Order Hac/2990/2003, 21 October, Which Are Modified Models Of Annual Declaration 196, "annual Summary Of Withholdings And Payments On Account Associated With Income Or Income From The Capital Obtained By Consideration...

Original Language Title: ORDEN HAC/2990/2003, de 21 de octubre, por la que se modifican los modelos de declaración anual 196, "Resumen anual de retenciones e ingresos a cuenta correspondientes a rentas o rendimientos del capital mobiliario obtenidos por la contraprestación ...

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Law 46/2002, December 18, partial reform of the personal income tax and by amending the tax law on societies and on the income of non-resident ("Official Gazette" of the 19), has added, through his forty-eighth article, a new paragraph 4 to the fourteenth additional provision of law 40/1998 December 9, the physical personal income tax and other tax rules ("Official Gazette" of the 10). In accordance with new paragraph, banks, saving banks, credit unions and how much natural or legal persons engaged in banking or credit, traffic are obliged, under the conditions established by regulation, to provide to the tax administration the identification of all the accounts opened in such entities or placed by them to third parties , regardless of the mode or denomination adopted, even if I had not been the practice of deductions or payments on account. This supply shall include identification of the holders, authorized or any beneficiary of such accounts.


The regulatory development of this precept the Royal Decree 252/2003, 28 February, amending the regulation of the tax approved by Royal Decree 537/1997, of 14 April, as well as the Royal Decree 2281 has made it / 1998, 23 October, by which develop provisions applicable to certain obligations to supply information to the tax administration ("Official Gazette" of March 13). The Royal Decree 252/2003 added to the Real Decreto 2281 / 1998 cited a new chapter IV, "Obligation to inform about certain accounts in credit institutions", in which develops the legal obligation of information that referred in the previous paragraph, establishing the obligation to declare all the accounts, although not ever pay retention or income account, whose ownership corresponds to taxpayers of the tax on the income of physical persons, subjects tax liabilities or taxpayers of the tax on the income of non-residents with a permanent establishment. In this chapter is enabled to the Minister of finance to determine the time, place and the model agreement with which the statement containing the information that we have been talking about must be presented, and to establish the assumptions that will be mandatory in directly readable by computer presentation.


In application of these ratings, is has understood from expand the field objective of the model 196, "summary annual of retentions and income to has corresponding to incomes or yields of the capital furniture obtained by the consideration derived of accounts in all class of institutions financial, including them based in operations on active financial", so in the same is declared as well as information on withholdings and payments on account practiced, the identification of all the accounts that have not resulted in performance or retention or income account.


This extension of the scope of the model 196 does not affect on the rules concerning the place and deadline for the submission of the same, which remain in force until this time terms.


Approval of the model 196, and physical and logical designs for his presentation by directly readable by computer, was carried out by order of 26 November 1999 ("Official Gazette" of the 30), having been subsequently amended by order of 18 December 2000 ("Official Gazette" of the 21) and by the order HAC/2752/2002 , October 29 ("Official Gazette" of November 7). The extension of the objective scope of the model 196 which is now done does not imply modification of the model or physical and logical designs for his presentation by directly readable by computer, because this design allows, in its current terms, the inclusion of accounts that have not resulted in performance or retention or income to account. Order approving now performs certain clarifications with regard to the information to be included in the model, and particularly in the registration of type 2 (bénéficiaire), to adapt it fully to the obligation of providing information that we have been talking about.


On the other hand, and in addition to the foregoing, the extension of the content of the model 196 does not imply any modification with regard to the obligation contained in the Royal Decree 2281 / 1998 supply to the tax administration information concerning the identity of persons authorized in bank accounts. This obligation will continue meeting through the presentation of currently existing annual declaration, model 191 model, and on the terms provided to today's date.


Law 46/2002, December 18, has changed also, through his forty-article, the wording of article 77 of the law of the tax on the income of the physical persons, which regulates the taxation of members or participants in collective investment undertakings.


According to the new wording of this precept, established certain cases in which does not proceed to compute in the tax base of tax on physical persons income gain or loss equity generated as a result of the reimbursement or transmission of the units or shares in collective investment institutions, provided that the amount obtained in this reimbursement or transmission is intended in accordance with the procedure established to the purchase or subscription of other shares or participations in collective investment institutions.


