Tax advisor: Changes in forms 202 and 222 of Corporate Income Tax, permanent establishments and payment by direct debit in form 309

The BOE of March 31^st, 2023 published Order HFP/312/2023 which modifies Order HFP/227/2017. Thus, it approves form 202 to make installment payments on account of Corporate Income Tax and Non-Resident Income Tax; form 222, to make installment payments on account of Corporate Income Tax under the tax consolidation regime and establishes the general conditions and procedure for its electronic filing; and Order EHA/1658/2009, of June 12^th, establishing the procedure and conditions for the direct debit of the payment of certain debts through accounts opened in Credit Institutions.

News in forms 202, 222 and 309

These news are due to the regulatory changes in the Corporate Income Tax Law. Law 31/2022, of the General State Budget for 2023, which created, with effect for tax periods beginning on or after January 1^st, 2023, a reduced tax rate of 23% for those entities that meet the following requirements:

• They have a net turnover for the immediately preceding tax period of less than 1 million euros.
• They are not considered as asset-holding entities in the terms established in the Corporate Income Taxregulations.

On the other hand, Law 38/2022, which established the new temporary taxes on energy and credit institutions and the solidarity tax on large fortunes, incorporated, with effect for tax periods beginning in 2023, a temporary measure limiting the amount of the individual tax losses of each of the entities comprising the tax group for corporate income tax purposes by 50%.

The changes introduced are based on the inclusion of a mark that identifies the entities with a net turnover of less than 1 million euros in the immediately preceding tax period. Also, to include individual tax loss carryforwards pending integration.

Regarding form 309, Order EHA/1658/2009 is modified, and direct debit is introduced as a method of payment of the debt, in credit institutions that provide a collaboration service with the AEAT, resulting from form 309 for the cases of quarterly filing.

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