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Practical Handbook for Companies 2025.

Calculation of the amount of the split payment

Keep in mind:

The regulations on corporate tax rates have been modified by Law 7/2024, of December 20 (Article 29 and Transitional Provision 44 of the LIS). The applicable tax rates can be found in the section "What is the taxable base and how is it determined in Corporation Tax", subsection "Tax rate» from the Corporate Tax area of ​​the electronic headquarters of the AEAT.

  1. A) Calculation of the payment by instalments: article 40.2 of the LIS
  2. B) Calculation of the payment by instalments: article 40.3 of the LIS