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دستورالعمل های فرم 490 - اسپانیا

دستورالعمل های پر کردن و ثبت فرم 490

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Form 490  
Tax on Certain Digital Services. Self-assessment  
Instructions on filling in and filing Form 490.  
General issues  
References to the Tax Act in these instructions refer to Law 4/2020, of 15  
October, on the Tax on Certain Digital Services.  
Taxpayers obliged to submit Form 490  
Legal persons and entities without legal personality referred to in Article 35.4  
of Law 58/2003 of 17 December on General Taxation, whenever they exceed  
the following two thresholds on the first day of the settlement period:  
a) net turnover in the previous calendar year exceeds 750 million  
euros; and  
b) total revenues derived from the supply of taxable digital services for the  
previous calendar year, after applying the rules provided in Article 10 of  
Law 4/2020 of 15 October on the Tax on Certain Digital Services, exceed 3  
million euros.  
In the specific case of groups of entities, however, in quantifying the thresholds  
that determine taxpayer status, the net turnover and revenue amounts from  
taxable transactions at group level will be taken into account.  
When the activity has started in the immediately preceding year, the above  
amounts will be annualised.  
This does not mean that the taxpayer is the group; rather, each entity will  
continue to be considered individually.  
Filing periods for Form 490.  
The period for filing Form 490 is the month following the relevant calendar  
quarter, unless opting to pay the full amount by direct debit, in which case the  
filing period ends 5 days earlier.  
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Filing methods for Form 490.  
Form 490 must be filed electronically using recognised electronic certificates  
issued for the identification and authentication of the taxpayer.  
Form 490 can be filed by:  
a) Taxpayers.  
b) Voluntary representatives of the taxpayers with authorisation (proxies) to  
electronically file tax returns and self-assessments with the Tax Agency on  
their behalf or representation.  
c) Shared tax reporters.  
Filling in Form 490  
Identification  
Enter the taxpayer's NIF (Tax ID Number), name or trade name and email.  
In the case of taxpayers not established in the European Union, enter the  
identification of the representative (NIF and full name) referred to in Article  
13.1.e) of Law 4/2020.  
Period  
Enter the quarterly period (Q1, Q2, Q3 or Q4) and financial year for the self-  
assessment.  
Group identification (to be completed only by taxpayers in groups)  
Only for entities that are part of a group (Article 8.3 of Law 4/2020), fill in the  
group name and the name and country of residence of the parent entity.  
Settlement  
TAXABLE BASE  
Box  
[A]  
Adjustment (Art. 10.3 Law 4/2020): fill in this box (“X”) only when  
the taxable base for prior periods provisionally assessed as the  
amount  
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was unknown is now known in the period referred to in the self-  
assessment.  
When filling in this box, you must complete the information on  
pages 2 and 3 of the form, and boxes [18]- “Adjustment tax due  
adjustment periods” and [19]- “Adjustment tax due adjustment  
periods attributable to the State".  
1. Online advertising services  
Box  
[01]  
Total revenues: enter the amount of the taxpayer’s total revenues  
for online advertising services during the settlement period.  
Box  
[02]  
Taxable base for the period: enter the taxable base for the  
settlement period for online advertising services, applying to total  
revenues the proportion representing the number of times the  
advertising appears on a device in Spanish territory compared to the  
number of times it appears on any screen, regardless of its location.  
However, if the transactions are limited to the territory where the tax  
applies, the taxable base will be made up of the total revenues  
obtained in Spain, without the above-mentioned proportion having  
to be applied.  
Box  
[03]  
Adjustment taxable base prior periods (Art. 10.3 Law 4/2020): only  
fill in this box to include the additional sum (positive or negative) of  
the taxable base of prior periods (up to 4 years) when this amount  
was provisionally calculated as it was not known during that period.  
This box includes the sum of the adjustment for online advertising  
services.  
2. Online intermediary services  
A. With delivery of goods or provision of underlying services  
Box  
[04]  
Total revenues: enter the amount of the taxpayer’s total  
revenues for online intermediary services during the settlement  
period.  
Box  
[05]  
Taxable base for the period: enter the taxable base for the  
settlement period for online intermediary services with  
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delivery of goods or provision of underlying services directly  
between users, applying to total revenues the proportion  
representing the number of users in the territory where the tax  
applies compared to the total number of users involved in this  
service, regardless of their location.  
