Order Hap/523/2015, Of 25 March, Which Modifies The Order Eha/1721/2011, 16 June, Which Approves The Model 222 For Payments Fractionated To Account Of The Tax Regime Of Fiscal Consolidation Est...

Original Language Title: Orden HAP/523/2015, de 25 de marzo, por la que se modifica la Orden EHA/1721/2011, de 16 de junio, por la que se aprueba el modelo 222 para efectuar los pagos fraccionados a cuenta del Impuesto sobre Sociedades en régimen de consolidación fiscal est...

Read the untranslated law here: http://www.boe.es/buscar/doc.php?id=BOE-A-2015-3275

The law 27 / 2014, of 27 of November, of the tax on societies, (in forward LIS) incorporates a series of news that came in force starting from the 1 of January of 2015 and are of application for them periods tax that is start from that date. In this sense, it is necessary to adapt to the regulations in force models of instalments, with the dual purpose of facilitating the presentation of his statement to those companies whose tax period starting from January 1, 2015, and information, for the control of revenues, the tax collection effect of new measures introduced by the LIS relating to the deduction or addition of the positive tax base associated with the reserve of leveling (for them entities that meet them conditions established in the article 101 of the LIS), to the amount additional in the deduction of expenses financial and to the deduction of the base taxable by the remnants of book of capitalization not applied in case of failure of base taxable.

In this regard, and in accordance with paragraphs 1 and 2 of article 25 of the LIS, the reduction in the tax base of a given tax period relative to the capitalisation reserve, corresponds to 10% of the increase of own funds, to whose determination is essential to the end of the year have occurred. Therefore, the application of the book of capitalization not can have is in has in the determination of the base taxable applicable to them payments fractional, since the period tax not there will be concluded and not there will be had place the closing of the exercise. Therefore, the amount only may be determined in the Declaration of the corresponding tax period which, in accordance with article 124.1 of the LIS, will be presented within the period of 25 calendar days of the 6 months following the conclusion of the tax period.

However, Yes may include a reduction by the reserve of capital corresponding to the amounts outstanding for the application of the reduction from previous years, which may be applied in the 2 immediate and subsequent years in accordance with paragraph 1 of article 25 of the LIS.

In this order we proceed to modify the models of informative Annexes and fractional payments which, if any, must be submitted with these models and which contain, in relation to the model 222 in the order EHA/1721/2011, 16 June, which approves the model 222 for payments fractionated on account of corporate income tax in the tax consolidation system establishing the General conditions and the procedure for its telematic presentation as amended by order HAP/2214/2013, 20 November, and in relation to the model 202, in order HAP/2055/2012, 28 September, which approves the model 202 to make payments fractionated on account of the tax and the tax on the income of non-resident permanent establishments and entities in regime of income allocation constituted abroad with a presence in Spanish territory , and is establish the conditions General and the procedure for its presentation telematics, to its time modified by the order HAP / 2214 / 2013, of 20 of November.

The LIS, establishes in its article 40.1, an obligation to the taxpayers of this tax to make, in the first twenty natural days of April, October and December, a payment instalments to the settlement account for the tax period which is in progress the first day of each of the months indicated. By its part, the article 23.1 of the text consolidated of the law of the tax on the income of not residents approved by Real Decree legislative 5 / 2004, of 5 of March, has that them contributing by this tax that obtain incomes through establishment permanent, will be forced to make payments fractional to has of the same in them same terms that them entities subject to the tax on societies.

Por_otra_parte, in the letters g), l), m) and n) layout transient thirty fourth in the LIS, establishes a series of temporary measures in the tax period 2015 and effects for the tax periods beginning within the year 2015, affecting the calculation of the payment by installments. So is maintains the limit to the compensation of bases taxable negative existing in 2014, clarifying that for the calculation of the limit, not is will have in has it book of capitalization regulated in the article 25 of the LIS, calculating is therefore of it same way that is came doing in them payments fractional previous to the creation of this book of capitalization.

Are they extended also on a temporary basis, certain measures for the determination of the instalments that are made in the form provided for in paragraph 3 of article 40 of the LIS. This is the case of the previously mentioned negative taxable compensation limit, as well as the fraction by which should be multiplied by the percentage that this article refers to determine the amount of the payment by installments. However, to set its amount, the standard already not is forwards to the volume of operations calculated according to it willing in the article 121 of the law 37 / 1992, of 28 of December, of the tax on value added, if not that now is will attend only to the amount net of the figure of business.

On the other hand, the LIS has passed to contain the percentages to be applied to determine the amount of the instalments, pointing out that these percentages can be modified by the law of the State budget, unlike what was happening above, in that the percentages were established directly under the General State budget act in its article 40.

Unique disposition of regulation of the tax, approved by the Royal Decree 1777 / 2004, of 30 July, enabled, for his part, the Minister of economy and finance, to approve payment model and determine the place and form of presentation of the same. By its part, the article 8.1 of the regulation of the tax on the income of not resident, approved by the Real Decree 1776 / 2004, of 30 of July, sets that them establishments permanent of taxpayers of said tax will be forced to make payments fractional in them same alleged and conditions that them established in the normative regulatory of the tax on societies.

Permits the Minister of finance or the Minister of finance must be understood made today to the Minister of finance and public administration, in accordance with the Royal Decree 1823 / 2011, of 21 December, which is restructuring the ministerial departments.

