New regulations for 2015

Order 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 of 16 June, approving form 222 for making split payments on account of Corporation Tax under the tax consolidation regime, is amended, adding a new article 6, which enables taxpayers, parent companies or group head entities, as a means of payment, direct debit at the depository entity that acts as a collaborator in the collection management (bank, savings bank or credit cooperative), located in Spanish territory, in which the account in which the payment is domiciled is opened in their name.

2.- Annex I of Order EHA/1721/2011 of June 16, which approves form 222 making fractional payments on account of Corporate Tax, is ## replaced by the one listed 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.- Section 3 of article 1 of Order HAP/2055/2012 of 28 September, approving form 202 for making fractional payments on account of Corporation Tax, is ## replaced, since Law 27/2014, of 27 November, on Corporation Tax, no longer refers to the volume of operations calculated in accordance with the provisions of article 121 of Law 37/1992, of 28 December, 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.- Annex II of Order HAP/2055/2012 of 28 September, approving Form 202 for making fractional payments on account of Corporate Tax, is ## replaced by the one listed as Annex II of this Order.

This Annex will come into force on January 1, 2015 and will apply to tax periods beginning on or after January 1, 2015, with the exception of Part 2 of this Annex, the entry into force of which will not take place 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 until October 1, 2015 in order to allow sufficient time to adapt the computer applications that process such information.

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.(BOE, 27-marzo-2015)