The independent regulation of direct taxation on the income of non-resident taxpayers in Spanish territory, carried out with the approval of Law 41/1998, of 9 December ("Official State Gazette" of 10 of (December), of the Non-Resident Income Tax and Tax Rules, makes it necessary to amend the rules and models of the declaration relating to the income obtained without permanent establishment mediation, adapting them to the new rules, basically contained in the aforementioned law and in the regulation which developed, approved by the sole article of Royal Decree 326/1999, of 26 February ("Official State Gazette" of 27 February).

The declaration of the income obtained in Spanish territory without mediation of permanent establishment is regulated, in general, in Article 27 of the Tax Law and in Article 6 of its Implementing Regulation. In addition, for the particular case of transfers of immovable property located on Spanish territory, the obligation to declare is set out in Article 18 (4) of the Tax Regulation. On the other hand, in accordance with the provisions of Article 20 of the Tax Regulation, when a withholding tax has been incurred or income higher than the tax rate, in order to request the tax administration to repay the excess The Commission shall, in accordance with Article 1 (1) of Regulation (EEC) No 35/90, provide for the application of the provisions of this Regulation to the Commission for the purposes of this Regulation.

The most significant developments affecting the income statement obtained without permanent establishment mediation come from the fact that this new law puts the tax levy mechanism on the obligation to to retain and enter into account. To this end, in the field of personal information, it is established that the liability of solidarity shall not exist when the obligation to retain and enter into account as referred to in Article 30 of the Tax Law is applied. This provision is also coordinated with Article 27 (3) of the same legal text, according to which the tax payers shall not be required to submit the statement corresponding to the income in respect of which they had been paid. (a) the amount of the amount of the amount of the amount of the tax paid by the person concerned;

As for the way to declare, the separation, in a specific model, of the declaration of the property gains derived from the transmission of real estate is maintained. Likewise, the ordinary model 210 is maintained to declare each income separately, as corresponds to this type of taxation in which the charge falls on each transaction, with an instant accrual. In addition, as a consequence of the relevant role that the personal elements, as defined in Chapter I of the Law, play in the management of this Tax, the possibility of including more than one income in the same declaration is maintained, but using the Specific model 215, extending the assumptions for use.

According to Article 27 of the Law, the tax liability can be declared and entered in the tax liability by the solidarity-based individuals defined in Article 8 of the Tax Law. Furthermore, in accordance with Article 20 of the Regulation, in the case of declarations with a request for repayment, they may also be submitted by the persons required to retain them.

As far as the deadlines are concerned, no substantial changes are made in relation to the previous legislation.

As for returns with application for repayment, the time limit for the declaration to the established to apply for refunds in Article 20 of the Tax Regulation, i.e. two years when it derives from the the application of a Convention to avoid double taxation, or the specific time limits laid down in the Development Orders of certain Conventions. The Minister for Economic Affairs and Finance may declare, on the condition of reciprocity, that the term is four years. In order to maintain uniform standards, the deadline is set at four years when it comes from Spanish domestic legislation.

In addition, in accordance with Article 18 of the Regulation, the income derived from transfers of immovable property located in Spain by taxpayers acting without permanent establishment shall be declared in the period of three months from the end of the period laid down for the entry of the withholding tax, if any, on the agreed consideration.

In addition to the regulation of the income statement obtained without permanent establishment mediation, in order to avoid the regulatory dispersion in the field of taxation of non-residents, and following the scheme of the preceding legislation, it has been chosen to include in the same provision the rules that affect various obligations arising from Law 41/1998, of 9 December, of the Income Tax of Non-Residents and Tax Rules, and some point-in-time aspects in relation to the rules of declaration in the Heritage Tax, also referred to non-resident taxpayers.

The Order is structured in seven sections: The first one dedicated to the declaration of the income obtained without the mediation of permanent establishment; the second, referring to the declaration of the retention practiced in the acquisition of immovable property to non-residents without permanent establishment; the third, relating to the declaration of the Special Gravamen on Non-Resident Entities ' Property; the fourth, which contains the simplified declaration; the fifth, dedicated to the requirements and conditions for the use of the models in euro; the sixth, which includes other rules relating to the taxation of non-residents by permanent establishment, and the seventh, on the rules for the declaration of the tax on the property accrued by actual obligation.

On the other hand, in additional provisions, the model of certificate to be issued by the managing offices of the tax residence in Spain is incorporated, a reference to transactions in foreign exchange and other (i) subdivisions of the euro and the regulation of the accrediting certification of the subjection to the Income Tax of the Physical Persons or the Tax on Societies.

In this respect, it should be noted that the inclusion in this Order of official models of the tax residence certificate is due to the need to homogenise the certificates of residence which must have an effect on them. Foreign tax administrations to credit the condition of residents in Spanish territory. On the other hand, the accrediting certification of the subjection to the Income Tax of the Physical Persons or the Tax on Societies is motivated by the article 18.2, letter b), of the Regulation of the Income Tax of Non-Residents, to the effects of the non-practice of the retention provided for in that Article.

Article 33 of Law 46/1998 of 17 December on the introduction of the euro authorizes the Minister for Economic Affairs and Finance to approve the models of declarations and self-approval in euro, as well as the conditions and circumstances of their use, in respect of taxes payable as from 1 January 1999. The plan for the transition to the Euro of 27 July 1998, adopted by the State Tax Administration Agency, provides for the desirability that non-resident declarations are denominated in euro during the transitional period. As a result, the declaration models approved in this Order contain the two versions, in pesetas and euros, being able to opt for the use of the version in euros according to the requirements that are established in its approval.

Paragraph 2 of the second provision of Law 41/1998, of 9 December, of the Income Tax of Non-Residents and Tax Rules, provides that the models for the declaration of this tax and those of its payments to It will be approved by the Minister of Economy and Finance, which will establish the form, location and time limits for its presentation, as well as the assumptions and conditions of presentation of the same by telematic means.

Article 20.1 of the Rules of Procedure states that, where a withholding tax has been incurred or has been incurred in excess of the tax rate, the tax authorities may be asked to refund the excess. To this end, the self-settlement of the tax in the model determined by the Minister for Economic Affairs and Finance shall be applied.

On the other hand, Article 17.4.b) of the Law provides that the Minister of Economy and Finance shall indicate the percentage applicable to the determination of the taxable amount of certain permanent establishments when the latter is estimates of the costs incurred by them.

Likewise, the only final provision of the Tax Regulation, approved by the single article of Royal Decree 326/1999 of 26 February, authorizes the Minister of Economy and Finance to make the necessary provisions for the Application of the Regulation.

On the other hand, article 7.4 of the Non-Resident Income Tax Regulation states that the Minister of Economy and Finance will establish the models to be used for the declaration of the Special Gravamen on Goods Buildings of Non-Resident Entities.

Regarding the Tax on Heritage, Article 36.One of Law 19/1991, of 6 June ("Official State Gazette" of 7 June), provides that taxable persons are obliged to make a declaration, to practice self-settlement and, where appropriate, to enter the tax liability on the site, form and time limits to be determined by the Minister of Economy and Finance. On the other hand, Article 38 of the same law provides that the Minister for Economic Affairs and Finance may approve the use of simplified or special declarations.

For these purposes and in use of the authorizations I have granted, I have:

First. -Rents obtained without permanent establishment mediation.

One. Income tax declaration obtained in Spain without permanent establishment mediation.

1. In accordance with the provisions of Article 27 of Law 41/1998 of 9 December, and in Article 6 of the Tax Regulation, the taxpayers of the Income Tax of non-residents who obtain income subject to the same without mediation Permanent establishment are obliged to make a statement on such income.

2. By way of derogation from the preceding number 1, the tax payers shall not be obliged to submit the statement corresponding to the income for which the withholding tax has been made or the entry into account of the Tax, in respect of income subject to withholding tax or income but exempt under the provisions of Article 13 of the Tax Act or in a double taxation convention that is applicable.

3. In particular, they are required to file a tax return:

Taxpayers who obtain income subject to the tax excepted from the obligation to retain and enter into account in accordance with Article 14 (3) of the Tax Regulation.

Non-resident natural persons for the imputed income of the real estate as referred to in Article 23.5 of the Tax Act.

Taxpayers who get paid returns for people who do not have the status of required to practice withholding or income on account.

In the case of transfers of immovable property located in Spanish territory, non-resident taxpayers shall declare, and enter into their case, the definitive tax in accordance with the terms of Article 4 (4) of the Treaty. 18 of the Tax Regulation.

4. Where a withholding tax on the income of the taxpayer in excess of the tax rate has been applied, a declaration shall be made to request the excess over the said fee, in accordance with the provisions of the Article 20 of the Tax Regulation.

