How to file a return for previous years

Royal Decree-Law 8/2023, of December 27, modifies the seventeenth Additional Provision of the LIS, to extend for the periods beginning or ending in 2024, the assumption of freedom of amortization for the investments made in the following facilities, when it comes into operation in 2024:

• Intended for self-consumption of electrical energy using energy from renewable sources in accordance with the provisions of Royal Decree 244/2019, of April 5.

• For Thermal use for own consumption that uses energy from renewable sources, which replace facilities that use energy from non-renewable fossil sources.

The aim of this measure is to promote the displacement of fossil fuels by renewable energies produced locally in order to contribute to improving the competitiveness of Spanish companies, the fight against climate change and improving the country's energy security.

The amount of the investment that may benefit from the free amortization regime will be 500,000 euros.

For the application of this assumption of freedom of amortization it is necessary that during the 24 months following the start date of the tax period in which the acquired elements come into operation, the total average workforce is maintained of the entity with respect to the average workforce of the previous twelve months.

To calculate the total average workforce of the entity, the number of employees will be taken into account, in accordance with the terms established by labour legislation, taking into account the contracted working hours in relation to the full working day.

In addition, taxpayers must be in possession of the following documentation that proves that the investment uses energy from renewable sources:

• In the case of generation of electrical energy , the Operating Authorization and, in the case of facilities with surpluses, the accreditation of registration in the Administrative Registry of Electrical Energy Production Facilities (RAIPREE) or, in the case of facilities of less than 100kW, the Electrical Installation Certificate (CIE) in accordance with the Low Voltage Electrotechnical Regulations, in accordance with the provisions of Royal Decree 244/2019, of April 5.

• In the case of renewable gas production systems (biogas, biomethane, renewable hydrogen), proof of registration in the Registry of gas production facilities from renewable sources regulated in article 19 of Royal Decree 376/2022, of May 17.

• In the case of thermal renewable energy generation systems (heat and cold) industrial or process , proof of registration or report from the competent body in the Autonomous Community.

• In the case of thermal renewable energy generation systems (heat and cold) for air conditioning or generation of domestic hot water , energy efficiency certificate issued by the competent technician after the investments have been made, indicating the incorporation of these systems with respect to the certificate issued before the start of the same.

Buildings and installations that are mandatory under the regulations of the Technical Building Code , approved by Royal Decree 314/2006, of March 17, will not be eligible for this incentive, unless the installation has a nominal power greater than the minimum required.

This assumption of freedom of amortization is incompatible with the assumption of freedom of amortization of article 102 of the LIS provided for small entities, so said entities must choose to apply one of the two tax incentives.

Royal Decree-Law 4/2024, of June 26, with effect for tax periods beginning on or after January 1, 2024, and which have not concluded upon the entry into force of this Royal Decree-Law (June 28, 2024), modifies the eighteenth Additional Provision of the LIS, replacing accelerated amortization, planned until then, for freedom of amortization, for investments in the following new vehicles, as defined in Annex II of the General Vehicle Regulations, approved by Royal Decree 2822/1998, of December 23:

• Fuel cell electric vehicle (FCV)

• Fuel Cell Hybrid Electric Vehicle (FCHV)

• Battery Electric Vehicle (BEV)

• Range Extended Electric Vehicle (REEV)

• Plug-in hybrid electric vehicle (PHEV)

Vehicles must be new, be related to economic activities and enter into operation in the tax periods beginning in the years 2024 and 2025.

As a consequence of the modification of the eighteenth Additional Provision of the LIS by article 190 of Royal Decree-Law 5/2023, this case of Freedom of amortization (previously accelerated amortization) is extended to investments in new electric vehicle charging infrastructure, of normal or high power, in the terms defined in article 2 of Directive 2014/94/ EU of the European Parliament and of the Council, of 22 October 2014, on the deployment of alternative fuels infrastructure, related to economic activities, and that come into operation in the tax periods beginning in the years 2024 and 2025.

To apply this accelerated depreciation assumption, the taxpayer must :

• Provide the mandatory technical documentation , according to the characteristics of the installation, in the form of a Project or Report, provided for in Royal Decree 842/2002, of August 2, prepared by the authorized installer duly registered in the Integrated Industrial Registry, regulated in Title IV of Law 21/1992, of July 16, on Industry, and in its implementing regulations.

