Instructions on completing form 793 and forms of presentation
Payments on account 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, for payments on account of the contribution corresponding to the 2023 financial year, which must be presented and deposited during the first twenty calendar days of the months of April, July and October.
Obliged to present form 793
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 793 and enter the corresponding amount. Spanish, with the exemptions provided for in section 4 of the aforementioned article.
Deadlines for submission of model 793
Form 793 must be submitted and entered during the first twenty calendar days of the months of April, July and October of each fiscal year, on account of the contribution that accrues on December 31 of said year.
Forms of presentation of model 793
The presentation of form 793 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 793 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 793
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IDENTIFICATION AND ACCRUATION
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Identification . The updated data corresponding to the person obliged to pay the contribution on account 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 . Tax 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.
Period: In the months of April, July and October, those obliged to pay the contribution must make a payment on account of the contribution that accrues on December 31 of each year. The period to which the payment on account subject to settlement corresponds will be indicated in this box, in accordance with the following:
1 P: payment on account for April
2 P: payment on account for July
3P: payment on account for october
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SETTLEMENT
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Provision of free-to-air linear television audiovisual communication service
Box 01: Gross operating income invoiced in the previous year. The figure corresponding to the gross operating income invoiced in the previous 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 previous 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: Gross operating income invoiced in the previous year. The figure corresponding to the gross operating income invoiced in the previous 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 previous 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: Gross operating income invoiced in the previous year. The figure corresponding to the gross operating income invoiced in the previous 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 previous 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: Gross operating income invoiced in the previous year. The figure corresponding to the gross operating income invoiced in the previous 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 previous 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: Basis for calculating payment on account. The sum of the contributions resulting in boxes 03, 06, 09 and 12 will be entered in this box as a basis for calculating the payment on account.
Box 14: Percentage Payment on account. The percentage of the payment on account, set at 25 percent in accordance with the Sixth Additional Provision of Law 8/2009, of August 28, on financing the Spanish Radio and Television Corporation, will be entered in this box.
Box 15: Total Amount Payment on account of the contribution. The amount of the payment on account, the result of applying the 25 percent recorded in box 14 to the basis for calculating the payment on account recorded in box 13, will be entered in this box.
Box 16: Amounts to be compensated pending from previous years. The amount of the amounts to be compensated pending from previous years will be recorded.
Box 17: 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 18: 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 19: Result of the payment on account after the compensation of amounts from previous years. The result of subtracting, from the amount entered in box 15 as payment on account of the contribution, the amounts to be offset from previous years applied in this year and entered in box 17 will be entered in this box.
Box 20: 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 21: Result of payment on account. The result of the payment on account will be entered in this box, which is obtained by subtracting from the amount entered in box 19 as a result of the payment on account after the compensation of amounts from previous years, the amount indicated in box 20.
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DEPOSIT
If the result of the payment on account entered in box 21 is greater than zero, the amount to be entered must be entered (box “I”-Amount), equal to the amount entered in box [21] (“Result of payment on account” ), 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 793 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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NEGATIVE SELF-ASSESSMENT
If the amount entered as a result of the payment on account in box 21 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.