Instructions
Skip information indexInstructions for tax periods beginning in 2023 and following
MODEL 222
PAYMENT IN INSTALMENTS
CORPORATION TAX
FISCAL CONSOLIDATION REGIME
This model will be mandatory to use to make fractional payments of Corporate Tax by tax groups, including cooperatives, that pay taxes under the special tax regime established in Chapter VI of Title VII of Law 27/2014, of 27 November, of the Corporate Tax.
The presentation of model 222 will be carried out exclusively electronically.
1) IDENTIFICATION OF REPRESENTATIVE/DOMINANT ENTITY (INCLUDED IN THE TAX GROUP)
The identifying data of the representative entity will be recorded (in cases where the dominant entity is foreign or regional), or dominant (in the case of a dominant entity, group head entity or permanent establishment of a non-resident entity that is considered a dominant company when it is resident in Spanish territory and is not subject to regional regulations). For these purposes, you will check the corresponding box depending on whether it is a representative entity (non-dominant entity) or a dominant entity (included in the tax group).
Group number: The group number to which the entity belongs will be entered, composed of two parts, the first is a sequential number and the second (separated by a bar from the previous one) indicates the year in which the group was registered.
Taxpayers who pay taxes jointly to the State and the Provincial Councils of the Basque Country and/or the Foral Community of Navarra, to which the corresponding provincial regulations of Corporate Tax are applicable according to the provisions of the Economic Agreement with the Autonomous Community of the Basque Country or in the Economic Agreement between the State and the Foral Community of Navarra, they will also mark the box that corresponds to them from those listed at the bottom of this section and will complete the declaration model with the data that is compatible with their respective foral regulations. to be able to enter the corresponding part of the regional fractional payment into the Common Territory. These taxpayers will enter in their declarations the identification fields, accrual, fractional payment base (key 01, code 16 or code 19), volume of operations in the Common Territory (%) (key 29) and the amount to be deposited (key 03 or key 34).
2) IDENTIFICATION OF DOMINANT ENTITY
The identifying data of the dominant entity will be recorded when the dominant entity is a foreign or regional entity. In these cases, the identification of the representative entity will have been indicated in the previous section.
3) ACCRUAL
Exercise : The four digits of the year in which the installment payment must be made will be entered in this box.
Period : The following key will be entered in this box, depending on the month in which the installment payment is due: 1/P for the payment to be made in the first twenty calendar days of the month of April, 2/P for the payment corresponding to the same period in the month of October and 3/P for the payment corresponding to the same period in the month of December.
Taxpayers subject to the regulations of the provincial territory of Navarra will mark 2P as the key period. Taxpayers subject to regulations of the provincial territory of Guipúzcoa, Vizcaya or Álava, will mark 0A as the period key.
Start date of tax period : The start date of the tax period will be entered in this box with six digits DD/MM/YY (D = day, M = month, A = year).
CNAE main activity : The four-digit code related to the National Classification of Economic Activities that corresponds to the activity with the highest volume of operations will be entered.
4) ADDITIONAL DATA
The data declared in this section are linked to the fields to be completed in section 4 Settlement. In case of subsequent modification, verify the content of said section.
Group of entities to which the regime of shipping entities based on tonnage is applicable: This key will be marked by entities that, as part of a group, benefit from the special regime for shipping entities based on tonnage, provided for in Chapter XVI of Title VII of Law 27/2014, of November 27, on Corporate Tax.
In the case of a group of entities whose tax base is determined partly in accordance with the objective estimation method and partly by applying the general tax regime (activities not included in the special regime), the key “other tax groups with the possibility” will also be marked in this section. to apply two tax rates” and will record 25/25N in the key “corporation tax rate for the current year”. In those cases in which the presentation of the installment payment is made by direct presentation (without using the form) due to space restrictions in the definition of the field "Additional data - Type of taxation of the Corporate Tax for the current year" it must be put the value "25/25" instead of the value "25/25N".
Tax group that meets the requirements of art. 101 LIS and apply tax type art. 29.1, 1st paragraph LIS: This key will be marked by the tax groups that meet the requirements of article 101 of the LIS and, in turn, apply the general tax rate of 25%.
Net amount of the tax group's turnover for the twelve months prior to the start date of the tax period is greater than 6,000,000 euros: This key will be marked by entities that are part of a group and that, in the twelve months immediately preceding the tax period, have had a turnover of more than 6,000,000 euros. Those who check this box will be obliged to apply the modality established in section 3 of article 40 of the LIS in the calculation of the amount.
Group of fiscally protected cooperatives: This key will be marked by the groups of entities that are considered fiscally protected, in accordance with the provisions of Law 20/1990, of December 19, on the Fiscal Regime of Cooperatives.
Tax group formed exclusively by venture capital entities that applies the special tax regime of art. 50 LIS: This key will be marked by tax groups formed exclusively by venture capital entities regulated by Law 22/2014, of November 12, exempt from the obligation to make the minimum installment payment applicable to large companies.
Mark this box if ANY of the following circumstances occur:
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Tax group that applies the Reserve for investments in the Canary Islands or is entitled to the bonus of art. 26 Law 19/1994:
This box will be checked, in order to take into account the reduction of the tax base or the amount to be paid, respectively provided for in section 1 and section 2 of the fifth Additional Provision of the LIS, the tax groups that apply a reserve for investments or that are entitled to the bonus of art. 26 of Law 20/1994. For these purposes, the corresponding boxes in section 5, Additional information, will also be completed.
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Tax group that applies the ZEC regime:
They will mark this box, in order to determine the minimum amount to be deposited provided for in letter a) of section 1 of the fourteenth Additional Provision of the LIS and with the purpose of not computing that part of the positive result that corresponds to the percentage indicated in article 44.4 of Law 19/1994 (unless it is appropriate to apply the provisions of article 44.6 b) of Law 19/1994), the tax groups that apply the Canary Islands Special Zone regime. For these purposes, the corresponding box in section 5, Additional information, will also be completed.
Taxpayers that have branches in the Canary Islands Special Zone of entities with tax residence in Spain that are part of a tax group that applies the tax consolidation regime must separately declare the part of the tax base attributable to the branch in the Canary Islands Special Zone. . Each of these entities must present the payment on account of this tax in its corresponding form 202, all of this, without prejudice to form 222 that the dominant entity must present for the part of the tax base that is not taxed at the special rate and with respect to which is going to apply a special tax consolidation regime.
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Tax group that applies the Ceuta and Melilla bonus art. 33 LIS:
They will mark this box, in order to determine the minimum amount to be deposited provided for in letter a) of section 1 of the fourteenth Additional Provision of the LIS and with the purpose of reducing 50% of that part of the positive result that corresponds. with income that is entitled to the bonus provided for in article 33 of the LIS. For these purposes, the corresponding box in section 5, Additional information, will also be completed.