In their virtue have: article first. Modification of the order EHA/1721/2011, 16 June, which approves the model 222 for payments fractionated on account of corporate income tax in the tax consolidation system establishing the General conditions and the procedure for its telematic presentation, model eliminates 197 Declaration of persons and entities that have not communicated their tax identification number to the notaries by the repeal of the fourth paragraph and annex IV order of 27 December 1990, and amending the order EHA/769/2010, of 18 March, which approves the model 349 summary of intra-Community transactions Declaration, as well as the physical designs and logic and the place, form and deadline, are established terms and conditions and the procedure for its telematic presentation , and amending the order HAC/3625/2003, of 23 December, which approves the model 309 of statement-non-periodic settlement of the value added tax, and other tax rules.

The following changes are introduced in the order EHA/1721/2011, 16 June, which approves the model 222 for payments fractionated on account of corporate income tax in the tax consolidation system establishing the General conditions and the procedure for its telematic presentation: one. Added a new article 6, which is worded as follows: «article 6. Payment of tax debts arising from the self-assessments of the model 222 by direct debit.

1 passive, contributing subjects or dominant societies or groups headers entities, can be used as payment of tax debts arising the same direct debit in the entity of deposit that act as collaborator in revenue management (Bank, savings or Credit Union), located in Spanish territory in which the account where the payment is domiciled is open to his name.

2. the direct debit bank to is concerns the paragraph previous may make is from the day 1 until the 15 of them months of April, October and December of each year natural.


3. the Agency State of Administration tax communicated it order u orders of domiciliation Bank of the subject passive, taxpayer or of it society dominant or entity header of group to the entity collaborator designated, which will proceed, in the date in that is you indicate, that will coincide with the last day of payment in period voluntary, to load in has the amount domiciled by entering it in the restricted account of collaboration in the collection of taxes. Subsequently, it cited entity sent to the taxpayer proof of the income made, in accordance with them specifications collected in the paragraph 2 of the article 3 of the order EHA / 2027 / 2007, of 28 of June, by which is develops partially the Real Decree 939 / 2005, of 29 of July, by which is approves the regulation General of fundraising, in relation to them entities of credit that lend the service of collaboration in the management revenue of the Agency State Tax administration, which will serve as proof of income in the public Treasury.

4. persons or entities authorized to submit electronically, statements on behalf of third parties, in accordance with articles 79 to 81 of the General Regulation of the activities and procedures of tax inspection and management and development of the standards of procedures for the application of taxes, approved by the Royal Decree 1065 / 2007 July 27, and in the order HAC/1398/2003, of May 27, which settle the cases and conditions in which may become effective collaboration in the management of taxes, and extends this expressly to certain models of Declaration and other tax documents electronic presentation, may, in this way, give transfer orders for direct debit that have previously informed you third parties they represent.

«5. in all case, them payments is understood made in the date of charge in has of them standing, whereas is proof of the income made which for this purpose issued it entity of deposit in them terms designated in the paragraph 3 previous.»

Two. It replaces annex I which appears as annex I of this order.

Second article. Modification order HAP/2055/2012, 28 September, which approves the model 202 for the instalments on account of the tax tax and the tax on the income of non-resident permanent establishments and entities in regime of income allocation constituted abroad with a presence in Spanish territory, and establish the conditions and the procedure for its telematic presentation and modifies the order EHA/1721 / 2011, 16 June, which approves the model 222 to make payments fractionated on account of corporate income tax in the tax consolidation system establishing the General conditions and the procedure for its telematic presentation.

The following amendments are introduced in order HAP/2055/2012, 28 September, which approves the model 202 to make payments fractionated on account of the tax and the tax on the income of non-resident permanent establishments and entities in regime of income allocation constituted abroad with a presence in Spanish territory , and is set them conditions General and the procedure for its presentation telematics and is modifies the order EHA / 1721 / 2011, of 16 of June, by which is approves the model 222 to make them payments fractional to has of the tax on societies in regime of consolidation fiscal establishing is them conditions General and the procedure for its presentation telematics: one. Replaced paragraph 3 of article 1 of the order HAP/2055/2012, 28 September, by the following: ' 3. the presentation of the model 202 will be compulsory for those taxpayers whose net amount of turnover exceeds EUR 6 million during the twelve months prior to the date that starts the tax period to which corresponding instalment payment.»

For the rest of entities, in them alleged in that, in accordance with them standards regulatory of them payments bottled to has of the tax on societies or of the tax on the income of them not residents, not should make is income any in concept of payment fractional of them cited taxes in the period corresponding, not will be mandatory the presentation of the model 202.

«In any case will be required to the presentation of the Spanish economic interest groupings and temporary unions of companies benefiting from the special regime of chapter II of title VII of the tax law on societies, in which the percentage of participation in them, in their entirety, correspond to partners or members resident in Spanish territory.»

Two. It replaces annex II which appears as annex II to this order.

Available end only. Entry in force.

The present order will be of application for them periods tax that is start starting from the 1 of January of 2015 and will enter in force the day following to the of your publication in the «newsletter official of the State», except the part 2 of the annex 1 and the part 2 of the annex 2, that will enter in force the 1 of October of 2015.

However, taxpayers whose first tax period starting from 1 January 2015 has not started at the time of submitting the payment, shall use the annex 1 of the order EHA/1721/2011, June 16, and annex 2 of the order HAP/2055/2012, 28 September.

Madrid, 25 March 2015.-the Minister of finance and public administration, Cristóbal Montoro Romero.

ANNEX I here are several images in the original. See the PDF document official and authentic.

ANNEX II here are several images in the original. See the PDF document official and authentic.