Form guide
Modelo 202: Impuesto sobre Sociedades. Pago fraccionado
Form 202 (Impuesto sobre Sociedades. Pago fraccionado) is filed with the Agencia Tributaria (AEAT, the Spanish Tax Agency). In 2026 it has 3 deadlines in the official calendar: the first falls due on 20 April 2026 and the last on 21 December 2026.
In a nutshell
- Filed with
- the Agencia Tributaria (AEAT, the Spanish Tax Agency)
- For those taxed in
- Mainland Spain and the Balearic Islands
- How often
- otra
- Deadlines in 2026
- 3, from 20 April 2026 to 21 December 2026
- Official calendar consulted on
- 21 September 2026
Who files it
Text from the official source, in Spanish
Contribuyentes del IS e IRNR con establecimiento permanente. Tres pagos al año (abril, octubre y diciembre) a cuenta del periodo impositivo en curso el día 1 de cada uno de esos meses.
Exceptions and special cases
Text from the official source, in Spanish
- Obligatorio presentarlo, aunque salga cero, si la cifra de negocios de los 12 meses anteriores al inicio del periodo supera 6.000.000 €; estos además deben usar la modalidad de base imponible (art. 40.3 LIS).
- Resto de entidades: si no sale cantidad a ingresar, no hay que presentar el 202.
- Nunca obligadas: AIE y UTE del régimen especial con todos los socios residentes, y entidades que tributan al 1 % o al 0 % (art. 29.4 y 29.5 LIS).
- Modalidad de cuota (art. 40.2 LIS, 18 % de la cuota del último periodo declarado) por defecto; modalidad de base (art. 40.3) opcional, eligiéndola en el 036 en febrero (ejercicio natural) o en los 2 primeros meses del periodo.
All its deadlines
Each row is a deadline from the official calendar: the last day to file. When that day falls on a Saturday, Sunday or public holiday, the calendar already moves it to the next working day.
| Period | Last day | Day |
|---|---|---|
| 1P 2026 (abril) | 20 April 2026 | Monday |
| 2P 2026 (octubre) | 20 October 2026 | Tuesday |
| 3P 2026 (diciembre) | 21 December 2026 | Monday |
Every deadline of the year, month by month: 2026 tax calendar.
The same obligation with other tax authorities
What is declared here with form 202 goes on a different form, with different deadlines, at other tax authorities. Which one applies to you depends on where you are taxed, not on where you live.
| Tax authority | Form | What it is |
|---|---|---|
| Álava | 203/223 | Pago fraccionado del Impuesto sobre Sociedades (normativa de los Territorios Históricos) |
| Bizkaia | 203/223 | Impuesto sobre Sociedades. Pago fraccionado de normativa foral |
| Gipuzkoa | 203 | Pagos fraccionados del Impuesto sobre Sociedades (normativa foral) |
| Navarre | S91 | Pago a cuenta del Impuesto sobre Sociedades |
Official links
Where it is filed, its instructions and, if there is one, the file format for importing it. All on the website of the Agencia Tributaria (AEAT, the Spanish Tax Agency).
| For | Official link |
|---|---|
| File it | Modelo 202 (trámite) |
| Instructions and help | Instrucciones |
| Instructions and help | Presentación electrónica (importar/exportar fichero BOE) |
| File format | Diseño de registro 202, ejercicio 2025 y siguientes (xlsx) |
| File format | Anexo 202: comunicación de datos adicionales (xlsx) |
| File format | Diseños de registro modelos 200-299 |
Frequently asked questions
When is form 202 filed in 2026?
According to the official calendar of the Agencia Tributaria (AEAT, the Spanish Tax Agency): 1P 2026 (abril), by 20 April 2026; 2P 2026 (octubre), by 20 October 2026; 3P 2026 (diciembre), by 21 December 2026.
Who has to file form 202?
According to the Agencia Tributaria (AEAT, the Spanish Tax Agency): “Contribuyentes del IS e IRNR con establecimiento permanente. Tres pagos al año (abril, octubre y diciembre) a cuenta del periodo impositivo en curso el día 1 de cada uno de esos meses.”
What happens if I file form 202 late?
If you file it before the tax authority has asked you to and there is an amount to pay, there is a surcharge of 1% plus another 1% for each full month of delay, and of 15% plus interest after twelve months (art. 27 of the Ley General Tributaria, the General Tax Act). If there is nothing to pay, the general penalty is €200, which drops to €100 if you file without having been asked; for information returns it goes by the item of data (art. 198). The details are in the guide to missed deadlines.
Does Mis Obligaciones file form 202 for me?
No. Mis Obligaciones suggests it in your calendar with the reason, takes you to its official page and reminds you a week before and the day before. The filing is done by you, or your gestoría (tax adviser’s office), on the website of the Agencia Tributaria (AEAT, the Spanish Tax Agency).
Official sources
Where what this page says comes from, consulted on the review date. If something does not match, the source prevails.
- 2026 tax calendar for Mainland Spain and the Balearic Islands Agencia Tributaria
- Modelo 202 (trámite) Agencia Tributaria
- Instrucciones Agencia Tributaria
- Presentación electrónica (importar/exportar fichero BOE) Agencia Tributaria
- Diseño de registro 202, ejercicio 2025 y siguientes (xlsx) Agencia Tributaria
- Anexo 202: comunicación de datos adicionales (xlsx) Agencia Tributaria
- Diseños de registro modelos 200-299 Agencia Tributaria
Keep reading
- 2026 tax calendarThe 164 deadlines of 2026 in Mainland Spain and the Balearic Islands, month by month: the form, the period and the last day, copied from the official calendar. In .ics and .json.
- Filing lateWhat it costs to file a Hacienda form late or pay the Seguridad Social late: 1% per month, 15%, the €200 penalty and the 10% and 20% surcharges.
- Examples7 made-up profiles and the 2026 calendar that Mis Obligaciones’s rules give them: self-employed under direct assessment and under modules, companies, the Canary Islands, Bizkaia and Navarre.
- GlossaryWhat an autoliquidación, the 70% rule, REDEME, SII, IGIC, the Concierto Económico or RETA are, explained in two sentences with their official source.
This is information copied from official sources to help you find your way, not tax advice: your case may have exceptions. Check it on the authority’s website or with whoever advises you.
Your deadlines, and only yours
Tell Mis Obligaciones what you do for a living and it suggests your calendar for the year, each form with its reason. You review it, and it reminds you a week before and the day before.