Accrued settlement

The "company code" assigned to the insurance company by the directorate General of Insurance and Pension Funds and the month or quarter and the year to which the declaration /settlement refers.

In other words the settlement for a period will reflect the premiums and surcharges collected by the insurance company in that period and its presentation and payment to the Consorcio will be made in the established periods.

Completion of model 10 and model 11

The columns headed "CCS surcharges during the month" will include the surcharges collected during the month for each class of cover, showing the amount in the corresponding box whether they are payments by instalment or non-instalment payments.

In the second case the amount in the box will show the amount of the fractioned surcharges according to their frequency. In the box "I.V.A." the added value tax will be automatically entered, charged on the collection commission (where appropriate).

V.A.T. cannot be charged by insurance companies resident in the Canary Islands, Ceuta and Melilla or by entities that are not established in Spain operating under the regime of free provision of services.

Completion of model 20

The column headed "Premiums that are subject during the month" will indicate the amount of all the premiums subject to surcharges that have been collected by the entity during the month that is being settled. The columns headed "CCS surcharges during the month" will include the surcharges collected during the month for each class of cover, showing the amount in the corresponding box whether they are payments by instalment or non-instalment payments. In this latter case the amount of the surcharge instalment for the instalment period will be shown.

Completion of model 50

In the column "Premiums subject in the quarter" the amount of all the subject premiums collected by the company in the quarter will be shown, for each branch of insurance, in the quarter that is being settled.

The columns "CCS surcharges for the Quarter" will include the surcharges collected during the quarter for each class of cover, indicating the amount in the corresponding box whether they are payments by instalment or non-instalment payments.

In the second case the amount in the box will show the amount of the fractioned surcharges according to their frequency.