Law 1/2009, of 25 March, of reform of the Law of 8 June 1957, on the Civil Registry, in the field of incapacitations, tutelary charges and administrators of protected assets, and of Law 41/2003, of November 18, on the protection of the property of persons with disabilities and the modification of the Civil Code, the Law on Civil Procedure and the tax rules for this purpose, added to Article 5 (2) of the Law 41/2003 a last (a) a reference to the management of the protected heritage. In particular, the added precept states that the expenditure of money and the consumption of fungible assets integrated into the protected heritage will not be taken into account when they are made to meet the vital needs of the beneficiary person, in line with the institution's own purpose.

On the other hand, in the tax area, Article 54.5 of Law 35/2006 of 28 November of the Tax on the Income of the Physical Persons and the partial modification of the laws of the Taxes on Societies, on Income of non-residents and on the property, includes among the causes of regularisation of the tax benefits derived from the contributions to a protected patrimony the disposition, in the tax period in which the contribution is made or in the four of the following, of the goods and rights integrated in the same.

However, this apparent discrepancy between the civil and tax areas has been clarified by the Directorate-General for Taxation, which in response to various binding tax consultations has pointed out that, in certain (a) in exceptional circumstances, the expenditure of money and consumables integrated into the protected heritage to meet the vital needs of the beneficiary should not be understood as a provision of goods or rights to Article 5 (4) of the Law on the Income Tax Act (Article 5 (4) of the Treaty on European Union). Physical Persons.

Therefore, it is necessary to modify the way in which the Tax Administration receives the information contained in model 182 of information declaration of donations, donations and contributions received and provisions in order to identify in an appropriate manner those assumptions of expenditure of money and other consumables integrated into the protected heritage of the disabled and carried out in the tax period of the contribution or in the four (a) the following are not required to produce the tax effects referred to in Article 54.5 of the Law of the Tax on the Income of the Physical Persons. It is therefore appropriate to introduce a specific key reflecting such situations in model 182 under the provisions of Article 71 of the Financial Income Tax Regulation, approved by Royal Decree 439/2007, of the March 30, which enables the Minister of Economy and Finance to regulate the model of the information declaration referred to in this precept. This is a general rule in Articles 30 and 117 of the General Rules of Procedure and the procedures for the management and inspection of taxes and the development of the common rules of procedure for the application of the taxes, approved by Royal Decree 1065/2007 of 27 July 2007, to approve by Ministerial Order the models of declaration and self-settlement and to determine the place, form and time limits for their presentation.

On the other hand, in the context of the important reform of Law 35/2003, of 4 November, of Institutions of Collective Investment, operated by Law 16/2013, of 29 October, establishing certain measures in the field of In the case of environmental taxation and other tax and financial measures, Royal Decree 960/2013 of 5 December amending the Companies Tax Regulation, approved by Royal Decree 1777/2004 of 30 July 2004, is hereby amended. Regulation of the Income Tax of the Physical Persons, approved by the Royal Decree 439/2007 of 30 March; the Non-Resident Income Tax Regulation, approved by Royal Decree 1776/2004 of 30 July 2004; the General Rules of Procedure and the procedures for the management and inspection of taxes and development of the common rules of the procedures for the application of the taxes, approved by Royal Decree 1065/2007 of 27 July 2007 and the General Rules of Collection, approved by Royal Decree 939/2005 of 29 July, amended the provision Single additional to the Non-Resident Income Tax Regulation. This amendment, which aims to enhance the competitiveness of the Spanish collective investment sector abroad, has simplified the reporting obligations in relation to the marketing abroad of the Spanish collective investment. Spanish collective investment institutions.

In particular, the aforementioned rule exempts those marketing residents in a country with which Spain has signed a Convention to avoid double taxation with a clause for the exchange of information to include in the individual relationships to be submitted annually to the Spanish tax authorities to residents in the same country of residence of the trading entity when certain conditions are met.

