Spain Revises Form for Tax Installment Payments

Spain recently published Order HFP/604/2022 of 30 June 2022 in the Official Gazette. Order HFP/604/2022 amends Order HFP/227/2017 of 13 March 2022, which approved:

• Form 202 - Installment (advance) payments of corporation tax and non-resident income tax
• Form 222 - Installment (advance) payments of corporation tax under the group (consolidation) regime.

The main amendment concerns Form 222, including new requirements for the reporting of information in relation to changes in the compositio…