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Practical Handbook for Companies 2021

Persons obliged to make payments by instalments

Corporate income taxpayers are obliged to make payments in instalments on account of the payment of this tax corresponding to the tax period in question, provided that the conditions and circumstances established in the regulations governing the payment in instalments are met.

For this purpose, article 40 of the LIS, establishes the obligation to make this payment in instalments.

To submit the instalments for 2022, you must use forms 202 and 222 approved by Order HFP/227/2017, of 13 March, modified by Order HAC/941/2018, of 5 September, which 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".

For the case of instalment payments for the tax year, for which the tax period started in 2021, the box "Tax year" should be marked 2022 and "Date of start of tax period" should be marked 2021.

The form 202 will be used in general by those obliged to make fractioned payments, which will include an annex for the communication of additional data to the tax return exclusively for taxpayers whose net turnover in the twelve months prior to the date of commencement of the tax period was at least ten million euros.

For their part, the tax groups, including those of cooperatives, should use the form 222, which includes an annex equivalent to that referred to in form 202, in addition to the form for the notification of changes in the composition of the tax group.

Likewise, the forms 202 and 222 can be used by taxpayers subject to foral regulations to self-assess and pay the foral instalment payment in the Common Territory, but they must tick the corresponding box listed at the bottom of the "Identification" section, indicating which regulations apply.