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Tax group with positive results from operations to increase capital or own funds to offset credits that are not included in the tax base by application of article 17.2 LIS:
This box will be marked by tax groups that have had positive results from capital increase operations or own funds to offset credits that are not included in the tax base by application of article 17.2 of the LIS, with the purpose of excluding such amounts from the minimum amount to be deposited provided for in the fourteenth Additional Provision of the LIS. For these purposes, the corresponding box in section 5, Additional information, will also be completed.
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Partially exempt tax group that applies the special tax regime Cap. XIV Tit. VII LIS:
The partially exempt tax groups to which the special tax regime established in Chapter since in these cases the result corresponding exclusively to non-exempt income will be taken as a positive result. For these purposes, the corresponding box in section 5, Additional information, will also be completed.
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Tax group that applies the bonus of article 34 LIS:
The tax groups that apply the bonus for the provision of local public services provided for in article 34 of the LIS will check this box, for the purposes of determining the minimum amount to be paid provided for in the fourteenth Additional Provision of the LIS, since in these cases The result corresponding exclusively to non-subsidized income will be taken as a positive result. For these purposes, the corresponding box in section 5, Additional information, will also be completed.
Other tax groups with the possibility of applying two tax rates: This key will be marked by tax groups not included in the previous keys with the possibility of applying two types of tax.
Corporate Tax tax rate for the current year: The applicable tax rate or rates will be recorded in the Corporate Tax declaration.
Tax group with net turnover of the immediately preceding tax period less than 1 million euros: This code will be marked by tax groups with a net turnover of less than 1 million euros in the immediately preceding tax period, to which the tax rate of 23% is applied in the Corporate Tax declaration.
Net amount of the tax group's turnover in the twelve months prior to the start date of the tax period: This code will be marked, in its corresponding section, by groups of entities with a net turnover equal to or greater than 10 million euros in the twelve months prior to the start date of the tax period.
5) LIQUIDATION
A) CALCULATION OF FRACTIONAL PAYMENT: MODALITY ARTICLE 40.2 LIS KEY [01]. CALCULATION OF THE BASIS OF FRACTIONAL PAYMENT
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In the case of tax groups that pay taxes exclusively to the State, the full installment of the last tax period of the tax group whose regulatory deadline for declaration was expired on the first day of the 20 calendar days of the months of April, October will be taken as the basis for the installment payment. or December, reduced in deductions and bonuses as well as in withholdings and payments on account corresponding to that, provided that said tax period has been of annual duration.
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In the event that the duration of the last base tax period had been less than one year, the immediately preceding tax periods must be considered until completing a period of 365 days. In this case, the base of the installment payment will be determined by the algebraic sum of the installments of the tax periods considered. If the period covered by the computed tax periods exceeds the minimum of 365 days, for the purposes of the aforementioned algebraic sum, the following percentage of the tax period quota will be taken as the quota for the most remote tax period:
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If on the first day of the month in which the installment payment must be made the first tax period of application of the tax consolidation regime is passing, or is the second, the circumstances do not exist that allow the existence of a base tax period for the calculation of the fractional payment, the tax group will enter the sum of the fractional payments corresponding to the member companies considered separately.
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When in the current tax period, the tax group appears modified with respect to its composition in the tax period that is to be taken as the basis for the installment payment, as a consequence of the incorporation or exclusion of member companies, the fee will be affected by the following alterations:
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Increase in the amounts that, through installment payment, would have corresponded to the incorporated companies, considered in isolation.
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Reduction of the amounts that, due to installment payment, correspond to excluded companies, considered separately.
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In the case of fiscal groups that must pay taxes jointly to the State and the Provincial Councils, to determine the basis of the fractional payments that must be made, where appropriate, in each of said Administrations, the proportion that, with respect to the total, will be applied. represents the volume of operations carried out in each territory, determined based on the proportion of the volume of operations carried out in each territory determined in the last Tax declaration-settlement.
KEY [02]. RESULT OF THE PREVIOUS DECLARATION (EXCLUSIVELY IF THIS IS COMPLEMENTARY)
If this declaration is complementary to another previously submitted for the same concept and period, the amount of the installment payment entered previously will be recorded in this code. In this case, in section 6 “Complementary”, the supporting document number assigned to said declaration must be stated.
KEY [03]. TO ENTER
It will be the result of applying the 18% percentage to the amount calculated as the basis for the installment payment (key [ 01 ]) in each of the April, October or December periods.
In the event that this declaration is complementary to a previous one (see section 6 of these instructions), the amount of the installment payment that was entered at the time must be subtracted from the amount calculated as expressed in the previous paragraph (key [ 02 ]).
The amount to be entered must be expressed with two decimal places. To do this, if necessary, it will be rounded up or down to the nearest cent. In the event that the last figure of the amount obtained as a result of applying the percentage to the base of the installment payment is exactly half a cent, the rounding will be carried out to the highest figure.
B) CALCULATION OF FRACTIONAL PAYMENT: MODALITY ARTICLE 40.3 LIS
This system is optional and applies to those tax groups that voluntarily decide to apply it. To this purpose, they must exercise the option in the corresponding census declaration during the month of February of the calendar year starting from which it is to take effect, provided that the tax period to which the said option refers coincides with the calendar year. Otherwise, the exercise of the option must be carried out in the corresponding census declaration, during the period of two months from the beginning of said tax period or within the period between the beginning of said tax period and the end of the period for make the first installment payment corresponding to the aforementioned tax period when this last period is less than two months.
Once the option is made, the tax group will be linked to this payment method in installments with respect to the payments corresponding to the same tax period and subsequent ones, as long as its application is not waived through the corresponding census declaration that must be exercised within the same established deadlines. in the previous paragraph.
Notwithstanding the foregoing, in any case, taxpayers whose net turnover for the twelve months prior to the start date of the tax period is greater than 6,000,000 euros are required to make installment payments through this system. , as well as taxpayers who have taken advantage of the special tax regime established in Chapter XVI of Title VII of the LIS (regime for shipping entities based on tonnage).
These latter taxpayers must take into account that the application of the modality established in article 40.3 of the LIS will be carried out on the tax base calculated in accordance with the rules established in article 114 of the aforementioned Law and applying the percentage referred to in the article 115 of the same legal text, without computing any deduction on the part of the quota derived from the part of the tax base determined in accordance with the provisions of article 116 of the LIS.
