# Modelo 202/222 of Álava: Pago fraccionado del Impuesto sobre Sociedades (normativa común o de Navarra)

> Form 202/222 (Pago fraccionado del Impuesto sobre Sociedades (normativa común o de Navarra)) is filed with the Hacienda Foral de Álava (Álava’s own tax authority). 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.

- Address: https://misobligaciones.com/en/modelos/alava/202-222/
- Reviewed on: 2026-09-21
- Language: en

## In a nutshell

- **Filed with:** the Hacienda Foral de Álava (Álava’s own tax authority)
- **For those taxed in:** Álava
- **How often:** abril, octubre y diciembre
- **Deadlines in 2026:** 3, from 20 April 2026 to 21 December 2026
- **Official calendar consulted on:** [21 September 2026](https://web.araba.eus/es/hacienda/calendario-fiscal)

## Who files it

*Text from the official source, in Spanish*

Entidades que tributan en Álava con normativa común o navarra.

## 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 | 20 April 2026 | Monday |
| 2P 2026 | 20 October 2026 | Tuesday |
| 3P 2026 | 21 December 2026 | Monday |

Every deadline of the year, month by month: [the 2026 tax calendar for Álava](https://misobligaciones.com/en/calendario-fiscal-2026/alava/).

## 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 Hacienda Foral de Álava (Álava’s own tax authority).

| For | Official link |
| --- | --- |
| Instructions and help | [Calendario fiscal 2026](https://web.araba.eus/es/hacienda/calendario-fiscal) |
| File format | [Programa de ayuda de modelos fiscales (genera el fichero para la sede)](https://web.araba.eus/es/hacienda/programa-de-ayuda-de-modelos-fiscales) |

## Frequently asked questions

### When is form 202/222 filed in 2026?

According to the official calendar of the Hacienda Foral de Álava (Álava’s own tax authority): 1P 2026, by 20 April 2026; 2P 2026, by 20 October 2026; 3P 2026, by 21 December 2026.

### Who has to file form 202/222?

According to the Hacienda Foral de Álava (Álava’s own tax authority): “Entidades que tributan en Álava con normativa común o navarra.”

### What happens if I file form 202/222 late?

In Álava surcharges and penalties are set by its own foral general tax regulation, not by the national law: check them on the website of the Hacienda Foral de Álava (Álava’s own tax authority) or with whoever advises you. The national rule, which gives you an idea, is in [the guide to missed deadlines](https://misobligaciones.com/en/fuera-de-plazo/).

### Does Mis Obligaciones file form 202/222 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 Hacienda Foral de Álava (Álava’s own tax authority).

> 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.

## Official sources

- [2026 tax calendar for Álava](https://web.araba.eus/es/hacienda/calendario-fiscal) — Diputación Foral de Álava
- [Calendario fiscal 2026](https://web.araba.eus/es/hacienda/calendario-fiscal) — Hacienda Foral de Álava
- [Programa de ayuda de modelos fiscales (genera el fichero para la sede)](https://web.araba.eus/es/hacienda/programa-de-ayuda-de-modelos-fiscales) — Hacienda Foral de Álava