Elimination of Special Payment on Account

It was published on March 14, 2022, the order n.º 92/2022-XXII, of the Assistant Secretary of State for Tax Affairs, which determines the elimination of the special payment on account, in anticipation of the approval and publication of the State Budget for 2022.

Considering that we continue to await the approval and publication of the State Budget Law for 2022, and that it will not enter into force before the deadline for payment of the first special payment on account, as a support measure for companies' treasuries, the Tax Authorities gives taxable persons the possibility of not having to make the first special payment on account.

The State Budget Law for 2022 is expected to approve the elimination of the special payment on account, but if this does not happen, taxable persons will be able to regularize the situation, delivering the entire amount missing, on the respective deadline for the 2.º special payment on account, without charges or penalties.

For the clarification of any question, do not hesitate to contact us.