CALCULATION OF THE BASIS OF FRACTIONAL PAYMENT
The tax groups that have chosen to make the payment in installments in accordance with the provisions of section 3 of article 40 of the LIS, as well as the tax groups obliged to make the payments in installments by this system, will take as the basis of the installment payment the part of the tax base of the period of the first three (corresponding to 1/P), nine (corresponding to 2/P) or eleven months (corresponding to 3/P) of each calendar year, determined according to the rules of the LIS.
Tax groups whose tax period does not coincide with the calendar year will make the payment in installments on the part of the tax base corresponding to the days elapsed from the beginning of the tax period until the day before the beginning of each of the tax income periods. installment payment for the months of April, October and December, as appropriate. In these cases, the instalment payment is on account of the payment for the tax period in progress on the day before the beginning of each of the above-mentioned payment periods.
KEY [04]. SUM OF INDIVIDUAL ACCOUNTING RESULTS (AFTER IS)
The sum of individual accounting results after IS corresponding to each and every one of the companies that make up the tax group will be entered in the code [ 04 ].
KEYS [05] AND [06]. CORPORATION TAX CORRECTION
The sum of the amounts corresponding to the increases to result of the Profit and Loss account due to Income Tax and in the key [ ## 06 ] the one corresponding to the decreases.
KEY [37]. REVERSAL OF 30% OF THE AMOUNT OF AMORTIZATION EXPENSES. ACCOUNTING (ART. 7 LAW 16/2012)
The amount corresponding to the decreases due to the reversal of the adjustments that during the tax periods beginning in 2013 and 2014 were made by entities that are not considered reduced will be entered in the key [ 37 ] dimension and that as a consequence of the provisions of article 7 of Law 16/2012, of December 27, they had to provide an increase to the result of the profit and loss account.
KEYS [07] AND [08]. REST CORRECTIONS TO THE ACCOUNTING RESULT, EXCEPT COMP. BI NEGATIVE EX. ANT.
The amount corresponding to the total increases to the result of the Profit and Loss account except the correction for corporate tax will be entered in the key [ 07 ], and in the key [ 08 ] that corresponding to the decreases, except the correction corresponding to the Corporate Tax and the reversal of the adjustment due to the limitation of tax deductible amortizations carried out in previous years.
KEYS [38] AND [39]. TOTAL CORRECTIONS TO THE ACCOUNTING RESULT
They are calculated amounts:
KEYS [59] AND [60]. ADJUSTMENTS FOR DETERMINING THE GROUP'S TAX BASE (DA 19 LIS)
These keys will record the appropriate adjustments to the group's tax base, in accordance with the provisions of DA 19 LIS, which regulates that, in relation to what is stated in the first paragraph of letter a) of section 1 of article 62 LIS, the sum of bases will refer to the positive tax bases and 50 percent of the individual negative bases corresponding to each and every one of the entities that make up the tax group.
In these cases, tax groups that include individual negative bases in 2023 of the entities that make up the group will enter 50 percent of said negative bases in the increase code [ 59 ]. The integration of the remaining 50 percent of the negative tax base will be carried out in the key [ 60 ] of reductions, in equal parts in each of the first ten tax periods that begin from the January 1, 2024 and in proportional terms, of the positive adjustment made, so for the purposes of computing the three installment payments corresponding to the period 2024 and following, the part of the tax base corresponding to the first 3, 9 or 11 must be reduced. months, in the proportional part (3/12, 9/12 and 11/12 parts, respectively) of the positive adjustment made by application of the nineteenth Additional Provision of the LIS.
KEY [10]. SUM OF INDIVIDUAL TAX BASES BEFORE COMPENSATING NEGATIVE TAX BASES FROM PREVIOUS PERIODS
The sum of the individual tax bases corresponding to each and every one of the companies that make up the tax group will be recorded, without including the compensation of individual negative bases.
It is a calculated amount:
KEYS [11] AND [12]. CORRECTIONS FOR DELFERATION OF INTERNAL RESULTS AND OTHER CORRECTIONS. CONSOLIDATION
The corrections derived from the eliminations due to deferral of internal results that must be made in the period, the incorporations of eliminations made in previous periods that must be made in this period and the sum of the rest of the corrections that must be made in the period will be recorded. , etc.
KEY [13]. PREVIOUS TAX BASE
It is a calculated amount:
KEY [44]. EQUIPMENTS OF ART. 11.12 AND DT 33.1 GROUP LIS
The provisions referred to in section 12 of article 11 and transitional provision 33.1 of Law 27/2014, of November 27, on Corporate Tax, referring to the tax group, will be integrated. However, the limit indicated below must be taken into account.
This key will be completed without a sign.
KEY [45]. EQUIPMENTS OF ART. 11.12 OF THE LIS GENERATED AT THE INDIVIDUAL OR GROUP LEVEL PRIOR TO INCORPORATING THE GROUP (ART. 67 AND 74.3 LIS)
The provisions referred to in section 12 of article 11 of Law 27/2014, of November 27, on Corporate Tax, pending integration into the tax base, prior to incorporation, may be integrated with the limit of 70 percent. percent of the positive tax base prior to its integration, to the application of the capitalization reserve established in article 25 and to the compensation of negative tax bases.
In the case of a tax group that is integrated into another tax group because the dominant one acquires the status of dependent or is absorbed, this key will include the pending provisions referred to in section 12 of article 11 of this Law, which assume the entities that join the new tax group, with the limit of the sum of the positive tax bases of the aforementioned entities prior to the integration of provisions of the aforementioned nature and the compensation of negative tax bases, taking into account the eliminations and incorporations as appropriate.
This key will be completed without a sign.
The keys [ 44 ] and [ 45 ] will not be completed by the cooperative groups.
KEY [46]. REMAINING CAPITALIZATION RESERVE NOT APPLIED DUE TO INSUFFICIENCY OF BASE
Only groups whose tax rate corresponds to that provided for in section 1 or 6 of article 29 of the Corporate Tax Law will enter this key, when the requirements provided for in section 1 of article 25 of the LIS are met, and provided that it has not been possible to reduce the entire 10% of the increase in own funds in the Corporate Tax declaration in which the right originated, being able to apply in this way, the remainder pending application with the same limit and within the period contemplated in the standard.
The remainder of the entities incorporated into the group may also be recorded with the limit established in article 67 c) of the LIS and that corresponding to the tax groups that are integrated into the group with the limit established in article 74.3 c) of the LIS. LIS.
In this sense, the reduction in the tax base for a given tax period relative to the capitalization reserve corresponds to 10% of the increase in own funds, for whose determination it is essential that the year-end has occurred. This means that the application of the capitalization reserve cannot be taken into account in determining the tax base applicable to installment payments, given that the tax period will not have concluded and the closing of the year will not have taken place, it will not have been possible determine the possible increase in own funds that would determine the reduction of the tax base. This can only be determined in the declaration of the corresponding tax period which, in accordance with article 124.1 of the LIS, will be presented within the period of 25 calendar days following 6 months after the conclusion of said period.
