Modelo 222: IS instalment payment under the tax consolidation regime (groups)¶
Modelo 222. Corporate Income Tax. Tax consolidation regime. Instalment payment.
- IS
- Filed quarterly
- 76 casillas in 3 sections
- 15 calculated
- 2 reference only
- 59 you enter
Liquidacion¶
Method under art. 40.2 LIS - Instalment payment base
Box 01 of the tax group's instalment payment settlement (Mod. 40.2 LIS).
You enter this Amount in euros
Registry identifiers
- Casilla id
01- Semantic role
is_pf_grupo_mod_40_2_lis_base_del_pago_fraccionado- Registry section
liquidacion- Sources
aeat-dr-222-2025- Revisions
2025-y-siguientes20242023
Method under art. 40.2 LIS - Result of the previous return (only where that return is supplementary)
Box 02 of the tax group's instalment payment settlement (Mod. 40.2 LIS).
You enter this Amount in euros
Registry identifiers
- Casilla id
02- Semantic role
is_pf_grupo_mod_40_2_lis_resultado_de_la_declaracion_anterior- Registry section
liquidacion- Sources
aeat-dr-222-2025- Revisions
2025-y-siguientes20242023
Method under art. 40.2 LIS - To pay
Box 03 of the tax group's instalment payment settlement (Mod. 40.2 LIS).
Calculated for you from 01 and 02 Amount in euros
Registry identifiers
- Casilla id
03- Semantic role
is_pf_grupo_mod_40_2_lis_a_ingresar- Formula
modelo-222-modalidad-40-2-a-ingresar- Registry section
liquidacion- Sources
aeat-dr-222-2025aeat-modelo-222-instructions- Revisions
2025-y-siguientes20242023
Method under art. 40.3 LIS - Sum of individual accounting results (after IS and IC)
Box 04 of the tax group's instalment payment settlement (Mod. 40.3 LIS).
You enter this Amount in euros
Registry identifiers
- Casilla id
04- Semantic role
is_pf_grupo_mod_40_3_lis_suma_de_resultados_contables_individuales- Registry section
liquidacion- Sources
aeat-dr-222-2025- Revisions
2025-y-siguientes20242023
Method under art. 40.3 LIS - Corporate income tax (IS) correction - Increases
Box 05 of the tax group's instalment payment settlement (Mod. 40.3 LIS).
You enter this Amount in euros
Registry identifiers
- Casilla id
05- Semantic role
is_pf_grupo_mod_40_3_lis_correccion_por_impuesto_sobre_sociedades_aumentos- Registry section
liquidacion- Sources
aeat-dr-222-2025- Revisions
2025-y-siguientes20242023
Method under art. 40.3 LIS - Corporate income tax (IS) correction - Decreases
Box 06 of the tax group's instalment payment settlement (Mod. 40.3 LIS).
You enter this Amount in euros
Registry identifiers
- Casilla id
06- Semantic role
is_pf_grupo_mod_40_3_lis_correccion_por_impuesto_sobre_sociedades_disminuciones- Registry section
liquidacion- Sources
aeat-dr-222-2025- Revisions
2025-y-siguientes20242023
Method under art. 40.3 LIS - Remaining corrections to the accounting result, except offset of prior-year negative tax base - Increases
Box 07 of the tax group's instalment payment settlement (Mod. 40.3 LIS).
You enter this Amount in euros
Registry identifiers
- Casilla id
07- Semantic role
is_pf_grupo_mod_40_3_lis_resto_correcciones_al_resultado_contable_excepto_comp_bi_ne_aumentos- Registry section
liquidacion- Sources
aeat-dr-222-2025- Revisions
2025-y-siguientes20242023
Method under art. 40.3 LIS - Remaining corrections to the accounting result, except offset of prior-year negative tax base - Decreases
Box 08 of the tax group's instalment payment settlement (Mod. 40.3 LIS).
You enter this Amount in euros
Registry identifiers
- Casilla id
08- Semantic role
is_pf_grupo_mod_40_3_lis_resto_correcciones_al_resultado_contable_excepto_comp_disminuciones- Registry section
liquidacion- Sources
aeat-dr-222-2025- Revisions
2025-y-siguientes20242023
Method under art. 40.3 LIS - Sum of individual tax bases before offsetting negative bases from earlier periods
Box 10 of the tax group's instalment payment settlement (Mod. 40.3 LIS).
Calculated for you from 04, 38, 39, 59 and 60 Amount in euros
Registry identifiers
- Casilla id
10- Semantic role
is_pf_grupo_mod_40_3_lis_suma_de_bases_imponibles_individuales_antes_de_compensar_bases_nega- Formula
modelo-222-suma-bases-imponibles-individuales- Registry section
liquidacion- Sources
aeat-dr-222-2025aeat-modelo-222-instructions- Revisions
2025-y-siguientes20242023
Method under art. 40.3 LIS - Corrections for deferral of internal results and other consolidation corrections - Increases
Box 11 of the tax group's instalment payment settlement (Mod. 40.3 LIS).
You enter this Amount in euros
Registry identifiers
- Casilla id
11- Semantic role
is_pf_grupo_mod_40_3_lis_correcciones_diferimiento_resultados_internos_y_otras_corre_aumentos- Registry section
liquidacion- Sources
aeat-dr-222-2025- Revisions
2025-y-siguientes20242023
Method under art. 40.3 LIS - Corrections for deferral of internal results and other consolidation corrections - Decreases
Box 12 of the tax group's instalment payment settlement (Mod. 40.3 LIS).
You enter this Amount in euros
Registry identifiers
- Casilla id
12- Semantic role
is_pf_grupo_mod_40_3_lis_correcciones_diferimiento_resultados_internos_y_otras_disminuciones- Registry section
liquidacion- Sources
aeat-dr-222-2025- Revisions
2025-y-siguientes20242023
Method under art. 40.3 LIS - Preliminary taxable base
Box 13 of the tax group's instalment payment settlement (Mod. 40.3 LIS).
Calculated for you from 10, 11 and 12 Amount in euros
Registry identifiers
- Casilla id
13- Semantic role
is_pf_grupo_mod_40_3_lis_base_imponible_previa- Formula
modelo-222-base-imponible-previa- Registry section
liquidacion- Sources
aeat-dr-222-2025aeat-modelo-222-instructions- Revisions
2025-y-siguientes20242023
Method under art. 40.3 LIS - Offset of the group's negative tax bases from earlier periods
Box 14 of the tax group's instalment payment settlement (Mod. 40.3 LIS).
You enter this Amount in euros
Registry identifiers
- Casilla id
14- Semantic role
is_pf_grupo_mod_40_3_lis_compensacion_de_bases_imponibles_negativas_del_grupo_de_periodos_an- Registry section
liquidacion- Sources
aeat-dr-222-2025- Revisions
2025-y-siguientes20242023
Method under art. 40.3 LIS - Offset of negative tax bases of entities or groups prior to joining the group (art. 67 and 74.3 LIS)
Box 15 of the tax group's instalment payment settlement (Mod. 40.3 LIS).
You enter this Amount in euros
Registry identifiers
- Casilla id
15- Semantic role
is_pf_grupo_mod_40_3_lis_compensacion_de_bases_imponibles_negativas_de_entidades_o_de_grupos- Registry section
liquidacion- Sources
aeat-dr-222-2025- Revisions
2025-y-siguientes20242023
Mod. 40.3 LIS - B.1) General case - Base of the instalment payment
Box 16 of the tax group's instalment payment settlement (Mod. 40.3 LIS).
Calculated for you from 13, 44, 45, 46, 14, 15, 47 and 48 Amount in euros
Registry identifiers
- Casilla id
16- Semantic role
is_pf_grupo_mod_40_3_lis_b_1_caso_general_base_del_pago_fraccionado- Formula
modelo-222-base-pago-fraccionado-b1- Registry section
liquidacion- Sources
aeat-dr-222-2025aeat-modelo-222-instructions- Revisions
2025-y-siguientes20242023
Mod. 40.3 LIS - B.1) General case - Percentage
Box 17 of the tax group's instalment payment settlement (Mod. 40.3 LIS).
You enter this Percentage
Registry identifiers
- Casilla id
17- Semantic role
is_pf_grupo_mod_40_3_lis_b_1_caso_general_porcentaje- Registry section
liquidacion- Sources
aeat-dr-222-2025- Revisions
2025-y-siguientes20242023
Mod. 40.3 LIS - B.1) General case - Prior result
Box 18 of the tax group's instalment payment settlement (Mod. 40.3 LIS).
Calculated for you from 16, 17, 49, 50, 51, 58, 52 and 53 Amount in euros
Registry identifiers
- Casilla id
18- Semantic role
is_pf_grupo_mod_40_3_lis_b_1_caso_general_resutlado_previo- Formula
modelo-222-resultado-previo-b1- Registry section
liquidacion- Sources
aeat-dr-222-2025aeat-modelo-222-instructions- Revisions
2025-y-siguientes20242023
Mod. 40.3 LIS - B.2) Specific cases - Base of the instalment payment
Box 19 of the tax group's instalment payment settlement (Mod. 40.3 LIS).
Calculated for you from 20, 23, 61 and 64 Amount in euros
Registry identifiers
- Casilla id
19- Semantic role
is_pf_grupo_mod_40_3_lis_b_2_casos_especificos_base_del_pago_fraccionado- Formula
modelo-222-base-pago-fraccionado-b2- Registry section
liquidacion- Sources
aeat-dr-222-2025aeat-modelo-222-instructions- Revisions
2025-y-siguientes20242023
Mod. 40.3 LIS - B.2) Specific cases - Base at rate 1
Box 20 of the tax group's instalment payment settlement (Mod. 40.3 LIS).
