Paragraph 13 of the second article of Law 26/2014 of 27 November, amending Law 35/2006 of 28 November of the Tax on the Income of Physical Persons, the recast of the Tax Law on the Income of Non-Residents, approved by the Royal Legislative Decree 5/2004, of 5 March, and other tax rules (Law 26/2014 of 27 November), with effect from 1 January 2015, with the aim of promoting the free movement of residents In the case of the European Union, a new provision was added to the European Union's citizens ' movement. Recast of the Law on Income Tax of Non-Residents, approved by the Royal Legislative Decree 5/2004, of 5 March (hereinafter referred to as the recast of the Law on the Income Tax of Non-Residents), called " Exemption by reinvestment in habitual housing ", to enable non-resident taxpayers who may be excluded from taxation the wealth gain they obtain on the basis of the transmission of which their habitual dwelling has been on Spanish territory; provided that the amount obtained in the transmission is reinvested in the purchase of a new home usual.

This new provision applies to taxpayers for the Income Tax of non-residents, resident in a Member State of the European Union, or in a Member State of the European Economic Area with which there is an effective exchange of tax information in the terms provided for in paragraph 4 of the first provision of Law 36/2006 of 29 November of measures for the prevention of tax fraud (hereinafter referred to as Law 36/2006, 29). of November).

According to this additional provision, seventh, the capital gains obtained by the transfer of the usual dwelling in Spain may be excluded from taxation, provided that the total amount obtained by the transmission is reinvested in the acquisition of a new habitual dwelling. Where the reinvested amount is less than the total amount of the transmission received, only the proportional share of the earned wealth corresponding to the amount reinvested shall be excluded from taxation.

Also states that when the reinvestment has occurred prior to the date on which the tax return for the equity gain, model 210, the reinvestment, total or partial, is to be filed, may be taken into account to determine the corresponding tax liability. It is also available that the conditions for requesting the return, if appropriate, will be determined by regulation.

The regulatory development has occurred with the modification introduced in the Non-Resident Income Tax Regulation, approved by Royal Decree 1776/2004, of July 30 (hereinafter the Tax Regulation). on the Income of non-residents), by means of Royal Decree 633/2015 of 10 July, amending the Regulation of the Income Tax of the Physical Persons, approved by Royal Decree 439/2007 of 30 March, and the Regulation of the Non-Resident Income Tax, approved by Royal Decree 1776/2004, of July 30. This amendment has consisted of the addition to the said Regulation of an additional provision second, according to which the non-resident taxpayer must submit an application to the Delegation or Administration of the State Agency. Tax administration in whose territory the property is located, within three months of the date of the purchase of the usual dwelling, and must provide, together with the application, the documentation certifying that the transmission of the habitual dwelling in Spanish territory, and the subsequent acquisition of the new usual housing, they have taken place. The tax authorities shall, where appropriate, make prior the necessary checks to the taxpayer of the excess entered.

Consequently, it follows from the above rules that there are two separate procedures for applying the reinvestment exemption in habitual housing. The first is to apply this exemption to the self-equity tax for the equity gain in the declaration model 210, although this procedure is only applicable where the reinvestment has occurred previously. to the date on which the declaration is to be made. The second, applicable to the other cases, which is the one covered by this Order, consists in the submission of a return application adjusted to the model and in accordance with the procedure laid down therein.

As for the option regulated in Article 46 of the recast text of the Non-Resident Income Tax Act, for which taxpayers for the Income Tax of non-residents, natural persons resident of A Member State of the European Union may choose to pay tax on the income tax of the Income of the Physical Persons when certain circumstances are present, it is noted that, with effect from 1 January 2015, it has been the subject of two amendments to Article 2 (10) of Law 26/2014, 27 of November.

These changes have, on the one hand, consisted of the inclusion of a new assumption of application of the option for low-income taxpayers and, on the other hand, the extension of the possibility of eligibility for the taxpayers resident in a Member State of the European Economic Area with which there is an effective exchange of tax information in the terms provided for in paragraph 4 of the first provision of Law 36/2006, of 29 November.

Therefore, they may apply for the application of this optional regime to taxpayers for this Tax who are natural persons resident in a Member State of the European Union, or of the European Economic Area with which there is a cash exchange of tax information, and credit that they are in any of the following situations:

(a) That they have obtained during the financial year in Spain for income from work and for income from economic activities, at least 75% of all their income provided that such income has been taxed effectively during the period for the Non-Resident Income Tax.

b) That the income obtained during the financial year in Spain has been less than 90 percent of the minimum personal and family that would have been paid to him according to his personal and family circumstances of having been resident in Spain provided that such income has actually been taxed during the period of the Non-Resident Income Tax and that the income obtained outside Spain has also been less than that minimum.

Also, the requirements for applying the optional regime set out in Article 21 of the Non-Resident Income Tax Regulation, by Royal Decree 633/2015 of 10, have been amended. July, amending the Rules of the Tax on the Income of Physical Persons, approved by Royal Decree 439/2007 of March 30, and the Non-Resident Income Tax Regulation, approved by the Royal Decree 1776/2004, July 30.

The option contained in Article 46 of the recast text of the Non-Resident Income Tax Act has its precedent in Article 33 of Law 41/1998 of 9 December of the Non-Resident Income Tax. and Tax Rules. The application model, the place, the form and the time limit for the submission of this option were governed by the Order of 12 July 2000 approving the model for the application of the optional scheme as laid down in Article 33 of Law 41/1998 of 9 December 2000. December, of the Income Tax of Non-Residents and Tax Rules, for taxpayers persons resident in other Member States of the European Union and determine the place, form and time of filing of the same, Order that so far it has continued to apply. This Order provides for the adaptation of the application model to the normative modifications and the updating of the forms of presentation of the application, incorporating the electronic presentation by the Internet.

Article 98.4 of Law 58/2003, of December 17, General Tax (hereinafter the General Tax Law), enables the Minister of Finance to determine the assumptions and conditions in which the tax authorities they shall submit by telematic means their declarations, self-actions, communications, applications and any other document with a tax transcendence.

The single final provision of the Non-Resident Income Tax Regulation authorizes the Minister of Economy and Finance to make the necessary provisions for the implementation of the Regulation.

Paragraph 5 of the second provision of the Non-Resident Income Tax Regulation provides that the Minister of Finance and Public Administrations shall establish the model as well as the form of presentation of the return request for reinvestment in habitual housing.

The ratings to the Minister of Economy and Finance or the Minister of Finance mentioned above should be understood at present to the Minister of Finance and Public Administration, in accordance with the provisions of the Article 5 and the final provision of Royal Decree 1823/2011 of 21 December 2011, which restructured the ministerial departments.

In your virtue I have:

Article 1. Approval of the "Return Request for Reinvestment in Usual Housing" model.

Return Request Model " Return Request for Reinvestment in Usual Housing is approved. Non-Resident Income Tax ', as set out in Annex I to this Order.

Article 2. Subjective scope, filing deadline, and documentation to be attached with the "Return Request for Reinvestment in Usual Housing."

1. By means of the application approved in the previous Article, they may apply for the full or partial refund of the tax liability paid by taxpayers resident in a Member State of the European Union or resident in a Member State of the European Union. European Economic with which there is an effective exchange of tax information, in the terms provided for in paragraph 4 of the first provision of Law 36/2006 of 29 November, of measures for the prevention of tax fraud, who consider that they are entitled to apply the reinvestment exemption in habitual housing provided for in the additional seventh provision of the recast text of the Non-Resident Income Tax Act, approved by Royal Decree-Law 5/2004 of 5 March 2004, and which have not taken into account this reinvestment exemption when submitting the self-settlement of the tax corresponding to the wealth gain derived from the transmission of which was its usual home in Spain.

2. The application shall be submitted within three months of the date of the purchase of the usual dwelling, in accordance with the provisions of the second provision of the Non-Resident Income Tax Regulation, approved by Royal Decree 1776/2004 of 30 July 2004.

