Payments in instalments

Corporate Tax taxpayers are required to make three installment payments on account of the settlement of said tax corresponding to the tax period in question, in the terms established in article 40 of the LIS .

The amounts corresponding to these three installment payments made by the taxpayer throughout the year must be entered in the following boxes:

• The taxpayer who pays taxes exclusively to the State Administration must reflect in boxes [00601], [00603] and [00605] , the amounts corresponding to the first, second and third installment payment, respectively.

• In the event that the taxpayer pays taxes to one or more of the Provincial Councils of the Autonomous Community of the Basque Country and/or Navarra Foral Community, they must reflect in boxes [00602], [00604] and [00606 ] , the amounts corresponding to the first, second and third installment payment, respectively.

You can consult the calculation of installment payments and their declaration in form 202 in Chapter 14 of this Practical Manual.