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, 2024, must use the forms 202 and 222 approved by the Order HFP /227/2017, of March 13 , approving model 202 to make installment payments on account of the Corporate Tax and of the Income Tax of non-Residents corresponding to permanent establishments and entities under the regime of attribution of income incorporated abroad with presence in Spanish territory, and model 222 to make fractional payments on account of the Corporation Tax under the tax consolidation regime and the general conditions and the procedure for its electronic presentation are established, which has been modified by Order HAC /941/2018, of September 5 and Order HFP/312/2023, of March 28. These models are found in the electronic headquarters of the State Tax Administration Agency (electronic address: https://sede.agenciatributaria.gob.es ) under the name «Model 202. Fiscal year 2019 and following. Presentation".