Instructions on completing Form 430 and its presentation methods

General issues

These instructions are applicable for the first time to the self-assessment form 430 for the month of January 2024, the deadline for filing which begins on 1 February 2024.

Required to submit form 430

Insurance companies are required to submit 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 social order measures.

Deadlines for filing Form 430

The presentation and payment 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 corresponding 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

Form 430 must be submitted electronically via the Internet, using recognised electronic certificates issued for the identification and authentication of the taxpayer.

Form 430 can be submitted by:

1. Taxpayers.

2. Voluntary representatives of taxpayers 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.

3. Social collaborators in the application of taxes.

Completion of form 430

1. ID

   The NIF of the taxpayer must be recorded, as well as his or her name or company name, surname and first name.

2. ACCRUAL

   Tax year: Enter the fiscal year to which the monthly period for which the self-assessment is made corresponds.

   Period: Enter the monthly period for which the self-assessment is made, 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 for the month of January 2024

   Tax year: 2024

   Period: 01

3. SETTLEMENT

   Box 01: Taxable 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.

   For these purposes, the premium or fee is understood to be the total amount of the sums paid as consideration for the operations subject to this tax, whatever the cause or origin that motivates them and the place and form of collection, with the exception of the 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 be paid.  The amount to be paid resulting from applying the tax rate indicated in box 02 to the taxable base in box 01 will be recorded.

   Box 04: Bonuses. The amount of the bonuses will be recorded.

   Box 05: Settlement result after bonuses. The result of the settlement after the bonuses will be recorded in this box, which will be the amount of the bonus to be paid, resulting from subtracting the amount of the bonuses applied indicated in box 04 from the amount of the bonus to be paid in box 03.

4. SETTLEMENT RESULT

   Box 06: To deduct: (Exclusively in the case of supplementary self-assessments; Result of the previous self-assessments of the same financial year and period). This box should only be completed if it is a supplementary declaration to a previously submitted declaration corresponding to the same period and fiscal year. In this case, the result to be entered from the previously submitted declaration will be entered 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, from box 06 when it is a supplementary self-assessment.

5. 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 “Direct debit of the amount to be paid” option is completed, the self-assessment Form 430 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, 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. SUPPLEMENTARY 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 submitted for the same concept and corresponding to the same fiscal year and period.

   In this case, the identification voucher 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 voucher number of the last one will be recorded.