3. The application must be attached, the documentation certifying that the transmission of the habitual dwelling in Spanish territory, and the subsequent acquisition of the new habitual dwelling, have taken place, as provided for in the additional provision second of the Non-Resident Income Tax Regulation.

Article 3. Approval of the model 'Application for the application of the optional regime for tax payers resident in other Member States of the European Union or the European Economic Area with effective exchange of tax information'.

The model of " Application for the application of the optional regime for tax payers resident in other Member States of the European Union or the European Economic Area with cash exchange of information is approved 'tax', as set out in Annex II to this Order.

Article 4. Subjective scope, time limit for submission and documentation to be attached with the "Application for the application of the optional regime for taxpayers persons resident in other Member States of the European Union or the European Economic Area" effective exchange of tax information. "

1. The application of the optional regime governed by Article 46 of the recast text of the Non-Resident Income Tax Act shall be expressly requested by the non-resident taxpayer by means of the application model approved by the Order.

2. Applicants for the optional scheme shall be taxpayers for the Income Tax of non-residents in which the requirements laid down in Article 46 of the recast of the Non-Resident Income Tax Act are met. Article 21 of the Non-Resident Income Tax Regulation. Thus, taxpayers who meet the following conditions may apply for the application of the optional scheme:

a) That they are physical persons.

(b) certifying that they are resident in a Member State of the European Union or of the European Economic Area with which there is an effective exchange of tax information in the terms provided for in paragraph 4 of the provision The first part of the Law 36/2006, of 29 November, of measures for the prevention of tax fraud.

c) To credit that they are in any of the following situations:

1. º They have obtained during the financial year in Spain for income from work and for income from economic activities, at least 75% of all their income provided that such income has been taxed effectively during the period for the Non-Resident Income Tax.

2. º That the income obtained during the financial year in Spain has been less than 90 percent of the minimum personal and family that would have corresponded to him according to his personal and family circumstances of having been resident. in Spain provided that such income has actually been taxed during the period of the Non-Resident Income Tax and that the income obtained outside Spain has also been less than that minimum.

3. The taxpayers who form part of one of the forms of family unit laid down in Article 82 (1) of Law 35/2006 of 28 November of the Income Tax on the Physical Persons and the partial modification of the Laws of Tax on Societies, on the Income of Non-Residents and on Heritage, may request that the optional regime be applied to them taking into account the rules on joint taxation contained in Title IX of that Law, provided that the following conditions are met:

(a) That the spouse and, where appropriate, the remaining members of the family unit credit their residence in another Member State of the European Union or the European Economic Area with effective exchange of tax information.

(b) The conditions set out in paragraph (c) of paragraph 2 above are fulfilled by considering all the income obtained by all members of the household.

c) That the request be made by all members of the family unit or, if appropriate, by their legal representatives.

4. In the case of death of the taxpayer, the application may be made by the successors of the deceased.

5. The optional scheme shall not in any case apply to taxpayers resident in countries or territories which are regulated as tax havens.

6. As a general rule, the time limit for the submission of the application model shall be four years from 2 May or immediately after the following calendar year corresponding to the tax period for which the application is requested. application of the optional system.

Taxpayers who have obtained income by permanent establishment have a period of four years counted from the end of the deadline for filing their declarations for the Income Tax. Residents.

7. For the purposes of applying the optional scheme, the tax period shall coincide with the calendar year. However, where the death of the taxpayer occurs on a day other than 31 December, the tax period shall end on the date of death.

The determination of the members of the family unit shall be made on the basis of the situation as at 31 December of each year.

8. At the time of application of the optional scheme, the non-resident taxpayer shall provide the following documentation:

(a) Certificate of tax residence issued by the foreign tax authority. In the case of application of the optional scheme taking into account the rules on joint taxation, a tax residence certificate issued by the foreign tax authority, referred to by the tax payers, must be provided. the family unit which is the recipient of income.

(b) Statement of the world income obtained by the non-resident taxpayer, or, in the event of application of the optional regime taking into account the rules on joint taxation, of global income obtained by all members of the family unit, as well as their personal and family circumstances, using the format of the model of income tax declaration approved for the tax period.

(c) Statement of the income obtained in Spanish territory by the taxpayer, or, in the event that the application of the optional regime is applied for taking into account the rules on joint taxation, of the income obtained in Spanish territory by all members of the family unit, as well as their personal and family circumstances, using the format of the model of income tax declaration of the approved physical persons for the tax period.

d) Accreditation of effective taxation during the period for Non-Resident Income Tax, by providing the following documents:

1. º Documents supporting the supported holds.

2. If for having carried out economic activities in Spain through permanent establishment, self-validation has been presented " Model 200. Declaration-settlement of the Corporate Tax and Income Tax of non-residents (permanent establishments and entities in the system of allocation of income constituted abroad with presence in Spanish territory) ", a demonstration document of the supporting number corresponding to that self-validation.

3. º If a self-validation " Model 210 has been presented. Non-Resident Income Tax. Non-residents without permanent establishment ' means a demonstration document of the number of supporting documents corresponding to that self-settlement.

9. Subject to the provisions of the preceding number, the Administration may require the taxpayer to provide any supporting documents deemed necessary to prove that the conditions governing the application of the scheme are met. optional.

When the documentation that is provided to justify the application of the regime or the personal or family circumstances to be taken into account, it is written in an unofficial language of the Spanish territory, will be presented accompanied by a corresponding translation.

10. The Spanish tax authorities shall inform the tax authorities of the State of residence of the applicant that he himself has been subject to a tax procedure on Spanish territory, developed in compliance with the incorporation into our system of the Recommendation of the Commission of the European Union of 21 December 1993.

Article 5. Forms of presentation of the "Return request for reinvestment in habitual housing" and the " Application for the application of the optional regime for taxpayers who are resident in other Member States of the European Union or of the European Economic Area with effective exchange of tax information. "

The submission of applications, adjusted to the models approved by this Order, can be performed in any of the following ways:

(a) Electronic Internet presentation, which may be carried out in accordance with the general conditions and procedure provided for in Articles 7 and 8 of this Order, by means of an identification and authentication system using recognised electronic certificates issued in accordance with the conditions laid down in Law 59/2003 of 19 December of 19 December of electronic signatures which are admissible by the State Tax Administration Agency in accordance with the rules in force at any time.

b) Presentation by printed paper generated exclusively by the use of the printing service developed for these purposes by the Tax Agency in its electronic headquarters.

Article 6. Presentation of the 'Request for reimbursement for reinvestment in habitual housing' and ' Application for the application of the optional scheme for taxable persons resident in other Member States of the European Union or of the European Economic Area with effective exchange of tax information " on printed paper obtained through the use of the printing service developed for these purposes by the Tax Agency at its electronic headquarters.

1. For the submission of applications obtained through the use of the printing service developed by the tax office in its electronic headquarters, the following forms available in the form will be required to be completed. Cited above, the following provisions apply:

a) The Internet connection will be required in order to obtain valid printed requests for presentation.

b) The taxpayer must have a Tax Identification Number (NIF) and be identified, prior to filing, in the Tax Obligational Census referred to in Article 3 of the General Regulation of the actions and procedures for the management and tax inspection and development of the common rules for the procedures for the application of taxes, as approved by Royal Decree 1065/2007 of 27 July 2007.

c) The use of identifying tags will not be required, as the print service generates the label's own barcode with the holder's identifying data.

(d) The confirmation of the data incorporated in the application shall be made with the submission of the corresponding application in the places referred to in paragraph 2 of this Article.

e) No changes or manual corrections of the printed data contained in the applications shall have an effect on the Tax Agency.

However, for security reasons, the taxpayer's Tax Identification Number (NIF) data must be completed manually.

