The fourth additional provision of Law 46/2002, of December 18, of partial reform of the Income Tax of the Physical Persons and amending the Laws of the Taxes on Societies and on the Income of Residents, in the wording given by the 18th final provision of Law 62/2003, of December 30, of fiscal, administrative and social order measures, enabled the Government to produce the recast text of the Tax Law on the Non-Resident Income, approved by the Royal Legislative Decree 5/2004, of 5 March.

In relation to the recast text, the Council of State, in its opinions of 16 October 2003 and 26 February 2004, noted that all provisions should be recast in a single regulatory body. regulations in force, taking advantage of the opportunity to make only adjustments relating to referrals and new numbering of articles.

In the light of the observation of the High Advisory Body, this Royal Decree is drawn up, approving the Regulation of the Income Tax of Non-Residents, in order to contribute to the necessary clarity of the rules the tax administration and, in particular, the tax authorities of the tax authorities.

II

Royal Decree 326/1999 of 26 February on the adoption of the Non-Resident Income Tax Regulation, which is now repealed, contained the regulatory provisions which developed the system of taxation of non-residents. non-resident taxpayers established by Law 41/1998, of December 9, of the Non-Resident Income Tax and Tax Rules.

The enactment of Law 41/1998 resulted in the independent regulation of the direct taxation of non-resident taxpayers in Spanish territory, which was previously contained in the corporate tax rules. and on the Income of the Physical Persons, known as "the real obligation to contribute".

This integration into the new law of the rules applicable to non-resident taxpayers also required the adoption of an independent regulatory standard under the heading of the Income Tax Regulation. Residents.

Royal Decree 326/1999, since its entry into force, has undergone several changes, including those introduced by the following rules:

Royal Decree 1968/1999 of 23 December 1999, which made it possible to develop the procedure applicable in certain cases relating to the retention, or exemption from the obligation to practise, in yields derived from the issue of marketable securities.

Royal Decree 579/2001 of 1 June introduces amendments to the Regulation concerning the exclusion of the obligation to retain or to take account of the returns on capital of furniture from the return of the premium for the issue of shares/units and the reduction of capital with return of contributions.

Finally, the amendments incorporated by Royal Decree 116/2003 of 31 January, which regulated the improvements introduced by Law 46/2002, is the norm that led to the most substantial reform in the text of Law 41/1998 since it entered into force. The Royal Decree 116/2003 amended the provisions relating to the permanent establishment, to the obligations of retention on the income of work in the event of a change of residence and to the entities in the allocation of income. On the other hand, it has been extended to four years, provided that there is reciprocity, the time limit for the return of excess amounts to those resulting from the application of a Convention to avoid double taxation.

III

In the Royal Decree, which is now approved, new numbering is given to the articles and certain chapters of the Tax Regulation, adapting it to the order followed in the recast text of the Tax Law. technical modifications of references made in the previous text due to the recent approval of certain rules, such as Law 58/2003 of 17 December, General Tax, or Royal Decree 1496/2003 of 28 November, approving the Regulation on which the obligations for invoicing are regulated.

In addition, under the additional provision of Law 35/2003 of 4 November, of the Collective Investment Institutions, the relationship of subjects required to practice retention or entry into account is completed, including in Article 11, to the representatives appointed in accordance with Article 55 (7) of that Act, acting on behalf of the managers operating under the freedom to provide services.

IV

This Royal Decree contains an article, two additional provisions, a derogation provision and a final provision.

Under your unique article, the text of the Non-Resident Income Tax Regulation is approved.

In the first provision, it is stated that the references that are contained in other rules to the Non-Resident Income Tax Regulation, approved by Royal Decree 326/1999, will be understood as Corresponding precepts of the Tax Regulation approved by this Royal Decree.

In the second additional provision the same number of Royal Decree 326/1999 is reproduced.

The Royal Decree 326/1999 is repealed in the single derogation provision.

Finally, the only final provision establishes the entry into force of the Royal Decree.

The approved Regulation consists of 24 articles, grouped into five chapters, and a final disposition.

Chapter I contains the regulatory provisions relating to the taxation of income obtained in Spain by non-resident taxpayers through permanent establishment, which develop the legal regulation that is not established by the general referral made by the Law to the Corporate Tax Law, with the exception of provisions relating to the payment of tax arrangements, which are included in Chapter III.

