What is the 950 model? What is the difference between model 920 and 940? How can I use them and how do I have to submit them?
If you don’t understand what 950 model is, what it is for, and how to file it, don’t worry. In this article, we will explain everything you need to know about model 950 in Catalonia.
What Model 950 is?
Model 950 of the tourist tax is a form to be used by taxpayers to file the declaration of the Tourist Accommodation Tax (Impuesto sobre las Estancias en Establecimientos Turísticos).
This document appeared in 2012. When tourist accommodation establishments in Catalonia, Spain were obliged to charge the Catalonia Tourist Tax to their guests.
Model 950 is the document you must send to the authorities to settle the Tourist Tax of Catalonia.
Model 950, 940 or 920, what is the difference between them?
The difference between these 3 models is not complicated but it is important to know it for the good management of your accommodation. They are forms that have the same objective, but their difference is based on the payment deadlines and the type of accommodation.
Model 940 is the form that tourist cruise ships must present for the settlement of the tourist tax.
Model 920 is the form used to make the aggregate self-assessment of the tourist tax. What is the aggregate self-assessment? The aggregated self-assessment is related to the deadlines for filing Model 950 (which we will see later). So, it is a modality that allows you to declare the tourist tax in a single period instead of two.
How can I file 950 Model in Catalonia?
Nowadays there is only one way to file Model 950 and that is via the Internet.
It is very simple to access the procedure. First of all, you will have to go to this web page, on the website of the Catalan Tax Agency.
Once there, click on “Declarar” and you will be offered two options:
- Settle tax using a web form. This is the recommended option for self-assessments relating to a single establishment and taxpayer.
- Settle tax by downloading a help programme.
If you chose the aggregated self-assessment method (Model 920), you will be obliged to select the second option.
How do I pay 950 it?
The Generalitat de Catalunya offers 3 payment methods:
- You can file and pay telematically by bank card. No digital identification required.
- You can file and pay telematically by debiting a bank account. So, in this case, access to the form does require digital identification.
- You can file electronically and pay in person. So, access to the form is something you can do with or without digital identification.
Regardless of the payment option you choose, you will receive a receipt from the Generalitat (Autonomous Government) of the settlement of Model 950.
What are the deadlines for filing it?
Currently, Model 950 was settled every six months, during two specific periods of 20 days. However, if you have opted for the aggregated self-assessment (form 920), you will only have to file the form once a year.
The deadlines established by the Generalitat de Catalunya are as follows:
- 1 to 20 April. Deadline for self-assessment of stays carried out from 1 October of the previous year to 31 March of the current year.
- From 1 to 20 October. Deadline for self-assessment for stays that took place between 1 April and 30 September 2022.
In addition, “It is not necessary to submit the form when no amount is payable, without prejudice to the obligation of substitute taxpayers to keep the documentation accrediting the exemptions applied until the end of the limitation period. “
