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Order Hfp/399/2017, Of May 5, To Approve The Models Of Declaration Of Corporate Income Tax And The Tax On The Income Of Non-Resident Permanent Establishments And Entities On Attribution Regime D...

Original Language Title: Orden HFP/399/2017, de 5 de mayo, por la que se aprueban los modelos de declaración del Impuesto sobre Sociedades y del Impuesto sobre la Renta de no Residentes correspondiente a establecimientos permanentes y a entidades en régimen de atribución d...

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d tax as referred to in paragraph 2 of the provision Third party of Law 27/2014, and they intend to have the right provided for in Article 130 of the same in respect of such assets, they shall be obliged to pay the property for conversion of assets by deferred tax in Credit payable to the Tax Administration which is regulated in the above mentioned Additional provision thirteenth. The amount of the estate benefit shall be the result of applying 1.5% to the total amount of the above assets on the last day of the tax period corresponding to the Company Tax and the income of the benefit the assets shall be carried out by means of self-settlement at the place and form determined by the Order of the Minister of Finance and the Civil Service.

In this sense, this benefit will be returned on the day of the voluntary period of the declaration of the Company Tax, coinciding also with its deadline of entry with the established one for the self-settlement and income of this one. From the point of view of management, the reference number of the self-validation of the assets shall be entered in the model 200 of the Company Tax declaration.

On the other hand, the third-third transitional provision of Law 27/2014 is amended, referring to the conversion of deferred tax assets generated in periods initiated prior to 1 January 2016 in credit The tax administration may be required.

Fourth, it highlights the approval of Royal Decree-Law 2/2016 of 30 September introducing tax measures aimed at reducing the public deficit, the approval of which responds to the need to comply with the the Community objectives at budgetary level.

This Royal Decree-Law 2/2016, with the aim of raising funds immediately to the public coffers, introduces in its sole article modifications to the legal regime of the fractional payments of the Tax on Societies.

In this way, and with effect for the tax periods starting from January 1, 2016, an additional provision is added fourteenth in Law 27/2014 introducing specialties in relation to the (a) the amount of the amount to be paid in the form provided for in Article 40.3 of the said Act, for taxpayers whose net turnover in the 12 months preceding the date on which the tax period is initiated is at least 10 Millions of euros, except for some exceptions.

Thus, the additional fourteenth provision of Law 27/2014, on the one hand, provides that the amount to be entered may not be lower, in any case, to 23 percent of the positive result of the profit and loss account of the exercise of the first three months, 9 or 11 months, determined in accordance with the Trade Code and other accounting rules for development, solely for the purposes of the same period of the split payments made prior to the same period tax. In the case of taxpayers to whom the rate provided for in the first paragraph of Article 29.6 of Law 27/2014 applies, the percentage shall be 25%.

It shall be excluded from the positive result referred to, the amount corresponding to income derived from the removal or withdrawal of an agreement from the taxpayer's creditors, including that result. part of the amount to be included in the tax base of the tax period, also excluding the amount of the positive result as a result of capital increase or own funds operations by way of compensation for non-integrated claims in the tax base by application of Article 17.2 of Law 27/2014.

In the case of partially exempt entities to which the special tax regime laid down in Chapter XIV of Title VII of Law 27/2014 applies, the corresponding positive result shall be exclusively for non-exempt income. In the case of entities to which the allowance for the provision of local public services as laid down in Article 34 of Law No 27/2014 applies, the corresponding income shall be taken as a positive result only Bonificadas.

Moreover, the additional provision of Law 27/2014 provides that the percentage referred to in the last paragraph of Article 40.3 of this Law shall be the result of multiplying by nineteen twenty-nine the rate of Over-rounded lien.

In the fifth place, it is necessary to mention the Organic Law 1/2016, of October 31, of reform of the Organic Law 2/2012, of April 27, of budgetary stability and financial sustainability.

Organic Law 1/2016 amends the fifth additional provision of Law 27/2014, with effect for the tax periods starting from 1 January 2016, adding four new paragraphs, indicating the last of them the other three shall apply to the split payments in respect of which the time limit for the declaration has started from the entry into force of Royal Decree-Law 2/2016.

In this regard, and for the purposes of paragraph 1 (a) of the additional 14th provision of Law 27/2014, which refers to the minimum amount to be entered by fractional payment entered by the Royal Decree-Law 2/2016, the following specialties are established:

(a) The positive result referred to will be reduced in the amount of the reserve for investments in the Canary Islands that is to be realized, and in the 50 percent of the yields that are entitled to the bonus provided for in the article 26 of Law 19/1994, of 6 July, of modification of the Economic and Fiscal Regime of the Canary Islands.

