4.4. Fractional payments of companies
If the net amount of the turnover during the twelve months prior to the date on which the tax period on account for which the corresponding installment payments must be made begins has exceeded the amount of 6 million euros, said payments must be presented compulsorily electronically in form 202 using the calculation method provided for in section 3 of article 40 of the Corporate Tax Law, during the first twenty calendar days of the months of April, October and December.
The deadline for submission with direct debit payment will be from the 1st to the 15th of each month.
If the expiration of the submission period coincides with a non-business day, the period ends on the first following business day and the direct debit period will generally be extended by the same number of days that the submission period for said declaration is extended. If you want to consult the calendar of non-working days you can do so at the following link:
Non-working days calendar New window .
For more information about installment payments, access the following link:
Installment payments New window .
You can access the procedure through the following link: