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Practical Manual of Companies 2020.

General questions on the completion of forms

  • To complete the fractional payment models, all amounts must be expressed in euros, with a maximum of two decimal places, recording the integer part separately from the decimal part.

  • For installment payments whose declaration period begins on or after October 1, 2018, must use the forms 202 and 222 approved by the Order HFP/227/2017, of March 13 , which approves model 202 to make fractional payments on account of the Corporate Tax and the corresponding Non-Resident Income Tax to permanent establishments and entities under the regime of attribution of income incorporated abroad with presence in Spanish territory, and model 222 to make fractional payments on account of the Corporation Tax under a tax consolidation regime and the general conditions and procedure are established. for electronic presentation, 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 for the 2018 financial year (only 2P and 3P) and following".

  1. A) Calculation of the payment by instalments: article 40.2 of the LIS
  2. B) Calculation of the payment by instalments: article 40.3 of the LIS