PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

Form 222. IS. Tax system for company groups. Instalments.

Facilitate filing by company groups of tax returns and the payment of instalments corresponding to corporation tax.

Form 222 must be filed electronically. However, filing of form 222 with the Basque Country regional authorities and/or those of the Navarre region by taxpayers that pay taxes jointly to the national authorities and the aforementioned regional offices must be carried out in accordance with the filing instructions given by the authorities themselves.