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Practical Manual for Companies 2021.
Chapter 14. The fractional payment of the Corporate Tax corresponding to the year 2022
The split payment of the Corporate Tax for the year 2022

Practical Manual for Companies 2021.

Methods of payment by instalments

The method described in article 40.2 of the LIS
The method described in article 40.3 of the LIS. Minimum payment by instalments

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Updated webpage: 22/May/2023