Form 202. Instructions for tax periods beginning in 2023 and following
PAYMENT IN INSTALMENTS
CORPORATION TAX
INCOME TAX OF NON-RESIDENTS (PERMANENT ESTABLISHMENTS AND ENTITIES
IN THE REGIME OF ALLOCATION OF INCOME ESTABLISHED ABROAD WITH A PRESENCE IN SPANISH TERRITORY)
Instructions
Tax periods 2023 and following
The presentation of model 202 will be carried out exclusively electronically.
1) IDENTIFICATION
The identifying data of the declarant will be recorded: NIF and surnames and name or company name.
The entities that 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 the 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 entities will record 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) 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).
C.N.A.E. main activity: The four-digit code related to the National Classification of Activities will be entered.
Economic that corresponds to the activity with the highest volume of operations.
3) 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.
Entity that applies the regime of Law 49/2002, of December 23 : This key will be marked by entities that take advantage of the special regime provided for in Law 49/2002, of December 23, which regulates the Tax Regime of Non-Profit Entities and tax incentives for patronage.
Entity that applies the regime of Law 11/2009, of October 26 : This key will be marked by entities that take advantage of the special regime provided for in Law 11/2009, of October 26, which regulates Listed Investment Companies in the Real Estate Market.
Venture capital entity that applies the special tax regime of art. 50 LIS : This key will be marked 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.
Entity that applies the regime of shipping entities based on tonnage : This key will be marked by entities that take advantage of the special regime for shipping entities based on tonnage, provided for in Chapter XVI of Title VII of Law 27/2014, of November 28, on Corporate Tax (hereinafter LIS).
In the case 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), they will also mark in this section the key “other entities with the possibility of applying 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".
Entities that meet the requirements of art. 101 LIS and apply tax rate art. 29.1, 1st paragraph LIS : This key will be marked by entities that meet the requirements of article 101 of the LIS and in turn apply the general tax rate of 25%.
Net amount of turnover for the twelve months prior to the start date of the tax period is greater than 6,000,000 euros : Entities that, in the twelve months immediately preceding the date on which the tax period begins, have had a turnover greater than 6,000,000, will mark this box. In this way, they will be obliged to calculate the installment payment in accordance with the provisions of article 40.3 of the LIS.
Fiscally protected cooperative : This key will be marked by entities that are considered fiscally protected, in accordance with the provisions of Law 20/1990, of December 19, on the Fiscal Regime of Cooperatives.
Check this box if ANY of the following circumstances apply:
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Entity that applies the Reserve for investments in the Canary Islands or is entitled to the bonus of art. 26 Law 19/1994 : Entities that apply a reserve for investments or that have right 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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Entity 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 entities 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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Entity 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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Entity with positive results from operations to increase capital or own funds by offsetting credits that are not included in the tax base by application of article 17.2 LIS :
This box will be marked by entities 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 said amounts from the amount. minimum to enter 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 entity that applies the special tax regime Cap. XIV Tit. VII LIS:
This box will be checked by partially exempt entities to which the special tax regime established in Chapter that 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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Entity that applies the bonus of article 34 LIS :
Entities that apply the bonus for the provision of local public services provided for in article 34 of the LIS will mark this box, in order to determine the minimum amount to be paid provided for in the fourteenth Additional Provision of the LIS, since in these cases will take as a positive result the one corresponding exclusively to non-subsidized income. For these purposes, the corresponding box in section 5, Additional information, will also be completed.
Other entities with the possibility of applying two tax rates : Entities not included in the previous codes with the possibility of applying two types of tax will mark this key.
Type of taxation of Corporate Tax for the current year : The applicable tax rate or rates will be recorded in the Corporate Tax declaration.
Entity with net turnover of the immediately preceding tax period less than 1 million euros : This key will be marked by entities 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 declaration.
Net amount of turnover in the twelve months prior to the start date of the tax period : This key will be marked, in its corresponding section, by 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.
4) LIQUIDATION
CORPORATION TAX TAXPAYERS
Corporate Tax TAXPAYERS will calculate the installment payment as follows:
A) CALCULATION OF FRACTIONAL PAYMENT: MODALITY ARTICLE 40.2 LIS
KEY [01]. CALCULATION OF THE BASE OF INSTALLATION PAYMENT.
