Law 40/1998, of December 9, of the Income Tax of the Physical Persons and other Tax Rules ("Official State Gazette" of 10), developed as regulated by Royal Decree 214/1999, of 5 February, by A thorough reform of this tax has been carried out in both its substantive and managerial or procedural aspects, which is approved by the Tax Regulation on the Income of Physical Persons ("Official State Gazette" of 9).

With regard to the latter, Article 79 of that Law in paragraphs 1 and 4 of this Law provides that taxpayers are obliged to submit and sign a declaration for this tax, subject to the limits and conditions laid down by the Regulations shall be established. However, in paragraphs 2 and 3 of that Article, it is excluded from the obligation to declare to taxpayers whose income comes exclusively from personal work, capital and capital gains subject to retention or (a) the entry into account, as well as of the property allocation scheme referred to in Article 71 of the Law, with the limits expressly stated in the provisions contained in those paragraphs and those laid down in the development Regulation of the same. Under this legal authorisation, Article 59 of the Tax Regulation, in the wording given to it by Royal Decree 1968/1999 of 23 December 1999 (Official Gazette of the State of 30), lays down the conditions and limits of exclusion. of the obligation to declare.

As a result of this regulation, as of the 1999 financial year, a high number of taxpayers

for the Income Tax of the Physical Persons cease to be obliged to present the corresponding declaration. The managing procedure of these contributors, whose main phases are constituted by the request for the return and the communication of data and by the performance by the tax administration of the return which, if appropriate, is rules in Articles 81 of the Law and 62 of the Regulation.

With regard to the management procedure established for taxpayers who are obliged to declare, paragraphs 5 and 6 of Article 79 of the Tax Law provide that the declaration shall be made in the form, in time and printed by the Minister for Economic Affairs and Finance, who may approve the use of simplified or special forms of declaration and determine the places of presentation thereof, as well as the documents and supporting documents which must accompany them.

Likewise, the aforementioned Law, in its article 80, provides that the taxpayers who are obliged to declare by this tax, at the time of filing their declaration, must determine the corresponding tax liability and enter it in the place, form and time limits determined by the Minister for Economic Affairs and Finance, and also that the amount of the amount resulting from the self-settlement may be divided into the form that is determined.

The Income Tax Regulation of the Physical Persons has in its article 60.2 that the income of the amount resulting from the self-settlement can be fractioned, without interest or surcharge, in two parts:

The first one, 60 per 100 of its amount, at the time of filing the declaration, and the second of the 40 per 100 remaining, within the time limit determined by the Minister of Economy and Finance, being necessary, to enjoy this profit, that the declaration is submitted within the prescribed period and that this is not a supplementary declaration-settlement.

From this gestational perspective, it is advisable to proceed to the approval of two models of declaration, one general or ordinary applicable, in general, to all the contributors and other special or simplified that may be the use of taxpayers whose income, regardless of their value, comes exclusively from the sources listed in this Order.

With regard to the content and structure of the aforementioned declaration models, all the substantive changes resulting from the reform of the Income Tax of the Physical Persons, whose Entry into force has occurred in the financial year which is the subject of a declaration in the present marketing year.

In relation to the autonomic aspects of the Income Tax of the Physical Persons, it must be significant that the reform of this tax has not altered the structure of the autonomous or complementary charge designed by the Law 14/1996, of 30 December, of Transfer of Tax of the State to the Autonomous Communities and of Complementary Fiscal Measures ("Official State Gazette" of 31). Therefore, the models of the declaration approved in this Order should be used, as in the previous financial year, by all the taxpayers, irrespective of whether the Autonomous Community in which it resides has assumed or not (a) partial tax on the Income of the Physical Persons, or has developed the regulatory powers that correspond to it on this tax figure.

Within these autonomic aspects of the Income Tax of the Physical Persons, the fact that several Autonomous Communities have established, under the development of Article 13.uno.1.ob) of Law 14/1996, must be emphasized. (a) the amount of the amount of tax paid by the taxpayer. In particular, the Autonomous Communities which have approved deductions for the 1999 financial year are as follows:

Autonomous Community of the Balearic Islands. Law 9/1997, of 22 December, of various Tax and Administrative Measures ("Official Gazette of the Autonomous Community of the Balearic Islands" of the 30 and "Official Gazette of the State" of 17 April 1998), and Law 6/1999 of 3 April 1999, of the Guidelines for Territorial Planning of the Balearic Islands and Tax Measures ("Official Gazette of the Balearic Islands" of 17 April and "Official State Gazette" of 25 May).

