Key Benefits:
Law 16/2012 of 27 December, adopting various tax measures aimed at consolidating public finances and boosting economic activity, introduced the Spanish tax system into the tax system. on Deposits in Credit Entities. In this way, in order to ensure a harmonised tax treatment throughout the Spanish territory and thus improve the efficiency of the financial system, the new tax was created with effect from 1 January 2013, with its regulation being established. in Article 19 of that Law 16/2012.
Recently, the Royal Decree-Law 8/2014 of 4 July, of approval of urgent measures for growth, competitiveness and efficiency, has modified the tax rate of the Deposits in the Entities of Credit, setting it at 0.03 per cent, and has introduced other reforms and technical improvements in regulation set out by Act 16/2012. In this way, from the 2014 tax period, the tax payers, in addition to filing the corresponding self-validation, are obliged to make a payment on account of the tax during the month of July of each financial year and for the current period, but for the 2014 tax period a special deadline for the submission of such a self-settlement has been established during the month of December.
On the other hand, the Royal Decree-Law 8/2014 of July 4, of approval of urgent measures for growth, competitiveness and efficiency introduces, with effect from July 5, 2014, a new additional provision In law 35/2006, of 28 November, of the Tax on the Income of the Physical Persons and of partial modification of the laws of the Taxes on Societies, on the Income of Non-Residents and on the Heritage in which it is established the percentage of deductions and income on account of income derived from activities The amount of the total income of such activities for the preceding financial year shall be less than EUR 15,000 and represent more than 75% of the total income of the economic activities and the work obtained by the taxpayer in that financial year.
For the application of this type of withholding tax, the taxpayer must inform the payer of the income of this circumstance, the payer being obliged to keep the communication duly signed.
This percentage will be halved when yields are entitled to the deduction for rent earned in Ceuta and Melilla.
The incidence of this new percentage in withholding and income on account of professional activity yields forces the adaptation of model 190, introducing a new subkey within the key "G" that allow the tax authorities to identify the assumptions in which the percentage of 15 percent is applicable.
On the other hand, and in order to allow in cases where remuneration is paid to directors and administrators who do not hold the control of a company, when the performance of their duties leads to the realization of the management and management functions of the paid company may include in the model 190 the contributions to the general scheme of social security as assimilated to employed persons, a new sub-key to be entered in the the assumptions in which the E key is completed
Therefore, in accordance with the provisions of Article 19 (10) of Law 16/2012 in relation to the Deposit Tax on Credit Entities as well as in Article 108.5 of the Tax Regulation on the Income of the Physical Persons, approved by Royal Decree 439/2007, of 30 March, in relation to that tribute, and by virtue of the establishment established in general in Article 117 of the General Rules of the proceedings and the procedures for the management and inspection of taxes and for the development of common rules on procedures for Application of the taxes, approved by Royal Decree 1065/2007, of July 27, it is necessary to approve the model 410 of " Payment to account of the Tax on the Deposits in the Credit Entities. Self-validation " and modify the physical and logical designs of 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 activities economic, prizes and certain property gains and income taxes.
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 1. Approval of model 410.
Model 410 of " Payment on account of the Deposit Tax on Credit Entities is approved. Self-settlement, which is listed as an annex to this Order.
The cited model will be available exclusively in electronic format.
The number of supporting documents to be shown in the model 410 shall be a sequential number, the first three digits of which correspond to code 410.
Article 2. Required to present the model 410.
The model 410 shall be required to present the condition of taxpayers of the Deposit Tax in the Credit Entities in accordance with the provisions of Article 19 (6) of Law 16/2012, 27 December, adopting various tax measures aimed at the consolidation of public finances and the promotion of economic activity, and do not enjoy exemption in accordance with the provisions of paragraph 4.
Article 3. Deadline for submission of model 410.
The time limit for the presentation of the model 410 shall be between 1 and 31 July of each current tax period.
Article 4. Shape, conditions and procedure for presentation of the 410 model.
1. The presentation of the model 410 of " Payment on account of the Deposit Tax in the Credit Entities. Self-validation shall be carried out in accordance with the provisions of Articles 2 and 3 of Order HAP/2194/2013 of 22 November 2013 governing the procedures and general conditions for the submission of certain autoliquidations and information statements of a tax nature.
