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Practical Manual of Companies 2022.

General questions on the completion of forms

  • To complete the fractional payment models, all amounts must be expressed in euros, with a maximum of two decimal places, recording the integer part separately from the decimal part.

  • For installment payments whose declaration period begins on or after April 1, 2023 , must use forms 202 and 222 approved by Order HFP /227/2017, of March 13 , by which model 202 is approved to carry out the installment payments on account of the Corporate Tax and the Non-Resident Income Tax corresponding to permanent establishments and entities under the regime of attribution of income incorporated abroad with presence in Spanish territory, and form 222 to make the installment payments to Corporate Tax account under a tax consolidation regime and the general conditions and procedure for its electronic presentation are established, which has been modified by Order HAC /941/2018, of 5 September and Order HFP/312/2023, of March 28 . These models are found in the electronic headquarters of the State Tax Administration Agency (electronic address: ) under the name « Model 202. Fiscal year 2019 and following. Presentation".

  1. A) Calculation of the payment by instalments: article 40.2 of the LIS
  2. B) Calculation of the payment by instalments: article 40.3 of the LIS