Payments in instalments

Corporate Tax payers are required to make three split payments on account of the liquidation of said tax corresponding to the tax period in question, in accordance with the terms established in article 40 of the LIS .

The amounts corresponding to these three fractional payments made by the taxpayer throughout the year must be entered in the following boxes:

• The taxpayer who pays taxes exclusively to the State Administration must reflect in boxes [00601], [00603] and [00605] on page 14 bis of form 200, the amounts corresponding to the first, second and third fractional payment, respectively.

• In the event that the taxpayer pays taxes to one or more of the Provincial Councils of the Autonomous Community of the Basque Country and/or the Foral Community of Navarre, he/she must indicate in the boxes [00602], [00604] and [00606] on page 14 bis of form 200, the amounts corresponding to the first, second and third split payment, respectively.

You can consult the calculation of the fractional payments and their declaration in form 202 in Chapter 14 of this Practical Manual.