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Practical Manual of Companies 2021.

B.2) Specific cases (organisations with more than one percentage)

This settlement sequence is the one that corresponds to taxpayers whose specific regime allows them to apply two types of tax in the same current tax period.

Such regimes can be:

  • Entities ZEC to which the special tax rate established in article 43 of the Law is applicable 19/1994, modifying the Economic and Fiscal Regime of the Canary Islands.

    For the installment payment for fiscal year 2022, these entities will enter the basis for the installment payment in box [19]. The part of this to which the special tax rate corresponds (4 percent) will be entered, as Base at type 1 , in box [20].

    In box [21] the following will be entered:

    • The 2 percent , that is, the percentage obtained by multiplying the fraction of 5/7 by 4 percent, rounded by default, provided that the entity's turnover in the twelve months prior to the date on which the tax period begins is less than 10 million euros.

    • The 4 percent , that is, the result of multiplying 19/20 x tax rate rounded by excess, in the event that the entity's turnover in the twelve months prior to the date on which the tax period begins is at least 10 million euros.

    The product of the amount in box [20] and the percentage in box [21] is collected in box [22].

    As Base at type 2 the rest of the amount of the fractional payment base will be entered in box [23] until the amount in box [19] is reached, that is, the part of the fractional payment base to which the percentage corresponding to the tax rate of 25 percent is applied.

    The percentage of:

    • 17 percent , that is, the percentage obtained by multiplying the fraction 5/7 on the tax rate of 25 percent, rounded to default, provided that the entity's turnover in the twelve months prior to the date on which the tax period begins is less than 10 million euros.

    • 24 percent , that is, the result of multiplying 19/20 x tax rate rounded by excess, in the event that the entity's turnover in the twelve months prior to the date on which the tax period begins is at least 10 million euros.

    The product of the amount in box [23] times the percentage in box [24] will be collected in box [25].

  • Fiscally protected cooperative societies.

    These entities will record the basis of the installment payment in box [19]. The part corresponding to cooperative results will be entered as Base a type 1 , in box [20], and in box [21] the percentage resulting from multiplying the fraction of 5/ 7 for the tax rate relating to cooperative results, rounded down; The product of the amount in box [20] times the percentage in box [21] will be collected in box [22].

    As Base to type 2 the part of the amount in box [19] not included in box [20] and corresponding to extra-cooperative results will be entered in box [23], in the box [24] the percentage of 14 percent will be entered (resulting from applying fraction 5/7 on the tax rate of 20 percent, rounded to default), and the product of the amount in box [23] times the percentage from box [24] will be collected in box [25].

    However, for taxpayers whose net turnover in the 12 months prior to the date on which the tax period begins is at least 10 million euros:

    • Box [21] = 19/20 x tax rate indicated in the tax rate box, all rounded up.

    • Box [24] = 19/20 x tax rate indicated in the tax rate box, all rounded up.

    In box [23] the amount of the installment payment base to which the highest tax rate of the two indicated in the "Tax type" box applies.

  • Shipping entities that apply the special regime based on tonnage whose tax base is determined partly according to the objective estimation method and partly by applying the regime general tax (activities not included in the special regime).

    These entities will record the basis of the installment payment in box [19]. The part corresponding to the activities of the entity that are taxed under the general regime will be entered as Base at type 1 , in box [20], and in box [21] the percentage will be entered. general without any specialization, depending on the amount of the entity's turnover in the twelve months prior to the date on which the tax period begins; The product of the amount in box [20] times the percentage in box [21] will be collected in box [22].

    As Base to type 2 the part of the amount in box [19] not included in box [20] and corresponding to the base of the installment payment will be entered in box [23]. that corresponds to the activity of the entity that pays taxes under the special regime, in box [24] the percentage of 25 percent will be entered, in any case. The product of the amount in box [23] times the percentage in box [24] will be collected in box [25].

