Modelo 202: IS instalment payment¶

Corporate Income Tax. Non-Resident Income Tax (permanent establishments and income-attribution entities incorporated abroad with a presence in Spanish territory). Instalment payment.

Instalment payment on account of Corporate Income Tax, filed up to three times a year (April, October, and December).

IS
Filed quarterly
61 casillas in 8 sections
2 filled from your records
13 calculated
46 you enter

Established by

Ley 27/2014 art. 40, art. 29, art. 30, art. 105
Orden HFP/227/2017 art. 1
Orden HAC/941/2018 primero.5
Orden HFP/312/2023 unico.1
Orden HAC/262/2025 unico.1

Liquidacion › Modalidad 40 2 lis¶

Method under art. 40.2 LIS - Instalment payment base

Filled automatically from a related modelo's result Amount in euros

Required

Legal basis

Ley 27/2014 art. 40, art. 29, art. 30, art. 105

Registry identifiers

Casilla id: 01
Semantic role: is_pf_mod_40_2_base_pago_fraccionado
Binding: modelo-202-cuota-base-ejercicio-anterior
Registry section: liquidacion.modalidad_40_2_lis
Sources: aeat-dr-202-2025 aeat-modelo-202-instructions
Revisions: 2025-y-siguientes 2023-2024 2019-2022

Method under art. 40.2 LIS - Result of the previous return (supplementary)

You enter this Amount in euros

Legal basis

Ley 27/2014 art. 40, art. 29, art. 30, art. 105

Registry identifiers

Casilla id: 02
Semantic role: is_pf_mod_40_2_resultado_declaracion_anterior
Registry section: liquidacion.modalidad_40_2_lis
Sources: aeat-dr-202-2025 aeat-modelo-202-instructions
Revisions: 2025-y-siguientes 2023-2024 2019-2022

Method under art. 40.2 LIS - Amount payable

Calculated for you from 01 and 02 Amount in euros

Legal basis

Ley 27/2014 art. 40, art. 29, art. 30, art. 105

Registry identifiers

Casilla id: 03
Semantic role: is_pf_mod_40_2_a_ingresar
Formula: modelo-202-modalidad-40-2-a-ingresar
Registry section: liquidacion.modalidad_40_2_lis
Sources: aeat-dr-202-2025 aeat-modelo-202-instructions
Revisions: 2025-y-siguientes 2023-2024 2019-2022

Liquidacion › Modalidad 40 3 lis › Correcciones resultado contable¶

Method under art. 40.3 LIS - Accounting result after corporate income tax

You enter this Amount in euros

Legal basis

Ley 27/2014 art. 40, art. 29, art. 30, art. 105

Registry identifiers

Casilla id: 04
Semantic role: is_pf_mod_40_3_resultado_contable
Registry section: liquidacion.modalidad_40_3_lis.correcciones_resultado_contable
Sources: aeat-dr-202-2025 aeat-modelo-202-instructions
Revisions: 2025-y-siguientes 2023-2024 2019-2022

Method under art. 40.3 LIS - Corporate income tax adjustments - Increases

You enter this Amount in euros

Legal basis

Ley 27/2014 art. 40, art. 29, art. 30, art. 105

Registry identifiers

Casilla id: 05
Semantic role: is_pf_mod_40_3_correcciones_is_aumentos
Registry section: liquidacion.modalidad_40_3_lis.correcciones_resultado_contable
Sources: aeat-dr-202-2025 aeat-modelo-202-instructions
Revisions: 2025-y-siguientes 2023-2024 2019-2022

Method under art. 40.3 LIS - Corporate income tax adjustments - Decreases

You enter this Amount in euros

Legal basis

Ley 27/2014 art. 40, art. 29, art. 30, art. 105

Registry identifiers

Casilla id: 06
Semantic role: is_pf_mod_40_3_correcciones_is_disminuciones
Registry section: liquidacion.modalidad_40_3_lis.correcciones_resultado_contable
Sources: aeat-dr-202-2025 aeat-modelo-202-instructions
Revisions: 2025-y-siguientes 2023-2024 2019-2022

Method under art. 40.3 LIS - Remaining corrections - Increases

You enter this Amount in euros

Legal basis

Ley 27/2014 art. 40, art. 29, art. 30, art. 105

Registry identifiers

Casilla id: 07
Semantic role: is_pf_mod_40_3_resto_correcciones_aumentos
Registry section: liquidacion.modalidad_40_3_lis.correcciones_resultado_contable
Sources: aeat-dr-202-2025 aeat-modelo-202-instructions
Revisions: 2025-y-siguientes 2023-2024 2019-2022