However, if the transactions are limited to the territory where the tax  
applies, the taxable base will be made up of the total revenues  
obtained in Spain, without the above-mentioned proportion having  
to be applied.  
Box  
[06]  
Adjustment taxable base prior periods (Art. 10.3 Law 4/2020): only  
fill in this box to include the additional sum (positive or negative) of  
the taxable base of prior periods (up to 4 years) when this amount  
was provisionally calculated as it was not known during that period.  
This box includes the sum of the adjustment for online intermediary  
services with delivery of goods or provision of underlying services.  
B. Other online intermediary services  
Box  
[07]  
Total revenues: enter the amount of the taxpayer’s total  
revenues for online intermediary services during the settlement  
period.  
Box  
[08]  
Taxable base for the period: enter the taxable base for the  
settlement period for these online intermediary services, determined  
by the total revenues directly from users when accounts with access  
to the digital interface used were opened using a device located at  
the time in territory where the tax applies, regardless of their  
location.  
Box  
[09]  
Adjustment taxable base prior periods (Art. 10.3 Law 4/2020): only  
fill in this box to include the additional sum (positive or negative) of  
the taxable base of prior periods (up to 4 years) when this amount  
was provisionally calculated as it was not known during that period.  
This box includes the sum of the adjustment for other online  
intermediary services.  
3. Data transmission services  
Total revenues: enter total revenues for data transmission services  
during the settlement period.  
Box  
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[10]  
Taxable base for the period: enter the taxable base for the  
settlement period for data transmission services, applying to total  
revenues the proportion representing the number of users who  
generated these data who are in the territory where the tax applies  
compared to the total number of users who have generated these  
data, regardless of their location.  
Box  
[11]  
For this purpose, the time at which the transmitted data were  
collected is irrelevant.  
However, if the transactions are limited to the territory where the tax  
applies, the taxable base will be made up of the total revenues  
obtained in Spain, without the above-mentioned proportion having  
to be applied.  
Box  
[12]  
Adjustment taxable base prior periods (Art. 10.3 Law 4/2020): only  
fill in this box to include the additional sum (positive or negative) of  
the taxable base of prior periods (up to 4 years) when this amount  
was provisionally calculated as it was not known during that period.  
This box includes the sum of the adjustment for data transmission  
services.  
Box  
[13]  
Total taxable base for the period: this is the result of adding the  
amounts entered in boxes [02] + [05] +  
[08] + [11] on page 1 of the form.  
Box  
[14]  
Amount adjustment taxable base prior periods (Art. 10.3 Law  
4/2020): this amount is the result of adding the amounts entered in  
the following boxes:  
[03] + [06] + [09] + [12] on page 1 of the form.  
It must match the sum of the following boxes under “Adjustment  
(Art. 10.3 Law)”: [30] + [51] + [72] + [93] + [114] +  
[135] + [156] + [177] + [198] + [219] + [240] + [261] + [282] + [303] +  
[324] + [345].  
Box  
[15]  
Rate: tax rate to be applied to the taxable base (3 percent, i.e.  
0.03).  
Box  
[16]  
Tax due: the result of applying the rate to the taxable base for the  
settlement period (box [13] * [15]).  
Box  
[17]  
Tax due attributable to the State Administration: this is the result of  
applying the percentage of taxation in the common territory to the tax  
due (box [16] * box [24]).  
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Adjustment tax due adjustment periods: this must match the figure  
entered in box [363] on page 3 of the form.  
Box  
[18]  
Box  
[19]  
Adjustment tax due adjustment periods attributable to the State: this  
must match the figure entered in box  
[364] on page 3 of the form.  
Information on taxes depending on territory (only for taxpayers who pay tax to more  
than one administration)  
Taxpayers who pay tax to more than one administration must report their percentage of  
taxation to Álava (box [20]), Guipúzcoa (box [21]), Vizcaya (box [22]) and the common  
territory (box [24]).  
Result  
Only fill in box [25] if you checked the “Supplementary self-assessment” box on  
the form (“C”), entering the result of the previous tax return or returns filed  
during the same financial year and period.  
