General questions on the completion of forms

When completing the split payment forms, all amounts must be expressed in euros, with a maximum of two decimal places, recording the whole number separately from the decimal part.
For split payments whose declaration period begins on or after April 1, 2024, they must use forms 202 and 222 approved by Order HFP /227/2017, of March 13 , which approves form 202 to make split payments on account of Corporate Tax and Non-Resident Income Tax corresponding to permanent establishments and entities under the income attribution regime established abroad with a presence in Spanish territory, and form 222 to make split payments on account of Corporate Tax under the tax consolidation regime and establishes the general conditions and procedure for its electronic submission, which has been modified by Order HAC /941/2018, of September 5 and Order HFP/312/2023, of March 28. These models are located at 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 years. Presentation".