Form to be used for filing payments in instalments

Order HFP/312/2023, of March 28, which modifies Order HFP/227/2017, of March 13, which approves form 202 for making fractional payments on account of Corporate Tax and Non-Resident Income Tax corresponding to permanent establishments and entities under the income attribution regime established abroad with a presence in Spanish territory, and form 222 for making fractional payments on account of Corporate Tax under the tax consolidation regime and establishes the general conditions and procedure for its electronic submission; and Order EHA/1658/2009, of June 12, which establishes the procedure and conditions for the direct debit of the payment of certain debts through accounts opened in the credit institutions that provide the service of collaboration in the collection management of the State Tax Administration Agency.( BOE , March 31, 2023)