{"id":35438,"date":"2023-02-21T09:46:09","date_gmt":"2023-02-21T09:46:09","guid":{"rendered":"https:\/\/www.pkf-attest.es\/noticias\/pago-fraccionado-a-cuenta-del-impuesto-sobre-sociedades-2\/"},"modified":"2023-02-21T09:46:09","modified_gmt":"2023-02-21T09:46:09","slug":"pago-fraccionado-a-cuenta-del-impuesto-sobre-sociedades-2","status":"publish","type":"noticias","link":"https:\/\/www.pkf-attest.es\/en\/noticias\/pago-fraccionado-a-cuenta-del-impuesto-sobre-sociedades-2\/","title":{"rendered":"Payment on account of corporate income tax in installments"},"content":{"rendered":"\n
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In February, certain companies (SMEs) can choose the option of payment in installments on account of corporate income tax that may be of most interest to them.<\/h4>\n\n\n\n

If the company’s income is expected to fall during the year 2023 for whatever reason, it is probably in the company’s interest to pay less in the payment of the installment payment.For this purpose, during the month of February, there is the option of choosing the taxable base modality to calculate the installment payments on account of the Corporate Income Tax, adjusting the installment payments for 2023 to the expected results, and this option must be exercised in February through form 036.<\/p>\n\n\n\n

As a general rule, the basis for calculating the installment payment is the full tax liability for the last tax period due, less applicable deductions and allowances, as well as withholdings and payments on account corresponding to that tax period.<\/p>\n\n\n\n

There is a second option, in which the amount of the installment payments for the year would be calculated based on the taxable income for the first 3, 9 or 11 months of the year.<\/p>\n\n\n\n

However, for large companies, those whose turnover has exceeded six million euros in the previous year, the application of this second modality is mandatory.<\/p>\n<\/div><\/div>\n<\/div><\/div>\n","protected":false},"featured_media":6829,"template":"noticias-corporativa-single-post.php","categories":[],"tags":[217,212],"novedades_corporativa":[],"class_list":["post-35438","noticias","type-noticias","status-publish","has-post-thumbnail","tag-legal-and-tax-advisory","tag-news","entry"],"acf":[],"yoast_head":"\nPayment on account of corporate income tax in installments - PKF Attest<\/title>\n<meta name=\"description\" content=\"The basis for calculating the installment payment is the full tax liability for the last tax period due, less applicable deductions and allowances, as well as withholdings and payments on account corresponding to said tax period.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.pkf-attest.es\/en\/noticias\/pago-fraccionado-a-cuenta-del-impuesto-sobre-sociedades-2\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Payment on account of corporate income tax in installments\" \/>\n<meta property=\"og:description\" content=\"The basis for calculating the installment payment is the full tax liability for the last tax period due, less applicable deductions and allowances, as well as withholdings and payments on account corresponding to said tax period.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.pkf-attest.es\/en\/noticias\/pago-fraccionado-a-cuenta-del-impuesto-sobre-sociedades-2\/\" \/>\n<meta property=\"og:site_name\" content=\"PKF Attest\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.pkf-attest.es\/wp-content\/uploads\/2022\/09\/Requisitos-generales-y-caracteristicas-para-la-presentacion-del-Modelo-232.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"640\" \/>\n\t<meta property=\"og:image:height\" content=\"426\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.pkf-attest.es\\\/en\\\/noticias\\\/pago-fraccionado-a-cuenta-del-impuesto-sobre-sociedades-2\\\/\",\"url\":\"https:\\\/\\\/www.pkf-attest.es\\\/en\\\/noticias\\\/pago-fraccionado-a-cuenta-del-impuesto-sobre-sociedades-2\\\/\",\"name\":\"Payment on account of corporate income tax in installments - 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