Law 26/2014 of 27 November, amending Law 35/2006 of 28 November of the Income Tax of the Physical Persons, the recast of the Law on the Income Tax of Non-Residents, adopted By the Royal Legislative Decree 5/2004, of March 5, and other tax rules introduce important modifications in the determination of the tax quota of the Income Tax of the Physical Persons with the objective of minoring the burden tax borne by taxpayers, thereby increasing their disposable income, minorising; which is particularly significant for recipients of income from work and economic activities, stepping up for taxpayers with lower resources or greater family burdens.

In the framework of this reform, for the recipients of income from work, the general reduction for obtaining such income has been revised and the current deduction in quota for obtaining these yields is integrated into the returns, while raising the amount for workers with fewer resources. In this respect, it should be noted that both these workers, and the rest, will be able to undermine their work performance at a fixed amount of EUR 2 000 for other expenditure, which is increased in the case of unemployed taxpayers. registered in an employment office who accept a job requiring the transfer of their habitual residence to a new municipality or to active workers with disabilities. In addition, the reduction in the calculation of the reduced net yield for cases of prolongation of work beyond the age of 65 is abolished.

Law 26/2014 of 27 November, also amends Article 42 of the Tax Law, cataloging as exempt in kind certain assumptions that until such legal modification were considered Non-taxable income and, as a result, were not included in the model 190, which makes it appropriate to introduce a new sub-key within the L key, in order to be able to reflect this type of remuneration on an individual basis. Also, within this same key L, a new sub-key is introduced in order to improve the information on the amounts exempted in terms of income from work resulting from the contributions to protected assets for the holder of the This property, in line with the wording given to point (w) of Article 7 of the Law on the Income Tax of the Physical Persons by Law 26/2014.

On the other hand, and in order to improve the quality of draft tax declarations, in those cases where the worker perceives income in terms of temporary incapacity for work, it is considered appropriate. create new subkeys within keys A and B, to identify the returns that are satisfied to the worker by this concept.

With the same purpose as the one mentioned in the previous paragraph, in the event of obtaining prizes derived from participation in games, contests, raffles and/or random combinations, it has been considered convenient to create new ones subkeys within the K key, to be able to distinguish those received prizes that allow to offset the gains made with losses from those games, from those prizes that do not allow such compensation.

On the other hand, the Royal Decree-Law 9/2015 of July 10, of urgent measures to reduce the tax burden borne by the taxpayers of the Income Tax of the Physical Persons and other measures of character It has anticipated the implementation of some of the tax reform measures that were originally planned for 2016.

In this respect, with regard to self-employed workers, in the perspective of increasing their disposable income, the rate of retention, which is fixed, whatever the level of their income, is reduced in a general manner, in a 15 percent as of the entry into force of the aforementioned Royal Decree-Law. At the same time, from that date, the rate of retention or entry into account applicable during the first three years of the start of the professional activity is reduced to 7 percent. This makes it necessary to redefine key G subkeys, corresponding to the performance of professional activities.

Additionally, up to an annual maximum amount of 1.5 times the public indicator of multiple-effect rents, public aid granted by the Autonomous Communities or local authorities to meet the requirements of the to groups at risk of social exclusion, social emergency situations, housing needs of people without resources or food needs, schooling and other basic needs of minors or persons with disabilities when lack of sufficient economic resources, as well as aid and assistance to the victims of violent crime and against sexual freedom and, in particular, victims of gender-based violence, which requires the introduction of new subkeys within the L key, corresponding to these exempt income.

Finally, the second article of this order amends Order EHA/3111/2009 of 5 November, approving the model 390 declaration-annual summary of the Value Added Tax and amending Annex I of the Order EHA/1274/2007 of 26 April, approving models 036 of the census of the census of discharge, modification and discharge in the Census of businessmen, professionals and retainers and 037 Declaration censal simplified discharge, modification and discharge in the Census of employers, professionals and retainers, with the aim of introducing four new The Court of Justice of the European Communities, the Court of Justice of the European Communities, the Court of Justice of the European Communities, the Court of Justice of the European Communities, the Court of Justice and the Court of Justice of the European Communities through the monthly taxes on the tax.

