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Practical Handbook for Companies 2021

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

This sequence of assessment applies to taxpayers whose specific regime allows them to apply two tax rates in the same current tax period.

Such regimes may include:

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

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

    Box [21] shall contain the following entry:

    • The 2 per cent, i.e. the percentage obtained by multiplying the fraction of 5/7 by 4 per cent, rounded down, provided that the entity's turnover in the twelve months preceding the date on which the tax period begins is less than EUR 10 million.

    • The 4 per cent, i.e. the result of multiplying 19/20 x tax rate rounded up, if the entity's turnover in the twelve months preceding the date on which the tax period begins is at least EUR 10 million.

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

    As Base at rate 2 the remainder of the amount of the fractioned payment base shall be entered in box [23] up to the amount in box [19], i.e. the part of the fractioned payment base to which the percentage corresponding to the tax rate of 25 per cent is applied.

    In box [24], enter the percentage of the:

    • 17 per cent, i.e. the percentage obtained by multiplying the fraction 5/7 on the tax rate of 25 per cent, rounded down, provided that the entity's turnover in the twelve months preceding the date on which the tax period begins is less than EUR 10 million.

    • 24 per cent, i.e. the result of multiplying 19/20 x tax rate rounded up, if the entity's turnover in the twelve months preceding the date on which the tax period begins is at least EUR 10 million.

    The product of the amount in box [23] and the percentage in box [24] shall be entered in box [25].

  • Tax-sheltered cooperative societies.

    These entities shall enter the basis for the instalment payment in box [19].The part corresponding to cooperative results shall be entered as Base at rate 1, in box [20], and in box [21] the percentage resulting from multiplying the fraction of 5/7 by the rate of taxation relating to cooperative results, rounded down;the product of the amount in box [20] and the percentage in box [21] shall be entered in box [22].

    As Base at rate 2 the part of the amount in box [23] not included in box [19] and corresponding to extra-cooperative results shall be entered in box [20], in box [24] the percentage of 14 per cent shall be entered (resulting from applying the fraction 5/7 on the tax rate of 20 per cent, rounded down), and the product of the amount in box [23] by the percentage in box [24] shall be entered in box [25].

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

    • 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.

    Enter in box [23] the amount of the base of the instalment payment to which the higher of the two rates of taxation indicated in the box "Rate of taxation" applies.

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

    These entities shall enter the basis for the instalment payment in box [19].The part corresponding to the entity's activities that are taxed under the general system shall be entered as Base at rate 1, in box [20], and in box [21] the general percentage shall be entered without any speciality, 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] and the percentage in box [21] shall be entered in box [22].

    As Base at rate 2 the part of the amount of box [19] not included in box [20] and corresponding to the base of the instalment payment corresponding to the activity of the entity paying tax under the special regime shall be entered in box [23], in box [24] the percentage of 25 per cent shall be entered, in any case, in box [24].The product of the amount in box [23] and the percentage in box [24] shall be entered in box [25].

Regarding the rest of specialities applicable to the settlement of the instalment 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 4ª LIS) (only cooperatives)

The fourth final provision of the LIS adds an additional seventh provision to Law 20/1990, which, among other special features, for cooperatives to which Law 20/1990 is applicable, establishes that the limit referred to in Article 11.12 of the LIS (60 percent of the positive taxable income prior to its integration, for tax periods beginning in 2016, 70 percent as from 2017, to the application of the capitalisation reserve established in Article 25 of the LIS and to the offsetting of negative taxable income), will refer to the full positive tax liability, without taking into account its integration or the offsetting of negative taxable income.

Cooperative societies applying this limit shall make the appropriate positive or negative adjustment in this box and shall not make any adjustment to the accounting result for this reason prior to the determination of the tax base.

Box 42.Offsetting of negative quotas from previous periods (cooperatives only)

Cooperatives exercising their right to offset negative tax liabilities from previous tax periods must include the amount of such liabilities in box [42].

The offsetting of negative tax losses from previous periods is limited to 70 per cent of the full tax liability prior to offsetting.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 begins, the limit established in Article 24.1 of Law 20/1990 will be replaced by the following:

  • 50 per cent, if the net turnover in the 12 months in question is at least EUR 20 million but less than EUR 60 million.

  • 25 per cent, if the net turnover in the 12 months in question is at least EUR 60 million.

In any case, full tax payments shall be offset in the tax period for the amount resulting from multiplying the average tax rate of the entity by EUR 1 million.

The limitation on the offsetting of tax losses referred to in the preceding paragraphs shall not apply to the amount of income corresponding to waivers and deferrals resulting from an agreement with creditors not related to the taxpayer if the net turnover is at least EUR 20 million during the 12 months preceding the date on which the tax period begins.For this purpose it should be taken into account whether the income corresponds to cooperative or extra-cooperative results.