Consequently, in installment payments a reduction for this concept (capitalization reserve) may not appear in the part of the tax base from which such installment payments are determined. On the contrary, a reduction for the capitalization reserve may appear, but corresponding to the amounts pending application of the reduction from previous years, which is what will appear in this key, as the remainder of the capitalization reserve not applied by base insufficiency.
The remainder of the capitalization reserve will not be included in the individual tax bases.
KEY [14]. COMPENSATION OF NEGATIVE TAX BASES OF THE GROUP FROM PREVIOUS PERIODS
The amount of the negative tax bases of the group of previous periods that are the object of compensation for the purposes of this declaration will be entered.
The compensation of negative tax bases from previous periods is limited to 70 percent of the tax base prior to the application of the capitalization reserve and its compensation. In any case, negative tax bases can be offset during the tax period up to an amount of 1 million euros.
The limitation on the compensation of negative tax bases indicated in the previous paragraph will not apply to the amount of income corresponding to write-offs and waits as a result of an agreement with the taxpayer's creditors. The negative tax bases to be offset with said income will not be taken into consideration with respect to the 1-million-euro value referred to above.
KEY [15]. COMPENSATION OF NEGATIVE TAX BASES OF ENTITIES OR GROUPS PRIOR TO INTEGRATION INTO THE GROUP (ART. 67 AND 74.3 LIS)
The amount of the negative tax bases of any entity generated in periods prior to its incorporation into the group and the negative tax bases assumed by the entities of a tax group that is integrated into another tax group due to the parent acquiring the status of dependent or is absorbed, pending compensation at the time of its integration into the group and that are subject to compensation in its tax base for the purposes of this declaration.
In addition to the general limit for the compensation of negative tax bases set out in the previous point, the compensation of negative tax bases, of entities or previous groups, from previous periods is limited to 70 percent of the individual or previous group tax base having take into account the corresponding deletions and additions.
KEYS [47] AND [48]. LEVELING RESERVE (ART 105 LIS) (ONLY ENTITIES THAT MEET THE REQUIREMENTS OF ART. 101 LIS AND APPLY TYPE OF LIEN ART. 29,1, 1ER LIS PARAGRAPH)
The leveling reserve is a tax incentive applicable to consolidated groups that meet the requirements established in article 101 of the LIS for small entities. As long as the requirements set forth in article 105 are met, the positive tax base may be reduced (as long as it does not exceed the amount of 1 million euros) by up to 10 percent of its amount. In the event of a reduction in the tax base, a reserve must be allocated against the positive results of the year for the amount of said reduction. The provision of the aforementioned reserve may be made by any entity of the tax group. Thus, the reduction amount must be included in the key [48].
These amounts will be added to the tax base of the tax periods that end in the 5 years immediately following the end of the tax period in which said reduction is made, if the taxpayer has a negative tax base and up to the amount thereof. . The addition amount must be included in the key [47].
The equalization reserve will not be included in the individual tax bases, as established in article 63 e) of the LIS, but rather these amounts will reduce or increase, as appropriate, the tax base of the tax group (article 62.1.f) LIS ).
The amounts corresponding to the leveling reserve of entities that join the group pending addition at the time of their integration will be added to its tax base. In the same way, the corresponding amounts will be added to the equalization reserve of the entities of a tax group that is integrated into another group due to the parent acquiring the status of dependent or being absorbed (articles 67.f) and 74.3.f LIS) .
The keys [ 47 ] and [ 48 ] will not be completed by the cooperative groups.
PREVIOUS RESULT:
B.1) GENERAL CASE (ENTITIES WITH SINGLE PERCENTAGE)
KEYS [16] AND [17]
Its amount will be calculated automatically based on the data entered in the declaration.
For example:
The key [ 16 ] will be = key [13] + key [44] + key [45] – key [46] – key [14] – key [15] + key [47 ] – key [48], without being able to be negative.
Key [44] can operate with a positive or negative sign, depending on whether it functions as an increase or decrease in the tax base.
The key [ 17 ] = 19/20 x tax rate indicated in the tax rate box, all rounded up, provided that the entity's turnover in the twelve months prior to the date on which the tax period begins is at least 10 million euros.
The key [ 17 ] = 5/7 x tax rate indicated in the tax rate box, all rounded by default to the previous unit, provided that the entity's turnover in the twelve months prior to the date on which the tax period begins is less than 10 million euros.
KEY [49]. EQUIPMENTS OF ART. 11.12 LIS OF THE GROUP (DA 7 LAW 20/1990) (ONLY COOPERATIVES)
The provisions referred to in section 12 of article 11 of Law 27/2014, of November 27, on Corporate Tax, referring to the tax group of cooperatives, will be integrated. However, in this case, the limit referred to in section 12 of article 11 (which regulates its integration into the tax base in accordance with the provisions of the LIS, with the limit of 70 percent of the previous positive tax base to its integration, to the application of the capitalization reserve established in article 25 and to the compensation of negative tax bases), will refer to the full positive quota (not tax base), without taking into account its integration or the compensation of quotas negative. To proceed with the algebraic sum of the full contributions of the cooperatives that are part of the tax group, the provisions of section 12 of article 11 of the LIS will not be included in the tax bases of said entities. These provisions will be included in the full quota, depending on the type of tax that corresponds, after the aforementioned sum.
This key will be completed with the sign that corresponds to the adjustment to be made.
KEY [50]. EQUIPMENTS OF ART. 11.12 LIS GENERATED PRIOR TO JOINING THE GROUP (DA 7 LAW 20/1990) (COOPERATIVES ONLY)
In the event that the entity joins a tax group of cooperatives, the provisions referred to in section 12 of article 11 of Law 27/2014, of November 27, on Corporate Tax, pending integration into the full fee, will be integrated into the group's full fee, depending on the type of tax that corresponds.
Said integration will be carried out with the additional limit of 70 percent of the entire positive individual quota of the entity itself.
This key will be completed with the sign that corresponds to the adjustment to be made.
KEY [51]. COMPENSATION OF NEGATIVE GROUP FEES FROM PREVIOUS PERIODS (COOPERATIVES ONLY)
Groups of cooperatives that are not fiscally protected will complete in this key the negative contributions of the fiscal group to be compensated from previous periods. However, the limit indicated below must be taken into account.
KEY [58]. COMPENSATION OF INDIVIDUAL NEGATIVE FEES FROM PERIODS PRIOR TO JOINING THE GROUP (COOPERATIVES ONLY)
Groups of cooperatives that are not fiscally protected will complete in this code the negative contributions to be compensated for periods prior to joining the tax group.