The competition to approve models and standard systems for the presentation of self-published statements and information statements is established in article 98.3 of Law 58/2003, of December 17, General Tax. Likewise, the regulation of the telematic presentation of autoliquidations and tax declarations is found in article 98.4 of the aforementioned General Tax Law.

How to develop these standards and, in the specific field of the annual summary declaration of the model 190, in accordance with the provisions of article 108.5 of the Income Tax Regulation of the Physical Persons, approved by Royal Decree 439/2007 of 30 March, this declaration will be made in the models that for each income class will establish the Minister of Economy and Finance, who, likewise, will be able to determine the data to be included in the declarations, referred to in paragraph 2 above, the holder being obliged to take account of the complete all of the data so determined and contained in the statements that affect it.

Moreover, Article 71.7 of the Value Added Tax Regulation, approved by Royal Decree 1624/1992 of 29 December, enables the Minister of Finance and Public Administrations to approve the place, form, the time-limits and forms in which the annual summary of the value added tax shall be submitted.

In addition, and in the field of reporting obligations, Article 30.2 of the General Rules of Procedure and procedures for the management and inspection of taxes and the development of the common rules of procedure Application of the taxes, approved by Royal Decree 1065/2007 of 27 July 2007, provides that, in the field of State competence, the Minister of Finance and Public Administrations shall approve the models of declaration which, for that purpose, must present, the place and time of filing and the assumptions and conditions under which the obligation must be met by directly readable support by computer or by telematic means.

Additionally, Article 117 of the aforementioned Royal Decree 1065/2007, of 27 July, enables the Minister of Economy and Finance to determine the assumptions and conditions under which the tax authorities will have to present telematic means for their declarations, self-declarations, communications, applications and any other document with a tax significance.

The ratings to the Minister of Economy and Finance mentioned above should be understood as currently conferred on the Minister of Finance and Public Administrations, in accordance with the provisions of Article 5 and the The final provision of Royal Decree 1823/2011 of 21 December 2011 for the restructuring of the ministerial departments.

In its virtue, I have:

Article first. Amendment of Order EHA/3127/2009 of 10 November, approving the model 190 for the declaration of the annual summary of deductions and income on account of the Income Tax of the Physical Persons on income from work and (a) of economic activities, prizes and certain income gains and income taxes, and the conditions for the telematic presentation of models 111 and 117 are modified by the tax authorities who have the consideration of large enterprises, as well as the internal relationship sheet of partners, heirs, communes or unit-holders of model 184 and the logical designs of models 184 and 193.

The following amendments are made to Annex II " Physical and logical designs to which the directly readable media by computer of the Model 190 and the files containing the information to be provided must conform be included in that model " of the said Order EHA/3127/2009:

One. The content of the "PERCEPTION KEY" field, corresponding to position 78 of record type 2 (perceptor record), is modified in the following terms:

1. A third and fourth paragraphs are added in the description of the Key " A. Income from work: Employees in general, with the following content:

" The remuneration of the work in kind which has the consideration of paid remuneration in accordance with the provisions of Article 1 (a) to (f). 42.3 of the Tax Act will be included in the corresponding sub-key of the L Key "Exempt and exempt allowances". However, in respect of the exempted work yields provided for in points (a) and (b) of that paragraph, data shall only be required where indirect formulas are used for the provision of services.

The subkey must be entered in each case from those indicated in the SUBKEY field. "

2. A second paragraph is added in the description of the Key "E-Work: Directors and Administrators", with the following content:

"The subkey must be entered in each case from those indicated in the SUBKEY field".

3. The description of the "G Key" is modified. Income from economic activities: Professional activities ', which remains as follows:

" Perceptions, cash or in kind, which are satisfied by the reporting person or entity, shall be identified with this key that are the consideration of the economic activities of a professional nature referred to in the letter (a) in Article 101 (5), and in points (b) and (c) of paragraph 3 of Additional Provision 31. of the Tax Act. The sub-key shall be entered, obligatorily, in each case from those indicated in the SUBKEY field. '

Two. The content of the 'SUBKEY' field, corresponding to positions 79-80, of record type 2 (perceptor record), is modified in the following terms:

1. The description in the first paragraph shall be worded as follows:

" By means of perceptions corresponding to keys A, B, E, F, G, H, I, K and L, the two-digit numerical subkey corresponding to the perceptions in question must also be reported, depending on the relation of subkeys that for each of the above mentioned keys is shown below. "

2. A new paragraph is added in the 'SUBKEY' field that will be worded as follows:

" Subkeys to use in perceptions corresponding to key A:

01 This subkey will be entered in all perceptions of the A key other than those that need to be related under subkey 02.

02 This sub-key will be entered in the case of perceptions of incapacity for work paid directly by the employer to the worker (under the respective partnership agreement with Social Security). In another case, these perceptions will be reflected in Key B, subkey 02, with the exception of those that need to be related under subkey 03 ".

3. New wording is given to subkey 02 and a new subkey 04 is introduced, within the subkeys to be used in the perceptions corresponding to key B, which will be written as follows:

" 02 This sub-key shall be entered in the case of perceptions of incapacity for work paid directly to the worker by one of the public schemes of the S.S. or Passive Classes or, where appropriate, by the respective Mutual Contributor with Social Security, with the exception of those who have to relate under subkey 03. If such benefits are directly paid by the employer (under the respective partnership agreement with Social Security), they will be reflected in Key A, subkey 02 ".

"04 This subkey will be entered in all perceptions of key B other than those that must be related under subkeys 01, 02, and 03".

4. New wording is given to the subkeys corresponding to the key E, and two new subkeys are entered within this same key, which will be written as follows:

"01 This sub-key will be entered only when the Adviser or Administrator is included in the general scheme of social security as a worker" assimilated " to employed persons, and the income received is not must be reflected in subkey 02.

02 This sub-key will be entered only when the Adviser or Administrator is included in the general scheme of social security as a worker "assimilated" to employed persons, and the income from entities whose net amount of the business figure of the last tax period ended prior to the payment of the income is less than EUR 100,000.

03 This sub-key will be entered only when the Adviser or Administrator is included in the special scheme for the Social Security of self-employed workers, and the returns come from entities whose net amount of the Business figure of the last tax period ended before the payment of the income is less than EUR 100,000.

04 This subkey will be entered in all perceptions of the key E other than those that are to be related under subkeys 01, 02, and 03 ".

5. New wording is given to subkey 01 for key F, which will be worded as follows:

"01 This sub-key shall be entered when the perceptions correspond to any of the non-exempt literary, scientific or artistic awards of the Tax referred to in Article 12.1 (g) of the Tax Regulation."

6. New wording is given to subkey 04, within the subkeys to be used in the perceptions corresponding to key G, which will be worded as follows:

" 04 This sub-key shall be entered exclusively in the case of perceptions satisfied or paid in the period from 1 January 2015 to 11 July 2015, to which the specific withholding rate is applicable. Article 101.5.a), third paragraph, of Law 35/2006, of the Tax, in the text in force on 1 January 2015, for the returns satisfied to taxpayers who develop professional activities when the volume of full income from such activities for the previous immediate financial year less than EUR 15,000 and represents more than 75% of the total income of the economic activities and the work obtained by the taxpayer in that financial year.

The percentage of withholding or income to be applied to the income of professional activities that are paid or paid as of 12 July 2015 shall, in general, be 15%, and shall be entered on the basis of then within the 01 subkey ".

7. New wording is given to subkey 01 and a new subkey is introduced 03, within the subkeys to be used in the perceptions corresponding to the K key, which will be worded as follows:

"01 This sub-key will be entered when the perceptions correspond to prizes for participation in games, raffles or random combinations without advertising, framed in the definition of the concept of" game " Article 3 (a) of Law 13/2011, of 27 May, of regulation of the game, characterized by risking amounts of money or other assets in exchange for the possibility of obtaining a prize or profit. These prizes shall be entered in full, without prejudice to the right of the recipient to undermine their amount in the losses in the game obtained in the same tax period, in accordance with the terms laid down in Article 35.5.d) of the Law of the tax ".