Boxes 51 and 52.Equalisation reserve (art. 105 LIS) (only entities under art. 101 LIS)

The equalisation reserve is a tax incentive applicable to small entities and to those that apply the tax rate provided for in the first paragraph of Article 29.1 of the LIS (i.e. those whose turnover in the immediately preceding tax period is less than 10 million euros and apply the general tax rate, which will be applied by cooperative societies that are not considered to be tax sheltered).In this respect, the corrections to the accounting result do not include the amount corresponding to the equalisation reserve.After the corrections to the accounting result, a preliminary tax base is obtained, on which the offsetting of tax losses would be applied, and the taxable base is obtained, on which, if applicable, the equalisation reserve would be applied, which must be taken into account for the purposes of the instalment payments, as indicated in article 105.5 of the LIS, and this tax base may be reduced or added to.Thus, provided that the requirements of Article 105 are met, the positive taxable base (provided that it does not exceed the amount of EUR 1 million) may be reduced by up to 10 per cent of its amount.If the tax base is reduced, a reserve must be set aside out of the profit or loss for the year for the amount of the reduction.Thus, the amount of the reduction should be included in box [52].

These amounts shall be added to the tax base of the tax periods ending in the 5 years immediately following the end of the tax period in which the reduction is made, if the taxpayer has a negative tax base and up to the amount of the same.The addition amount shall be entered in box [51].

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

Box [26].Previous result

Box [26] shows the algebraic sum of the amounts in boxes [22], [25], [50] and [51], reduced, where appropriate, by the amounts in boxes [42] and [52], as detailed below:

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

From box [27] and up to and including [34], the calculation sequence is again common to all entities that apply this type of instalment payment under article 40.3 of the LIS, for tax periods commencing on or after 1 January 2015, once the amount of the previous result has been entered in one or other box, [18] or [26], as appropriate.

Box [27].Bonuses

In box [27], the amount of the allowances of Chapter III of Title VI of the LIS and other allowances applicable to the taxpayer in the corresponding period shall be entered.

Box [28].Withholdings and payments on account levied on income for the period computed

In box [28], enter the amount of withholdings and payments on account made to the taxpayer on income for the period computed.

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

In the case of taxpayers who pay tax jointly to the State and to the Provincial Councils of the Basque Country and/or to the Community of Navarre, in box [29], the figure of the percentage corresponding to the State should be entered according to the proportion of the volume of operations carried out in the Common Territory determined in the last tax return-settlement.In the case of taxation exclusively to the State, the percentage will be 100 per cent.

Box [30].Instalment payments for previous periods in the Common Territory

Enter in box [30] the amount of the instalments previously paid in the Common Territory for the same tax period.

Box [31].Result of the previous declaration (only if this is a supplementary declaration)

If this return is complementary to another previously filed for the same concept and period, the amount of the instalment payment previously paid shall be entered in box [31].In this case, in part 2 of form 202, Annex, Communication of additional information to the declaration, in the section Supplementary or substitute communication (6), for supplementary, the electronic code assigned to the previous declaration shall be entered as the number of the supporting document for the previous declaration.

Box [32].Result

The result of reducing the positive amount of the previous result (entered in box [18] or box [26], as the case may be) in the allowances (box [27]) and in the withholdings and payments 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], shall be entered as the result in box [32].

Box [33].Minimum amount to be paid (only for companies with an NC of 20 million euros or more)

De acuerdo con la disposición adicional decimocuarta de la LIS, para los contribuyentes cuyo importe neto de la cifra de negocios en los 12 meses anteriores a la fecha en que se inicie el período impositivo, sea al menos 10 millones de euros, la cantidad a ingresar no podrá ser inferior, en ningún caso, al 23 por ciento (25 por ciento para contribuyentes a los que resulte de aplicación el tipo de gravamen previsto en el primer párrafo del artículo 29.6 de la LIS) del resultado positivo de la cuenta de pérdidas y ganancias del ejercicio de los 3,9 u 11 primeros meses de cada año natural o, para contribuyentes cuyo período impositivo no coincida con el año natural, del ejercicio transcurrido desde el inicio del período impositivo hasta el día anterior al inicio de cada período de ingreso del pago fraccionado, determinado de acuerdo con el Código de Comercio y demás normativa contable de desarrollo, minorado exclusivamente en los pagos fraccionados realizados con anterioridad, correspondientes al

This positive result shall exclude the amount thereof corresponding to income deriving from debt write-offs or deferrals as a result of an agreement between the taxpayer's creditors, and shall include that part of its amount which is included in the taxable base for the tax period.

The amount of the positive result resulting from operations to increase capital or equity by offsetting credits that are not included in 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 XIV of Title VII of the LIS applies, the positive result will be taken as the result corresponding exclusively to non-exempt income.

In the case of entities to which the rebate established in article 34 of the LIS applies, the positive result will be taken as the result corresponding exclusively to income that is not subsidised.