Chapter II regulates the regulatory aspects of the taxation of income obtained without permanent establishment mediation, with the exception of those relating to the payment to account scheme, which are developed in Chapter III. It includes rules on the determination of the taxable base of economic activities or holdings carried out without permanent establishment and the regulation of formal obligations and the declaration of these rents.

Chapter III contains the rules of the payment scheme for the Income Tax of non-residents, regulating in its three sections the corresponding income obtained with and without mediation permanent establishment and entities in the form of income allocation, in accordance with the characteristics of their forms of taxation.

Chapter IV regulates the regulatory aspects of the Special Gravamen on Non-Resident Entities, in the field of formal obligations and application of exemptions.

Chapter V develops the optional regime for taxpayers living in other EU Member States. It contains the applicable provisions structured in three respects: scope, content and procedure of application of the scheme.

Finally, the single final provision contains the enabling of the Minister for Economic Affairs and Finance to lay down provisions for the development of this Regulation.

The new Regulation also starts with an index of its content, the purpose of which is to facilitate the use of the standard by its addressees by means of a rapid location and systematic location of its precepts.

The regulatory development of the Non-Resident Income Tax is effected by virtue of the provisions contained in the article and the final provision of the Law, incorporating the necessary provisions for the application of the tax regime of non-resident taxpayers in Spanish territory.

In its virtue, on the proposal of the Minister of Economy and Finance, in agreement with the Council of State and after deliberation of the Council of Ministers at its meeting of July 30, 2004,

D I S P O N G O:

Single item. Approval of the Non-Resident Income Tax Regulation.

The Non-Resident Income Tax Regulation is hereby approved, which is inserted below.

Additional disposition first. Regulatory referrals.

The regulatory references made in other provisions to the Non-Resident Income Tax Regulation, approved by Royal Decree 326/1999 of 26 February, shall be construed as having been made to the relevant provisions. of the Regulation which is approved by this Royal Decree.

Additional provision second. Attribution of competencies.

The attribution of powers that Royal Decree 1629/1991 of 8 November, approving the Regulation of the Tax on Successions and Donations, or other rules of equal or lower rank, do specifically to the Special Delegation of the State Agency for Tax Administration in Madrid, may be amended in accordance with the provisions of Article 103 (11), (5) of Law 31/1990 of 27 December, and the Orders given in its application.

Single repeal provision. Regulatory repeal.

To the entry into force of this Royal Decree will be repealed the Royal Decree 326/1999, of 26 February, for which the Regulation of the Tax on the Income of Non-Residents is approved, as well as all those provisions that are object to what is established in this Royal Decree.

Single end disposition. Entry into force.

This Royal Decree will enter into force on the day following its publication in the "Official State Gazette".

Given in Palma de Mallorca, 30 July 2004.

JOHN CARLOS R.

The Second Vice President of the Government and Minister of Economy and Finance,

PEDRO SOLBES MIRA

NON-RESIDENT INCOME TAX RULE

INDEX

Chapter I. Rents obtained by permanent establishment.

Article 1. Property assets affected by the permanent establishment.

Article 2. Diversity of permanent establishments.

Article 3. Assessment of management and general management costs attributable to the permanent establishment.

Article 4. Option for the taxation of certain permanent establishments.

Chapter II. Income obtained without permanent establishment mediation.

Article 5. Determination of the tax base for economic activities or holdings.

Article 6. Formal obligations.

Article 7. Income tax declaration obtained in Spain without permanent establishment mediation.

Chapter III. Payments on account.

Section 1. Rents obtained by permanent establishment.

Article 8. Payments on account of permanent establishments.

Section 2. Rents obtained without permanent establishment mediation.

Article 9. Obligation to practice withholding and income on account.

Article 10. Exceptions to the obligation to retain and to enter into account.

Article 11. Subjects required to retain or to make income on account.

Article 12. Birth of the obligation to retain and to enter into account.

Article 13. Basis for the calculation of the obligation to retain and enter into account.

Article 14. Withholding or income to account in the acquisition of real estate.

Article 15. Obligations of the retainer and the obligation to enter into account.

Article 16. Returns.

Article 17. Retention obligations on income from work in case of change of residence.

Section 3. Entities on the basis of income attribution.

Article 18. Obligation to practice split payments.

Article 19. Return to the invocation of a more favourable double taxation convention.

Chapter IV. Special Tax on Non-Resident Entities ' Real Estate.

Article 20. Special Tax on Non-Resident Entities ' Real Estate.

Chapter V. Optional regime for resident taxpayers of other Member States of the European Union.

Article 21. Scope of application.

Article 22. Content of the scheme.

Article 23. Procedure.

Article 24. Condition of taxpayers for this Tax.

Single end disposition. Authorisation to the Minister for Economic Affairs and Finance.

CHAPTER I

Rents obtained by permanent establishment

Article 1. Property assets affected by the permanent establishment.

The assets representative of the equity participation of an entity functionally linked to the development of the activity constituting the object of the permanent establishment shall only be considered as elements. The property is affected by a branch registered in the Trade Register and the following requirements are met:

(a) That such assets are reflected in the accounting statements of the permanent establishment.

b) Dealing with permanent establishments which, in accordance with the provisions of Article 67 of the consolidated text of the Companies Tax Act, approved by Royal Decree-Law 4/2004 of 5 March 2004, may (a) to be considered as dominant companies, which such permanent establishment has, to direct and manage such holdings, of the relevant material and personal media organisation.

Article 2. Diversity of permanent establishments.

When a taxpayer has several activity centres in Spanish territory which, in accordance with the provisions of Article 17 (1) of the Tax Law, constitute different permanent establishments, A differentiated denomination must be adopted for each of them.

In the case of legal taxpayers, they must also obtain a different tax identification number for each permanent establishment.

Article 3. Assessment of management and general management costs attributable to the permanent establishment.

1. Taxpayers operating in Spain by way of permanent establishment may submit to the tax administration proposals for the assessment of the part of the management and general administrative expenditure corresponding to the permanent establishment and be deductible for the determination of the taxable amount of the tax, in accordance with the provisions of Article 18 (1) (b) of the Tax Act. These proposals shall be based on the application of the imputation criteria laid down in that provision.

2. The processing and resolution of applications shall be carried out by means of the procedure laid down for proposals for the deduction of expenditure on management support provided between related entities, which is governed by the provisions of Chapter VI of the Treaty. Title I of the Companies Tax Regulation, approved by Royal Decree 1777/2004 of 30 July 2004, with the particularity mentioned in the following paragraph.

3. In relation to the provisions of Article 20.4 of the Corporate Tax Regulation, taxpayers, while submitting the proposal, will have to provide the following documentation:

a) Description of management and general management expenses included in the proposal.

(b) Identification of expenditure to be chargeable to the permanent establishment and applied distribution criteria and modules.

c) Existence of estimated or ongoing proposals to tax administrations in other States.

Article 4. Option for the taxation of certain permanent establishments.

The option expressed by taxpayers who, in accordance with the provisions of Article 18 (5) (b) of the Tax Law, opt for the application of the general scheme provided for the establishments permanent, shall take effect throughout the duration of the construction, installation or assembly or the activity constituting the permanent establishment.

CHAPTER II

Rents obtained without permanent establishment mediation

Article 5. Determination of the tax base for economic activities or holdings.

1. In the case of economic activities or holdings carried out in Spain without permanent establishment mediation, the following items shall be deducted from the revenue for the determination of the tax base:

(a) Salaries, salaries and social charges for staff posted to Spain or employed in Spanish territory, directly employed in the development of economic activities or holdings, provided that it is justified or guaranteed duly the income of the tax to be paid or the payments on account corresponding to the performance of the work satisfied.

b) Sourcing of materials for definitive incorporation into the works or works carried out on Spanish territory. Where the materials have not been acquired in the Spanish territory, they shall be deductible for the amount declared for the purposes of the clearance of tariff duties or the value added tax.

(c) Supplies consumed in Spanish territory for the development of economic activities or holdings. For these purposes only supplies which do not have the quality of storage shall be considered for supplies.

2. The items referred to in paragraphs (b) and (c) above shall be deductible from income only where the equivalent invoices or documents justifying the reality of the expenditure have been issued with the required formal requirements. by the regulatory standards of the invoicing obligations incumbent on employers or professionals.

Article 6. Formal obligations.

1. Taxpayers who obtain income from those referred to in Article 24.2 of the Tax Act shall be obliged to carry the following records:

a) Income record book.

b) Spending record book.

2. In addition, the taxpayers referred to in the previous paragraph shall keep, numbered by order of dates, the invoices issued in accordance with the provisions of Royal Decree 1496/2003 of 28 November 2003 approving the Regulation by the billing obligations incumbent on employers and professionals, as well as invoices or documentary evidence of any other type received.

3. The Minister for Economic Affairs and Finance is hereby authorised to determine the manner in which the records referred to in this Article are carried out.

Article 7. Income tax declaration obtained in Spain without permanent establishment mediation.

1. Taxpayers who obtain income subject to the permanent establishment tax shall be obliged to make a declaration by determining and entering the corresponding tax liability.

Taxpayers who, because they are resident in countries with which Spain has a signed convention to avoid double taxation, will accept the tax liability in their declaration, directly applying the limits or the exemptions provided for in the respective Convention. To this end, they shall attach to the declaration a certificate of residence issued by the relevant tax authority, or the relevant form provided for in the orders for the development of the conventions.

2. They may also make the declaration and income of the tax liability for the solidarity officers defined in Article 9 of the Tax Law.

3. By way of derogation from paragraph 1 above, taxpayers for this tax shall not be required to submit the statement corresponding to the income for which the withholding tax has been made or the income to be paid. of the tax, or in respect of income which is subject to withholding tax or income but exempt under the provisions of Article 14 of the Tax Act or a double taxation convention that is applicable.

4. In the terms provided for in the preceding paragraphs of this Article, the taxpayer shall be obliged to make a statement of the tax, the taxpayers who obtain income subject to the Tax excepted from the obligation to retain and enter into account in accordance with Article 10 (3) of this Regulation.

CHAPTER III

Payments to account

Section 1. Rents obtained by permanent establishment

Article 8. Payments on account of permanent establishments.

1. Income from non-resident income tax which is obtained through permanent establishment mediation shall be subject to withholding tax or income, and such permanent establishments shall be obliged to make payments to the account or fractionated, in the same assumptions and conditions as those laid down in the Corporate Tax rules for taxable persons for this Tax.

There shall be no obligation to retain or to enter into account, in addition to cases resulting from the application of the provisions of the preceding paragraph, in respect of interest and commissions constituting an income of a permanent establishment of a non-resident financial institution in Spanish territory, which develops the activities of the entities referred to in point (c) of Article 59 of the Corporate Tax Regulation, where they are (a) the amount of the amount of the loan, the amount of which is to be paid by the institution; refers to the second subparagraph of paragraph (c).

2. Permanent establishments shall be obliged to carry out withholding and income on the same terms as the entities resident in Spanish territory.

Section 2. Rents obtained without permanent establishment mediation

Article 9. Obligation to practice withholding and income on account.

1. Non-resident income tax shall be withheld from income subject to this tax levied by taxpayers without permanent establishment, in accordance with the terms laid down in Article 31 of the Law of the Tax.

2. An income shall be made in respect of the income from the Income Tax of non-residents corresponding to the recipient when the income referred to in the previous paragraph is satisfied or paid in kind.

Article 10. Exceptions to the obligation to retain and to enter into account.

1. There shall be no obligation to practise withholding or taking into account in the cases referred to in Article 31 (4) of the Tax Act.

2. For the purposes of applying the provisions of Article 31 (4) of the Tax Law, the accreditation of the payment of the tax or the origin of the exemption shall be effected, as the case may be:

(a) In the case of payment, by means of the tax return corresponding to the income paid, presented by the taxpayer or his representative.

(b) In the case of exemptions, by means of documents supporting the fulfilment of the circumstances determining the origin of their application, without prejudice to the obligation to declare provided for in paragraph 5 of the Article 31 of the Tax Act.

When the obligated to retain or enter into account would not have practiced withholding or income to account for understanding any of the above circumstances, and after that is determined the improvenance of the exemption or the non-payment of the tax, the liabilities that correspond to him as a retainer for the withholding or the non-practiced income shall be payable to him.

3. For the purposes of paragraph 4 of Article 31 (4) of the Tax Act, no withholding tax or income shall be taken in respect of the following income:

a) The property gains.

Notwithstanding the above, if there is an obligation to practice retention or income on account of:

1. The prizes derived from participation in games, contests, raffles or random combinations, whether or not they are linked to the offer, promotion or sale of certain goods, products or services.

2. The transmission of real estate located in Spanish territory as referred to in Article 14 of this Regulation.

3. The income derived from transmissions or repayments of shares or shares representing the capital or equity of collective investment institutions.

(b) The income referred to in paragraphs (b), except those obtained through countries or territories which are regulated as tax havens, (c), (f), (g) and (i) of Article 73 (3) of the Tax Regulation. Income of the Physical Persons, approved by Royal Decree 1775/2004, of July 30.

4. The Minister for Economic Affairs and Finance is empowered to establish the procedure for making the retention practice effective, at the appropriate rate in each case, or for the exclusion of withholding tax, on yields arising from the issuance of securities. negotiable.

