Tax Agency:Model 202.Instructions for tax periods beginning in 2023 and subsequent periods (2023)

INSTALMENT PAYMENT

CORPORATION TAX

INCOME TAX ON NON-RESIDENT INCOME (PERMANENT ESTABLISHMENTS AND ENTITIES)
IN THE INCOME ATTRIBUTION REGIME CONSTITUTED ABROAD WITH A PRESENCE IN SPANISH TERRITORY)

Instructions

Tax periods 2023 onwards

Form 202 shall be filed exclusively by telematic means.

1) IDENTIFICATION

The identification details of the declarant shall be entered:NIF and surname and first name or company name.

Entities that pay tax jointly to the State and to the Provincial Councils of the Basque Country and/or the Community of Navarre, to which the corresponding provincial corporate income tax regulations are applicable in accordance with the provisions of the Economic Agreement with the Autonomous Community of the Basque Country or the Economic Agreement between the State and the Community of Navarre, shall also tick the corresponding box of those listed at the bottom of this section and complete the tax return form with the information that is compatible with their respective provincial regulations in order to pay the corresponding part of the provincial instalment payment in the Common Territory.These entities shall enter in their declarations the fields of identification, accrual, basis of the fractioned payment (code 01, code 16 or code 19), volume of operations in the Common Territory (%) (code 29) and the amount to be paid (code 03 or code 34).

2) DEVENUE

Exercise:Enter in this box the four digits of the year in which the payment by instalments is to be made.

Period:The following code shall be entered in this box, depending on the month in which the instalment payment is to be made:1/P for the payment to be made during the first 20 calendar days of April, 2/P for the payment to be made during the same period in October and 3/P for the payment to be made during the same period in December.

Taxpayers subject to the regulations of the Navarrese foral territory will mark 2P as a period key.Taxpayers subject to the regulations of the provincial territory of Guipúzcoa, Vizcaya or Álava, will mark 0A as the period key.

Start date of the tax period:Enter in this box the starting date of the tax period with six digits DD/MM/YYY (D = day, M = month, Y = year).

C.N.A.E. main activity: The four-digit National Classification of Activities code shall be entered.

Economic activity corresponding 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, please check the content of this paragraph.

Entity applying the regime of Law 49/2002 of 23 December 2002:This code is to be ticked by entities that are covered by the special regime provided for in Law 49/2002, of 23 December, which regulates the Tax Regime for Non-Profit Organisations and tax incentives for patronage.

Entity applying the regime of Law 11/2009 of 26 October 2009:This code is to be ticked by entities that are covered by the special regime provided for in Law 11/2009, of 26 October, which regulates Listed Real Estate Investment Companies (Sociedades Anónimas Cotizadas de Inversión en el Mercado Inmobiliario).

Venture capital company applying the special tax regime of Art. 50 LIS:Venture capital entities regulated in Law 22/2014 of 12 November 2014, which are exempt from the obligation to make the minimum instalment payment applicable to large companies, will tick this code.

Entity applying the tonnage-based regime for shipping entities:This code is to be entered by entities that are covered by the special regime for shipping entities based on tonnage, provided for in Chapter XVI of Title VII of Law 27/2014, of 28 November, on Corporate Income Tax (hereinafter LIS).

In the case of entities whose tax base is determined partly according to the objective assessment method and partly applying the general tax system (activities not included in the special system), they shall also mark in this section the code "other entities with the possibility of applying two tax rates" and enter 25/25N in the code "corporate income tax rate for the current year". In those cases where the instalment payment is made by direct filing (without using the form) due to space restrictions in the definition of the field "Additional data - Corporate income tax rate for the current year", the value "25/25" should be used instead of "25/25N".

Entities that meet the requirements of art. 101 LIS and apply tax rate art. 29.1, 1st paragraph LIS:Entities that meet the requirements of Article 101 of the LIS and at the same time apply the general tax rate of 25% should mark this code.

Net turnover in the twelve months preceding the date of commencement of the tax period exceeds 6,000,000 euros:This box must be ticked by entities that in the twelve months immediately prior to the date on which the tax period begins, have had a turnover in excess of 6,000,000.In this way, they will be obliged to calculate the instalment payment in accordance with the provisions of article 40.3 of the LIS.

Fiscally protected cooperative:Entities that are considered to be fiscally protected, in accordance with the provisions of Law 20/1990, of 19 December 1990, on the Tax Regime for Cooperatives, will mark this code.

Tick this box if ANY of the following circumstances apply:

  • Entity applying the Reserve for investments in the Canary Islands or entitled to the rebate of art. 26 Law 19/1994:In order to take into account the reduction of the taxable base or the amount to be paid, as provided for in section 1 and section 2 of the fifth additional provision of the LIS, entities that apply the investment reserve or are entitled to the rebate provided for in art. 26 of Law 20/1994 must tick this box.For this purpose, the relevant boxes in section 5, Additional information, shall also be completed.