5. When making the declaration of the income obtained in Spanish territory without permanent establishment mediation, the corresponding tax liability shall be determined and entered, where appropriate. In the event that any of the exemptions provided for in the tax rules are applicable, the self-validation shall be carried out in the light of those exemptions.

6. Where the income declared has been obtained by taxpayers who are resident in countries with which Spain has a signed convention to avoid double taxation and are taken into account, the tax liability shall be determined in its declaration. directly applying the limits of taxation or the exemptions provided for in the respective convention.

7. They may also make the declaration and, where appropriate, income from the tax liability of the solidarity officers defined in Article 8 of the Tax Law. In addition, in the case of declarations with a return application, they may also be submitted by the persons required to retain them.

Two. Modalities of declaration.

1. Ordinary statement.

This is the general character, which will be used to declare each rent separately. Any type of income may be declared in it, except for income derived from transfers of immovable property, for which its specific modality shall be used.

2. Collective declaration.

Allows you to group in the same statement several income earned in the same calendar quarter by one or more taxpayers.

In these statements, it should be taken into account that the individual liquidations of the contributors are to have the same result, grouping together these effects into two types, the result to enter or zero quota and the result to be returned.

No collective statements may be submitted in the following cases:

(a) The cases in which, in accordance with Article 23.2 of the Tax Law, the costs provided for in that provision are deducted for the determination of the tax base.

(b) The income attributed to urban real estate.

When this document is used to declare returns on buildings located within the territorial scope of several delegations of the Tax Office, a declaration must be submitted in each of the delegations concerned, (a) comprehensive income for buildings located in their territorial area.

When used to declare property gains, they shall be included in a separate and separate statement from which, where applicable, is used for the return of returns obtained in the same period. In no case shall the property gains derived from transfers of real estate be included in this declaration for which the specific modality shall be used.

Collective statements may be submitted by means of directly readable computer support, in accordance with the provisions of the following number.

3. Income statement derived from transfers of real estate.

This mode will be used to declare property gains derived from real estate transmissions.

In the case of losses, this statement must also be filed if the right to return the withholding tax that had been practiced is to be exercised.

Exceptionally, when the immovable property is shared by a marriage in which both spouses are non-residents, a single declaration may be made.

Three. Approval of the models of declaration.

The models, in pesetas and in euros, of ordinary, collective declaration and income derived from transfers of real estate, of the Income Tax of non-residents, are approved for the taxpayers of the tax that obtain income in Spain without permanent establishment mediation, and the entry or return documents, with the following name and content:

1. Model 210. Non-Resident Income Tax. Non-residents without permanent establishment. Ordinary statement in pesetas.

This declaration model is shown in Annex I.

Model 210. Non-Resident Income Tax. Non-residents without permanent establishment. Ordinary euro statement.

This model declaration is set out in Annex II. The number of supporting documents appearing in that model shall be a sequential number, the first three digits of which shall be 260.

Model 210, both in pesetas and in euros, consists of three copies: "Copy for Administration", "Copy for the contributory-representative" and "Copy for the person responsible for solidarity or retainer".

The corresponding income or return document also consists of a fourth copy for the contributing entity.

2. Model 215. Non-Resident Income Tax. Non-residents without permanent establishment. Collective declaration in pesetas.

This model is shown in Annex XI.

Model 215. Non-Resident Income Tax. Non-residents without permanent establishment. Collective declaration in euro.

This model is shown in Annex XII. The number of supporting documents appearing in this model shall begin at 265.

Model 215, both in pesetas and in euros, consists of a summary sheet and interior sheets. Each sheet has two copies: "Copy for Administration" and "Copy for declarant".

The corresponding income or return document also consists of a third copy for the contributing entity.

The statements which, in accordance with the contents of the model approved in this Order, shall be made with the white paper printing module which, if necessary and for these purposes, shall be prepared by the State Agency shall be equally valid. Tax Administration.

3. Model 212. Non-Resident Income Tax. Non-residents without permanent establishment. Income statement derived from transfers of real estate in pesetas.

This model is shown in Annex V.

Model 212. Non-Resident Income Tax. Non-residents without permanent establishment. Income statement derived from transfers of real estate in euro.

This model is shown in Annex VI. The number of supporting documents appearing in that model shall start at 262.

Model 212, both in pesetas and in euros, consists of a page with two copies: "Copy for Administration" and "Copy for the declarant".

The corresponding income or return document also consists of a third copy for the entity that provides the Caja service.