You enter this Amount in euros
Registry identifiers
- Casilla id
20- Semantic role
is_pf_grupo_mod_40_3_lis_b_2_casos_especificos_base_a_tipo_1- Registry section
liquidacion- Sources
aeat-dr-222-2025- Revisions
2025-y-siguientes20242023
Mod. 40.3 LIS - B.2) Specific cases - Percentage 1
Box 21 of the tax group's instalment payment settlement (Mod. 40.3 LIS).
You enter this Percentage
Registry identifiers
- Casilla id
21- Semantic role
is_pf_grupo_mod_40_3_lis_b_2_casos_especificos_porcentaje_1- Registry section
liquidacion- Sources
aeat-dr-222-2025- Revisions
2025-y-siguientes20242023
Mod. 40.3 LIS - B.2) Specific cases - Instalment payment amount 1
Box 22 of the tax group's instalment payment settlement (Mod. 40.3 LIS).
Calculated for you from 20 and 21 Amount in euros
Registry identifiers
- Casilla id
22- Semantic role
is_pf_grupo_mod_40_3_lis_b_2_casos_especificos_importe_del_pago_fraccionado_1- Formula
modelo-222-importe-pago-fraccionado-b2-tipo-1- Registry section
liquidacion- Sources
aeat-dr-222-2025aeat-modelo-222-instructions- Revisions
2025-y-siguientes20242023
Mod. 40.3 LIS - B.2) Specific cases - Base at rate 2
Box 23 of the tax group's instalment payment settlement (Mod. 40.3 LIS).
You enter this Amount in euros
Registry identifiers
- Casilla id
23- Semantic role
is_pf_grupo_mod_40_3_lis_b_2_casos_especificos_base_a_tipo_2- Registry section
liquidacion- Sources
aeat-dr-222-2025- Revisions
2025-y-siguientes20242023
Mod. 40.3 LIS - B.2) Specific cases - Percentage 2
Box 24 of the tax group's instalment payment settlement (Mod. 40.3 LIS).
You enter this Percentage
Registry identifiers
- Casilla id
24- Semantic role
is_pf_grupo_mod_40_3_lis_b_2_casos_especificos_porcentaje_2- Registry section
liquidacion- Sources
aeat-dr-222-2025- Revisions
2025-y-siguientes20242023
Mod. 40.3 LIS - B.2) Specific cases - Instalment payment amount 2
Box 25 of the tax group's instalment payment settlement (Mod. 40.3 LIS).
Calculated for you from 23 and 24 Amount in euros
Registry identifiers
- Casilla id
25- Semantic role
is_pf_grupo_mod_40_3_lis_b_2_casos_especificos_importe_del_pago_fraccionado_2- Formula
modelo-222-importe-pago-fraccionado-b2-tipo-2- Registry section
liquidacion- Sources
aeat-dr-222-2025aeat-modelo-222-instructions- Revisions
2025-y-siguientes20242023
Mod. 40.3 LIS - B.2) Specific cases - Prior result
Box 26 of the tax group's instalment payment settlement (Mod. 40.3 LIS).
Calculated for you from 22, 25, 63, 66, 54, 57, 42, 43, 55 and 56 Amount in euros
Registry identifiers
- Casilla id
26- Semantic role
is_pf_grupo_mod_40_3_lis_b_2_casos_especificos_resultado_previo- Formula
modelo-222-resultado-previo-b2- Registry section
liquidacion- Sources
aeat-dr-222-2025aeat-modelo-222-instructions- Revisions
2025-y-siguientes20242023
Mod. 40.3 LIS - B.2) Specific cases - Allowances for the computed period (total)
Box 27 of the tax group's instalment payment settlement (Mod. 40.3 LIS).
You enter this Amount in euros
Registry identifiers
- Casilla id
27- Semantic role
is_pf_grupo_mod_40_3_lis_b_2_casos_especificos_bonificaciones_correspondientes_al_periodo_co- Registry section
liquidacion- Sources
aeat-dr-222-2025- Revisions
2025-y-siguientes20242023
Mod. 40.3 LIS - B.2) Specific cases - Withholdings and payments on account (totals) made on income of the computed period
Box 28 of the tax group's instalment payment settlement (Mod. 40.3 LIS).
You enter this Amount in euros
Registry identifiers
- Casilla id
28- Semantic role
is_pf_grupo_mod_40_3_lis_b_2_casos_especificos_retenciones_e_ingresos_a_cuenta_practicados_s- Registry section
liquidacion- Sources
aeat-dr-222-2025- Revisions
2025-y-siguientes20242023
Mod. 40.3 LIS - B.2) Specific cases - Volume of operations in Common Territory (%)
Box 29 of the tax group's instalment payment settlement (Mod. 40.3 LIS).
You enter this Percentage
Registry identifiers
- Casilla id
29- Semantic role
is_pf_grupo_mod_40_3_lis_b_2_casos_especificos_volumen_de_operaciones_en_territorio_comun- Registry section
liquidacion- Sources
aeat-dr-222-2025- Revisions
2025-y-siguientes20242023
Mod. 40.3 LIS - B.2) Specific cases - Earlier instalment payments for the computed period in Common Territory (total)
Box 30 of the tax group's instalment payment settlement (Mod. 40.3 LIS).
