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Instructions for tax periods beginning in 2023 and following

MODEL 222 

PAYMENT IN INSTALMENTS

CORPORATION TAX

FISCAL CONSOLIDATION REGIME 

This model will be mandatory for making split payments of Corporate Tax by tax groups, including cooperatives, that are subject to the special tax regime established in Chapter VI of Title VII of Law 27/2014, of November 27, on Corporate Tax.

Form 222 will be submitted exclusively online.

1) IDENTIFICATION OF THE REPRESENTATIVE/DOMINANT ENTITY (INCLUDED IN THE TAX GROUP)

The identifying data of the representative entity (in cases where the dominant entity is foreign or regional), or the dominant entity (when it is a dominant entity, a group head entity or a 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) will be recorded. For these purposes, 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 No.: The group number to which the entity belongs will be recorded, composed of two parts, the first is a sequential number and the second (separated by a slash 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 Navarre, to which the corresponding regional regulations on Corporate Tax apply according to the provisions of the Economic Agreement with the Autonomous Community of the Basque Country or the Economic Agreement between the State and the Foral Community of Navarre, will also tick the box that corresponds to them from those listed at the bottom of this section and will complete the declaration form with the data that are compatible with their respective regional regulations in order to be able to enter into Common Territory the corresponding part of the regional fractional payment. These taxpayers will include in their declarations the fields of identification, accrual, basis of the fractional payment (code 01, code 16 or code 19), volume of operations in Common Territory (%) (code 29) and the amount to be paid (code 03 or code 34).

2) IDENTIFICATION OF THE DOMINANT ENTITY

The identification 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 split payment is to be made must be entered in this box.

Period : The following code will be entered in this box, depending on the month in which the split payment is to be made: 1/P for 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 Navarra regional territory will mark 2P as the period code. Taxpayers subject to the regulations of the regional territory of Guipúzcoa, Vizcaya or Álava will mark 0A as the period code.

Tax period start date : The start date of the tax period will be entered in this box with six digits DD/MM/YY (D = day, M = month, Y = year).

CNAE main activity : The four-digit code corresponding 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, check the content of said section.

Group of entities to which the regime for shipping entities based on tonnage is applicable: This key will be marked by entities that, as part of a group, are subject to 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 in part according to the objective estimation method and in part by applying the general tax regime (activities not included in the special regime), they will also mark in this section the key “other tax groups with the possibility of applying two tax rates” and enter 25/25N in the key “corporate tax rate for the current year”. In cases where the split payment is submitted directly (without using the form) due to space restrictions in the definition of the "Additional data - Corporate Tax rate for the current year" field, the value "25/25" must be entered instead of the value "25/25N".

Tax group that meets the requirements of art. 101 LIS and applies the tax rate of art. 29.1, 1st paragraph LIS: This code will be used by 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 used by entities that form 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 required to apply the method established in section 3 of article 40 of the LIS when calculating the amount.

Group of fiscally protected cooperatives: This key will be marked by groups of entities that are considered fiscally protected, in accordance with the provisions of Law 20/1990, of December 19, on the Tax 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 set 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 fractional payment applicable to large companies.

Mark this box if ANY of the following circumstances occur:

  • 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 must be checked for the purposes of taking into account the reduction of the tax base or the amount to be paid, as provided for in sections 1 and 2 of Additional Provision Five of the LIS, respectively. 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, must also be completed.

  • Tax group applying the ZEC regime:

    This box shall be ticked for the purposes of determining the minimum amount to be paid as provided for in letter a) of section 1 of the Fourteenth Additional Provision of the LIS and for 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 the provisions of article 44.6 b) of Law 19/1994 apply), the tax groups that apply the Canary Islands Special Zone regime. For these purposes, the corresponding box in section 5, Additional information, must also be completed.

    Taxpayers who have branches in the Canary Islands Special Zone of entities with tax residence in Spain that form 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 submit the advance payment of this tax in its corresponding form 202, all of this, without prejudice to form 222 that the dominant entity must submit for the part of the taxable base that is not taxed at the special rate and for which it will apply a special tax consolidation regime.

  • Tax group that applies the Ceuta and Melilla bonus art. 33 LIS:

    They will tick this box, in order to determine the minimum amount to be paid provided for in letter a) of section 1 of the Fourteenth Additional Provision of the LIS and with the aim of reducing from it 50% of that part of the positive result that corresponds to 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, must also be completed.