Method under art. 40.3 LIS - Remaining corrections - Decreases

You enter this Amount in euros

Legal basis

Ley 27/2014 art. 40, art. 29, art. 30, art. 105

Registry identifiers

Casilla id: 08
Semantic role: is_pf_mod_40_3_resto_correcciones_disminuciones
Registry section: liquidacion.modalidad_40_3_lis.correcciones_resultado_contable
Sources: aeat-dr-202-2025 aeat-modelo-202-instructions
Revisions: 2025-y-siguientes 2023-2024 2019-2022

Method under art. 40.3 LIS - 30% depreciation expense - Decreases

You enter this Amount in euros

Legal basis

Ley 27/2014 art. 40, art. 29, art. 30, art. 105

Registry identifiers

Casilla id: 37
Semantic role: is_pf_mod_40_3_amortizacion_30pct_dism
Registry section: liquidacion.modalidad_40_3_lis.correcciones_resultado_contable
Sources: aeat-dr-202-2025 aeat-modelo-202-instructions
Revisions: 2025-y-siguientes 2023-2024 2019-2022

Method under art. 40.3 LIS - TOTAL adjustments - Increases

Calculated for you from 05, 67 and 07 Amount in euros

Legal basis

Ley 27/2014 art. 40, art. 29, art. 30, art. 105

Registry identifiers

Casilla id: 38
Semantic role: is_pf_mod_40_3_total_correcciones_aumentos
Formula: modelo-202-total-correcciones-aumentos
Registry section: liquidacion.modalidad_40_3_lis.correcciones_resultado_contable
Sources: aeat-dr-202-2025 aeat-modelo-202-instructions
Revisions: 2025-y-siguientes 2023-2024 2019-2022

Method under art. 40.3 LIS - TOTAL adjustments - Decreases

Calculated for you from 06, 37 and 08 Amount in euros

Legal basis

Ley 27/2014 art. 40, art. 29, art. 30, art. 105

Registry identifiers

Casilla id: 39
Semantic role: is_pf_mod_40_3_total_correcciones_disminuciones
Formula: modelo-202-total-correcciones-disminuciones
Registry section: liquidacion.modalidad_40_3_lis.correcciones_resultado_contable
Sources: aeat-dr-202-2025 aeat-modelo-202-instructions
Revisions: 2025-y-siguientes 2023-2024 2019-2022

Method under art. 40.3 LIS - Top-up Tax (IC) adjustments - Increases

You enter this Amount in euros

Legal basis

Ley 27/2014 art. 40, art. 29, art. 30, art. 105

Registry identifiers

Casilla id: 67
Semantic role: is_pf_mod_40_3_correcciones_impuesto_complementario
Registry section: liquidacion.modalidad_40_3_lis.correcciones_resultado_contable
Sources: aeat-dr-202-2025 aeat-modelo-202-instructions
Revisions: 2025-y-siguientes

Liquidacion › Modalidad 40 3 lis › Base imponible¶

Method under art. 40.3 LIS - Preliminary taxable base

Calculated for you from 04, 38 and 39 Amount in euros

Legal basis

Ley 27/2014 art. 40, art. 29, art. 30, art. 105

Registry identifiers

Casilla id: 13
Semantic role: is_pf_mod_40_3_base_imponible_previa
Formula: modelo-202-base-imponible-previa
Registry section: liquidacion.modalidad_40_3_lis.base_imponible
Sources: aeat-dr-202-2025 aeat-modelo-202-instructions
Revisions: 2025-y-siguientes 2023-2024 2019-2022

Method under art. 40.3 LIS - Offset of negative bases from prior tax years

You enter this Amount in euros

Legal basis

Ley 27/2014 art. 40, art. 29, art. 30, art. 105

Registry identifiers

Casilla id: 14
Semantic role: is_pf_mod_40_3_compensacion_bases_negativas
Registry section: liquidacion.modalidad_40_3_lis.base_imponible
Sources: aeat-dr-202-2025 aeat-modelo-202-instructions
Revisions: 2025-y-siguientes 2023-2024 2019-2022

Method under art. 40.3 LIS - Remainder of the capitalisation reserve not applied due to insufficient base

You enter this Amount in euros

Legal basis

Ley 27/2014 art. 40, art. 29, art. 30, art. 25, art. 105

Registry identifiers

Casilla id: 44
Semantic role: is_pf_mod_40_3_remanente_reserva_capitalizacion
Registry section: liquidacion.modalidad_40_3_lis.base_imponible
Sources: aeat-dr-202-2025 aeat-modelo-202-instructions
Revisions: 2025-y-siguientes 2023-2024 2019-2022

