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Form 200. Corporate Income Tax Declaration 2018

10.2.1 Split payments

Corporate Tax payers are required to make three split payments on account of the settlement of said tax corresponding to the tax period in question, in accordance with the terms established in article 40 of the LIS .

The amounts corresponding to these three fractional payments made by the taxpayer throughout the year must be recorded in the following codes:

  • The taxpayer who pays taxes exclusively to the State Administration must reflect in the codes [00601], [00603] and [00605], the amounts corresponding to the first, second and third fractional payment, respectively.

  • In the event that the taxpayer pays taxes to one or more of the Provincial Councils of the Autonomous Community of the Basque Country and/or the Foral Community of Navarre, he/she must reflect in the codes [00602], [00604] and [00606], the amounts corresponding to the first, second and third fractional payment, respectively.