A) Calculation of the payment by instalments: article 40.2 of the LIS

Box 01. Basis of split payment

1. In the case of entities that pay taxes exclusively to the State, the following will be taken as the basis for the fractional payment:

   The full amount of the last tax period whose declaration deadline expired on the 1st of the corresponding month (April, October and December), less the deductions and bonuses, as well as the withholdings and payments on account corresponding to that period, provided that said tax period was of annual duration (box "Amount of the year to be paid or refunded" corresponding to the State, of the Corporate Tax declaration form).

2. When the last completed tax period is less than a year long, the proportional part of the tax rate from previous tax periods will also be taken into account, until a period of 12 months is completed. In this case, the basis for the split payment will be determined by the algebraic sum of the installments of the tax periods considered.

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

   (Days remaining to compute 365 ÷ Duration of the tax period) × 100

   • A company that starts its activity will not have to present a fractional payment, provided that it does not choose to do so in the manner provided for in article 40.3 of the LIS because there is no basis for its calculation.

   • If the last completed tax period lasted less than a year and was the period in which the entity began its activity, the quota that must be taken as a basis for calculating the fractional payment will be the one corresponding to said period, since there is no quota from previous tax periods that allows a 12-month period to be completed and the regulations do not contemplate raising it to one year for this case.

3. The Spanish economic interest groups and temporary business associations covered by the special regime regulated in Chapter II of Title VII of the LIS, will take as the basis for the split payment the full quota corresponding to the part of the taxable base that corresponds to non-resident partners without permanent establishment in Spanish territory, reduced by the concepts mentioned in letter a) above that, in direct proportion to their percentage of participation, correspond to the aforementioned partners.

4. In the event of merger , the basis of the fractional 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 operation had not been carried out.

   Otherwise, when there is no base tax period or this is the first since the transaction was carried out and lasts less than a year, the data from the immediately preceding tax periods of the transferring companies will be computed.

   In a 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 transmitting companies that would have resulted if said operation had not been carried out. Otherwise, and as long as the base tax period does not cover a minimum period of 365 days of the company, once such operation has been carried out, the data from the immediately preceding tax periods of the transferring companies will also be computed.

5. In the case of entities that must pay taxes jointly to the State and the Provincial Councils of the Basque Country and/or the Foral Community of Navarre, to determine the basis of the fractional payments that must be made, where applicable, the boxes corresponding to the "Quota for the year to be paid or refunded (State and Provincial Councils/Navarre)" of the Corporate Tax declaration form for the tax period on account of which the fractional payment is made will be added together. The proportion of the volume of operations carried out in common territory determined in the last tax return-settlement will be applied to the amount thus obtained.

Box 03. Amount to enter

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

When the declaration is complementary to a previous one, from the amount calculated according to what is expressed in the previous paragraph, the amount of the fractional payment that was entered at the time must be subtracted (box [02]).

The amount to be entered must be expressed with two decimals. For this purpose, if necessary, the amount will be rounded up or down to the nearest cent. In the event that the last figure of the amount obtained as a result of applying the percentage to the base of the split payment is exactly half a cent, the rounding will be carried out to the next higher figure.