Autonomous Community of Castilla y León. Law 13/1998, of 23 December, of Economic, Fiscal and Administrative Measures ("Official Gazette of Castilla y León" of the 30th and "Official Gazette of the State" of 5 February 1999).

Autonomous Community of Catalonia. Law 25/1998 of 31 December 1998 on Administrative, Fiscal and Adaptation Measures to the Euro (Official Journal of the Government of Catalonia of 31 and "Official Gazette of the State" of 2 February 1999).

Autonomous Community of Galicia. Law 7/1998, of 30 December 1998, of Tax Measures, of Budget Regime, Civil Service and Management ("Official Journal of Galicia" of 31 and "Official Gazette of the State" of 25 March 1999).

Autonomous Community of Madrid. Law 26/1998 of 28 December 1998 on Tax and Administrative Measures (Official Gazette of the Madrid Community of 30 and Official Gazette of 29 May 1999).

Autonomous Community of the Region of Murcia. Law 11/1998, of 28 December, of Financial, Administrative and Regional Civil Service Measures ("Official Gazette of the Region of Murcia" of 31 and "Official Gazette of the State" of 27 April 1999).

Autonomous Community of La Rioja. Law 12/1998, of 17 December, of Fiscal and Administrative Measures, ("Official Gazette of La Rioja" of 29 and "Official Gazette of the State" of 29).

Autonomous Community of Valencia. Law 10/1998, of 28 December, of Fiscal Measures, Administrative and Financial Management and of the Organization of the Valencian Generality ("Official Journal of the Valencian Generality" of the 31 and "Official Gazette of the State" of 9 February 1999).

As far as the tax rate is concerned, it should be noted that no Autonomous Community has varied the amounts of the scale contained in Article 61 of the Tax Act, in which case such a scale must be applied by all taxpayers irrespective of the place of their habitual residence.

In short, according to the legal enablement contained in Article 79 (5) and (6) of the Tax Law and in order to simplify the formal obligations to be filled by taxpayers, it has been estimated As in previous years, it is appropriate to proceed with the adoption of single declaration models, in which the autonomic aspects are duly differentiated. In this sense, all the autonomous deductions applicable in the 1999 financial year consist of each of the forms of declaration, grouped by Autonomous Community, in order to facilitate the identification of those, where appropriate, to be completed.

With regard to the Tax on Heritage, Law 19/1991, of 6 June, of the Tax on Heritage ("Official State Gazette" of 7), determines

in Article 37 the subjects required to submit a declaration for this Tax and provides in Article 38 that such a declaration shall be made in the form, deadlines and forms established by the Minister of Economy and Finance may, in the same way, determine the places of presentation of the same.

In identical sense to what has been stated about the rate of the Income Tax of the Physical Persons, it can be noted that, although the precisited Law 14/1996 establishes that the Autonomous Communities will be able to regulate the minimum exempt and the rate of the Tax on the Heritage, the fact is that no Autonomous Community has modified the amounts determined for these purposes by Law 19/1991. Consequently, all taxpayers, regardless of whether or not their Autonomous Community has assumed the transfer of the Tax on Heritage, or have developed the regulatory powers that correspond to it on this tax figure, they shall apply the amounts of the minimum exempt and the tariff previously expressed.

For all the above, it is necessary to dictate the precise rules for the approval of the models of declaration for the Income Tax of the Physical Persons and for the Tax on the Heritage, as well as the references to the identification of the places, time limits and the form of presentation of declarations and of the performance of the revenue or, where appropriate, of the request for the returns resulting from them.

In your virtue and making use of the authorizations I have granted, I have:

First. Forced to declare by the Income Tax of the Physical Persons.

1. In accordance with the provisions of Article 79 of Law 40/1998 of 9 December 1998 on the Income Tax of Physical Persons and other Tax Rules, taxpayers shall be obliged to submit and sign a declaration for this purpose. tax, subject to the limits and conditions laid down in Article 59 of the Tax Regulation, approved by Royal Decree 214/1999 of 5 February. In any case, they will be obliged to declare the taxpayers who have the right to deduct for investment in housing, double taxation internationally or make contributions to Pension Plans or Social Welfare Mutual Social Welfare Plans, which will reduce the tax base, when exercising such a right.

2. Notwithstanding the foregoing, taxpayers shall not be required to declare income from the following sources exclusively:

(a) Job flows, with the limit of 3,500,000 gross annual pesetas in individual or joint taxation. This limit shall be 1,250,000 pesetas for taxpayers who receive income from work coming from more than one payer, who receive compensatory pensions received from the spouse or annuities for food other than those provided for in the Article 7 (k) of the Tax Law and, in general, where the payer of the income of the labour is not obliged to retain in accordance with the provisions of Article 71 of the Tax Regulation.

(b) Capital assets and capital gains subject to withholding or entry into account, and grants for the purchase of official or price-to-price protection homes not exceeding 50,000 pesetas per year, with the total limit of 250,000 pesetas per year.

(c) Real estate charges referred to in Article 71 of the Tax Law with the limit of 50,000 pesetas per year, provided that such income comes from a single property.

3. The submission of the declaration, in cases where it is required to do so, shall be necessary to obtain refunds on account of the payments made, including for those purposes the deduction for the programme PREVER a The law of 8 October 1997 ("Official State Gazette" of the 10).

Second. Modalities of declaration for the Income Tax of the Physical Persons.

Statements by the Income Tax of the Physical Persons are two modalities:

1. A simplified declaration which, in accordance with the model approved in the fourth paragraph of this Order, may be used by taxpayers whose income, irrespective of their value, comes from one of the following sources and concepts:

a) Res of work.

b) Real estate capital (c) Capital flows of capital.

(d) Imputations of real estate income from urban buildings not affected by economic activities or income generators of real estate, excluding habitual housing and unbuilt land.

e) Earnings and losses arising from transfers or repayments of shares or units in collective investment institutions effected from 1 February 1999, as well as from awards subject to retention or income from participation in games, contests, raffles or random combinations.

(f) Property gains that are evidenced in the transmission of the taxpayer's usual dwelling when the total amount obtained is reinvested in the acquisition of a new habitual dwelling, under the conditions established in Article 39 of the Tax Regulation.

Without prejudice to the foregoing paragraphs, they may not present a simplified declaration:

Taxpayers who have obtained income of different nature from those listed above.

Taxpayers who have obtained exempt income which, however, must be taken into account for the purposes of calculating the rate of charge applicable to the remaining income.

Taxpayers who satisfy their children's annuities by judicial decision, when the amount of those is lower than the general liquidable base and must apply the general and autonomous or complementary scale of the imposed separately on the amount of the annuities for food and the rest of the general liquidable basis.

Taxpayers who have the right to make compensation for negative items from previous years.

Taxpayers who intend to regularise tax situations from previously filed statements.

2. An ordinary declaration which, in accordance with the model approved in the fourth paragraph of this Order, is generally applicable to all taxpayers, and the use of which is compulsory for those who cannot use the simplified model.

Third. Obliged to declare for the Tax on the Heritage.

In accordance with the provisions of Article 37 of Law 19/1991, of 6 June, of the Tax on the

Heritage, will be required to file a declaration for this tax:

(a) Taxpayers subject to the personal obligation tax, where their taxable amount, determined in accordance with the rules governing the tax, is higher than or when, not giving rise to The value of their property or rights, determined in accordance with the rules of the tax, is higher than 100,000,000 pesetas.

(b) Taxpayers who are subject to the actual duty tax, whatever the value of their net worth.

Fourth. Approval of the models of declaration for the Tax on the Income of the Physical Persons and for the Tax on the Heritage.

1. The models for the simplified and ordinary Income Tax declaration of the Physical Persons, and the Tax on the Heritage and the income or return documents, consisting of:

(a) Declarations for Taxes on the Income of Physical Persons and on Heritage, as set out in Annex I:

Model D-101. Simplified declaration of the Income Tax of the Physical Persons.

Model D-100. Ordinary Income Tax Statement of the Physical Persons.

Model D-714. Declaration of the Tax on Heritage.

(b) Entry or return documents, as set out in Annex II:

Model 100. Document of entry or return of the simplified and ordinary declaration of the Tax on the Income of the Physical Persons.

Model 102. Document of entry of the second term of the simplified and ordinary declaration of the Tax on the Income of the Physical Persons.

Model 714. Income document of the declaration of the Tax on Heritage.

