Orden HFP/227/2017¶
Published in the Boletín Oficial del Estado as BOE-A-2017-2778. Cadrumo’s calculations cite 3 provisions of this text; each one links below to its official wording in the BOE.
Orden HFP/227/2017, art. 1¶
In force from 2017-03-16 (published on 2017-03-15).
Official text, in extract (in Spanish)
Artículo 1. Aprobación del modelo 202
Se aprueba el modelo 202
Pago fraccionado
uso obligatorio para efectuar los pagos fraccionados
Read Orden HFP/227/2017, art. 1 in the BOE
The consolidated text in the Boletín Oficial del Estado is the official wording.
Catalogue record
- Catalogue identifier:
orden-hfp-227-2017:art-1- Kind of instrument:
orden- BOE document:
BOE-A-2017-2778- Bundled corpus:
corpus/normatives/html/orden-hfp-227-2017.html#a1- Authority:
boe- Evidence tier:
legal_authority- Consolidated as of:
2025-03-19
- Review status:
agent_reviewed- Date reviewed:
2026-06-29
- Reviewed by:
downloaded consolidated BOE-A-2017-2778 from BOE on 2026-06-29
- Cataloguer’s note:
Base approval order for Modelo 202 pagos fraccionados. Article 1 approves the model and establishes mandatory use for IS and IRNR permanent-establishment pagos fraccionados.
Orden HFP/227/2017, art. 2¶
In force from 2017-03-16 (published on 2017-03-15).
Official text, in extract (in Spanish)
Artículo 2. Aprobación del modelo 222
Se aprueba el modelo 222
Régimen de consolidación fiscal
uso obligatorio para efectuar los pagos fraccionados del Impuesto sobre Sociedades
Read Orden HFP/227/2017, art. 2 in the BOE
The consolidated text in the Boletín Oficial del Estado is the official wording.
Catalogue record
- Catalogue identifier:
orden-hfp-227-2017:art-2- Kind of instrument:
orden- BOE document:
BOE-A-2017-2778- Bundled corpus:
corpus/normatives/html/orden-hfp-227-2017.html#a2- Authority:
boe- Evidence tier:
legal_authority- Consolidated as of:
2025-03-19
- Review status:
agent_reviewed- Date reviewed:
2026-07-04
- Reviewed by:
agent-prepared (corpus-grounded against the bundled consolidated BOE-A-2017-2778 art 2; pending operator re-stamp)
- Cataloguer’s note:
Approval article for Modelo 222. Article 2 approves the model 222 «Impuesto sobre Sociedades. Régimen de consolidación fiscal. Pago fraccionado» and establishes its mandatory use for the pagos fraccionados del art. 40 LIS filed by grupos fiscales que tributan por el régimen especial de consolidación fiscal (cap. VI, tít. VII LIS). Same approving Orden HFP/227/2017 that art 1 uses for Modelo 202.
Orden HFP/227/2017, art. 5¶
In force from 2017-03-16 (published on 2017-03-15).
Official text, in extract (in Spanish)
Plazo de presentación de los modelos 202 y 222
modelo 222, pago fraccionado a cuenta del Impuesto sobre Sociedades para los grupos fiscales
primeros veinte días naturales de los meses de abril, octubre y diciembre
Read Orden HFP/227/2017, art. 5 in the BOE
The consolidated text in the Boletín Oficial del Estado is the official wording.
Catalogue record
- Catalogue identifier:
orden-hfp-227-2017:art-5- Kind of instrument:
orden- BOE document:
BOE-A-2017-2778- Bundled corpus:
corpus/normatives/html/orden-hfp-227-2017.html#a5- Authority:
boe- Evidence tier:
legal_authority- Consolidated as of:
2025-03-19
- Review status:
agent_reviewed- Date reviewed:
2026-07-04
- Reviewed by:
agent-prepared (corpus-grounded against the bundled consolidated BOE-A-2017-2778 art 5; pending operator re-stamp)
- Cataloguer’s note:
Binding filing plazo for the Modelo 222 pago fraccionado en régimen de consolidación fiscal (art 5.2): los primeros veinte días naturales de los meses de abril, octubre y diciembre de cada año natural. The same article carries the Modelo 202 plazo (art 5.1) in identical terms. Grounds the Modelo 222 trimestral deadline windows.