On 2 February 2023, Spain published an Order HFP/94/2023 of 2 February 2023 approving four new forms for the windfall profits taxes on the energy and banking sectors. The tax was introduced by the “Law 38/2022” on 27 December 2022. According to law, large energy companies will be charged at the rate of 1.2% of net turnover derived from activity in Spain and Banks companies will be levied at the rate of 4.8% of net interest and commission fee income.
Form (Model) 795 for the declaration (final return) of income related to energy tax.
Form (Model) 796 for the advance payment of energy tax.
Form (Model) 797 for the declaration of (final return) income of credit institutions and financial credit establishments.
Form (Model) 798 for the advance payment of credit institutions and financial credit establishments.
The order came into force on 4 February 2023.
