Persons not obliged to make payments by instalments

They are not required to make split payments:

• Entities whose net turnover does not exceed 6 million euros during the twelve months prior to the date on which the tax period to which the split payment corresponds begins, in cases where, in accordance with the regulations governing split payments on account of Corporation Tax or Income Tax for Non-Residents, no payment must be made as a split payment of the aforementioned taxes in the corresponding period. (Article 1 of Order HFP /227/2017, of March 13).

• The Spanish economic interest groups and temporary business associations covered by the special regime of Chapter II of Title VII of the LIS , in which the percentage of participation in them, in its entirety, corresponds to partners or members resident in Spanish territory. (Article 1 of Order HFP/227/2017, of March 13).

• The entities referred to in sections 4 and 5 of article 29 of the LIS (which pay 1 percent and 0 percent , respectively), in accordance with the provisions of article 40.1 of the LIS.

• The limited companies new company that are not required to make the fractional payments on account of the settlements corresponding to the first two tax periods concluded since their incorporation, in accordance with the provisions of the Sixth Additional Provision of the consolidated text of the Capital Companies Act, approved by Royal Legislative Decree 1/2010, of July 2.