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 to be made in accordance with the provisions of section 1 of the fifth additional provision of the LIS will be excluded from the aforementioned positive result.

In the case of entities entitled to the rebate provided for in article 26 of Law 19/1994, 50 per cent of the gross tax liability corresponding to the income entitled to said rebate will be excluded from the aforementioned positive result.

In the case of entities that apply the tax credit provided for in article 33 of the LIS, which regulates the tax credit for income obtained in Ceuta and Melilla, 50 per cent of that part of the positive result that corresponds to income that is entitled to it will be excluded from the aforementioned positive result.

In the case of Shipping Companies to which the rebate established in paragraphs 1 and 2 of Article 76 of Law 19/1994, of 6 July, is applicable, the positive result will be taken as the result corresponding exclusively to income without rebates.

In the case of 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 instalment payment, the part of the positive result that corresponds to the percentage indicated in section 4 of Article 44 of Law 19/1994 shall not be computed, unless the provisions of letter b) of section 6 of the said Article should be applied, in which case the positive result to be computed shall be reduced by the amount resulting from applying the provisions of the said letter.

This minimum to be paid, 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 26 October, which regulates Listed Public Limited Companies for Investment in the Real Estate Market, nor to the venture capital entities regulated in Law 22/2014, of 12 November.

Nor will the minimum amount to be paid be applicable to shipping entities under the special regime according to tonnage.However, for those entities whose taxable income is determined partly according to the objective assessment method and partly applying the general tax system (activities not included in the special system), the taxpayer must include in box 33 (minimum amount to be paid) the amount that, where applicable, corresponds to the activities included in the general system, as these activities are not excluded from the minimum fractioned payment.This information must be entered directly by the taxpayer and calculated in accordance with the provisions of the fourteenth additional provision of the LIS.

Box 34.Amount to be entered (greater of boxes [32] and [33])

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

In the instalment payment mode of Article 40.3 of the LIS, when the net turnover of the taxpayers in the twelve months prior to the date on which the tax period begins is at least ten million euros, they will also be obliged to complete and submit the annex to form 202, for the communication of additional data to the tax return.

Special features relating to foral fractioned payments

With effect for tax periods commencing on or after 1 January 2018, the provincial regulations of Basque Country on instalment payments were amended.Specifically, an article 130 bis was added to the provincial legislation of each of the Provincial Councils, which establishes, for taxpayers subject to provincial legislation, that in the 25 calendar days of the month of October, they must self-assess and make a payment in instalments on account of the corporate income tax settlement corresponding to the tax period in progress on the 1st of the aforementioned month of October.

For its part, Navarra, with effect for tax periods beginning on or after 1 January 2017, introduced the obligation for corporate income taxpayers subject to Navarra's tax regulations to make instalment payments.This obligation is regulated in article 68 of Navarre's Corporate Income Tax Act 26/2016, of 28 December, which states that, during the first 20 calendar days of October of each year , corporate income taxpayers shall 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 provincial regulations can self-assess and pay the aforementioned foral instalment payment in the Common Territory, Order HFP/227/2017, of 13 March, approving form 202 and form 222, was amended.In this way, the taxpayers subject to provincial regulations who pay taxes jointly to the State and provincial administrations, will be able to use these same forms indicating that the regulations they apply are the provincial ones.

In addition, and in order to allow taxpayers subject to the Basque Country's provincial regulations to technically file these self-assessments in accordance with the payment and direct debit period established in their own provincial regulations, a new box has been created for the annual period.

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

It should also be noted that in the case of taxpayers who, being subject to provincial regulations, pay taxes jointly to both the provincial and state administrations, the deadline for electronic filing of self-assessments of form 202 and form 222 when the intention is to direct debit the payment, will end 5 calendar days before the deadline approved by the provincial regulations for their filing.

A tener en cuenta:

The filing of form 202 will be obligatory in all cases, even in the event that no amount is payable in this respect, for those entities that are considered to be large companies (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 of which the corresponding instalment payments are to be made begins).

For the remaining entities it will not be obligatory to file form 202 when no payment is to be made in instalments.

However, Spanish economic interest groupings and temporary joint ventures covered by the special regime regulated in Chapter II of Title VII of the LIS in which the percentage of participation in the same, in its entirety, corresponds to partners or members resident in Spanish territory or non-residents in Spanish territory with a permanent establishment therein, will not be obliged to file form 202 in any case.

The entities referred to in paragraphs 4 and 5 of Article 29 of the LIS, for tax periods starting on or after 1 January 2016, are not required to make instalment payments or file the corresponding returns.

Form 202 shall be filed exclusively by electronic means.

The taxpayers who pay corporate income tax jointly to the State Administration and the Provincial Councils of the Basque Country and/or the Autonomous Community of Navarre, whether they are subject to State or Autonomous Community regulations, who file form 202 with the State Administration, shall do so exclusively by telematic means.