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Facilitate filing of the return for non-resident income tax for withholdings in property purchases from non-residents without permanent establishment.
Facilitate filing of the self-assessment for the excises on real estate assets of non-resident organisations.
Facilitate filing of the summary return of cash payments for tax imposed on the issuance of documents that involve an exchange action or may be endorsed on demand.
Facilitate filing of the return and payments for withholdings and payment on account corresponding to non-resident income tax, referring to income obtained without the use of a permanent establishment
Form 222. IS. Tax system for company groups. Instalments.
| SIA code: 997622Facilitate filing by company groups of tax returns and the payment of instalments corresponding to corporation tax. Form 222 must be filed electronically. However, filing of form 222 with the Basque Country regional authorities and/or those of the Navarre region by taxpayers that pay taxes jointly to the national authorities and the aforementioned regional offices must be carried out in accordance with the filing instructions given by the authorities themselves.
