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Practical Manual of Companies 2022.

Persons not obliged to make payments by instalments

They are not obliged to make installment payments:

  • Entities whose net turnover does not exceed 6 million euros during the twelve months prior to the date on which the tax period to which the installment payment corresponds begins, in the cases in which, in accordance with the rules governing fractional payments on account of the Corporate Tax or the Income Tax of non-Residents, no income should be made as a fractional payment of the aforementioned taxes in the period correspondent. (Article 1 of Order HFP /227/2017, of March 13).

  • The Spanish economic interest groups and temporary unions of companies covered by the special regime of Chapter II of Title VII of the LIS , in which the percentage of participation in them, in their entirety, corresponds to partners or members residing in Spanish territory. (Article 1 of Order HFP/227/2017, of March 13).

  • The entities referred to in sections 4 and 5 of article 29 of the LIS (which pay taxes at 1 percent and 0 percent , respectively), in accordance with the provisions of article 40.1 of the LIS.

  • The limited companies new company that are not required to make installment payments on account of the settlements corresponding to the first two tax periods concluded since their incorporation, in accordance with the provisions of the Additional Provision sixth of the consolidated text of the Capital Companies Law, approved by Royal Legislative Decree 1/2010, of July 2.

  • Taxpayers of Corporate Tax and IRNR who obtain income through a permanent establishment located in Spanish territory, who have the status of emerging company in accordance with the provisions of Law 28/2022, of 21 December, to promote the ecosystem of emerging companies, in each of the immediate tax periods following those in which they request the deferral of the payment of the tax debt referred to in section 1 of article 8 of the aforementioned Law.