  • Entity applying the ZEC scheme:

    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 additional provision fourteen of the LIS and for the purpose of not computing that part of the positive result which 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 applicable), entities which apply the Canary Islands Special Zone regime shall tick this box.For this purpose, the corresponding box in section 5, Additional information, shall also be completed.

    Taxpayers who have Canary Islands Special Zone branches of entities with tax residence in Spain which form part of a tax group applying the tax consolidation regime must declare separately the part of the taxable income attributable to the Canary Islands Special Zone branch.Each of these entities must file the payment on account of this tax on its corresponding form 202, without prejudice to form 222, which must be filed by the parent entity for the part of the tax base that is not taxed at the special rate and in respect of which it is going to apply the special tax consolidation regime.

  • Entity applying the Ceuta and Melilla rebate art. 33 LIS:

    This box shall be ticked in order to determine 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 deducting from it 50% of that part of the positive result which corresponds to income which is entitled to the allowance provided for in article 33 of the LIS.For this purpose, the corresponding box in section 5, Additional information, shall also be completed.

  • Entity 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 is to be ticked by entities that have had positive results from capital increases 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 these amounts from the minimum amount to be paid in as provided for in the fourteenth additional provision of the LIS.For this purpose, the corresponding box in section 5, Additional information, shall also be completed.

  • Partially exempt entity applying the special tax regime Ch. XIV Tit.VII LIS:

    Partially exempt entities to which the special tax regime established in Chapter XIV of Title VII of the LIS is applicable shall tick this box for the purposes of determining the minimum amount to be paid in accordance with the fourteenth additional provision of the LIS, since in these cases the positive result shall be taken as the positive result corresponding exclusively to non-exempt income.For this purpose, the corresponding box in section 5, Additional information, shall also be completed.

  • Entity applying the rebate under Article 34 LIS:

    This box must be ticked by entities that apply the rebate 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 as provided for in the fourteenth additional provision of the LIS, since in these cases the positive result will be taken as the result corresponding exclusively to income that has not been granted a rebate.For this purpose, the corresponding box in section 5, Additional information, shall also be completed.

    Other entities with the possibility of applying two tax rates:Entities not included in the previous keys with the possibility of applying two tax rates should tick this code.

    Corporate income tax rate for the current year:The tax rate(s) applicable in the corporate income tax return shall be entered.

    Entity with net turnover in the immediately preceding tax period of less than EUR 1 million:Entities with 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 income tax return, should mark this code.

    Net turnover in the twelve months preceding the starting date of the tax period: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 shall mark this code in the corresponding bracket.

(4) CLEARING

CORPORATE TAXPAYERS

Corporation Tax TAX PAYERS will calculate the instalment payment as set out below:

(A) CALCULATION OF THE INSTALMENT PAYMENT:MODALITY ARTICLE 40.2 LIS

KEY [01].CALCULATION OF THE BASIS FOR THE INSTALMENT PAYMENT.

  1. In the case of entities that pay tax exclusively to the State, the basis for the instalment payment shall be the full tax liability for the last tax period for which the regulatory deadline for filing a tax return expired on the first day of the corresponding month, of those indicated in the previous point, minus the deductions and allowances as well as the withholdings and payments on account corresponding to that period, provided that said tax period has been for an annual period.

  2. If the duration of the last basic tax period was less than one year, the immediately preceding tax periods must be taken into account to cover a minimum period of 365 days.In this case, the basis for the instalment payment shall be determined by the algebraic sum of the instalments of the tax periods concerned.

    If the period covered by the tax periods computed exceeds the minimum of 365 days, the following percentage of the tax period's tax liability shall be taken as the tax liability of the most remote tax period for the purposes of the aforementioned algebraic sum:

    Tax Agency:Model 202.Instructions for tax periods beginning in 2023 and subsequent periods (1)

  3. Spanish economic interest groupings and temporary joint ventures registered in the Special Register of the Ministry of Economy and Finance shall take as the basis for the instalment payment the gross tax liability corresponding to the part of the taxable base corresponding to the non-resident shareholders, less the items mentioned in point a) above which, in direct proportion to their percentage shareholding, correspond to the said shareholders.

    The entities referred to in the previous paragraph are therefore not obliged to make fractioned payments when the percentage shareholding in them corresponds, in its entirety, to partners or members resident in Spanish territory.

  4. In the case of mergers, the basis for the instalment payments corresponding to the first tax period after the operation has been carried out shall be determined by the algebraic sum of the bases that would have resulted in the transferring companies had the merger not been carried out.

    In other cases, where there is no base tax period or this is the first tax period since the transaction was carried out and the period is less than one year, the data of the immediate preceding tax periods of the transferring companies shall be computed.

    In a takeover operation and once it has been carried out, the basis of the fractioned payments of the acquiring company corresponding to the tax period in which it was carried out shall be increased by the bases of the fractioned payment of the transferring companies that would have resulted had the operation not been carried out.Otherwise, in so far as the base tax period does not cover a minimum period of 365 days of the company, the data of the immediate preceding tax periods of the transferring companies shall also be computed after such a transaction has taken place.

