Instructions on completing form 792 and forms of presentation
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 issues
These instructions are applicable, for the first time, to 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, which accrues on December 31, 2023, and must be presented and paid during the month of February 2024.
Obliged to present model 792
Those obliged to pay the contribution referred to in section 3 of article 6 of Law 8/2009, of August 28, on Financing of the Radio and Television Corporation, are required to present form 792 and enter the corresponding amount. Spanish, with the exemptions provided for in section 4 of the aforementioned article.
Presentation deadlines for model 792
Form 792 must be submitted and entered during the month of February following the contribution accrual exercise. 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 will accrue on December 31 of each year or, in If applicable, on the date on which the audiovisual communication service provider lost the authorization to act as such.
Forms of presentation of model 792
The presentation of form 792 will be mandatory electronically through the Internet, using the Cl@ve system or the recognized electronic certificates issued for the identification and authentication of the taxpayer.
The presentation of model 792 can be done by:
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Those obliged to pay the contribution.
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The voluntary representatives of those obligated to pay with powers or faculties (attorneys) to electronically present declarations and self-assessments on their behalf before the Tax Agency or represent them before it.
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Social collaborators in the application of taxes.
Completion of form 792
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IDENTIFICATION AND ACCRUATION
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Identification . The updated data corresponding to the person obliged to pay the contribution must be recorded, in accordance with the provisions of article 6 of Law 8/2009, of August 28, on the financing of the Spanish Radio and Television Corporation.
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Accrual : Financial year. The contribution will accrue on December 31 of each year or, where applicable, on the date on which the audiovisual communication service provider loses the authorization to act as such. In the Fiscal Year box of the Accrual section, the fiscal year that will correspond to the calendar year of the accrual period must be entered. All this in accordance with article 6.12 of Law 8/2009, of August 28, on financing of the Spanish Radio and Television Corporation.
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SETTLEMENT
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Provision of free-to-air linear television audiovisual communication service
Box 01: Invoiced gross operating income. The figure corresponding to the gross operating income invoiced in the corresponding year will be entered, with the details contained in sections 5, 6 and 7 of article 6 of Law 8/2009, of August 28, on financing of the Corporation of Spanish Radio and Television.
Box 02: Applicable percentage to determine the contribution. The applicable percentage is 3% of the gross operating income invoiced in the corresponding year. Article 6.9 of Law 8/2009, of August 28, on financing of the Spanish Radio and Television Corporation.
Box 03: Resulting contribution. It is the result of applying to the income recorded in box 01 the percentage applicable to determine the contribution recorded in box 02.
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Provision of conditional access linear television audiovisual communication service
Box 04: Invoiced gross operating income. The figure corresponding to the gross operating income invoiced in the corresponding year will be entered, with the details contained in sections 5, 6 and 7 of article 6 of Law 8/2009, of August 28, on financing of the Corporation of Spanish Radio and Television.
Box 05: Applicable percentage to determine the contribution. The applicable percentage is 1.5% of the gross operating income invoiced in the corresponding year. Article 6.8 of Law 8/2009, of August 28, on financing of the Spanish Radio and Television Corporation.
Box 06: Resulting contribution. It is the result of applying to the income recorded in box 04, the percentage applicable to determine the contribution recorded in box 05.
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Provision of television audiovisual communication service upon request
Box 07: Invoiced gross operating income. The figure corresponding to the gross operating income invoiced in the corresponding year will be entered, with the details contained in sections 5, 6 and 7 of article 6 of Law 8/2009, of August 28, on financing of the Corporation of Spanish Radio and Television.
Box 08: Applicable percentage to determine the contribution. The applicable percentage is 1.5% of the gross operating income invoiced in the corresponding year. Article 6.8 of Law 8/2009, of August 28, on financing of the Spanish Radio and Television Corporation.
Box 09: Resulting contribution. It is the result of applying to the income recorded in box 07 the percentage applicable to determine the contribution recorded in box 08.
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Provision of video sharing service through the platform
Box 10: Invoiced gross operating income. The figure corresponding to the gross operating income invoiced in the corresponding year will be entered, with the details contained in sections 5, 6 and 7 of article 6 of Law 8/2009, of August 28, on financing of the Corporation of Spanish Radio and Television.
Box 11: Applicable percentage to determine the contribution. The applicable percentage is 1.5% of the gross operating income invoiced in the corresponding year. Article 6.8 of Law 8/2009, of August 28, on financing of the Spanish Radio and Television Corporation.
Box 12: Resulting contribution. It is the result of applying to the income recorded in box 10, the percentage applicable to determine the contribution recorded in box 11.