(b) In the case of entities applying the tax regime of the Special Area of the Canary Islands, as regulated in Title V of Law 19/1994, for the purpose of determining the minimum amount to be paid by instalments, it shall not be computed that part of the positive result corresponding to the percentage referred to in Article 4 (4) of Law 19/1994, unless the provisions of paragraph 6.b) of that Article apply, in which case the positive result to be taken into account is shall be in the amount resulting from the application of the provisions of that point.

(c) The positive result referred to therein shall be reduced by 50% of that part of the positive result corresponding to income that is entitled to the allowance provided for in Article 33 of Law 27/2014.

As a sixth development, it is necessary to mention the Royal Decree-Law 3/2016 of 2 December, adopting measures in the field of taxation aimed at the consolidation of public finances and other urgent measures in the field of public finances. (a) by means of which, in the field of corporate tax, two measures of relevance are adopted for the tax periods starting from 1 January 2016.

The first of them again regulates the limit to the compensation of negative taxable bases as well as the limit on Article 11.12 of Law 27/2014 for large companies with net amount of the turnover of at least EUR 20 million, accompanied by a new limit on the application of international or internal double taxation deductions, generated or pending to be applied.

In this way, through the additional provision 15th that is added to Lass="parrafo">(b) The total amount and year of generation of deferred tax assets referred to in point (a) above for which the entity has the right laid down in Article 130 of Law 27/2014, specifying those referred to, where applicable, the second subparagraph of Article 130 (1) of Law 27/2014.

(c) The total amount and year of generation of deferred tax assets referred to in point (a) above for which the entity does not have the right laid down in Article 130 of Law 27/2014.

As a consequence of this information requirement set out in Article 130 of Law 48/2015, the corresponding mandatory information box has been included in the models 200 and 220 object of approval for this ministerial order.

The additional provision in law 27/2014, which is added to the thirteenth provision, provides that the tax payers on Companies who have registered assets for deferrepresence in territory) ):

1. Model 200: Statement of the Tax on Companies and Income Tax of Non-Residents (permanent establishments and entities in the system of allocation of income constituted abroad with presence in the Spanish territory), as set out in Annex I to this order.

2. Model 220: Statement of Tax on Sociedades-Tax consolidation regime for tax groups, as set out in Annex II to this order.

b) Income or return documents:

1. Model 200: Document for the entry or return of the Company Tax, which is set out in Annex I of this order. The number of supporting documents to be included in this model shall be a sequential number, the first three digits of which shall correspond to code 200.

2. Model 206: Income tax or non-resident income tax refund (permanent establishments and entities under the allocation of income from abroad with presence in the territory of the country) (Spanish), set out in Annex I of this order. The number of supporting documents to be included in this model shall be a sequential number, the first three digits of which shall correspond to code 206.

3. Model 220: Income tax or refund of the Tax on Sociedades-Regime of fiscal consolidation, as set out in Annex II of this order. The number of supporting documents to be included in that model shall be a sequential number, the first three digits of which shall correspond to code 220.

2. The model 200, which is listed as Annex I of this order, is applicable, in general, to all the taxpayers of the Tax on Companies and all the taxpayers for the Income Tax of non-residents (establishments permanent entities and entities under the jurisdiction of the allocation of foreign income with a presence in Spanish territory) obliged to submit and subscribe to the declaration for any of these taxes.

3. Model 220, set out in Annex II to this order, is applicable to tax groups, including cooperatives, which are taxed under the special tax scheme set out in Chapter VI of Title VII of Law 27/2014 of 27 January 2014. In the case of the Commission, the Court of State held that, in the light of the judgment of the Court of Law, the Court of State held that the Court of State held that the Court of State held that the Court of cooperatives, respectively.

Article 2. Form of presentation of models 200 and 220 of the declaration of the tax on companies and the income tax of non-residents (permanent establishments and entities in the system of income allocation incorporated abroad with a presence in Spanish territory).

1. The declarations of the Tax on Societies and the Income Tax of non-residents (permanent establishments and entities in the system of attribution of income constituted abroad with presence in Spanish territory), for models 200, 220, as well as the corresponding return or return documents, shall be submitted, in accordance with the provisions of Article 2 (a) of the HAP/2194/2013 Order of 22 November 2013 on the procedures and general conditions for the submission of certain autoliquidations, information statements, census statements, communications and requests for refund, of a tax nature, with the specialties set out in the following paragraphs of this article.

