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Practical Manual for Companies 2024.

The fractional payment of the Corporate Income Tax for the year 2025 of the fiscal consolidation regime

The tax group, being considered a taxpayer of the Corporate Tax, is obliged to make fractional payments on account of the liquidation of said Tax corresponding to the tax period in question.

This obligation falls on the representative entity or group head entity , according to article 75 of the LIS , and will be carried out in the same terms and amounts as in the common regime, with the following particularities:

  1. For split payments whose declaration period begins from April 1, 2025, form 222 approved by Order HFP/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, must be used. 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 222. Exercises 2025 and following. Presentation".

  2. The submission of Form 222 to the State Administration will be carried out exclusively electronically via the Internet, within the first twenty calendar days of the months of April, October and December.

  3. Regarding the presentation of model 222 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.

  4. The presentation of model 222 is mandatory In any case, even in cases where no amount is to be paid.

  5. Model 222 includes an annex for the communication of additional datato 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.

  6. For the communication of changes in the composition of tax group that occur prior to the first installment payment affected by the new composition, the parent company must use the form included for this purpose in the annex to model 222.

  7. In the event that the group applies the split payment method provided for in article 40.2 of the LIS and the first tax period of application of the tax consolidation regime is in progress, or, being the second, the circumstances that allow the existence of a base tax period for the calculation of the split payment do not occur, the group must pay the sum of the split payments corresponding to the companies comprising it considered individually.

  8. When in the current tax period the group has modified its composition with respect to the tax period to be taken as the basis for the split payment, as a result of the inclusion or exclusion of member companies, the quota will be affected by the following changes:

    1. Increases in the amounts that, by fractional payment, would have corresponded to the incorporated companies , considered separately.

    2. Decrease of the amounts that, by fractional payment, correspond to excluded companies , considered separately.

  9. For the purposes of calculating the volume of operations of the group of companies during the twelve months prior to the date on which the tax periods begin to determine whether it is mandatory to apply the split payment method provided for in article 40.3 of the LIS, the following shall be taken into account:

    1. If the group has not altered its composition with respect to the previous twelve months, the volume of operations must be the global figure of the group corresponding to the twelve months indicated, excluding internal operations.

    2. If companies that were not part of the same group were included in the during the twelve months prior to the start of the tax period, the volume of operations would be that carried out by the group during the twelve months, excluding internal operations, increased by the volume of operations carried out during the same period by the companies included, considered individually.

      However, if the companies included have been established during the tax period to which the split payment corresponds, they will not be taken into account when calculating the volume of operations.

    3. If companies that were part of the group during the twelve months prior to the start of the tax period have been excluded, the time at which such exclusion occurs must be taken into account.

      If the exclusion occurs before the deadline for making the first fractional payment corresponding to the tax period begins, the volume of operations would be that carried out during the twelve months prior to the start of the tax period, excluding internal operations, reduced by the volume of operations corresponding to the excluded companies carried out in that same period, considered individually.

      In the event that the exclusion occurs after the period for making the first split payment corresponding to the tax period has begun, the volume of operations will not be altered, since all split payments for the tax period must be made using the same method.

    4. If during the twelve months prior to the start of the tax period, companies have not paid taxes under the group tax regime, the volume of operations will be the sum of the operations carried out by each company, considered individually, in that same period.

    5. With effect for tax periods beginning on or after January 1, 2024, and not ending on December 22, 2024, Law 7/2024 modifies the nineteenth Additional Provision of the LIS for enlarge the special rule of determination of the consolidated tax base planned for tax periods beginning in 2023 to those beginning in 2024 and 2025.

      For these purposes, it is established for the tax periods 2023, 2024 and 2025 that the tax base of the tax group is determined adding all positive individual tax bases and only 50 percent of the negative individual tax bases, taking into account the specialities established in the LIS and the rest of the items that make up the consolidated base. 

      Keep in mind:

      As exception, for tax periods beginning in 2024 and 2025This limitation will not apply to the individual tax bases of foundations subject to the general Corporate Tax regime and which form part of the tax group.

      The amount of the individual negative tax bases not included in the tax base of the tax group in the tax periods 2023, 2024 and 2025, it will be integrated into the tax base of the group in equal parts in each of the first ten tax periods starting from 1 January 2024, 1 January 2025 and 1 January 2026, respectively, even if any of the entities with negative individual tax bases are excluded from the group.

      In the event of loss of the fiscal consolidation regime or of extinction of the tax group, the amount of the individual negative tax bases referred to in the first section of the nineteenth Additional Provision of the LIS that is pending integration into the tax base of the group, will be integrated in the last tax period in which the group pays taxes under the tax consolidation regime.

      For the correct application of this nineteenth Additional Provision to the LIS, the following were created in 2023: keys [59] and [60] «Adjustments for determining the group's tax base (DA 19 LIS)» which must be completed as follows:

      • Tax groups that include individual negative bases of the entities comprising the group in 2024 will record 50 percent of said negative bases in the [59] increase key.

      • The integration of the remaining 50 percent negative tax base will be carried out in key [60] of decreases, in equal parts in each of the first ten tax periods that begin on or after January 1, 2024 and in proportional terms, of the positive adjustment made in 2023, so that for the purposes of calculating the three fractional payments corresponding to the period 2024 and following, the part of the tax base corresponding to the first 3, 9 or 11 months must be reduced by the proportional part (3/12, 9/12 and 11/12 parts, respectively) of the positive adjustment made by applying the Nineteenth Additional Provision of the LIS.