Given the fiscal importance that has this new course of integration of income, is not necessary to articulate mechanisms so that the tax administration receives sufficient information concerning this type of reimbursement or transmission operations. For this is comes to modify them instructions of filling of the model 187, "statement informative annual relative to acquisitions and disposals of shares and participations in institutions of investment collective", approved by order of 15 of December of 1999 ("Bulletin official of the State" of the 23) and modified subsequently by order of 22 of November of 2000 ("newsletter official of the State" of the 1 of December) , to which is you adds, within the design of the record of operation, a key specific relative to them operations of refund or transmission of shares and shares in institutions of investment collective in which, by attend them circumstances planned in the article 77 that is has cited previously, not is goes to compute the gain or loss heritage generated in the operation.


Novelty of the law 46/2002, December 18, is also the creation of the figure of insured welfare plans, whose fiscal regime is equated to the individual pension schemes provided that they meet a series of requirements which essentially coincide with those charged to pension plans.


This equal treatment to individual pension plans also extends on the contributions made in favour of people with a degree of disability equal to or greater than 65 per 100, according to the provisions of paragraph 6 of the seventeenth additional provision, in the wording given to it by the 50th article of law 46/2002.


Also, it law 46 / 2002 has added, through its article forty-eighth, a new paragraph 3 to the available additional fourteenth of the law of the tax on the income of them people physical, enabling that by via regulatory is established obligations of supply of information to them entities insurance. with regard to them plans of forecast insured that marketed.


This possibility is has made effective by the Real Decree 27 / 2003, of 10 of January ("Bulletin official of the State" of the 11), by which is modifies the regulation of the tax on the income of them people physical, approved by the Royal Decree 214 / 1999, of 5 of February. (2) of the twenty fifth article of the mentioned Royal Decree 27/2003 has given new wording to paragraph 5 of article 66 of the regulation of the tax on the income of the physical persons, establishing for the insurance companies that insured welfare plans to market the obligation to submit, on an annual basis, a disclosure statement, which must contain the identification data of the decision-makers of the plans and the amount of premiums they satisfied. This annual statement shall be submitted in the first thirty days of the month of January of the year following that to which it relates, except in the case of the Declaration to be presented in directly readable by computer, in which the deadline will end the 20 of February of the year immediately following.


In relation to this annual declaration, paragraph 8 of article 66 of the regulation of the tax on the income of physical persons, added by Royal Decree 27/2003 of 10 January, empowers the Minister of finance to establish the form and place of presentation, and the conditions that proceed to make this presentation in directly readable by computer or telematic means.



In the exercise of these ratings, you have understood how most coming to change the order of 22 December 1999 by which the model was approved 345 annual declaration to be submitted by the management entities of pension funds, the promoters of pension plans, entities covered by alternative systems of coverage of benefits similar to those of pension plans and mutual social welfare organizations as well as physical and logical designs for the replacement of Interior blades by supports directly readable by computer ("Official Gazette" of 29), and, in what the model 345 refers, order of 27 July 2001, approved models 043, 044, 045, 181, 182, 190, 311, 371, 345, 480, 650, 652 and 651 in euros, as well as the model 777, document income or return in the case of untimely and complementary settlements, and establishes the obligation to use the necessarily in euros from January 1, 2002 ("Official Gazette" of August 3), in such a way that the scope of the model 345 extends also to the Declaration , by insurance entities, information concerning insured welfare plans marketed, in the terms established in paragraph 5 of article 66 of the regulation of the tax on the income of physical persons.


To this end, through the present order is included among the subjects bound to present the model of 345 statement to the insurance companies which marketed insured welfare plans, and are added to the model and the logical and physical designs specific keys relating to contributions to such plans.


At the same time modifies the own model designation, adding to it a mention of insured welfare plans.


Moreover, not introduce modifications regarding the place, form and deadline for submission of the model 345, ends that continue to be governed by the provisions in force so far.


In addition to the above, the obligation to introduce the annual envelope of the declaraciones-resumen 187 and 196 models, as well as the model 188, "Annual summary of withholdings and payments on account in respect of income or income from capital resulting from operations of capitalisation and life and disability insurance contracts" is deleted in the present order , them exemplary for the on annual of the self-assessment models 126, 117 and 128, respectively, corresponding to the exercise that is declared.