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In the case of entities that pay taxes exclusively to the State, the full installment of the last tax period whose regulatory deadline for declaration expired on the 1st of the corresponding month, of those indicated in the previous point, will be taken as the basis for the installment payment, reduced by the deductions and bonuses as well as the withholdings and payments on account corresponding to the former, 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 they cover a minimum 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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Spanish economic interest groups and temporary unions of companies registered in the special Registry of the Ministry of Economy and Finance will take as the basis of the installment payment the full quota corresponding to the part of the tax base that corresponds to the non-resident partners, reduced by the concepts mentioned in letter a) above that, in direct proportion to their percentage of participation, correspond to the aforementioned partners.
The entities mentioned in the previous paragraph, therefore, are not obliged to make installment payments when the percentage of participation in them corresponds, in its entirety, to partners or members residing in Spanish territory.
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In cases of merger, the base of the installment payments corresponding to the first tax period once the operation has been carried out, will be determined by the algebraic sum of the bases that would have resulted in the transferring companies if the same had not been carried out.
In another case, when there is no base tax period or this is the first since the transaction was carried out and of a duration of less than one year, the data from the immediately previous tax periods of the transferring companies will be computed.
In an absorption operation and once it has been carried out, the base of the fractional payments of the acquiring company corresponding to the tax period in which it was carried out, will be increased by the bases of the fractional payment of the transferring companies that would have resulted if they had not carried out said operation. In other cases, and as long as the base tax period does not cover a minimum period of 365 days of the company, once such operation is carried out, the data from the immediately previous tax periods of the transferring companies will also be computed.
- In the case of entities that must jointly pay taxes to the State and the Provincial Councils of the Basque Country and/or the Foral Community of Navarra, to determine the basis of the installment payments that must be made, where appropriate, in each of said Administrations, The proportion that, with respect to the total, represents the volume of operations carried out in each determined territory will be applied 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 box. In this case, in Complementary section 6, the electronic code assigned to said declaration must be stated.
KEY [03]. TO ENTER.
It will be the result of applying the percentage of 18% 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 (key [02]) must be subtracted from the amount calculated as expressed in the previous paragraph.
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, except for the exceptions discussed below, and is applicable to those taxpayers who 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 taxpayer will be linked to this payment modality 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 deadlines established in the previous paragraph.
Notwithstanding the foregoing, in any case, taxpayers whose turnover in 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 taken advantage of the special tax regime established in Chapter XVI of Title VII of the LIS (taxation 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.
Spanish economic interest groups and temporary unions of companies registered in the special Registry of the Ministry of Economy and Finance will not be obliged to make installment payments with respect to the part of the tax base that corresponds to the partners residing in Spanish territory, nor said base taxable will form part of the base of the installment payment. Therefore, the aforementioned entities are not obliged to make installment payments when the percentage of participation in them corresponds, in its entirety, to partners or members residing in Spanish territory.
In the case of taxpayers who pay taxes jointly to the State and the Provincial Councils of the Basque Country and/or the Foral Community of Navarra, the base of the fractional payment will be the proportional part that corresponds to each of said Administrations, taking into account the volume of operations carried out in each territory determined according to the volume of operations carried out in each territory according to the last Tax declaration-settlement.
CALCULATION OF THE BASE OF INSTALLATION PAYMENT.
Taxpayers who have chosen to make the payment in installments in accordance with the provisions of section 3 of article 40 of the LIS, will take as the basis of the payment in installments the part of the tax base of the period of three (corresponding to 1/P), nine (corresponding to 2/P) or eleven first months (corresponding to 3/P) of each calendar year, determined according to the rules of the Corporate Tax Law taking into account, where applicable, the limits for the compensation of bases negative taxable income from previous years.
Taxpayers 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 periods of entry of the installment payment. of 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]. ACCOUNTING RESULT (AFTER IS).
The result of the profit and loss account after Corporate Tax will be entered in key [04].
KEYS [05] AND [06]. CORRECTION FOR CORPORATION TAX.
The amount corresponding to the increases to the result of the Profit and Loss account due to Income Tax will be entered in key [05] and the corresponding amount 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 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 small in size and that, as a consequence 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.
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 and the adjustment for the limitation on tax deductible amortizations will be entered in key [07], and in key [08] that corresponding to the decreases.
KEYS [38] AND [39]. TOTAL CORRECTIONS TO THE ACCOUNTING RESULT.
They are calculated amounts:
key 38 = key 05 + key 07
key 39 = key 06 + key 37 + key 08
KEY [13]. PREVIOUS TAX BASE
It is a calculated amount: key 13 = key 04 + key 38 - key 39.
KEY [44]. REMAINING CAPITALIZATION RESERVE NOT APPLIED DUE TO INSUFFICIENCY OF BASE.