  • Tax group with positive results from capital increase operations or equity by offsetting credits that are not included in the tax base by application of article 17.2 LIS:

    This box will be checked by tax groups that have had positive results from capital increase operations or equity by offsetting credits that are not included in the tax base by application of article 17.2 of the LIS, in order to exclude said amounts from the minimum amount to be paid provided for in the Fourteenth Additional Provision of the LIS. For these purposes, the corresponding box in section 5, Additional information, must also be completed.

  • Partially exempt tax group applying the special tax regime Chap. XIV Title. VII LIS:

    This box will be checked by partially exempt tax groups to which the special tax regime established in Chapter XIV of Title VII of the LIS applies, 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 positive result will be taken exclusively from non-exempt income. For these purposes, the corresponding box in section 5, Additional information, must also be completed.

  • Tax group that applies the bonus of article 34 LIS:

    This box will be checked by tax groups that apply the bonus for the provision of local public services provided for in article 34 of the LIS, 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 positive result will be taken exclusively from non-bonus income. For these purposes, the corresponding box in section 5, Additional information, must also be completed.

    Other tax groups with the possibility of applying two tax rates: This code will be used for tax groups not included in the previous codes with the possibility of applying two tax rates.

    Corporate tax rate for the current year: The applicable tax rate(s) will be stated in the corporate tax return.

    Tax group with a net turnover of the immediately preceding tax period of less than 1 million euros: This key will be used for tax groups with a net turnover of less than 1 million euros in the immediately preceding tax period, to which the 23% tax rate is applied in the corporate tax return.

    Net amount of the tax group's turnover in the twelve months prior to the start date of the tax period: This key will be entered in the corresponding section by groups of entities with a net turnover of 10 million euros or more in the twelve months prior to the start date of the tax period.

5) SETTLEMENT

A) CALCULATION OF THE PARTIAL PAYMENT: MODALITY ARTICLE 40.2 LIS KEY [01]. CALCULATION OF THE PARTIAL PAYMENT BASE

  1. In the case of tax groups that pay taxes exclusively to the State, the full amount of the last tax period of the tax group whose regulatory declaration period expired on the first day of the 20 calendar days of the months of April, October or December will be taken as the basis for the split payment, less the deductions and bonuses as well as the withholdings and payments on account corresponding to it, provided that said tax period has been annual in duration.

  2. In the event that the duration of the last tax period of the base was less than one year, the immediately preceding tax periods must be considered until a period of 365 days is completed. In this case, the basis for the split 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's quota will be taken as the quota for the most remote tax period:

    • [Days remaining to compute 365 days ⁄ Duration of the tax period] × 100

  3. If the first day of the month in which the split payment must be made is the first tax period of application of the tax consolidation regime, or if it is the second, and the circumstances that allow the existence of a base tax period for the calculation of the split payment do not occur, the tax group will pay the sum of the split payments corresponding to the companies comprising it considered individually.

  4. When, in the current tax period, the tax group appears modified with respect to its composition in the tax period to be taken as the basis for the split payment, as a result of the incorporation or exclusion of member companies, the quota will be affected by the following changes:

    1. Increase in the amounts that, through split payment, would have corresponded to the incorporated companies, considered individually.

    2. Reduction of the amounts that, due to split payment, correspond to excluded companies, considered in isolation.

  5. In the case of tax groups that must pay taxes jointly to the State and the Provincial Councils, to determine the basis for the fractional payments that must be made, where applicable, to each of these Administrations, the proportion that, with respect to the total, represents the volume of operations carried out in each territory will be applied, determined based on the proportion of the volume of operations carried out in each territory determined in the last tax return-settlement.

KEY [02]. RESULT OF THE PREVIOUS DECLARATION (EXCLUSIVELY IF THIS IS COMPLEMENTARY)

If this declaration is complementary to another one previously submitted for the same concept and period, the amount of the previously entered fractional payment will be recorded in this code. In this case, in section 6 “Supplementary”, the supporting document number assigned to said declaration must be entered.

KEY [03]. TO ENTER

It will be the result of applying the percentage of 18% to the amount calculated as the basis for the split payment (key [ 01 ]) in each of the periods of April, October or December.

In the event that this declaration is complementary to a previous one (see section 6 of these instructions), the amount calculated according to what is expressed in the previous paragraph must be subtracted from the amount of the fractional payment that was entered at the time (key [ 02 ]).

The amount to be entered must be expressed with two decimals. For this purpose, if necessary, the amount 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 split payment is exactly half a cent, the rounding will be carried out to the next higher figure.

B) CALCULATION OF THE PARTIAL PAYMENT: MODALITY ARTICLE 40.3 LIS

This system is optional and is applicable 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 option must be exercised 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 to make the first fractional payment corresponding to the aforementioned tax period when this last period is less than two months.