4. In addition, for each model there is an envelope in which copies will be included for the Administration of the declaration and the document of entry or return, as well as the documentation to be accompanied to the declaration.

Four. Time limit for the submission of declarations, in pesetas and in euro.

1. Standard declaration, model 210.

The filing and revenue period will generally be one month from the date of the accrual of the income.

However, the income attributed to the real estate located in Spanish territory as referred to in Article 23.5 of Law 41/1998 of the Income Tax of non-residents shall be declared between 1 January and 20 of June following the date of accrual.

Statements with a return request may be filed from the end of the period of return and income from the withholding or revenue to account for the return, within the following time limits:

Two years, in the event that the application derives from the application of a Convention to avoid double taxation or, where appropriate, in that provided for in the Convention's Development Order. This period shall be four years when the Minister for Economic Affairs and Finance has declared it, subject to reciprocity.

Four years, in the remaining assumptions.

2. Collective declaration, model 215.

In general, the filing period and, where applicable, income, will be the first twenty calendar days of the months of April, July, October and January, in relation to the income earned in the previous calendar quarter.

Statements with a return application may be submitted after the twenty calendar days following the end of the calendar quarter to be declared, in the following time limits:

Two years, in the event that the application derives from the application of a Convention to avoid double taxation or, where appropriate, in that provided for in the Convention's Development Order. This period shall be four years when the Minister for Economic Affairs and Finance has declared it, subject to reciprocity.

Four years, in the remaining assumptions.

3. Income statement derived from transfers of real estate, model 212.

Income statements arising from transfers of immovable property shall be filed within three months after the end of one month from the date of the transfer of the immovable property.

Five. Place of presentation and entry of the declarations, in pesetas and in euros.

1. The common declarations, model 210, and collective declarations, model 215, shall be submitted to the Delegation of the State Agency of the competent tax administration, or administrations dependent on it, in accordance with the following rules:

Dealing with real estate income or income from urban real estate, corresponding to the location of the property.

In the remaining cases:

(a) If the declaration is presented by a representative, the delegation corresponding to the tax domicile of the latter.

(b) If the declaration is presented by a solidarity officer, the delegation corresponding to the tax domicile of the same.

(c) If this is a return request made by a subject to be retained, the delegation corresponding to the tax domicile of the latter.

d) If the statement is presented by the taxpayer himself, the delegation of the representative's tax domicile. In the absence of a representative:

Dealing with yields, corresponding to the payer's tax domicile. In the case of collective declarations involving returns satisfied by a paying agent with a different tax domicile, the tax domicile of the paying agents, as a whole, shall be of the highest value.

Dealing with property gains, if they are subject to withholding tax, that of the tax domicile of the obligor to retain; if they are not, the corresponding to the tax domicile of the depositary or manager of the goods or rights or, in its defect, the Delegation of the State Administration of Tax Administration in Madrid. In the case of collective declarations, it shall be treated as the largest, accumulating, for these purposes, the gains linked to the same holding, depositary or manager.

2. Statements of income derived from transfers of immovable property, model 212, shall be submitted to the Delegation or Administration corresponding to the place of the property.

3. However, the Central Unit for the Management of Large Enterprises and the Regional Large Enterprise Management Units shall be competent in the case of declarations submitted by tax authorities attached to them or in the case of statements made by taxpayers and, in application of the rules of the preceding number 1, point (d), the retainer or the person responsible for determining the place of presentation is attached to these Units.

4. Return or return request.

At the time of filing the declaration-settlement, the tax liability will be entered or the return resulting from the autoliquidation will be requested, using the corresponding income or return document.

In the case of statements to be entered, the filing and entry will be made:

(a) Dealing with ordinary, model 210, and collective declarations, model 215, provided that the identification labels provided by the State Tax Administration Agency are adhered to and no more than one month from the expiry of the period of such declarations, in any cooperative entity in the province corresponding to the Delegation to which they are to be presented, including the offices and subsidiaries abroad authorized by the Director of the Department of Collection of the State Administration of Tax Administration.

Where such labels are not available or more than one month has elapsed since the deadline, the filing and entry must be made through the deposit institution that provides the Caja service in the Delegation which corresponds to, or administrations dependent on, in accordance with point 1 above.

(b) In the case of income statements arising from transfers of immovable property, model 212, the deposit shall be made in the deposit institution providing the cash service in the Delegation or Administration of the Agency. State of Tax Administration in whose territory the property is located.