  5. In the case of entities that must pay taxes jointly to the State and to the Provincial Councils of the Basque Country and/or to the Community of Navarre, in order to determine the basis of the instalments to be paid, where applicable, to each of these Administrations, the proportion of the total represented by the volume of operations carried out in each territory determined in accordance with the proportion of the volume of operations carried out in each territory determined in the last tax return-settlement will be applied.

KEY [02].RESULT OF THE PREVIOUS DECLARATION (ONLY IF IT IS A SUPPLEMENTARY DECLARATION).

If this return is complementary to another return previously filed for the same concept and period, the amount of the instalment payment previously paid shall be entered in this box.In this case, the electronic code assigned to the declaration must be entered in section 6 Complementary.

KEY [03].TO ENTER.

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

In the event that this return is a complementary return to a previous one (see section 6 of these instructions), the amount of the instalment payment paid at the time (code [02]) must be subtracted from the amount calculated in accordance with the previous paragraph.

The amount to be paid must be expressed to two decimal places.For this purpose, if necessary, it shall 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 fractioned payment is exactly one half of one cent, rounding shall be carried out to the higher figure.

(B) CALCULATION OF THE INSTALMENT PAYMENT:MODALITY ARTICLE 40.3 LIS

This system is optional, subject to the exceptions discussed below, and applies to those taxpayers who voluntarily choose 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 return, within a period of two months from the start of the tax period in question or within the period between the start of the tax period in question and the end of the period for making the first instalment payment corresponding to the tax period in question if the latter period is less than two months.

Once the option has been made, the taxpayer will be bound to this method of payment in instalments with respect to the payments corresponding to the same tax period and subsequent periods, until such time as its application is waived by means of the corresponding census declaration, which must be exercised within the same deadlines established in the previous paragraph.

Notwithstanding the above, taxpayers whose turnover in the twelve months prior to the start date of the tax period exceeds 6,000,000 euros, as well as taxpayers who have availed themselves of the special tax regime established in Chapter XVI of Title VII of the LIS (taxation regime for shipping entities based on tonnage), are obliged to make the instalment payments under this system.

The latter taxpayers should bear in mind that the application of the modality established in Article 40.3 of the LIS will be made 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 Article 115 of the same legal text, without calculating any deduction on the part of the tax liability derived from the part of the tax base determined in accordance with the provisions of Article 116.

Spanish economic interest groupings and temporary joint ventures registered in the Special Register of the Ministry of Economy and Finance will not be obliged to make fractioned payments in respect of the part of the taxable base corresponding to members resident in Spanish territory, nor will this taxable base form part of the basis for the fractioned payment.Consequently, the aforementioned entities are not obliged to make fractioned payments when the percentage shareholding in them corresponds, in its entirety, to shareholders or members resident in Spanish territory.

In the case of taxpayers who pay taxes jointly to the State and to the Provincial Councils of the Basque Country and/or to the Community of Navarre, the basis of the instalment payment will be the proportional part corresponding to each of these Administrations, taking into account the volume of transactions carried out in each territory determined according to the volume of transactions carried out in each territory according to the last tax return-settlement.

CALCULATION OF THE BASIS FOR THE INSTALMENT PAYMENT.

Taxpayers who have opted to make the instalment payment in accordance with the provisions of Article 40(3) of the LIS, shall take as the basis for the instalment payment the part of the taxable income for the first three (corresponding to 1/P), nine (corresponding to 2/P) or eleven months (corresponding to 3/P) of each calendar year, determined in accordance with the rules of the Corporate Income Tax Act, taking into account, where applicable, the limits for the offsetting of tax losses from previous years.

Taxpayers whose tax period does not coincide with the calendar year make the instalment payment on the part of the gross tax base for the days that have elapsed since the beginning of the tax period until the beginning of each of the periods to pay the instalment payment of 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].ACCOUNTING RESULT (AFTER IS).

The profit or loss on the profit and loss account after corporation tax shall be entered in code [04].

KEYS [05] AND [06].ADJUSTMENT FOR CORPORATE INCOME TAX.

The amount corresponding to increases in the profit or loss from income tax is entered in code [05] and the amount corresponding to decreases in the profit or loss account is entered in code [06].

KEY [37].Reversal OF 30% OF THE AMORTIZATION COSTS.ACCOUNTING (ART.7 LAW 16/2012).

The amount corresponding to the 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 and which, as a result of the provisions of article 7 of Law 16/2012, of 27 December, had to allocate an increase to the profit and loss account, shall be entered in code [37].

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

The amount corresponding to the total increase in the profit and loss account, except for the adjustment for corporation tax and the adjustment for the limitation of tax deductible depreciation, is entered in code [07], and the amount corresponding to the decrease in the profit and loss account is entered in code [08].

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

These are calculated amounts:

key 38 = key 05 + key 07

key 39 = key 06 + key 37 + key 08

KEY [13].EX-ANTE TAX BASE

It is a calculated amount:key 13 = key 04 + key 38 - key 39.

KEY [44].REMAINING CAPITALISATION RESERVE NOT APPLIED DUE TO INSUFFICIENT BASE.