This suppression, which has moreover already had previously done in the remaining annual declaraciones-resumen, facilitated by eliminating, in the respective regulatory orders models 196, 187 and 188, of the clauses which establish the obligation to introduce the annual envelope mentioned copies.


In consequence of the above, and making use of the permissions I have conferred, I have: first-modification of the order of 26 November 1999, by which models are approved 126, in pesetas and euros of income declaracion-documento, and 196 models, pesetas and euros, the annual summary of withholdings and payments on account of tax on the income of physical persons , tax tax and the tax on income of non-residents to permanent establishments, in relation to income or income from the capital obtained by the consideration of accounts in all kinds of financial institutions, including those based on operations on financial assets, as well as designs hardware and software for the presentation of mandatory of the above models 196 by directly readable by computer ("Official Gazette" of the 30).


One. For the purpose of modifying the model designation 196 a, referred to in this paragraph, gives new wording to subsection one of section fifth of the order of 26 November 1999, in the wording given by orders of 18 December 2000 ("Official Gazette" of the 21) and HAC/2752/2002 of 29 October ("Official Gazette" of November 7). This subsection shall be worded as follows: "one. Approves the model 196 euro "tax on the income of natural persons, corporate income tax and tax on the income of non-residents (permanent establishments)." Annual summary of withholdings and payments on account of income from capital and income obtained by the consideration of accounts in all kinds of financial institutions, including those based on operations on financial assets, and informative annual statement of certain accounts in credit institutions", which is contained in annex IV of this order, as well as designs and software for submission mandatory in directly readable by computer that are collected in annex V. This model of annual declaration is composed of the following documents: a. sheet summary, comprising two copies, one for management and one for the person concerned.


b. annual envelope."


Two. Add a six point to the fifth paragraph of the aforementioned order of 26 November 1999, by which the model was approved 196, editorially given by orders of 18 December 2000 ("Official Gazette" of the 21) and HAC/2752/2002 of 29 October ("Official Gazette" of November 7) , with the following wording: "six. Them banks, boxes of saving, cooperative of credit and few people physical or legal is devote to the traffic banking or credit, in accordance with it normative existing, will come forced to declare in the model 196 all those accounts open in such entities whose ownership corresponds to taxpayers of the tax on the income of them people physical, subject passive of the tax on societies or taxpayers of the tax on the income of not residents with establishment permanent , although not exist remuneration, retention or income to count. The information or communication in such cases will include the prior identification of account and persons or entities holders or beneficiaries of this.


The information referred to in the previous paragraph will be provided in accordance with the rules on completion of the model 196 provided for in this order, bearing in mind that references to "the beneficiary" are to be understood made to the owner or beneficiary of the account, as regards accounts that not ever pay, retention or income to account."


3. He paragraph sixth, "term of presentation of them models 196, in pesetas or in euros, in support directly readable by computer", of the order of 26 of November of 1999, in its drafting given by the orders of 18 of December of 2000 and HAC / 2752 / 2002, of 29 of October, is drafted of the following form: "sixth." Deadline for submission of the model 196 in directly readable by computer.


The presentation of the model 196 in directly readable by computer, previously validated in accordance with provisions of the number four of the preceding paragraph of this order, as well as the documentation that accompany it, will take place in the period between January 1 and January 31 of the year following that concerns the Declaration.


As provided in the preceding paragraph shall also apply in relation to information about the accounts that do not ever pay, retention or income account in the year to which the Declaration relates."


Four. Section 3 of the one subsection of the eighth paragraph "Identification of brackets directly readable by computer models 196, in pesetas and euros, and form of presentation", of the order of 26 November 1999 referred to in the first paragraph shall be deleted.


5. Added an addendum to annex V of the order of 26 November 1999, according to the wording given to it by the order of 18 December 2000 and by order HAC/2752/2002 of 29 October, with the following wording: "Addendum:-in cases of accounts that have not resulted in remuneration, retention or income to account" the fields "NIF of the perceiver", "The legal representative VAT" and "surnames and name, corporate name or designation of the recipient" shall contain the number of tax identification of the owner or beneficiary of the account that is declared and, in the case, his legal representative, and the surnames and name, corporate name or designation of the holder or beneficiary.