Additionally, in order to simplify the practical requirements for the marketing of shares and units of Spanish collective investment institutions abroad, it is considered appropriate to exempt the obligation to obtain a tax identification number attributed by the Spanish tax authority to those non-resident trading entities which, in accordance with the exclusions mentioned above, are not required to submit the individualised relationships referred to in the single additional provision of the Non-Resident Income Tax Regulation, for not having information to be provided to the Spanish tax administration.

In this way, it is necessary to adapt the obligations of supply of information to the Spanish tax administration of the commercial entities resident abroad and that are regulated in the Order EHA/1674/2006 of 24 May 2006, for which, in the field of the Income Tax of non-residents, income obtained without permanent establishment mediation, a special procedure for the accreditation of the residence of certain persons is established shareholders or non-residents, in the case of contracts for cross-border marketing of shares or units of Spanish collective investment institutions by means of global accounts subscribed to intermediary entities resident abroad, and the reporting obligations of these entities are regulated to the Spanish tax administration.

Therefore, in line with the changes referred to above, the amendment of Order EHA/3290/2008 of 6 November, for which the model 216 "Non-Resident Income Tax" is approved, is necessary. Income obtained without permanent establishment mediation. Withholding and income on account. Declaration-income document "and the model 296" Income tax of non-residents. Non-residents without permanent establishment. Annual statement of withholding and income on account. " This is due to the need to amend, in line with the above, the information to be included in the certificate referred to in point (a) of Article 19.

The amendments to Order EHA/1674/2006 of 24 May 2006 and Order EHA/3290/2008 of 6 November 2008 are made on the basis of the express rating conferred by paragraph 5 of that additional provision. The only one of the Non-Resident Income Tax Regulation in favor of the Minister of Economy and Finance to determine the content of the certifications and relations referred to in his third paragraph.

Finally, in the field of informational statements, most models that are used for presentation incorporate an identification code whose first three digits match the number assigned to the model. However, for different circumstances, some of these models do not comply with the above mentioned correspondence, and therefore the necessary modifications are made in relation to their identification code, in order to avoid Unnecessary confusion and ease of compliance with formal tax obligations. In the light of the above, the provisions of Articles 30 and 117 of the General Rules of Procedure and the procedures for the management and inspection of taxes and the development of the common rules of the procedures for the application of taxes.

The ratings to the Minister of Economy and Finance mentioned in this Order should now be understood to be 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/30 21/2007, of 11 October, approving the model 182 of information declaration of donations, donations and contributions received and provisions made, as well as the physical and logical designs for the replacement of the inner sheets of the model by means directly readable by computer and the conditions and the procedure for their telematic presentation via the internet are laid down, and the models of declaration 184 are amended, 187, 188, 193 normal and simplified, 194, 196, 198, 215 and 345.

The following modifications are made to the physical and logical designs contained in Annex II of Order EHA/30 21/2007, of 11 October, approving the model 182 of information declaration of donations, donations and contributions received and provisions made, as well as the physical and logical designs for the replacement of the internal sheets of that model by means directly readable by computer and the conditions and the procedure laid down for their telematic presentation via the Internet, and the declaration models are modified 184, 187, 188, 193 normal and simplified, 194, 196, 198, 215 and 345:

One. A new type of "E" key is introduced and new wording is given to the instructions for completion of the "KEY" field, position 78 of the record of type 2, declared record, which are worded as follows:

Positions	Nature	Description of key fields
	78	Alfabetica.	" You must be filled in by the entities that are eligible for the deductions scheme collected in the Title III of Law 49/2002 of 23 December, according to the following detail: A. Donations not included in the priority sponsorship activities or programs established by the State General Budget Law. B. Donations included in the priority sponsorship activities or programs established by the State General Budget Law. Dealing with contributions or provisions relating to protected assets, One of the following keys must be entered: C. Contribution to the disability heritage. D. Disposal of the disability patrimony. E. Spending of money and consumption of consumables contributed to the protected patrimony in the calendar year referred to in the information declaration or in the previous four in order to meet the vital needs of the beneficiary and not to be considered as a provision of goods or rights for the purposes of Article 54.5 of Law 35/2006 of 28 November of the Income Tax Physical. "

