Spain: Ministry of finance and public administration approve new CIT prepayment forms

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Ministerial Order HFP/227/2017 of 13 March 2017 was gazette on 15 March 2017. The order approves the model 202 to make payments fractionated on account of the tax and the tax on the income of non-resident permanent establishments and entities in regime of income allocation constituted abroad with presence in Spanish territory, and the model 222 for payments fractionated on account of tax in the tax consolidation system and sets the General conditions and the procedure for their electronic submission.

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