This box shall only be entered by taxpayers whose tax rate corresponds to that provided for in section 1 or 6 of article 29 of the Corporate Income Tax Act, 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 full 10% of the increase in equity in the corporate income tax return (form 200), thus being able to apply the remainder pending due to insufficient tax liability for amounts corresponding to previous years.

In this sense, the reduction in the tax base of a given tax period relating to the capitalisation reserve corresponds to 10% of the increase in equity, for the determination of which it is essential that the year-end has occurred.This means that the application of the capitalisation reserve cannot be taken into account in the determination of the tax base applicable to the instalment payments, since the tax period will not have ended and the year-end will not have taken place, it will not have been possible to determine the possible increase in equity which would determine the reduction of the tax base.This can only be determined in the tax return for the corresponding tax period which, in accordance with Article 124.1 of the LIS, must be filed within 25 calendar days following the six months after the end of the tax period.

Consequently, the fractioned payments may not include a reduction for this item (capitalisation reserve) in the part of the tax base on the basis of which such fractioned payments are determined.On the other hand, a reduction may be shown for the capitalisation reserve, 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 capitalisation reserve not applied due to insufficient base.

KEY [14].OFFSETTING OF TAX LOSSES FROM PREVIOUS PERIODS.

The amount of the negative bases from previous periods that are subject to compensation for the purposes of this return shall be entered.It takes the value zero if box 13 - box 44 is negative or zero, except if any amount has been entered in the box as part of the taxable amount in the taxable base due to withdrawal or holding transactions.

The offsetting of tax losses from previous periods is limited to 70% of the taxable income prior to the application of the capitalisation reserve established in article 25 of the LIS and its offset.

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 shall be replaced by the following:

  • 50 per cent, if the net turnover in the 12 months in question is at least EUR 20 million but less than EUR 60 million.

  • 25 per cent, if the net turnover in the 12 months in question is at least EUR 60 million.

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 tax losses referred to in the preceding paragraph shall not apply to the amount of income relating to write-offs and waivers 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 tax rate art. 29.1, 1st paragraph LIS).

The equalisation reserve is a tax incentive applicable to small entities (those whose turnover in the immediately preceding tax period is less than EUR 10 million).In this respect, the corrections to the accounting result do not include the amount corresponding to the equalisation reserve.After the corrections to the accounting result, a preliminary tax base is obtained, on which the offsetting of tax losses would be applied, and the taxable base is obtained, on which, if applicable, the equalisation reserve would be applied, which must be taken into account for the purposes of the instalment payments, as indicated in Article 105(5) of the LIS, and which may reduce or add to that tax base.Thus, provided that the requirements set out in Article 105 are met, the positive taxable base (provided that it does not exceed the amount of 1 million euros) may be reduced by up to 10 per cent of its amount.If the tax base is reduced, a reserve must be set aside against the profit for the year for the amount of the reduction.Thus the amount of the reduction should be included in the key [46].

These amounts shall be added to the tax base of the tax periods ending in the 5 years immediately following the end of the tax period in which the reduction is made, if the taxpayer has a negative tax base and up to the amount of the same.The addition amount should be included in the code [45].

PREVIOUS RESULT.

B1 GENERAL CASE (SINGLE PERCENTAGE ENTITIES).
KEYS [16], [17] AND [18].

The amount will be calculated automatically on the basis of the data entered in the declaration.

For example:

Key [16] = key [13] - key [44] - key [14] + key [45] - key [46], cannot be negative.

Key [17] = 19⁄20 x the tax rate indicated in the tax rate box, all rounded up, provided that the entity's turnover in the 12 months preceding the date on which the tax period begins is at least EUR 10 million.

Key [17] = 5⁄7 × tax rate indicated in the tax rate box, all rounded down to the nearest whole number, provided that the entity's turnover in the 12 months preceding the date on which the tax period begins is less than EUR 10 million.

Special case:If you tick the key "Entity applying the tonnage-based regime for shipping entities", Key [17] should in any case be 25.

KEY [47].ARTICLE 3 ALLOCATIONS.11.12 OF THE LIS (DA 7ª LEY 20/1990) (ONLY COOPERATIVES).

The allocation provided for in section 12 of article 11 of the Corporate Income Tax Act (which regulates its integration into the tax base in accordance with the provisions of the LIS, with a limit of 70% of the positive tax base prior to its integration, the application of the capitalisation reserve established in article 25 and the offsetting of negative tax bases), will refer to the full positive tax liability without taking into account its integration or the offsetting of negative tax bases.Thus, for cooperative societies, it will be applied after the tax rate has been applied, and the amount of the tax must be converted into a quota, depending on the corresponding tax rate.

Cooperative societies applying this limit shall make the appropriate positive or negative adjustment to this limit in this key and shall not make any adjustment to the accounting result for this reason prior to the determination of the tax base.

KEY [40].OFFSETTING OF NEGATIVE CONTRIBUTIONS FROM PREVIOUS PERIODS (ONLY COOPERATIVES).

Cooperatives that are not fiscally protected shall complete in this box the negative quotas to be offset from previous periods.

The offsetting of negative tax losses from previous periods is limited to 70% of the full tax liability prior to offsetting.

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 shall be replaced by the following:

  • 50 per cent, if the net turnover in the 12 months in question is at least EUR 20 million but less than EUR 60 million.

  • 25 per cent, if the net turnover in the 12 months in question is at least EUR 60 million.

In any case, full tax payments shall be offset in the tax period for the amount resulting from multiplying the average tax rate of the entity by EUR 1 million.

The limitation on the offsetting of tax losses referred to in the preceding paragraph shall not apply to the amount of income relating to waivers and deferrals resulting from an agreement with creditors who are not related to the taxpayer.For this purpose it should be taken into account whether the income corresponds to cooperative or extra-cooperative results.

KEYS [48] AND [49].LEVELLING RESERVE (art. 105 LIS) CONVERTED INTO FEES (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 small entities (those whose turnover in the immediately preceding tax period is less than 10 million euros).In this respect, the corrections to the accounting result do not include the amount corresponding to the equalisation reserve.After the corrections to the accounting result, a preliminary tax base is obtained, on which the offsetting of tax losses would be applied, and the taxable base is obtained, on which, if applicable, the equalisation reserve would be applied, which must be taken into account for the purposes of the instalment payments, as indicated in Article 105(5) of the LIS, and which may reduce or add to that tax base.

Thus, provided that the requirements set out in Article 105 are met, the positive taxable base (provided that it does not exceed the amount of 1 million euros) may be reduced by up to 10 per cent of its amount.If the tax base is reduced, a reserve must be set aside against the profit for the year for the amount of the reduction.The amount of the reduction, converted into quotas by applying the corresponding tax rate, should be included in the code [49].

These amounts shall be added to the tax base of the tax periods ending in the 5 years immediately following the end of the tax period in which the reduction is made, if the taxpayer has a negative tax base and up to the amount of the same.The addition amount, converted into quotas by applying the corresponding tax rate, should be included in the code [48].

KEYS [18]

The 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] shall contain the amount of the base of the instalment payment to which the lower of the two tax rates indicated in the tax rate key applies, rounded down to the nearest whole number.

In the case of shipping entities applying the special tonnage-based regime whose taxable base is determined partly according to the objective assessment method and partly applying the general tax regime (activities not included in the special regime), they shall include in this box the base of the instalment payment corresponding to the entity's activities taxed under the general regime.

Key [23] shall contain the amount of the base of the instalment payment to which the higher of the two tax rates indicated in the tax rate key applies.

In the case of shipping entities applying the special tonnage-based regime whose taxable base is determined partly according to the objective assessment method and partly applying the general tax regime (activities not included in the special regime), they shall include in this box the base of the instalment payment corresponding to the activity of the entity 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 on the basis of the data entered in the declaration.

For example:

The key [19] shall be equal to key [13] - key [44] - key [14] + key [45] - key [46], but may not 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 12 months preceding the date on which the tax period begins is at least EUR 10 million.

Key [21] = 5⁄7 × tax rate indicated in the tax rate box, all rounded down to the nearest whole number, provided that the entity's turnover in the 12 months preceding the date on which the tax period begins is less than EUR 10 million.

The key [22] shall be = (key [20] × key [21])⁄100

Key [24] = 19⁄20 × tax rate indicated in the tax rate box, all rounded up, provided that the entity's turnover in the 12 months preceding the date on which the tax period begins is at least EUR 10 million.

In the case of shipping companies that apply the special regime on the basis of tonnage, the tax rate applicable to the base of the instalment payment corresponding to the activity taxed under the special regime will be 25%.

Key [24] = 5⁄7 × tax rate indicated in the tax rate box, all rounded down to the nearest whole number, provided that the entity's turnover in the 12 months preceding the date on which the tax period begins is less than EUR 10 million.

In the case of shipping companies that apply the special regime on the basis of tonnage, the tax rate applicable to the base of the instalment payment corresponding to the activity taxed under the special regime will be 25%.

Key [25] = (key [23] × key [24])⁄ 100.

KEY [42].OFFSETTING OF NEGATIVE CONTRIBUTIONS FROM PREVIOUS PERIODS (ONLY COOPERATIVES).

Tax-sheltered cooperatives shall complete in this box the negative quotas to be offset from previous periods.
The offsetting of negative tax losses from previous periods is limited to 70 per cent of the full tax liability prior to offsetting.

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 shall be replaced by the following:

  • 50 per cent, if the net turnover in the 12 months in question is at least EUR 20 million but less than EUR 60 million.

  • 25 per cent, if the net turnover in the 12 months in question is at least EUR 60 million.

In any case, full tax payments shall be offset in the tax period for the amount resulting from multiplying the average tax rate of the entity by EUR 1 million.

The limitation on the offsetting of tax losses referred to in the preceding paragraph shall not apply to the amount of income relating to waivers and deferrals resulting from an agreement with creditors who are not related to the taxpayer.For this purpose it should 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 tax rate art. 29.1, 1st paragraph LIS).

