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Practical Manual for Companies 2024.

Deadline for filing Form 202

In general terms

The split payment must be made during thefirst twenty calendar daysof the months ofApril (1/P), October (2/P) and December (3/P).

The Deadlines that fall on a Saturday or non-working day will be deemed to be transferred to the next working day.

This split payment is made on account of the settlement of the Corporate Tax corresponding to the tax period that is in progress. first day of the months of April, October and December.

In the event that the payment of the split payment is domiciled, the direct debit period It is from the 1st to the 15th of the months of April, October and December.

Specialities relating to regional split payments

If taxpayers are subject to Navarrese tax regulations and jointly pay taxes to both Administrations, Navarre and State, the submission of self-assessment forms 202 and 222 will be carried out during the first twenty calendar days of the month of October of each year.

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

Keep in mind:

Additionally, and to technically allow taxpayers subject to Basque Country tax regulations to submit these self-assessments in accordance with the payment and direct debit period established in their own tax regulations, a new box for the annual period has been created.

In accordance with the above, taxpayers subject to the regulations of the regional territory ofNavarrewill mark2Pas a period key. Taxpayers subject to regulations of the regional territory ofGipuzkoa, Biscay or Araba, will mark0Aas a period key.

For taxpayers who, while subject to regional regulations, pay taxes jointly to both the regional and national administrations and pay by direct debit, the deadline for submitting Form 202 will end 5 calendar days before the deadline approved by regional regulations for its submission.