-In these same cases, in the fields related to "Cash yields", "Cuts", "The retention Base", "Retention", "Payment in kind", "Cuts", "Base of the income account" and "Income account" shall be entered, both the integer part and the part zeros, decimal.


-Where several are holders or beneficiaries of an account that has not generated income or withholdings and payments on account, the information referred to in this section first will take place individually for each one of them, which shall be recorded the holders or beneficiaries of the account number in the field "Number of participants". "The individualization is held in accordance with the proportion of participation of each one of them co-own or cobeneficiarios of the same has, which should do is recorded in the field" percentage of participation "."



Second.-modification of the order of 15 December 1999, by which the model was approved 187, disclosure statement of shares representative of capital or the assets of collective investment institutions and annual summary of withholdings and payments on account of tax on the income of the physical persons, corporation tax and the tax on the income of non-residents in relation to income or capital gains obtained as a result of transmissions or redemption of such shares or participations ("Official Gazette" of the 23).


One. New wording gives the instructions for filling in the field "Type of operation" of the register of type 2 (operation check) indicated in annex III of the order of 15 December 1999, by which the model was approved 187, disclosure statement of shares representative of capital or the heritage of institutions for collective investment and the annual overview of withholdings and payments on account of tax on the income of persons Physical, corporate income tax and tax on the income of non-resident, in relation to income or capital gains obtained as a result of transmissions or repayment of these shares or participations, and physical and logical designs for his obligatory presentation by directly readable by computer, in the wording given to it by the order of 22 November 2000.


These instructions to the field "Type of operation" remain worded in this way: (see image, page 38390) positions nature description of the field 104 alphabetical type of operation shall be indicated the type of operation according to the following values: "a" acquisitions, except those B. key must be entered in that


"B" acquisitions of shares or participations that are reinvested amounts obtained previously in the transmission or reimbursement of other shares or participations in collective investment institutions, and which has not computed the profit or loss equity obtained, in accordance with the provisions of the second paragraph of the letter a) of paragraph 1 of article 77 of the law on personal income tax.


"E" disposals (transmissions or refunds), except those that the F key must be entered.


("F" disposals (transmissions or refunds) in which, by application of it willing in the second paragraph of the letter to) of the paragraph 1 of the article 77 of the law of the tax on the income of them people physical, not appropriate compute the gain or loss heritage generated.


Two. Is suppresses the point 3 of the subsection one of the paragraph four, "identification of them stands directly readable by computer of them models 187, in pesetas and in euros, and form of presentation of the same", of the order of 15 of December of 1999 to is refers this paragraph second.


Third.-modification of the order of 22 December 1999 which approves the model 345 annual declaration to be submitted by the management entities of pension funds, the promoters of pension plans and entities benefiting from alternative systems of coverage of benefits similar to the pension schemes and provident mutual organizations as well as the conditions and designs physical and logical for the replacement of sheets Interior supports directly readable by computer ("Official Gazette" of 29), and of the order of 27 July 2001, by which approve the models 043, 044, 045, 181, 182, 190, 311, 371, 345, 480, 650, 652 and 651, in euros , as well as the model 777, document of entry or return for settlements untimely and complementary, and by which is establishes the obligation of use necessarily them models in euros starting from the 1 of January of 2002 ("Bulletin official of the State" of the 3 of August).


One. The model 345, "plans, funds of Inns, systems alternative and Mutualities of forecast Social."


Annual Declaration", adopted by the first paragraph of the order of 22 December 1999, happens to be called"plans, pension funds, alternative systems, Social Welfare mutuals and insured welfare plans. Annual statement".


Two. 1. amending the third paragraph of the order of 22 December 1999, which approves the model 345, "Obligados to present the model 345", which is worded as follows: "persons or entities must submit this annual statement to which refer articles 60, 62 and 72 and the additional provision of the regulation plans and pension funds approved by Royal Decree 1307 / 1988, of December 30, in the wording given by the Royal Decree 2281 / 1998, of October 23, as well as paragraph 5 of article 66 of the regulation of the tax on physical persons income, approved by Royal Decree 214/1999, of 5 February, in the wording given to it by the Royal Decree 27/2003 ", 10 January, amending the regulation of the tax on the income of physical persons." 2 a new script added to the paragraph third order of 22 December 1999, which approves the model 345, with the following wording: "-the insurance companies which marketed insured welfare plans referred to in article 48.3 of the Act 40/1998 of 9 December, the tax on the income of natural persons and other tax rules" which will include a single relationship of decision-makers that premiums for insured welfare plans, have been satisfied, as well as the amount of such premiums satisfied."