Liquidacion › Modalidad 40 3 lis › B1 caso general¶

Method under art. 40.3 LIS, block B1 - General case - Instalment payment base

Calculated for you from 13, 44, 14, 45 and 46 Amount in euros

Legal basis

Ley 27/2014 art. 40, art. 29, art. 30, art. 105

Registry identifiers

Casilla id: 16
Semantic role: is_pf_mod_40_3_b1_base_pago_fraccionado
Formula: modelo-202-base-imponible-corregida
Registry section: liquidacion.modalidad_40_3_lis.b1_caso_general
Sources: aeat-dr-202-2025 aeat-modelo-202-instructions
Revisions: 2025-y-siguientes 2023-2024 2019-2022

Method under art. 40.3 LIS, block B1 - General case - Percentage

You enter this Decimal number

Legal basis

Ley 27/2014 art. 40, art. 29, art. 30, art. 105

Registry identifiers

Casilla id: 17
Semantic role: is_pf_mod_40_3_b1_porcentaje
Registry section: liquidacion.modalidad_40_3_lis.b1_caso_general
Sources: aeat-dr-202-2025 aeat-modelo-202-instructions
Revisions: 2025-y-siguientes 2023-2024 2019-2022

Method under art. 40.3 LIS, block B1 - General case - Preliminary result

Calculated for you from 16, 17, 47, 48, 40 and 49 Amount in euros

Legal basis

Ley 27/2014 art. 40, art. 29, art. 30, art. 105

Registry identifiers

Casilla id: 18
Semantic role: is_pf_mod_40_3_b1_resultado_previo
Formula: modelo-202-resultado-previo-b1
Registry section: liquidacion.modalidad_40_3_lis.b1_caso_general
Sources: aeat-dr-202-2025 aeat-modelo-202-instructions
Revisions: 2025-y-siguientes 2023-2024 2019-2022

Method under art. 40.3 LIS, block B1 - Offset of negative tax liabilities (cooperatives)

You enter this Amount in euros

Legal basis

Ley 27/2014 art. 40, art. 29, art. 30, art. 105

Registry identifiers

Casilla id: 40
Semantic role: is_pf_mod_40_3_b1_compensacion_cuotas_neg_coop
Registry section: liquidacion.modalidad_40_3_lis.b1_caso_general
Sources: aeat-dr-202-2025 aeat-modelo-202-instructions
Revisions: 2025-y-siguientes 2023-2024 2019-2022

Method under art. 40.3 LIS, block B1 - Provisions under art. 11.12 LIS

You enter this Amount in euros

Legal basis

Ley 27/2014 art. 40, art. 29, art. 30, art. 105

Registry identifiers

Casilla id: 47
Semantic role: is_pf_mod_40_3_b1_dotaciones_art_11_12
Registry section: liquidacion.modalidad_40_3_lis.b1_caso_general
Sources: aeat-dr-202-2025 aeat-modelo-202-instructions
Revisions: 2025-y-siguientes 2023-2024 2019-2022

Method under art. 40.3 LIS, block B1 - Converted levelling reserve - Increases

You enter this Amount in euros

Legal basis

Ley 27/2014 art. 40, art. 29, art. 30, art. 105

Registry identifiers

Casilla id: 48
Semantic role: is_pf_mod_40_3_b1_reserva_nivelacion_convertida_aum
Registry section: liquidacion.modalidad_40_3_lis.b1_caso_general
Sources: aeat-dr-202-2025 aeat-modelo-202-instructions
Revisions: 2025-y-siguientes 2023-2024 2019-2022

Method under art. 40.3 LIS, block B1 - Converted levelling reserve - Decreases

You enter this Amount in euros

Legal basis

Ley 27/2014 art. 40, art. 29, art. 30, art. 105

Registry identifiers

Casilla id: 49
Semantic role: is_pf_mod_40_3_b1_reserva_nivelacion_convertida_dis
Registry section: liquidacion.modalidad_40_3_lis.b1_caso_general
Sources: aeat-dr-202-2025 aeat-modelo-202-instructions
Revisions: 2025-y-siguientes 2023-2024 2019-2022

