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Economic Activities Manual. Fiscal duties of employers and resident professionals in Spanish territory

4.8.2 Fractional payment models

  • Model 202 : fractional payment. General System. It is mandatory to present it for large companies, although they do not have to make deposits (with some exceptions). There is no obligation to present it in declarations without income or zero fee.

  • Model 222 : fractional payment. Taxation regime for groups of companies. Its presentation is mandatory, although no deposit must be made.