Box [26] is used to enter the amount of the Settlement result, which equals:  
Box [17] (Tax due attributable to the State administration) + Box [19]  
(Adjustment tax due adjustment periods attributable to the State) - Box  
[25] (to be deducted in the case of a supplementary tax return)  
Payment  
Enter the amount due (box “I”-Amount), equal to the amount entered in box  
[26] (“Result of the settlement”), as well as the chosen form of payment (“Form  
of payment” box).  
o
o
o
o
o
o
o
To pay  
Direct payment of the amount to be paid.  
Acknowledgement of debt and payment by transfer  
Recognition of debt with inability to pay  
Recognition of debt with deferral request  
Recognition of debt with offset request  
Recognition of debt with request to donate Spanish Historical  
Heritage assets in lieu of payment  
o
Partial payments  
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o
o
o
o
Partial payment and recognition of debt with inability to pay  
Partial payment and recognition of debt with deferral request  
Payment and recognition of debt with settlement request  
Partial payment and recognition of debt with request to donate  
Spanish Historical Heritage assets in lieu of payment  
If the “Direct debit of the amount to be paid” option is checked, it must be filed  
within the direct debit deadline for each self-settlement period.  
Similarly, the tax return should contain complete data of the bank account  
(Code IBAN) in the event of payment through direct debit or the Number of  
Complete Reference, in the case of payment charged to an account, obtaining  
the NRC.  
Refund  
Fill in (box “D” amount) only in the case of a self-assessment with a sum in box  
[26] (“Result of the self-assessment”) is negative, indicating full details of the  
account (IBAN, BIC/SWIFT) to which the amount is to be transferred. This  
account must be in the taxpayer’s name.  
Negative (zero result)  
If you are a taxpayer in the current financial year and have no amount to pay  
(zero tax payable) in a quarterly tax return period in that year, you must file  
quarterly self-assessment Form 490, filling in the “Negative tax return (no tax  
due)” box on the form (“Negative” box).  
Supplementary  
Mark the “Supplementary self-assessment” box with an “X” when this self-  
assessed tax return is supplementary to one or more other self-assessments  
previously filed for the same item and 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.  
Pages 2 and 3  
Adjustment (Art. 10.3 Law 4/2020)  
Financial year  
These boxes must contain the year of the period  
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for adjustment of the taxable base referred to in Article 10.3 of Law 4/2020, of  
15 October.  
If the adjustment affects periods from different financial years, fill in each year.  
Taxable base reported in the adjustment period: boxes [27], [111], [195], [279],  
[48], [132], [216], [300], [69], [153], [237], [321], [90], [174], [258] and  
[342]  
You must enter the taxable base reported for the adjustment period and  
financial year.  
Positive adjustment (taxable base): boxes [28], [112], [196], [280],  
[49], [133], [217], [301], [70], [154], [238], [322], [91], [175], [259] and [343]  
In these boxes enter the additional amount (positive) of the taxable base not  
included in the period and financial year of the adjustment as it was unknown at  
that time.  
This positive adjustment of the taxable base is the total of the three taxable  
events (online advertising services, online intermediary services and data  
transmission services) for that financial year and adjustment period.  
Negative adjustment (taxable base): boxes [29], [113], [197], [281],  
[50], [134], [218], [302], [71], [155], [239], [323], [92], [176], [260] and [344]  
In these boxes enter the additional amount (negative) of the taxable base not  
included in the period and financial year of the adjustment as it was unknown at  
that time.  
This negative adjustment of the taxable base is the total of the three taxable  
events (online advertising services, online intermediary services and data  
transmission services) for that financial year and adjustment period.  
Total adjustment (taxable base): boxes [30], [114], [198], [282], [51],  
[135], [219], [303], [72], [156], [240], [324], [93], [177], [261] and [345]  
In these boxes enter the result of the sum of the amount previously entered in  
the positive adjustment (taxable base) and negative adjustment (taxable base)  
boxes in each period and financial year of the adjustment.  
Tax rate: boxes [31], [115], [199], [283], [52], [136], [220], [304], [73],  
[157], [241], [325], [94], [178], [262] and [346]  
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These boxes will show the tax rate applicable each financial year (3 percent).  
Positive adjustment (tax due): boxes [32], [116], [200], [284], [53],  
[137], [221], [305], [74], [158], [242], [326], [95], [179], [263] and [347]  
These boxes will show the amount resulting from applying the tax rate to the  
relevant “Positive adjustment (taxable base)” box (depending on the financial  
year and period).  