2. The declaration of the Tax on Companies and the Income Tax of non-residents (permanent establishments and entities in the system of allocation of income constituted abroad with presence in Spanish territory), model 200, submit in accordance with the model approved in the previous article of this order, signed by the declarant or by the legal representative or legal representatives of the same and duly completed all the data affecting him or her in the model.

3. The declarants obliged to keep their accounts in accordance with the rules established by the Banco de España shall complete the data relating to the balance sheet, profit and loss account and the status of changes in the net worth which, in the model 200, are incorporated for these declarants, replacing those that are included with a general character.

Likewise, the declarants to which the Accounting Plan of the insurance entities approved by Royal Decree 1317/2008, of July 24, will be applied, will complete the data relating to the balance sheet, losses and gains and status of changes in net worth which, in the model 200, are incorporated for these declarants, replacing those that are generally included.

In relation to the institutions of collective investment, both financial and real estate, will be attended to what is foreseen in Circular 3/2008, of September 11, of the National Commission of the Market of Values, on norms accounting, annual accounts and statements of information reserved for collective investment institutions. Therefore, these institutions shall also fill in the balance sheet data, profit and loss account and status of changes in equity, in a specific paragraph to replace those that are included in the balance sheet. general.

The declarants obliged to keep their accounts in accordance with Order EHA/1327/2009 of 26 May on special rules for the production, documentation and presentation of the accounting information of the guarantee companies reciprocal, complete the data relating to the balance sheet, profit and loss account and status of changes in the net worth which, in the model 200, are incorporated for these declarants, replacing those that are generally included.

4. The presentation of the Corporate Tax returns for tax groups, including cooperatives, which are taxed under the tax consolidation scheme set out in Chapter VI of Title VII of Law 27/2014 and In Royal Decree 1345/1992 of 6 November, respectively, model 220, shall be carried out in accordance with the provisions of paragraph 1 of this Article 2.

The tax obligations that, in accordance with the provisions of Article 56 (3) of Law 27/2014, must be fulfilled by each of the entities that make up the tax group, will be formulated in the model 200 that will be completed until to encrypt the theoretical liquid amounts for the respective entities.

For the determination of the individual tax base of the member entities of the tax group, the requirements and ratings for determining the accounting result as well as the adjustments thereto shall relate to the group. tax. It shall also be taken into account that, in accordance with Article 63 of Law 27/2014, the limit on the adjustment to the accounting result for financial expenditure shall relate to the tax group and shall not include the capitalisation reserve referred to in the Article 25 of Law 27/2014, the envelopes referred to in Article 11 (12) of Law 27/2014, the compensation of negative taxable bases which would have been the subject of the individual entity or the level of the level of the level referred to in the Article 105 of Law 27/2014.

However, in order to determine the theoretical liquid amounts corresponding to the group's entities, the eliminations and additions corresponding to each of the same and the same shall be taken into account. Article 11 (12) of Law 27/2014.

These entities, in their model 200, are exempt from completin.

1. The models for the declaration of corporation tax and non-resident income tax are approved (permanent establishments and entities on the basis of the allocation of income from abroad with a presence on the territory of the country). (Spanish) and its entry or return documents, for the tax periods initiated between 1 January and 31 December 2016, consisting of:

(a) Statements of the Corporate Tax and Non-Resident Income Tax (permanent establishments and entities under the allocation of income from abroad with a nstitution acting as a contributor to the management of the collection (bank, savings bank or credit union), in Spanish territory where the account in which the payment is made is open to its name.

2. The bank address referred to in the preceding paragraph may be made from 1 July to 20 July 2017, both inclusive.

3. The State Tax Administration Agency shall communicate the order or orders to the taxpayer or the representative entity or group head entity to the designated contributing entity, which shall proceed, on the date it is Please indicate to you, which will match the last day of payment on a voluntary basis, to take into account the amount domiciled, entering it into the restricted account of collaboration in the collection of the taxes. Subsequently, the said entity shall transmit to the taxpayer supporting the income made, in accordance with the specifications set out in Article 3.2 of Order EHA/2027/2007 of 28 June, for which the Royal is partially developed Decree 939/2005 of 29 July on the approval of the General Rules of Collection, in relation to the credit institutions that provide the service of collaboration in the collection of the tax administration of the State Administration of Tax Administration, which will serve as a document supporting the entry into the Treasury.

4. Persons or entities authorized to submit by electronic means, statements on behalf of third parties, in accordance with the provisions of Articles 79 to 81 of the General Rules of Procedure and the Management and the tax inspection and the development of the common rules for the procedures for the application of the taxes, approved by Royal Decree 1065/2007 of 27 July 2007 and in Order HAC/1398/2003 of 27 May 2002 laying down the conditions for the the conditions under which social partnership can be effectively implemented in the management of taxes; extends expressly to the telematic presentation of certain models of declaration and other tax documents, may, by this way, give transfer of the orders of domicile that have previously been communicated to them by the third parties represent.

