The project to modify Order HFP/227/2017, of March 13, is already public, which approves model 202 to make installment payments on account of Corporation Tax and Non-Resident Income Tax corresponding to permanent establishments and entities under the income allocation regime constituted abroad with a presence in Spanish territory, and model 222 to make installment payments on account of Corporation Tax under the fiscal consolidation regime and establish the general conditions and procedure for your electronic submission.
These are the novelties that the new regulations will bring.
Identification of contributors with a turnover of less than one million euros
As a consequence of the modifications made by Law 31/2022, of December 23, of General State Budgets for the year 2023, in the Corporation Tax, with effects for tax periods that will begin as of January 1, 2023 , consisting of the introduction of a reducible tax rate applicable to those matters that have a turnover of less than one million euros in the previous tax period, and a two-time reduction in the general tax rate, and with the purpose of improving assistance to taxpayers to complete the self-assessment of fractional folios, models 202 and 222, including as additional data, a mark that is identical to the entities with the importation of the figure of the negotiations of the lower immediately preceding tax period to 1 million euros.
Incorporation of the tax bases of the subsidiary entities in the consolidation regime
On the other hand, Law 38/2022, of December 27, for the establishment of temporary energy taxes and credit institutions and financial credit establishments and by which the temporary solidarity tax on large fortunes, and certain modifications Tax regulations, has introduced in Law 27/2014, of November 27, on Corporation Tax, an eighteenth additional provision that incorporates, with effect for the tax periods that will begin in 2023 temporary, a measure in the determination of the taxable in the tax consolidation regime, which consists in the fact that the tax base of the tax group includes the positive tax bases and 50 percent of the individual negative tax bases corresponding to each and every one of the entities that are members of the tax group.
The tax bases not included in the tax base of the tax group will be included in the tax base of the same in each of the first ten tax periods that will begin on January 1, 2024.
Consequently, in order to adapt model 222 to the provisions of Law 38/2022, of December 27, model 222 is modified as well as the Annex "Communication of additional data" Part 2 to collect in section 7 of additional information the individual negative tax bases pending integration by the eighteenth additional provision of the Corporation Tax Law.
Substitution of annexes in models 202 and 22
Consequently, the new order replaces Annex I of Order HFP/227/2017, of March 13, by which appears as Annex I of this new provision. In the same way, Annex II of Order HFP/ 227/2017, of March 13, is constituted, for which it appears as Annex II of the order of 2023.
The new models 202 and 222 will be applicable for the first time for self-assessment of split pages, whose submission period begins in April 2023.
