Form 202

For split payments whose declaration period beginsfrom April 1, 2025, Form 202 must be usedapproved by theOrderHFP/227/2017, of March 13, which has been modified by Order HAC/941/2018, of September 5, Order HFP/312/2023, of March 28 and Order HAC/262/2025, of March 12. These models can be found on the electronic headquarters of the State Tax Administration Agency (electronic address:https://sede.agenciatributaria.gob.es) under the name "Model 202. Exercises 2025 and following. Presentation".

Model 202 will be used generally by those required to make split payments, which will include an annex for the communication of additional data to the declaration that is only mandatory for taxpayers whose net turnover in the twelve months prior to the start date of the tax period has been at leastten million euros.

Form 202 is not required for self-assessments where no payment is required or where the tax rate is zero. However, taxpayers whose turnover exceeded €6 million during the 12 months prior to the start date of the tax period to which the installment payment corresponds are required to file Form 202, so negative self-assessments may occur.

They will not have to submit form 202 either. theSpanish economic interest groups and temporary business associationscovered by the special regime regulated in 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 or non-residents in Spanish territory with a permanent establishment therein.

The presentation of form 202 must be made, obligatorily, by electronically through the Internet.

Regarding the presentation of model 202 in the cases of joint taxation The following rules apply to the State and the Provincial Councils of the Basque Country and/or the Foral Community of Navarre:

• The self-assessment to be submitted to the State Administration will be made electronically via the Internet.

• The self-assessment to be submitted to the Provincial Councils of the Basque Country or to the Chartered Community of Navarre will be carried out in accordance with the corresponding regional regulations.

When the taxpayer is subject to regional tax regulations and pays taxes jointly to both the regional and state administrations, the self-assessment that must be submitted to the State Administration must be done exclusively electronically via the Internet.