2. The application on printed paper obtained through the use of the printing service developed for these purposes by the Tax Agency in its electronic headquarters, accompanied by the documentation to be attached in each case, according to the Article 2 and 4 above shall be submitted, in person or by registered post, to the registration offices of the Tax Office, which shall be addressed to:

(a) In the case of the "Request for refund for reinvestment in habitual housing", to the Delegation or Administration of the State Administration of Tax Administration in whose territorial scope the property.

(b) In the case of the " Application for the application of the optional regime for taxpayers persons resident in other Member States of the European Union or the European Economic Area with effective exchange of information ", to the National Office of Tax Management of the Department of Tax Management.

Article 7. General conditions for the electronic submission by the Internet of the "Request for refund for reinvestment in habitual housing" and the " Application for the application of the optional regime for taxpayers persons resident in other Member States of the European Union or the European Economic Area with effective exchange of tax information. "

1. The electronic submission by the Internet of applications through the electronic seat of the tax office may be made:

a) By taxpayers or, if any, their legal representatives.

b) By those volunteer representatives of the taxpayers with powers or powers to file electronically on behalf of the same requests to the Tax Office or represent them before the tax office, on the terms established at any time by the Directorate-General of the Tax Office.

c) By persons or entities which, as provided for in Article 92 of Law 58/2003, of 17 December, General Tax, have the status of social partners in the application of taxes and comply with the requirements and conditions which, to this end, lay down the rules in force at any time.

2. The electronic submission by the Internet of applications through the electronic headquarters of the Tax Agency shall be subject to compliance with the following general conditions:

(a) The taxpayer must have a Tax Identification Number (NIF) and be identified, prior to filing, in the Tax Obligational Census referred to in Article 3 of the General Regulation of the actions and procedures for the management and tax inspection and the development of the common rules for the procedures for the application of taxes, as approved by Royal Decree 1065/2007 of 27 July 2007. To verify compliance with this requirement, the taxpayer will be able to access the "my census data" option available at the tax office's electronic headquarters.

In the case of an option for joint taxation in the "Application for the application of the optional regime for taxpayers persons resident in other Member States of the European Union or the European Economic Area" effective exchange of tax information ", as formulated by both spouses, the above circumstances must be met in each of them.

(b) In order to make electronic submission on the Internet in accordance with the system set out in Article 5 (a) of this Order, based on recognised electronic certificates, the taxpayer shall have a electronic certificate, which may be associated with the National Electronic Identity Document (DNI-e) or any other recognised electronic certificate which, according to the rules in force at any time, is admissible by the Tax Office.

In the case of an option for joint taxation in the "Application for the application of the optional regime for taxpayers persons resident in other Member States of the European Union or the European Economic Area" cash exchange of tax information ", formulated by both spouses, the presentation shall be made using the electronic certificate of one of them who must have been previously taken over for the filing of the application and said the proxy must be included in the Register of Proxies regulated by the Resolution of 18 May 2010, of the Directorate-General of the State Agency for Tax Administration, in relation to the registration and management of proxies and the registration and management of successions and legal representations of minors and disabled for the completion of formalities and Internet actions with the Tax Office.

When electronic filing is made using the system set out in Article 5 (a) of this Order, based on electronic certificates recognized, by proxy or by social partners duly authorised, these shall be those who must have their electronic certificate recognised, in the terms set out in the first paragraph of this point.

(c) To make the electronic submission, the taxpayer or, if applicable, the presenter, shall be required to complete and transmit the data of the form, adjusted to the contents of the approved models in the This Order shall be available at the electronic seat of the Tax Office.

3. In those cases where formal type anomalies are detected in the electronic transmission of applications, this circumstance shall be brought to the attention of the presenter of the application by the system itself by means of the corresponding messages of error, to proceed with its healing.

