Instructions on completing form 430 and how to present it
General issues
These instructions are applicable for the first time to the self-assessment form 430 corresponding to the month of January 2024, whose submission period begins on February 1, 2024.
Obliged to present model 430
Insurance entities are required to present this monthly self-assessment when they carry out operations subject to the tax, in accordance with the provisions of section 9 of article 12 of Law 13/1996, of December 30, on fiscal, administrative and of social order.
Presentation deadlines for model 430
The presentation and entry of form 430 will be carried out in the first twenty calendar days of the month following the end of the corresponding monthly settlement period, in relation to the operations that correspond to the immediately preceding calendar month; except in the case of the self-assessment corresponding to the settlement period of the month of July, which will be submitted during the month of August and the first twenty calendar days of the month of September immediately following.
Forms of presentation of model 430
The presentation of form 430 will be mandatory electronically through the Internet, using recognized electronic certificates issued for the identification and authentication of the taxpayer.
The presentation of model 430 can be done by:
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Taxpayers.
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The voluntary representatives of the taxpayers with powers or faculties (attorneys) to electronically present declarations and self-assessments on their behalf before the Tax Agency or represent them before it.
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Social collaborators in the application of taxes.
Completion of form 430
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ID
The NIF of the taxable person will be entered, as well as their name or company name, surnames and first name.
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ACCRUAL
Tax year: Enter the year to which the monthly period for which the self-assessment is carried out corresponds.
Period: Enter the monthly period for which the self-assessment is carried out, according to the following table:
01: January
02: February
03: March
04: April
05: May
06: June
07: July
08: August
09: September
10: October
11: November
12: December
Example: Self-assessment corresponding to the month of January 2024
Tax year: 2024
Period: 01
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SETTLEMENT
Box 01: Tax base. The amount of the premiums or installments, subject to and not exempt from tax, paid by the policyholder or a third party during the settlement period will be recorded.
Premium or quota, for these purposes, is understood to be the total amount of the amounts paid as consideration for the operations subject to this tax, whatever the cause or origin that motivates them and the place and manner of collection, with the exception of surcharges established in favor of the Insurance Compensation Consortium and other taxes that fall directly on the premium.
Box 02: Tax rate. The tax rate in force at the time of the tax accrual will be recorded.
Box 03: Fee to enter. The amount to be paid resulting from applying the tax rate indicated in box 02 to the tax base in box 01 will be recorded.
Box 04: Bonuses. The amount of the bonuses will be stated.
Box 05: Settlement result after bonuses. The result of the settlement after the bonuses will be entered in this box, which will be the amount of the subsidized installment to be deposited, resulting from subtracting the amount of the applied bonuses indicated in the box from the amount of the installment to be deposited in box 03. 04.
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LIQUIDATION RESULT
Box 06: To deduct: (Exclusively in the case of complementary self-assessments; Result of the previous or previous self-assessments for 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 declaration will be recorded in this box.
Box 07: Liquidation result. The result of the settlement will be entered in this box, which will be obtained by the difference between the result of the settlement after the bonuses in box 05 and the amount to be deducted, if applicable, in box 06 when it is a complementary self-assessment.
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DEPOSIT
The amount to be paid must be entered (box “I”-Amount), equal to the amount entered in box [07] (“Settlement result”), 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 Form 430 self-assessment must be submitted within the direct debit period of each settlement period, that is, at least 5 days before the expiration of the submission period.
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 SELF-ASSESSMENT
An “X” will be marked in the box indicated for this purpose, when it is a complementary self-assessment of another or other self-assessments previously presented for the same concept and corresponding to the same year and period.
In that case, the identification receipt number of the previous self-assessment will also be entered in this section. If more than one self-assessment has been previously submitted, the identification document number of the last one will be recorded.