Law 27/2014 of 27 November of the Company Tax (hereinafter LIS) incorporates a number of new developments that entered into force from 1 January 2015 and are applicable to the tax periods which are start from that date. In this sense, it is necessary to adapt the models of payments in force to the current rules, with the double purpose of facilitating the presentation of their declaration to those companies whose tax period starts from 1 January 2015, and to obtain, for the control of public revenue, information on the collection effect of new measures introduced by the LIS concerning the minorination or the addition of the positive tax base associated with the levelling reserve (for the entities which fulfil the conditions laid down in Article 101 of the LIS), the additional amount in the deduction of financial expenses and the minoration of the tax base by the remaining non-applied capitalisation reserve in the event of the insufficiency of the tax base.

In this regard, and in accordance with Article 25 (1) and (2) of the LIS, the reduction in the tax base of a given tax period on the capitalisation reserve corresponds to 10% of the increase in the own funds, for the determination of which the closure of the financial year is essential. Therefore, the application of the capitalisation reserve cannot be taken into account in the determination of the tax base applicable to the split payments, since the tax period will not have been completed and the closure of the cap will not have taken place. exercise. Therefore, the amount of the same can only be determined in the statement of the corresponding tax period which, in accordance with Article 124.1 of the LIS, will be submitted within 25 calendar days following the 6 months after the end of the period. the conclusion of the tax period.

However, if a reduction in the capitalisation reserve may be indicated for the outstanding amounts of application of the reduction in previous years, which in accordance with Article 25 (1) of the LIS, may be applied in the immediate and successive 2 years.

In this order, it is appropriate to amend the models of split payments and information annexes which, if appropriate, should be presented with these models and which are contained in the model 222 in Order EHA/1721/2011, 16 of June, for which the model 222 is approved for the payment of the payments in the form of the tax on corporate income tax consolidation under the general conditions and the procedure for its telematic presentation, amended by Order HAP/2214/2013 of 20 November, and in relation to the model 202, in the Order HAP/2055/2012 of 28 September 2012 approving the model 202 for the payment of the split payments on behalf of the Company Tax and the Non-Resident Income Tax on permanent establishments and entities on the basis of the allocation of income abroad with a presence on Spanish territory, and the general conditions and the procedure for its telematic presentation, as amended by the HAP/2214/2013 Order, of 20 November.

The LIS, in its article 40.1, the obligation of the taxpayers of this Tax to effect, in the first twenty calendar days of the months of April, October and December, a split payment on account of the liquidation corresponding to the tax period which is in progress on the first day of each of the months indicated. For its part, Article 23.1 of the recast text of the Non-Resident Income Tax Act, approved by Royal Legislative Decree 5/2004, of 5 March, provides that taxpayers for this tax will obtain income by permanent establishment, shall be obliged to make split payments on account of the same terms as the entities subject to the Company Tax.

On the other hand, in points (g), (l), (m) and (n) of the third-fourth transitional provision of the LIS, a number of temporary measures are laid down for the 2015 tax period and for the purposes of the tax periods. which are initiated within the year 2015, which affect the calculation of the split payment. Thus, the limit to the compensation of negative tax bases in force in 2014 is maintained, clarifying that for the calculation of the limit, the reserve of capitalisation regulated in Article 25 of the LIS will not be taken into account, thus calculating the the same way that it was done in the fractionated payments prior to the creation of this capitalization reserve.

It is also extended on a temporary basis, certain measures for the determination of split payments to be made in the form provided for in Article 40 (3) of the LIS. This is the case of the already mentioned limit to the compensation of negative tax bases, as well as the fraction by which the percentage referred to in this article must be multiplied to determine the amount of the split payment. However, in order to fix its amount, the rule no longer refers to the volume of transactions calculated in accordance with Article 121 of Law No 37/1992 of 28 December 1992 on the value added tax, if not only the amount of the net amount of the turnover.

On the other hand, the LIS has moved to contain in its Article 40 the percentages to be applied to determine the amount of the instalments, noting that these percentages may be modified by the General Budget Law. the State, as opposed to what was previously the case, in which the percentages were established directly in the State General Budget Law.

The sole final provision of the Company Tax Regulation, approved by Royal Decree 1777/2004 of 30 July 2004, enables the Minister for Economic Affairs and Finance to approve the split payment model and determine the place and form of presentation of the site. For its part, Article 8.1 of the Non-Resident Income Tax Regulation, approved by Royal Decree 1776/2004 of 30 July 2004, provides that the permanent establishments of taxpayers of that tax will be obliged to make payments in instalments on the same assumptions and conditions as those laid down in the corporate tax rules.

The ratings to the Minister of Economy and Finance or the Minister of Finance are currently to be understood by the Minister of Finance and Public Administrations, in accordance with Royal Decree 1823/2011 of 21 December 2011. the restructuring of the ministerial departments.

In your virtue I have:

Article first. Amendment of Order EHA/1721/2011 of 16 June 2011 approving the model 222 for the purpose of making payments in instalments on the basis of the tax on corporate income tax consolidation arrangements establishing the general conditions and the procedure for their telematic presentation, the model 197 declaration of the persons and entities that have not communicated their number of tax identification to the Notaries by the repeal of the fourth paragraph and of the Annex IV of the Order of 27 December 1990, and amending Order EHA/769/2010 of 18 March 2010 approving the Model 349 of the recapitulative statement of intra-Community transactions, as well as the physical and logical designs and the place, form and time of filing, the general conditions and the procedure for their telematic presentation are laid down, and amend the order HAC/3625/2003 of 23 December, approving the model 309 of non-periodic declaration-settlement of the Value Added Tax, and other tax rules.

