Form guide
Modelo 200 of Gipuzkoa: Impuesto sobre Sociedades e IRNR (establecimientos permanentes)
Form 200 (Impuesto sobre Sociedades e IRNR (establecimientos permanentes)) is filed with the Hacienda Foral de Gipuzkoa (Gipuzkoa’s own tax authority). In 2026 it falls due on 27 July 2026, according to the official calendar.
In a nutshell
- Filed with
- the Hacienda Foral de Gipuzkoa (Gipuzkoa’s own tax authority)
- For those taxed in
- Gipuzkoa
- How often
- Annual
- Deadlines in 2026
- One: 27 July 2026
- Official calendar consulted on
- 21 September 2026
Who files it
Text from the official source, in Spanish
Todos los sujetos pasivos del Impuesto sobre Sociedades de Gipuzkoa y establecimientos permanentes que tributan allí.
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 (año natural) | 27 July 2026 | Monday |
Every deadline of the year, month by month: the 2026 tax calendar for Gipuzkoa.
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.
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 Hacienda Foral de Gipuzkoa (Gipuzkoa’s own tax authority).
| For | Official link |
|---|---|
| Instructions and help | Modelo 200 (información oficial) |
| File it | ZergaBidea (presentación; admite fichero de otro programa) |
Frequently asked questions
When is form 200 filed in 2026?
According to the official calendar of the Hacienda Foral de Gipuzkoa (Gipuzkoa’s own tax authority): Ejercicio 2025 (año natural), by 27 July 2026.
Who has to file form 200?
According to the Hacienda Foral de Gipuzkoa (Gipuzkoa’s own tax authority): “Todos los sujetos pasivos del Impuesto sobre Sociedades de Gipuzkoa y establecimientos permanentes que tributan allí.”
What happens if I file form 200 late?
In Gipuzkoa surcharges and penalties are set by its own foral general tax regulation, not by the national law: check them on the website of the Hacienda Foral de Gipuzkoa (Gipuzkoa’s own tax authority) or with whoever advises you. The national rule, which gives you an idea, is in the guide to missed deadlines.
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 Hacienda Foral de Gipuzkoa (Gipuzkoa’s own tax authority).
Official sources
Where what this page says comes from, consulted on the review date. If something does not match, the source prevails.
- 2026 tax calendar for Gipuzkoa Diputación Foral de Gipuzkoa
- 2026 tax calendar for Gipuzkoa Diputación Foral de Gipuzkoa
- Modelo 200 (información oficial) Hacienda Foral de Gipuzkoa
- ZergaBidea (presentación; admite fichero de otro programa) Hacienda Foral de Gipuzkoa
Keep reading
- GipuzkoaThe 123 deadlines of 2026 in Gipuzkoa, month by month: the form, the period and the last day, copied from the official calendar. In .ics and .json.
- Filing lateWhat it costs to file a Hacienda form late or pay the Seguridad Social late: 1% per month, 15%, the €200 penalty and the 10% and 20% surcharges.
- Examples7 made-up profiles and the 2026 calendar that Mis Obligaciones’s rules give them: self-employed under direct assessment and under modules, companies, the Canary Islands, Bizkaia and Navarre.
- GlossaryWhat an autoliquidación, the 70% rule, REDEME, SII, IGIC, the Concierto Económico or RETA are, explained in two sentences with their official source.
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.
Your deadlines, and only yours
Tell Mis Obligaciones what you do for a living and it suggests your calendar for the year, each form with its reason. You review it, and it reminds you a week before and the day before.