The Treasury publishes the declaration and advance payment models a few days late but maintains the deadline for entry on February 20
MADRID, 3 Feb. (EUROPA PRESS) –
Financial entities and energy companies will be able to make the first payment on account of the new temporary taxes launched by the Government starting tomorrow, February 4, after the models for their declaration were published this Friday in the Official State Gazette (BOE). and advance payment.
Specifically, the Ministry of Finance and Public Function has issued an Order, which will come into force this Saturday, approving models 795, 796, 797 and 798, referring to the declaration of both taxes and their advance payment. .
Although the advance payment period was scheduled to begin on February 1, payment will begin with a certain delay, since the models were not published pending the latest contributions from the Council of State. What does not change is the deadline for the advance payment of taxes: February 20.
Thus, the obligated entities must enter the result of multiplying the percentage of 50% over the calculated presentation amount by February 20, as advance payment of said benefit.
In the event that the amount of the sum of the interest margin and the income and expenses for commissions corresponding to the previous calendar year is not known definitively in the period of liquidation and payment in advance – in the case of banking — or the net amount of the turnover corresponding to the previous calendar year –in the case of energy companies–, will be provisionally estimated according to “a reliable calculation method”.
In particular, the estimate resulting from the duly formulated accounts or, failing that, the estimate derived from the auditing of accounts for the purposes of preparing and formulating accounts will be considered “reliable”.
For its part, the final self-assessment of the new taxes will be presented from September 1 to 20 –with direct debit from September 1 to 15– in electronic format with forms 795 for the temporary energy tax and 797 for the temporary tax on entities of credit and financial credit establishments.
It should be remembered that the amount of the benefit and its advance payment will not be considered as tax-deductible expenses for the purposes of determining the tax base for Corporation Tax.
In addition, the amount of the benefit and its advance payment will not be subject to direct or indirect economic repercussions. In fact, failure to comply with the obligation referred to in the previous paragraph will be considered a very serious infraction and will be sanctioned with a proportional pecuniary fine of 150% of the amount passed on. This infraction will not have a tax nature and will be subject to the general penalizing administrative regime.
The National Commission for Markets and Competition (CNMC) is responsible for verifying compliance with these obligations as well as, where appropriate, processing and resolving sanction procedures for breaches thereof.
These extraordinary taxes came into force at the end of 2022 to be able to tax that year and start collecting in 2023.
The new temporary tax on banks will tax at 4.8% the interest and commissions of all entities that billed more than 800 million in 2019 and the tax will affect the activity that entities carry out in Spain.
For its part, the energy tax will be levied 1.2% on the amount of turnover of companies in the energy branch that billed more than 1,000 million in 2019. Income derived from activities is excluded from the billing subject to the tax. regulated.
In this way, the tax does not affect those revenues where the supply is at a regulated price, as is the case of the PVPC for electricity, the rate of last resort (TUR) for gas, bottled LPG and piped LPG.