The following amendments are introduced in Order EHA/1721/2011 of 16 June, approving the model 222 to make payments fractionated to account of the Corporate Tax in the form of fiscal consolidation establishing the general conditions and the procedure for their telematic presentation:

One. A new Article 6 is added which is worded as follows:

" Article 6. Payment of the tax debts resulting from the autoliquidations of the model 222 through direct debit.

1. Taxable persons, taxpayers or dominant companies or groups of groups, may use as a means of payment of the tax debts resulting from the direct debit of the bank in the deposit entity acting as Member of the management of the tax collection (bank, savings bank or credit union), in Spanish territory where the account in which the payment is made is open to his/her name.

2. The bank address referred to in the preceding paragraph may be carried out from day 1 to 15 of the months of April, October and December of each calendar year.

3. The State Tax Administration Agency shall communicate the order or orders of the bank's direct debit, taxpayer or parent company or group head entity to the designated contributing entity, which shall proceed, in the the date on which it is indicated, which will coincide with the last day of payment in voluntary period, to take into account the amount domiciled, entering it into the restricted account of collaboration in the collection of the taxes. Subsequently, the said entity shall transmit to the taxpayer supporting the income made, in accordance with the specifications set out in Article 3 (2) of Order EHA/2027/2007 of 28 June, for which it is partially developed. Royal Decree 939/2005 of 29 July, approving the General Rules of Collection, in relation to the credit institutions that provide the service of collaboration in the management of the State Administration Agency Tax, which will serve as a document proving the income made in the Public Treasury.

4. Persons or entities authorized to submit by electronic means, statements on behalf of third parties, in accordance with the provisions of Articles 79 to 81 of the General Rules of Procedure and the Management and the tax inspection and the development of the common rules for the procedures for the application of the taxes, approved by Royal Decree 1065/2007 of 27 July 2007 and in Order HAC/1398/2003 of 27 May 2002 laying down the conditions for the the conditions under which social partnership can be effectively implemented in the management of taxes; extends expressly to the electronic filing of certain models of declaration and other tax documents, may, by this way, give transfer of the orders of domicile that have previously been communicated to them by the third parties represent.

5. In any event, the payments shall be deemed to have been made on the date of charge in the account of the addresses, considering the evidence of the income made which is issued by the deposit institution in accordance with the terms set out in paragraph 3. above. "

Two. Annex I is replaced by the text set out in Annex I to this order.

Article 2. Amendment of Order HAP/2055/2012 of 28 September 2012 approving the model 202 for the payment of the payments in the form of the Corporate Tax and the Non-Resident Income Tax on establishments permanent entities and entities on the basis of the allocation of income from abroad with a presence in Spanish territory, and the general conditions and the procedure for their telematic presentation are established and the Order is amended EHA/1721/2011 of 16 June 2011 approving the model 222 for the payment of instalments to Corporate tax account in the tax consolidation regime, establishing the general conditions and the procedure for its telematic presentation.

The following amendments are made to the HAP/2055/2012 Order of 28 September 2012, approving the model 202 for the payment of the payments on account of the Company Tax and the Income Tax Non-residents concerned with permanent establishments and entities under arrangements for the allocation of income from abroad with a presence on Spanish territory, and the general conditions and the procedure for their Telematics presentation and amending Order EHA/1721/2011 of 16 June 2011 approving the Model 222 to make the payments broken down to the Corporate Tax on the tax consolidation regime by establishing the general conditions and the procedure for their telematic presentation:

One. Article 1 (3) of the HAP/2055/2012 Order of 28 September 2012 is replaced by the following:

" 3. The presentation of the model 202 shall be compulsory for taxpayers whose net turnover is more than EUR 6 million during the 12 months preceding the date on which the tax period is initiated. corresponds to the split payment.

For other entities, in cases where, in accordance with the rules governing the payments made on account of the Corporate Tax or the Income Tax of non-residents, no income should be made. The presentation of the model 202 shall not be compulsory for any split payment of the above taxes in the corresponding period.

In no case will the Spanish economic interest groups and temporary unions of companies benefiting from the special scheme of Chapter II of Title VII of the Tax Law be required to present the model. Companies, in which the percentage of participation in them, in their entirety, corresponds to members or members resident in Spanish territory. "

Two. Annex II is replaced by the text set out in Annex II to this order.

Single end disposition. Entry into force.

This order shall apply for the tax periods beginning on or after 1 January 2015 and shall enter into force on the day following that of its publication in the "Official Gazette of the State", with the exception of Part 2 of the Annex 1 and Part 2 of Annex 2, which shall enter into force on 1 October 2015.

However, taxpayers whose first tax period starting from 1 January 2015 has not been initiated at the time of the submission of the split payment, shall be required to use Annex 1 to Order EHA/1721/2011, of 16 June, and Annex 2 of Order HAP/2055/2012 of 28 September 2012.

Madrid, March 25, 2015.-The Minister of Finance and Public Administration, Cristobal Montoro Romero.

ANNEX I

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ANNEX II

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