Once the option has been made, the tax group will be bound to this split payment method for payments corresponding to the same tax period and subsequent ones, as long as its application is not waived through the corresponding census declaration, which must be made within the same time periods established in the previous paragraph.

Notwithstanding the above, 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, as well as taxpayers who have opted for the special tax regime established in Chapter XVI of Title VII of the LIS (regime for shipping entities based on tonnage) are obliged to make the fractional payments using this system.

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 taxable base calculated in accordance with the rules established in article 114 of the aforementioned Law and applying the percentage referred to in article 115 of the same legal text, without computing any deduction on the part of the quota derived from the part of the taxable base determined according to the provisions of article 116 of the LIS.

CALCULATION OF THE PARTIAL PAYMENT BASE

Tax groups that have chosen to make split payments in accordance with the provisions of section 3 of article 40 of the LIS, as well as tax groups obliged to make split payments using this system, will take as the basis for split payments the part of the taxable base for 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 fractional payment 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 periods of payment of the fractional payment for the months of April, October and December, as applicable. 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 comprising the tax group will be recorded in key [ 04 ].

KEYS [05] AND [06]. CORRECTION FOR CORPORATION TAX

The sum of the amounts corresponding to the increases in the result of the Profit and Loss account for Income Tax will be recorded in key [ 05 ] and the amount corresponding to the decreases in key [ 06 ].

KEY [37]. REVERSAL OF 30% OF THE AMOUNT OF AMORTIZATION EXPENSES. ACCOUNTING (ART. 7 LAW 16/2012)

The amount corresponding to decreases due to the reversal of the adjustments made during the tax periods beginning in 2013 and 2014 by entities that are not considered small in size and that as a result of the provisions of article 7 of Law 16/2012, of December 27, had to provide an increase to the result of the profit and loss account, will be recorded in key [ ##1## 37 ##1## ].

KEYS [07] AND [08]. OTHER CORRECTIONS TO ACCOUNTING RESULT, EXCEPT COMP. BI NEGATIVE E.G. ANT.

The amount corresponding to the total increases to the result of the Profit and Loss account, except for the correction for corporate tax, will be recorded in key [ ## 07 ] and the amount corresponding to the decreases, except for the correction corresponding to corporate tax and the reversal of the adjustment for the limitation of tax-deductible amortizations made in previous years, will be recorded in key [ 08 ##2##] .

KEYS [38] AND [39]. TOTAL CORRECTIONS TO ACCOUNTING RESULT

These are calculated amounts:

  • key [ 38 ] = key [05] + key [07]

  • key [ 39 ] = key [06] + key [37] + key [08]

KEYS [59] AND [60]. ADJUSTMENTS FOR THE DETERMINATION OF THE TAX BASE OF THE GROUP (DA 19 LIS)

These keys will record the adjustments to the group's tax base that are applicable, in accordance with the provisions of DA 19 LIS, which regulates that, in relation to what is indicated 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 comprising the tax group.

In these cases, tax groups that include individual negative bases of the entities comprising the group in 2023 will record in key [ 59 ] of increases 50 percent of said negative bases. The integration of the remaining 50 percent of the negative tax base will be carried out in key [ 60 ] of decreases, in equal parts in each of the first ten tax periods beginning on or after January 1, 2024 and in proportional terms, of the positive adjustment made, so that for the purposes of calculating the three fractional payments corresponding to the period 2024 and following, the part of the tax base corresponding to the first 3, 9 or 11 months must be reduced, 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 TAXABLE BASES BEFORE OFFSETTING NEGATIVE TAXABLE BASES FROM PREVIOUS PERIODS

The sum of the individual tax bases corresponding to each and every one of the companies comprising the tax group will be recorded, without including the offset of individual negative bases.

It is a calculated amount:

  • key [ 10 ] = key [04] + key [38] - key [39] + key [59] - key [60]
KEYS [11] AND [12]. INTERNAL RESULTS DEFERMENT CORRECTIONS AND OTHER CORRECTIONS CONSOLIDATION

Corrections arising from eliminations due to deferral of internal results that must be made in the period, from the incorporations of eliminations made in previous periods that must be made in this period and from the sum of the rest of the corrections that must be made in the period, etc., will be recorded.

KEY [13]. PRIOR TAXABLE BASE

It is a calculated amount:

  • Key [ 13 ] = key [10] + key [11] - key [12]
KEY [44]. ART. ENDOWMENTS 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 Income Tax, referring to the tax group, will be integrated. However, the limit indicated below must be taken into account.

