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Practical Manual of Companies 2022.

Persons obliged to make payments by instalments

Corporation Tax taxpayers are obliged to make installment payments on account of the settlement of said tax corresponding to the tax period in question, provided that the conditions and assumptions established by the regulations governing installment payment are met.

For these purposes, article 40 of the LIS establishes the obligation to make said installment payment.

To present the installment payments for the year 2023 , forms 202 and 222 approved by Order HFP/227/2017 must be used. March 13, modified by Order HAC/941/2018, of September 5 and Order HFP/312/2023, of March 28 , which are found in the electronic headquarters of the State Tax Administration Agency (email address: ) under the name «Model 202. Fiscal year 2019 and following. Presentation» .

In the case of installment payments for the fiscal year , whose tax period had begun in 2022 , in the “Fiscal year” box must include 2023 and in “Tax period start date” 2022 must be indicated.

The form 202 will be used in general by those obliged to make installment payments, which will include an annex for communication of additional data to the declaration in exclusivity for taxpayers whose net amount of turnover in the twelve months prior to the start date of the tax period has been at least ten million euros.

For their part, tax groups , including cooperatives, must use model 222, which includes an annex equivalent to the one referred to in model 202. , in addition to the one relating to the form for communicating variations in the composition of the tax group.

Likewise, forms 202 and 222 may be used by taxpayers subject to regional regulations to self-assess and enter the regional fractional payment into the Common Territory, but they must Check the corresponding box listed at the bottom of the “Identification” section indicating which regulations apply.