Remember that during the second half of the fiscal year, you may request authorization to reduce the provisional income tax payments for fiscal year 2023, when you estimate that the profit coefficient that you are applying will be higher than the profit coefficient of the fiscal year to which such payments correspond.
In this regard, the request must be submitted to the tax authority one month prior to the date on which the provisional payment to be reduced must be made or, if applicable, when several provisional payments are requested to be reduced, such request must be submitted one month prior to the date on which the first of them must be paid.
It is important to evaluate the request in order to prevent overspending that could decrease the company's cash flow.
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Remember that our legal, tax, social security, payroll and accounting teams at BDCC Consulting will be happy to answer any questions or comments you may have.
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