This key will be filled in without a sign.

KEY [45]. ART. ENDOWMENTS 11.12 OF THE LIS GENERATED AT THE INDIVIDUAL OR GROUP LEVEL PRIOR TO INCORPORATION INTO 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 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 parent company acquires the status of dependent or is absorbed, the provisions referred to in section 12 of article 11 of this Law, which are pending and assumed by the entities that are incorporated into the new tax group, will be integrated into this key, with the limit of the sum of the positive tax bases of the aforementioned entities prior to the integration of the provisions of the aforementioned nature and the compensation of negative tax bases, taking into account the corresponding eliminations and incorporations.

This key will be filled in without a sign.

The keys [ 44 ] and [ 45 ] will not be completed by cooperative groups.

KEY [46]. REMAINING CAPITALIZATION RESERVE NOT APPLIED DUE TO INSUFFICIENT BASE

Only those groups whose tax rate corresponds to that provided for in section 1 or 6 of article 29 of the Corporate Tax Law will record this code, when the requirements provided for in section 1 of article 25 of the LIS are met, and provided that the entire 10% of the increase in equity could not be reduced in the Corporate Tax return in which the right originated, thus being able to apply the remaining amount pending application with the same limit and within the period contemplated in the law.

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 the remainder of the fiscal groups that are integrated into the group with the limit established in article 74.3 c) of the LIS.

In this sense, the reduction in the tax base of a given tax period relative to the capitalisation reserve corresponds to 10% of the increase in equity, for which determination it is essential that the financial year has closed. This means that the application of the capitalisation reserve cannot be taken into account when determining the tax base applicable to the fractional payments, since the tax period will not have concluded and the year-end closing will not have taken place, it will not have been possible to determine the possible increase in equity that would determine the reduction of the tax base. This can only be determined in the declaration for the corresponding tax period which, in accordance with article 124.1 of the LIS, must be submitted within 25 calendar days following the 6 months after the conclusion of said period.

Consequently, in the case of split payments, a reduction for this concept (capitalisation reserve) may not appear in the part of the tax base from which such split payments are determined. On the other hand, a reduction may appear for the capitalization reserve, but corresponding to the amounts pending application of the reduction from previous years, which is what will appear in this key, as a remainder of the capitalization reserve not applied due to insufficient base.

The remainder of the capitalisation reserve will not be included in individual tax bases.

KEY [14]. COMPENSATION OF NEGATIVE TAXABLE BASES OF THE GROUP FROM PREVIOUS PERIODS

The amount of negative tax bases of the group from previous periods that are subject to offset for the purposes of this declaration will be recorded.

The offset 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 offset. 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 offsetting of negative tax bases indicated in the previous paragraph will not apply to the amount of income corresponding to reductions and deductions resulting from 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 negative tax bases of any entity generated in periods prior to its incorporation into the group and the negative tax bases assumed by entities of a tax group that is integrated into another tax group because the parent company acquires the status of a subsidiary or is absorbed, pending compensation at the time of its integration into the group and which are subject to compensation in the tax base of the latter for the purposes of this declaration, will be recorded.

In addition to the general limit for the offsetting of negative tax bases set out in the previous point, the offsetting of negative tax bases, of entities or previous groups, from previous periods is limited to 70 percent of the individual tax base or of the previous group, taking into account the corresponding eliminations and incorporations.

KEYS [47] AND [48]. LEVELING RESERVE (ART 105 LIS) (ONLY ENTITIES THAT MEET THE REQUIREMENTS OF ART. 101 LIS AND APPLY TAX RATE ART. 29,1, 1ER PARAGRAPH LIS)

The equalisation reserve is a tax incentive applicable to consolidated groups that meet the requirements established in article 101 of the LIS for small entities. Provided that the requirements set out in Article 105 are met, the positive tax base (provided it does not exceed the amount of 1 million euros) may be reduced by up to 10 percent of its amount. In the event of a reduction in the tax base, a reserve must be set aside against the positive results of the year for the amount of said reduction. The provision of said 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 key [47].

The equalisation 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 are incorporated into the group pending addition at the time of its integration will be added to the taxable base of this group. Likewise, the amounts corresponding to the equalization reserve of the entities of a tax group that is integrated into another group because the dominant entity acquires the status of dependent or is absorbed (articles 67.f) and 74.3.f LIS) will be added.

The keys [ 47 ] and [ 48 ] will not be completed by cooperative groups.