Article 11. Subjects required to retain or to make income on account.

1. The persons referred to in Article 31 (1) of the Tax Act shall be required to retain or to enter into account.

2. In the case of transactions in financial assets, in the transmission of securities of the State Debt, in the transmissions and repayments of shares or units representing the capital or equity of collective investment institutions, including those arising from shares or shareholdings marketed in Spain in accordance with Law 35/2003 of 4 November of Collective Investment Institutions, under the freedom to provide services by management companies authorised in Another Member State of the European Union shall be required to carry out withholding or entry into account subjects who are required to retain or enter into account in accordance with Article 74.2 (b), (c) and (d) of the Income Tax Regulation.

3. In the case of prizes, the person or entity who satisfies them shall be required to retain or to take into account.

4. The persons obliged to retain the obligation to make the entry into the Treasury, without the failure of that obligation to excuse them from this obligation.

The corresponding retention and income, when the entity paying the performance is the State Administration, will be made directly.

Article 12. Birth of the obligation to retain and to enter into account.

1. As a general rule, the obligation to retain and enter into account shall be incurred at the time of the accrual of the Tax, in accordance with the provisions of Article 27 of the Tax Law.

2. In the case of capital income and capital gains assumptions, the provisions of Articles 92 and 96 of the Income Tax Regulation of the Physical Persons, respectively, shall be dealt with.

Article 13. Basis for the calculation of the obligation to retain and enter into account.

1. In general, the basis for the calculation of the obligation to retain shall be determined in accordance with the provisions of Article 31 (2) of the Tax Act.

2. Where the retention is to be carried out on the awards referred to in Article 10.3 (3) (a) of this Regulation, it shall constitute the basis for the calculation of the amount of the prize.

3. In the case of transmissions or repayments of shares or shares representing the capital or equity of collective investment institutions, the retention basis shall be the difference between the value of transmission or redemption and the value of acquisition of shares or units. For these purposes, the values transmitted or reimbursed by the taxpayer shall be deemed to be those that he acquired in the first place.

4. Where the income is satisfied or paid in kind, the basis for the calculation of the income shall be determined in accordance with the provisions of Chapter III of Title VI of the Income Tax Regulation of the Physical Persons.

Article 14. Withholding or income to account in the acquisition of real estate.

1. In the case of transfers of immovable property located in Spanish territory by taxpayers of the Income Tax of non-residents acting without permanent establishment mediation, the acquirer shall be obliged to retain and enter 5 percent, or to make the corresponding income, of the agreed consideration, as a payment on account of the Income Tax of non-residents corresponding to those.

2. The acquirer shall not have the obligation to retain or to make the entry into account in the following cases:

(a) When the owner of the property transmitted was a natural person and, at 31 December 1996, the property had remained in his estate for more than ten years, without having been subject to improvements during that time.

(b) When the transmitte accredits its attachment to the Income Tax of the Physical Persons or the Company Tax by certification issued by the competent authority of the tax administration.

(c) In cases of the contribution of immovable property, in the constitution or increase of capital of resident companies in Spanish territory.

3. The obligation to retain or to enter into account must present a declaration to the Delegation or Administration of the State Administration of Tax Administration in whose territory the property is located and the amount of the a corresponding withholding tax or income in the Public Treasury, within one month of the date of the transfer.

4. The non-resident taxpayer in Spanish territory must declare, and enter into his case, the definitive tax, compensating in the quota the amount retained or entered into account by the acquirer, within three months from the date of the term term for the entry of the retention.

The tax authorities shall, if necessary, make prior the necessary checks, to the taxpayer of the excess withheld or to be admitted.

5. If the withholding or income referred to above has not been entered, the goods transmitted shall be affected to the payment of the amount that is less than between such withholding or income and the corresponding tax, and the registrar the property will record it by note to the margin of the respective registration, indicating the amount of the property. This notice shall be cancelled, where appropriate, by expiry or by the lodging of the letter of payment or administrative certification attesting to the non-subjection or the prescription of the debt.

Article 15. Obligations of the retainer and the obligation to enter into account.

1. The retainer or the obligation to enter into account for the Income Tax of non-residents must present in the first twenty calendar days of the months of April, July, October and January, before the competent organ of the Administration tax, statement of the amounts withheld and of the income to account made corresponding to the previous immediate calendar quarter and enter the amount of the amount in the Treasury.

