Another of the official documents that is essential for the tax management of your professional activities is form 200. It is certainly one of the most unknown of all due to its special characteristics and that from now on you will be able to know what it consists of and which ones. are the benefits of it. Because it is very important that you take it into account in case in the next few days you have to formalize it for any circumstance. Not in vain, is one of the most complex to formalize them due to the complicated concepts that you must handle in their contents.
Well, it is time for you to know that it is the 200 model that we are talking about. It is nothing less than the declaration or settlement of Corporation tax and Non-Resident Income Tax. It is an income model and Return To be used by taxpayers and, where appropriate, those subject to regional regulations. You will have no choice but to formalize it to make this rate effective and to the extent that your personal and professional situation indicates it to you.
Of course, you should not confuse it with other documents with similar characteristics. Because in fact, you may get to confuse it at some point or another. We are referring to 202 and 220 models They are not exactly the same thing, as you will see from now on. Because in both cases they are complementary, as is the case with model 202, which is simply the fractional payment of the general scheme. While on the contrary, model 220 is model 220 of the Corporation Tax, which is the declaration and settlement of the Corporation Tax-Tax regime for groups of companies. Therefore, there are substantial differences between the two documents that will help you clarify the concepts from now on.
What is the 200 model?
Nothing better than an example so that you understand how it works and when you should use it in its formalization. Because its closest relationship is with respect to model 100 of Income Tax for Individuals (IRPF), with which you may be much more used from the beginning. Among other reasons because it reflects all the relevant information of the entity corresponding to the tax period: general identification data, taxation modalities, specific considerations to apply, detailed economic data, possible deductions and reductions, compensation of results from previous years, etc.
Once these basic notions have been assimilated, it will be time for you to know when to present it. Not surprisingly, users have some other problem with the terms generated in the 200 model. Well, it will be from the sixth month after the end of the tax period with a period of 25 calendar days from that moment on. In practice, you will have to formalize it in the first weeks of July during all the years in which its formalization is necessary. On different dates than other documents that you have to present in the state administrative bodies.
Objectives of its formalization
Now is the time for it to become clear to you what it is that you really achieve with your presentation. Because really the objective of this special document is liquidate taxes derived from the fiscal period immediately preceding the period of presentation of the model. As with the income statement, it does not refer to the year in which you make the settlement. If not, on the contrary, it corresponds to the previous exercise. Where you must reflect all the movements of the model 200. Not surprisingly, this concept is much easier to understand.
On the other hand, a novelty that it presents with respect to other tax models is that this must be completed electronically through your digital certificate. It offers greater innovation from which you will be favored by the comfort that this document delivery system will generate for you. Where its reception will take place at the State Tax Agency. Not in vain, it has all the technological means so that you can deliver it in this more advanced format and that other official documents lack.
Favor its correct delivery
In any case, so that you can manage this process more effectively, you will have the help of the AEAT. This is because every year it publishes a help program so that you can enter the data correctly. In addition, you can not forget that it offers you all the tools so that you are in the best disposition to perform the calculations and in this way you do not make mistakes in the operations. With greater efficiency for the electronic submission of these data and that you can do in a shorter period of time than before.
From this perspective, it takes on special relevance that you can use as a means of payment of tax debts the direct debit at the depository entity that is included as a collaborator in the collection management. In this sense, it may be the credit institution with which you operate regularly and have your checking account to make all kinds of payments. Whether or not they are taxable. It will already be one of the final parts of this complex process that has had the 200 model as its main protagonist.
Electronic filing
The time has come for you to know what this administrative process consists of. Well, to make the electronic filing of form 200, if the result of the declaration is an income and the payment is not domiciled or deferred, you will need an NRC. The Full Reference Number o NRC is a code that the collaborating entity generates by computer using a cryptographic system and that serves as proof of payment.
A very important aspect for its formalization will be that of the forms of payment. In the event that you do not direct the payment, you will have two options which are the following:
- Cash
- Debit account
Depending on whether you choose one or the other payment system, there will be some small differences that you must assess correctly. Because if you decide to pay in cash for the model 200 program they will not demand the IBAN code of the checking account to validate the statement. While on the contrary, if your choice favors the debit format in mind, you will have to notify it. It is a substantial difference that can lead you to make mistakes in this part of the administrative process.
On the other hand, the electronic filing with positive result without recognition of debt. In this sense, for the electronic completion of form 200, you will have no other solution than to go to "File", the module called "Telematic Presentation File" or, failing that, click on the corresponding icon on the toolbar. In this way, you will not have excessive complications to carry out this part of the telematic process with respect to this official document.
Presentation of the declaration
If, on the other hand, you select the box «Make the immediate presentation», a small window will appear on your screen to choose the electronic certificate with which you are going to identify yourself as a declarant of form 200. Now you just have to click the button «select »So that the certificate choice window. Of course, it will not be very difficult to formalize it if you go step by step. Even with the help of someone who is familiar with these kinds of processes. Because it is true that if you do it for the first time it can be complex as a user.
You have another alternative, such as entering it directly in the "NRC" field. But for this system to take effect, it will be necessary for you to be connected with your bank. But with a little detail how you will have to provide the data related to the model you want to present at that precise moment. One of the great advantages of its application is that you will not have any need to contribute no form. In this sense, it will be a more simplified system than the others.
Necessary data to provide
You will only have to enter a series of data that are mandatory in this part of the process. For example, Taxpayer's NIF or the parent company or group head entity, period to which the declaration, income or return document corresponds (model and fiscal year), Corporation Tax, Non-Resident Income Tax, type of Self-assessment and finally the exact amount of income in euros.
The time has come to check if you have done with complete correction. If this is the case, you will have no doubt as a window will appear with a message that will fill you with satisfaction, such as the following: "Your presentation has been made successfully. It will already be the definitive sign that everything has been done without any kind of problems.
On the contrary, in the event that the presentation is rejected, the description of the errors detected will be displayed on the screen. Whatever they were. One of the solutions to correct this technical incident will be that you have to repeat the presentation of this model. With a waste of time that you will have to dedicate to this procedure.