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Practical Handbook for Companies 2021

General questions on the completion of forms

  • When filling in the instalment payment forms, all amounts must be expressed in euros, to a maximum of two decimal places, with the whole part and the decimal part being entered separately.

  • For instalment payments for which the deadline for filing the tax return begins on or after 1 October 2018, should use the forms 202 and 222 approved by the Order HFP/227/2017, of 13 March, which approves form 202 for making instalment payments on account of Corporate Income Tax and Non-Resident Income Tax corresponding to permanent establishments and entities under the income allocation system incorporated abroad with presence in Spanish territory, and form 222 for making instalment payments on account of Corporate Income Tax under the tax consolidation system and establishing the general conditions and procedure for electronic filing, which has been amended by the Order HA/941/2018, of 5 September.These forms can be found at the electronic Headquarters of the State Tax Administration Agency (electronic address:https://sede.agenciatributaria.gob.es) under the heading "Model 202.Financial year 2018 (only 2P and 3P) and subsequent financial years.Presentation".