B.2) Specific cases (organisations with more than one percentage)

This settlement sequence is the one that corresponds to the taxpayers whose specific regime allows them to apply two tax rates in the same current tax period.

Such regimes may be:

• Entities ZEC to which the special tax rate established in article 43 of Law 19/1994, amending the Economic and Fiscal Regime of the Canary Islands, is applicable.

  For the split payment for the 2021 fiscal year, these entities will record the split payment base in box [19]. The part of this tax to which the special tax rate (4 percent) corresponds will be recorded, as Base at rate 1 , in box [20].

  In box [21] the following shall be entered:

  • 2 percent , that is, the percentage obtained by multiplying the fraction of 5/7 by 4 percent, rounded down, provided that the entity's turnover in the twelve months prior to the date on which the tax period begins is less than 10 million euros.

  • 4 percent , that is, the result of multiplying 19/20 x tax rate rounded up, if the entity's turnover in the twelve months prior to the date on which the tax period begins is at least 10 million euros.

  The product of the amount in box [20] by the percentage in box [21] is collected in box [22].

  As Base at rate 2 the remainder of the amount of the base of the split payment will be entered in box [23] until reaching the amount in box [19], that is, the part of the split payment base to which the percentage corresponding to the tax rate of 25 percent is applied.

  The percentage of the following will be entered in box [24]:

  • 17 percent , that is, the percentage obtained by multiplying the fraction 5/7 by the tax rate of 25 percent, rounded down, provided that the entity's turnover in the twelve months prior to the date on which the tax period begins is less than 10 million euros.

  • 24 percent , that is, the result of multiplying 19/20 x the tax rate rounded up, if the entity's turnover in the twelve months prior to the date on which the tax period begins is at least 10 million euros.

  The product of the amount in box [23] by the percentage in box [24] will be collected in box [25].

• Tax-protected cooperative societies.

  These entities will record the basis of the split payment in box [19]. The part corresponding to cooperative results will be recorded as Base at rate 1 , in box [20], and in box [21] the percentage resulting from multiplying the fraction of 5/7 by the tax rate relative to cooperative results will be recorded, rounded down; The product of the amount in box [20] by the percentage in box [21] will be collected in box [22].

  As Base at rate 2 the portion of the amount of box [19] not included in box [20] and corresponding to non-cooperative results will be recorded in box [23], the percentage of 14 percent (resulting from applying the 5/7 fraction on the tax rate of 20 percent, rounded down) will be recorded in box [24], and the product of the amount in box [23] by the percentage in box [24] will be recorded in box [25].

  However, for taxpayers whose net turnover in the 12 months prior to the start of the tax period is at least 10 million euros:

  • Box [21] = 19/20 x tax rate indicated in the tax rate box, all rounded up.

  • Box [24] = 19/20 x tax rate indicated in the tax rate box, all rounded up.

  In box [23] the amount of the split payment base to which the highest tax rate of the two indicated in the "Tax rate" box is applicable shall be entered.

• Shipping entities that apply the special regime based on tonnage, whose tax base is determined partly according to the objective estimation method and partly by applying the general tax regime (activities not included in the special regime).

  These entities will record the basis of the split payment in box [19]. The part corresponding to the entity's activities that are taxed under the general regime will be recorded as Base at rate 1 , in box [20], and in box [21] the general percentage will be recorded without any specialty, based on the amount of the entity's turnover in the twelve months prior to the date on which the tax period begins; The product of the amount in box [20] by the percentage in box [21] will be collected in box [22].

  As Base at type 2 the part of the amount of box [19] not included in box [20] and corresponding to the base of the fractional payment that corresponds to the activity of the entity that pays taxes under a special regime will be recorded in box [23], in all cases the percentage of 25 percent will be recorded in box [24]. The product of the amount in box [23] by the percentage in box [24] will be collected in box [25].

As regards the other specialties applicable to the settlement of the fractional payment in the specific cases in which the entities apply more than one percentage , indicate:

Box 50. Provisions of art. 11.12 of the LIS ( DF 4 LIS) (only cooperatives)

The fourth Final Provision of the LIS adds a seventh Additional Provision to Law 20/1990, which, among other specialties, for cooperatives to which Law 20/1990 applies, establishes that the limit referred to in article 11.12 of the LIS (60 percent of the positive tax base prior to its integration, for tax periods beginning in 2016, 70 percent as of 2017, to the application of the capitalization reserve established in article 25 of the LIS and to the compensation of negative tax bases), will refer to the positive full quota, without taking into account its integration or the compensation of negative quotas.

Cooperative societies that apply this limit will make the positive or negative adjustment that arises from it in this box and will not make any corrections to the accounting result prior to determining the tax base.

Box 42. Compensation of negative quotas from previous periods (cooperatives only)

Cooperatives that exercise their right to offset negative quotas from previous tax periods must include the amount of said quotas in box [42].

The offset of negative quotas from prior periods is limited to 70 percent of the full quota prior to its offset. However, and as established in the Eighth Additional Provision of Law 20/1990, for taxpayers whose net turnover is at least 20 million euros during the 12 months prior to the date on which the tax period begins, the limit established in article 24.1 of Law 20/1990 will be replaced by the following:

• 50 percent , when in the referred 12 months the net amount of the turnover is at least 20 million euros, but less than 60 million euros.