Regarding the rest of specialties applicable to the settlement of the installment payment in the specific cases in which the entities apply more than one percentage , indicate:

Box 50. Provisions of art. 11.12 of the LIS ( DF 4 LIS) (only cooperatives)

The fourth Final Provision of the LIS adds a seventh Additional Provision to Law 20/1990, which, among other specialties, for the cooperatives to which Law 20/1990 is applicable, establishes that the limit referred to in the article 11.12 of the LIS (60 percent of the positive tax base prior to its integration, for tax periods beginning in 2016, 70 percent as of 2017, to the application of the capitalization reserve established in article 25 of the LIS and the compensation of negative tax bases), will refer to the full positive tax, without taking into account its integration or the compensation of negative taxes.

Cooperative societies that apply this limit will carry out the positive or negative adjustment that comes from it in this box and will not, for this reason, make any correction to the accounting result prior to determining the tax base.

Box 42. Compensation of negative fees from previous periods (only cooperatives)

Cooperatives that exercise their power to offset negative contributions from previous tax periods must include the amount of said contributions in box [42].

The compensation of negative quotas from previous periods is limited to 70 percent of the full quota prior to compensation. However, as established in the eighth Additional Provision of Law 20/1990, for taxpayers whose net turnover is at least 20 million euros during the 12 months prior to the date on which the tax period, the limit established in article 24.1 of Law 20/1990 will be replaced by the following:

  • The 50 percent , when in the aforementioned 12 months the net amount of the turnover is at least 20 million euros, but less than 60 million euros.

  • The 25 percent , when in the aforementioned 12 months the net amount of the turnover is at least 60 million euros.

In any case, full contributions will be offset in the tax period for the amount resulting from multiplying 1 million euros to the entity's average tax rate.

The limitation on the compensation of negative contributions indicated in the previous paragraphs will not be applicable to the amount of income corresponding to deductions and waits resulting from an agreement with creditors not related to the taxpayer in the case in which the net amount of the turnover is at least 20 million euros during the 12 months prior to the date on which the tax period begins. For these purposes, it must be taken into account whether the income corresponds to cooperative or extra-cooperative results.

Boxes 51 and 52. Leveling reserve (art. 105 LIS) (only entities of art. 101 LIS)

The equalization reserve is a tax incentive applicable to small entities and those that apply the tax rate provided for in the first paragraph of article 29.1 of the LIS (that is, those whose turnover amount in the period immediate previous tax is less than 10 million euros and apply the general tax rate, which will be applied by cooperative societies that are not considered tax protected). In this sense, the amount corresponding to the equalization reserve is not included in the corrections to the accounting result. After the corrections to the accounting result, a previous tax base is obtained, on which the compensation of negative tax bases would be applied, and the tax base is obtained, on which, if applicable, the equalization reserve would be applied, which has to be taken into account for the purposes of installment payments, as indicated in article 105.5 of the LIS, and may reduce or add that tax base. Thus, as long as the requirements set forth in article 105 are met, the positive tax base may be reduced (as long as it does not exceed the amount of 1 million euros) by up to 10 percent of its amount. If the tax base is reduced, a reserve must be set aside against the positive results of the year for the amount of said reduction. Thus, the reduction amount must be included in box [52].

These amounts will be added to the tax base of the tax periods that end in the 5 years immediately following the end of the tax period in which said reduction is made, if the taxpayer has a negative tax base and up to the amount thereof. . The addition amount must be included in box [51].

These boxes will also be completed by cooperative societies that meet the requirements to apply this tax incentive.

Box [26]. Previous result

In box [26] the algebraic sum of the amounts in boxes [22], [25], [50] and [51] will be recorded, reduced, if applicable, by the amount in boxes [42] and [ 52], as detailed below:

box 26 = [22] + [25] + [50] - [42] + [51] - [52]

From box [27] to [34] inclusive, the calculation sequence is once again common for all entities that apply this modality of fractional payment of article 40.3 of the LIS, for tax periods starting on January 1 of 2015, once entered in one or another box, [18] or [26], as appropriate, the amount of Previous Result.

Box [27]. Bonuses

In box [27] the amount of the bonuses in Chapter III of Title VI of the LIS and other bonuses that apply to the taxpayer in the corresponding period will be entered.

Box [28]. Withholdings and payments on account made on the income of the computed period

In box [28] the amount of withholdings and payments on account made to the taxpayer on the income of the computed period will be entered.

