Form to be used for filing payments in instalments

The split payments must be submitted in accordance with form 202 (for the general scheme) or form 222 (for the corporate group taxation scheme) approved by Order HAC/941/2018, dated 5 September, amending Order HFP/227/2017, dated 13 March, approving form 202 to make the split payments on account of the Corporation Tax and the Non-Resident Income Tax corresponding to permanent establishments and entities under the allocation of income constituted abroad with presence in Spanish territory, and form 222 for making split payments on account of Corporation Tac in the tax consolidation scheme and the general conditions and procedure for its electronic filing are laid down, Order HFP/441/2018, dated April 26, approving the forms for the tax return of Corporation Tax and Non-Resident Income Tax corresponding to permanent establishments and entities in the allocation of income constituted abroad with presence in Spanish territory.