General issues

Regulation: Article 40 LIS

Split payments are a periodic anticipation of the Corporate Tax. Its amount, together with the withholdings incurred and the payments on account, allows for the calculation of the amount to be paid or refunded for this Tax in the period.

 The split payment is considered as tax debt.

1. Persons obliged to make payments by instalments
2. Deadline for making split payments
3. Methods of payment by instalments