Model 792. Self-assessment of the contribution to be made by the providers of the television audiovisual communication service and by the providers of the video exchange service through a platform with a national geographical scope or greater than that of an Autonomous Community.
General Details
Denomination
Model 792. Self-assessment of the contribution to be made by the providers of the television audiovisual communication service and by the providers of the video exchange service through a platform with a national geographical scope or greater than that of an Autonomous Community.
Procedure type
Taxation
Subject
Taxes
Purpose
Contribution intended for the financing of the state public audiovisual communication service provider.
Responsible body
State Revenue Office
General information of the procedure
Start form
interested
Applicant: Citizen - Company
Place for presentation
Telematics, in the electronic headquarters of the Tax Agency.
Phases of the procedure/service
It does not have specific processing phases.
Forms
Resolution deadline
Does not have
Resolution body
State Revenue Office
Information linked to electronic processing
Identification system
Electronic DNI, Electronic Certificate, PIN Code
Interactivity level
Level 4: Electronic processing
Regulations
Basic Regulations
-
Ley 8/2009, de 28 de agosto,
de financiación de la Corporación de Radio y Televisión Española (BOE 1-septiembre-2009):
-
Orden HFP/309/2023, de 28 de marzo,
por la que se aprueban el modelo 792, "Autoliquidación de la aportación a realizar por los prestadores del servicio de comunicación audiovisual televisivo y por los prestadores del servicio de intercambio de vídeos a través de plataforma de ámbito geográfico estatal o superior al de una Comunidad Autónoma", y el modelo 793, "Pagos a cuenta de la aportación a realizar por los prestadores del servicio de comunicación audiovisual televisivo y por los prestadores del servicio de intercambio de vídeos a través de plataforma de ámbito geográfico estatal o superior al de una Comunidad Autónoma", y se establecen las condiciones y el procedimiento para su presentación (BOE de 31-marzo-2023)