PREVIOUS RESULT:
B.1) GENERAL CASE (ENTITIES WITH SINGLE PERCENTAGE)
KEYS [16] AND [17]

The 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 down 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]. ART. ENDOWMENTS 11.12 GROUP LIS (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 Income Tax, referring to the fiscal 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 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 positive integral quota (not tax base), without taking into account its integration or the compensation of negative quotas. In order to proceed to the algebraic sum of the full contributions of the cooperatives that form 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 total amount, depending on the corresponding tax rate, after the aforementioned sum.

This key will be completed with the sign that corresponds to the adjustment to be made.

KEY [50]. ART. ENDOWMENTS 11.12 LIS GENERATED PRIOR TO INCORPORATION INTO THE GROUP (DA 7 LAW 20/1990) (ONLY COOPERATIVES)

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 quota, will be integrated into the full quota of the group, depending on the corresponding tax rate.

This integration will be carried out with the additional limit of 70 percent of the individual positive integral 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 QUOTAS FROM PREVIOUS PERIODS (COOPERATIVES ONLY)

Cooperative groups that are not fiscally protected will complete in this key the negative quotas of the fiscal group to be offset from previous periods. However, the limit indicated below must be taken into account.

KEY [58]. COMPENSATION OF INDIVIDUAL NEGATIVE QUOTAS FROM PERIODS PRIOR TO JOINING THE GROUP (ONLY COOPERATIVES)

Cooperative groups that are not fiscally protected will complete in this code the negative quotas to be offset from periods prior to joining the fiscal group.

Negative shares may only be offset against positive shares of the cooperative society itself and up to the established limit.

These two keys [ 51 ] and [ 58 ] have the following joint limitation:

The offset of negative quotas from previous periods is limited to 70 percent of the full quota prior to offset.

In any case, full amounts will be offset in the tax period by the amount resulting from multiplying 1 million euros by the average tax rate of the entity.

The limitation on the compensation of negative quotas will not apply to the amount of income corresponding to reductions and waiting periods resulting from 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 TAX RATE ART. 29,1, 1ER PARAGRAPH LIS)

The equalisation reserve is a tax incentive applicable to consolidated groups that meet the requirements established in article 101 of the LIS for small entities. Provided that the requirements set out in Article 105 are met, the positive tax base (provided it does not exceed the amount of 1 million euros) may be reduced by up to 10 percent of its amount. In the event of a reduction in the tax base, a reserve must be set aside against the positive results of the year for the amount of said reduction. The provision of said 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 additional amount, converted into installments by applying the applicable tax rate, must be included in 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 fractional payment to which the lowest tax rate of the two indicated in the tax rate key is applicable will be recorded, rounded down 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 in part according to the objective estimation method and in part by applying the general tax regime (activities not included in the special regime), they 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 key [ 23 ] the amount of the fractional payment base to which the highest tax rate of the two indicated in the tax rate key is applicable will be recorded.

In the case of groups of shipping entities that apply the special regime based on tonnage, whose tax base is determined in part according to the objective estimation method and in part by applying the general tax regime (activities not included in the special regime), they will include in this box the base of the fractional payment that corresponds to the activity of the group that is taxed under the special regime.

The key [ 23 ] will be = key [19] - key [20]

KEYS [19], [21], [22], [24] AND [25]

The 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 down 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, 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.

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 down 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%.

The key [ 25 ] = (key [23] x key [24]) /100.

KEY [54]. ART. ENDOWMENTS 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 Income Tax, referring to the fiscal 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 positive integral quota (not tax base), without taking into account its integration or the compensation of negative quotas. In order to proceed to the algebraic sum of the full contributions of the cooperatives that form 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 total amount, depending on the corresponding tax rate, 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]. ART. ENDOWMENTS 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, based on the corresponding tax rate, 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 QUOTAS FROM PREVIOUS PERIODS (COOPERATIVES ONLY)

Tax-protected cooperative groups will fill in the negative group quotas to be offset from previous periods in this key. However, the limit indicated below must be taken into account.

KEY [43]. COMPENSATION OF INDIVIDUAL NEGATIVE QUOTAS FROM PERIODS PRIOR TO JOINING THE GROUP (ONLY COOPERATIVES)

Tax-protected cooperative groups will complete in this code the individual negative quotas to be offset from periods prior to joining the tax group.

Negative shares may only be offset against positive shares of the cooperative society itself and up to its limit.

These two keys [ 42 ] and [ 43 ] have the following joint limitation:

The offset of negative quotas from previous periods is limited to 70 percent of the full quota prior to offset.

In any case, full amounts will be offset in the tax period by the amount resulting from multiplying 1 million euros by the average tax rate of the entity.

