2015 regulations news
Skip information indexOrder HAP/523/2015 of 25 March modifying Order EHA/1721/2011 of 16 June passing Form 222 and Order HAP/2055/2012 of 28 September passing Form 202.
On 27 March, Ministerial Order HAP/523/2015, of 25 March passing certain regulatory modifications was published in the Official State Gazette:
1.- Order EHA/1721/2011 ##1 , of June 16, is modified ## , approving model 222 to make installment payments on account of Corporate Tax under a tax consolidation regime , adding a new article 6, which enables taxpayers, dominant companies or group head entities, as a means of payment, direct debit in the depository entity that acts as a collaborator in the collection management (bank, savings bank or cooperative of credit), located in Spanish territory in which the account in which the payment is direct debited is open in your name.
2.- replaces Annex I of Order EHA/1721/2011 , of June 16, which approves form 222 to make the installment payments on account of the Corporate Tax for which appears as Annex I of this Order.
This Annex will enter into force on 1 January 2015 and will apply to tax periods starting from 1 January 2015.
The reason for this modification is the passing of the Corporation Tax Act 27/2014 of 27 November and the consequent need to adapt the instalment payment form to the regulations in force.
3.- replaces section 3 of article 1 of Order HAP/2055/2012 , of September 28, which approves the model 202 to make installment payments on account of the Corporate Tax, since Law 27/2014, of November 27, on Corporate Tax, no longer refers to the volume of operations calculated in accordance with the provisions of article 121 of the Law 37/1992, of December 28, on Value Added Tax, and now refers to turnover.
“Submitting Form 202 will be compulsory for those taxpayers whose net turnover is greater than 6 million euros during the twelve months previous to the starting date of the tax period to which the installment payment corresponds.”
4.- replaces Annex II of Order HAP/2055/2012 , of September 28, which approves model 202 to carry out the fractional payments on account of the Corporate Tax, which appears as Annex II of this Order.
The entry into force of this Annex occurs on January 1, 2015 and will be applicable for tax periods beginning on or after January 1, 2015, with the exception of part 2 of said Annex, the entry into force of which will not occur until October 1, 2015 .
The reason for this modification is the passing of the Corporation Tax Act 27/2014 of 27 November and the consequent need to adapt the instalment payment form to the regulations in force.
5.- With regard to the reporting of additional data (Part 2 of Annex 1 and Part 2 of Annex 2), the merely informative content of these annexes has been adapted to the Corporation Tax Act 27/2014 of 27 November. However, its entry into force is deferred to October 1, 2015 in order to have sufficient time to adapt the computer applications that process such information.
Orden HAP/523/2015, de 25 de marzo,por la que se modifica la Orden EHA/1721/2011, de 16 de junio, por la que se aprueba el modelo 222 para efectuar los pagos fraccionados a cuenta del Impuesto sobre Sociedades en régimen de consolidación fiscal estableciéndose las condiciones generales y el procedimiento para su presentación telemática y la Orden HAP/2055/2012, de 28 de septiembre, por la que se aprueba el modelo 202 para efectuar los pagos fraccionados a cuenta del Impuesto sobre Sociedades y del Impuesto sobre la Renta de no Residentes correspondiente a establecimientos permanentes y entidades en régimen de atribución de rentas constituidas en el extranjero con presencia en territorio español, y se establecen las condiciones generales y el procedimiento para su presentación telemática.