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The inquirer asks for the basis used to calculate Corporate Tax instalment payments. The DGT clarifies that two methods exist: one based on the full tax liability of the previous financial year and another based on the taxable base of the current financial year.
Cuestión planteada ¿Cuál es la base para el cálculo de los pagos fraccionados del Impuesto sobre Sociedades en cada período?
Bajo la modalidad del artículo 40.2 de la LIS, la base es la cuota íntegra del último período impositivo cuyo plazo de declaración haya vencido el primer día de los meses de abril, octubre y diciembre. A esta cuota se le restan las deducciones, bonificaciones, retenciones e ingresos a cuenta. Se aplica el 18% sobre dicha base minorada. Si el resultado es cero o negativo, no hay obligación de presentar la declaración.
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