Modelo 202: Corporate Income Tax (IS) instalment payments

Modelo 202: Corporate Income Tax (IS) instalment payments is filed with Agencia Tributaria, modelo 202. With Managora you do it 100% online: you answer a few questions, sign a digital mandato (power of representation) and we draft, sign and file your application for you. Estimated total cost: €50.

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We calculate and file your instalment payment on account of Corporate Income Tax (IS) (3 per year: April, October, December). We automatically detect whether modality 2 (taxable base for the period) is compulsory due to turnover above 6M €, apply the correct rate according to the regime in the Modelo 200 (general 17,86 %, microenterprise 15 %, startup 10,71 %, large company 24 %), deduct previous instalment payments for the financial year and, if you are a large company, validate the minimum payment of 23 % of the positive result (DA 14ª LIS).

Practical guide: Spanish Corporation Tax: modelo 200 and instalment payments. Requirements, deadlines and the steps, explained.

What we charge you: €50
Managora's fee: €50.00 (21% VAT incl.)
Tasa (official government fee): No tasa payable
Processing time: 1P: 1-20 April. 2P: 1-20 October. 3P: 1-20 December. No extension.
Where it is filed: Agencia Tributaria, modelo 202 ↗
What you receive: Application

Cost breakdown: Our fee €50.00 (21% VAT incl.), no tasa (official fee). Plus the amount of the IS instalment payment resulting from your self-assessment (variable depending on tax base or tax due)..

Modelo 202: Corporate Income Tax (IS) instalment payments: how is it filed?

1Answer the chat questions (~5 minutes).
2We detect whether the modality is compulsory based on turnover, apply the rate for your regime and validate the minimum payment if you are a large company.
3Payment of €50.00 (21% VAT incl.).
4Sign the mandate from your mobile.
5We file the Modelo 202 electronically with the AEAT (Spanish Tax Agency).
6You receive the stamped copy with a CSV (secure verification code) and the payment receipt.

Which documents do you need?

•Modelo 200 from the last financial year submitted.
•Quarterly accounts / accounting position as at the payment date.
•History of previous instalment payments for the financial year.

Legal basis and things to bear in mind

Deadlines: 1P 1-20 April, 2P 1-20 October, 3P 1-20 December. No extension.
Modality 1 (art. 40.2 LIS): 18 % of the gross tax due of the last IS reduced by deductions, allowances and withholdings from the previous financial year. Optional for companies with turnover below 6M €.
Modality 2 (art. 40.3 LIS): applicable rate on the accumulated taxable base for the period. Compulsory if turnover exceeds 6M €. Rate = 5/7 × IS rate (general 17,86 %; large company above 10M € uses the 24 % rate under DT 14ª LIS).
Large-company minimum payment (DA 14ª LIS): 23 % of the positive profit-and-loss result. The HIGHER of the modality 2 calculation and the minimum payment applies.
Modality 2 rates by regime (5/7 × IS rate): general 17,86 %; small-size entities 16,43 %; microenterprise 15 %; ENISA startup 10,71 %; protected cooperative 14,29 %.
The total paid will be automatically deducted in the Modelo 200 at the close of the financial year.
Penalties: surcharges under art. 27 LGT for late filing (1-15 %); enforcement-stage surcharges of 5/10/20 % if payment is not made.

Modelo 202: Corporate Income Tax (IS) instalment payments: frequently asked questions

Modelo 202: Corporate Income Tax (IS) instalment payments: how much does it cost?

We charge you €50: our fee plus, where applicable, the fixed official tasa we advance. Our fee €50.00 (21% VAT incl.), no tasa (official fee). Plus the amount of the IS instalment payment resulting from your self-assessment (variable depending on tax base or tax due).. Managora's fee is €50.00, 21% VAT included (€41.32 net + €8.68 VAT). This procedure carries no official tasa.

Modelo 202: Corporate Income Tax (IS) instalment payments: how long does it take?

1P: 1-20 April. 2P: 1-20 October. 3P: 1-20 December. No extension.

Modelo 202: Corporate Income Tax (IS) instalment payments: which documents do I need?

You need to have to hand: Modelo 200 from the last financial year submitted., Quarterly accounts / accounting position as at the payment date., History of previous instalment payments for the financial year.. You do not upload them here: we collect the details through the guided chat.

Who files the procedure?

Managora files it in your name with Agencia Tributaria, modelo 202. You only provide the details through the chat and sign a mandato (power of representation); we prepare, sign and register it.

Can it be done online?

Yes. The whole process is online: you answer a few questions in the guided chat, sign a simple mandato on screen and receive the receipt and the official documents by email, with full legal validity.

Related procedures

Based on the legislation in force and on the official site of the competent authority: Agencia Tributaria, modelo 202 ↗.

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