2. The return envelopes, as set out in Annex III, are approved and listed below:

(a) On the return of the income tax returns of the Physical Persons.

b) Return on P.A.D.R.E. of the Income Tax returns of the Physical Persons generated by the printing module developed by the State Tax Administration Agency.

c) On the return of the declaration of the Tax on Heritage.

d) On the return of P.A.D.R.E. from the declarations of the Tax on Heritage generated by the printing module developed by the State Administration of Tax Administration.

Fifth. Deadline for the presentation of the income tax returns of the Physical Persons and the Tax on the Heritage.

1. The time limit for the presentation of the income tax returns for the physical persons shall be between 2 May and 20 June 2000, inclusive.

By way of derogation from the foregoing paragraph, the declarations entitled to the refund and those in which it is waived must be filed between May 2 and June 30, 2000, inclusive.

2. The declaration for the Tax on the Heritage must be presented, if necessary, in conjunction with that of the Tax on the Income of the Physical Persons, within the same period of the latter.

By way of derogation from the foregoing paragraph, in those cases where there is no obligation to file a statement of the Income Tax of the Physical Persons, the declaration of the Tax on the shall submit within the period from 2 May to 30 June 2000 inclusive.

Sixth. Place of presentation and income of the declarations of the Income Tax of the Physical Persons and the Tax on the Heritage.

1. The taxpayers who are obliged to declare by the Income Tax of the Physical Persons or by the Tax on the Heritage must determine the tax liability corresponding to these taxes and, if necessary, enter the amounts At the time of filing the respective declarations, the Treasury.

2. The filing and realization of the income resulting from the autoliquidations for the Income Tax of the Physical Persons may be made in the deposit entity that provides the cash service in the Delegation of the State Agency Tax Administration or Administrations of the same in whose territorial demarcation the declarant has its tax domicile, as well as in any collaborating entity (Banks, Savings Banks or Credit Unions) of the province corresponding to your tax address.

3. In those cases in which the declarations for the Income Tax of the Physical Persons are to be returned, the presentation of the same may be carried out both in the Delegation of the State Agency of Tax Administration or Administrations of the same, in whose territorial demarcation the tax domicile has the declarant, as in any office located in the national territory of the collaborating entity in which you want to receive the amount of the refund, making In both cases, the Customer Account Code (C.C.C.) that identifies the account to which the transfer. In the event that the filing takes place in a working party located outside the province of the declarant's tax domicile, the statements must necessarily bear the identifying labels provided to the effect of the State Tax Administration Agency.

When the taxpayer does not have an open account with a contributing entity, this circumstance may be indicated by accompanying the written statement addressed to the Administrator or Delegate of the State Administration Agency. Tax applicable, who, in the light of the same and prior to the relevant checks, may order the carrying out of the refund that proceeds through the issuance of the Banco de España's nomination.

You may also order the return to be made by issuing a cross-check or a nominee from the Banco de España when it cannot be made by bank transfer.

4. Negative statements of the Income Tax of the Physical Persons and those in which the return is waived shall be submitted either directly or by registered post to the Delegation

or Administration of the State Administration of Tax Administration corresponding to the tax domicile of the declarant.

5. The declaration of the Tax on the Heritage must be presented, if necessary, in conjunction with that of the Income Tax of the Physical Persons in the same place as the latter.

Notwithstanding the foregoing, in the cases in which the declaration for the Income Tax of the Physical Persons is negative or the return is waived and the one corresponding to the Tax on the Heritage is positive, both must be presented at the place where the entry of the latter is made, in accordance with the provisions of paragraph 2 of this paragraph.

In cases where no declaration is made for the Income Tax of the Physical Persons, the declaration for the Tax on the Heritage must be presented in the places listed in the number 2 of the present paragraph if the result of this declaration is positive, or directly, or by registered post, before the Delegation or Administration of the State Administration of Tax Administration corresponding to the tax domicile of the declarant, if the result is negative.

6. Taxpayers for the Income Tax of the Physical Persons and the Taxpayers for the Tax on the Heritage subject by personal obligation that have their habitual residence abroad and those who are outside the national territory during the period referred to in the fifth paragraph of this Order may additionally make the income or request the refund for the Income Tax of the Physical Persons as well as the income from the Tax on the Assets in the offices located abroad of the deposit institutions authorised by the Agency State of Tax Administration to act as collaborators to carry out these operations.

These statements will be addressed to the Delegation of the State Administration of Tax Administration in whose demarcation they had their habitual residence prior to their residence abroad.

