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Practical Handbook for Companies 2021

The payment in instalments of corporate income tax for the year 2022

Regulation: Article 40 LIS

The obligation to make the payment in instalments of corporation tax shall be carried out as follows:

  • The instalment payment must be made during the first twenty calendar days of the months of April, October and December of year 2022.

    A tener en cuenta:

    • If the taxpayers are subject to Navarre's foral regulations and pay taxes jointly to both the Navarre and State Administrations, the self-assessment tax forms 202 and 222 must be filed during the first twenty calendar days of the month of October of each year.

    • If the taxpayers are subject to regulations of the Basque Country and pay taxes jointly to both the Basque and State Administrations, the self-assessment tax forms 202 and 222 must be filed during the first twenty-five calendar days of the month of October of each year.

  • This payment in instalments is made on account of the corporate income tax settlement corresponding to the tax period in progress on first day of the months of April, October and December of year 2022.