The equalisation 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 respect, the corrections to the accounting result do not include the amount corresponding to the equalisation reserve.After the corrections to the accounting result, a preliminary tax base is obtained, on which the offsetting of tax losses would be applied, and the taxable base is obtained, on which, if applicable, the equalisation reserve would be applied, which must be taken into account for the purposes of the instalment payments, as indicated in Article 105(5) of the LIS, and which may reduce or add to that tax base.Thus, provided that the requirements set out in Article 105 are met, the positive taxable base (provided that it does not exceed the amount of 1 million euros) may be reduced by up to 10 per cent of its amount.If the tax base is reduced, a reserve must be set aside against the profit for the year for the amount of the reduction.Thus the amount of the reduction should be included in code [52].

These amounts shall be added to the tax base of the tax periods ending in the 5 years immediately following the end of the tax period in which the reduction is made, if the taxpayer has a negative tax base and up to the amount of the same.The addition amount is to be included in code [51].

These codes will be used by cooperative societies which, where applicable, meet the requirements for applying 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 BE PAID.

KEY [27].BONUSES CORRESPONDING TO THE COMPUTED PERIOD (TOTAL).

The total amount of the allowances of Chapter III of Title VI of the LIS and other allowances applicable to the taxpayer in the corresponding period shall be entered.

KEY [28].WITHHOLDINGS AND PAYMENTS ON ACCOUNT LEVIED ON INCOME FOR THE PERIOD COMPUTED (TOTAL).

The total amount of withholdings and payments on account made to the taxpayer on income for the period computed shall be entered.

KEY [29].VOLUME OF OPERATIONS IN THE COMMON TERRITORY (%).

The figure of the percentage corresponding to the State taxation according to the proportion of the volume of transactions carried out in the Common Territory determined in the last tax return is to be entered.

KEY [30].INSTALMENT PAYMENTS FOR PREVIOUS PERIODS IN COMMON TERRITORY (TOTAL).

The total amount of the instalments previously paid in common territory for the same tax period shall be entered.

KEY [31].RESULT OF THE PREVIOUS DECLARATION (ONLY IF IT IS A SUPPLEMENTARY DECLARATION).

If this return is complementary to another return previously filed for the same concept and period, the amount of the instalment payment previously paid shall be entered in this box.In this case, the electronic code assigned to the declaration must be entered in section 6 Supplementary.

KEY [32].OUTCOME.

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 AMOUNT TO BE PAID (ONLY FOR COMPANIES WITH CN EQUAL TO OR MORE THAN €10 MILLION)

De acuerdo con la disposición adicional decimocuarta de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, en la redacción dada por el artículo 71 de la Ley 6/2018, de 3 de julio, de Presupuestos Generales del Estado para el año 2018 y el artículo 4 de la Ley 8/2018, de 5 de noviembre, la cantidad a ingresar no podrá ser inferior, en ningún caso, al 23% ( 25% para contribuyentes a los que resulte de aplicación el tipo de gravamen previsto en el primer párrafo del apartado 6 del artículo 29 de esta Ley) del resultado positivo de la cuenta de pérdidas y ganancias del ejercicio de los 3, 9 u 11 primeros meses de cada año natural o, para contribuyentes cuyo período impositivo no coincida con el año natural, del ejercicio transcurrido desde el inicio del período impositivo hasta el día anterior al inicio de cada período de ingreso del pago fraccionado, determinado de acuerdo con el Código de Comercio y demás normativa contable de desarrollo, minorado exclusivamente en los pagos f

This positive result shall exclude the amount thereof corresponding to income deriving from debt write-offs or deferrals as a result of an agreement between the taxpayer's creditors, and shall include that part of its amount which is included in the taxable base for the tax period.

The amount of the positive result resulting from operations to increase capital or equity by offsetting credits that are not included in the tax base by application of article 17.2 of Law 27/2014, of 27 November, on Corporate Income 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 27 November, on Corporate Income Tax is applicable, the positive result will be taken as the result corresponding exclusively to non-exempt income.In the case of entities to which the rebate established in article 34 of Law 27/2014, of 27 November, on Corporate Income Tax is applicable, the positive result will be taken as the result corresponding exclusively to income that is not subsidised.

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 to be made in accordance with the provisions of section 1 of the fifth additional provision of the LIS will be excluded from the aforementioned positive result.
In the case of entities entitled to the rebate provided for in article 26 of Law 19/1994, 50% of the gross tax liability corresponding to the income entitled to said rebate will be excluded from the aforementioned positive result.

In the case of entities that apply the tax credit provided for in article 33 of the LIS, which regulates the tax credit 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 applying the Canary Islands Special Zone Tax Regime regulated in Title V of Law 19/1994, the part of the tax base of the Canary Islands Special Zone Entity which, for the purposes of applying the special rate of taxation, derives from operations materially and effectively carried out within the geographical area of the Canary Islands Special Zone, which results from applying the percentage indicated in Article 44 of Law 19/1994, shall not be calculated for the purposes of the minimum instalment payment, unless the provisions of letter b) of section 6 of the said Article should be applied, in which case the positive result to be calculated shall be reduced by the amount resulting from applying the provisions of the said letter.

