{"id":3590,"date":"2026-11-13T20:49:13","date_gmt":"2026-11-13T19:49:13","guid":{"rendered":"https:\/\/tecemabogados.com\/?p=3590"},"modified":"2026-11-13T20:49:13","modified_gmt":"2026-11-13T19:49:13","slug":"form-202-december-2026","status":"publish","type":"post","link":"https:\/\/tecemabogados.com\/en\/form-202-december-2026\/","title":{"rendered":"Form 202 in December: the last instalment payment of 2026"},"content":{"rendered":"<p>December brings the last Corporate Income Tax deadline of the year. <strong>Form 202<\/strong> (modelo 202) is the instalment payment for that tax and, in 2026, the December deadline ends on the 21st. If you have a company in M\u00e1laga, reviewing it now gives you room to plan the payment and close the year without cash-flow surprises.<\/p>\n<h2>An advance on the tax you&#8217;ll pay next year<\/h2>\n<p>Form 202 works as an advance. Instead of paying all the Corporate Income Tax in one go when you file the annual return, the company pays part of it over the course of the financial year. What you pay in advance isn&#8217;t lost: it&#8217;s deducted later when the tax is settled.<\/p>\n<p>These advances are split into 3 instalments a year:<\/p>\n<ul>\n<li><strong>April<\/strong>, first instalment payment.<\/li>\n<li><strong>October<\/strong>, second payment.<\/li>\n<li><strong>December<\/strong>, the third and last of the year.<\/li>\n<\/ul>\n<h2>Which companies file Form 202<\/h2>\n<p>In general, it&#8217;s filed by companies whose last Corporate Income Tax return resulted in tax to pay. According to the Spanish Tax Agency (Agencia Tributaria), there&#8217;s no obligation to file Form 202 when no payment is due or the amount is zero.<\/p>\n<p>That rule has an important exception. Companies whose turnover exceeded 6 million euros during the previous 12 months must always file Form 202, even if the result is negative. For them, there&#8217;s no deadline to skip.<\/p>\n<h2>The December 2026 deadline is extended to the 21st<\/h2>\n<p>The general rule is to file Form 202 during the first 20 calendar days of April, October and December. When the last day falls on a weekend or public holiday, the deadline moves to the next working day. This year 20 December is a Sunday, so the last instalment payment can be filed until Monday the 21st.<\/p>\n<p>If you&#8217;d rather pay by direct debit, bear in mind that this deadline ends earlier than the filing deadline. You can check the details on the <a href=\"https:\/\/sede.agenciatributaria.gob.es\/Sede\/ayuda\/manuales-videos-folletos\/manuales-practicos\/manual-sociedades-2025\/capitulo-15-pago-fraccionado-is-2026\/pago-fraccionado-is-2026\/plazo-presentacion-modelo-202.html\" rel=\"dofollow noopener\" target=\"_blank\">Spanish Tax Agency&#8217;s online portal<\/a>.<\/p>\n<h2>Reviewing it now gives you room in your cash flow<\/h2>\n<p>The problem with the December Form 202 isn&#8217;t usually the form itself, but the timing. It arrives at the same time as the extra salary payments, supplier settlements and end-of-year purchases. If the amount catches you by surprise, your cash flow feels it.<\/p>\n<p>That&#8217;s why it&#8217;s worth looking at it a few weeks in advance:<\/p>\n<ul>\n<li>Check whether your company is required to file it this quarter.<\/li>\n<li>Work out the approximate amount with your adviser.<\/li>\n<li>Set the money aside before the rest of December&#8217;s payments arrive.<\/li>\n<\/ul>\n<p>At Tecem Abogados we support companies and SMEs in M\u00e1laga with their tax obligations throughout the year. If you have questions about Form 202 or about closing the financial year, we&#8217;ll help you review it in time.<\/p>\n<div style=\"text-align:center;margin:40px 0\">\n<a href=\"https:\/\/tecemabogados.com\/en\/contact\/\" style=\"display:inline-block;background:#123a5c;color:#ffffff;padding:14px 32px;border-radius:6px;font-weight:700;text-decoration:none;margin:6px 10px\">Review your payment with us \u2192<\/a><br \/>\n<a href=\"https:\/\/maps.app.goo.gl\/Non1GwXpEeYK9sqc9\" rel=\"dofollow noopener\" style=\"display:inline-block;background:#a07d52;color:#ffffff;padding:14px 32px;border-radius:6px;font-weight:700;text-decoration:none;margin:6px 10px\">How to get to our office \u2192<\/a>\n<\/div>\n<h2>Frequently asked questions<\/h2>\n<h3>Is what I pay in December lost if the tax ends up lower?<\/h3>\n<p>No. Instalment payments are advances on account of Corporate Income Tax, so they&#8217;re deducted in the annual return for the financial year.<\/p>\n<h3>Does a company with turnover under 6 million and nothing to pay still have to file it?<\/h3>\n<p>According to the Spanish Tax Agency, if no payment is due or the amount is zero, there&#8217;s no obligation to file Form 202. The exception is companies whose turnover exceeded 6 million in the previous 12 months.<\/p>\n<h3>What is the last day to file the December 2026 payment?<\/h3>\n<p>Monday 21 December, because the 20th falls on a Sunday and the deadline moves to the next working day.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The December Form 202 is the last Corporate Income Tax instalment payment of the year. In 2026 the deadline ends on the 21st: who files it and why you should review it now.<\/p>\n","protected":false},"author":0,"featured_media":3588,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":"","rank_math_title":"Form 202 in December 2026: avoid cash-flow surprises","rank_math_description":"The December Form 202 is due on the 21st in 2026. Who has to file it, the 6 million rule and how to prepare the last instalment payment of the year.","rank_math_canonical_url":"","rank_math_focus_keyword":"Form 202"},"categories":[57],"tags":[312,146,145,145,88,88,310,311,146],"class_list":["post-3590","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias","tag-agencia-tributaria","tag-sociedades","tag-impuesto-sobre-sociedades","tag-malaga","tag-modelo-202","tag-pagos-fraccionados"],"acf":[],"_links":{"self":[{"href":"https:\/\/tecemabogados.com\/en\/wp-json\/wp\/v2\/posts\/3590","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tecemabogados.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tecemabogados.com\/en\/wp-json\/wp\/v2\/types\/post"}],"replies":[{"embeddable":true,"href":"https:\/\/tecemabogados.com\/en\/wp-json\/wp\/v2\/comments?post=3590"}],"version-history":[{"count":1,"href":"https:\/\/tecemabogados.com\/en\/wp-json\/wp\/v2\/posts\/3590\/revisions"}],"predecessor-version":[{"id":3591,"href":"https:\/\/tecemabogados.com\/en\/wp-json\/wp\/v2\/posts\/3590\/revisions\/3591"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/tecemabogados.com\/en\/wp-json\/wp\/v2\/media\/3588"}],"wp:attachment":[{"href":"https:\/\/tecemabogados.com\/en\/wp-json\/wp\/v2\/media?parent=3590"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tecemabogados.com\/en\/wp-json\/wp\/v2\/categories?post=3590"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tecemabogados.com\/en\/wp-json\/wp\/v2\/tags?post=3590"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}