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

4.8.2 Split payment models

  • Model 202 : split payment. General System. Mandatory for large companies, even if they do not have to make a payment (with some exceptions). There is no obligation to present it in declarations without income or zero quota.

  • Model 222 : split payment. Taxation regime for groups of companies. Its presentation is mandatory, even if no payment is required.