You enter this Amount in euros
Registry identifiers
- Casilla id
30- Semantic role
is_pf_grupo_mod_40_3_lis_b_2_casos_especificos_pagos_fraccionados_anteriores_correspondiente- Registry section
liquidacion- Sources
aeat-dr-222-2025- Revisions
2025-y-siguientes20242023
Mod. 40.3 LIS - B.2) Specific cases - Result of the previous return (only where that return is supplementary)
Box 31 of the tax group's instalment payment settlement (Mod. 40.3 LIS).
You enter this Amount in euros
Registry identifiers
- Casilla id
31- Semantic role
is_pf_grupo_mod_40_3_lis_b_2_casos_especificos_resultado_de_la_declaracion_anterior- Registry section
liquidacion- Sources
aeat-dr-222-2025- Revisions
2025-y-siguientes20242023
Mod. 40.3 LIS - B.2) Specific cases - Result
Box 32 of the tax group's instalment payment settlement (Mod. 40.3 LIS).
Calculated for you from 18, 26, 27, 28, 29, 30 and 31 Amount in euros
Registry identifiers
- Casilla id
32- Semantic role
is_pf_grupo_mod_40_3_lis_b_2_casos_especificos_resultado- Formula
modelo-222-modalidad-40-3-resultado- Registry section
liquidacion- Sources
aeat-dr-222-2025aeat-modelo-222-instructions- Revisions
2025-y-siguientes20242023
Mod. 40.3 LIS - B.2) - Minimum to pay (only for undertakings with net turnover of 10 million euro or more)
Box 33 of the tax group's instalment payment settlement (Mod. 40.3 LIS).
You enter this Amount in euros
Registry identifiers
- Casilla id
33- Semantic role
is_pf_grupo_mod_40_3_lis_b_2_minimo_a_ingresar- Registry section
liquidacion- Sources
aeat-dr-222-2025- Revisions
2025-y-siguientes20242023
Mod. 40.3 LIS - B.2) Specific cases - Amount to pay
Box 34 of the tax group's instalment payment settlement (Mod. 40.3 LIS).
Calculated for you from 32 and 33 Amount in euros
Registry identifiers
- Casilla id
34- Semantic role
is_pf_grupo_mod_40_3_lis_b_2_casos_especificos_cantidad_a_ingresar- Formula
modelo-222-cantidad-a-ingresar- Registry section
liquidacion- Sources
aeat-dr-222-2025aeat-modelo-222-instructions- Revisions
2025-y-siguientes20242023
Additional information (6) - Consolidated result for the period
Box 35 of the tax group's instalment payment settlement (Mod. 40.3 LIS).
You enter this Amount in euros
Registry identifiers
- Casilla id
35- Semantic role
is_pf_grupo_informacion_adicional_resultado_consolidado_del_periodo- Registry section
liquidacion- Sources
aeat-dr-222-2025- Revisions
2025-y-siguientes20242023
Method under art. 40.3 LIS - Reversal of 30% of the depreciation expense (except reduced-size undertakings) - Decreases
Box 37 of the tax group's instalment payment settlement (Mod. 40.3 LIS).
You enter this Amount in euros
Registry identifiers
- Casilla id
37- Semantic role
is_pf_grupo_mod_40_3_lis_reversion_del_30_del_importe_de_los_gastos_amortiz_disminuciones- Registry section
liquidacion- Sources
aeat-dr-222-2025- Revisions
2025-y-siguientes20242023
Method under art. 40.3 LIS - TOTAL - Increases
Box 38 of the tax group's instalment payment settlement (Mod. 40.3 LIS).
Calculated for you from 05, 67 and 07 Amount in euros
Registry identifiers
- Casilla id
38- Semantic role
is_pf_grupo_mod_40_3_lis_total_aumentos- Formula
modelo-222-total-correcciones-aumentos- Registry section
liquidacion- Sources
aeat-dr-222-2025aeat-modelo-222-instructions- Revisions
2025-y-siguientes20242023
Method under art. 40.3 LIS - TOTAL - Decreases
Box 39 of the tax group's instalment payment settlement (Mod. 40.3 LIS).
Calculated for you from 06, 37 and 08 Amount in euros
Registry identifiers
- Casilla id
39- Semantic role
is_pf_grupo_mod_40_3_lis_total_disminuciones- Formula
modelo-222-total-correcciones-disminuciones- Registry section
liquidacion- Sources
aeat-dr-222-2025aeat-modelo-222-instructions- Revisions
2025-y-siguientes20242023
Mod. 40.3 LIS - B.2) Specific cases - Offset of the group's negative tax liabilities from earlier periods (cooperatives only)
Box 42 of the tax group's instalment payment settlement (Mod. 40.3 LIS).
You enter this Amount in euros
Registry identifiers
- Casilla id
42- Semantic role
is_pf_grupo_mod_40_3_lis_b_2_casos_especificos_compensacion_de_cuotas_negativas_del_grupo_de- Registry section
liquidacion- Sources
aeat-dr-222-2025- Revisions
2025-y-siguientes20242023
Mod. 40.3 LIS - B.2) Specific cases - Offset of individual negative tax liabilities from periods before joining the group (cooperatives only)
Box 43 of the tax group's instalment payment settlement (Mod. 40.3 LIS).
You enter this Amount in euros
Registry identifiers
- Casilla id
43- Semantic role
is_pf_grupo_mod_40_3_lis_b_2_casos_especificos_compensacion_de_cuotas_negativas_individuales- Registry section
liquidacion- Sources
aeat-dr-222-2025- Revisions
2025-y-siguientes20242023
Method under art. 40.3 LIS - Provisions under art. 11.12 LIS of the group
Box 44 of the tax group's instalment payment settlement (Mod. 40.3 LIS).
You enter this Amount in euros
Registry identifiers
- Casilla id
44- Semantic role
is_pf_grupo_mod_40_3_lis_dotaciones_del_art_11_12_de_la_lis_del_grupo- Registry section
liquidacion- Sources
aeat-dr-222-2025- Revisions
2025-y-siguientes20242023
Method under art. 40.3 LIS - Provisions under art. 11.12 LIS generated individually or by a group before joining the group (art. 67 and 74.3 LIS)
Box 45 of the tax group's instalment payment settlement (Mod. 40.3 LIS).
You enter this Amount in euros
Registry identifiers
- Casilla id
45- Semantic role
is_pf_grupo_mod_40_3_lis_dotaciones_del_art_11_12_de_la_lis_generados_a_nivel_individual_o_d- Registry section
liquidacion- Sources
aeat-dr-222-2025- Revisions
2025-y-siguientes20242023
Method under art. 40.3 LIS - Remainder of the capitalisation reserve not applied due to insufficient base
Box 46 of the tax group's instalment payment settlement (Mod. 40.3 LIS).
You enter this Amount in euros
Registry identifiers
- Casilla id
46- Semantic role
is_pf_grupo_mod_40_3_lis_remanente_reserva_de_capitalizacion_no_aplicada_por_insuficiencia_d- Registry section
liquidacion- Sources
aeat-dr-222-2025- Revisions
2025-y-siguientes20242023
Method under art. 40.3 LIS - Levelling reserve (art. 105 LIS), only groups meeting the requirements for reduced-size undertaking incentives (art. 101 LIS) that apply the specific rate. Increases
Box 47 of the tax group's instalment payment settlement (Mod. 40.3 LIS).
You enter this Amount in euros
Registry identifiers
- Casilla id
47- Semantic role
is_pf_grupo_mod_40_3_lis_reserva_de_nivelacion_y_apliquen_el_tipo_de_gravamen_especi_aumentos- Registry section
liquidacion- Sources
aeat-dr-222-2025- Revisions
2025-y-siguientes20242023
Method under art. 40.3 LIS - Levelling reserve (art. 105 LIS), only groups meeting the requirements for reduced-size undertaking incentives (art. 101 LIS) that apply the specific rate - Decreases
Box 48 of the tax group's instalment payment settlement (Mod. 40.3 LIS).
You enter this Amount in euros
Registry identifiers
- Casilla id
48- Semantic role
is_pf_grupo_mod_40_3_lis_reserva_de_nivelacion_y_apliquen_el_tipo_de_gravamen_e_disminuciones- Registry section
liquidacion- Sources
aeat-dr-222-2025- Revisions
2025-y-siguientes20242023
Mod. 40.3 LIS - B.1) General case - Provisions under art. 11.12 LIS of the group (DF 4ª LIS)
Box 49 of the tax group's instalment payment settlement (Mod. 40.3 LIS).
You enter this Amount in euros
Registry identifiers
- Casilla id
49- Semantic role
is_pf_grupo_mod_40_3_lis_b_1_caso_general_dotaciones_del_art_11_12_lis_del_grupo- Registry section
liquidacion- Sources
aeat-dr-222-2025- Revisions
2025-y-siguientes20242023
Mod. 40.3 LIS - B.1) General case - Provisions under art. 11.12 LIS generated before joining the group (DF 4ª LIS)
Box 50 of the tax group's instalment payment settlement (Mod. 40.3 LIS).
You enter this Amount in euros
Registry identifiers
- Casilla id
50- Semantic role
is_pf_grupo_mod_40_3_lis_b_1_caso_general_dotaciones_del_art_11_12_lis_generadas_previa_a_la- Registry section
liquidacion- Sources
aeat-dr-222-2025- Revisions
2025-y-siguientes20242023
Mod. 40.3 LIS - B.1) General case - Offset of the group's negative tax liabilities from earlier periods (cooperatives only)
Box 51 of the tax group's instalment payment settlement (Mod. 40.3 LIS).