Liquidacion › Modalidad 40 3 lis › B2 casos especificos¶

Method under art. 40.3 LIS, block B2 - Instalment payment base

You enter this Amount in euros

Legal basis

Ley 27/2014 art. 40, art. 29, art. 30, art. 105

Registry identifiers

Casilla id: 19
Semantic role: is_pf_mod_40_3_b2_base_pago_fraccionado
Registry section: liquidacion.modalidad_40_3_lis.b2_casos_especificos
Sources: aeat-dr-202-2025 aeat-modelo-202-instructions
Revisions: 2025-y-siguientes 2023-2024 2019-2022

Method under art. 40.3 LIS, block B2 - Base at rate 1

You enter this Amount in euros

Legal basis

Ley 27/2014 art. 40, art. 29, art. 30, art. 105

Registry identifiers

Casilla id: 20
Semantic role: is_pf_mod_40_3_b2_base_tipo_1
Registry section: liquidacion.modalidad_40_3_lis.b2_casos_especificos
Sources: aeat-dr-202-2025 aeat-modelo-202-instructions
Revisions: 2025-y-siguientes 2023-2024 2019-2022

Method under art. 40.3 LIS, block B2 - Percentage 1

You enter this Decimal number

Legal basis

Ley 27/2014 art. 40, art. 29, art. 30, art. 105

Registry identifiers

Casilla id: 21
Semantic role: is_pf_mod_40_3_b2_porcentaje_1
Registry section: liquidacion.modalidad_40_3_lis.b2_casos_especificos
Sources: aeat-dr-202-2025 aeat-modelo-202-instructions
Revisions: 2025-y-siguientes 2023-2024 2019-2022

Method under art. 40.3 LIS, block B2 - Instalment payment amount, rate 1

Calculated for you from 20 and 21 Amount in euros

Zero or more

Legal basis

Ley 27/2014 art. 40, art. 29, art. 30, art. 105

Registry identifiers

Casilla id: 22
Semantic role: is_pf_mod_40_3_b2_importe_pago_fraccionado
Formula: modelo-202-importe-pago-fraccionado-b2-tipo-1
Registry section: liquidacion.modalidad_40_3_lis.b2_casos_especificos
Sources: aeat-dr-202-2025 aeat-modelo-202-instructions
Revisions: 2025-y-siguientes 2023-2024 2019-2022

Method under art. 40.3 LIS, block B2 - Base at rate 2

You enter this Amount in euros

Legal basis

Ley 27/2014 art. 40, art. 29, art. 30, art. 105

Registry identifiers

Casilla id: 23
Semantic role: is_pf_mod_40_3_b2_base_tipo_2
Registry section: liquidacion.modalidad_40_3_lis.b2_casos_especificos
Sources: aeat-dr-202-2025 aeat-modelo-202-instructions
Revisions: 2025-y-siguientes 2023-2024 2019-2022

Method under art. 40.3 LIS, block B2 - Percentage 2

You enter this Decimal number

Legal basis

Ley 27/2014 art. 40, art. 29, art. 30, art. 105

Registry identifiers

Casilla id: 24
Semantic role: is_pf_mod_40_3_b2_porcentaje_2
Registry section: liquidacion.modalidad_40_3_lis.b2_casos_especificos
Sources: aeat-dr-202-2025 aeat-modelo-202-instructions
Revisions: 2025-y-siguientes 2023-2024 2019-2022

Method under art. 40.3 LIS, block B2 - Instalment payment amount, rate 2

Calculated for you from 23 and 24 Amount in euros

Zero or more

Legal basis

Ley 27/2014 art. 40, art. 29, art. 30, art. 105

Registry identifiers

Casilla id: 25
Semantic role: is_pf_mod_40_3_b2_importe_pago_fraccionado
Formula: modelo-202-importe-pago-fraccionado-b2-tipo-2
Registry section: liquidacion.modalidad_40_3_lis.b2_casos_especificos
Sources: aeat-dr-202-2025 aeat-modelo-202-instructions
Revisions: 2025-y-siguientes 2023-2024 2019-2022

Method under art. 40.3 LIS, block B2 - Preliminary result

Calculated for you from 22, 25, 63, 66, 50, 42, 51 and 52 Amount in euros

Legal basis

Ley 27/2014 art. 40, art. 29, art. 30, art. 105

Registry identifiers

Casilla id: 26
Semantic role: is_pf_mod_40_3_b2_resultado_previo
Formula: modelo-202-resultado-previo-b2
Registry section: liquidacion.modalidad_40_3_lis.b2_casos_especificos
Sources: aeat-dr-202-2025 aeat-modelo-202-instructions
Revisions: 2025-y-siguientes 2023-2024 2019-2022

