Persons obliged to make payments by instalments

Corporate Tax payers are required to make partial payments on account of the liquidation of said tax corresponding to the tax period in question, provided that the conditions and assumptions established by the regulations governing partial payment are met.

For these purposes, article 40 of the LIS , establishes the obligation to make said fractional payment.

For the presentation of the fractional payments for the year 2024, the models 202 and 222 approved by Order HFP/227/2017, of March 13, amended by Order HAC/941/2018, of September 5 and the Order HFP/312/2023, of March 28 , which 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 years. Presentation» .

In the case of split payments for fiscal year , whose tax period would have started in 2023 , the "Fiscal year" box must show 2024 and the "Tax period start date" box must show 2023.

The model 202 will be used in general by those obliged to make fractional payments, which will include an annex for communication of additional data to the declaration exclusively for taxpayers whose net amount of turnover in the twelve months prior to the start date of the tax period has been at least ten million euros.

For their part, the tax groups , including cooperatives, must use the model 222, which includes an annex equivalent to that referred to in model 202, in addition to the one relating to the form for communicating changes in the composition of the tax group.

Likewise, the models 202 and 222 may be used by taxpayers subject to regional regulations to self-assess and pay into the Common Territory the regional fractional payment, but they must check the box that corresponds to them from those listed at the bottom of the "Identification" section indicating which regulations they apply.