Negative adjustment (tax due): boxes [33], [117], [201], [285], [54],  
[138], [222], [306], [75], [159], [243], [327], [96], [180], [264] and [348]  
These boxes will show the amount resulting from applying the tax rate to the  
relevant “Negative adjustment (taxable base)” box (according to the financial  
year and period).  
Total adjustment (tax due): boxes [34], [118], [202], [286], [55],  
[139], [223], [307], [76], [160], [244], [328], [97], [181], [265] and [349]  
These boxes show the result of adding the amount entered in the “Positive  
adjustment (tax due)” and “Negative adjustment (tax due)” boxes according to  
the relevant financial year and period.  
Adjustment tax attributable to the State: boxes [35], [119], [203], [287],  
[56], [140], [224], [308], [77], [161], [245], [329], [98], [182], [266] and [350]  
These boxes show the result of applying the “% including adjustment” boxes  
for the common territory to the “Total adjustment (tax due)” boxes (according  
to the relevant financial year and period in both cases).  
Adjustment modification tax attributable to the State due to change in  
territorial distribution: boxes [36], [120], [204], [288], [57], [141], [225],  
[309], [78], [162], [246], [330], [99], [183], [267] and [351]  
These boxes show the result of applying the tax rate to the “Taxable base  
reported in the adjustment period” boxes (according to the financial year and  
period). The difference between the “% including adjustment” and “%  
adjustment period” boxes for the common territory, according to the relevant  
financial year and period, must be applied to the result.  
Total adjustment in tax due adjustment period attributable to the State:  
boxes [37], [121], [205], [289], [58], [142], [226], [310], [79], [163], [247],  
[331], [100], [184], [268] and [352]  
These boxes show the result of adding the amount entered in the  
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“Adjustment tax attributable to the State” and “Adjustment modification tax  
attributable to the State due to change in territorial distribution” boxes,  
according to the relevant financial year and period.  
Information on taxes depending on territory (only for taxpayers who pay  
tax to more than one administration)  
When it is appropriate to carry out the adjustment procedure provided for in  
Article 10.3 of Law 4/2020 and taxpayers are liable to pay tax to more than one  
administration, they must report the territory-specific percentage of taxation that  
was initially applicable in the adjustment period and the new territory-specific  
percentage of taxation that is now applicable with the adjustment included for  
Álava, Guipúzcoa, Vizcaya and the common territory. To do so, the following  
boxes must be filled in, according to the relevant financial year and period:  
Álava  
% adjustment period: boxes [38], [122], [206], [290], [59],  
[143], [227], [311], [80], [164], [248], [332], [101], [185], [269] and [353]  
% including adjustment: boxes [39], [123], [207], [291], [60], [144],  
[228], [312], [81], [165], [249], [333], [102], [186], [270] and [354]  
Guipúzcoa  
% adjustment period: boxes [40], [124], [208], [292], [61],  
[145], [229], [313], [82], [166], [250], [334], [103], [187], [271] and [355]  
% including adjustment: boxes [41], [125], [209], [293], [62], [146],  
[230], [314], [83], [167], [251], [335], [104], [188], [272] and [356]  
Vizcaya  
% adjustment period: boxes [42], [126], [210], [294], [63],  
[147], [231], [315], [84], [168], [252], [336], [105], [189], [273] and [357]  
% including adjustment: boxes [43], [127], [211], [295], [64], [148],  
[232], [316], [85], [169], [253], [337], [106], [190], [274] and [358]  
Common territory  
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% adjustment period: boxes [46], [130], [214], [298], [67],  
[151], [235], [319], [88], [172], [256], [340], [109], [193], [277] and [361]  
% including adjustment: boxes [47], [131], [215], [299], [68], [152],  
[236], [320], [89], [173], [257], [341], [110], [194], [278] and [362]  
Total adjustment (tax due): box [363]  
This box is the result of adding the “Total adjustment (tax due)” boxes for the  
financial years and periods subject to adjustment.  
It must match the figure in box [18] “Adjustment tax due adjustment periods”.  
Total adjustment attributable to the State Administration: box [364]  
This box is the result of adding the “Total adjustment in tax due adjustment period  
attributable to the State” for the financial years and periods subject to adjustment.  
It must match the figure in box [19] “Adjustment tax due adjustment periods  
attributable to the State”.  
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