You enter this Amount in euros
Registry identifiers
- Casilla id
51- Semantic role
is_pf_grupo_mod_40_3_lis_b_1_caso_general_compensacion_de_cuotas_negativas_del_grupo_de_peri- Registry section
liquidacion- Sources
aeat-dr-222-2025- Revisions
2025-y-siguientes20242023
Mod. 40.3 LIS - B.1) General case - Levelling reserve (art. 105 LIS) converted into tax liability, only groups meeting the reduced-size undertaking requirements (art. 101 LIS) and applying the specific tax rate provided for these entities - Increases
Box 52 of the tax group's instalment payment settlement (Mod. 40.3 LIS).
You enter this Amount in euros
Registry identifiers
- Casilla id
52- Semantic role
is_pf_grupo_mod_40_3_lis_b_1_caso_general_reserva_de_nivelacion_convertido_en_cuotas_aumentos- Registry section
liquidacion- Sources
aeat-dr-222-2025- Revisions
2025-y-siguientes20242023
Mod. 40.3 LIS - B.1) General case - Levelling reserve (art. 105 LIS) converted into tax liability, only groups meeting the reduced-size undertaking requirements (art. 101 LIS) and applying the specific tax rate provided for these entities - Decreases
Box 53 of the tax group's instalment payment settlement (Mod. 40.3 LIS).
You enter this Amount in euros
Registry identifiers
- Casilla id
53- Semantic role
is_pf_grupo_mod_40_3_lis_b_1_caso_general_reserva_de_nivelacion_convertido_en_c_disminuciones- Registry section
liquidacion- Sources
aeat-dr-222-2025- Revisions
2025-y-siguientes20242023
Mod. 40.3 LIS - B.2) Specific cases - Provisions under art. 11.12 LIS of the group (DF 4ª LIS)
Box 54 of the tax group's instalment payment settlement (Mod. 40.3 LIS).
You enter this Amount in euros
Registry identifiers
- Casilla id
54- Semantic role
is_pf_grupo_mod_40_3_lis_b_2_casos_especificos_dotaciones_del_art_11_12_lis_del_grupo- Registry section
liquidacion- Sources
aeat-dr-222-2025- Revisions
2025-y-siguientes20242023
Mod. 40.3 LIS - B.2) - Levelling reserve (art. 105 LIS), only groups meeting the requirements for reduced-size undertaking incentives (art. 101 LIS) and applying the specific tax rate provided for these entities - Increases
Box 55 of the tax group's instalment payment settlement (Mod. 40.3 LIS).
You enter this Amount in euros
Registry identifiers
- Casilla id
55- Semantic role
is_pf_grupo_mod_40_3_lis_b_2_reserva_de_nivelacion_y_apliquen_el_tipo_de_gravamen_es_aumentos- Registry section
liquidacion- Sources
aeat-dr-222-2025- Revisions
2025-y-siguientes20242023
Mod. 40.3 LIS - B.2) - Levelling reserve (art. 105 LIS), only groups meeting the requirements for reduced-size undertaking incentives (art. 101 LIS) and applying the specific tax rate provided for these entities - Decreases
Box 56 of the tax group's instalment payment settlement (Mod. 40.3 LIS).
You enter this Amount in euros
Registry identifiers
- Casilla id
56- Semantic role
is_pf_grupo_mod_40_3_lis_b_2_reserva_de_nivelacion_solo_grupos_que_cumplan_los_disminuciones- Registry section
liquidacion- Sources
aeat-dr-222-2025- Revisions
2025-y-siguientes20242023
Mod. 40.3 LIS - B.2) Specific cases - Provisions under art. 11.12 LIS generated before joining the group (DF 4ª LIS)
Box 57 of the tax group's instalment payment settlement (Mod. 40.3 LIS).
You enter this Amount in euros
Registry identifiers
- Casilla id
57- Semantic role
is_pf_grupo_mod_40_3_lis_b_2_casos_especificos_dotaciones_del_art_11_12_lis_generadas_previa- Registry section
liquidacion- Sources
aeat-dr-222-2025- Revisions
2025-y-siguientes20242023
Mod. 40.3 LIS - B.1) General case - Offset of individual negative tax liabilities from periods before joining the group (cooperatives only)
Box 58 of the tax group's instalment payment settlement (Mod. 40.3 LIS).
You enter this Amount in euros
Registry identifiers
- Casilla id
58- Semantic role
is_pf_grupo_mod_40_3_lis_b_1_caso_general_compensacion_de_cuotas_negativas_individuales_de_p- Registry section
liquidacion- Sources
aeat-dr-222-2025- Revisions
2025-y-siguientes20242023
Method under art. 40.3 LIS - Adjustments to determine the group's tax base (DA 19ª LIS) - Increases
Box 59 of the tax group's instalment payment settlement (Mod. 40.3 LIS).
You enter this Amount in euros
Registry identifiers
- Casilla id
59- Semantic role
is_pf_grupo_mod_40_3_lis_ajustes_para_la_determinacion_de_la_base_imponible_del_grup_aumentos- Registry section
liquidacion- Sources
aeat-dr-222-2025- Revisions
2025-y-siguientes20242023
Method under art. 40.3 LIS - Adjustments to determine the group's tax base (DA 19ª LIS) - Decreases
Box 60 of the tax group's instalment payment settlement (Mod. 40.3 LIS).