Seventh. Form of presentation of the declarations of the Income Tax of the Physical Persons and the Tax on the Heritage.

1. The declarations of the Income Tax of the Physical Persons and the Tax on the Heritage shall be presented according to the models corresponding to those approved in this Order, signed by the declarant and duly completed all data that affects you from the data collected in the same.

In the case of a joint declaration for the Income Tax of the Physical Persons, the declaration will be signed and presented by the members of the family unit of age who will act on behalf of the minors and of the most disabled judicially integrated in it, in the terms of Article 44 of Law 230/1963, of December 28, General Tax ("Official Gazette of the State" of 31).

2. Also, the declarations and their corresponding income or return documents entered into by the declarant in the models which, adjusted to the contents approved for the same in the fourth paragraph of this paragraph, shall be valid. Order, they are generated exclusively through the use of the printing module developed, for these purposes, by the State Agency of Tax Administration.

3. The declarations for the Income Tax of the Physical Persons shall be accompanied by the copy for the Administration of the document of entry or return, model 100 and, if applicable, of the following documents, duly completed:

(a) Notifications of the charges made by transparent companies that the taxpayers have included in their tax base.

(b) The taxpayers to whom the charge of income in the international tax transparency regime referred to in Article 75 of the Tax Law applies, shall also provide the following information: relating to the non-resident entity in Spanish territory:

Name or social reason and place of the registered office.

Administrators relationship.

Balance and Profit and Earnings Account.

Amount of positive income to be charged.

Justification of the satisfied tax on the positive income to be charged.

Eighth. Fractionation of the payment resulting from the Income Tax declaration of the Physical Persons.

Taxpayers may be able to split, without interest or surcharge, the amount of the income of the differential fee resulting from their self-settlement for the Income Tax of the Physical Persons in two parts:

The first, 60 per 100 of the amount, at the time of filing the declaration, and the second, of the remaining 40 per 100, until November 6, 2000.

To enjoy this benefit it will be necessary for the declaration to be filed within the time limit set forth in the fifth paragraph of this Order. It shall not be split in accordance with the procedure laid down in the preceding paragraph, the entry of the supplementary statements.

Ninth. Domicile of the second term.

1. Taxpayers who have broken down the payment resulting from the Income Tax declaration of the Physical Persons may carry out the domicile of the 40 per 100 corresponding to the second term in the contributing entity in which they carry out the entry of the first term, completing to this effect the space corresponding to the domicile of the second term of the document of entry or return, model 100.

This fulfillment shall serve as a justification for the debit order for the contributing entity, which shall, if necessary, take into account the amount entered into the account on 6 November 2000. immediately in the restricted account of collaboration in the collection of the taxes.

Subsequently, the contributing entity shall transmit to the taxpayer supporting the income made, in accordance with the specifications set out in Annex IV of this Order, which will serve as an income-supporting document carried out at the Treasury.

2. Taxpayers who do not wish to house the second term in a contributing entity will have to directly effect the income of that period in any of these entities or in the deposit entity that provides the service of the box in the Delegation or Administration of its tax office, until 6 November 2000, including, by means of the presentation of the duly completed model 102.

10th. Use of identifying labels.

1. The taxpayer for the Income Tax of the Physical Persons and for the Tax on the Heritage that must subscribe the respective declaration, must adhere the identifying labels in the spaces reserved to the effect.

When identification labels are not available, the tax identification number (N.I.F.) must be entered in the space reserved for the purpose, accompanying the "Copies for Administration" photocopy of the card or document proving the number.

2. If the taxpayer does not have identifying labels or the tax identification number (N.I.F.), it must appear in the space for the purpose of the national identity document (D.N.I.), accompanying the "Copies for Administration" photocopies of such document.

3. In the case of a joint declaration for the Income Tax of the Physical Persons formulated by a family unit composed of both spouses, if any one of them has no tax identification number (N.I.F.), it must be entered in the space for the purpose of the number of its national identity document (D.N.I.), accompanying the "Copy for Administration" photocopy of that document.

Single end disposition.

This Order shall enter into force on the day following that of its publication in the "Official State Gazette".

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

Madrid, 14 March 2000.

HANGING OUT AND FIGAREDO

Ilmo. Mr. Director-General of the State Agency for Tax Administration and Ilmo. Mr. Director General of Tribute.

(SEE IMAGES, PAGE 11473 TO 11558)