Two. The description of the field 'AMOUNT OR VALUATION OF THE DONATION, CONTRIBUTION OR PROVISION', which occupies positions 84 to 96 of the type 2 register, is amended and is worded as follows:

Positions

Nature	Description of the fields
84-96	Alfabetica.	Amount or valuation of the donation, contribution, or disposition: "13-position numeric field. The annual amount of the donation, contribution or provision, in the event that this has been a cash payment, corresponding to the same percentage of deduction, shall be entered unsigned and without a decimal point. In the donations, contributions or provisions in kind shall be made on the basis of the valuation of the donated, contributed or determined in accordance with the rules of Article 18 of Law 49/2002. In case the CLAVE E has been marked in position 78, the amount of the money spent or the value of the consumables shall be entered consumed. When a single donor has satisfied donations to which different deduction percentages are applied, record independent declared records. This field is subdivide in two: 84-94 Whole part of the amount of the donation, contribution or provision. If there is no content, zeros will be entered. 95-96 Decimal part of the amount of the donation, contribution or disposition. If there is no content, zeros will be entered. "

Article 2. Amendment of Order EHA/1674/2006 of 24 May 2006 for which, in the field of Income Tax for non-residents, income obtained without permanent establishment mediation, a special procedure for the accreditation of the residence of certain shareholders or non-residents, in the case of contracts for the cross-border marketing of shares or units of Spanish collective investment institutions by means of global accounts entered into with entities (i) the provision of services for the provision of services to the public information from these entities to the Spanish tax administration.

Order EHA/1674/2006, of 24 May, for which, in the field of Income Tax of non-residents, income obtained without mediation of permanent establishment, a special procedure of accreditation of the residence of certain shareholders or non-residents, in the case of contracts for the cross-border marketing of shares or units of Spanish collective investment institutions by means of global accounts entered into with entities (a) the conditions for the provision of services to the public. supply of information from these entities to the Spanish Tax Administration, as follows:

One. Article 3 (1) is amended as follows:

" 1. In the case of cross-border marketing of shares or units of Spanish collective investment institutions to which the single additional provision of the Non-Resident Income Tax Regulation is applicable, in accordance with point (c) of paragraph 3 of that additional provision, the trading entities resident abroad, on behalf of the management company or investment company, are obliged to forward to the State Agency Tax administration the following relationships:

(a) An individualised relationship of its customers receiving benefits distributed by the collective investment institution, as well as those on behalf of which the trading entity has made repayments or transfers of shares or shares of the said institution, which shall be related to the distributed profits and repayments or transmissions made during the previous year.

b) An individualized annual ratio of its clients to its investor position in the collective investment institution referred to at 31 December of the previous year.

However, the marketing companies resident in a country with which Spain has signed a Convention to avoid double taxation with a provision of information exchange will not have to include in the identified above to taxpayers resident in the same country of residence of the trading entity, under the following conditions:

1. In the relationship of recipients or transferors, they shall exclude taxpayers from the operations to which any of the exemptions provided for in Article 14 of the recast of the Law of the European Union have been applied. Non-Resident Income Tax, approved by Royal Legislative Decree 5/2004 of 5 March, or derived from the Convention to avoid double taxation that is applicable.

2. In the investment position relationship, they shall not exclude taxpayers who, in the financial year to which the information relates, have obtained income to which the exemption by internal rules does not apply to them. "

Two. Article 3 (6) is amended as follows:

" 6. Once the information relations referred to in the earlier numbers have been referred to the State Tax Administration Agency, the foreign marketing entity shall communicate to the management company or investment company concerned that it has made such a referral within the month following the end of the period referred to in the previous number 2.