You enter this Amount in euros
Registry identifiers
- Casilla id
60- Semantic role
is_pf_grupo_mod_40_3_lis_ajustes_para_la_determinacion_de_la_base_imponible_del_disminuciones- Registry section
liquidacion- Sources
aeat-dr-222-2025- Revisions
2025-y-siguientes20242023
Mod. 40.3 LIS - B.2) Specific cases - Base at rate 3
Box 61 of the tax group's instalment payment settlement (Mod. 40.3 LIS).
You enter this Amount in euros
Registry identifiers
- Casilla id
61- Semantic role
is_pf_grupo_mod_40_3_lis_b_2_casos_especificos_base_a_tipo_3- Registry section
liquidacion- Sources
aeat-dr-222-2025- Revisions
2025-y-siguientes
Mod. 40.3 LIS - B.2) Specific cases - Percentage 3
Box 62 of the tax group's instalment payment settlement (Mod. 40.3 LIS).
You enter this Percentage
Registry identifiers
- Casilla id
62- Semantic role
is_pf_grupo_mod_40_3_lis_b_2_casos_especificos_porcentaje_3- Registry section
liquidacion- Sources
aeat-dr-222-2025- Revisions
2025-y-siguientes
Mod. 40.3 LIS - B.2) Specific cases - Instalment payment amount 3
Box 63 of the tax group's instalment payment settlement (Mod. 40.3 LIS).
Calculated for you from 61 and 62 Amount in euros
Registry identifiers
- Casilla id
63- Semantic role
is_pf_grupo_mod_40_3_lis_b_2_casos_especificos_importe_del_pago_fraccionado_3- Formula
modelo-222-importe-pago-fraccionado-b2-tipo-3- Registry section
liquidacion- Sources
aeat-dr-222-2025aeat-modelo-222-instructions- Revisions
2025-y-siguientes
Mod. 40.3 LIS - B.2) Specific cases - Base at rate 4
Box 64 of the tax group's instalment payment settlement (Mod. 40.3 LIS).
You enter this Amount in euros
Registry identifiers
- Casilla id
64- Semantic role
is_pf_grupo_mod_40_3_lis_b_2_casos_especificos_base_a_tipo_4- Registry section
liquidacion- Sources
aeat-dr-222-2025- Revisions
2025-y-siguientes
Mod. 40.3 LIS - B.2) Specific cases - Percentage 4
Box 65 of the tax group's instalment payment settlement (Mod. 40.3 LIS).
You enter this Percentage
Registry identifiers
- Casilla id
65- Semantic role
is_pf_grupo_mod_40_3_lis_b_2_casos_especificos_porcentaje_4- Registry section
liquidacion- Sources
aeat-dr-222-2025- Revisions
2025-y-siguientes
Mod. 40.3 LIS - B.2) Specific cases - Instalment payment amount 4
Box 66 of the tax group's instalment payment settlement (Mod. 40.3 LIS).
Calculated for you from 64 and 65 Amount in euros
Registry identifiers
- Casilla id
66- Semantic role
is_pf_grupo_mod_40_3_lis_b_2_casos_especificos_importe_del_pago_fraccionado_4- Formula
modelo-222-importe-pago-fraccionado-b2-tipo-4- Registry section
liquidacion- Sources
aeat-dr-222-2025aeat-modelo-222-instructions- Revisions
2025-y-siguientes
Method under art. 40.3 LIS - Complementary tax (IC) correction - Increases
Box 67 of the tax group's instalment payment settlement (Mod. 40.3 LIS).
You enter this Amount in euros
Registry identifiers
- Casilla id
67- Semantic role
is_pf_grupo_mod_40_3_lis_correccion_por_impuesto_complementario_aumentos- Registry section
liquidacion- Sources
aeat-dr-222-2025- Revisions
2025-y-siguientes
Declarante¶
Filing year to which the instalment payment relates
Reference only Year
- Required
Registry identifiers
- Casilla id
decl.ejercicio- Semantic role
filing_year- Registry section
declarante- Sources
boe-modelo-202-base-order- Revisions
2025-y-siguientes20242023
Instalment payment method (art. 40.2 gross tax liability / art. 40.3 taxable base)
Reference only Text
- Required
Registry identifiers
- Casilla id
decl.tipo-declaracion- Semantic role
tipo_declaracion- Registry section
declarante- Sources
boe-modelo-202-base-order- Revisions
2025-y-siguientes20242023
Informacion adicional¶
Additional information (6) - Amount excluded for debt-relief or deferral arrangements
Amount declared in the additional-information block of the tax group's instalment payment settlement. The official design prints no box number for this slot.
