If you want to go deeper, I recommend reading: Instructions for Form 200 of the Corporate Tax .
Deadline for split payments of corporate tax
The payment on account of the Corporate Tax is a split payment that is divided into 3 instalments and is mandatory.
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First payment : from April 1 to 20.
Second payment : from October 1 to 20.
Third payment : from December 1st to December 20th.
Deadlines for submission of model 202
If you want to set up a direct debit , the deadline for electronic submission of self-assessments of form 202 runs from the 1st to the 15th of the months of April, October and December.
Who has to file Form 202 on IS payments on account?
Filing Form 202 is mandatory for entities that meet these conditions :
That their trading volume for the previous year is greater than 6,010,121.04 euros , whether or not they have made a profit.
If they do not reach this figure, they will have to submit Form 202 if the result of their previous year was positive.
In October 2016, a new measure was introduced that affects companies with operating volumes of 10 million euros or more, in which case they will have to pay the stipulated minimum 23%.