• 25 percent , when in the referred 12 months the net amount of the turnover is at least 60 million euros.

In any case, full amounts will be offset in the tax period by the amount resulting from multiplying 1 million euros by the average tax rate of the entity.

The limitation on the offsetting of negative quotas indicated in the previous paragraphs will not apply to the amount of income corresponding to reductions and delays resulting from an agreement with creditors not related to the taxpayer in the case in which the net amount of the turnover is at least 20 million euros during the 12 months prior to the date on which the tax period begins. For these purposes, it must be taken into account whether the income corresponds to cooperative or extra-cooperative results.

Boxes 51 and 52. Leveling reserve (art. 105 LIS) (only entities of art. 101 LIS)

The equalization reserve is a tax incentive applicable to small entities and to those that apply the tax rate provided for in the first paragraph of article 29.1 of the LIS (that is, those whose turnover in the immediately preceding tax period is less than 10 million euros and apply the general tax rate, which will be applied by cooperative societies that are not considered tax-protected). In this regard, the amount corresponding to the levelling reserve is not included in the corrections to the accounting result. Following the corrections to the accounting result, a prior tax base is obtained, on which the compensation of negative tax bases would be applied, and the tax base is obtained, on which, where applicable, the leveling reserve would be applied, which must be taken into account for the purposes of fractional payments, as indicated in section 5 of article 105 of the LIS, being able to reduce or add to that tax base. Thus, and provided that the requirements set out in article 105 are met, the positive tax base (provided that it does not exceed the amount of 1 million euros) may be reduced by up to 10 percent of its amount. In the event of a reduction in the tax base, a reserve must be created against the positive results of the year for the amount of said reduction. Thus, the amount of reduction must be included in box [52].

These amounts will be added to the tax base of the tax periods that end in the 5 years immediately following the end of the tax period in which said reduction is made, if the taxpayer has a negative tax base and up to the amount thereof. The additional amount must be included in box [51].

These boxes will also be completed by cooperative societies that meet the requirements to apply this tax incentive.

Box [26]. Previous result

Box [26] shall contain the algebraic sum of the amounts in boxes [22], [25], [50] and [51], reduced, where applicable, by the amount in boxes [42] and [52], as detailed below:

box 26 = [22] + [25] + [50] - [42] + [51] - [52]

From box [27] up to [34] inclusive, the calculation sequence is again common for all entities that apply this modality of fractional payment of article 40.3 of the LIS, for tax periods starting from January 1, 2015, once the amount of the Previous Result has been recorded in one or another box, [18] or [26], as appropriate.

Box [27]. Bonuses

In box [27] the amount of the bonuses of Chapter III of Title VI of the LIS and other bonuses that were applicable to the taxpayer in the corresponding period will be recorded.

Box [28]. Withholdings and payments on account made on the income of the computed period

In box [28] the amount of withholdings and payments on account made to the taxpayer on the income of the computed period will be recorded.

Box [29]. Volume of operations in Common Territory (%)

In the case of taxpayers who pay taxes jointly to the State and the Provincial Councils of the Basque Country and/or the Foral Community of Navarre, in box [29] the percentage figure corresponding to the State must be entered according to the proportion of the volume of operations carried out in Common Territory determined in the last tax return-settlement. In the case of paying taxes exclusively to the State, the percentage will be 100 percent.

Box [30]. Split payments from previous periods in Common Territory

In box [30] the amount of the fractional payments made previously in Common Territory corresponding to the same tax period will be recorded.

Box [31]. Result of the previous statement (exclusively if it is complementary)

If this declaration is complementary to another previously submitted for the same concept and period, the amount of the previously paid split payment will be entered in box [31]. In this case, in part 2 of form 202, annex, Communication of additional data to the declaration, in the section Complementary or substitute communication (6), for complementary, the electronic code assigned to said declaration will be entered as the supporting number of the previous declaration.

Box [32]. Result

The result of reducing the positive amount of the Previous Result (recorded in box [18] or box [26], as the case may be) in the bonuses (box [27]) and in the withholdings and payments on account (box [28]), is multiplied by the percentage in box [29]. The amount of this product, reduced by the amounts in boxes [30] and [31], will be recorded as Result in box [32].

Box [33]. Minimum amount to be paid (only for companies with a CN equal to or greater than 20 million euros)

According to the Fourteenth Additional Provision of the LIS, for taxpayers whose net turnover in the 12 months prior to the date on which the tax period begins is at least 10 million euros, the amount to be paid may not be less, in any case, than 23 percent (25 percent for taxpayers to whom the tax rate provided for in the first paragraph of article 29.6 of the LIS applies) of the positive result of the profit and loss account for the year of the first 3, 9 or 11 months of each calendar year or, for taxpayers whose tax period does not coincide with the calendar year, of the year elapsed from the beginning of the tax period until the day before the beginning of each period of payment of the fractional payment, determined in accordance with the Commercial Code and other accounting regulations for development, reduced exclusively by the fractional payments made previously, corresponding to the same tax period.

