The fractional payment of the Corporate Tax for the year 2023 of the tax consolidation regime

The tax group, being considered a taxpayer of the Corporate Tax, is obliged to make fractional payments on account of the liquidation of said Tax corresponding to the tax period in question.

This obligation falls on the representative entity or group head entity , according to article 75 of the LIS , and will be carried out in the same terms and amounts as in the common regime, with the following particularities:

1. The model that must be used to make the fractional payment of the tax groups is model 222 .

2. The submission of model 222 to the State Administration will be carried out exclusively electronically.

3. In the event that the group applies the split payment method provided for in article 40.2 of the LIS and the first tax period of application of the tax consolidation regime is in progress, or, being the second, the circumstances that allow the existence of a base tax period for the calculation of the split payment do not occur, the group must pay the sum of the split payments corresponding to the companies comprising it considered individually.

4. When in the current tax period the group has modified its composition with respect to the tax period to be taken as the basis for the split payment, as a result of the inclusion or exclusion of member companies, the quota will be affected by the following changes:

   1. Increases in the amounts that, by fractional payment, would have corresponded to the incorporated companies , considered separately.

   2. Decrease of the amounts that, by fractional payment, correspond to excluded companies , considered separately.

5. For the purposes of calculating the volume of operations of the group of companies during the twelve months prior to the date on which the tax periods begin to determine whether it is mandatory to apply the split payment method provided for in article 40.3 of the LIS, the following shall be taken into account:

   1. If the group has not altered its composition with respect to the previous twelve months, the volume of operations must be the global figure of the group corresponding to the twelve months indicated, excluding internal operations.

   2. If companies that were not part of the same group were included in the during the twelve months prior to the start of the tax period, the volume of operations would be that carried out by the group during the twelve months, excluding internal operations, increased by the volume of operations carried out during the same period by the companies included, considered individually.

      However, if the companies included have been established during the tax period to which the split payment corresponds, they will not be taken into account when calculating the volume of operations.

   3. If companies that were part of the group during the twelve months prior to the start of the tax period have been excluded, the time at which such exclusion occurs must be taken into account.

      If the exclusion occurs before the deadline for making the first fractional payment corresponding to the tax period begins, the volume of operations would be that carried out during the twelve months prior to the start of the tax period, excluding internal operations, reduced by the volume of operations corresponding to the excluded companies carried out in that same period, considered individually.

      In the event that the exclusion occurs after the period for making the first split payment corresponding to the tax period has begun, the volume of operations will not be altered, since all split payments for the tax period must be made using the same method.

   4. If during the twelve months prior to the start of the tax period, companies have not paid taxes under the group tax regime, the volume of operations will be the sum of the operations carried out by each company, considered individually, in that same period.