Negative fees will be offset only with positive fees from the cooperative society itself and up to the established limit.
These two keys [ 51 ] and [ 58 ] have the following joint limitation:
The compensation of negative quotas from previous periods is limited to 70 percent of the full quota prior to compensation.
In any case, full contributions will be offset in the tax period for the amount resulting from multiplying 1 million euros to the entity's average tax rate.
The limitation on the compensation of negative installments will not apply to the amount of income corresponding to write-offs and waits as a result of an agreement with creditors not linked to the entity. For these purposes, it must be taken into account whether the income corresponds to cooperative or extra-cooperative results.
KEYS [52] AND [53]. LEVELING RESERVE (ART 105 LIS) CONVERTED INTO QUOTAS (ONLY GROUPS THAT MEET THE REQUIREMENTS OF ART. 101 LIS AND APPLY TYPE OF LIEN ART. 29,1, 1ER LIS PARAGRAPH)
The leveling reserve is a tax incentive applicable to consolidated groups that meet the requirements established in article 101 of the LIS for small entities. As long as the requirements set forth in article 105 are met, the positive tax base may be reduced (as long as it does not exceed the amount of 1 million euros) by up to 10 percent of its amount. In the event of a reduction in the tax base, a reserve must be allocated against the positive results of the year for the amount of said reduction. The provision of the aforementioned reserve may be made by any entity of the tax group. The reduction amount, converted into installments by applying the applicable tax type, must be included in the key [ 53 ].
These amounts will be added to the tax base of the tax periods that end in the 5 years immediately following the end of the tax period in which said reduction is made, if the taxpayer has a negative tax base and up to the amount thereof. . The addition amount, converted into installments by applying the applicable tax type, must be included in the key [ 52 ].
The keys [ 52 ] and [ 53 ] can only be completed by cooperative groups.
KEY [18]
The key [ 18 ] will be = key [16] x key [17] /100 + key [49] + key [50] - key [51] – key [58] + key [52] – key [53].
The key [49] can operate with a positive or negative sign, depending on whether it functions as an increase or decrease in the quota.
B.2) SPECIFIC CASES (ENTITIES WITH MORE THAN ONE PERCENTAGE)
KEYS [20] AND [23]
In the key [ 20 ] the amount of the base of the installment payment to which the lowest tax rate of the two indicated in the tax type key applies, rounded defaults to the previous unit.
In the case of groups of shipping entities that apply the special regime based on tonnage whose tax base is determined partly in accordance with the objective estimation method and partly by applying the general tax regime (activities not included in the special regime) will include in this box the base of the fractional payment that corresponds to the activities of the group that are taxed under the general regime.
In the key [ 23 ] the amount of the fractional payment base to which the highest tax rate of the two indicated in the tax type key applies.
In the case of groups of shipping entities that apply the special regime based on tonnage whose tax base is determined partly in accordance with the objective estimation method and partly by applying the general tax regime (activities not included in the special regime) will include in this box the base of the fractional payment that corresponds to the activity of the group that pays taxes under the special regime.
The key [ 23 ] will be = key [19] - key [20]
KEYS [19], [21], [22], [24] AND [25]
Its amount will be calculated automatically based on the data entered in the declaration.
For example:
The key [ 19 ] will be = key [13] + key [44] + key [45] - key [46] - key [14] - key [15] + key [47 ] - key [48], without being able to be negative.
The key [ 21 ] = 19/20 x tax rate indicated in the tax rate box, all rounded up, provided that the entity's turnover in the twelve months prior to the date on which the tax period begins is at least 10 million euros.
The key [ 21 ] = 5/7 x tax rate indicated in the tax rate box, all rounded by default to the previous unit, provided that the entity's turnover in the twelve months prior to the date on which the tax period begins is less than 10 million euros.
The key [ 22 ] will be = (key [20] x key [21]) / 100 The key [24] = 19/20 x tax rate indicated in the tax rate box tax, all of this rounded up by excess, provided that the entity's turnover in the twelve months prior to the date on which the tax period begins is at least 10 million euros.
In the case of groups of shipping entities that apply the special regime based on tonnage, the tax rate applicable to the base of the fractional payment corresponding to the activity that is taxed under the special regime will be 25%.
The key [ 24 ] = 5/7 x tax rate indicated in the tax rate box, all rounded by default to the previous unit, provided that the entity's turnover in the twelve months prior to the date on which the tax period begins is less than 10 million euros.
In the case of groups of shipping entities that apply the special regime based on tonnage, the tax rate applicable to the base of the fractional payment corresponding to the activity that is taxed under the special regime will be 25%.
Key [ 25 ] = (key[23] x key[24]) /100.
KEY [54]. EQUIPMENTS OF ART. 11.12 OF THE GROUP LIS (DF 4 LIS)
The provisions referred to in section 12 of article 11 of Law 27/2014, of November 27, on Corporate Tax, referring to the tax group of cooperatives, will be integrated. However, in this case, as established in the fourth Final Provision of the LIS, the limit referred to in section 12 of article 11 (which regulates its integration into the tax base in accordance with the provisions of the LIS, with the limit of 70 percent of the positive tax base prior to its integration, to the application of the capitalization reserve established in article 25 and to the compensation of negative tax bases), will refer to the entire positive quota (not tax base), without taking into account its integration or the compensation of negative quotas. To proceed with the algebraic sum of the full contributions of the cooperatives that are part of the tax group, the provisions of section 12 of article 11 of the LIS will not be included in the tax bases of said entities. These provisions will be included in the full quota, depending on the type of tax that corresponds, after the aforementioned sum, and with the limit indicated above.
The key [54] can operate with a positive or negative sign, depending on whether it functions as an increase or decrease in the quota.
This key will be completed with the sign that corresponds to the adjustment to be made.
KEY [57]. EQUIPMENTS OF ART. 11.12 OF THE LIS GENERATED PRIOR TO JOINING THE GROUP (DF 4 LIS)
In the event that the entity joins a tax group of cooperatives, the provisions referred to in section 12 of article 11 of Law 27/2014, of November 28, on Corporate Tax, pending integration into the full quota, will be integrated into the full quota of the group, depending on the type of tax that corresponds, with the limit indicated above.
This key will be completed with the sign that corresponds to the adjustment to be made.
KEY [42]. COMPENSATION OF NEGATIVE GROUP FEES FROM PREVIOUS PERIODS (COOPERATIVES ONLY)
Tax-protected cooperative groups will complete in this key the group's negative contributions to be compensated from previous periods. However, the limit indicated below must be taken into account.
