On 30 June 2022, Spain released an Order HFP/604/2022 of 30 June 2022 which approves the forms for tax installment payments. The form 202 used for prepayments of corporate tax and income tax for non-residents (permanent establishments and organizations under the income allocation system incorporated abroad and present in Spanish territory) and form 222 used for prepayments of corporate tax payments under the group scheme.
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