The limitation on the compensation of negative quotas will not apply to the amount of income corresponding to reductions and waiting periods resulting from 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 TAX RATE ART. 29.1, 1ST PARAGRAPH LIS)

The equalisation reserve is a tax incentive applicable to consolidated groups that meet the requirements established in article 101 of the LIS for small entities. Provided that the requirements set out in Article 105 are met, the positive tax base (provided it does not exceed the amount of 1 million euros) may be reduced by up to 10 percent of its amount. In the event of reducing the tax base, a reserve must be provided against the positive results of the year for the amount of said reduction. The provision of said reserve may be made by any entity of the tax group. The amount of the reduction, converted into installments by applying the tax rate that corresponds where applicable, 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 additional amount, converted into installments by applying the applicable tax rate, must be included in 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 BE ENTERED
KEY [27]. BONUSES CORRESPONDING TO THE COMPUTATIONAL PERIOD (TOTAL)

The total amount of the bonuses in Chapter III of Title VI of the LIS and other bonuses that are applicable to the taxpayer in the corresponding period will be recorded.

KEY [28]. WITHHOLDINGS AND INCOME ON ACCOUNT MADE ON THE INCOME OF THE COMPUTATIONAL 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 recorded according to the proportion of the volume of operations carried out in common territory determined in the last tax return-settlement.

KEY [30]. PARTIAL PAYMENTS FROM PREVIOUS PERIODS IN COMMON TERRITORY (TOTAL)

The amount of the fractional payments made previously 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 one previously submitted for the same concept and period, the amount of the previously entered fractional payment will be recorded in this code. In this case, in section 6 Supplementary, the electronic code assigned to said declaration must be stated.

KEY [32]. RESULT

It is a calculated amount.

  • Key [ 32 ] = [[(key [18] or key [26]) – key [27] – key [28]] x key [29]/100] - key [30] - key [31]
KEY [33]. MINIMUM AMOUNT 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, as amended by article 71 of Law 6/2018, of July 3, on the General State Budget for 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 provided for in the first paragraph of section 6 of article 29 of this Law applies) of the positive result of the profit and loss account for the year 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 payment of the fractional payment, determined in accordance with the Commercial Code and others. development accounting regulations, reduced exclusively by the fractional payments made previously, corresponding to the same tax period.

This positive result will exclude the amount corresponding to income derived from debt reduction or waiting operations resulting from an agreement between the taxpayer's creditors, including in said result that part of its amount that is integrated into the taxable base of the tax period.

The amount of the positive result resulting from capital increase operations or equity by offsetting credits that is not included in the tax base by application of article 17.2 of Law 27/2014, of November 27, on Corporate Tax, will also be excluded. 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 Income Tax applies, the positive result will be taken exclusively as that corresponding 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 is applicable, the positive result will be taken exclusively from non-bonus income.

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 expected to be made in accordance with the provisions of section 1 Additional Provision Five 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 total amount corresponding to the income that is entitled to said bonus will be excluded from the aforementioned positive result.

If the entities apply the bonus provided for in article 33 LIS, which regulates the Bonus for income obtained in Ceuta and Melilla, 50% of that part of the positive result that corresponds to income that is entitled to it will be excluded from the aforementioned positive result.

In the case of entities that apply the tax regime of the Canary Islands Special Zone regulated in Title V of Law 19/1994, the part of the taxable base of the entity of the Canary Islands Special Zone that, for the purposes of applying the special tax rate, derives from operations carried out materially and effectively within the geographical area of the Canary Islands Special Zone, which results from applying the percentage indicated in article 44 of Law 19/1994, will not be computed for the purposes of the minimum fractional payment, unless the provisions of letter b) of section 6 of said article are applied, 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 amount 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 Law 11/2009, of October 26, which regulates Listed Public Limited Companies for Investment in the Real Estate Market, nor to venture capital entities regulated by Law 22/2014, of November 12.

The minimum amount to be paid will not apply to groups of shipping entities under a special regime based on tonnage. However, for those groups whose tax base is determined in part according to the objective estimation method and in part by applying the general tax regime (activities not included in the special regime), the declarant must include in box 33 (minimum to be paid) the amount that, where applicable, corresponds to the activities included in the general regime, since these activities are not excluded from the minimum fractional payment. This information must be entered directly by the taxpayer, and 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 RESULTS 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 must be entered by those taxpayers who are required to submit this annex because they have had a net turnover of at least ten million euros in the twelve months prior to the date on which the tax periods begin, and they must submit 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.