• Obtain the electrical installation certificate completed by the competent Autonomous Community.

Effective for tax periods beginning on or after January 1, 2024, the Fifth Final Provision of Law 13/2023, of May 24, modifies article 16 of the LIS with the aim of adapting it to Council Directive (EU) 2016/1164 of 12 July 2016.

For these purposes, the following new features are established:

• Article 16.1 of the LIS is modified to exclude of the determination of operating profit income, expenses or revenues that have not been included in the taxable base of this Tax.

• Article 16.6 of the LIS is modified to exclude from non-application of the limitation provided for in said article to the mortgage securitization funds, regulated by Law 19/1992, of July 7, and the asset securitization funds referred to in Additional Provision Five.2 of Law 3/1994, of April 14.

Temporary energy levy

The expenditure for the energy tax planned on a temporary basis during the years 2023 and 2024 and its advance payment, will not be tax deductible for the purposes of determining the taxable base for Corporate Income Tax, as established in article 1.7 of Law 38/2022, of December 27, for the establishment of temporary taxes on energy and credit institutions and financial institutions and by which the temporary solidarity tax on large fortunes is created, and certain tax regulations are modified.

Temporary levy on financial institutions and credit institutions

The expenditure for the taxation of credit institutions and financial credit establishments planned on a temporary basis during the years 2023 and 2024 and its advance payment, will not be tax deductible for the purposes of determining the taxable base for Corporate Income Tax as established in Article 2.6 of Law 38/2022 of December 27, for the establishment of temporary taxes on energy and credit institutions and financial institutions and by which the temporary solidarity tax on large fortunes is created, and certain tax regulations are modified.

With effect for tax periods starting on or after January 1, 2024, Law 7/2024, of November 20, modifies letter b) of article 15 of the LIS to establish that the expenses derived from the accounting of the Complementary Tax are not tax deductible. Likewise, income from such accounting will not be considered as income.

Regarding the capitalization reserve, Royal Decree-Law 4/2024, of June 26, with effect for tax periods beginning on or after January 1, 2024, modifies Article 25.1 of the LIS as follows:

• For taxpayers who pay taxes at the tax rate provided for in sections 1 or 6 of article 29 of the LIS, the percentage of reduction is increased applicable as a capitalization reserve, increasing from 10 to 15 percent of the amount of the increase in its own funds.

• Reduced from 5 to 3 years the deadline for maintaining the increase in equity of the entity.

In line with the above, is reduced from 5 to 3 years he reservation unavailability period of capitalization that must be provided.

For these purposes, Royal Decree-Law 4/2024, of June 26, introduces in the LIS the forty-third transitional provision that establishes as transitional regime This new 3-year period will apply to the increase in equity and capitalization reserves provided for, the maintenance and unavailability periods of which, respectively, have not expired at the beginning of the first tax period commencing on or after January 1, 2024.

In its Ruling 11/2024, of January 18, the Constitutional Court declared the unconstitutionality and nullity of the measures contained in the fifteenth Additional Provision and section 3 of the sixteenth transitional provision of the LIS, as amended by Royal Decree-Law 3/2016, of December 2.

Law 7/2024, of December 20, with effect for tax periods beginning on or after January 1, 2024, and not ending by December 22, 2024, reintroduces these measures as follows:

7.1 Limits applicable to large companies

The fifteenth Additional Provision is incorporated into the LIS, which reestablishes the following special provisions in the limits to be applied by taxpayers whose net turnover is at least 20 million euros during the 12 months prior to the date on which the tax period begins:

• HE replace the limits established in section 12 of article 11, in the first paragraph of section 1 of article 26, in letter e) of section 1 of article 62 and in letters d) and e) of article 67 of the LIS, by the following:

  • 50 percent, when in the aforementioned 12 months the net amount of the turnover is at least 20 million euros, but less than 60 million euros

  • 25 percent, when the net turnover in the referred 12 months is at least 60 million euros.

• A is established joint limit 50 percent of the full amount to be applied to deductions for international and domestic double taxation and those applicable to the international tax transparency regime, generated in the tax period and pending compensation.

7.2 Reversal of impairment losses on securities representing participation in the capital or equity of tax-deductible entities.

