When applying for the Spanish Digital Nomad Visa (Ley 14/2013) as a business owner or a majority shareholder, providing the Company Income Tax Return is crucial. This document proves that your entity is operational, generates revenue, and has sufficient resources to sustain your activities and salary. It serves as a key piece of evidence alongside the certificate from the Commercial Register to demonstrate the company's existence for at least one year.
For companies outside Spain, you must provide the official tax return filed with your national tax authority (e.g., Form 1120 in the US, CT600 in the UK, or similar). The document must cover the last completed fiscal year. Since this is an official foreign document, it generally requires an Apostille (unless bilateral treaties apply) and must be translated into Spanish by a sworn translator (traductor jurado).
Common mistakes include providing only a balance sheet without tax authority stamps, submitting reports for a dormant company, or missing pages. The UGE-CE checks if the company's profit aligns with the salary declared in your contract. Ensure the document clearly shows the company name, tax ID, and the reporting period to avoid rejection.