Only taxpayers whose tax rate corresponds to that provided for in section 1 or 6 of article 29 of the Corporate Tax Law will enter this box, 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 (form 200), being able to apply in this way, the pending remainder due to insufficient quota of amounts corresponding to previous years.
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 the tax 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 box, as the remainder of the capitalization reserve not applied by base insufficiency.
KEY [14]. COMPENSATION OF NEGATIVE TAX BASES FROM PREVIOUS PERIODS.
The amount of the negative bases from previous periods that are the object of compensation for the purposes of this declaration will be recorded. It takes the value zero if box 13 – box 44 is negative or zero, except if an amount has been indicated in the box part integrated into the tax base for withdrawal or holding operations.
The compensation of negative tax bases from previous periods is limited to 70% of the tax base prior to the application of the capitalization reserve established in article 25 of the LIS and its compensation.
However, and as established in Additional Provision 15 of the LIS, for taxpayers whose net turnover is at least 20 million euros during the 12 months prior to the date on which the tax period begins , the limits established in article 11.12, in the first paragraph of article 26.1, in letter e) of article 62.1 and in letters d) and e) of article 67, of this Law will be replaced by the following:
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50 percent, when in the aforementioned 12 months the net amount of the turnover is at least 20 million euros but less than 60 million euros.
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25 percent, when in the aforementioned 12 months the net amount of the turnover is at least 60 million euros.
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.
KEYS [45] AND [46]. LEVELING RESERVE (art. 105 LIS) (only entities that meet the requirements of art. 101 LIS and apply the tax rate art. 29.1, 1st paragraph LIS).
The equalization reserve is a tax incentive applicable to small entities (those whose turnover in the immediately preceding tax period is less than 10 million euros). In this sense, the amount corresponding to the equalization reserve is not included in the corrections to the accounting result. After the corrections to the accounting result, a previous tax base is obtained, on which the compensation of negative tax bases would be applied), and the tax base is obtained, on which, if applicable, the equalization reserve would be applied, which It must be taken into account for the purposes of installment payments, as indicated in section 5 of article 105 of the LIS and which can reduce or add to that tax base. Thus, 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. If the tax base is reduced, a reserve must be set aside against the positive results of the year for the amount of said reduction. Thus, the reduction amount must be included in the key [46] .
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 [45] .
PREVIOUS RESULT.
B1 GENERAL CASE (ENTITIES WITH SINGLE PERCENTAGE).
KEYS [16], [17] AND [18].
Its amount will be calculated automatically based on the data entered in the declaration.
For example:
Key [16] = key [13] – key [44] - key [14] + key [45] – key [46], without being able to be negative.
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.
Key [17] = 5⁄7 × 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 start of the tax period is less than 10 million euros.
Special case: If you mark the key “Entity that applies the regime of shipping entities based on tonnage” the Key [17] must, in any case, be 25.
KEY [47]. EQUIPMENTS OF ART. 11.12 OF THE LIS (DA 7 LAW 20/1990) (ONLY COOPERATIVES).
The provision provided for in section 12 of article 11 of the Corporate Tax Law (which regulates its integration into the tax base in accordance with the provisions of the LIS, with the limit of 70% 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 without taking into account its integration or the compensation of negative quotas. In such a way that for cooperative societies, it will be applied after applying the tax rate, and it will be necessary to convert the amount thereof into a fee, depending on the corresponding tax type.
Cooperative societies that apply this limit will carry out the positive or negative adjustment that comes from it in this key and will not, for this reason, make any correction to the accounting result prior to determining the tax base.
KEY [40]. COMPENSATION OF NEGATIVE FEES FROM PREVIOUS PERIODS (COOPERATIVES ONLY).
Cooperatives that are not fiscally protected will complete in this box the negative contributions to be compensated from previous periods.
The compensation of negative quotas from previous periods is limited to 70% of the full quota prior to compensation.
However, and as established in Additional Provision 15 of the LIS, for taxpayers whose net turnover is at least 20 million euros during the 12 months prior to the date on which the tax period begins , the limits established in article 11.12, in the first paragraph of article 26.1, in letter e) of article 62.1 and in letters d) and e) of article 67, of this Law will be replaced by the following:
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50 percent, when in the aforementioned 12 months the net amount of the turnover is at least 20 million euros but less than 60 million euros.
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25 percent, when in the aforementioned 12 months the net amount of the turnover is at least 60 million euros.
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 contributions 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 creditors not related to the taxpayer. For these purposes, it must be taken into account whether the income corresponds to cooperative or extra-cooperative results.