NOTIFICATION OF VARIATION IN THE COMPOSITION OF THE FISCAL GROUP

This key will be marked when it is appropriate to complete the annex for communication of 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 fractional payment corresponds. They shall also indicate the company reference number (NRS) corresponding to said communication.

Taxpayers with income corresponding to the accounting record of write-offs or deferrals must record in this section the amounts of income derived from write-off or deferral operations included in the profit and loss account, and the part of the amount of income derived from write-off or deferral operations that is included in the tax base.

Amount excluded for withdrawal or waiting operations : For the purposes of the minimum split payment calculated from the positive result of the profit and loss account for the first 3, 9 or 11 months of the year, determined in accordance with the Commercial Code and other accounting regulations, the amount of the positive result corresponding to income derived from debt relief or waiting operations resulting from a creditors' agreement of the taxpayer will be filled in in this key.

Part integrated into the tax base for debt relief or waiting operations : For the purposes of the minimum split payment calculated from the positive result of the profit and loss account for the first 3, 9 or 11 months of the year, determined in accordance with the Commercial Code and other accounting regulations, the amount of the part included in the tax base for debt reduction or waiting operations resulting from a creditors' agreement of the taxpayer will be completed in this code.

Part integrated into the tax base at the quota level for cancellation or waiting operations (cooperatives only) : For the purposes of determining the limits for offsetting 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 debt reduction or waiting operations resulting from a creditors' agreement of the taxpayer.

Income from reversal of impairment losses that are included in 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 deterioration regulated in section 3 of the sixteenth transitional provision of the LIS occurs on the last day of the tax period, so, as a general rule, it should not be taken into account for the purposes of calculating the fractional payments by the method 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 calculated from the positive result of the profit and loss account for the first 3, 9 or 11 months of the year, determined in accordance with the Commercial Code and other accounting regulations, the amount of the reserve for investments in the Canary Islands that is expected to be made will be filled in in this code.

Amount corresponding to the bonus provided for in art. 26 of Law 19/1994 : For the purposes of the minimum split payment calculated from the positive result of the profit and loss account for the first 3, 9 or 11 months of the year, determined in accordance with the Commercial Code and other accounting regulations, the amount of the bonus provided for in art. 26 of Law 19/1994 shall be entered in this code. This amount will be 50% of the full quota corresponding to the income referred to in this provision.

Amount not included due to application of the ZEC tax regime : For the purposes of the minimum split payment calculated from the positive result of the profit and loss account for the first 3, 9 or 11 months of the year, determined in accordance with the Commercial Code and other accounting regulations, entities that apply the tax regime of the Canary Islands Special Zone, regulated in Title V of Law 19/1994, shall 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 the provisions of article 44.6 b) of Law 19/1994 are to be applied, in which case the applicable reduction to be included in this key will be the amount resulting from applying the provisions in 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 split payment calculated from the positive result of the profit and loss account for the first 3, 9 or 11 months of the year, determined in accordance with the Commercial Code and other accounting regulations, 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 shall be filled in in this key.

Amount excluded for capital increase operations or equity by offsetting credits that are not included in the tax base by application of art. 17.2 LIS : For the purposes of the minimum split payment calculated from the positive result of the profit and loss account for the first 3, 9 or 11 months of the year, determined in accordance with the Commercial Code and other accounting regulations, the amount of the positive result resulting from capital increase operations or equity by offsetting credits that are not included in the tax base by application of article 17.2 of the Corporate Tax Law shall be filled in in this key.

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 split payment calculated from the positive result of the profit and loss account for the first 3, 9 or 11 months of the year, determined in accordance with the Commercial Code and other accounting regulations, partially exempt entities to which the special tax regime established in Chapter XIV of Title VII of the Corporate Income Tax Law applies will complete the amount of exempt income in this code.

Amount of the bonus provided for in art. 34 LIS : For the purposes of the minimum split payment calculated from the positive result of the profit and loss account for the first 3, 9 or 11 months of the year, determined in accordance with the Commercial Code and other accounting regulations, the amount of the subsidized income for the provision of local public services established in article 34 of the Corporate Tax Law will be filled in in this code.

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 included. In this case, the codes [ 02 ] or [ 31 ], as the case may be, will contain the amount of the split payment entered for the previously submitted declaration.

8) NEGATIVE

This box will be checked if no payment is to be made in installments during the corresponding period.

9) INCOME

In the case of a declaration to be entered, the method of payment will be stated. If the payment is made by direct debit, the corresponding International Bank Account Number (IBAN) must be duly completed.

However, corporate tax payers who are covered by the tax current account system will make the split payments in accordance with the provisions of Section 6 of Chapter II of Title IV of the General Regulations on tax management and inspection actions and procedures and development of common rules for tax application procedures, approved by Royal Decree 1065/2007, of July 27.

