Tax Calendar
Form 202
Corporate income tax instalment payments — three advance payments per year, credited against the final Form 200 liability.
Informational content updated to 2026. Deadlines, amounts and percentages shown on this page may change due to regulatory updates. For your specific case, please consult with our certified professionals before taking action. Schedule free consultation →
What is Form 202?
Form 202 (Modelo 202) is the advance instalment payment on account of corporate income tax (IS). Three payments are made per year (not four like IRPF), acting as prepayments of the liability that will result in the annual return (Form 200). The amounts paid are fully credited against the Form 200 balance.
There are two calculation methods: (1) Prior liability method: a percentage of the adjusted tax liability from the most recently filed IS return — the simpler approach. (2) Current taxable base method: a percentage of the partial-year taxable base for the current fiscal year — more complex but aligned with actual performance. The applicable percentages under each method may be updated by legislation — consult our advisers for the rates in force for the current tax year.
The current taxable base method is compulsory for companies that exceed certain turnover thresholds under current legislation, and optional for others. Consult our office to determine whether your company is required to use this method.
Who must file?
- All companies (SA, SL) and other IS-liable entities whose IS return for the last filed period showed a positive tax liability.
- Generally, any entity subject to corporate tax that is required by law to make instalment payments.
Exceptions and exemptions:
- Companies whose IS liability was zero or negative in the last filed period may be exempt from instalment payments. The exact conditions depend on current legislation — consult our office to confirm whether your company qualifies for the exemption.
- Entities with very low turnover may have special conditions. Consult our office to confirm the treatment applicable to your company.
Filing deadlines
| Period | Deadline |
|---|---|
| 1st instalment | 1–20 April |
| 2nd instalment | 1–20 October |
| 3rd instalment | 1–20 December |
The three Form 202 payments are credited against the final Form 200 corporate tax return, which is due by 25 July for fiscal years ending 31 December.
How to file
- 1 File electronically — mandatory — at sede.agenciatributaria.gob.es.
- 2 You need the company's digital certificate or the legal representative's certificate.
- 3 Select Form 202 and the instalment period.
- 4 Prior liability method: enter the adjusted quota from the last IS return and apply the percentage in force under current legislation. Consult our office for the applicable rate for the current tax year.
- 5 Current base method: enter the taxable base for the period elapsed so far in the current fiscal year.
- 6 Submit the return and pay the resulting amount.
Required documentation
- Most recently filed Form 200 (for the prior liability method).
- Provisional financial statements for the current year (for the current base method).
Penalties for non-compliance
- Without prior AEAT notice: 5% (< 3 months), 10% (3–6 months), 15% (6–12 months), 20% (> 12 months).
- After a formal AEAT demand: penalty of 50%–150% of the unpaid amount.
Related forms
Last reviewed: June 2026. Tax regulations change frequently — check our tax calendar or contact our professionals for advice tailored to your situation.
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