However, the declaration and entry referred to in the preceding paragraph shall be made in the first twenty calendar days of each month, in relation to the amounts withheld and the revenue to be made corresponding to the the preceding immediate month, in the case of retainers or obligors in which the circumstances referred to in paragraph 3.1. of Article 71 of the Value Added Tax Regulation, approved by Royal Decree 1624/1992, of 29 December. By way of derogation, the declaration and entry for the month of July shall be made during the month of August and the first twenty calendar days of the month of September.

The retainers and those forced to enter into account will submit a negative statement when they have satisfied income from those mentioned in Article 31 (4) of the Tax Law, except in the cases in which they are establish the Minister of Economy and Finance.

2. The retainer and the obligation to enter into account shall, within the same period of the last declaration for each year, submit an annual summary of the withholding and income to account. In this summary, in addition to their identification data, a nominative relationship of the recipients of the income subject to the tax paid or paid by the retainer or obliged to enter into account, including those to whom have been satisfied with the income in respect of which no withholding tax would have been made pursuant to Article 31 (4) of the Tax Act. The ratio of recipients shall contain the data to be determined by the Minister for Economic Affairs and Finance.

However, in the event that the summary is present in support directly readable by computer or has been generated by the use, exclusively, of the corresponding developed printing modules, to these for the tax administration, the time limit for filing shall be between 1 January and 31 January of the year following that of the annual summary.

The same obligations set out in the preceding paragraphs are subject to the entities domiciled, resident or represented in Spain, which pay for income from income subject to withholding or income depository or manage the collection of the income of securities.

Without prejudice to the foregoing paragraphs of this paragraph, the Minister for Economic Affairs and Finance may, on the basis of substantiated technical reasons, extend the time limit for such statements as may be possible. be submitted by telematics.

3. The holder or the person to be admitted shall issue in favour of the taxpayer certifying evidence of the withholding tax, or of the income made available, as well as of the other data relating to the taxpayer to be paid be included in the annual summary referred to in the previous paragraph.

To the same obligations set out in the previous paragraph are the entities domiciled, resident or represented in Spain, who pay for income other income that is subject to withholding or income depository or manage the collection of the income of securities.

4. Payers shall report to the taxpayer the withholding or income to be paid at the time they meet the income, indicating the percentage applied.

Article 16. Returns.

1. Where a withholding tax has been incurred or has been incurred in excess of the tax quota, the tax authorities may be asked to refund the excess over the said fee.

To this effect, the self-settlement of the tax will be practiced in the model determined by the Minister of Economy and Finance.

2. As provided for in Article 3 of the Tax Law, the tax administration shall make such refunds in accordance with the terms laid down in Article 105 of the recast text of the Income Tax Law. Physical.

3. In addition to the taxpayers, they may submit declarations with a request for return of the solidarity-members and the subjects required to retain them.

4. Where the Treasury has entered into amounts, or withholdings of withholding tax, in excess of those resulting from the application of a double taxation convention, such application may be requested and the refund accordingly, within the four-year period, counted from the date of entry or end of the period of return and entry of the retention.

The Minister of Economy and Finance, in the event of a lack of reciprocity, will be able to set a different deadline.

Article 17. Retention obligations on income from work in case of change of residence.

1. Employees who are not taxpayers for this tax, but who will acquire such a condition as a result of their posting abroad by their employer, may inform the tax administration of such a condition. the communication model approved by the Minister for Economic Affairs and Finance, who will establish the form, location and time limit for his presentation, as well as the documentation to be attached to that model.

2. This communication shall include the identification of the worker and the payer of the income of the work, the date of departure from the Spanish territory, the date of commencement of the work abroad as well as the existence of of objective data in that employment relationship which make it foreseeable that, as a result of the provision of work in another country, the stay in that country is greater than 183 days during the calendar year in which the posting occurs or, in its defect, in the following.

3. The tax administration, in the light of the communication and documentation submitted, shall issue to the worker, where appropriate, no later than 10 working days following the date of the submission of the communication, a supporting document in which the Record the date from which the holds for this Tax will be practiced.

4. The worker shall provide the paying agent with a copy of the document issued by the tax administration, in order to ensure that the latter, for the purposes of withholding tax, considers it a tax payer. on the Income of non-residents as of the date indicated on that date.

The aforementioned accrediting documents shall extend their effects in respect of the practice of withholding tax in accordance with the Income Tax of non-residents, at most, two calendar years, that of the displacement and the next or, if not The offset is to be computed, to the following two immediate ones.