Section 3 is added to the sixteenth transitional provision of the LIS, which reestablishes this regime according to which the amount of impairment losses on securities representing participation in the capital or equity of entities that were deductible from the tax base of the Tax in tax periods beginning before January 1, 2023, must be integrated, at least in equal parts in the taxable base corresponding to each of the first three tax periods beginning on or after January 1, 2024.

In the case of transmission of these values during the aforementioned tax periods, the amounts pending reversal will be integrated into the tax period in which the transfer occurs, with the limit of the positive income derived from that transfer.

If in any of these tax periods the reversal of a higher amount By applying the provisions of sections 1 and 2 of the sixteenth transitional provision of the LIS, the remaining balance will be integrated, at least, in equal parts between the remaining tax periods.

It is permitted to offset the amount derived from the income integrated into the tax base in accordance with the provisions of the preceding paragraphs, with the negative tax bases generated in tax periods beginning before January 1, 2021, without having to apply the special limits established in section 1 of the fifteenth Additional Provision of the LIS.

Effective for tax periods beginning on or after January 1, 2024, Royal Decree-Law 6/2023, of December 19, introduces the following amendments to Law 49/2002, of December 23, on the tax regime of non-profit entities and tax incentives for patronage:

• Article 7 of Law 49/2002 is modified to update the list of economic activities that, when developed by non-profit entities, may enjoy exemption from Corporate Tax. In this sense:

  • Actions for the social and labor integration of people at risk of social exclusion and economic exploitation of high-capacity education are incorporated.

  • Innovation activities are added to the existing research and development activities, and it is specified that these activities will be exempt from corporate tax, provided they meet the definitions set forth in Article 35 of the LIS.

• Article 20 of Law 49/2002 is modified regarding the deduction of the Corporate Tax rate, in the following terms:

  • It increases the deduction percentage from the deduction base, rising from 35 to 40 percent.

  • The number of exercises is reduced from four to three years during which the donor or contributor must carry out donations to the same entity for an amount equal to or greater than that of the immediately preceding fiscal year, in order to access the 10-point increase in the deduction percentage, percentage that is increased to 50 percent.

  • For the purposes of determine the basis of the deduction, increases by five percentage points, going from 10 to 15 percent, he limit that operates on the taxable base of the period.

With effect for tax periods beginning on or after January 1, 2024, Royal Decree-Law 8/2023, of December 27, modifies the time limits of the Reserve for investments in the Canary Islands and the Canary Islands Special Zone under the following terms:

• In relation to the Reserve for investments in the Canary Islands, section 11 of article 27 of Law 19/1994, of July 6, is amended, eliminating the time limit that prevented early investments from being charged to profits obtained after December 31, 2023.

  In this way, It is permitted to make contributions from profits obtained within the period of validity of Commission Regulation (EU) No 651/2014 of 17 June 2014 declaring certain categories of aid compatible with the internal market in application of Articles 107 and 108 of the Treaty, as set out in Article 59 thereof, i.e. until December 31, 2026, or as long as the period of validity of the standard that replaces it is respected.

• In relation to the Canary Islands Special Zone, Article 29 of Law 19/1994, of July 6, is amended, eliminating the time limits established regarding:

  • The validity of tax incentives provided for the entities of the ZEC in Title V of Law 19/1994, of July 6, establishing that they may be enjoyed during the six years immediately following the end of the validity of Regulation (EU) 651/2014, that is, until January 31, 2032, or as long as the period of validity of the standard that replaces it is respected.

  • He Period for authorizing registration in the Official Registry of Entities of the ZEC will be limited to the date of expiry of the validity of Regulation (EU) 651/2014 established in its article 59, that is, until December 31, 2026, or as long as the period of validity of the standard that replaces it is respected.

On the other hand, in relation to thelimits applicable to the deduction for investments in fixed assets made in the Canary Islands,According to the interpretative criteria issued by the Supreme Court in several Sentences (among them, STS 3486/2005 and STS 744/2009), thejoint limit70 percent (80 percent for the islands of La Palma, La Gomera and El Hierro) applicable to the deduction generated in the tax period subject to declaration, only operates in cases where it concurs with deductions for investments in fixed assets in the Canary Islands generated in previous tax periods.

With effect for tax periods beginning between January 1, 2023 and December 31, 2028, the Seventieth Additional Provision of Law 31/2022, of December 23, introduces the special tax regime of the Balearic Islands, in recognition of the specific and differential fact of its insularity. The regulatory development of the special tax regime of the Balearic Islands was approved by Royal Decree 710/2024, of July 23.

This special regime allows taxpayers of the Corporate Tax and Non-Resident Income Tax to apply the following tax benefits :

1. Reserve for investments in the Balearic Islands

   Taxpayers will be entitled to a reduction in the tax base of the amounts that, in relation to their establishments located in the Balearic Islands, they allocate from their profits to the investment reserve .

   This reduction will be applied to the allocations made to the investment reserve in each tax period up to the limit of 90 percent of the portion of profit obtained in the same period that is not subject to distribution , insofar as it comes from establishments located in the Balearic Islands.

   In no case may the application of the reduction determine that the tax base is negative.

   The amounts allocated to the reserve for investments in the Balearic Islands must be materialized within a maximum period of three years , counted from the date of accrual of the tax corresponding to the year in which it was provided for, in the realization of one of the investments included in the regulations.

   The assets in which the investment is materialized must be located or received in the Balearic archipelago, used therein, affected and necessary for the development of economic activities of the taxpayer , except in the case of those that contribute to the improvement and protection of the environment in the Balearic territory.

   In addition, taxpayers may make advance investments, which will be considered as materialization of the investment reserve that is provided from profits obtained in the tax period in which the investment is made or in the three subsequent periods, provided that the required requirements are met.

   The materialization and its financing system will communicated together with the Corporate Tax declaration for the tax period in which advance investments are made.

   The application of the benefit of the investment reserve will be incompatible, for the same assets and expenses, with the deductions to encourage the performance of certain activities regulated in Chapter IV of Title VI of Law 27/2014, of November 27, on Corporate Income Tax. It will also be incompatible for the same goods and expenses with any tax benefit or measure of a different nature that has the status of state aid under European Union law, if said accumulation exceeds the limits established in the Community legislation that, in each case, are applicable.

   As for the regulatory development of the Reserve for Investments in the Balearic Islands, We highlight the following news:

   • Some are established general rules to specify which taxpayers are eligible for the reserve, the requirements that establishments located in the Balearic Islands must meet, and what benefits the reserve can provide.

   • The particularities and the specific requirements that must meet certain requirements investments in which you can materialize the reservation for investments in the Balearic Islands.

   • They are introduced special rules for the calculation of deadlines of the materialization of the investment. Of note is the one that establishes that the maximum period for the materialization of investments will not be affected due to the fact that such materialization may take place after December 31, 2028, provided that the allocation or allocations to the reserve for investments in the Balearic Islands linked to such investments have been made in the tax periods beginning between January 1, 2023, and December 31, 2028.

   • They are established specific rules for the determination of the amount of the investment materialization and its allocation to the reserve allocation(s).

2. Special regime for industrial, agricultural, livestock and fishing companies

   A bonus of 10 percent of the full quota corresponding to the income derived from the sale of tangible goods produced in the Balearic Islands by themselves, typical of agricultural, livestock, industrial and fishing activities is established ## , in the latter case in relation to the catches made in their fishing and aquaculture zone. Those persons or entities domiciled in the Balearic Islands or in other territories that are dedicated to the production of such goods in the archipelago, through a branch or permanent establishment, may benefit from this bonus.

   The application of the bonus in each tax period will require that the average workforce of the entity in said period is not less than the average workforce corresponding to the twelve months prior to the beginning of the first tax period in which the regime provided for in this section takes effect.

   When the entity has been established within the aforementioned period of twelve months, the average workforce resulting from that period will be taken into account.

   This bonus may be increased up to 25 percent in those tax periods where there has been an increase in the average workforce of no less than one with respect to the average workforce of the previous tax period and said increase is maintained for at least a period of three years from the date of completion of the tax period in which this increased bonus is applied.

   When the entity has been established in the first tax period in which the special tax regime takes effect, the application of the bonus will require that said entity meets the requirements for the application of the reduced tax rate for newly created entities regulated in article 29.1 of Law 27/2014, of November 27, on Corporate Tax . In this case, the rules set out in this number will be followed.

   The bonus will not be applicable to income derived from the sale of tangible goods produced in the Balearic Islands related to shipbuilding, synthetic fibres, the automobile industry, steel and coal industries.

   In relation to the regulatory development of the Special regime for industrial, agricultural, livestock and fishing companies, we highlight the following news:

   • A series of are introduced particularities for fishing and shipbuilding activities.

   • It is established that will not be part of the performance on which the bonus can be applied subsidies and aid, unless these must be passed on to the end user in the sales price of the product.

   Furthermore, in the regulatory development, the person in charge of the Ministry of Finance is authorized to determine the information that must be provided by taxpayers who apply the investment reserve in the Balearic Islands along with the statement for Corporate Tax, which will consist at least of:

   • Correction to the result from the profit and loss account as a reserve for investments in the Balearic Islands.

   • Amount of the endowment to the reserve for investments in the Balearic Islands charged to profits from the financial year.

   • Amounts applied/materialized in the settlement of the fiscal year, indicating, for each of the five financial years prior to said financial year, the amounts pending materialization of the reserve at the beginning of the period, the planned investments, the anticipated investments considered to be materialization of the investment reserve in the liquidation of the financial year and the amounts pending materialization at the end of the period.

   • Amounts of advance investments from the previous five years, indicating, for each of them, the amounts pending to be allocated to the reserve at the beginning and end of the period.

   Finally, the regulatory development states that the special tax regime of the Balearic Islands must in all cases respect the quantitative limits established in the European Union regulations on de minimis aid, and may be combined with other de minimis aid and with State aid compatible with the internal market. At the same time, the following are regulated: monitoring and control powers of the State Tax Administration, as well as the information obligations linked to the aforementioned aid.

With effect for tax periods beginning on or after January 1, 2024, and not ending by December 22, 2024, Law 7/2024 modifies the nineteenth Additional Provision of the LIS to extend the special rule for determining the consolidated tax base, provided for tax periods beginning in 2023, to those beginning in 2024 and 2025.

For these purposes, for these tax periods it is established that the tax base of the tax group is determined by adding all the positive individual tax bases and only the 50 percent of the negative individual tax bases, taking into account the specialties established in the LIS and the rest of the items that make up the consolidated base.

However, as exceptionFor tax periods beginning in 2024 and 2025, this limitation will not apply to the individual tax bases of foundations subject to the general corporate tax regime and that are part of the tax group.

The amount of individual negative tax bases not included in the tax base of the tax group in the tax periods 2023, 2024 and 2025, will be integrated in the group's tax base in equal parts in each of the first ten tax periods commencing on or after 1 January 2024, 1 January 2025 and 1 January 2026, respectively, even if any of the entities with negative individual tax bases are excluded from the group.

In the event of loss of the regime of fiscal consolidation or extinction of the tax group, the amount of individual negative tax bases that is pending integration into the group's tax base will be integrated into the last tax period in which the group pays taxes under the tax consolidation regime.

To alleviate the effects produced by the Isolated Depression at High Levels (hereinafter, DANA) in different municipalities, Royal Decree-Law 6/2024, of November 5, establishes with effect from November 7, 2024, a direct aid system, corresponding to the 2024 fiscal year, for Corporate Tax taxpayers who, as of October 28, 2024, had their tax domicile in the municipalities affected by the DANA, or who, without having their tax domicile in said localities, have operating establishments or real estate declared as related to their activity in said municipalities.

In order to be a beneficiary of these direct aids it is necessary to be registered in the census of entrepreneurs, professionals and withholding agents dated October 28, 2024, with the granting of aid being conditional on continuing to be registered until June 30, 2025. In addition, they must have filed the self-assessment of the Corporate Tax with declared income. If they registered for the aforementioned census in fiscal year 2024, they must have filed any self-assessment of Value Added Tax or any installment payments or withholdings in fiscal year 2024 that they were required to file before October 28.

In the case of entities with their own legal personality, the amount of aid will be determined based on the trading volume of the 2023 financial year, declared or verified by the Administration within the framework of the Value Added Tax, or failing that, the net amount of turnover, applying the following amounts:

With effect from November 30, 2024, Royal Decree-Law 7/2024, of November 11, approves, as a complement to the aid system described in the previous paragraphs, a extraordinary and temporary aid, under the de minimis aid system, whose recipients will be those taxpayers who have agricultural income in the Corporate Tax return, whether holders of any farm agricultural, livestock or agricultural plot located in some municipalities affected by the DANA, which have suffered damage exceeding 40 percent in their production, plantation, livestock census or crop and infrastructure protection system, provided that they are eligible for insurance under the Combined Agricultural Insurance System.

