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Practical Handbook for Companies 2021

Payments in instalments

Corporate income taxpayers are obliged to make three payments in instalments on account of the corporate income tax settlement 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 instalments made by the taxpayer during the tax year must be entered in the following boxes:

  • Taxpayers who pay taxes exclusively to the State Administration must enter in boxes [00601], [00603] and [00605] on page 14 bis of form 200, the amounts corresponding to the first, second and third instalment payments, respectively.

  • In the event that the taxpayer pays tax to one or more of the Provincial Councils of the Autonomous Community of the Basque Country and/or the Autonomous Community of Navarre, the amounts corresponding to the first, second and third instalment payments, respectively, must be entered in boxes [00602], [00604] and [00606] on page 14 bis of form 200.

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