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Spanish form 202 calculator

Work out the Spanish corporation tax instalment under both methods, with the reference year that applies to you and the real due date.

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.

1

First it decides whether you have to file at all, and the rule is not the obvious one

Article 1.3 of Order HFP/227/2017 says two things in two consecutive sentences. Filing is compulsory for anyone whose turnover exceeded six million euros in the twelve months before the period began, even where nothing is payable. For every other entity, where no payment is due under the instalment rules, filing is not compulsory. That is the opposite of form 130, which is filed every quarter even at zero, and different again from form 111, which turns on whether any income subject to withholding was paid. Three forms in one system with three different rules about the empty return.

2

The prior-tax method: 18% of a figure that is not always the one you expect

Article 40.2 takes the gross tax of the last tax period “whose filing deadline had expired on the first day” of the twenty natural days of the payment month, reduced by credits, reliefs and withholdings. That figure is box 01 of form 202 and it comes from the form 200 of the reference year. And there lies the detail almost nobody writes down: for a company with a calendar year end, on 1 April the previous year’s form 200 has not fallen due yet, because it is due at the end of July. So the first instalment of the year is computed on a tax bill two years old, and the October and December ones on the previous year.

3

The current-base method: three, nine and eleven months, and a moving percentage

Article 40.3 allows the instalment to be computed on the taxable base of the first three, nine or eleven months of the calendar year. Three, nine and eleven, not three, six and nine. It is opted into on the census return during February of the year from which it is to apply, it binds for that period and the following ones until renounced in the same window, and it is compulsory above six million euros of turnover. The percentage is five sevenths of the tax rate rounded down, so at the general 25% rate it is 17 points, and at the 23% at which transitional provision forty-four leaves a small company in 2026, it is 16.

4

From ten million euros, additional provision fourteen applies

Two specialities, and both raise the bill. The percentage stops being five sevenths rounded down and becomes nineteen twentieths rounded up: on the general rate, 24% instead of 17%. And the amount payable can never be lower than 23% of the positive result of the profit and loss account for the period, 25% for the banks and hydrocarbons entities of article 29.6. What gives that minimum its bite is what it does NOT deduct: only the instalments already paid in the same period, neither the withholdings nor the reliefs that do reduce the general figure.

5

And the deadline is computed, not quoted

Article 5.1 of the Order gives the first twenty natural days of April, October and December, and article 5.4 closes the direct-debit window on the 15th, five days earlier. Where the 20th falls on a Saturday, a Sunday or a national holiday, article 30.5 of Law 39/2015 moves it to the next working day. In 2026 that happens in December: the 20th is a Sunday and the deadline lands on Monday the 21st, which is exactly where the Spanish Tax Agency’s taxpayer calendar files it. Regional and local holidays are outside the calculation under article 30.6.

Worked example

An example, and it is the calculator’s opening state. A Spanish limited company with 900,000 euros of turnover makes the April 2026 instalment under the prior-tax method. Box 01 comes from its form 200 for 2024, not for 2025, because on 1 April 2026 the 2025 return has not fallen due yet: it is due on 27 July. On that 40,000 euros of already-reduced tax, 18% is 7,200 euros, to be filed by 20 April 2026 and direct-debited by the 15th at the latest. Had the same company opted in February for the current-base method, it would pay on the January-to-March taxable base at 15%, which is five sevenths of the 21% at which transitional provision forty-four leaves the upper band of the micro-company scale this year.

Frequently asked questions

When is Spanish form 202 filed?
During the first twenty natural days of April, October and December, under article 5.1 of Order HFP/227/2017. Where the 20th falls on a Saturday, a Sunday or a national holiday, the deadline moves to the next working day: in 2026 the 20th of December is a Sunday, so the third instalment falls due on Monday the 21st, which is the date under which the Spanish Tax Agency’s taxpayer calendar publishes this form. The direct-debit window always closes on the 15th.
Do I have to file form 202 if the result is zero?
It depends on your size. Article 1.3 of the Order always requires a filing from anyone whose turnover exceeded six million euros in the twelve months before the period began, even where nothing is payable. For every other entity, where no payment is due under the instalment rules, filing is not compulsory. That is the opposite of the rule for form 130.
Which method suits me, prior tax or current base?
The prior-tax method looks backwards and the current-base one looks at the year in progress, so a company having a worse year than the last usually pays less under the current base, and the other way round. Two things are worth knowing before choosing: the option binds until it is renounced in the same February window, and only the prior-tax method subtracts credits, because the last paragraph of article 40.3 names reliefs, withholdings and instalments but not credits. A company with an R&D credit notices that.
Why does the April instalment come from such an old year?
Because article 40.2 takes the tax of the last period “whose filing deadline had expired on the first day” of the twenty natural days, and for a calendar year end form 200 falls due at the end of July. On 1 April, therefore, the only year whose deadline has already passed is the one before the year that has just closed. The lag corrects itself: by the October instalment the reference is the previous year.
What is the form 202 percentage in 2026?
Under the prior-tax method, always 18%. Under the current-base method, five sevenths of the tax rate rounded down: 17% at the general 25% rate, 16% at the 23% at which transitional provision forty-four leaves a small company in 2026, and 15% or 13% at the two bands of the micro-company scale. And nineteen twentieths rounded up, which is 24%, from ten million euros of turnover.
What is the minimum instalment?
It is letter a) of additional provision fourteen: for anyone with at least ten million euros of turnover in the previous twelve months, the amount payable cannot be lower than 23% of the positive result of the profit and loss account for the period, or 25% where the rate of the first paragraph of article 29.6 applies. It only deducts the instalments already paid in the same period, which is why it can exceed the general result once that has absorbed the withholdings.
What if my company is part of a tax group?
Then it does not use this form. Article 1.2 of the Order says that tax groups taxed under the consolidation regime must use form 222 “in every case”, on the same April, October and December dates. And form 222 is compulsory even where no payment is due, unlike form 202 for a small entity.
Are there companies that make no instalment payments?
Yes. The second paragraph of article 40.1 relieves the entities of articles 29.4 and 29.5 of both the instalment and the corresponding return: the collective investment schemes taxed at 1% and the pension funds taxed at 0%.
Is what I pay on form 202 lost?
No. Article 41 makes it deductible from the corporation tax due, or from the minimum tax where that applies, alongside withholdings and payments on account. And where those exceed the tax, the tax authority refunds the excess of its own motion. The instalment brings the tax forward: it does not add to it.
Do the deadlines change if I also pay tax to a regional foral authority?
They change considerably. Article 5.3 of the Order says that a company subject to Navarre’s foral rules and taxed jointly by both authorities files during the first twenty natural days of October each year, and only then. One subject to the Basque Country’s rules has twenty-five natural days in October instead of twenty. In both cases the direct-debit window closes five natural days before the deadline set by the foral rules.

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Author: Thorben Rasmus Idel · Reviewed by: Nahar Geva · Last reviewed: