FAQs

The purpose of Order HAC/530/2020, of 3 June, is to facilitate the voluntary regularisation of the tax situation of taxpayers who may find themselves in any of the circumstances indicated in Articles 305, 305 bis and 310 bis of the Criminal Code, in the terms set out in Articles 305.1 and 30.54, of the Criminal Code, and 252 of the General Tax Law.

For this purpose, and in accordance with the authorization contained in the Tenth Final Provision of Law 34/2015, partially amending the General Tax Law, this ministerial order approves models 770 and 771.

In line with the foregoing, neither this ministerial order, nor forms 770 and 771 that it approves, will be applicable to cases other than those described above.

In terms of the voluntary regularisation of the tax situation by the taxpayer to produce the effect provided for in Articles 305.1 and 305.4, of the Criminal Code, and 252 of the General Tax Law, thereby avoiding the corresponding criminal liability, the following will be necessary:

• The total recognition of the tax debt, using the corresponding self-assessment forms in each case.

• The total payment of the tax debt, which, in accordance with Article 58 of the General Tax Law, will consist of the tax liability, default interest and any surcharges accrued.

This recognition and payment shall be made in light of any of the following circumstances:

• That the start of verification or investigation proceedings have been launched aimed at determining the tax debt subject to regularisation or, in the event that such proceedings have not been carried out,

• That the Public Prosecutor's Office, the State Attorney or the representative ad litem of the regional, provincial or local administration in question, files a complaint or claim against them, or

• That the Public Prosecutor's Office or the Judge leading the Investigation takes steps that formally informs them that proceedings have been launched.

No. One of the requirements for voluntary regularization to produce the effects provided for in articles 305, sections 1 and 4, of the Criminal Code, and 252 of the General Tax Law, is that the total recognition of the tax debt is accompanied by the complete and simultaneous payment of the same, without it being possible for these purposes to defer or split the payment.

In the event that the taxpayer recognises the tax debt, without simultaneously repaying the total tax debt, the effects provided for in Articles 305.1 and 305.4, of the Criminal Code and 252 of the General Tax Law would not occur, notwithstanding the mitigation of penalties, which, pursuant to the Criminal Code, such recognition may entail.

This ministerial order only applies to taxes subject to self-assessment.

Other taxes, which are subject to tax returns filed by taxpayers and subsequent settlements by the Tax Administration, shall be subject to the general system applicable to tax returns and the deadlines for payment of tax debts resulting from settlements performed by the Tax Administration.

Two forms have been approved under this ministerial order to facilitate the voluntary regularisation of the tax situation referred to in Articles 305.1 and 305.4 of the Criminal Code, and 252 of the General Tax Law, namely forms 770 and 771, each of which has a specific purpose.

The purpose of form 770 is to facilitate the self-assessment and payment of default interest and surcharges for late filing, associated with the amount previously self-assessed and paid, as part of the voluntary regularisation set out in Articles 305.1 and 305.4, of the Criminal Code, and 252 of the General Tax Law.

Form 771 is intended to facilitate the self-assessment and payment of the tax liability for taxes for which the self-assessment form is no longer available at the AEAT's e-Office.

Taxpayers wishing to voluntarily regularise their tax situation, under the terms provided for in Articles 305.1 and 305.4, of the Criminal Code, and 252 of the General Tax Law, must self-assess and pay, using form 770, the surcharges provided for in Article 27 of the General Tax Law, which are in force on the date on which the self-assessment is filed, and are eligible for the reduction provided for in the aforementioned article.

Taxpayers who intend to voluntarily regularise their tax situation, pursuant to the provisions of Articles 305.1 and 305.4, of the Criminal Code, and 252 of the General Tax Law, must self-assess and pay, in addition to the surcharges indicated above, and using form 770, the default interest provided for in Article 26 of the General Tax Law, when this is payable pursuant to Article 27 of the General Tax Law.

This default interest will be charged for the period elapsing between the day following the end of the 12 months after the end of the period established for filing each self-assessment until the time when the self-assessment is submitted. Therefore, for taxes whose tax/return period is quarterly or monthly, default interest will be calculated independently for each quarterly or monthly return period, notwithstanding the fact that they are self-assessed and paid jointly using form 770.

Yes, but in that case, each tax and year, or "single taxable event", must be regularised separately.

It should be noted that, for the purposes of determining the amount defrauded, pursuant to Article 305.2 of the Criminal Code, it is necessary to distinguish between:

1. Periodic and periodically filed taxes, withholdings, payments on account or refunds: in which case, the amount of tax evaded in each tax or return period shall be used and when this period is less than twelve months, the amount of tax evaded shall correspond to the calendar year.

2. Other cases ("isolated taxable events"): the amount shall be understood as referring to each of the different items for which a taxable event is subject to assessment.

The number of forms to be filed for each tax and year, or "single taxable event" to be voluntarily regularised, as summarised in the table below, will depend:

• Firstly, on whether the taxable event is a single taxable event or a periodic tax, and in case of the latter, whether the filing period is annual, quarterly or monthly; and

• Secondly, on whether or not the self-assessment form for the tax liability for the tax and year to be regularised is available on the AEAT's e-Office.

The number of forms to be submitted will depend on whether they are:

• Taxes with self-assessment form available in Electronic Office , in which case the following will be submitted:

  • To self-assess and pay the tax liability for the tax and financial year for which voluntary regularisation is being sought: the self-assessment form, available at the e-Office, for the tax and tax year for which voluntary adjustment is sought.

  • To self-assess and pay the default interest and late payment surcharges accrued in relation to the tax liability previously self-assessed and paid: one form 770, indicating the tax concept and year for which the default interest and surcharges are being self-assessed and paid.

• Taxes without a self-assessment form available in the Electronic Office , in which case the following must be submitted:

  • To self-assess and pay the tax liability for the tax and financial year for which voluntary regularisation is being sought: one form 771, indicating the tax and tax year for which the voluntary regularisation is sought.

  • To self-assess and pay the default interest and late payment surcharges accrued in relation to the tax liability previously self-assessed and paid: one form 770, indicating the tax and year for which the default interest and surcharges are being self-assessed and paid.

Examples:

1. In the event you wish to voluntarily regularise Personal Income Tax for year X3, for which the self-assessment form is currently available on the e-Office, the following will be filed:
   • To self-assess and pay the tax liability corresponding to personal income tax for year X3: the Personal Income Tax self-assessment form for year X3, available on the e-Office.
   • To self-assess and pay the default interest and late payment surcharges accrued in relation to the tax liability previously self-assessed and paid for year X3: one form 770, indicating that the aforementioned default interest and surcharges paid and self-assessed correspond to personal income tax for year X3.
2. In the event you wish to voluntarily regularise Personal Income Tax for year X1, for which the self-assessment form is currently not available on the e-Office, the following will be filed:
   • To self-assess and pay the tax liability corresponding to personal income tax for year X1: one form 771 indicating that the tax liability self-assessed and paid corresponds to personal income tax for year X1.
   • To self-assess and pay the default interest and late payment surcharges accrued in relation to the tax liability previously self-assessed and paid for year X1: one form 770, indicating that the aforementioned default interest and surcharges paid and self-assessed correspond to personal income tax for year X1.

The number of forms to be submitted will depend on whether they are:

• Taxes with a self-assessment form available on the e-Office, in which case the following will be filed:

  • To self-assess and pay the tax liabilities for the tax and financial years for which voluntary regularisation is being sought: the annual self-assessment forms, available on the e-Office, for the tax and tax years for which voluntary adjustment is sought.

  • To self-assess and pay the default interest and late payment surcharges accrued in relation to the tax liabilities previously self-assessed and paid: as many forms 770 as years for which regularisation is sought for the same tax, indicating the tax and year to which each form 770 submitted corresponds.

• Taxes without a self-assessment form available on the e-Office: in which case the following will be filed:

  • To self-assess and pay the tax liabilities for the tax and financial years for which voluntary regularisation is being sought: as many forms 771 as years for which regularisation is sought for the same tax, indicating the tax and year to which each form 771 submitted corresponds.

  • To self-assess and pay the default interest and late payment surcharges accrued in relation to the tax liabilities previously self-assessed and paid: as many forms 770 as years for which regularisation is sought for the same tax, indicating the tax and year to which each form 770 submitted corresponds.

Examples:

1. In the event you wish to voluntarily regularise Corporation Tax for year X3 and X4, for which the self-assessment forms are currently available on the e-Office, the following will be filed:
   • For the self-assessment and payment of corporation tax for years X3 and X4: the annual corporation tax self-assessment forms for years X3 and X4, available at the e-Office.
   • To self-assess and pay the default interest and late payment surcharges accrued in relation to the Corporation Tax liabilities in years X3 and X4 previously self-assessed and paid: two 770 forms (one for each financial year), indicating the tax and year they correspond to in each form.
2. In the event you wish to voluntarily regularise Corporation Tax for year X1 and X2, for which the self-assessment forms are not currently available on the e-Office, the following will be filed:
   • For the self-assessment and payment of corporation tax for years X1 and X2: two forms 771 (one for each fiscal year), indicating in each of them which tax and fiscal year they refer to.
   • To self-assess and pay the default interest and late payment surcharges accrued in relation to the Corporation Tax liabilities in years X1 and X2 previously self-assessed and paid: two 770 forms (one for each financial year), indicating the tax and year they correspond to in each form.

• Taxes with a self-assessment form available on the e-Office: in which case the following will be filed:

  • To self-assess and pay the tax liability for the tax and financial year for which voluntary regularisation is being sought: the self-assessment tax forms, available on the e-Office, corresponding to the quarterly or monthly tax return periods for which the voluntary adjustment is sought.

  • To self-assess and pay the default interest and late payment surcharges accrued in relation to the tax liability previously self-assessed and paid: one form 770, indicating the tax and tax year for which the default interest and late payment surcharges are being self-assessed and paid, with a breakdown of the amount of default interest and late payment surcharges corresponding to each quarterly or monthly tax return period.

• Taxes without a self-assessment form available on the e-Office: in which case the following will be filed:

  • To self-assess and pay the tax liability for the tax and financial year for which voluntary regularisation is being sought: one form 771, indicating the tax and tax year for which the voluntary adjustment is being sought, with a breakdown of the tax liability corresponding to each quarterly or monthly tax return period.

  • To self-assess and pay the default interest and late payment surcharges accrued in relation to the tax liability previously self-assessed and paid: one form 770, indicating the tax and tax year for which the default interest and late payment surcharges are being self-assessed and paid, with a breakdown of the amount of default interest and late payment surcharges corresponding to each quarterly or monthly tax return period.

Examples:

1. In the event you wish to voluntarily regularise the first quarter of VAT for year X3, for which the self-assessment form is currently available on the e-Office, the following will be filed:
   • To self-assess and enter the tax amount corresponding to the first VAT quarter of fiscal year X3: the self-assessment form for the first quarter of VAT for year X3, available on the e-Office.
   • To self-assess and enter late payment interest and accrued untimely surcharges, related to the tax amount corresponding to the first quarter of VAT for fiscal year X3, previously self-assessed and entered: one form 770, indicating that the aforementioned default interest and surcharges paid and self-assessed correspond to the first quarter of VAT for year X3.
2. In the event you wish to voluntarily regularise the first two quarters of VAT for year X4, for which the self-assessment forms are currently available on the e-Office, the following will be filed:
   • To self-assess and pay the tax liabilities corresponding to the first two quarter of VAT for year X4: two self-assessment forms for the first two quarters of VAT for year X4, available on the e-Office.
   • To self-assess and pay default interest and late payment surcharges accrued in relation to the tax liabilities corresponding to the first two quarters of VAT for year X4, previously self-assessed and paid: one form 770, indicating that the default interest and late payment surcharges self-assessed and paid correspond to the first two quarters of VAT for year X4, with a breakdown of this interest and surcharges corresponding to each return period, quarterly or monthly.
3. In the event you wish to voluntarily regularise the first quarter of VAT for year X1, for which the self-assessment form is not currently available on the e-Office, the following will be filed:
   • To self-assess and pay the tax liability corresponding to the first quarter of VAT for year X1: one form 771 indicating that the tax liability self-assessed and paid corresponds to the first quarter of VAT for year X1.
   • To self-assess and pay default interest and late payment surcharges accrued in relation to the tax liability corresponding to the first quarter of VAT for year X1, previously self-assessed and paid: one form 770, indicating that the aforementioned default interest and surcharges paid and self-assessed correspond to the first quarter of VAT for year X1.
4. In the event you wish to voluntarily regularise the first two quarters of VAT for year X2, for which the self-assessment forms are not currently available on the e-Office, the following will be filed:
   • To self-assess and pay the tax liability corresponding to the first two quarter of VAT for year X2: one form 771, indicating that the tax liability self-assessed and paid corresponds to the first two quarters of VAT for year X2, with a breakdown of the liability corresponding to each quarter.
   • To self-assess and pay default interest and late payment surcharges accrued in relation to the tax liabilities corresponding to the first two quarters of VAT for year X2, previously self-assessed and paid: one form 770, indicating that the default interest and late payment surcharges self-assessed and paid correspond to the first two quarters of VAT for year X2, with a breakdown, for each quarter, of the value of this interest and surcharges corresponding to each quarter.

