Formulaire 490 Instructions - Espagne
Instructions pour remplir et déposer le formulaire 490
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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