The instalment and box 01 of the reference year’s form 200
Payable
€7,200.00
Reference year
2024
Last day
20 April 2026
Breakdown of the instalment under the prior-tax method
Year whose tax is takentwo years back2024
Its form 200 fell due on25 July 2025
The last closed year’s falls due on27 July 2026
Base of the instalment (box 01)€40,000.00
Article 40.2 percentage18 %
Payable€7,200.00
Filing and direct-debit deadlines
Last day to file20 April 2026
Last day to set up a direct debit15 April 2026
  • The April instalment is computed on the tax of 2024, not on the year that has just closed: on 1 April that year’s form 200 is not yet due.
  • Where the last closed period ran for less than a year, the second paragraph of article 40.2 requires topping it up to twelve months with a proportional part of earlier periods.
  • Only this method subtracts credits. The last paragraph of article 40.3 names reliefs, withholdings and earlier instalments, but not credits.
  • The option binds for that period and the following ones until it is renounced, in the same February window.
  • The direct-debit window closes before the filing one: five days earlier where neither day is moved.

This tool is informational and is not tax advice. It does not compute the annual tax, the off-book adjustments or the fiscal consolidation regime.

Regional and local holidays are not taken into account: article 30.6 of Law 39/2015 leaves them out of this calculation.

Spanish form 202 calculator by Calculadora Capital