2. The electronic submission by the Internet of model 410 shall be made in accordance with the conditions and procedure laid down in Articles 6 to 11 of the HAP/2194/2013 Order of 22 November 2013 governing the procedures and procedures for the general conditions for the submission of certain self-actions and information statements of a tax nature.
Single transient arrangement. Time limit for the submission of the model 410 for the financial year 2014 and the payment of the tax liability resulting from the self-validation by direct debit.
1. The self-settlement for the payment on account of the Deposit Tax in the Credit Institutions for the 2014 tax period shall be submitted within the period from 1 to 31 December 2014.
2. The presentation of the model 410 of " Payment on account of the Deposit Tax in the Credit Entities. Self-settlement " corresponding to the tax period 2014, with direct debit of the payment of the resulting tax liability may be effected within the period from 1 to 23 December 2014, both inclusive.
Final disposition 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:
1. Under the sub-keys to be used in perceptions corresponding to key G, given in the description of the field of record type 2 corresponding to positions 79-80 (Subkey), a new subkey is introduced, which will be drawn from the next mode:
" 04 This sub-key shall be entered in the case of perceptions to which the specific withholding rate laid down in the additional 40th of the Tax Act is applicable, for yields satisfied to taxpayers who carry out professional activities where the volume of total income from such activities for the preceding period is less than EUR 15 000 and represents more than 75% of the sum of the full income from economic activities and the work obtained by the taxpayer in such exercise. "
2. A new paragraph is added in the Subkey field, corresponding to positions 79-80 of record type 2, which will be worded as follows:
" Subkey to use in perceptions for key E:
01 This sub-key will be entered only when the counsellor or administrator is included in the general scheme of social security as workers treated as employed persons.
02 This sub-key will be entered in all perceptions of the key E other than those to be related under subkey 01. "
3. The first paragraph of the description of the 'Deductible Expenses' field, corresponding to positions 184-196 of the record type 2, is amended as follows:
"Only for perceptions corresponding to keys A, B. 01, B. 02, C, D, and E. 01"
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.
Model 410 of " Payment on account of the Tax on the Deposits in the Credit Entities is included. Self-settlement " in the case of self-financing referred to in Article 1 (2) of Order HAP/2194/2013 of 22 November 2013 governing the procedures and general conditions for the submission of certain autoliquidations and information statements of a tax nature.
Final disposition third. Amendment of Order EHA/2027/2007 of 28 June, for which Royal Decree 939/2005 is partially developed, of 29 July, for which the General Tax Collection Regulation is adopted, in relation to the credit institutions providing the collaboration service in the collection management of the State Tax Administration Agency.
Order EHA/2027/2007 of 28 June, for which Royal Decree 939/2005 is partially developed, of 29 July, for which the General Tax Collection Regulation is adopted, in relation to the credit institutions providing the A collaboration service in the management of the State Tax Administration Agency is amended as follows:
In Annex I, Code 021-Autoliquidations, the following model of self-validation is included:
Model code: 410.
Denomination: " Payment on account of the Deposit Tax in the Credit Entities. Self-validation ".
Income Period: 0A.
Final disposition fourth. Amendment of Order EHA/1658/2009 of 12 June laying down the procedure and conditions for the payment of certain debts, the management of which is attributed by the State Tax Administration Agency.
Order EHA/1658/2009 of 12 June, laying down the procedure and conditions for the payment of certain debts whose management is attributed by the State Agency for Tax Administration is amended as follows:
1. In Annex I, the following model is added:
Relation of models of autoliquidations whose income can be domiciled through the Collaborating Entities of the State Administration of Tax Administration ".Model code: 410.
" Payment on account of the Deposit Tax on Credit Entities. Self-validation "
Income Period: 0A.
2. The following amendments are inserted in Annex II, " General rules for the telematic presentation of autoliquidations with direct debit
:Model 410 is added and the time frame corresponding to it:
Model code: 410. Deadline: From day 1 to July 26th of July.
Final disposition fifth. 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, in respect of Model 190, for the first time for the submission of the annual declaration-summary of the Withholding tax and revenue for the financial year 2014.
Madrid, 18 November 2014.-The Minister of Finance and Public Administration, Cristobal Montoro Romero.
ANNEX
ELECTRONIC FORM