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Modelo 222: instalment payments for groups under tax consolidation

Modelo 222: instalment payments for groups under tax consolidation is filed with Agencia Tributaria. 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 €100.

Instalment payments on account of corporate income tax (IS) for groups under tax consolidation. The parent company files 3 payments a year (1P in April, 2P in October, 3P in December). Method M1 (18 % of the previous year's tax) or method M2, compulsory if net turnover (INCN) is over 6M € (5/7 × rate × cumulative taxable base). Minimum payment of 23 % of the positive accounting profit where INCN is 10M € or more (art. 40 LIS).

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Estimated total cost
from €100
Managora's fee
€121.00 (21% VAT incl.)
Tasa (official government fee)
No tasa payable
Processing time
1P 1-20 April, 2P 1-20 October, 3P 1-20 December (art. 40 LIS).
Where it is filed
Agencia Tributaria ↗
What you receive
Application

Cost breakdown: Our fee 100 €, with no tasa (official fee). On top of that, the group's corporate income tax instalment payment resulting from the self-assessment (variable, depending on the tax due or the taxable base)..

Modelo 222: instalment payments for groups under tax consolidation: how is it filed?

  1. 1Answer the questions in the chat (about 8 minutes).
  2. 2We check the method (M2 is compulsory if INCN is over 6M) and the minimum payment (23 % if INCN is 10M or more).
  3. 3Payment of 100 €.
  4. 4Sign the mandate from your phone.
  5. 5We file the Modelo 222 online with the AEAT (Spanish Tax Agency).

Which documents do you need?

  • •The group's quarterly / cumulative accounts (method M2).
  • •The previous year's corporate income tax assessment (method M1).
  • •Resolution electing the tax consolidation regime.

Legal basis and things to bear in mind

  • Legal framework: Ley 27/2014 LIS art. 40 + Orden HAP/523/2014.
  • M1: 18 % of the previous year's tax. M2: 5/7 × rate × taxable base; 24 % if INCN is over 10M (DT 14ª LIS).
  • Minimum payment of 23 % of the positive accounting profit (INCN of 10M € or more).
  • The year is closed off with the consolidated Modelo 220.

Modelo 222: instalment payments for groups under tax consolidation: frequently asked questions

Modelo 222: instalment payments for groups under tax consolidation: how much does it cost?

The estimated total cost (our fee + official tasas and taxes) is from €100: Our fee 100 €, with no tasa (official fee). On top of that, the group's corporate income tax instalment payment resulting from the self-assessment (variable, depending on the tax due or the taxable base).. Managora's fee is €121.00, 21% VAT included (€100.00 net + €21.00 VAT). This procedure carries no official tasa.

Modelo 222: instalment payments for groups under tax consolidation: how long does it take?

1P 1-20 April, 2P 1-20 October, 3P 1-20 December (art. 40 LIS).

Modelo 222: instalment payments for groups under tax consolidation: which documents do I need?

You need to have to hand: The group's quarterly / cumulative accounts (method M2)., The previous year's corporate income tax assessment (method M1)., Resolution electing the tax consolidation regime.. 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. 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 ↗.

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