4.4. Fractional payments of companies
If the net amount of turnover during the twelve months prior to the date on which the tax period begins on account of which the corresponding fractional payments must be made has exceeded the amount of 6 million euros, said payments must be submitted electronically in form 202 using the calculation method provided for in section 3 of article 40 of the Corporate Tax Law, during the first twenty calendar days of the months of April, October and December.
The deadline for submission with direct debit payment will be from the 1st to the 15th of each month.
If the deadline for filing falls on a non-working day, the deadline ends on the next working day and the direct debit period will generally be extended by the same number of days as the deadline for filing the declaration. If you wish to consult the calendar of non-working days, you can do so at the following link:
Calendar of non-working days New window .
For more information on split payments, please visit the following link:
Split payments New window .
You can access the procedure through the following link: