Modelo 952: state gaming tax (AEAT)

What you need to have to hand

1. NIF/CIF of the holder of the gaming activity.
2. Certificado digital, DNIe or Cl@ve to log in to the Sede de la AEAT.
3. Details of the expediente/authorisation that requires the tax (number, date, type of game).
4. Correct ejercicio and periodo (watch this — people get it wrong a lot).
5. Tax amount calculated according to the rules or convocation.
6. IBAN of a collaborating entity or card to pay and generate the NRC.
7. If your gestor pays: apoderamiento in the AEAT.

Documentation

• Resolution or authorisation from the DGOJ (if applicable), showing the devengo and deadline.
• Calculation of the tax amount (according to the activity and the established base).
• ID of the payer (NIF/CIF) and up-to-date fiscal address.
• Payment method enabled at a collaborating entity (account or card) to obtain the NRC.

Step by step

1. Verify this is a state tax. If your activity is regional, don't use Modelo 952 (each CCAA has its own model and rates).
2. Go to the Sede de la AEAT > Colaborar > Pago de impuestos > Pago de autoliquidaciones and select Modelo 952.
3. ID yourself with Cl@ve, certificado or DNIe. Enter the NIF/CIF of the payer.
4. Fill in ejercicio and periodo correctly, and the amount. Choose payment method (direct debit or card) and confirm.
5. The gateway generates an NRC. Download the receipt (PDF with CSV and NRC). Keep it safe; they may ask for it in the expediente.
6. If you prefer to pay at the bank, generate the carta de pago from the same screen, pay at a collaborating entity and then enter the NRC to obtain the receipt.
7. Made a mistake? Make the correct payment and request devolución de ingresos indebidos attaching the receipts. There's no way to edit an NRC.

Time-saving tips

• Double-check the periodo before paying. It's the classic thing that ruins your day.
• Use Chrome or Firefox on a PC. The payment gateway sometimes hangs on mobile/Safari.
• If the bank rejects the charge, try another card or direct debit. Changing method often fixes it.
• Download the receipt as PDF and also the CSV if available. Some expedientes ask for the CSV to validate.

Typical mistakes that can mess up your process

1. Paying with the wrong periodo (wrong month or code). Fix: new payment + refund of the previous one.
2. Trying to reuse an NRC for another period or amount. You can't.
3. Paying Modelo 952 when your tax is regional. You'll have to pay again where it belongs and fight for a refund.
4. Leaving it to the last day and getting hit with a surcharge because the gateway failed. Don't push it: LGT surcharges don't forgive.
5. Not saving the receipt. They'll ask for it later and, without the NRC, retrieving the info is a real pain.