Method under art. 40.3 LIS, block B2 - Offset of negative tax liabilities (cooperatives)

You enter this Amount in euros

Legal basis

Ley 27/2014 art. 40, art. 29, art. 30, art. 105

Registry identifiers

Casilla id: 42
Semantic role: is_pf_mod_40_3_b2_compensacion_cuotas_neg_coop
Registry section: liquidacion.modalidad_40_3_lis.b2_casos_especificos
Sources: aeat-dr-202-2025 aeat-modelo-202-instructions
Revisions: 2025-y-siguientes 2023-2024 2019-2022

Method under art. 40.3 LIS, block B2 - Provisions under art. 11.12 LIS (cooperatives)

You enter this Amount in euros

Legal basis

Ley 27/2014 art. 40, art. 29, art. 30, art. 105

Registry identifiers

Casilla id: 50
Semantic role: is_pf_mod_40_3_b2_dotaciones_art_11_12_coop
Registry section: liquidacion.modalidad_40_3_lis.b2_casos_especificos
Sources: aeat-dr-202-2025 aeat-modelo-202-instructions
Revisions: 2025-y-siguientes 2023-2024 2019-2022

Method under art. 40.3 LIS, block B2 - Levelling reserve (art. 105 LIS) - Increases

You enter this Amount in euros

Legal basis

Ley 27/2014 art. 40, art. 29, art. 30, art. 105

Registry identifiers

Casilla id: 51
Semantic role: is_pf_mod_40_3_b2_reserva_nivelacion_aumentos
Registry section: liquidacion.modalidad_40_3_lis.b2_casos_especificos
Sources: aeat-dr-202-2025 aeat-modelo-202-instructions
Revisions: 2025-y-siguientes 2023-2024 2019-2022

Method under art. 40.3 LIS, block B2 - Levelling reserve (art. 105 LIS) - Decreases

You enter this Amount in euros

Legal basis

Ley 27/2014 art. 40, art. 29, art. 30, art. 105

Registry identifiers

Casilla id: 52
Semantic role: is_pf_mod_40_3_b2_reserva_nivelacion_disminuciones
Registry section: liquidacion.modalidad_40_3_lis.b2_casos_especificos
Sources: aeat-dr-202-2025 aeat-modelo-202-instructions
Revisions: 2025-y-siguientes 2023-2024 2019-2022

Method under art. 40.3 LIS, block B2 - Base at rate 3

You enter this Amount in euros

Legal basis

Ley 27/2014 art. 40, art. 29, art. 30, art. 105

Registry identifiers

Casilla id: 61
Semantic role: is_pf_mod_40_3_b2_base_tipo_3
Registry section: liquidacion.modalidad_40_3_lis.b2_casos_especificos
Sources: aeat-dr-202-2025 aeat-modelo-202-instructions
Revisions: 2025-y-siguientes

Method under art. 40.3 LIS, block B2 - Percentage 3

You enter this Decimal number

Legal basis

Ley 27/2014 art. 40, art. 29, art. 30, art. 105

Registry identifiers

Casilla id: 62
Semantic role: is_pf_mod_40_3_b2_porcentaje_3
Registry section: liquidacion.modalidad_40_3_lis.b2_casos_especificos
Sources: aeat-dr-202-2025 aeat-modelo-202-instructions
Revisions: 2025-y-siguientes

Method under art. 40.3 LIS, block B2 - Instalment payment amount, rate 3

Calculated for you from 61 and 62 Amount in euros

Zero or more

Legal basis

Ley 27/2014 art. 40, art. 29, art. 30, art. 105

Registry identifiers

Casilla id: 63
Semantic role: is_pf_mod_40_3_b2_importe_pago_fraccionado
Formula: modelo-202-importe-pago-fraccionado-b2-tipo-3
Registry section: liquidacion.modalidad_40_3_lis.b2_casos_especificos
Sources: aeat-dr-202-2025 aeat-modelo-202-instructions
Revisions: 2025-y-siguientes

Method under art. 40.3 LIS, block B2 - Base at rate 4

You enter this Amount in euros

Legal basis

Ley 27/2014 art. 40, art. 29, art. 30, art. 105

Registry identifiers

Casilla id: 64
Semantic role: is_pf_mod_40_3_b2_base_tipo_4
Registry section: liquidacion.modalidad_40_3_lis.b2_casos_especificos
Sources: aeat-dr-202-2025 aeat-modelo-202-instructions
Revisions: 2025-y-siguientes