You enter this Amount in euros
Registry identifiers
- Casilla id
info.quita-espera-importe-excluido- Semantic role
is_pf_grupo_info_quita_espera_importe_excluido- Registry section
informacion_adicional- Sources
aeat-dr-222-2025- Revisions
2025-y-siguientes20242023
Additional information (6) - Part integrated into the tax base for debt-relief or deferral arrangements
Amount declared in the additional-information block of the tax group's instalment payment settlement. The official design prints no box number for this slot.
You enter this Amount in euros
Registry identifiers
- Casilla id
info.quita-espera-integrado-base- Semantic role
is_pf_grupo_info_quita_espera_integrado_base- Registry section
informacion_adicional- Sources
aeat-dr-222-2025- Revisions
2025-y-siguientes20242023
Additional information (6) - Part integrated into the tax base at liability level for debt-relief or deferral arrangements (cooperatives only)
Amount declared in the additional-information block of the tax group's instalment payment settlement. The official design prints no box number for this slot.
You enter this Amount in euros
Registry identifiers
- Casilla id
info.quita-espera-integrado-cuota- Semantic role
is_pf_grupo_info_quita_espera_integrado_cuota- Registry section
informacion_adicional- Sources
aeat-dr-222-2025- Revisions
2025-y-siguientes20242023
Additional information (6) - Income from reversal of impairments integrated into the tax base
Amount declared in the additional-information block of the tax group's instalment payment settlement. The official design prints no box number for this slot.
You enter this Amount in euros
Registry identifiers
- Casilla id
info.reversion-deterioros- Semantic role
is_pf_grupo_info_reversion_deterioros- Registry section
informacion_adicional- Sources
aeat-dr-222-2025- Revisions
2025-y-siguientes20242023
Additional information (6) - Amount corresponding to the Canary Islands investment reserve
Amount declared in the additional-information block of the tax group's instalment payment settlement. The official design prints no box number for this slot.
You enter this Amount in euros
Registry identifiers
- Casilla id
info.reserva-inversiones-canarias- Semantic role
is_pf_grupo_info_reserva_inversiones_canarias- Registry section
informacion_adicional- Sources
aeat-dr-222-2025- Revisions
2025-y-siguientes20242023
Additional information (6) - Amount corresponding to the allowance under art. 26 of Law 19/1994
Amount declared in the additional-information block of the tax group's instalment payment settlement. The official design prints no box number for this slot.
You enter this Amount in euros
Registry identifiers
- Casilla id
info.bonificacion-ley-19-1994- Semantic role
is_pf_grupo_info_bonificacion_ley_19_1994- Registry section
informacion_adicional- Sources
aeat-dr-222-2025- Revisions
2025-y-siguientes20242023
Additional information (6) - Amount not countable through application of the ZEC tax regime
Amount declared in the additional-information block of the tax group's instalment payment settlement. The official design prints no box number for this slot.
You enter this Amount in euros
Registry identifiers
- Casilla id
info.regimen-zec-no-computable- Semantic role
is_pf_grupo_info_regimen_zec_no_computable- Registry section
informacion_adicional- Sources
aeat-dr-222-2025- Revisions
2025-y-siguientes20242023
Additional information (6) - Amount of the reduction for income entitled to the allowance under art. 33 LIS
Amount declared in the additional-information block of the tax group's instalment payment settlement. The official design prints no box number for this slot.
You enter this Amount in euros
Registry identifiers
- Casilla id
info.minoracion-bonificacion-art-33- Semantic role
is_pf_grupo_info_minoracion_bonificacion_art_33- Registry section
informacion_adicional- Sources
aeat-dr-222-2025- Revisions
2025-y-siguientes20242023
Additional information (6) - Amount excluded for capital or equity increases by set-off of claims not integrated into the tax base (art. 17.2 LIS)
Amount declared in the additional-information block of the tax group's instalment payment settlement. The official design prints no box number for this slot.
You enter this Amount in euros
Registry identifiers
- Casilla id
info.aumento-capital-compensacion-creditos- Semantic role
is_pf_grupo_info_aumento_capital_compensacion_creditos- Registry section
informacion_adicional- Sources
aeat-dr-222-2025- Revisions
2025-y-siguientes20242023
Additional information (6) - Amount of exempt income of entities applying the special tax regime of Chapter XIV of Title VII LIS
Amount declared in the additional-information block of the tax group's instalment payment settlement. The official design prints no box number for this slot.
You enter this Amount in euros
Registry identifiers
- Casilla id
info.renta-exenta-cap-xiv-tit-vii- Semantic role
is_pf_grupo_info_renta_exenta_cap_xiv_tit_vii- Registry section
informacion_adicional- Sources
aeat-dr-222-2025- Revisions
2025-y-siguientes20242023
Additional information (6) - Amount of the allowance under art. 34 LIS
Amount declared in the additional-information block of the tax group's instalment payment settlement. The official design prints no box number for this slot.
You enter this Amount in euros
Registry identifiers
- Casilla id
info.bonificacion-art-34- Semantic role
is_pf_grupo_info_bonificacion_art_34- Registry section
informacion_adicional- Sources
aeat-dr-222-2025- Revisions
2025-y-siguientes20242023