" 03 This sub-key will be entered when the perceptions correspond to prizes for participation in competitions or random combinations for advertising purposes, in which no economic disbursement is made for their participation. in them, and therefore, not framed in the definition of the concept of "game" contained in article 3 (a) of Law 13/2011, of May 27, of regulation of the game. Included here are prizes derived from programs developed in the media, as well as the derivatives of random combinations for advertising and promotional purposes defined in the art. 3.i) of Law 13/2011 ".

8. New wording is given to subkey 21 and new subkeys are introduced, 22 to 25, within the subkeys to be used in the perceptions corresponding to the L key, which will be written as follows:

" 21 Res of the work of the person who holds a protected estate as referred to in the additional 18th of the Tax Law, derived from the contributions to those protected assets, which are exempt under the provisions of the second subparagraph of point (w) of Article 7 of the Tax Act.

22 Economic benefits established by the Autonomous Communities in terms of minimum income for inclusion in order to guarantee subsistence economic resources to persons who lack them, as well as other aid established by them or by local authorities to meet, in accordance with their regulations, groups at risk of social exclusion, social emergency situations, housing needs of people without resources or food needs, schooling and other basic needs of minors or persons with disabilities when they and the persons in charge of them, lack sufficient financial means, which are exempt by virtue of the provisions of the first subparagraph of Article 7 (y) of the Tax Act.

23 Aid granted to victims of violent crime as referred to in Law 35/1995 of 11 December 1995 on aid and assistance to victims of violent crime and against sexual freedom, aid provided for in the Organic Law 1/2004, of December 28, of Comprehensive Protection Measures against Gender Violence, and other public aid to victims of gender-based violence for such a condition, which are exempt under the provisions of the second paragraph of the Article 7 (y) of the Tax Law.

24 Res of work in kind exempted in accordance with the provisions of Article 42.3 (a) to (f) of the Tax Law. However, in respect of the exempted work yields provided for in points (a) and (b) of that paragraph, data shall only be required where indirect formulas are used for the provision of services.

25 Other exempt income. The income exempt from the Income Tax of the Physical Persons who, having to relate in the model 190, will be included in this sub-key, are different from those specifically mentioned in the previous subkeys ".

Three. The description of the 'Additional data' field, corresponding to positions 153-254, of record type 2 (perceptor record), shall be amended as follows:

"Additional Data (only in keys A, B. 01, B. 02, B. 04, C, E. 01, and E. 02)".

Four. The reference to subkey B. 04 in the first paragraph of the description of the following fields of record type 2 (perceptor record) is included:

"YEAR OF NAHASS", positions 153-156.

FAMILY SITUATION, position 157.

SPOUSE ' S NIFS, positions 158-166.

"DISABILITY", position 167.

APPLICABLE REDUCTIONS, positions 171-183.

COMPENSATORY PENSIONS, positions 197-209.

ANNUITIES FOR FOOD, positions 210-222.

"CHILDREN AND OTHER DESCENDANTS", positions 223-228.

"CHILDREN AND OTHER DESCENDANTS WITH DISABILITIES", positions 229-240.

"ASCENTS", POSITIONS 241-244.

"ASCENDANT WITH DISABILITIES", positions 245-250.

"COMPUTER OF THE FIRST 3 CHILDREN", positions 251-253.

COMMUNICATION USUAL HOUSING LOANS, position 254.

Five. The 'EXTENSION OF WORK' field, corresponding to position 169, of record type 2 and replaced by a new alphabetical field, referred to as 'GEOGRAPHICAL MOBILITY-ACCEPTANCE IN 2014', is deleted with the following description:

" Only for perceptions corresponding to key A.

Dealing with employed persons employed in active employment who would have had the right to apply the reduction provided for in Article 20.2.b of the Tax Law in 2014, as in force on 31 December 2014, as as a result of having accepted a post of employment in 2014 and continuing to carry out such work in the 2015 tax period, an 'X' shall be entered in this box. Otherwise, this box will not be completed ".