Box [29]. Volume of operations in Common Territory (%)

In the case of taxpayers who pay taxes jointly to the State and the Provincial Councils of the Basque Country and/or the Foral Community of Navarra, in box [29] the percentage figure corresponding to the State must be entered according to the proportion of the volume of operations. made in the Common Territory determined in the last tax declaration-settlement. In case of paying taxes exclusively to the State, the percentage will be 100 percent.

Box [30]. Fractional payments from previous periods in Common Territory

In box [30] the amount of the installment payments previously made in the Common Territory corresponding to the same tax period will be entered.

Box [31]. Result of the previous statement (exclusively if this is complementary)

If this declaration is complementary to another previously submitted for the same concept and period, the amount of the installment payment entered previously will be entered in box [31]. In this case, in part 2 of form 202, annex, of Communication of additional data to the declaration, in the complementary or substitute communication section (6), for complementary, the number of proof of the previous declaration will be entered, as electronic code assigned to said declaration.

Box [32]. Result

The result of reducing the positive amount of the previous Result (recorded in box [18] or box [26], as the case may be) in the bonuses (box [27]) and in the withholdings and deposits on account (box [28] ]), is multiplied by the percentage in box [29]. The amount of this product, reduced by the amounts in boxes [30] and [31], will be entered as Result in box [32].

Box [33]. Minimum to enter (only for companies with CN equal to or greater than 20 million euros)

In accordance with the fourteenth Additional Provision of the LIS, for taxpayers whose net amount of turnover in the 12 months prior to the date on which the tax period begins is at least 10 million euros, the amount to be paid may not be less, in any case, than 23 percent (25 percent for taxpayers to whom the tax rate provided for in the first paragraph of article 29.6 of the LIS applies) of the positive result of the loss account and profits for the year of the first 3.9 or 11 months of each calendar year or, for taxpayers whose tax period does not coincide with the calendar year, for the year elapsed from the beginning of the tax period until the day before the beginning of each income period of the fractional payment, determined in accordance with the Commercial Code and other applicable accounting regulations, reduced exclusively by the fractional payments made previously, corresponding to the same tax period.

This positive result will exclude the amount corresponding to income derived from withdrawal or waiting operations resulting from an agreement with the taxpayer's creditors, including in said result that part of its amount that is integrated into the tax base of the tax period. .

The amount of the positive result resulting from operations to increase capital or own funds for compensation of credits that is not integrated into the tax base by application of article 17.2 of the LIS will also be excluded.

In the case of partially exempt entities to which the special tax regime established in Chapter exempt.

In the case of entities to which the bonus established in article 34 of the LIS applies, the result corresponding exclusively to non-subsidized income will be taken as a positive result.

In the case of entities that apply the Reserve for investments in the Canary Islands , the amount of the reserve for investments in the Canary Islands that is planned to be carried out in accordance with the provisions of the section 1 of the fifth Additional Provision of the LIS.

In the case of entities entitled to the bonus provided for in article 26 of Law 19/1994 , 50 percent of the full quota corresponding to the returns that are entitled to said bonus.

If they are entities that apply the bonus provided for in article 33 of the LIS in which the bonus for income obtained in Ceuta and Melilla is regulated, the aforementioned positive result will be excluded. 50 percent of that part of the positive result that corresponds to income that is entitled to it.

In the case of Shipping Companies to which the bonus established in sections 1 and 2 of article 76 of Law 19/1994 applies , of July 6, the positive result corresponding exclusively to non-subsidized income will be taken as a positive result.

If they are entities that apply the tax regime of the Canary Islands Special Zone , regulated in Title V of Law 19/1994, for the purposes of the minimum installment payment, that part will not be computed. of the positive result that corresponds to the percentage indicated in section 4 of article 44 of Law 19/1994, unless it is appropriate to apply the provisions of letter b) of section 6 of said article, in which case the positive result to be computed will be reduced by the amount resulting from applying the provisions of that letter.

This minimum to be entered , will not be applicable to the entities referred to in sections 3, 4 and 5 of article 29 of the LIS. , nor to those referred to in Law 11/2009, of October 26, which regulates Listed Investment Companies in the Real Estate Market, nor to the venture capital entities regulated in Law 22/2014, of 12th of November.

