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Practical Manual for Companies 2024.

Persons obliged to make payments by instalments

Are obliged to make split payments:

  • Corporate Taxpayers. 

  • Permanent establishments in Spanish territory of non-resident entities, on account of Non-Resident Income Tax.

As an exception, are not obliged to make split payments:

  • Entities whose net turnover amount does not exceed 6 million eurosduring 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 Corporate Income Tax or Non-Resident Income Tax, no payment should be made in the form of split payments of the aforementioned taxes in the corresponding period.

  • TheSpanish 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 the same, in its entirety, corresponds to partners or members resident in Spanish territory.

  • The entities referred to in sections 4 and 5 of article 29 of the LIS (which pay taxes to the 1 percent and 0 percent, respectively), in accordance with the provisions of article 40.1 of the LIS.

  • Taxpayers of Corporate Tax and IRNR who obtain income through a permanent establishment located in Spanish territory, who have the status ofstartup In accordance with the provisions of Law 28/2022, of December 21, in the tax period immediately following each of the first two tax periods in which the tax base is positive, provided that the status of emerging company is maintained in them.