Article 8. Procedure for the electronic submission by the Internet of the "Request for refund for reinvestment in habitual housing" and the "Application for the application of the optional regime for taxable persons resident in other countries" Member States of the European Union or the European Economic Area with effective exchange of tax information. '

1. The procedure to be followed for the electronic submission by the Internet of applications shall be as follows:

(a) The taxpayer or, if applicable, the presenter will connect to the electronic headquarters of the Tax Agency, access the procedure corresponding to the type of request to be transmitted and then fill in the form corresponding.

(b) The application shall then be transmitted with the signature system set out in Article 5 (a) of this Order.

In the case of an option for joint taxation in the "Application for the application of the optional regime for taxpayers persons resident in other Member States of the European Union or the European Economic Area" effective exchange of tax information ", as formulated by both spouses, the applicant's Tax Identification Number (NIF), as well as that of the spouse, must be entered.

If the presenter is a duly authorized social contributor you will need to use your own recognized electronic certificate.

c) If the request is accepted, the Tax Agency will return the data of the same validated with a sure code of verification of 16 characters, in addition to the date and time of presentation. The accepted and validated application must be printed and preserved with the aforementioned secure verification code.

d) In the event that the request is rejected, the description of the detected errors will be displayed on screen. In this case, the same should be done in the entry form, or the request is repeated, if the error is caused by another reason.

2. When the contributors accompany the application with the documentation indicated in the corresponding articles of this Order and, in general, any documents, requests or manifestations, the electronic submission of the application will require that the said documentation is presented, in the form of electronic documents, in the electronic register of the State Agency for Tax Administration, regulated by Resolution of 28 December 2009, of the Presidency of the State Agency Tax Administration.

Article 9. Means of making the returns resulting from the "Request for reimbursement for reinvestment in habitual housing" and the "Application for the application of the optional regime for taxable persons resident in other States" members of the European Union or the European Economic Area with effective exchange of tax information. '

1. The refund shall be made by transfer to the taxpayer's bank account entered in the application, identified by its IBAN code, which may be open in Spain or abroad.

2. The Administration may order the return to be carried out by means of the cross-check issue where it cannot be effected by bank transfer.

First transient disposition. Deadline for the submission of the "Return request for reinvestment in habitual housing" when the general deadline has already elapsed to the date of entry into force of this Order.

In the event that the time limit for the submission of the "Request for Return for Reinvestment in Habitual Dwelling", as referred to in Article 2 (2) of this Order, has elapsed, the time limit for filing is shall be counted from the date of entry into force of this Order.

Second transient disposition. Form of presentation until 31 December 2015 of the "Request for refund for reinvestment in habitual housing" and for the "Application for the application of the optional regime for taxable persons resident in other countries" Member States of the European Union or the European Economic Area with effective exchange of tax information. '

The forms of presentation referred to in Article 5 of this Order shall apply from 1 January 2016.

Until that date applications will be submitted using the application, printable and refillable models, which will be available at the State Office of the State Tax Administration on the Internet, www.agenciatributaria.es, and shall be accompanied by the documentation to be attached in each case, in accordance with the provisions of Articles 2 and 4 above, presentially in the registration offices of the State Administration Agency Tax, or by certified mail, aimed at:

(a) In the case of the "Request for refund for reinvestment in habitual housing", to the Delegation or Administration of the State Administration of Tax Administration in whose territorial scope the property.

(b) In the case of the " Application for the application of the optional regime for taxpayers persons resident in other Member States of the European Union or the European Economic Area with effective exchange of information ", to the National Office of Tax Management of the Department of Tax Management.

Single repeal provision. Regulatory repeal.

As from the entry into force of this Order, the Order of 12 July 2000, which approves the model for the application of the optional regime as laid down in Article 33 of Law 41/1998 of 9 December 2000, is hereby repealed. Non-Resident Income Tax and Tax Rules, for taxpayers who are resident in other Member States of the European Union and determine the place, form and time of filing of the same.

Single end disposition. Entry into force.

This Order shall enter into force on the day following that of its publication in the "Official State Gazette".

Madrid, 19 November 2015.-The Minister of Finance and Public Administration, Cristobal Montoro Romero.

ANNEX 1

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ANNEX 2

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