The fractional payment of the Corporate Tax for the year 2024 of the fiscal consolidation regime
The tax group, being considered a taxpayer of the Corporate Tax, is obliged to make fractional payments on account of the liquidation of said Tax corresponding to the tax period in question.
This obligation falls on the representative entity or group head entity , according to article 75 of the LIS , and will be carried out in the same terms and amounts as in the common regime, with the following particularities:
-
The model that must be used to make the fractional payment of the tax groups is model 222 .
-
The submission of model 222 to the State Administration will be carried out exclusively electronically.
-
In the event that the group applies the split payment method provided for in article 40.2 of the LIS and the first tax period of application of the tax consolidation regime is in progress, or, being the second, the circumstances that allow the existence of a base tax period for the calculation of the split payment do not occur, the group must pay the sum of the split payments corresponding to the companies comprising it considered individually.
-
When in the current tax period the group has modified its composition with respect to the tax period to be taken as the basis for the split payment, as a result of the inclusion or exclusion of member companies, the quota will be affected by the following changes:
-
Increases in the amounts that, by fractional payment, would have corresponded to the incorporated companies , considered separately.
-
Decrease of the amounts that, by fractional payment, correspond to excluded companies , considered separately.
-
-
For the purposes of calculating the volume of operations of the group of companies during the twelve months prior to the date on which the tax periods begin to determine whether it is mandatory to apply the split payment method provided for in article 40.3 of the LIS, the following shall be taken into account:
-
If the group has not altered its composition with respect to the previous twelve months, the volume of operations must be the global figure of the group corresponding to the twelve months indicated, excluding internal operations.
-
If companies that were not part of the same group were included in the during the twelve months prior to the start of the tax period, the volume of operations would be that carried out by the group during the twelve months, excluding internal operations, increased by the volume of operations carried out during the same period by the companies included, considered individually.
However, if the companies included have been established during the tax period to which the split payment corresponds, they will not be taken into account when calculating the volume of operations.
-
If companies that were part of the group during the twelve months prior to the start of the tax period have been excluded, the time at which such exclusion occurs must be taken into account.
If the exclusion occurs before the deadline for making the first fractional payment corresponding to the tax period begins, the volume of operations would be that carried out during the twelve months prior to the start of the tax period, excluding internal operations, reduced by the volume of operations corresponding to the excluded companies carried out in that same period, considered individually.
In the event that the exclusion occurs after the period for making the first split payment corresponding to the tax period has begun, the volume of operations will not be altered, since all split payments for the tax period must be made using the same method.
-
If during the twelve months prior to the start of the tax period, companies have not paid taxes under the group tax regime, the volume of operations will be the sum of the operations carried out by each company, considered individually, in that same period.
-
With effect for the tax periods beginning in 2023 , the Nineteenth Additional Provision of the LIS establishes that in relation to the provisions of the first paragraph of letter a) of section 1 of article 62 of the LIS, the sum of bases will refer to the positive tax bases and 50 percent of the individual negative bases corresponding to each and every one of the entities that make up the tax group, taking into account the specialties contained in article 63 of the LIS.
With effect for successive tax periods, the amount of the individual negative tax bases not included in the tax base of the tax group for the reasons mentioned above, will be integrated into the tax base of the same in equal parts in each of the first ten tax periods beginning on or after January 1, 2024 , even if any of the entities with negative individual tax bases referred to in the previous section are excluded from the group. In the event of loss of the tax consolidation regime or extinction of the tax group, the amount of the individual negative tax bases referred to in the first section that is pending integration into the group's tax base will be integrated in the last tax period in which the group pays taxes under the tax consolidation regime.
For the correct application of this nineteenth Additional Provision to the LIS, the keys [59] and [60] "Adjustments for the determination of the group's tax base (DA 19 LIS)" were created in 2023. Thus, for the purposes of calculating the fractional payment as provided for in article 40.3 of the LIS, to calculate the part of the tax base corresponding to the first 3, 9 and 11 months of the tax period beginning in 2023, the tax groups should not have included 50 percent of the negative individual tax bases, corresponding to the first 3, 9 and 11 months, respectively, of the entities comprising the tax group, so they should have made in the key [59] of increases the corresponding positive extra-accounting adjustment on the part of the tax base for the period of the first 3, 9 or 11 months of the period.
Remember:
With effect for tax periods beginning in 2024, this positive adjustment (key [59]) cannot be made, unless fractional payments are made in fiscal year 2024 corresponding to tax periods beginning in 2023.
The integration of the remaining 50 percent of the negative tax base will be carried out in the key [60] of decreases, in equal parts in each of the first ten tax periods that begin on or after January 1, 2024 and in proportional terms, of the positive adjustment made, so that for the purposes of calculating the three fractional payments corresponding to the period 2024 and following, the part of the tax base corresponding to the first 3, 9 or 11 months must be reduced by the proportional part (3/12, 9/12 and 11/12 parts, respectively) of the tenth part of the positive adjustment made.
The submission of form 222 is mandatory in all cases, even in cases where no amount is to be paid.
For the communication of changes in the composition of tax group that occur prior to the first installment payment affected by the new composition, the parent company must use the form included for this purpose in the annex to model 222.
-