Six. The second paragraph of the description of the field 'GEOGRAPHICAL MOBILITY', corresponding to position 170, of record type 2, shall be amended as follows:

"Dealing with employed persons in active employment (perceptions corresponding to the key" A ") who have the right to increase their deductible expenses by obtaining income from the work established in the Article 19 (2) (f) of the Tax Law for the geographical mobility assumptions referred to in that Article shall be entered in this box at number 1. In another case, the zero number (0) " will be entered in this field.

Seven. The first paragraph is amended and a new paragraph is added in the 'DEDUCTIBLE EXPENSES' field, corresponding to positions 184-196, of record type 2, which shall be worded as follows:

" Only for perceptions corresponding to keys A, B. 01, B. 02, B. 04, C, E. 01, and E. 02.

The annual amount actually considered by the person or entity payable for the purpose of determining the rate of retention, by the concepts of expenditure referred to in points (a), (b), shall be entered, unsigned and without a decimal point. (c) Article 19 (2) of the Tax Act (Social Security contributions or compulsory general mutual funds of officials, shares for liabilities and contributions to the Colleges of orphans or similar entities).

In the case of remuneration corresponding to key E. 01 and E. 02, the contributions to Social Security that have been deducted by the payer from the income of the work satisfied by this concept shall be entered. The amounts should be entered in EUROS.

Exceptionally, this field may also have content in those perceptions corresponding to the keys L. 05 and L. 10 of which, despite being exempt from the IRPF, quantities have been brought down by the aforementioned concepts consideration of deductible expenses for the recipient.

This field is subdivided into two:

184-194 Whole part of the expense amount, if it has no content will be consigned to zeros.

195-196 A decimal part of the expense amount, if it has no content, will be consigned to zeros. "

Eight. The second paragraph of the description of the 'LOANS COMMON HOUSING' field is amended, corresponding to position 254 of the record type 2, which shall be worded as follows:

" Depending on whether, at some point in the financial year, the reduction in the rate of retention provided for in the last paragraph of Article 86.1 of the Tax Regulation has been applied, for having communicated the recipient who is allocating quantities for the purchase or rehabilitation of their habitual dwelling for which they are entitled to the deduction for habitual housing regulated in the transitional provision of the Law on the Tax and for the other The requirements laid down for this purpose shall be entered in this field, the key in each case coming from the two following: "

Article 2. Amendment of Order EHA/3111/2009 of 5 November 2009 approving the model 390 of the annual summary of the value added tax and amending Annex I of Order EHA/1274/2007 of 26 April 2007 approving the Models 036 of the Census Declaration of discharge, modification and discharge in the Census of businessmen, professionals and retainers and 037 Declaration censal simplified discharge, modification and discharge in the Census of businessmen, professionals and retainers.

Annex I of Order EHA/3111/2009 of 5 November 2009 approving the model 390 declaration-annual summary of the value added tax and amending Annex I to Order EHA/1274/2007 of 26 January 2007 is replaced by the following: April, for which models 036 of the census of the census of discharge, modification and discharge in the Census of businessmen, professionals and retainers are approved and 037 Declaration censal simplified discharge, modification and decrease in the Census of businessmen, professionals and retainers for which it is listed as an annex to this order in which the following have been introduced modifications:

One. Two new boxes 658 and 659 are added and the description of the contents of boxes 84 and 86 is amended in paragraph 7. Annual settlement result (Only for taxable persons who are taxed exclusively on common territory).

Two. Two new boxes 658 and 659 are added and the description of the contents of boxes 84 and 94 is amended in paragraph 8. Annual settlement result (Only for taxable persons who are taxed at various Administrations).

Single end disposition. Entry into force.

This Order shall enter into force on the day following that of its publication in the "Official Gazette of the State", and shall apply for the first time for the submission of the declarations-summaries for 2015.

Madrid, 10 November 2015.-The Minister of Finance and Public Administration, Cristobal Montoro Romero.

ANNEX