Spain Publishes Amendments to Forms for Tax Installment Payments and CbC Reports

On 14 September 2018, Spain published Order HAC/941/2018 of 5 September 2018 in the Official Gazette. The Order provides for the amendment of:

• Form 202 - Installment (advance) payments of corporation tax and non-resident income tax (permanent establishments and organizations under the income allocation system incorporated abroad with a presence in the Spanish territory)
• Form 222 - Installment (advance) payments of corporation tax under the group regime;
• Form 231 - Country-by-Country report.…