KEY [43]. COMPENSATION OF INDIVIDUAL NEGATIVE FEES FROM PERIODS PRIOR TO JOINING THE GROUP (COOPERATIVES ONLY)
The groups of fiscally protected cooperatives will complete in this key the individual negative contributions to be compensated for periods prior to joining the tax group.
Negative contributions will be compensated only with positive contributions from the cooperative society itself and up to its limit.
These two keys [ 42 ] and [ 43 ] have the following joint limitation:
The compensation of negative quotas from previous periods is limited to 70 percent of the full quota prior to compensation.
In any case, full contributions will be offset in the tax period for the amount resulting from multiplying 1 million euros to the entity's average tax rate.
The limitation on the compensation of negative installments will not apply to the amount of income corresponding to write-offs and waits as a result of an agreement with creditors not linked to the entity. For these purposes, it must be taken into account whether the income corresponds to cooperative or extra-cooperative results.
KEYS [55] AND [56]. LEVELING RESERVE (ART 105 LIS) (ONLY ENTITIES THAT MEET THE REQUIREMENTS OF ART. 101 LIS AND APPLY TYPE OF LIEN ART. 29.1, 1ST PARAGRAPH LIS)
The leveling reserve is a tax incentive applicable to consolidated groups that meet the requirements established in article 101 of the LIS for small entities. As long as the requirements set forth in article 105 are met, the positive tax base may be reduced (as long as it does not exceed the amount of 1 million euros) by up to 10 percent of its amount. In the event of a reduction in the tax base, a reserve must be allocated against the positive results of the year for the amount of said reduction. The provision of the aforementioned reserve may be made by any entity in the tax group. The reduction amount, converted into installments by applying the type of tax that corresponds, it must be included in the key [ 56 ].
These amounts will be added to the tax base of the tax periods that end in the 5 years immediately following the end of the tax period in which said reduction is made, if the taxpayer has a negative tax base and up to the amount thereof. . The addition amount, converted into installments by applying the applicable tax type, must be included in the key [ 55 ].
The keys [ 55 ] and [ 56 ] can only be completed by cooperative groups.
KEY [26]
Key[26] = key[22] + key[25] + key[54] + key[57] – key[42] – key[43] + key[55] – key[56]
Its amount cannot be negative.
CALCULATION OF THE RESULT AND THE AMOUNT TO PAY IN
KEY [27]. BONUSES CORRESPONDING TO THE COMPUTED PERIOD (TOTAL)
The total amount of the bonuses in Chapter III of Title VI of the LIS and other bonuses that apply to the taxpayer in the corresponding period will be recorded.
KEY [28]. WITHHOLDINGS AND INCOME ON ACCOUNT MADE ON THE INCOME OF THE COMPUTED PERIOD (TOTAL)
The total amount of withholdings and payments on account made to the taxpayer on the income of the corresponding period will be recorded.
KEY [29]. VOLUME OF OPERATIONS IN COMMON TERRITORY (%)
The percentage figure corresponding to the State's taxation will be entered according to the proportion of the volume of operations carried out in common territory determined in the last tax declaration-settlement.
KEY [30]. FRACTIONAL PAYMENTS OF PREVIOUS PERIODS IN THE COMMON TERRITORY (TOTAL)
The amount of the installment payments previously made in common territory corresponding to the same tax period will be recorded.
KEY [31]. RESULT OF THE PREVIOUS DECLARATION (EXCLUSIVELY IF THIS IS COMPLEMENTARY)
If this declaration is complementary to another previously submitted for the same concept and period, the amount of the installment payment entered previously will be recorded in this code. In this case, in Complementary section 6, the electronic code assigned to said declaration must be stated.
KEY [32]. RESULT
It is a calculated amount.
KEY [33]. MINIMUM TO ENTER (ONLY FOR COMPANIES WITH CN EQUAL TO OR GREATER THAN €10 MILLION)
In accordance with the fourteenth Additional Provision of Law 27/2014, of November 27, on Corporate Tax, in the wording given by article 71 of Law 6/2018, of July 3, on General State Budgets for the year 2018 and article 4 of Law 8/2018, of November 5, the amount to be paid may not be less, in any case, than 23% (25% for taxpayers to whom the tax rate applies. provided for in the first paragraph of section 6 of article 29 of this Law) of the positive result of the profit and loss account for the exercise of the first 3, 9 or 11 months of each calendar year or, for taxpayers whose tax period does not coincide with the calendar year, of the year elapsed from the beginning of the tax period until the day before the beginning of each period of entry of the installment payment, determined in accordance with the Commercial Code and other accounting regulations of development, reduced exclusively in the installment payments made previously, corresponding to the same tax period.
This positive result will exclude the amount corresponding to income derived from withdrawal or waiting operations resulting from an agreement with the taxpayer's creditors, including in said result that part of its amount that is integrated into the tax base of the tax period. .
The amount of the positive result resulting from operations to increase capital or own funds for compensation of credits that is not integrated into the tax base by application of article 17.2 of Law 27/2014, of November 27, on Tax on Taxes will also be excluded. Societies. In the case of partially exempt entities to which the special tax regime established in Chapter XIV of Title VII of Law 27/2014, of November 27, on Corporate Tax, applies, the corresponding positive result will be taken exclusively to non-exempt income.
In the case of entities to which the bonus established in article 34 of Law 27/2014, of November 27, on Corporate Tax, applies, the result corresponding exclusively to non-subsidized income will be taken as a positive result.
In the case of entities that apply the Reserve for investments in the Canary Islands, the amount of the reserve for investments in the Canary Islands that is planned to be made in accordance with the provisions of section 1 Fifth Additional Provision of the LIS will be excluded from the aforementioned positive result. In the case of entities entitled to the bonus provided for in article 26 of Law 19/1994, 50% of the full quota corresponding to the returns that are entitled to said bonus will be excluded from the aforementioned positive result.
If these are entities that apply the bonus provided for in article 33 LIS in which the Bonus for income obtained in Ceuta and Melilla is regulated, 50% of that part of the positive result that corresponds to the aforementioned positive result will be excluded. income that is entitled to it.
If these are entities that apply the tax regime of the Canary Islands Special Zone regulated in Title V of Law 19/1994, the part of the tax base of the entity in the Special Zone will not be computed for the purposes of the minimum installment payment. Canary Islands that, for the purposes of applying the special rate of tax, is derived from the operations carried out materially and effectively in the geographical scope of the Canary Islands Special Zone, which results from applying the percentage indicated in article 44 Law 19/1994, except that it is appropriate to apply the provisions of letter b) of section 6 of said article, in which case the positive result to be computed will be reduced by the amount resulting from applying the provisions of that letter.
This minimum to be paid will not apply to the entities referred to in sections 3, 4 and 5 of article 29 of Law 27/2014, of November 27, on Corporate Tax, nor to those referred to in the Law 11/2009, of October 26, which regulates Listed Investment Companies in the Real Estate Market, nor the venture capital entities regulated by Law 22/2014, of November 12.
