The 2021 Corporation Tax payment by instalments of the tax consolidation system

The tax group, being considered a taxpayer of Corporate Tax, is obliged to make installment payments on account of the settlement of said Tax corresponding to the tax period in question.

This obligation falls on the representative entity or group head entity , according to article 75 of the LIS , and will be carried out in the same terms and amounts than in the common regime, with the following particularities:

1. The model that must be used to make the fractional payment of the tax groups is model 222 .

2. The presentation of form 222 to the State Administration will be carried out exclusively by electronic means.

3. In the event that the group applies the installment payment modality provided for in article 40.2 of the LIS and the first tax period of application is passing of the tax consolidation regime, or, being the second, the circumstances do not exist that allow the existence of a base tax period for the calculation of the fractional payment, the group must enter the sum of the fractional payments corresponding to the companies that form part of it. considered in isolation.

4. When in the current tax period the group has modified its composition with respect to the tax period that is to be taken as the basis for the installment payment, as a consequence of the inclusion or exclusion of member companies, the quota will be affected by the following alterations:

   1. Increases of the amounts that, due to payment in installments, would have corresponded to the incorporated companies , considered in isolation.

   2. Decrease of the amounts that, due to installment payment, correspond to excluded companies , considered in isolation.

5. For the purposes of calculating the volume of operations of the group of companies during the twelve months prior to the date on which the tax periods begin to determine whether it is mandatory to apply the installment payment method provided for in Article 40.3 of the LIS, the following will be taken into account:

   1. If the group has not altered its composition with respect to the previous twelve months, the volume of operations must be the overall figure of the group corresponding to the indicated twelve months, excluding internal operations. .

   2. If the group has included companies that were not part of the same during the twelve months prior to the beginning of the tax period, the volume of operations would be that carried out by the group during the twelve months, excluding internal operations, increased in the volume of operations carried out during the same period by the included companies, individually considered.

      However, if the companies included have been established during the tax period to which the installment payment corresponds, they will not be taken into account to calculate the volume of operations.

   3. If companies that were part of the group during the twelve months prior to the beginning of the tax period have been excluded, the moment in which such exclusion occurs must be taken into account.

      If the exclusion occurs before the start of the period to make the first installment payment corresponding to the tax period, the volume of operations would be that carried out during the twelve months prior to the start of the tax period , excluding internal operations, reduced by the volume of operations corresponding to the excluded companies carried out in that same period, considered individually.

      In the event that the exclusion occurs after the period for making the first installment payment corresponding to the tax period has begun, the volume of operations will not be altered, since all installment payments of the tax period must be carried out using the same method.

   4. If during the twelve months prior to the beginning of the tax period the companies had not been taxed under the tax regime of groups of companies, the volume of operations will be the sum of the operations carried out by each society, individually considered, in that same period.

With effect for tax periods beginning on or after January 1, 2019 Annex II of Order HFP /227/2017 has been replaced , of March 13, by which models 202 and 222 are approved. The reason for this modification is the need to unify and coordinate with model 220 the information in the Identification sections of model 222 “Corporate Tax. Regime of fiscal consolidation. Fractional payment.