Form 222. IS. Regime of fiscal consolidation. Instalments.
General Details
Denomination
Form 222. IS. Regime of fiscal consolidation. Instalments.
Procedure type
Taxation
Subject
Taxes
Purpose
To facilitate the declaration and payment of their fractional payments corresponding to the Corporate Tax by groups of companies. Form 222 must be submitted electronically. However, the presentation of form 222 to the Provincial Councils of the Basque Country and/or the Foral Community of Navarre by taxpayers who jointly pay taxes to the State Administration and the aforementioned Provincial Administrations, must be carried out following the presentation instructions issued by them.
Responsible body
State Revenue Office
General information about the procedure
Start form
interested
Applicant: Company
Place for presentation
Telematics, at the Tax Agency's electronic headquarters.
Documentation
Form 222
Phases of the procedure/service
There are no specific processing phases.
Forms
Resolution deadline
Does not have
Resolution body
State Revenue Office
Information related to electronic processing
Identification system
Electronic certificate
Level of interactivity
Level 4: Electronic processing
Regulations
Basic Regulations
Order HFP/227/2017, of March 13,by which model 202 is approved to make installment payments on account of the Corporation Tax and the Non-Resident Income Tax corresponding to permanent establishments and entities under the regime of attribution of income incorporated abroad with presence in Spanish territory, and model 222 to make installment payments on account of the Corporate Tax under a tax consolidation regime and establishes the general conditions and the procedure for its electronic presentation (BOE, March 15, 2017).
Processing regulations
Order HAP/2194/2013, of November 22,which regulates the procedures and general conditions for the presentation of certain self-assessments, information returns, census returns, communications and refund requests, of a tax nature (BOE 26-November-2013)
Regulations approving the inclusion of the procedure or service in the registry
Resolution of December 28, 2009, of the Presidency of the State Tax Administration Agency,creating the e-portal and regulating the electronic registers of the Tax Agency (Official State Gazette, 29 December 2009).