Nor will the minimum to enter the groups of shipping entities under special regime based on tonnage be applicable. However, for those groups whose tax base is determined partly in accordance with the objective estimation method and partly by applying the general tax regime (activities not included in the special regime), the taxpayer must include in box 33 (minimum to be entered) the amount that, if applicable, corresponds to the activities included in the general regime, since these activities are not excluded from the minimum installment payment. This information must be entered directly by the taxpayer, calculated in accordance with the provisions of the fourteenth Additional Provision of Law 27/2014, of November 27, on Corporate Tax.
KEY [34]. AMOUNT TO ENTER
Key [ 34 ] = The largest of the keys [32] or [33].
6) ADDITIONAL INFORMATION
KEY [35]. CONSOLIDATED RESULT FOR THE PERIOD
This key will record the amount of the consolidated result for the period of the consolidated profit and loss account.
COMMUNICATION OF ADDITIONAL DATA TO THE DECLARATION
This key will be marked by the taxpayers required to submit this annex because they have had a net turnover, in the twelve months prior to the date on which the tax periods begin, of at least ten million euros, and they will be obliged to present the aforementioned annex. For these purposes, they will mark the key “communication of additional data to the declaration” indicating the company reference number (NRS) corresponding to said communication.
COMMUNICATION OF VARIATION IN THE COMPOSITION OF THE TAX GROUP
This code will be marked when it is appropriate to complete the annex for communicating changes in the composition of the tax group due to the inclusion or exclusion of entities in the tax group in the tax period to which the installment payment corresponds. Likewise, they will indicate the company reference number (NRS) corresponding to said communication.
Taxpayers with income corresponding to the accounting record of write-offs or waits must enter in this section the amounts of income derived from write-off or wait operations included in the profit and loss account, and the part of the amount of income derived from operations removed or expected to be integrated into the tax base.
Amount excluded for remove or hold operations : For the purposes of the minimum installment payment that is calculated from the positive result of the profit and loss account for the year of the first 3, 9 or 11 months determined in accordance with the Commercial Code and other development accounting regulations, it will be completed in This key is the amount of the positive result that corresponds to income derived from write-off or waiting operations resulting from an agreement with the taxpayer's creditors.
Part integrated into the tax base for removal or holding operations : For the purposes of the minimum installment payment that is calculated from the positive result of the profit and loss account for the year of the first 3, 9 or 11 months determined in accordance with the Commercial Code and other development accounting regulations, it will be completed in This key is the amount of the part integrated into the tax base for withdrawal or waiting operations resulting from an agreement with the taxpayer's creditors.
Part integrated into the tax base at the quota level for withdrawal or waiting operations (only cooperatives) : For the purposes of determining the compensation limits for negative quotas from previous periods, cooperatives will also include in this code the amount of the part integrated into the tax base at the quota level for withdrawal or waiting operations resulting from an agreement with the taxpayer's creditors.
Impairment reversal income that is integrated into the tax base : In accordance with the criteria contained in the consultation of the General Directorate of Taxes V0155-17, it must be understood that the reversal of the impairment regulated in section 3 of the sixteenth transitional provision of the LIS occurs on the last day of the tax period, Therefore, in general, it should not be taken into account, for the purposes of calculating payments divided by the modality provided for in section 3 of article 40 of the LIS.
Amount corresponding to the reserve for investments in the Canary Islands : For the purposes of the minimum installment payment that is calculated from the positive result of the profit and loss account for the year of the first 3, 9 or 11 months determined in accordance with the Commercial Code and other developing accounting regulations, it will be completed in This key is the amount of the reserve for investments in the Canary Islands that are planned to be made.
Amount corresponding to the bonus provided for in art. 26 of Law 19/1994 : For the purposes of the minimum installment payment that is calculated from the positive result of the profit and loss account for the year of the first 3, 9 or 11 months determined in accordance with the Commercial Code and other developing accounting regulations, it will be completed in this key the amount of the bonus provided for in art. 26 of Law 19/1994. This amount will be 50% of the full quota corresponding to the income referred to in this provision.
Amount not computable due to application of the ZEC tax regime : For the purposes of the minimum installment payment that is calculated from the positive result of the profit and loss account for the year of the first 3, 9 or 11 months determined in accordance with the Commercial Code and other development accounting regulations, the entities that apply the tax regime of the Canary Islands Special Zone, regulated in Title V of Law 19/1994, they will complete in this key the reduction of the part of the positive result that corresponds to the percentage indicated in article 44.4 of Law 19/ 1994, unless it is appropriate to apply the provisions of article 44.6 b) of Law 19/1994, in which case the reduction applicable to include in this code will be the amount resulting from applying the provisions of that letter.
Amount of the reduction corresponding to the income that is entitled to the bonus provided for in art. 33 LIS : For the purposes of the minimum installment payment that is calculated from the positive result of the profit and loss account for the year of the first 3, 9 or 11 months determined in accordance with the Commercial Code and other development accounting regulations, it will be completed in this key 50 percent of the part of the positive result that corresponds to income that is entitled to the bonus for income obtained in Ceuta or Melilla provided for in article 33 of the Corporate Tax Law.
Amount excluded for operations to increase capital or own funds to offset credits that are not included in the tax base by application of art. 17.2 LIS : For the purposes of the minimum installment payment that is calculated from the positive result of the profit and loss account for the year of the first 3, 9 or 11 months determined in accordance with the Commercial Code and other developing accounting regulations, it will be completed in This key is the amount of the positive result resulting from operations to increase capital or own funds to offset credits that are not included in the tax base by application of article 17.2 of the Corporate Tax Law.
Amount of exempt income of entities that apply the special tax regime of Chapter XIV of Title VII LIS : For the purposes of the minimum installment payment that is calculated from the positive result of the profit and loss account for the year of the first 3, 9 or 11 months determined in accordance with the Commercial Code and other development accounting regulations, entities partially Exempt companies to which the special tax regime established in Chapter XIV of Title VII of the Corporate Tax Law applies will fill in the amount of the exempt income in this key.
Amount of the bonus provided for in art. 34 LIS : For the purposes of the minimum installment payment that is calculated from the positive result of the profit and loss account for the year of the first 3, 9 or 11 months determined in accordance with the Commercial Code and other developing accounting regulations, it will be completed in This key is the amount of subsidized income for the provision of local public services established in article 34 of the Corporate Tax Law.
7) SUPPLEMENTARY DECLARATION
If this declaration is complementary to another previously submitted for the same concept and period, the electronic code of said previous declaration must be recorded. In this case, in the keys [ 02 ] or [ 31 ], as the case may be, the amount of the installment payment entered by the declaration previously filed.