The number of forms to be submitted will depend on whether they are:

• Taxes with a self-assessment form available on the e-Office: in which case the following will be filed:

  • To self-assess and pay the tax liabilities for the tax and financial years for which voluntary regularisation is being sought: the self-assessment tax forms, available on the e-Office, corresponding to the quarterly or monthly tax return periods for which the voluntary adjustment is sought.

  • To self-assess and pay the default interest and late payment surcharges accrued in relation to the tax liabilities previously self-assessed and paid: as many forms 770 as tax years to be regularised, indicating the tax and tax year to which each form 770 filed corresponds, and for each of them, the amount of default interest and surcharges accrued in each tax return period, quarterly or monthly.
• Taxes without a self-assessment form available on the e-Office: in which case the following will be filed:

  • To self-assess and pay the tax liabilities for the tax and financial years for which voluntary regularisation is being sought: as many forms 771 as tax years to be regularised, for the same tax, indicating the tax and tax year to which each form 771 filed corresponds, and for each of them, the tax liability corresponding to each tax return period, quarterly or monthly.

  • To self-assess and pay the default interest and late payment surcharges accrued in relation to the tax liabilities previously self-assessed and paid: as many forms 770 as tax years to be regularised, indicating the tax and tax year to which each form 770 filed corresponds, and for each of them, the amount of default interest and surcharges accrued in each tax return period, quarterly or monthly.

Examples:

1. In the event you wish to voluntarily regularise the third and fourth quarters of VAT for year X3 and the first and second quarters of VAT for year X4, for which the self-assessment forms are currently available on the e-Office, the following will be filed:
   • To self-assess and pay the tax liabilities corresponding to the third and fourth quarters of VAT for year X3, and the first and second quarters of VAT for year X4: the four self-assessment models, available at the Electronic Office, corresponding to the third and fourth VAT quarters of fiscal year X3, and the first and second quarters, first quarter of VAT of fiscal year X4.
   • To self-assess and pay the tax liabilities corresponding to the third and fourth quarters of VAT for year X3, and the first and second quarters of VAT for year X4: the four self-assessment forms, available on the e-Office, corresponding to the third and fourth quarters of VAT for year X3, and the first and second quarters of VAT for year X4:
2. In the event you wish to voluntarily regularise the third and fourth quarters of VAT for year X1 and the first and second quarters of VAT for year X2, for which the self-assessment forms are not currently available on the e-Office, the following will be filed
   • To self-assess and pay the tax liabilities corresponding to the third and fourth quarters of VAT for year X1, and the first and second quarters of VAT for year X2: two forms 771 (one for each year X1 and X2), indicating the year to which they correspond in each of them, with a breakdown of the tax liability corresponding to each quarter in each of them.
   • To self-assess and pay default interest and late payment surcharges accrued in relation to the tax liabilities corresponding to the third and fourth quarters of VAT for year X1, and the first and second quarters of VAT for year X2, previously self-assessed and paid: two forms 770 (one for each year X1 and X2), indicating the year to which each form 770 submitted corresponds, with a breakdown of the amount of default interest and late payment surcharges corresponding to each quarter in each of them. .

No. These models will be available exclusively in electronic format.

Yes. It is possible to submit any additional documentation deemed necessary to support the data introduced in forms 770 and 771.

Such documentation can be submitted through the Tax Agency's e-Office, accessing the procedure for providing complementary documentation.