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V2641-17 16 October 2017 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · pagos fraccionados

Civil societies must make instalment payments for Corporate Tax and withholdings at source

A civil society has requested clarification regarding its obligation to make instalment payments and withholdings at source. The DGT has ruled that it must make instalment payments in April, October, and December, and is also required to perform withholdings when paying income subject to this tax.

The question raised

1.- Obligation to make installment payments and the percentage to be paid.

The DGT's ruling

Civil societies are required to make installment payments within the first 20 days of April, October, and December, generally applying 18% to the full tax liability of the last expired period. Likewise, as entities under the income attribution regime, they are required to withhold or make payments on account when satisfying income subject to tax, as provided in the LIS and the Corporate Tax Regulations.

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