Method under art. 40.3 LIS, block B2 - Percentage 4

You enter this Decimal number

Legal basis

Ley 27/2014 art. 40, art. 29, art. 30, art. 105

Registry identifiers

Casilla id: 65
Semantic role: is_pf_mod_40_3_b2_porcentaje_4
Registry section: liquidacion.modalidad_40_3_lis.b2_casos_especificos
Sources: aeat-dr-202-2025 aeat-modelo-202-instructions
Revisions: 2025-y-siguientes

Method under art. 40.3 LIS, block B2 - Instalment payment amount, rate 4

Calculated for you from 64 and 65 Amount in euros

Zero or more

Legal basis

Ley 27/2014 art. 40, art. 29, art. 30, art. 105

Registry identifiers

Casilla id: 66
Semantic role: is_pf_mod_40_3_b2_importe_pago_fraccionado
Formula: modelo-202-importe-pago-fraccionado-b2-tipo-4
Registry section: liquidacion.modalidad_40_3_lis.b2_casos_especificos
Sources: aeat-dr-202-2025 aeat-modelo-202-instructions
Revisions: 2025-y-siguientes

Liquidacion › Modalidad 40 3 lis › Resultado¶

Method under art. 40.3 LIS - Tax credits for the computed period

You enter this Amount in euros

Legal basis

Ley 27/2014 art. 40, art. 29, art. 30, art. 105

Registry identifiers

Casilla id: 27
Semantic role: is_pf_mod_40_3_bonificaciones
Registry section: liquidacion.modalidad_40_3_lis.resultado
Sources: aeat-dr-202-2025 aeat-modelo-202-instructions
Revisions: 2025-y-siguientes 2023-2024 2019-2022

Method under art. 40.3 LIS - Withholdings and payments on account on income for the computed period

You enter this Amount in euros

Zero or more

Legal basis

Ley 27/2014 art. 40, art. 29, art. 30, art. 105

Registry identifiers

Casilla id: 28
Semantic role: retenciones_ingresos_a_cuenta
Registry section: liquidacion.modalidad_40_3_lis.resultado
Sources: aeat-dr-202-2025 aeat-modelo-202-instructions
Revisions: 2025-y-siguientes 2023-2024 2019-2022

Method under art. 40.3 LIS - Volume of transactions in Common Territory (%)

You enter this Decimal number

Legal basis

Ley 27/2014 art. 40, art. 29, art. 30, art. 105

Registry identifiers

Casilla id: 29
Semantic role: is_pf_mod_40_3_volumen_territorio_comun_pct
Registry section: liquidacion.modalidad_40_3_lis.resultado
Sources: aeat-dr-202-2025 aeat-modelo-202-instructions
Revisions: 2025-y-siguientes 2023-2024 2019-2022

Method under art. 40.3 LIS - Instalment payments from prior periods in Common Territory

Filled automatically from a related modelo's result Amount in euros

Zero or more

Legal basis

Ley 27/2014 art. 40, art. 29, art. 30, art. 105

Registry identifiers

Casilla id: 30
Semantic role: is_pf_mod_40_3_pagos_previos_territorio_comun
Binding: modelo-202-pagos-fraccionados-anteriores
Registry section: liquidacion.modalidad_40_3_lis.resultado
Sources: aeat-dr-202-2025 aeat-modelo-202-instructions
Revisions: 2025-y-siguientes 2023-2024 2019-2022

Method under art. 40.3 LIS - Result of the previous return (supplementary)

You enter this Amount in euros

Legal basis

Ley 27/2014 art. 40, art. 29, art. 30, art. 105

Registry identifiers

Casilla id: 31
Semantic role: is_pf_mod_40_3_resultado_declaracion_anterior
Registry section: liquidacion.modalidad_40_3_lis.resultado
Sources: aeat-dr-202-2025 aeat-modelo-202-instructions
Revisions: 2025-y-siguientes 2023-2024 2019-2022

Method under art. 40.3 LIS - Result

Calculated for you from 18, 26, 27, 28, 29, 30 and 31 Amount in euros

Legal basis

Ley 27/2014 art. 40, art. 29, art. 30, art. 105

Registry identifiers

Casilla id: 32
Semantic role: is_pf_mod_40_3_resultado
Formula: modelo-202-modalidad-40-3-resultado
Registry section: liquidacion.modalidad_40_3_lis.resultado
Sources: aeat-dr-202-2025 aeat-modelo-202-instructions
Revisions: 2025-y-siguientes 2023-2024 2019-2022