This communication must be made by means of a document signed by a person with enough power to act on behalf of the trading entity, which includes at least the following information:

1. Name of the trading entity.

2. NIF of the trading entity.

3. Identification of who subscribes to the communication.

4. Place and date of issue.

With respect to each related relationship, identifying whether it is the individualised relationship of the customers perceptive of benefits or transmitts, or of the individualized annual relationship of the clients with the investment position to 31 December:

5. Date of referral of the relationship to the State Tax Administration Agency.

6. Electronic validation code communicated by the State Agency for Tax Administration of the relationship referred to.

7. Name of the collective investment institution.

8. NIF of the collective investment institution.

9. Name of the management company, if any.

10. NIF of the management company, where applicable.

In the event that, by application of the exclusions referred to in paragraph 3 (c) of the single additional provision of the Non-Resident Income Tax Regulation, approved by Royal Decree 1776/2004, of 30 July, no information to be sent by the marketing entity to the Spanish tax administration shall be made by that entity to the managing body or investment company, in the same manner and time. set to communicate the referral. Such communication shall contain at least the information referred to in numbers 1, 3, 4, 7, 8, 9 and 10 of this paragraph. '

Three. Article 4 is amended as follows:

" Article 4. Conditions and procedure for the presentation of relationships.

The trading entity shall present the relations referred to in Article 3 above in accordance with the provisions of Articles 16 and 17 of Order HAP/2194/2013 of 22 November 2013 governing the procedures for the and the general conditions for the presentation of certain self-actions and information statements of a tax nature. However, given the particularities of the relations to be sent by the trading entities to the Spanish tax authorities, the provisions of Article 16 (2) (c) and (1) (f) and (g) of the Treaty shall not apply. Article 17 of the said HAP/2194/2013 Order of 22 November 2013. '

Article 3. Amendment of Order EHA/3290/2008 of 6 November, approving the model 216 " Income tax of non-residents. Income obtained without permanent establishment mediation. Withholding and income on account. Declaration-income document "and the model 296" Income tax of non-residents. Non-residents without permanent establishment. Annual statement of retentions and income on account ".

The following amendments are introduced in Order EHA/3290/2008 of 6 November, approving the model 216 " Tax on the Income of non-residents. Income obtained without permanent establishment mediation. Withholding and income on account. Declaration-income document "and the model 296" Income tax of non-residents. Non-residents without permanent establishment. Annual statement of retentions and income on account:

One. Article 19 (a) is amended as follows:

" (a) Where the foreign trading entity is resident in a country with which Spain has entered into a Convention to avoid double taxation with an exchange of information clause setting a limit of (a) lower than the rate laid down in Article 25 of the recast of the Non-Resident Income Tax Act, shall issue and deliver to the management company or the investment company a certificate, for each investment institution collective or, where appropriate, for each compartment or class of shares or series of shares of the same, with occasion of the collection of profits distributed by the collective investment institution, containing:

1. Place and date the certificate is issued.

2. Name of the trading entity and full address in your country of residence. Also, the tax identification number attributed by the Spanish tax administration to the trading entity resident in a country with which Spain has signed a Convention to avoid double taxation with a clause should be included. for the exchange of information, except where, in accordance with the provisions of paragraph 3 (c) of the single additional provision of the Non-Resident Income Tax Regulation, it is not required to present the individualised as referred to in that provision.

3. Identification and charge of the person who subscribes to the certificate, who must have sufficient power to do so.

4. Name of the collective investment institution, tax identification number attributed by the Spanish tax administration and tax domicile.

5. Where applicable, the name of the compartment and the class of the shares or the series of shares.

6. ISIN code of the units or shares of the collective investment institution or, where applicable, of the compartment or class or series thereof.

7. Where applicable, name of the managing body, tax identification number attributed by the Spanish tax authority and tax domicile.

8. Date of distribution of benefits.

9. The number of resident recipients, within the meaning of the Convention, of the same country as the trader and the total amount of benefits received.