The minimum amount to be paid to shipping entities under a special regime based on tonnage will also not apply. However, for those entities whose tax base is determined partly in accordance with the objective estimation method and partly by applying the general tax regime (activities not included in the special regime), the taxpayer must include in box 33 (minimum to be entered) the amount that, if applicable, corresponds to the activities included in the general regime, since these activities are not excluded from the minimum installment payment. This information must be entered directly by the taxpayer, calculated in accordance with the provisions of the fourteenth Additional Provision of the LIS.

Box 34. Amount to enter (greater than boxes [32] and [33])

The amount in box [34] will be the greater of boxes [32] or [33].

In the fractional payment modality of article 40.3 of the LIS, when the net amount of the taxpayer's turnover in the twelve months prior to the date on which the tax period begins is at least ten million euros, they will be obliged, in addition, to complete and present the annex to form 202, for communication of additional data to the declaration.

Specialties relating to regional installment payments

With effect for tax periods beginning on or after January 1, 2018, the regional regulations of the Basque Country regarding installment payments were modified. Specifically, an article 130 bis was added to the regional regulations of each of the Provincial Councils, which establishes, for taxpayers who are subject to regional regulations, that in the 25 calendar days of the month of October , they must self-assess and make a fractional payment on account of the liquidation of the Corporate Tax corresponding to the tax period that is in progress on the 1st of the aforementioned month of October.

For its part Navarra , with effects for tax periods beginning on or after January 1, 2017, introduced the obligation to make installment payments for Corporation Tax taxpayers subject to regional regulations. of Navarre. This obligation is regulated in article 68 of the Foral Law 26/2016, of December 28, on Corporate Tax of Navarra, which indicates that, during the first 20 calendar days of the month of October of each year , Corporation Tax taxpayers will make an advance payment, on account of the corresponding settlement for the current year.

With the aim of simplifying administrative burdens, so that taxpayers subject to regional regulations can self-assess and enter the aforementioned regional fractional payment into the Common Territory, Order HFP /227/ was modified. 2017, of March 13, which approves model 202 and model 222. In this way taxpayers subject to regional regulations that pay jointly to the State Administration and the regional administration, will be able to use these same models, indicating that the regulations they apply are the regional ones.

Additionally, and to technically allow taxpayers subject to regional regulations of the Basque Country to present these self-assessments in accordance with the income and domiciliation period established in their own regional regulations, a new annual period box has been created.

In accordance with the above, taxpayers subject to the regulations of the provincial territory of Navarra will mark 2P as the period key. Taxpayers subject to the regulations of the provincial territory of Guipúzcoa, Vizcaya or Álava will mark 0A as the period code.

Likewise, indicate that in the case of taxpayers who, being subject to regional regulations, pay taxes jointly to both Administrations, provincial and state, the deadline for electronic submission of the self-assessments of form 202 and model 222 when direct debit the payment , it will end 5 calendar days before it is approved by the regional regulations for its presentation.

Keep in mind:

The presentation of form 202 will be mandatory in any case, even in the event that there is no amount to be paid for such concept, for those entities that are considered large company (i.e. , those whose net turnover exceeds 6 million euros during the twelve months prior to the date on which the tax period on account for which the corresponding installment payments must be made begins).

For the rest of the entities, the presentation of form 202 will not be mandatory when no payment must be made in installments.

However, the Spanish groups of economic interest and temporary unions of companies covered by the special regime regulated in Chapter II of Title VII of the LIS in which the percentage of participation in them, in its entirety, corresponds to partners or members residing in Spanish territory or non-residents in Spanish territory with permanent establishment there, they will not be required to present form 202 in any case.

The entities referred to in sections 4 and 5 of article 29 of the LIS , for tax periods beginning on or after January 1, 2016 They are not required to make installment payments or submit the corresponding declarations.

The presentation of model 202 will be carried out exclusively electronically.

The taxpayers who pay Corporate Tax jointly to the State Administration and the Provincial Councils of the Basque Country and/or the Foral Community of Navarra, whether they are subject to State regulations or regional regulations, who submit form 202 to the State Administration, they will do so exclusively electronically.