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Total Liquidation
Box 13: Total Contributions. Total sum of the resulting contributions obtained in boxes 03, 06, 09 and 12.
Box 14: Deduction. A deduction of 15% may be made of the amounts invested by the provider obliged to pay the contribution in co-productions with the RTVE Corporation for the production of audiovisual content in accordance with the provisions of article 6.11 of Law 8/2009, of August 28, financing from the Spanish Radio and Television Corporation.
Box 15: Total contributions for the year. The result of subtracting from the total sum of the contributions resulting from box 13, the amount of the corresponding deduction entered in box 14 will be recorded.
Box 16: Payment on account 1P. The amount of the first payment on account corresponding to the year being declared will be entered. In the event that the payment on account is a negative amount, zero will be recorded.
Box 17: Payment on account 2P. The amount of the second payment on account corresponding to the year being declared will be entered. In the event that the payment on account is a negative amount, zero will be recorded.
Box 18: Payment on account 3P. The amount of the third payment on account corresponding to the year being declared will be entered. In the event that the payment on account is a negative amount, zero will be recorded.
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SELF-ASSESSMENT RESULT
Box 19: Result of the self-assessment. It is obtained by subtracting from the total contributions for the year recorded in box 15, the payments on account corresponding to the year being declared and recorded in boxes 16, 17 and 18.
Box 20: Amounts to be compensated pending from previous years. The amount of the amounts to be compensated pending from previous years will be recorded.
Box 21: Amounts to be offset from previous years applied in this year. The amount of the amounts to be offset from previous years that have been applied in this year will be recorded.
Box 22: Amounts to be offset from previous years pending for subsequent years. The amount of the amounts to be offset from previous years pending for subsequent years will be recorded.
Box 23: Result of the self-assessment after the compensation of amounts from previous years. The result of the self-assessment will be entered after the compensation of amounts from previous years, subtracting from the result of the self-assessment entered in box 19, the amount of the amounts to be offset from previous years applied in this year and entered in box 21.
Box 24: To deduct. This box will only be completed in the event that it is a self-assessment complementary to another previously submitted corresponding to the same period and year. In that case, the result to be entered or returned from the declaration submitted first will be indicated in this box.
Box 25: Result of the self-assessment. The amount resulting from subtracting the amount to be deducted entered in box 24 from the amount entered in box 23 will be entered.
Box 26: Compensation. If the result of the self-assessment entered in box 25 results in a negative amount, and the person obliged to pay opts for compensation, the amount that the person obliged to pay the contribution wants to be compensated will be entered in this box.
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DEPOSIT
If the result of the self-assessment entered in box 25 is greater than zero, the amount to be entered must be entered (box “I”-Amount), equal to the amount entered in box [25] (“Result of the self-assessment”), as well as the payment method chosen in the “Payment method” box.
If the “Domiciliation of the amount to be deposited” option is completed, the Form 792 self-assessment must be submitted within the direct debit period of each settlement period, that is, generally, at least 5 days before the expiration of the submission period.
Likewise, in the case of payment by direct debit, the complete details of the bank account (IBAN Code) of the Collaborating Entity must be included in the declaration, or those of an account opened in a non-collaborating entity within the Single Payments Zone. in Euros (SEPA Zone). In the latter case, payment must be made through intermediation in the service of an entity collaborating in the collection management.
The procedure to make the deposit of the amount resulting from the self-assessment will be that established in Order HAP/2194/2013, of November 22 (articles 4 and 6 to 9), which regulates the procedures and general conditions for the presentation of certain self-assessments and informative tax returns ( BOE of 26). If the direct debit is made in an account opened in a non-collaborating entity in the SEPA Zone, it will comply with the provisions of article 5 bis of Order EHA/1658/2009, of June 12.
Finally, in the case of payment by account debit with obtaining the NRC, the Complete Reference Number must be included in the declaration.
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RETURN
In cases where the amount entered in box [25] (“Result of the self-assessment”) is negative and the person obliged to pay the contribution chooses to request the return of said amount, said amount will be entered in the box “ D”-Amount, and the complete details of the bank account in which you wish to obtain the corresponding refund will also be indicated.
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NEGATIVE SELF-ASSESSMENT
If the result of the self-assessment entered in box 25 is equal to zero, an “N” will be entered in the “Negative self-assessment” box.
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Complementary
Supplementary: An “X” will be marked in the “Complementary self-assessment” box when this declaration is complementary to another or other declarations previously presented for the same concept and corresponding to the same fiscal year and tax period.
In this case, the supporting document number of the previous declaration will also be recorded in this section. If more than one declaration has been previously submitted, the supporting document number of the last one will be recorded.