A) Calculation of the payment by instalments: article 40.2 of the LIS

Box 01. Basis of installment payment

1. In the case of entities that pay taxes exclusively to the State, the following will be taken as the basis for the installment payment:

   The full amount of the last tax period whose declaration deadline expired on the 1st of the corresponding month (April, October and December), reduced by deductions and bonuses, as well as withholdings and payments on account corresponding to that period, provided that said tax period has been of annual duration (box "Fiscal fee to be paid or returned" corresponding to the State, of the Corporate Tax declaration model).

2. When the last completed tax period is less than one year, the proportional part of the quota from previous tax periods will also be taken into account, until completing a period of 12 months. In this case, the base of the installment payment will be determined by the algebraic sum of the installments of the tax periods considered.

   If the period covered by the computed tax periods exceeds the minimum of 365 days, for the purposes of the aforementioned algebraic sum, the following percentage of the tax period quota will be taken as the quota for the most remote tax period:

   (Days left to compute 365 ÷ Duration of the tax period)× 100

   • A company that begins the activity will not have to present payment in installments, as long as it does not choose to make it in the manner provided for in article 40.3 of the LIS because there is no basis for its calculation.

   • If the last completed tax period had a duration of less than one year and was the one in which the entity began its activity, the fee that must be taken as a basis for calculating the installment payment will be the one that corresponds to said period, since there is no period fee. previous taxes that allow a period of 12 months to be completed and the regulations do not contemplate the increase to one year in this case.

3. The Spanish economic interest groups and the temporary unions of companies covered by the special regime regulated in Chapter II of Title VII of the LIS, will take as basis of the installment payment the full quota corresponding to the part of the taxable base that corresponds to non-resident partners without permanent establishment in Spanish territory, reduced by the concepts mentioned in letter a) above which, in direct proportion to their percentage of participation, correspond to the aforementioned partners.

4. In the cases of merger , the base of the installment payments corresponding to the first tax period once the operation is carried out will be determined by the algebraic sum of the bases that would have resulted in the transferring companies of no having carried out the same.

   In another case, when there is no base tax period or this is the first since the transaction was carried out and of a duration of less than one year, the data from the immediately previous tax periods of the transferring companies will be computed.

   In a absorption operation and once it has been carried out, the base of the fractional payments of the acquiring company corresponding to the tax period in which it was carried out, will be increased by the bases of the fractional payment of the transferring companies that would have resulted if said operation had not been carried out. In another case, and as long as the base tax period does not cover a minimum period of 365 days of the company, once such operation is carried out, the data from the immediately previous tax periods of the transferring companies will also be computed.

5. In the case of entities that must pay taxes jointly to the State and the Provincial Councils of the Basque Country and/or the Foral Community of Navarra, to determine the base of the fractional payments that must be made, if applicable, the boxes corresponding to the "Fiscal fee to be paid or returned (State and Provincial Government/Navarra)" of the Corporate Tax declaration model relating to the tax period on account of which the installment payment is made. To the amount thus obtained, the proportion of the volume of operations carried out in common territory determined in the last tax declaration-settlement will be applied.

Box 03. Amount to enter

It will be the result of applying the percentage of 18 percent to the amount calculated as the basis of the installment payment (box [01]) in each of the April, October or December periods.

When the declaration is complementary to a previous one, from the amount calculated as expressed in the previous paragraph, the amount of the installment payment that was entered at the time must be subtracted (box [02]).

The amount to be entered must be expressed with two decimal places. To do this, if necessary, it will be rounded up or down to the nearest cent. In the event that the last figure of the amount obtained as a result of applying the percentage to the base of the installment payment is exactly half of a cent, the rounding will be carried out to the highest figure.