Instructions on completing form 796 and forms of presentation
Temporary Energy Lien. Prepaid.
General issues
These instructions are applicable for the first time, for the advance payment of the temporary energy tax corresponding to the year 2023, which must be presented and paid during the first twenty calendar days of the month of February of the corresponding year.
Obliged to present form 796
The persons or entities that are considered the main operator in the energy sectors are required to satisfy the energy tax on a temporary basis during the years 2023 and 2024 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 establishments and by which the temporary solidarity tax on large fortunes is created, and certain tax regulations are modified.
Deadlines for submission of model 796
Form 796 must be presented and entered during the first twenty calendar days of February of the years 2023 and 2024.
Forms of presentation of model 796
The presentation of form 796 will be mandatory electronically using recognized electronic certificates issued for the identification and authentication of the taxpayer.
The presentation of model 796 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 796
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ID
In this section, the NIF of the declarant must be entered, and their 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
It must be indicated what type of obligation to pay the declarant of the advance payment of form 796 falls under. You must indicate with an “X” one of the two types of payment obligation among the following:
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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).
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Rest of main operators in the energy sectors (article 1.1, paragraph 2 of Law 38/2022, of December 27).
Tax/Commercial Groups
Only in the event that the declarant has indicated with an “X” that he is obliged to pay the temporary tax for being “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)” and in turn is part of a tax group and/or a commercial group, you must indicate this with an “X” in the Tax Group and/or Commercial 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.
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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: Net Turnover Amount ( INCN ) TOTAL of the previous calendar year. The figure corresponding to the Net Amount of the TOTAL Turnover 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 INCN TOTAL.
Box 02: INCN derived from the activity in Spain of the previous calendar year. The figure corresponding to the Net Turnover Amount (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 entered.
The INCN will be determined in accordance with the provisions of the applicable accounting regulations.
The rules on fiscal groups and commercial groups must be applied when the person obliged to pay is part of a fiscal group or a commercial 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 operators. main ones due to the regulations of the markets and competition. Therefore, only these main operators, if they are part of tax groups or commercial groups, must follow the particular rules that establish how to calculate the INCN when they belong to said groups. .
Amounts excluded from INCN :
Box 03: Income corresponding to the Hydrocarbon Tax . The figure corresponding to the income from the Hydrocarbon Tax will be recorded, 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 in which it is part of the amount referred to in box (02).
Box 04: Special Tax of the AC of the Canary Islands on Fuels derived from Petroleum . The figure corresponding to the Special Tax of the AC of the Canary Islands on Fuels derived from Petroleum 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 in which it is part of the amount referred to in box (02).
Box 05: Complementary Taxes on Fuels and Petroleum Fuels of Ceuta and Melilla . The figure corresponding to the complementary 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 in which it is part of the amount referred to in box (02).
Box 06: Income corresponding to Regulated Activities . The figure corresponding to regulated activities will be entered in this box, according to the provisions of section 5 of article 1 of Law 38/2022, of December 27.
Box 07: TOTAL Amounts Excluded from INCN . In this box, the sum of boxes (03) + (04) + (05) + (06) will appear, which will correspond to the total amounts excluded from INCN .
Box 08: Basis for Calculating Benefit . In this box, the amount resulting from subtracting from the INCN derived from the activity in Spain of the previous calendar year entered 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: Percentage applicable to determine the 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 person 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 entered in the box. (08) in accordance with the provisions of article 1.5 of Law 38/2022, of December 27.
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Total Liquidation
Box 11: 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 10 “Resulting Benefit”. Article 1, section 6 of Law 38/2022, of December 27.
Box 12: Advance Payment Percentage . The percentage applicable to calculate the advance payment is 50 percent. Article 1, section 6 of Law 38/2022, of December 27.
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RESULT OF ADVANCE PAYMENT
Box 13: Result of Advance Payment . This box will contain the result of multiplying the basis for calculating the advance payment (box 11) by the 50 percent percentage in box (12).
Box 14: 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 15: 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 (13), the amount to be deducted, if applicable, in box (14).
If no complementary declaration has been submitted, the amount in this box 15 must coincide with the amount entered in box 13 as a result of the advance payment.
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DEPOSIT
The amount to be paid must be entered (box “I”-Amount), equal to the amount entered in box [15] (“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 796 must be submitted within the direct debit period of each settlement period, that is, in general, 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.