Instructions on completing form 798 and forms of presentation
Temporary Lien of Credit Institutions and financial credit establishments. Prepaid.
General issues
These instructions are applicable for the first time, for the advance payment of the temporary lien of credit institutions 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 February of the corresponding year.
Obliged to present Form 798
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:
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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.
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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.
Deadlines for submission of model 798
Form 798 must be presented and entered during the first twenty calendar days of February of the years 2023 and 2024.
Forms of presentation of model 798.
The presentation of Form 798 will be mandatory electronically using recognized electronic certificates issued for the identification and authentication of the taxpayer.
The presentation of model 798 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 form 798
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ID
In this section, you must enter the NIF of the declarant, and its name or company name.
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
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Tax year: Enter the fiscal year to which the advance payment corresponds.
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Period: This box will appear completed in the model form with the content “OA” as there is only one advance payment in the year.
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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 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 applicable accounting regulations, will be recorded.
Box 02: Commission income and expenses corresponding to the previous calendar year . The figure corresponding to the amount of income and expenses from commissions corresponding to the calendar year prior to the birth of the payment obligation, which appears in its profit and loss account, will be recorded, determined in accordance with the provisions of the accounting regulations that apply. application.
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: Basis for Calculating Advance Payment . The amount that must appear in this box as the basis for calculating the advance payment is the same amount entered in box 05 “Resulting Benefit”. Article 2, section 5 of Law 38/2022, of December 27.
Box 07: Advance Payment Percentage . The percentage applicable to calculate the advance payment is 50 percent. Article 2, section 5 of Law 38/2022, of December 27.
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RESULT OF ADVANCE PAYMENT
Box 08: Result of Advance Payment . This box will contain the result of multiplying the basis for calculating the advance payment entered in (box 06) by the percentage of 50 percent in box (07).
Box 09: To be deducted. (Only in case of complementary declaration; Result to be entered from previous advance payments corresponding to the same year and period) . This box will only be completed in the event that it is a complementary declaration to another previously submitted corresponding to the same period and 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 Advance Payment . The result of the advance payment will be entered in this box, coming from subtracting from the result of the advance payment 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 advance payment (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 advance payment”), 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 advance payment declaration Form 798 must be submitted within the direct debit period of each settlement period, that is, generally, at least 5 days before the expiration of the period. of presentation.
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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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 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.