5. This procedure may also be used in cases where, by application of the rules for determining the income obtained in Spanish territory contained in Article 13 of the Tax Act, the practice of holds. In these cases, these workers shall be taken into account for the purposes of complying with the obligations laid down in Article 31 (5) of the Tax Act.

6. Obtaining the accrediting document in accordance with the procedure described above will not exonerate the worker from crediting his new tax residence with the tax administration.

Section 3. Entities on the basis of income attribution

Article 18. Obligation to practice split payments.

1. The taxpayers referred to in Article 38 (1) of the Tax Act shall be obliged to make payments in instalments on account of the liquidation of this Tax, on the same terms as the taxpayers of this Tax. permanent establishment in Spain.

2. In any of the forms of split payments to be made by the entity under the income allocation scheme, the amounts of those payments shall be those corresponding to the income portion attributable to non-resident members.

3. For the purposes of Article 45 (3) of the recast of the Companies Tax Act, the taxable amount shall be calculated in accordance with the provisions of Chapter V of the Income Tax Act of no Residents.

Article 19. Return to the invocation of a more favourable double taxation convention.

Where, in accordance with Article 38 (4) of the Tax Act, a double taxation convention is invoked, the provisions of Article 16 of this Regulation shall apply.

CHAPTER IV

Special Tax on Non-Resident Entities ' Real Estate

Article 20. Special Tax on Non-Resident Entities ' Real Estate.

1. Non-resident entities that own or hold in Spain for any title real estate or real rights of enjoyment or enjoyment thereof shall be subject to the Tax by a special charge which shall be payable at 31 December of each year and must be declared and entered in the following January.

The declaration shall be submitted for each building before the Delegation of the State Tax Administration Agency in whose territorial scope the property on which the property or the real right of the property is located is located. Enjoy or enjoy. For this purpose, a building with a differentiated cadastral reference shall be considered.

When an entity, in accordance with the preceding paragraph, is required to file a declaration for several buildings located in the same Delegation of the State Tax Administration Agency, it shall present a single in which each of the properties is specified separately.

2. For the purposes of Article 42 (1) (c) of the Tax Act, there shall be an economic exploitation which differentiates from the mere holding or lease of the immovable property when any of the following circumstances:

(a) That the real value of the real estate or real estate owned or owned by the non-resident entity or on which the actual rights of enjoyment or enjoyment fall does not exceed five times the actual value of the items These are the property of economic exploitation. For this purpose, in the case of buildings which partially serve the purpose of the holding, account shall be taken of the part of the building actually used in that part.

Where, in accordance with the provisions of the preceding paragraph, it cannot be considered that there is a differentiable economic exploitation affecting the whole of the building, the taxable amount of the special charge shall be only on the part of the cadastral value or, failing that, of the value determined in accordance with the provisions applicable for the purposes of the Heritage Tax, which corresponds to the part of the immovable property not used in the economic exploitation.

(b) The annual volume of operations of the economic exploitation shall be equal to or greater than four times the taxable amount of the special charge, calculated in accordance with Article 41 of the Tax Act.

(c) The annual volume of operations of the economic exploitation shall be equal to or greater than EUR 600,000.

3. The assumption referred to in paragraph (d) of Article 42 (1) of the Tax Act shall also apply where the property of the property is indirectly owned by an entity entitled to the application of a convention for the purposes of the avoid international double taxation with an exchange of information clause.

4. The Minister of Economy and Finance will establish the models to be used for the declaration of the Special Gravamen on Non-Resident Entities ' Property.

CHAPTER V

Optional regime for resident taxpayers of other Member States of the European Union

Article 21. Scope of application.

1. They may apply for the application of the optional regime regulated in this chapter by taxpayers for this tax which meet the following conditions:

a) That they are physical persons.

(b) They are accredited to be resident in a Member State of the European Union.

(c) To prove that, at least, 75% of the total of their income in the tax period is constituted by the sum of the income of the work and of economic activities obtained during the same period in territory

(d) That the income obtained in Spanish territory referred to in the preceding letter has been effectively taxed during the period of the Non-Resident Income Tax.

2. For the purposes of paragraphs (c) and (d) of the preceding paragraph:

(a) For the determination of the total income obtained by the taxpayer in the tax period, account shall be taken of all the income obtained during that period, irrespective of the place where they were produced. and whatever the residence of the payer.

(b) For the purpose of the income rating, the provisions of the rules governing the income tax of the physical persons shall be treated.

