Subdivision option in cases of change of residence (art. 19.1 LIS)

With effect for tax periods beginning on or after January 1, 2021, is replaced in cases of change of residence of an entity to a Member State of the European Union or the European Economic Area that has entered into an agreement with Spain or the European Union on mutual assistance in the collection of tax credits, the possibility that the taxpayer had to defer payment of the tax debt resulting from the application of the provisions of the first paragraph of article 19.1 of the LIS , until the affected assets were transferred to third parties, by the possibility of splitting said payment, also at the request of the taxpayer, into equal annual fifths .

The exercise of option will be carried out exclusively in the Corporate Tax return itself (box [00037] on page 1 of form 200) corresponding to the tax period concluded on the occasion of the change of residence, taking into account that the payment of the first fraction must be made within the voluntary declaration period corresponding to said tax period. The maturity and enforceability of the remaining annual fractions be demanded together with the late payment interest accrued by each of them, successively after one year from the end of the voluntary declaration period corresponding to the last tax period. Furthermore, the constitution of guarantees will be required when there is justified evidence that the collection of the debt could be frustrated or seriously hindered.

The fractionation will lose its validity in the following cases:

1. When the affected assets are transferred to third parties.

2. When the affected assets are subsequently transferred to a third State other than those indicated in the second paragraph of article 19.1 of the LIS.

3. When the taxpayer subsequently transfers his tax residence to a third State other than those indicated in the second paragraph of article 19.1 of the LIS.

4. When the taxpayer is in liquidation or is involved in a collective enforcement procedure, such as bankruptcy, or any equivalent procedure.

5. When the taxpayer does not make the payment within the period specified in the installment payment.

Filling in form 200

When the entity chooses to split the payment of the tax debt under the terms established in article 19.1 of the LIS, in addition to checking box [00037] "Split payment option art. 19.1 LIS" on page 1 of form 200, in the event that the entity pays taxes exclusively to the State Administration , it must complete section "Split payment option in cases of change of residence (art. 19.1 LIS)" on page 14 bis as detailed below:

• In box [01588] “Amount included in the tax base (State)”, you must enter the amount of the difference between the market value and the tax value of the transferred assets, as stated in boxes [01572] and [01573] “Change of residence to Member States of the European Union or EEA (art. 19.1 LIS)” on page 12 of form 200 for cases of change of residence to a Member State of the European Union or the European Economic Area, but only the part of this adjustment that corresponds to the State Administration.

• To calculate the amount to be entered in box [02481] "Tax debt resulting from the fractionation of art. 19.1 LIS (State)» it will be necessary for the entity to separately calculate the amount in box [01586] «Self-assessment result (State)» using the same data contained in this self-assessment, but without including the adjustment amount entered in boxes [01572] and [01573] «Change of residence to Member States of the European Union or EEA (art. 19.1 LIS)» on page 12 of form 200, such that the amount to be filled in this box [02481] will be the result of subtracting from box [01586] «Self-assessment result (State)» on page 14 bis contained in this self-assessment, the amount in the same box of the self-assessment calculated separately without including the adjustment that gives rise to this fractionation according to article 19.1 of the LIS.

• In box [02483] «1st installment (State)» you must enter the amount from box [02481] «Tax debt resulting from the installment payment under art. 19.1 LIS (State)» divided by five:

  [02483] = [02481] / 5

• In box [02485] "Self-assessment result including the 1st installment of art. 19.1 LIS (State)" the amount resulting from the following operation must be entered:

  [02485] = [01586] - [02481] + [02483]

In the event that entity pays taxes to one or more Provincial Councils of the Autonomous Community of the Basque Country and/or the Foral Community of Navarre, boxes [02480] "Amount included in the tax base (D. Forales/Navarra)»,[02482] «Tax debt resulting from the fractionation of art. 19.1 LIS (D. Forales/Navarra)», [02484] «1st installment D. Forales/Navarra)» and [02486] «Result of the self-assessment including the 1st installment of art. 19.1 LIS (D. Forales/Navarra)", must be completed in the same way using the table for determining the liquid to be entered or returned to each of the Foral Administrations on page 26 of form 200.

Liquid to be entered

Within the voluntary period for filing the Corporate Tax return, the entity may modify the amount of the installment declared in the original self-assessment, provided that more is to be paid, by filing a supplementary self-assessment. In order to modify the amount of the declared installment and calculate the difference to be paid with respect to the amount of the installment declared in the original self-assessment, the entity must complete within section "Option of installment payment in cases of change of residence (art. 19.1 LIS)" on page 14 bis of form 200, section "Liquid to be paid" in the manner detailed below:

• In the event that the entity pays taxes exclusively to the State Administration, in box [02487] "Supplementary: Result of the self-assessment including the 1st instalment of art. 19.1 LIS from previous self-assessments corresponding to tax period 2023 (State)", you must enter the amount that you have completed in box [02485] "Result of the self-assessment including the 1st instalment of art. 19.1 LIS (State)" on page 14 bis of the original self-assessment.

  In the event that the entity pays taxes to one or more Provincial Councils of the Autonomous Community of the Basque Country and/or the Foral Community of Navarre, in box [02488] «Supplementary: Result of the self-assessment including the 1st installment of art. 19.1 LIS from previous self-assessments corresponding to the 2023 tax period (D. Forales/Navarra)», you must enter the amount that you have completed in box [02486] «Self-assessment result including the 1st installment of art. 19.1 LIS (D. Forales/Navarra)» on page 14 bis of the original self-assessment.

• In the event that the entity pays taxes exclusively to the State Administration, in box [02489] "Net to be paid including the 1st installment of art. 19.1 LIS (State)", the amount resulting from subtracting from box [02485] "Self-assessment result including the 1st installment of art. 19.1 LIS (State)", the amount in box [02487] "Supplementary: Result of the self-assessment including the first installment of art. 19.1 LIS from previous self-assessments corresponding to the 2023 tax period (State)».

  In the event that the entity pays taxes to one or more Provincial Councils of the Autonomous Community of the Basque Country and/or the Foral Community of Navarre, in box [03242] "Liquid to be paid including the 1st installment of art. 19.1 LIS (D. Forales/Navarra)», the amount resulting from subtracting from box [02486] « Result of the self-assessment including the 1st installment of art. 19.1 LIS (D.) must be entered. Forales/Navarra)», the amount of box [02488] «Supplementary: Result of the self-assessment including the 1st installment of art. 19.1 LIS from previous self-assessments corresponding to the 2023 tax period (D. Forales/Navarre)».

  Keep in mind:

  Boxes [02489] and [03242] are not to be completed exclusively in cases where the entity submits a supplementary self-assessment with the aim of modifying the amount of the installment declared in the original self-assessment. If the entity does not submit said supplementary self-assessment, the amount entered in boxes [02489] and [03242] will coincide with that entered in boxes [02485] and [02486].