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Form 200. Corporate Income Tax Declaration 2019

10.2.1 Installment payments

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

The amounts corresponding to these three installment payments made by the taxpayer throughout the year must be entered in the following keys:

  • 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 installment 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 Navarra Foral Community, the corresponding amounts must be reflected in the codes [00602], [00604] and [00606]. to the first, second and third installment payment, respectively.