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Instructions on completing and submitting Form 795

General issues

These instructions are applicable for the first time, for the declaration of income from the temporary energy tax benefit corresponding to the 2023 fiscal year, which must be submitted and paid during the first twenty calendar days of the month of September of the corresponding year.

Required to submit form 795

Those persons or entities that are considered the main operator in the energy sectors in accordance with the provisions of paragraphs 1 and 2 of section 1 of Law 38/2022, of December 27, for the establishment of temporary taxes on energy and credit institutions and financial credit institutions and by which the temporary solidarity tax on large fortunes is created, and certain tax regulations are modified, are required to pay the temporary energy tax during the years 2023 and 2024.

Deadlines for filing Form 795

Form 795 must be submitted and paid during the first twenty calendar days of September of the 2023 and 2024 fiscal years.

Forms of presentation of model 795

The submission of Form 795 will be mandatory electronically using recognized electronic certificates issued for the identification and authentication of the taxpayer.

Form 795 can be submitted by:

  1. Taxpayers.

  2. 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.

  3. Social collaborators in the application of taxes.

Completion of form 795

  1. ID

    In this section you must enter the NIF of the declarant, and his or her name or company name, surname and first name.

    The CNAE code (2009) corresponding to the main activity carried out by the declarant must also be included.

    Obliged to pay:

    The type of party obliged to pay that the declarant of the benefit income declaration in Form 795 is classified as must be indicated. You must indicate with an “X” one of the two types of parties obliged to pay among the following:

    1. Main operator in the energy sectors in accordance with the National Resolution on Markets and Competition (article 1.1, paragraph 1 of Law 38/2022, of December 27).

    2. Other main operators in the energy sectors (article 1.1, paragraph 2 of Law 38/2022, of December 27).

    Tax/Business Groups

    Only if the declarant has indicated with an “X” that he is required to pay the temporary tax for being a “Main operator in the energy sectors in accordance with the National Resolution of Markets and Competition (article 1.1, paragraph 1 of Law 38/2022, of December 27)” and in turn is part of a tax group and/or a business group, he must indicate this with an “X” in the Tax Group and/or Business Group boxes, as appropriate.

    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.

  2. ACCRUAL

    Tax year: Enter the fiscal year to which the declaration of income from the benefit corresponds.

  3. SETTLEMENT

    1. Patrimonial Benefit: Temporary lien

      Box 01: Net Amount of Turnover (INCN) TOTAL of the previous calendar year . The figure corresponding to the Net Amount of Turnover TOTAL of the calendar year prior to the birth of the payment obligation will be entered. This amount will include both the INCN derived from the activity in Spain and that derived from the activity abroad, it is the TOTAL INCN.

      Box 02: INCN derived from the activity in Spain in the previous calendar year . The figure corresponding to the Net Amount of Turnover (INCN) derived from the activity carried out in Spain in the calendar year prior to the birth of the payment obligation that appears in your profit and loss account will be recorded.

      The INCN will be determined in accordance with the provisions of the applicable accounting regulations.

      The rules on tax groups and business groups must be applied when the person liable for payment is part of a tax group or a business group in the cases referred to in the fourth and fifth paragraphs of section 2 of article 1 of Law 38/2022.

      Section 2 of Article 1 of Law 38/2022 applies only to the persons or entities referred to in the first paragraph of section 1 of this Article 1, that is, to operators in the energy sectors that are considered principal operators under market and competition regulations. Therefore, only these main operators, in the event that they are part of tax groups or commercial groups, must refer to the specific rules that establish how to calculate the INCN when belonging to such groups.

      Amounts excluded from the INCN:

      Box 03: Income corresponding to the Hydrocarbon Tax . The figure corresponding to the income from the Hydrocarbon Tax will be recorded, as provided for in section 5 of article 1 of Law 38/2022, of December 27. This amount will only be recorded in cases where it is part of the amount referred to in box (02).

      Box 04: Special Tax of the Canary Islands on Petroleum-derived Fuels . The figure corresponding to the Special Tax of the Canary Islands on Petroleum-derived Fuels will be entered in this box, as provided for in section 5 of article 1 of Law 38/2022, of December 27. This amount will only be entered in cases where it is part of the amount referred to in box (02).