Method under art. 40.3 LIS - Minimum payable (turnover >= EUR 10 million)

You enter this Amount in euros

Legal basis

Ley 27/2014 art. 40, art. 40.3, DA-14, art. 29, art. 30, art. 105

Registry identifiers

Casilla id: 33
Semantic role: is_pf_mod_40_3_minimo_a_ingresar
Registry section: liquidacion.modalidad_40_3_lis.resultado
Sources: aeat-dr-202-2025 aeat-modelo-202-instructions
Revisions: 2025-y-siguientes 2023-2024 2019-2022

Method under art. 40.3 LIS - Amount payable (greater of boxes [32] and [33])

Calculated for you from 32 and 33 Amount in euros

Legal basis

Ley 27/2014 art. 40, art. 29, art. 30, art. 105

Registry identifiers

Casilla id: 34
Semantic role: is_pf_mod_40_3_cantidad_a_ingresar
Formula: modelo-202-cantidad-a-ingresar
Registry section: liquidacion.modalidad_40_3_lis.resultado
Sources: aeat-dr-202-2025 aeat-modelo-202-instructions
Revisions: 2025-y-siguientes 2023-2024 2019-2022

Liquidacion › Modalidad 40 3 lis › Reserva nivelacion¶

Method under art. 40.3 LIS - Levelling reserve (art. 105 LIS) - Increases

You enter this Amount in euros

Legal basis

Ley 27/2014 art. 40, art. 29, art. 30, art. 105

Registry identifiers

Casilla id: 45
Semantic role: is_pf_mod_40_3_reserva_nivelacion_aumentos
Registry section: liquidacion.modalidad_40_3_lis.reserva_nivelacion
Sources: aeat-dr-202-2025 aeat-modelo-202-instructions
Revisions: 2025-y-siguientes 2023-2024 2019-2022

Method under art. 40.3 LIS - Levelling reserve (art. 105 LIS) - Decreases

You enter this Amount in euros

Legal basis

Ley 27/2014 art. 40, art. 29, art. 30, art. 105

Registry identifiers

Casilla id: 46
Semantic role: is_pf_mod_40_3_reserva_nivelacion_disminuciones
Registry section: liquidacion.modalidad_40_3_lis.reserva_nivelacion
Sources: aeat-dr-202-2025 aeat-modelo-202-instructions
Revisions: 2025-y-siguientes 2023-2024 2019-2022

Sociedades › Pago fraccionado › Informacion adicional¶

informacion-adicional.bonificacion-art-34-lis

Additional information (5) - Amount of the allowance under art. 34 LIS

Amount declared in the additional-information block of the instalment payment settlement.

You enter this Amount in euros

Legal basis

Ley 27/2014 art. 40

Registry identifiers

Casilla id: informacion-adicional.bonificacion-art-34-lis
Semantic role: importe_bonificacion_art_34_lis
Registry section: sociedades.pago_fraccionado.informacion_adicional
Sources: aeat-dr-202-2025
Revisions: 2025-y-siguientes 2023-2024 2019-2022

informacion-adicional.bonificacion-ley-19-1994-art-26

Additional information (5) - Amount corresponding to the allowance under art. 26 of Law 19/1994

Amount declared in the additional-information block of the instalment payment settlement.

You enter this Amount in euros

Legal basis

Ley 27/2014 art. 40

Registry identifiers

Casilla id: informacion-adicional.bonificacion-ley-19-1994-art-26
Semantic role: importe_bonificacion_art_26_ley_19_1994
Registry section: sociedades.pago_fraccionado.informacion_adicional
Sources: aeat-dr-202-2025
Revisions: 2025-y-siguientes 2023-2024 2019-2022

informacion-adicional.excluido-aumento-capital-art-17-2

Additional information (5) - 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 instalment payment settlement.

You enter this Amount in euros

Legal basis

Ley 27/2014 art. 40

Registry identifiers

Casilla id: informacion-adicional.excluido-aumento-capital-art-17-2
Semantic role: importe_excluido_aumento_capital_art_17_2_lis
Registry section: sociedades.pago_fraccionado.informacion_adicional
Sources: aeat-dr-202-2025
Revisions: 2025-y-siguientes 2023-2024 2019-2022

informacion-adicional.importe-excluido-quita-espera

Additional information (5) - Amount excluded for debt-relief or deferral arrangements

Amount declared in the additional-information block of the instalment payment settlement.