8) NEGATIVE
This box will be checked if no payment is to be made in installments in the corresponding period.
9) INCOME
In case of declaration to be entered, the payment method will be recorded. In the event that this is done by debiting an account, you must duly complete the corresponding International Bank Account Code (IBAN).
However, Corporation Tax taxpayers who are covered by the tax current account system will make the payments in installments in accordance with the provisions of Section 6 of Chapter II of Title IV of the General Regulations of management actions and procedures. tax inspection and development of common standards for tax application procedures, approved by Royal Decree 1065/2007, of July 27.
FILING PERIOD
The installment payment must be made during the first twenty calendar days of the months of April (1/P), October (2/P) and December (3/P) of each calendar year. Deadlines that coincide with a Saturday or non-business day will be deemed transferred to the first immediately following business day.
All amounts must be expressed in euros, and the whole part must be entered followed by two decimal places .
ANNEX (PART 2)
COMMUNICATION OF ADDITIONAL DATA TO THE DECLARATION
Filers who have had a net turnover, in the twelve months prior to the date on which the tax periods begin, of at least ten million euros, will be required to submit this annex.
To carry out this communication, a form has been enabled in model 222 that will allow the declarant to communicate the additional data requested, which will be accessed from the installment payment form itself. The steps to be carried out will be the following:
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The presenter begins the presentation process and opens the form 222.
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In this case, model 222, in section 5 (Additional information), incorporates a code to mark with an In this way, a button is enabled to open the form, which is filled out, signed and sent. As a result, the window with the form is closed and the NRS (Company Reference Number) corresponding to the annex presented is incorporated into form 222.
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The presenter completes form 222, signs it and sends it, obtaining proof of presentation.
DETAIL CORRECTIONS TO THE ACCOUNTING RESULT, EXCLUDING CORRECTION FOR CORPORATION TAX AND ADJUSTMENT OF AMORTIZATION EXPENSES (LAW 16/2012 ART. 7) (3)
The net amount of the corrections will be recorded in the result of the profit and loss account detailed in the keys related in this section.
The adjustments corresponding to “Other differences in temporary allocation of income and expenses (art. 11 LIS)” will not include those affected by art. 11.12 LIS.
The remaining corrections not included in the previous keys will be grouped in the “Other corrections to the accounting result” key.
The total net corrections must be equal to the algebraic sum of the corrections introduced as well as the difference between the keys [ 07 ] AND [ 08 ] of self-assessment 222.
DETAILS OF NET CORRECTIONS DUE TO FISCAL CONSOLIDATION (4)
The total of corrections must be equal to the difference between the keys [ 11 ] AND [ 12 ] of self-assessment 222.
LIMITATION ON THE DEDUCIBILITY OF FINANCIAL EXPENSES (5)
The requested data will be entered for the purposes of calculating the amount of deductible net financial expenses, limited for the group to 30 percent of the operating profit for the year or 1 million euros if the previous amount is less than this amount. If the entity's tax period has a duration of less than one year, the amount of the limitation will be the result of multiplying 1 million euros by the proportion between the duration of the tax period with respect to the year.
Thus, key j has a maximum amount of 30% of (j1 – j2 – j3 – j4 + j5) with a minimum of one million euros (or existing proportion if the tax period is less than one year).
ADDITIONAL INFORMATION (6)
This section will be completed in cases of insufficient tax base to compensate for negative tax bases pending from previous periods.
COMPLEMENTARY OR SUBSTITUTE COMMUNICATION (7)
If this communication is complementary or substitutes another previously presented for the same concept and period, the electronic code of said previous declaration will be recorded.
ANNEX (PART 3)
COMMUNICATION OF VARIATION IN COMPOSITION OF THE TAX GROUP
With effects for tax periods beginning on or after January 1, 2015, as established in section 6 of article 61 of Law 27/2014, of November 27, on Corporate Tax, when variations occur in the composition of the tax group, the parent company will communicate it to the Tax Administration, identifying the companies that have been integrated into it and those that have been excluded. Said communication will be made in the declaration of the first installment payment affected by the new composition.
To carry out this communication, a form has been enabled in model 222 that will allow the declarant to communicate the variations in the composition of the tax group that will have an effect on the fractional payment that is being made, which will be accessed from the payment form itself. fractionated. The steps to be carried out will be the following:
- The presenter begins the presentation process and opens the form 222.
- In this case, model 222 incorporates a box to mark with an X that you want to communicate variations in the composition of the group. In this way, a button is enabled to open the variations form, which is filled out, signed and sent. As a result, the window with the form is closed and the NRS corresponding to the group variations presented is incorporated into model 222.
- The presenter completes form 222, signs it and sends it, obtaining proof of presentation.
The fields that the declarant must complete are the following:
INCLUSION (I) / EXCLUSION (E)
It will be marked with an I if you want to communicate an inclusion and with an E if you want to communicate an exclusion.
ENTITIES THAT ARE INCLUDED OR EXCLUDED IN THE TAX GROUP
The corporate name of each of the entities whose inclusion or exclusion is to be communicated will be entered by the declarant. NIF The NIF of the entities whose inclusion or exclusion is to be communicated will be entered.
DATE OF INCLUSION OR EXCLUSION IN THE GROUP
The date of inclusion or exclusion in the group will be entered in this field, and will be communicated using six digits DD /MM /YY (D = day, M = month, Y = year).
% OF DIRECT PARTICIPATION
In this field, the percentage of direct participation of the dominant entity in the entity that is included or excluded from the group will be communicated. The percentage will be a number between 0 and 100 and will be reported with two decimal places.
INDIRECT PARTICIPATION %
In this field, the indirect percentage of participation of the dominant entity in the entity that is included or excluded from the group will be communicated. The percentage will be a number between 0 and 100 and will be reported with two decimal places.
% VOTING ERDS
In this field, the percentage of voting rights of the dominant entity in the entity that is included or excluded from the group will be communicated. The percentage will be a number between 50 and 100 (except exclusion) and will be communicated with two decimal places.
NEGOTIATION IN REGULATED MARKETS
It will be marked with an X in the event that the investee entity is admitted to trading on a regulated market.
In the case of dependent entities indirectly owned by the parent company, an X will also be marked when the minimum required percentage of 70% is reached through dependent entities whose shares are admitted to trading on a regulated market.
Only the data of entities that have been included in the tax group in the period to which the installment payment refers or have been excluded in said period must be communicated. In no case should those entities that were already part of the group prior to the beginning of the period to which the installment payment referred to in the presentation corresponds be listed, and whose inclusion in it, therefore, had already been previously communicated to the Administration. .