The payment by instalments of Corporation Tax for the year 2021

Regulation: Article 40 LIS

The obligation to make the fractional payment of the Corporate Tax will be carried out in the manner set out below:

• The installment payment must be made during the calendar of the months of April, October and December of the year 2021

  Keep in mind:

  • If taxpayers are subject to Navarrese tax regulations and pay joint taxes to both administrations, Navarre and State, the submission of self-assessment forms 202 and 222 will be carried out during the first twenty calendar days of the month of October of each year.

  • If taxpayers are subject to Basque Country tax regulations and pay joint taxes to both the Basque and State administrations, the submission of self-assessment forms 202 and 222 will be carried out during the first twenty-five calendar days of the month of October of each year.

• Said fractional payment is made on account of the liquidation of the Corporate Tax corresponding to the tax period that is in progress on the first day of the months of April, October and December of the year 2021.

1. Methods of payment by instalments
2. Choice of method