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Practical Manual of Companies 2021.

General questions on the completion of forms

  • To complete the fractional payment models, all amounts must be expressed in euros, with a maximum of two decimal places, recording the integer part separately from the decimal part.

  • For installment payments whose declaration period begins on or after October 1, 2018, must use the forms 202 and 222 approved by the Order HFP /227/2017, of March 13 , approving model 202 to make installment payments on account of the Corporate Tax and of the Income Tax of non-Residents corresponding to permanent establishments and entities in the regime of attribution of income incorporated abroad with presence in Spanish territory, and model 222 to make fractional payments on account of the Corporation Tax in the tax consolidation regime and the general conditions and procedure for its electronic presentation are established, which has been modified by Order HAC /941/2018, of September 5. These models are found in the electronic headquarters of the State Tax Administration Agency (electronic address: https://sede.agenciatributaria.gob.es ) under the name «Model 202. Fiscal year 2018 (2P and 3P only) and subsequent years. Presentation".

  1. A) Calculation of the payment by instalments: article 40.2 of the LIS
  2. B) Calculation of the payment by instalments: article 40.3 of the LIS