This minimum payment shall not be applicable to the entities referred to in sections 3, 4 and 5 of article 29 of Law 27/2014, of 27 November, on Corporate Income Tax, nor to those referred to in Law 11/2009, of 26 October, which regulates Listed Public Limited Companies for Investment in the Real Estate Market, nor to the venture capital entities regulated in Law 22/2014, of 12 November.

Nor will the minimum amount to be paid to shipping entities under the special regime based on tonnage be applicable.However, for those entities whose taxable income is determined partly according to the objective assessment method and partly applying the general tax system (activities not included in the special system), the taxpayer must include in box 33 (minimum amount to be paid) the amount that, where applicable, corresponds to the activities included in the general system, as these activities are not excluded from the minimum fractioned 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 27 November, on Corporate Income Tax.

KEY [34].AMOUNT TO BE PAID

Key [34] = The larger of key [32] or [33].

TAXPAYERS LIABLE TO NON-RESIDENT INCOME TAX

Non-resident income taxpayers who obtain income through a permanent establishment will calculate the instalments on the same terms as corporate income taxpayers, but taking into account the peculiarities deriving from their status as taxpayers of the aforementioned non-resident income tax (Article 23.1 of the revised text of the LIRNR).

Entities under the income attribution system incorporated abroad with a presence in Spanish territory must make instalment payments under the same terms as taxpayers of this tax with a permanent establishment in Spain, for the amount corresponding to the part of the income attributable to the non-resident members.When the payment is made in instalments in accordance with Article 40.3 of the LIS, the taxable base will be calculated in accordance with the provisions of Chapter V of the Non-Resident Income Tax Act (Article 18 of Royal Decree 1776/2004, of 30 July).

5. ADDITIONAL INFORMATION

Taxpayers whose net turnover in the twelve months preceding the date on which the tax periods begin is at least EUR 10 million are obliged to submit the additional information annex to the tax return.For this purpose they shall mark the code "communication of additional data to the declaration" indicating the company reference number (CRN) corresponding to this communication.

Amount excluded for write-off or stand-by operations:For the purposes of the minimum instalment payment calculated on the basis of the positive result of the profit and loss account for the first 3, 9 or 11 months of the financial year determined in accordance with the Commercial Code and other implementing accounting regulations, the amount of the positive result corresponding to income deriving from income derived from debt write-off or standby operations as a result of an agreement between the taxpayer's creditors must be entered under this code.

Part included in the tax base due to withdrawal or stand-by transactions:For the purposes of the minimum instalment payment calculated on the basis of the positive result of the profit and loss account for the first 3, 9 or 11 months of the financial year determined in accordance with the Commercial Code and other implementing accounting regulations, the amount of the part included in the tax base due to write-off or stand-by operations as a result of an agreement between the taxpayer's creditors must be entered under this code.

Part integrated in the tax base at the level of the quota for withdrawal or waiting operations (only co-operatives):For the purposes of determining the limits for offsetting negative contributions from previous periods, cooperatives shall also include in this code the amount of the part included in the tax base at the level of the contribution due to write-off or standby operations as a result of an agreement between the taxpayer's creditors.

Income from reversal of impairments that is included in the tax base:In accordance with the criteria contained in the consultation of the Directorate General for Taxation V0155-17, it should be understood that the reversal of the impairment regulated in section 3 of the sixteenth transitional provision of the LIS takes place on the last day of the tax period, and therefore, in general, it should not be taken into account for the purposes of calculating the instalment payments under 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 instalment payment, which is calculated on the basis of the positive result of the profit and loss account for the first 3, 9 or 11 months of the financial year determined in accordance with the Commercial Code and other implementing accounting regulations, the amount of the reserve for investments in the Canary Islands to be made must be entered in this code.

Amount corresponding to the rebate provided for in art. 26 of Law 19/1994:For the purposes of the minimum instalment payment, which is calculated on the basis of the positive result of the profit and loss account for the first 3, 9 or 11 months of the financial year, determined in accordance with the Commercial Code and other implementing accounting regulations, the amount of the rebate provided for in art. 26 of Law 19/1994 must be entered in this code.This amount shall be 50% of the gross amount corresponding to the income referred to in this provision.

Amount not computable due to the application of the ZEC tax regime:For the purposes of the minimum instalment payment calculated on the basis of the positive result of the profit and loss account for the first 3, 9 or 11 months of the financial year determined in accordance with the Commercial Code and other implementing accounting regulations, those entities that apply the tax regime of the Canary Islands Special Zone, regulated in Title V of Law 19/1994, shall complete in this code 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 apply, in which case the applicable reduction to be included in this code shall be the amount resulting from applying the provisions of that letter.

