Frequently asked questions about the temporary tax on credit institutions and financial institutions

As a general rule, the deadline for submitting the declaration of benefit income is within the first 20 calendar days of September and the advance payment is within the first 20 calendar days of February of that year. In the event that the last day for submission is a non-working day, the submission period will end on the next working day.

Models 797 and 798 can be submitted by:

a) Those obliged to pay.

b) Voluntary representatives of those obliged to pay with powers or faculties (representatives) to electronically submit declarations and self-assessments to the Tax Agency on their behalf or to represent them before it.

For these purposes, please note that in addition to the general power of attorney, there is a specific power of attorney procedure for submitting these forms.

c) Social collaborators in the application of taxes.