KEYS [48] AND [49]. LEVELING RESERVE (art. 105 LIS) CONVERTED INTO QUOTAS (only entities that meet the requirements of art. 101 LIS and apply the tax rate art. 29.1, 1st paragraph LIS).
The equalization reserve is a tax incentive applicable to small entities (those whose turnover in the immediately preceding tax period is less than 10 million euros). In this sense, the amount corresponding to the equalization reserve is not included in the corrections to the accounting result. After the corrections to the accounting result, a previous tax base is obtained, on which the compensation of negative tax bases would be applied), and the tax base is obtained, on which, if applicable, the equalization reserve would be applied, which It must be taken into account for the purposes of installment payments, as indicated in section 5 of article 105 of the LIS and which can reduce or add to that tax base.
Thus, 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. If the tax base is reduced, a reserve must be set aside against the positive results of the year for the amount of said reduction. The reduction amount, converted into installments by applying the applicable tax rate, must be included in the code [49] .
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 code [48] .
KEYS [18]
Key [18] will be = [(key [16] x key [17]) /100] + key [47] – key [40] + key [48] – key [ 49]
B2 SPECIFIC CASES (COMPANIES WITH MORE THAN ONE PERCENTAGE).
KEYS [20] AND [23].
Key [20] will contain the amount of the fractional payment base to which the lowest tax rate of the two indicated in the tax type key applies, rounded by default to the previous unit.
In the case of shipping entities that apply the special regime based on tonnage whose tax base is determined partly according to the objective estimation method and partly by applying the general tax regime (activities not included in the special regime), they will include in this box the based on the fractional payment that corresponds to the activities of the entity that are taxed under the general regime.
Key [23] will contain the amount of the installment payment base to which the highest tax rate of the two indicated in the tax type key applies.
In the case of shipping entities that apply the special regime based on tonnage whose tax base is determined partly according to the objective estimation method and partly by applying the general tax regime (activities not included in the special regime), they will include in this box the based on the fractional payment that corresponds to the activity of the entity that pays taxes under the special regime.
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:
Key [19] will be equal to key [13] - key [44] - key [14] + key [45] - key [46], without being able to be negative.
Key [21] = 19⁄20 × 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 period begins tax is at least 10 million euros.
Key [21] = 5⁄7 × 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[22] will be = (key[20] × key[21])⁄100
The key [24] = 19⁄20 ×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 period begins tax is at least 10 million euros.
In the case 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 [24] = 5⁄7 × 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 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] × key[24])⁄ 100.
KEY [42]. COMPENSATION OF NEGATIVE FEES FROM PREVIOUS PERIODS (COOPERATIVES ONLY).
Fiscally protected cooperatives will complete in this box the negative contributions to be compensated from previous periods.
The compensation of negative quotas from previous periods is limited to 70 percent of the full quota prior to compensation.
However, and as established in Additional Provision 15 of the LIS, for taxpayers whose net turnover is at least 20 million euros during the 12 months prior to the date on which the tax period begins , the limits established in article 11.12, in the first paragraph of article 26.1, in letter e) of article 62.1 and in letters d) and e) of article 67, of this Law will be replaced by the following:
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50 percent, when in the aforementioned 12 months the net amount of the turnover is at least 20 million euros but less than 60 million euros.
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25 percent, when in the aforementioned 12 months the net amount of the turnover is at least 60 million euros.
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 contributions 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 creditors not related to the taxpayer. For these purposes, it must be taken into account whether the income corresponds to cooperative or extra-cooperative results.
KEYS [51] AND [52]. LEVELING RESERVE (art. 105 LIS) (only entities that meet the requirements of art. 101 LIS and apply the tax rate art. 29.1, 1st paragraph LIS).
The equalization reserve is a tax incentive applicable to small entities (those whose turnover in the immediately preceding tax period is less than 10 million euros). In this sense, the amount corresponding to the equalization reserve is not included in the corrections to the accounting result. After the corrections to the accounting result, a previous tax base is obtained, on which the compensation of negative tax bases would be applied), and the tax base is obtained, on which, if applicable, the equalization reserve would be applied, which It must be taken into account for the purposes of installment payments, as indicated in section 5 of article 105 of the LIS and which can reduce or add to that tax base. Thus, 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. If the tax base is reduced, a reserve must be set aside against the positive results of the year for the amount of said reduction. Thus, the reduction amount must be included in the key [52].
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 [51].
These keys will be used by cooperative societies that, if applicable, meet the requirements to apply this tax incentive.