10. The number of other recipients and the total amount of benefits received.

Managing companies or investment companies resident in Spain may justify withholding or taking into account the application of the limit of taxation laid down in the Convention on distributed profits. exclusively, to the resident recipients, within the meaning of the Convention, in the same country as the trader and the withholding or entry into account applying the rate of taxation of Article 25 of the recast of the Tax Law on the Income of non-residents on the benefits distributed to the other recipients, by the certificate referred to above. In addition, the foreign trading entity shall forward to the management companies or investment companies a certificate of residence for tax purposes of the same issued by the tax authorities of its country which shall be valid for three years. from their date of issue. '

Two. Annex III is amended, a new type of sub-key "10" is being introduced and new wording is given to the instructions for completion of the "SUBKEY" field, positions 102 and 103 of the record of type 2, declared record, which remain written as follows:

Positions

Nature	Description of the fields
102-103	Numeric.	Subkey: " It will be entered that corresponds to the circumstances taken into account for the calculation of the withholding tax or income, depending on the relationship next: 01. Withholding tax on the general rates or tax scales of Article 25 of the Non-Resident Income Tax Act. 02. Retention practiced by applying the limits of the imposition of Conventions. 03. Internal exemption (mainly: Article 14 of the Non-Resident Income Tax Act). 04. Exemption by application of a Convention. 05. No withholding tax paid by the taxpayer or its representative. 06. The declared recipient is a foreign entity for collective management of intellectual property rights, having been retained by applying the limit of taxation, or exemption, from a Convention, as provided for in Article 18 of the Treaty. this Order. 07. The recipient is a taxpayer of the Income Tax of the Physical Persons of the special regime applicable to workers displaced to Spanish territory, as referred to in Article 93 of the Law on the Income Tax of Persons Physical. 08. The declared recipient is an entity resident abroad on the market of shares or units of Spanish collective investment institutions, having been retained by applying an imposition limit set out in the Convention. less than that provided for in Article 25 of the recast text of the Non-Resident Income Tax Act, in accordance with the special procedure provided for in Article 19 of this Order 09. The declared recipient is an entity resident abroad on the market of shares or units of Spanish collective investment institutions, having been retained in accordance with the rate of charge provided for in Article 25 of the recast text of the Non-Resident Income Tax Act, in accordance with the special procedure provided for in Article 19 of this Order. 10. Income as referred to in Article 36.2 of the recast of the Non-Resident Income Tax Act, carried out by an entity in the form of income allocation in relation to the income attributed to a non-resident member. In the assumptions referred to in subkeys 06, 07, 08, 09, and 10 of the previous relationship, these specific subkeys will always be entered without consideration of the rest of the subkeys. "

Final disposition first. Modification of the identifying number of certain information statements.

The identifying number of reporting models 038, 180, 188, 189, 192, 194, 195, 198, 199 and 480 will be a sequential number whose first three digits will correspond to the number of each model.

Final disposition second. Amendment of the HAP/2194/2013 Order of 22 November 2013 regulating the general procedures and conditions for the submission of certain self-financing and information statements of a tax nature.

They are included in the list of information statements referred to in Article 1 (3) of the HAP/2194/2013 Order of 22 November, which govern the procedures and general conditions for the presentation of certain autoliquidations and information statements of a tax nature, the individualized relationship of the unit-holders or shareholders who have been recipients of benefits distributed by the institution of collective investment or which have made repayments or transfers of units or shares of the institution and the individual customer relationship with its investment position in the collective investment institution as at 31 December of the preceding year, as referred to in paragraph 3 of the single additional provision of the Regulation of the Non-Resident Income Tax, approved by Royal Decree 1776/2004, of July 30, and regulated in Article 3 of Order EHA/1674/2006, of 24 May.

Final disposition third. 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 information declarations which are the subject of this Order. The following information shall be initiated as of 1 January 2015, in relation to the information for the year 2014.

Madrid, November 21, 2014.-The Minister of Finance and Public Administration, Cristobal Montoro Romero.