General questions on the completion of forms

When completing the split payment forms, all amounts must be expressed in euros, with a maximum of two decimal places, recording the whole number separately from the decimal part.
For split payments whose declaration period begins on or after October 1, 2018, they must use forms 202 and 222 approved by Order HFP/227/2017, of March 13 , which approves form 202 for making split payments on account of Corporation Tax and Non-Resident Income Tax corresponding to permanent establishments and entities under the income attribution regime established abroad with a presence in Spanish territory, and form 222 for making split payments on account of Corporation Tax under the tax consolidation regime and establishes the general conditions and procedure for its electronic submission, which has been modified by Order HAC/941/2018, of September 5. These models appear on the Tax Agency's website under the name "Presentation of the 2018 financial year (only 2P and 3P) and subsequent years".