(c) The income shall be computed by its net amounts, determined in accordance with the provisions of the recast of the Law on the Income Tax of the Physical Persons, approved by Royal Legislative Decree 3/2004, 5 of March. The reductions referred to in Articles 51 and 58 shall apply where appropriate.

3. The taxpayers for this tax who are part of any of the forms of family unit laid down in Article 84 (1) of the recast of the Income Tax Act may request that the Optional regime regulated in this chapter is applied to them taking into account the rules on joint taxation contained in Title VI of the said Act, 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.

(b) The conditions set out in paragraphs (c) and (d) of paragraph 1 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. For the purposes of applying the optional scheme provided for in this Chapter, 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.

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

Article 22. Content of the scheme.

1. Once they have been established, the application of the optional regime shall be developed in accordance with the provisions of this Article.

2. The Tax Administration shall determine the amount of the Income Tax of the Physical Persons corresponding to the period in which the taxpayer has applied for the application of the optional regime.

The calculation will be performed according to the following considerations:

(a) Account shall be taken of all the income obtained by the taxpayer during the period and the personal and family circumstances that have been duly credited.

(b) The provisions of Article 66 of the recast text of the Income Tax Act of the Physical Persons shall apply.

(c) The tax administration shall fix the resulting average rate of charge, which shall be the result of multiplying the following ratio by 100:

In the numerator, the result of minoring the total liquid quota in the amount of the deductions that come by application of the provisions of article 81 of the text recast the Law of the Income Tax of the Persons Physical.

In the denominator, the liquidable base.

The average rate of lien will be expressed with two decimal places.

(d) The average rate of charge thus obtained shall apply to the part of the liquidable basis corresponding to the income obtained during the period in Spanish territory by the taxpayer to whom the scheme applies. optional.

3. If the result of carrying out the operations described in the previous paragraph is less than the overall amount of the amounts paid during the period by the taxpayer as a non-resident income tax, including payments on account, for income obtained in Spanish territory, the tax administration shall, after the necessary checks, return the excess to it, in accordance with the procedure laid down in the Article next.

Article 23. Procedure.

1. Taxpayers for this Tax who meet the conditions set out in Article 21 of this Regulation may apply for the optional regime regulated in this Chapter.

In the taxpayer's death assumptions, the request may be made by the successors of the causative.

2. The Administration may require the taxpayer to provide any supporting documents deemed necessary to demonstrate compliance with the conditions governing the application of the optional regime.

Where appropriate, you will require the taxpayer to provide the necessary documentation within one month, indicating that if you do not do so, you will be given a withdrawal of your request.

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 in Spanish territory, will be presented accompanied by a corresponding translation.

3. Before the settlement of the settlement of the request made, the file shall be made clear to the taxpayer or, where appropriate, to his representative, to make any allegations that he considers relevant.

4. The Administration shall have a period of six months, counted from the time the request is made, to adopt the appropriate resolution, provided that it has all the necessary data and supporting documents.

After that period, the request may be understood to be dismissed, for the purposes of bringing an action against the alleged remedy or for the complaint or to await the express resolution.

In cases of silent dismissal, the later express resolution shall be adopted without any connection to the sense of silence.

5. The resolution shall contain the calculations made in accordance with the provisions of the previous Article. Where appropriate, the tax administration shall return the excess referred to in Article 22 (3) of this Regulation, without prejudice to the practice of subsequent, provisional or final settlement, which shall proceed.

Return will be performed within the time limit set in paragraph 4 above. On the expiry of that period without the payment of the refund for reasons not attributable to the taxpayer, the interest for late payment referred to in Article 26.6 of Law 58/2003 of 17 December 2003 shall be applied to the amount outstanding. In December, General Tax Office, from the day following that of the term of that period and until the date on which its payment is ordered, without the need for the taxpayer to claim it.

6. The form and procedure for payment of the refunds referred to in this Article shall be that laid down for the refunds to be made pursuant to Article 16 of this Regulation.

Article 24. Condition of taxpayers for this Tax.

Without prejudice to the option, if applicable, of an effective taxation in Spain calculated on the basis of the rules of the Income Tax of the Physical Persons, the natural persons to whom the Optional regime regulated in this chapter will in no case lose their status as taxpayers for this Tax. Accordingly, they shall be subject to compliance with all the obligations that they may be required under the provisions of the Non-Resident Income Tax regulatory provisions.

Single end disposition. Authorisation to the Minister for Economic Affairs and Finance.

The Minister for Economic Affairs and Finance is hereby authorised to make the necessary provisions for the implementation of this Regulation.