KEY [26]
Key[26] = key[22] + key[25] + key[50] – key[42] + key[51] – key[52].
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 computed 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 the Common Territory determined in the last tax declaration-settlement.
KEY [30]. FRACTIONAL PAYMENTS OF PREVIOUS PERIODS IN THE COMMON TERRITORY (TOTAL).
The total amount of the installment payments previously made in common territory corresponding to the same tax period will be entered.
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 box. In this case, in section 6 Complementary, 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] ] × key[29]/100 ) – key[30] – key[31].
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 shipping entities under the special regime based on tonnage be applicable. However, for those 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 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].
TAXPAYERS FOR THE INCOME TAX OF NON-RESIDENTS
Non-resident Income Tax taxpayers who obtain income through a permanent establishment will calculate the installment payments in the same terms as Corporation Tax taxpayers, but taking into account the peculiarities derived from their status as taxpayers for the aforementioned Corporate Tax. Non-Resident Income (article 23.1 of the consolidated text of the LIRNR).
Entities under the regime of attribution of income incorporated abroad with presence in Spanish territory must make installment payments under the same terms as taxpayers of this Tax with permanent establishment in Spain, for the amount that corresponds to the part of income attributable to the non-resident members. When the payment is made in installments in the manner of article 40.3 of the LIS, the tax base will be calculated in accordance with the provisions of chapter V of the Non-Resident Income Tax Law (article 18 of Royal Decree 1776/2004 , July 30).
5) ADDITIONAL INFORMATION
Taxpayers whose net turnover, in the twelve months prior to the date on which the tax periods begin, is at least ten million euros will be required to submit the annex for communicating additional data to the declaration. 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.
Amount excluded for withdrawal 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 key 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.
Exempt income amount 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.
6) 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 codes [02] or [31], as the case may be, the amount of the installment payment entered by the previously submitted declaration will be recorded.
7) NEGATIVE
This box will be checked if no payment is to be made in installments in the corresponding period.
8) 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.
The presentation of form 202 will be mandatory for those taxpayers whose net amount of turnover for the twelve months prior to the start date of the tax period exceeds 6,000,000 euros, even in cases in which, in accordance with the provided for in the regulations governing fractional payments on account of the Corporate Tax or Non-Resident Income Tax, no income should be made as a fractional payment of the aforementioned taxes in the corresponding period.
For the rest of the entities, in the cases in which, in accordance with the rules governing fractional payments on account of the Corporate Tax or the Non-Resident Income Tax, no income should be made as a fractional payment of the aforementioned taxes in the corresponding period, the presentation of form 202 will not be mandatory.
In no case will Spanish economic interest groups and temporary unions of companies covered by the special regime of Chapter II of Title VII of the Corporate Tax Law, in which the percentage of participation in them, in its entirety, corresponds to partners or members residing in Spanish territory.
Nor will entities that, in accordance with articles 29.4 and 5 of said Law, pay taxes at the rate of 1% and 0%, be required to make the aforementioned installment payment or to present the corresponding declaration.
All amounts must be expressed in euros, with the whole part followed by two decimal places.
ANNEX II (PART 2)
COMMUNICATION OF ADDITIONAL DATA TO THE DECLARATION.
Filers who have had a net amount of 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 form 202 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 202.
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In this case, form 202, in section 5 (Additional information), includes a box 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 submitted annex is incorporated into form 202.
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The presenter completes form 202, signs it and sends it, obtaining proof of presentation.
DETAILS CORRECTIONS TO THE ACCOUNTING RESULT, EXCLUDING CORRECTION FOR TAX
COMPANIES (3)
The amount of the corrections will be recorded in the result of the profit and loss account detailed in the boxes related to this section. The remaining corrections not included in the previous boxes will be grouped in the “Other corrections to the accounting result” box.
The total net corrections (excluding corrections for Corporate Tax and article 7 of Law 16/2012) must be equal to the sum of the previous corrections (total increases – total decreases), as well as the difference between the keys [07] AND [08] of self-assessment 202.
LIMITATION ON THE DEDUCIBILITY OF FINANCIAL EXPENSES (4)
The requested data will be entered for the purposes of calculating the amount of deductible net financial expenses, limited 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 this 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 i has a maximum amount of 30% of (i1 – i2 – i3 – i4 + i5) with a minimum of one million euros (or existing proportion if the tax period is less than one year).
ADDITIONAL INFORMATION (5)
This section will be completed in cases of insufficient tax base to compensate for negative tax bases pending from previous periods.