This positive result will exclude the amount corresponding to income derived from debt reduction or waiting operations resulting from an agreement between the taxpayer's creditors, including in said result that part of its amount that is integrated into the taxable base of the tax period.

The amount of the positive result resulting from capital or equity increase operations due to offsetting credits that is not included in the tax base by application of article 17.2 of the LIS will also be excluded.

In the case of partially exempt entities to which the special tax regime established in Chapter XIV of Title VII of the LIS applies, the positive result will be taken exclusively as that corresponding to non-exempt income.

In the case of entities to which the bonus established in article 34 of the LIS applies, the positive result will be taken exclusively as corresponding to non-bonus income.

In the case of entities that apply the Reserve for investments in the Canary Islands , the amount of the reserve for investments in the Canary Islands that is expected to be made in accordance with the provisions of section 1 Additional Provision Five of the LIS will be excluded from the aforementioned positive result.

In the case of entities entitled to the bonus provided for in article 26 of Law 19/1994 , 50 percent of the total quota corresponding to the income that is entitled to said bonus will be excluded from the aforementioned positive result.

If it is a entity that applies the bonus provided for in article 33 of the LIS which regulates the bonus for income obtained in Ceuta and Melilla, 50 percent of that part of the positive result that corresponds to income that is entitled to it will be excluded from the aforementioned positive result.

In the case of Shipping Companies to which the bonus established in article 76, sections 1 and 2, of Law 19/1994 of July 6 applies, the positive result will be taken exclusively as corresponding to non-bonus income.

If it is a entity that applies the tax regime of the Canary Islands Special Zone , regulated in Title V of Law 19/1994, for the purposes of the minimum split payment, that part of the positive result that corresponds to the percentage indicated in section 4 of article 44 of Law 19/1994 will not be computed, unless the provisions of letter b) of section 6 of said article are to be applied, in which case the positive result to be computed will be reduced by the amount resulting from applying the provisions of that letter.

This minimum to be paid , will not apply to the entities referred to in sections 3, 4 and 5 of article 29 of the LIS, nor to those referred to in Law 11/2009, of October 26, which regulates Listed Public Limited Companies for Investment in the Real Estate Market, nor to the venture capital entities regulated by Law 22/2014, of November 12.

The minimum to be paid will also not apply to shipping entities under a special regime based on tonnage. However, for those entities whose tax base is determined in part according to the objective estimation method and in part by applying the general tax regime (activities not included in the special regime), the declarant must include in box 33 (minimum to be paid) the amount that, where applicable, corresponds to the activities included in the general regime, since these activities are not excluded from the minimum fractional payment. This information must be entered directly by the taxpayer, calculated in accordance with the provisions of the Fourteenth Additional Provision of the LIS.

Box 34. Amount to enter (highest of boxes [32] and [33])

The amount in box [34] will be the largest of boxes [32] or [33].

In the case of split payment in article 40.3 of the LIS, when the net amount of the taxpayers' turnover in the twelve months prior to the date on which the tax period begins is at least ten million euros, they will also be required to complete and submit the annex to form 202, for communicating additional data to the declaration.

Specialities relating to regional split payments

With effect for tax periods beginning on or after 1 January 2018, the regional regulations of the Basque Country regarding split payments were amended. Specifically, an article 130 bis was added to the regional regulations of each of the Provincial Councils, which establishes, for taxpayers who are subject to regional regulations, that within the 25 calendar days of the month of October , they must self-assess and make a fractional payment on account of the liquidation of the Corporate Tax corresponding to the tax period that is in progress on the 1st of the aforementioned month of October.

For its part Navarra , with effect for tax periods beginning on or after 1 January 2017, introduced the obligation to make split payments by corporate tax payers subject to the Navarra tax regulations. This obligation is regulated in article 68 of the Foral Law 26/2016, of December 28, on the Corporate Tax of Navarra, which indicates that, during the 20 calendar days of the month of October of each year taxpayers of the Corporate Tax will make an advance payment, on account of the corresponding liquidation of the current year.

In order to simplify administrative burdens, so that taxpayers subject to regional regulations can self-assess and pay into Common Territory the aforementioned regional fractional payment, Order HFP/227/2017, of March 13, approving model 202 and model 222, was amended. In this way taxpayers subject to regional regulations who pay taxes jointly to the State Administration and the regional regulations, will be able to use these same models indicating that the regulations they apply are the regional regulations.

Additionally, and to technically allow taxpayers subject to Basque Country tax regulations to submit these self-assessments in accordance with the payment and direct debit period established in their own tax regulations, a new box for the annual period has been created.

In accordance with the above, taxpayers subject to the regulations of the foral territory of Navarra will mark 2P as the period code. Taxpayers subject to the regulations of the regional territory of Guipúzcoa, Vizcaya or Álava will mark 0A as the period code.

Likewise, note that in the case of taxpayers who, being subject to regional regulations, pay taxes jointly to both regional and state administrations, the deadline for electronic submission of self-assessments of form 202 and form 222 when it is intended to direct debit the payment , will end 5 calendar days before the date approved by regional regulations for its submission.