Pursuant to the provisions of the Third Additional Provision of the LIS, the positive income generated by the receipt of any of these aids will not be integrated in the taxable base of the Corporate Tax.

Law 13/2023, of May 24, modifies sections 3 and 4 of article 120 of the General Tax Law (LGT), introducing the corrective self-assessment for taxes provided for in their specific regulations. This will allow taxpayers to correct, complete, or modify previously submitted self-assessments.

In the area of Corporate Tax, the Third Final Provision of Royal Decree 117/2024, of January 30, incorporates a new article 59 bis into the Corporate Tax Regulations, which introduces the corrective self-assessment. as the general route to rectify, complete or modify the self-assessment previously submitted.

Therefore, with general character Taxpayers may rectify, complete, or modify previously submitted self-assessments by submitting a corrective self-assessment, regardless of the outcome of the same.

As exception, when the reason for the rectification by the taxpayer is exclusively the reasoned allegation of a possible violation by the rule applied in the prior self-assessment of the precepts of another rule of higher legal, constitutional, European Union law or an international Treaty or Convention. it will be possible request rectification through the procedure provided for in article 120.3 of the LGT, and developed in articles 126 to 128 of the RGAT, or submit a corrective self-assessment.

If this reason occurs alongside other reasons of a different nature, the taxpayer must file a corrective self-assessment for the latter.

As for the term of presentation, the corrective self-assessment may be submitted before the statute of limitations has expired the right of the Administration to determine the tax debt through liquidation or the right to request the refund that may be appropriate. When presented out of date of declaration will have the character of untimely.

In relation to the content, it must expressly state that it is a corrective self-assessment, the tax obligation and the period to which it refers. For these purposes, the data included in the previously submitted self-assessment that is not subject to modification, those that are subject to modification, and those newly included will be incorporated.

Regarding the effects from the submission of a corrective self-assessment, with the submission of the corrective self-assessment the error is deemed to have been corrected. The corrective self-assessment may correct, complete or modify the self-assessment previously submitted. In particular:

• When the rectification carried out results in aamount to be entered higherto the previous self-assessment or aamount to be returned lowerThe regime provided for supplementary self-assessments in article 122.2 of the LGT and 119 of the RGAT will be applied to the previously self-assessed tax.

• When the presentation of the corrective self-assessment results in aamount to be returned, with said presentation, the refund will be deemed to have been requested and must be processed in accordance with the refund procedure provided for in articles 124 to 127 of the LGT, without prejudice to the obligation to pay late payment interest in accordance with the provisions of articles 120.3 and 31 and 32 of the LGT:

  • The deadline for making the refund will be six months from the end of the statutory period for filing the self-assessment (generally July 25) or from the submission of the corrective self-assessment, if that period has already ended.

  • If a refund was requested upon submission of the prior self-assessment and not issued, the previously initiated procedure is considered complete upon submission of the corrective self-assessment.

• When the correction results in a reduction in the amount to be paid from the previous self-assessment and no amount is due to be refunded:

  • The payment obligation will remain in effect up to the limit of the amount to be paid resulting from the corrective self-assessment.

  • If the debt resulting from the previous self-assessment is deferred or divided into instalments, the submission of the corrective self-assessment will be deemed to have been requested to modify the conditions of the deferral or instalment in accordance with the provisions of the second paragraph of section 3 of article 52 of the General Collection Regulations, approved by Royal Decree 939/2005, of July 29.

The corrective self-assessment will not have any effect on those elements that have been regularized through provisional or definitive liquidation in accordance with article 126.2 and 3 of the RGAT.

Finally, in relation to the fiscal consolidation regimeFor this 2024 tax period, the corrective self-assessment figure has not been implemented in form 220, without prejudice to the possibility that each dependent entity in a tax group may submit corrective self-assessments with respect to their corresponding form 200. In such cases, if necessary, the parent company of the group must submit a supplementary self-assessment or a request for correction of the self-assessment of the tax group's Form 220.

For those statements whose result isto enter, a significant improvement is introduced in terms ofpayment methods. To the traditional payment methods, direct debit, electronic payment by direct debit or direct obtaining of the Complete Reference Number (NRC), payment by means ofcredit cardor debitunder secure e-commerce conditions or throughinstant transferscarried out through secure electronic commerce platforms (BIZUM).