Instructions on completing and submitting form 797
General issues
These instructions are applicable for the first time, for the declaration of the income of the provision of the temporary lien of credit entities and credit financial establishments corresponding to the financial year 2023, which must be presented and entered during the first twenty calendar days of the month of September of the year correspondent.
Obliged to present model 797
Credit institutions and financial credit establishments that operate in Spanish territory whose sum of income from interest and commissions, determined in accordance with their applicable accounting regulations, corresponding to the year 2019 is equal to or greater than 800 million euros, must satisfy during For the years 2023 and 2024, the temporary lien of credit institutions and financial credit establishments regulated in Law 38/2022, of December 27, for the establishment of temporary energy liens and of credit institutions and financial credit establishments and by the that the temporary solidarity tax for large fortunes is created, and certain tax regulations are modified.
In the case of groups:
- When credit institutions and financial credit establishments are part of a tax group that pays taxes under the corporate tax consolidation regime, the entity that is a representative of said tax group must satisfy the temporary tax, in accordance with the regulations. of the applicable Tax, determining the sum of income from interest and commissions by reference to said group.
- When credit institutions and financial credit establishments are part of a commercial group and must file Corporate Tax returns in common territory and in provincial territory, whether individually or consolidated, the sum of the interests and commissions must be computed taking into consideration the entities and groups that have declared in common territory and those that have done so in provincial territory, the entity that has declared in accordance with Law 27/2014, of November 27, of the Corporate Tax, or whoever, in accordance with the provisions of section 2 of article 56 of said Law, is the representative of the tax group that declares in accordance with said rule.
Presentation deadlines for model 797
Form 797 must be presented and entered during the first twenty calendar days of September of the years 2023 and 2024.
Forms of presentation of model 797
The presentation of form 797 will be mandatory electronically using recognized electronic certificates issued for the identification and authentication of the taxpayer.
The presentation of model 797 can be done by:
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Taxpayers.
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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.
For these purposes, it is reported that in addition to the general authorization, there is a specific authorization procedure for the presentation of these models.
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Social collaborators in the application of taxes.
Completion of model 797
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ID
In this section, the taxpayer's NIF and its name or company name must be entered.
The CNAE code (2009) corresponding to the main activity carried out by the declarant must also be included.
Tax/Commercial Groups
It must be indicated whether the declarant is part of a tax group and/or commercial group, in the corresponding boxes.
If the Tax Group box is marked with an “X”, the corresponding group number must also be completed in the “Group number” box.
Telephone: A contact telephone number must be indicated in this box.
Contact person: The name and surname of the contact person must be indicated in this box.
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ACCRUAL
Tax year: Enter the fiscal year to which the declaration of income of the benefit corresponds.
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SETTLEMENT
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Patrimonial Benefit: Temporary Lien
Box 01: Interest Margin corresponding to the previous calendar year . The figure corresponding to the amount of the interest margin derived from the activity carried out in Spain corresponding to the calendar year prior to the birth of the payment obligation, which appears in its profit and loss account, determined in accordance with the provisions of the accounting regulations that are applicable.
Box 02: Commission income and expenses corresponding to the previous calendar year . The figure corresponding to the amount of commission income and expenses derived from the activity carried out in Spain corresponding to the previous calendar year will be entered. to the birth of the payment obligation, which appear in its profit and loss account, determined in accordance with the provisions of the applicable accounting regulations.
Box 03: Total Benefit Base . In this box, the amount resulting from the sum of the interest margin and the commission income and expenses corresponding to the previous calendar year, entered in boxes (01) and (02), will appear. Article 2, section 4 of Law 38/2022, of December 27.
In the case of groups:
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When the person obliged to pay is part of a tax group that pays taxes in the tax consolidation regime (established as obliged to pay the benefit in the cases described in the second paragraph of article 2.1 of Law 38/2022), the sum of the interest margin and commission income and expenses will be the result of the profit and loss account of said tax group.
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When the person obliged to pay is part of a commercial group (established as obliged to pay the benefit in the cases described in the third paragraph of article 2.1 of Law 38/2022), the sum of the interest margin and the income and Commission expenses will be the result of the profit and loss accounts of the tax groups, entities and establishments that must be integrated into it.
Box 04: Percentage applicable to determine the benefit . The applicable percentage is 4.8 percent. Article 2, section 4 of Law 38/2022, of December 27.
Box 05: Resulting benefit . This box will contain the amount of the benefit to be paid by each person obliged to pay, which will be the result of applying the percentage of 4.8 to the total base of the benefit entered in box (03) in accordance with the provisions of article 2, section 4 of Law 38/2022, of December 27.
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Total Liquidation
Box 06: Total Benefit for the Year . The amount that must appear in this box is the same amount entered in box 05 “Resulting Benefit”. Article 2, section 5 of Law 38/2022, of December 27.
Box 07: To deduct. Advance payment corresponding to the year. This box will contain the amount of the advance payment entered in the year.
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RESULT OF THE DECLARATION
Box 08: Result of Settlement . This box will contain the result of subtracting from the total benefit for the year entered in box 06 the amount of the advance payment corresponding to the year being liquidated entered in box 07.
Box 09: To be deducted. (Only in case of complementary declaration; Result to be entered from previous benefit income declarations corresponding to the same year) . This box will only be completed in the event that it is a complementary declaration to another previously submitted corresponding to the same year. In that case, the result to be entered from the previously submitted complementary declaration will be indicated in this box.
Box 10: Result of the Benefit Income Declaration . The result of the declaration of income of the benefit will be entered in this box, coming from subtracting from the result of the settlement in box (08), the amount to be deducted, if applicable, in box (09).
If no complementary declaration has been submitted, the amount in this box 10 must coincide with the amount entered in the box as a result of the settlement (box 08).
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DEPOSIT
The amount to be paid must be entered (box “I”-Amount), equal to the amount entered in box [10] (“Result of the Benefit Income Declaration”), as well as the payment method chosen in box “ Way to pay".
If the “Domiciliation of the amount to be deposited” option is completed, the declaration of payment of the benefit form 797 must be submitted within the direct debit period of each settlement period, that is, in general, at least 5 days before the due date. of the submission deadline. Similarly, the declaration must include the complete data of the bank account (IBAN Code) in the case of payment via direct debit, or the Complete Reference Number in the case of payment via debit entry once the CRN has been obtained.
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 for proceeding with the payment of the amount resulting from the self-assessment will be as established in Order HAP/2194/2013, of 22 November (Articles 4 and 6 to 9), regulating the procedures and general conditions for the filing of certain self-assessments and informative tax returns (Official State Gazette of 26 December). 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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Complementary
Supplementary: An “X” will be marked in the “Complementary declaration” box when this declaration is complementary to another or other declarations previously presented for the same concept and corresponding to the same year.
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.
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GROUP DETAILS
Information about the Fiscal Consolidation Group or Mercantile Group
Entities that make up the Group:
In the event that the Tax Group box or the Commercial Group box is marked with an “X”, the NIF and company name of the entities that make up the tax or commercial group must be included in this section.