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Practical Manual of Companies 2023.

The fractional payment of the Corporate Tax for the year 2024

Regulation: Article 40 LIS

The obligation to make the installment payment of the Corporate Tax will be carried out in the manner set out below:

  • The installment payment must be made during the first twenty calendar days of the months of April, October and December of year 2024.

    Keep in mind:

    • If taxpayers are subject to regional regulations of Navarra and pay taxes jointly to both Administrations, Navarra and State, the presentation of the self-assessment form 202 and 222 will be carried out during twenty first calendar days of the month of October of each year.

    • If taxpayers are subject to regional regulations of the Basque Country and pay taxes jointly to both Administrations, Basque and State, the presentation of the self-assessment form 202 and 222 will be carried out during twenty-five first calendar days of the month of October of each year.

  • Said installment payment is made on account of the settlement of Corporate Tax corresponding to the tax period in progress on the first day of the months of April, October and December of year 2024.

  1. Methods of payment by instalments
  2. Choice of method