3. Is modifies the paragraph "key and subkeys for the completion of the model 345" of them instructions for the filling of the model 345 that listed in the annex XII of the order of 27 of July of 2001 by which is approve them models 043, 044, 045, 181, 182, 190, 311, 371, 345, 480, 650, 652 and 651, in euros, adding is a new key with the following text : "Insured welfare plans.


Key H. raw satisfied to plans of forecast insured.


The amount of premiums paid by policyholders insured welfare plans referred to in article 48.3 of the law on personal income tax must be given.


Satisfied premiums shall be shown in separate records to insured welfare plans constituting in favour of people with a degree of disability equal to or greater than 65% or inability judicially declared. Remember that, in these cases, the VAT of the beneficiary should be recorded mandatorily. The premium payer may be the own disabled, a relative in the direct or collateral line up to the third degree inclusive, as well as the spouse or those who take them in charge at a regime of guardianship or foster care. The disabled must have been designated in a way unique and irrevocable beneficiary. Where the premium payer is a person other than the disabled, will indicate the payment of the premium by a separate record, and must certify the 'H' key, as well as the ID of the payee."


Four. Amending the wording of the instructions for filling in the field "" registry key of type 2 (declared) approved in annex XIII of the order of 27 July 2001, which approve the models 043, 044, 045, 181, 182, 190, 311, 371, 345, 480, 650, 652 and 651, in euros, by adding a new key "H" , with the following specifications: (see image, page 38391) positions nature description in field 82 alphabetic key plans of forecast insured H premiums satisfied insured welfare plans. It will indicate the amount of the premiums paid by policyholders insured welfare plans referred to in article 48.3 of the law on personal income tax.


Satisfied premiums shall be shown in separate records to insured welfare plans constituting in favour of people with a degree of disability equal to or greater than 65% or inability judicially declared. Remember that, in these cases, the ID of the payee should be recorded mandatorily. The premium payer may be the own disabled, a relative in the direct or collateral line up to the third degree inclusive, as well as the spouse or those who take them in charge at a regime of guardianship or foster care. The disabled must have been designated in a way unique and irrevocable beneficiary. Where the premium payer is a person other than the disabled, will indicate the payment of the premium by a separate record, and must certify the 'H' key, as well as the ID of the payee.


Fourth.-modification of the order of 17 November 1999 why models are approved 128, in pesetas and euros, income declaracion-documento and models 188, in pesetas and euros, the annual summary of withholdings and payments on account of tax on the income of the physical persons, of the tax, the income tax for non-residents to permanent establishments in relation to income or income from the capital from operations of capitalisation and life and disability insurance contracts, as well as physical and logical designs for the replacement of the Interior of the aforementioned models 188 leaves by directly readable by computer ("Official Gazette" of the 20).


The following provisions shall be deleted:



(-The letter c) of one subsection of the eighth paragraph, "Place and form of presentation of the 188 pesetas or euro printed paper", of the order of 17 November 1999, which approved the model of declaration 188, "Annual summary of withholdings and payments on account in respect of income or income from capital resulting from operations of capitalisation and life and disability insurance contracts".


-The last paragraph of the subsection two of the eighth section mentioned in the previous paragraph.


-Point 3 of subsection one of section eleventh, "Identification of brackets directly readable by computer models 188 in pesetas or in euros, and form of presentation of the same", of the order of 17 November 1999.


Available end only. Entry into force.


This order shall enter into force the day after its publication in the Official Gazette and shall apply for the first time, the statements that need to occur on January 1, 2004 concerning information for 2003.


What they communicate to VV.II. for their knowledge and effects.


Madrid, October 21, 2003.


MONTORO ROMERO Hon. Mr. Director general of the State tax administration agency and Hon. Mr. Director general of taxes.

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