5. In any event, the payments shall be deemed to have been made on the date of charge in the account of the addresses, considering the evidence of the income made which is issued by the deposit institution in accordance with the terms set out in paragraph 3. previous.

Article 4. General conditions for the electronic filing of the Company Tax and Non-Resident Income Tax declarations for permanent establishments and entities under the jurisdiction of the income from abroad with a presence on Spanish territory.

1. The taxpayers of the Corporate Tax and the Income Tax of non-residents shall submit by electronic means the declarations corresponding to these Taxes, subject to the qualification and the conditions established Article 6 of Order HAP/2194/2013 of 22 November 2013 regulating the general procedures and conditions for the submission of certain self-actions, information statements, census statements, communications and return requests, of a tax nature.

2. However, the statements to be submitted to the State Administration by taxpayers subject to the rules of force may use the 200 and 220 models approved in this order by making their presentation by way of The model approved by the relevant foral regulations. If the model approved by the föral legislation is presented, the entry or return documents as approved in Annexes I and II to this order, which may be obtained from the electronic headquarters of the State Agency, shall be used. Tax administration, which can be accessed through the Internet Tax Agency (www.agenciatributaria.es) portal, or directly at https://www.agenciatributaria.gob.es.

In order to obtain the declarations to be submitted to the Diputaciones Forales del País Vasco and the Comunidad Foral de Navarra, referred to in Article 2.9 of this order, the taxpayers will be able to connect to the Headquarters the State Agency for Tax Administration on the Internet, e-mail address https://www.agenciatributaria.gob.es and, within the section "my files", select the statement filed with the State Administration and print a copy of the same, using as a return or return document corresponds to those approved by the Regional Diputations of the Basque Country and the Autonomous Community of Navarre.

Article 5. Procedure for the electronic filing of the declarations of the Corporate Tax and the Income Tax of non-residents corresponding to permanent establishments and entities in the system of allocation of income abroad with a presence in Spanish territory.

1. The electronic presentation by the Internet of the declarations of the Tax on Societies and the Income Tax of non-residents corresponding to permanent establishments and entities in the system of allocation of income constituted in the Foreign nationals with a presence on Spanish territory shall be effected in accordance with Articles 7 to 11, inclusive, of Order HAP/2194/2013 of 22 November 2013 governing the procedures and general conditions for the presentation of certain self-measures, information declarations, Census statements, communications and return requests, of a tax nature.

2. Prior to the submission of the declaration by electronic means on the Internet, the taxpayers must have submitted, where appropriate, the additional information referred to in Article 2 (6) and (7) of this order, making use of the specific forms that have been defined for this purpose, and which the taxpayer must submit by electronic means prior to the submission of the declaration.

Where the additional information to be accompanied by the taxpayer is the additional information referred to in Article 2 (8) of this order, it shall be made using the specific forms which have been (a) to be defined for this purpose, and which the taxpayer must submit by electronic means when submitting its company statement. In both cases, you will need to connect to the Electronic Office of the State Administration of Tax Administration on the Internet (https: //www.agencialtaritaria.gob.es) and, within the option of Taxes and Fees, through Procedures, Services and Procedures (Information and Registration), select the appropriate tax concept and the corresponding procedures for the procedure assigned to models 200 and 206.

3. Where the declaration has been submitted by electronic means, the taxpayers must accompany the declaration of any documentation, requests or manifestations of options not expressly provided for in the model declaration itself, in (a) the declaration is to be returned and the return by way of return is requested, in the case of a declaration by the Commission of the European Parliament and of the Council of the European Parliament and of the Council of the European Parliament. cheque from the Banco de España, such documents, applications or demonstrations will be presented in the electronic registration of the State Tax Administration Agency, for which the declarant or presenter shall be connected to the electronic headquarters of the State Agency of Tax Administration on the Internet, electronic address https://www.agenciatributaria.gob.es and, within the option of Taxes and Fees, through Procedures, Servic procedural rules.

Article 3. Payment of the tax debts resulting from the declarations of the Corporate Tax and the Income Tax of non-residents corresponding to permanent establishments and entities in the system of allocation of income abroad with a presence in Spanish territory, models 200 and 220, by direct debit.

1. Taxpayers or entities representing the tax group whose tax period has ended on 31 December 2016 may use as a means of payment of the tax debts resulting from the direct debit of the tax. a deposit iframe-2" alt="24" width="788" />

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ANNEX II

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ANNEX III

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