Amount of the reduction corresponding to income entitled to the rebate provided for in art. 33 LIS:For the purposes of the minimum instalment payment calculated on the basis of the positive result of the profit and loss account for the first 3, 9 or 11 months of the financial year determined in accordance with the Commercial Code and other implementing accounting regulations, 50 percent of the part of the positive result corresponding to income that is entitled to the rebate for income obtained in Ceuta or Melilla provided for in article 33 of the Corporate Income Tax Act shall be entered under this code.

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 instalment payment calculated on the basis of the positive result of the profit and loss account for the first 3, 9 or 11 months of the financial year determined in accordance with the Commercial Code and other implementing accounting regulations, the amount of the positive result resulting from operations to increase capital or equity by offsetting credits that are not included in the tax base by application of Article 17.2 of the Corporate Income Tax Act shall be entered under this code.

Amount of exempt income of entities applying the special tax regime of Chapter XIV of Title VII LIS:For the purposes of the minimum instalment payment calculated on the basis of the positive result of the profit and loss account for the first 3, 9 or 11 months of the financial year determined in accordance with the Commercial Code and other implementing accounting regulations, partially exempt entities to which the special tax regime established in Chapter XIV of Title VII of the Corporate Income Tax Act applies shall fill in the amount of the exempt income in this code.

Amount of the rebate provided for in art. 34 LIS:For the purposes of the minimum instalment payment, which is calculated on the basis of the positive result of the profit and loss account for the first 3, 9 or 11 months of the financial year determined in accordance with the Commercial Code and other implementing accounting regulations, the amount of the subsidised income for the provision of local public services established in Article 34 of the Corporate Income Tax Act shall be entered in this code.

(6) SUPPLEMENTARY DECLARATION

If this return is complementary to another return previously filed for the same concept and period, the electronic code of the previous return must be entered.In this case, in codes [02] or [31], as the case may be, the amount of the instalment payment made for the previously filed return shall be entered.

(7) NEGATIVE

This box shall be ticked if no instalment payment is due for the relevant period.

8) INCOME

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

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

DEADLINE FOR SUBMISSION

The instalment payment shall be made during the first twenty calendar days of April (1/P), October (2/P) and December (3/P) of each calendar year.Deadlines falling on a Saturday or a non-business day shall be deemed to be moved to the first immediately following business day.

Form 202 must be filed by taxpayers whose net turnover for the twelve months prior to the start date of the tax period exceeds 6,000,000 euros, even in those cases in which, in accordance with the provisions of the rules governing payments in instalments on account of Corporation Tax or Non-Resident Income Tax, no payment must be made in the corresponding period for payment in instalments of the aforementioned taxes.

For other entities, in cases in which, in accordance with the rules governing payments by instalments on account of Corporate Income Tax or Non-Residents' Income Tax, no payment must be made as instalments of the aforementioned taxes in the corresponding period, it shall not be obligatory to file form 202.

Under no circumstances will Spanish economic interest groupings and temporary joint ventures covered by the special regime of Chapter II of Title VII of the Corporate Income Tax Act be obliged to file the form, in which the percentage of participation in the same, in its entirety, corresponds to partners or members resident in Spanish territory.

Entities which, in accordance with Articles 29.4 and 5 of the aforementioned Law, are taxed at a rate of 1% and 0% will also not be obliged to make the aforementioned payment in instalments or to file the corresponding tax return.

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

ANNEX II (PART 2)

COMMUNICATION OF ADDITIONAL DATA TO THE DECLARATION.

The taxpayers who have had a net turnover in the twelve months preceding the date on which the tax periods begin of at least ten million euros shall be obliged to file this annex.

In order 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 can be accessed from the instalment payment form itself.The steps to be taken are as follows:

  1. The filer initiates the filing procedure and opens the Form 202 form.

  2. In this case, Form 202, in section 5 (Additional information), includes a box to mark with an X that the additional data requested are to be communicated.This enables a button to open the form, which is filled in, signed and sent.As a result, the window with the form is closed and the NRS (Company Reference Number) corresponding to the submitted schedule is incorporated in Form 202.

  3. The submitter completes the form 202, signs it and sends it, obtaining the filing receipt.

DETAIL OF ADJUSTMENTS TO ACCOUNTING PROFIT, EXCLUDING ADJUSTMENT FOR INCOME TAX
COMPANIES (3)

The amount of the corrections to the profit or loss on the profit and loss account detailed in the related boxes in this section shall be disclosed.The box "Other corrections to the accounting result" shall group together the remaining corrections not included in the previous boxes.

The total net corrections (excluding corrections for Corporate Income Tax and for art. 7 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 the self-assessment 202.

LIMITATION ON THE DEDUCTIBILITY OF FINANCIAL CHARGES (4)

The data requested for the purpose of calculating the amount of deductible net financial expenses, limited to 30 per cent of the operating profit for the year or EUR 1 million if the above amount is less than this amount, shall be disclosed.If the entity's tax period is less than one year, the amount of this limitation shall be the result of multiplying EUR 1 million by the ratio of the length of the tax period to the length of 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 must be completed in cases of insufficient taxable income to offset tax losses pending from previous periods.

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