede.agenciatributaria.gob.es/static_files/Sede/Disenyo_registro/DR_200_299/archivos_25/DR200e25.xls) |
| File format | [Esquema XSD mod2002025 (cumplimentación automática)](https://sede.agenciatributaria.gob.es/static_files/AEAT_Desarrolladores/EEDD/Modelo_200/2025/mod2002025.xsd) |
| File format | [Diseños de registro modelos 200-299](https://sede.agenciatributaria.gob.es/Sede/ayuda/disenos-registro/modelos-200-299.html) |

## Frequently asked questions

### When is form 200 filed in 2026?

According to the official calendar of the Agencia Tributaria (AEAT, the Spanish Tax Agency): Ejercicio 2025 (coincide con año natural), by 27 July 2026.

### Who has to file form 200?

According to the Agencia Tributaria (AEAT, the Spanish Tax Agency): “Contribuyentes del Impuesto sobre Sociedades (sociedades y demás entidades con personalidad jurídica) y del IRNR con establecimiento permanente. Obligados a declarar aunque no tengan actividad o rentas, salvo los exentos totales del art. 9.1 LIS (art. 124 LIS).”

### What happens if I file form 200 late?

If you file it before the tax authority has asked you to and there is an amount to pay, there is a surcharge of 1% plus another 1% for each full month of delay, and of 15% plus interest after twelve months (art. 27 of the Ley General Tributaria, the General Tax Act). If there is nothing to pay, the general penalty is €200, which drops to €100 if you file without having been asked; for information returns it goes by the item of data (art. 198). The details are in [the guide to missed deadlines](https://misobligaciones.com/en/fuera-de-plazo/).

### Does Mis Obligaciones file form 200 for me?

No. Mis Obligaciones suggests it in your calendar with the reason, takes you to its official page and reminds you a week before and the day before. The filing is done by you, or your gestoría (tax adviser’s office), on the website of the Agencia Tributaria (AEAT, the Spanish Tax Agency).

> This is information copied from official sources to help you find your way, not tax advice: your case may have exceptions. Check it on the authority’s website or with whoever advises you.

## Official sources

- [2026 tax calendar for Mainland Spain and the Balearic Islands](https://sede.agenciatributaria.gob.es/Sede/ayuda/calendario-contribuyente/calendario-contribuyente-2026/calendario-anual.html) — Agencia Tributaria
- [Modelo 200 (trámite)](https://sede.agenciatributaria.gob.es/Sede/procedimientoini/GE04.shtml) — Agencia Tributaria
- [Consultas informáticas - Modelo 200](https://sede.agenciatributaria.gob.es/Sede/ayuda/consultas-informaticas/impuesto-sobre-sociedades-ayuda-tecnica/modelo-200.html) — Agencia Tributaria
- [Manual práctico de Sociedades 2025 (pdf)](https://sede.agenciatributaria.gob.es/static_files/Sede/Biblioteca/Manual/Practicos/Sociedades/Manual_Sociedades_2025.pdf) — Agencia Tributaria
- [Diseño de registro 200, ejercicio 2025 (xls)](https://sede.agenciatributaria.gob.es/static_files/Sede/Disenyo_registro/DR_200_299/archivos_25/DR200e25.xls) — Agencia Tributaria
- [Esquema XSD mod2002025 (cumplimentación automática)](https://sede.agenciatributaria.gob.es/static_files/AEAT_Desarrolladores/EEDD/Modelo_200/2025/mod2002025.xsd) — Agencia Tributaria
- [Diseños de registro modelos 200-299](https://sede.agenciatributaria.gob.es/Sede/ayuda/disenos-registro/modelos-200-299.html) — Agencia Tributaria