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: from €29.
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).
- Estimated total cost
- from €29
- Managora's fee
- €35.09 (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 29 €, 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 29 €.
- 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?
The estimated total cost (our fee + official tasas and taxes) is from €29: Our fee 29 €, 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 €35.09, 21% VAT included (€29.00 net + €6.09 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
- Registering as self-employed (Hacienda, the Spanish tax authority, and Seguridad Social)
- Baja como autónomo (Hacienda + RETA) (deregistration as a self-employed worker)
- Deferral of a Seguridad Social (Social Security) debt (LGSS art. 23 plus RD 1415/2004)
- Deferral or instalment plan for a debt with the AEAT (Spanish Tax Agency) (art. 65 LGT)
- Application for a refund of amounts wrongly paid (devolución de ingresos indebidos) (LGT art. 221 + RD 520/2005)
- Tarifa Plana for the self-employed: application for the reduced flat-rate contribution
Based on the legislation in force and on the official site of the competent authority: Agencia Tributaria — modelo 202 ↗.
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