      Box 05: Additional Taxes on Fuels and Petroleum Fuels of Ceuta and Melilla . The figure corresponding to the additional taxes on fuels and petroleum fuels of Ceuta and Melilla will be entered in this box, in accordance with the provisions of section 5 of article 1 of Law 38/2022, of December 27. This amount will only be entered in cases where it forms part of the amount referred to in box (02).

      Box 06: Income corresponding to Regulated Activities . The figure corresponding to regulated activities shall be entered in this box, as provided for in section 5 of article 1 of Law 38/2022, of December 27.

      Box 07: TOTAL Amounts Excluded from the INCN . This box will contain the sum of boxes (03) + (04) + (05) + (06), which will correspond to the total amounts excluded from the INCN.

      Box 08: Basis for the Calculation of the Benefit . This box will contain the amount resulting from subtracting from the INCN derived from the activity in Spain of the previous calendar year recorded in box (02), the amount in box (07) corresponding to the total amounts that must be excluded from the INCN for the calculation of the temporary benefit. Article 1, section 5 of Law 38/2022, of December 27.

      Box 09: Applicable percentage to determine Benefit . The applicable percentage is 1.2 percent. Article 1, section 5 of Law 38/2022, of December 27.

      Box 10: Resulting benefit . This box will contain the amount of the benefit to be paid by each party obliged to pay, which will be the result of applying the percentage of 1.2 percent (box 09) to the amount of the base for calculating the benefit recorded in box (08) in accordance with the provisions of article 1.5 of Law 38/2022, of December 27.

    2. Total Liquidation

      Box 11: Total Benefit for the Year . The amount to be entered in this box is the same amount entered in box 10 “Resulting Benefit”. Article 1, section 6 of Law 38/2022, of December 27.

      Box 12: To be deducted. Advance payment corresponding to fiscal year . This box will show the amount of the advance payment entered in the fiscal year.

  4. RESULT

    Box 13: Settlement Result . This box will contain the result of subtracting the advance payment amount corresponding to the year being settled, as recorded in box 12, from the total benefit for the year recorded in box 11.

    Box 14: To be deducted. (Only in the case of a supplementary declaration; Result to be entered from previous benefit income declarations corresponding to the same year) . This box must only be completed in the case of a supplementary declaration of another one previously submitted corresponding to the same year. In this case, the result to be entered from the previously submitted supplementary declaration must be indicated in this box.

    Box 15: Result of the Declaration of Income of the Benefit . The result of the declaration of income of the benefit will be entered in this box, resulting from subtracting the amount to be deducted, if applicable, entered in box (14), from the result of the settlement of box (13).

    If no supplementary declaration has been submitted, the amount in box 15 must match the amount entered in box 13 as a result of the settlement.

  5. DEPOSIT

    The amount to be paid must be entered (box “I”-Amount), equal to the amount entered in box [15] (“Result of the declaration of the income of the benefit”), as well as the payment method chosen in the “Payment method” box.

    If the “Direct debit of the amount to be paid” option is selected, the benefit payment declaration form 795 must be submitted within the direct debit period of each settlement period, that is, as a general rule, at least 5 days before the deadline for submission expires.

    Likewise, in the case of payment by direct debit, the complete details of the bank account (IBAN code) of the Collaborating Entity, or those of an account opened in a non-collaborating entity within the Single Euro Payments Area (SEPA Area) must be included in the declaration. In the latter case, payment must be made through the intermediation of a collaborating entity in the collection management service.

    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 to an account opened in a non-collaborating entity in the SEPA Zone, it will be adjusted to the provisions of article 5 bis of Order EHA/1658/2009, of June 12.

    Finally, in the case of payment by direct debit with obtaining the NRC, the Complete Reference Number must be included in the declaration.

  6. Complementary

    Supplementary: An "X" will be marked in the "Supplementary declaration" box when this declaration is complementary to another declaration or declarations previously submitted for the same concept and corresponding to the same fiscal year.

    In such a case, the supporting document number of the previous declaration must also be entered in this section. If more than one declaration has been previously submitted, the supporting document number of the last one will be recorded.

  7. GROUP DETAILS

    Information on the Tax Consolidation Group or Business Group

    Entities that make up the Group:

    If the Tax Group box or the Commercial Group box is marked with an “X”, the NIF and the company name of the entities that make up the tax or commercial group must be included in this section.