Instructions

Form 410

Payment on account of the Tax on Deposits in Credit institutions. Self-assessment

Instructions on filling in and filing form 410.

General issues

The references to the Tax Law contained in the present instructions are to Law 16/2012, of 27 December, adopting different tax measures aimed at consolidating public finances and boosting economic activity.

Taxpayers obliged to submit Form 410

The following taxpayers are obliged to submit Form 410:

The finance companies defined in article 1 of Legislative Royal Decree 1298/1986, of 28 June, adapting the current laws on the subject of Finance Companies to that of the European Communities.
The branch offices in Spanish territory of foreign finance companies.

They are exempt from the Tax, and consequently are not required to submit Form 410:

the Bank of Spain and monetary regulation authorities.
The European Investment Bank.
The European Central Bank.
The Official Credit Institute.

Submission deadlines for form 410.

The period for filing form 410 will be the one comprised between the 1st and the 31st of the month of July of every tax period in progress. Filing form 410 with direct debit of the payment of the resulting payable tax may be carried out in the period comprised between the 1st and 26th of July, both inclusive.

Filing methods for Form 410.

Form 410 must be filed electronically using recognised electronic certificates issued for the identification and authentication of the taxpayer.

Filling in form 410

(1) Identification

Enter the taxpayer's NIF (Tax ID Number) and its denomination or trade name.

(2) Accrual

Tax period: state the four digits of the calendar year to which the advanced tax payment corresponds.

(3) Assessment

Box 01:	Taxable base of the previous tax period: The taxable base of the tax period prior to the period corresponding to the advanced tax payment should be entered. This taxable base shall include the funds of third parties maintained in the headquarters or in branch offices located in the Autonomous Communities of joint government and the Autonomous Cities of Ceuta and Melilla as well as those maintained through non on-site commercialisation systems and rest of items that are not liable for territorialisation that correspond to these territories. This amount must coincide with the sum of the amounts stated in boxes 07 + 09 + 11 + 13 + 15 + 17 + 19 + 21 + 23 + 25 +27 + 29 + 31 + 33 + 37 + 39 + 41 + 43 of page 2 of the form.
Box 02:	Tax rate: The tax rate for the Tax on Deposits in the Finance Companies is 0.03 per cent according to the provisions of section Eight of article 19 of the Tax Law.
Box 03:	Percentage: The percentage to be applied to the amount resulting from applying the tax rate to the taxable base of the previous tax period is 50 percent.
Box 04:	Amount of the advanced tax payment: This amount shall coincide with 50 per cent of the amount resulting from applying the tax rate to the taxable base entered in box 01. This amount must coincide with the sum of the amounts stated in boxes 08 + 10 + 12 + 14 + 16 + 18 + 20 + 22 + 24 + 26 + 28 + 30 + 32 + 34 + 38 + 40 + 42 of page 2 of the form
Box 05:	Result of the previous tax return: Exclusively in the case of complementary self-assessed tax returns, the result of the self-assessed tax return or self-assessed tax returns previously presented for this same item and corresponding to the same tax period will be put on record in this field.
Box 06:	Amount to deposit: This should be the result of subtracting the result of the amount of the advanced tax payment (box 04) from the previous tax return (box 05).

(4) Complementary Self-Assessed Tax Return

A "X" shall be marked in the box for this purpose when this self-assessed tax return is complementary to another self-assessed tax return presented previously for the same item and corresponding to the same tax period. In such a case, the confirmation number from the previous self-assessed tax return will be recorded in this section. If more than one self-assessed tax return has been submitted previously, the confirmation number from the last one of them shall be recorded.

(5) Payment

The amount payable (box 06) must be entered in the box identified with code I, along with the chosen payment method. Similarly, the declaration must include the complete data of the bank account (IBAN Code) in the case of payment via direct debit, or the Complete Reference Number in the case of payment via debit entry once the CRN has been obtained.

(6) Distribution of the advanced tax payment

On sheet 2 of form 410 the amount of the advanced tax payment carried out should be broken down in the terms established by article 19. Ten of the Tax Law.

Box 07:

Base: Here the taxpayer must state the part of the taxable base of the previous tax period that corresponds to funds maintained through non on-site commercialisation systems and to the rest of items that are not liable of territorialisation.

Taxpayers will include only the part that corresponds to the Autonomous Communities of joint government, which will result from applying to the total deposits maintained by non on-site means the same proportion represented by third party funds maintained in the aforementioned territories, in relation to the entirety of the funds maintained by the taxpayer through on-site commercialisation systems. This same criterion should be followed in relation to the rest of items that are not liable to territorialisation.

Box 08:

Advanced tax payment: The amount of advanced tax payment that corresponds to funds maintained through non on-site commercialisation systems will be recorded. This amount shall coincide with 50 % of the result of applying the tax rate of the Tax to the base stated in box 07.

In boxes 09 to 34 and 37 to 40 the part of the advanced tax payment that corresponds to each of the Autonomous Communities specified in the Form should be broken down.

Thus, for example, in the case of Andalucía, the part of the taxable base of the previous tax period that corresponds to third party funds maintained in the headquarters or in branch offices that are located in the territory of this Autonomous Community must be stated in box 09. In box 10 the amount of the advanced tax payment carried out that corresponds to third party funds maintained in the Autonomous Community of Andalucía should be stated, which shall coincide with 50 % of the result of applying the tax rate of the Tax to the base stated in box 09.

(7) Information regarding the part of the Tax corresponding to Ceuta and Melilla

Box 39:	The part of the tax base of the previous tax period corresponding to third-party funds maintained through non-presential commercialisation systems and to other items not subject to territorialisation corresponding to Ceuta and Melilla will be deposited. The above-mentioned amount will be obtained by applying to the total of deposits maintained by the taxpayer by non-presential means the proportion represented by third-party funds maintained in the head office or in branches located in Ceuta and Melilla in relation to all the funds maintained by the taxpayer through presential commercialisation systems. This same criterion should be followed in relation to the rest of items that are not liable to territorialisation.
Box 40:	The part of the payment on account corresponding to third-party funds maintained through non-presential commercialisation systems and to and to other items not subject to territorialisation corresponding to Ceuta and Melilla will be deposited, coinciding with 50% of the result of applying the rate of the Tax to the amount stated in box 39.
Box 41:	The part of the tax base of the previous tax periods corresponding to third-party funds maintained in the head office or in branches located in the territory of Ceuta and Melilla will be deposited .
Box 42:	The part of the payment on account corresponding to third-party funds maintained in the head office or in branches located in Ceuta and Melilla will be deposited, coinciding with 50% of the result of applying the rate of the Tax to the amount stated in box 41.