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Practical Manual for Companies 2023.

Persons not obliged to make payments by instalments

They are not required to make split payments:

  1. Entities whose net turnover does not exceed 6 million euros during the twelve months prior to the date on which the tax period to which the split payment corresponds begins, in cases where, in accordance with the regulations governing split payments on account of Corporation Tax or Income Tax for Non-Residents, no payment must be made as a split payment of the aforementioned taxes in the corresponding period. (Article 1 of Order HFP /227/2017, of March 13).

  2. The Spanish economic interest groups and temporary business associations covered by the special regime of Chapter II of Title VII of the LIS , in which the percentage of participation in them, in its entirety, corresponds to partners or members resident in Spanish territory. (Article 1 of Order HFP/227/2017, of March 13).

  3. The entities referred to in sections 4 and 5 of article 29 of the LIS (which pay 1 percent and 0 percent , respectively), in accordance with the provisions of article 40.1 of the LIS. (Article 1 of Order HFP/227/2017, of March 13).

  4. The limited companies new company that are not required to make the fractional payments on account of the settlements corresponding to the first two tax periods concluded since their incorporation, in accordance with the provisions of the Sixth Additional Provision of the consolidated text of the Capital Companies Act, approved by Royal Legislative Decree 1/2010, of July 2.

  5. Corporate Tax and IRNR taxpayers who obtain income through a permanent establishment located in Spanish territory, who have the status of emerging company in accordance with the provisions of Law 28/2022, of December 21, to promote the ecosystem of emerging companies, in each of the tax periods immediately following those in which they request the deferral of payment of the tax debt referred to in section 1 of article 8 of the aforementioned Law.