You enter this Amount in euros

Legal basis

Ley 27/2014 art. 40, art. 11

Registry identifiers

Casilla id: informacion-adicional.importe-excluido-quita-espera
Semantic role: importe_excluido_quita_espera
Registry section: sociedades.pago_fraccionado.informacion_adicional
Sources: aeat-dr-202-2025
Revisions: 2025-y-siguientes 2023-2024 2019-2022

informacion-adicional.integrado-base-imponible-quita-espera

Additional information (5) - Part integrated into the tax base for debt-relief or deferral arrangements

Amount declared in the additional-information block of the instalment payment settlement.

You enter this Amount in euros

Legal basis

Ley 27/2014 art. 40, art. 11

Registry identifiers

Casilla id: informacion-adicional.integrado-base-imponible-quita-espera
Semantic role: importe_integrado_base_imponible_quita_espera
Registry section: sociedades.pago_fraccionado.informacion_adicional
Sources: aeat-dr-202-2025
Revisions: 2025-y-siguientes 2023-2024 2019-2022

informacion-adicional.integrado-cuota-quita-espera-cooperativas

Additional information (5) - 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 instalment payment settlement.

You enter this Amount in euros

Legal basis

Ley 27/2014 art. 40, art. 11

Registry identifiers

Casilla id: informacion-adicional.integrado-cuota-quita-espera-cooperativas
Semantic role: importe_integrado_cuota_quita_espera_cooperativas
Registry section: sociedades.pago_fraccionado.informacion_adicional
Sources: aeat-dr-202-2025
Revisions: 2025-y-siguientes 2023-2024 2019-2022

informacion-adicional.minoracion-rentas-bonificacion-art-33-lis

Additional information (5) - Amount of the reduction for income entitled to the allowance under art. 33 LIS

Amount declared in the additional-information block of the instalment payment settlement.

You enter this Amount in euros

Legal basis

Ley 27/2014 art. 40

Registry identifiers

Casilla id: informacion-adicional.minoracion-rentas-bonificacion-art-33-lis
Semantic role: minoracion_rentas_bonificacion_art_33_lis
Registry section: sociedades.pago_fraccionado.informacion_adicional
Sources: aeat-dr-202-2025
Revisions: 2025-y-siguientes 2023-2024 2019-2022

informacion-adicional.no-computable-regimen-zec

Additional information (5) - Amount not countable through application of the ZEC tax regime

Amount declared in the additional-information block of the instalment payment settlement.

You enter this Amount in euros

Legal basis

Ley 27/2014 art. 40

Registry identifiers

Casilla id: informacion-adicional.no-computable-regimen-zec
Semantic role: importe_no_computable_regimen_zec
Registry section: sociedades.pago_fraccionado.informacion_adicional
Sources: aeat-dr-202-2025
Revisions: 2025-y-siguientes 2023-2024 2019-2022

informacion-adicional.renta-exenta-cap-xiv-tit-vii-lis

Additional information (5) - 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 instalment payment settlement.

You enter this Amount in euros

Legal basis

Ley 27/2014 art. 40

Registry identifiers

Casilla id: informacion-adicional.renta-exenta-cap-xiv-tit-vii-lis
Semantic role: renta_exenta_cap_xiv_tit_vii_lis
Registry section: sociedades.pago_fraccionado.informacion_adicional
Sources: aeat-dr-202-2025
Revisions: 2025-y-siguientes 2023-2024 2019-2022

informacion-adicional.rentas-reversion-deterioros

Additional information (5) - Income from reversal of impairments integrated into the tax base

Amount declared in the additional-information block of the instalment payment settlement.

You enter this Amount in euros

Legal basis

Ley 27/2014 art. 40, art. 11

Registry identifiers

Casilla id: informacion-adicional.rentas-reversion-deterioros
Semantic role: rentas_reversion_deterioros_integradas_base_imponible
Registry section: sociedades.pago_fraccionado.informacion_adicional
Sources: aeat-dr-202-2025
Revisions: 2025-y-siguientes 2023-2024 2019-2022

informacion-adicional.reserva-inversiones-canarias

Additional information (5) - Amount corresponding to the Canary Islands investment reserve

Amount declared in the additional-information block of the instalment payment settlement.

You enter this Amount in euros

Legal basis

Ley 27/2014 art. 40
Ley 19/1994 art. 27

Registry identifiers

Casilla id: informacion-adicional.reserva-inversiones-canarias
Semantic role: importe_reserva_inversiones_canarias
Registry section: sociedades.pago_fraccionado.informacion_adicional
Sources: aeat-dr-202-2025
Revisions: 2025-y-siguientes 2023-2024 2019-2022