The payment by instalments of Corporation Tax for the year 2021

Regulation: Article 40 LIS

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

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

  Keep in mind:

  • If taxpayers are subject to regional regulations of Navarra and pay taxes jointly to both administrations, Navarra and State, the presentation of the self-assessment form 202 and 222 will be carried out during twenty first calendar days of the month of October of each year.

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

• Said installment payment is made on account of the settlement 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 2021.

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