FILING PERIOD

The split 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. Any deadlines that fall on a Saturday or non-working day will be deemed to be transferred to the next immediately following business day.

All amounts must be expressed in euros, with the whole number followed by two decimal places .

ANNEX (PART 2)

COMMUNICATION OF ADDITIONAL DATA TO THE DECLARATION

Declarants who have had a net turnover of at least ten million euros in the twelve months prior to the date on which the tax periods begin will be required to submit this annex.

To make 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 split payment form itself. The steps to follow will be the following:

  1. The presenter starts the submission process and opens the Model 222 form.

  2. In this case, form 222, in section 5 (Additional information), includes a key to mark with an X that you want to communicate the additional data requested. This enables a button 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 submitted annex is incorporated into model 222.

  3. The presenter completes form 222, signs it and sends it, obtaining proof of submission.

DETAIL OF CORRECTIONS TO 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 profit and loss account result detailed in the keys related to 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 under the key “Other corrections to accounting results”.

The total net corrections must be equal to the algebraic sum of the corrections entered as well as the difference between the keys [ 07 ] and [ 08 ] of self-assessment 222.

DETAILS OF NET CORRECTIONS FOR FISCAL CONSOLIDATION (4)

The total corrections must be equal to the difference between the keys [ 11 ] and [ 12 ] of self-assessment 222.

LIMITATION ON DEDUCTIBILITY OF FINANCIAL EXPENSES (5)

The requested data will be entered in order to calculate 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 were to last less than a year, the amount of the limitation would be the result of multiplying 1 million euros by the proportion between the duration of the tax period and 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 the existing proportion if the tax period is less than a year).

ADDITIONAL INFORMATION (6)

This section shall be completed in cases where the tax base is insufficient to offset negative tax bases pending from previous periods.

COMPLEMENTARY OR SUBSTITUTE COMMUNICATION (7)

If this communication is complementary to or substitutes another previously submitted for the same concept and period, the electronic code of said previous declaration will be recorded.

ANNEX (PART 3)

NOTICE OF VARIATION IN THE COMPOSITION OF THE FISCAL GROUP

With effect for tax periods beginning on or after 1 January 2015, as established in section 6 of article 61 of Law 27/2014, of 27 November, on Corporate Tax, when there are changes in the composition of the tax group, the parent company shall notify the tax authorities, identifying the companies that have been integrated into it and those that have been excluded. This communication will be made in the declaration of the first fractional payment affected by the new composition.

To make 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 split payment being made, which will be accessed from the split payment form itself. The steps to follow will be the following:

  1. The presenter starts the submission process and opens the Model 222 form.
  2. In this case, model 222 includes a box to mark with an X that you want to communicate changes in the composition of the group. This enables a button to open the variation 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.
  3. The presenter completes form 222, signs it and sends it, obtaining proof of submission.

The fields that the declarant must complete are the following:

INCLUSION (I) / EXCLUSION (E)

It will be marked with an I if an inclusion is to be communicated and with an E if an exclusion is to be communicated.

ENTITIES THAT ARE INCLUDED OR EXCLUDED IN THE TAX GROUP

The declarant shall indicate the corporate name of each of the entities whose inclusion or exclusion is to be communicated. NIF The NIF of the entities whose inclusion or exclusion is to be communicated must be recorded.

DATE OF INCLUSION OR EXCLUSION IN THE GROUP

This field will indicate the date of inclusion or exclusion in the group, and will be communicated using six digits DD/MM/YY (D = day, M = month, Y = year).

% OF DIRECT PARTICIPATION

This field will report the direct percentage of participation of the parent entity in the entity that is included or excluded from the group. The percentage will be a number between 0 and 100 and will be communicated with two decimal places.

% OF INDIRECT PARTICIPATION

This field will report the percentage of indirect participation of the parent entity in the entity that is included or excluded from the group. The percentage will be a number between 0 and 100 and will be communicated with two decimal places.

% OF VOTING ERDS

This field shall report the percentage of voting rights of the parent entity in the entity that is included or excluded from the group. The percentage will be a number between 50 and 100 (except exclusion) and will be communicated with two decimal places.

TRADING IN REGULATED MARKETS

It will be marked with an X if the participating entity is admitted to trading on a regulated market.

In the case of dependent entities in which the parent company has an indirect stake, an X will also be used 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 split 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 fractional payment referred to in the presentation corresponds, and whose inclusion in the same, therefore, had already been previously communicated to the Administration, be included.