In the case of a declaration to be returned or no fee to be entered, the declaration-settlement and the entry or return document shall be submitted to the Delegation or Administration corresponding to points 1 and 2 previous or in the Central Unit of Management of Large Enterprises or in the Regional Units of Management of Large Enterprises, in respect of those submitted by tax obliged to these Units. Such declaration may be submitted in person or by registered post.

When the result of the self-validation is to be returned, the corresponding return or return document will be used to request the return, by entering the Customer Account Code that identifies the account in which the the transfer shall be effected. The banking institution shall certify the data of the account and its holder. The owner of the bank account must be the taxpayer or the person in charge of the account or the retainer or representative who submits the declaration.

When the return is requested in an account whose holder is the representative of the taxpayer who is not at the same time a solider or a retainer, the representation in the Delegation of the State Tax Administration Agency and that in the document in which you are accredited, there is a clause that allows you to receive the refund in favor of the taxpayer.

When the declaration is made by a representative, a retainer or a solidarity officer, a bank account of the taxpayer may also be entered for the refund, provided that it is open in Spain.

By way of derogation from the foregoing paragraphs, when no account is opened in a cooperating entity in the national territory, this circumstance may be specified, accompanying the statement of a written statement to the Delegate of the State Agency of the Tax Administration competent in accordance with point 1 above, who, in the light of the same and prior to the relevant checks, may order the performance of the refund to be carried out by the issue The Bank of Spain's cross-check or nominative cheque. In the case of tax obligations attached to the Regional Large Enterprise Management Units or to the Central Unit for the Management of Large Enterprises, the letter will be addressed to the Special Delegate of the State Administration Agency. Tax applicable or to the Head of the National Inspection Office, respectively.

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.

When it is not a quantity to enter or return it will also be necessary to fill in the corresponding return or return document.

Six. Documentation to be submitted with the declarations, in pesetas and in euros.

1. Model 210, model 210, and collective declarations shall adhere to the identification labels of the person who presents the declaration, either the taxpayer, his representative, a solidarity officer or a retainer.

The income statement derived from real estate transmissions, model 212, will be adhered to the taxpayer's identifying labels.

If such person does not have labels, the identification data, including the tax identification number (NIF), shall be entered, accompanying photocopy of the card or document supporting the identification number.

2. Where the self-validation is carried out by applying the exemptions from the Spanish internal rules, by reason of the taxpayer's residence, a certificate of residence, issued by the tax authorities of the country of residence, shall be attached. justify those rights.

Where self-validation is practised by applying the provisions of a Convention to avoid double taxation by Spain, a certificate of residence issued by the relevant tax authority shall be attached to justify those rights, in which it must expressly state that the taxpayer is resident within the meaning of the Convention. However, where self-validation is practised by applying a limit of taxation laid down in a Convention developed by an Order in which the use of a specific form is established, it must be provided instead of certificate.

The residence certificates referred to in point 2 shall be valid for one year from the date of their issue.

3. Where the withholding fee or revenue is deducted, the supporting documents shall, in any case, be attached to them.

4. In the case of declarations made by the persons responsible for solidarity who are securities depositaries, it is sufficient for them to keep at the disposal of the Tax Administration the certificates of residence or forms referred to in the Paragraph 2 above, during the period of limitation referred to in Article 64 of Law 230/1963 of 28 December, General Tax.

5. In the declarations to be returned, when the return is requested to an account whose owner is the representative who is not at the same time a solidary or a retainer, it is necessary to attach the power that accredits the representation, accompanied by a copy for your comment, in which there is a clause that allows you to receive the refund in favor of the taxpayer.

6. The statement of income arising from the transfer of immovable property shall be annexed to the copy for the non-resident transmission of the model of declaration 211 referred to in the second paragraph of this Order by which the purchaser of the immovable property transmitted has made the entry of the withholding or income to account on the agreed consideration.

Seven. Presentation by directly readable support of model 215, in pesetas and in euros.

1. The physical and logical designs for the presentation of the collective declarations by means of directly readable computer support, as set out in Annex XIII, are approved. These designs are the same for the presentation in pesetas and for the presentation in euros. This support must be presented together with the "summary sheet" and the "copy for administration" of the entry or return document, corresponding to the declaration, in pesetas or euros, according to the unit of account used, as well as the documentation referred to in the previous number six.

For these purposes, the summary sheets and the income or return documents generated by the Help Program, which, if any, are prepared by the State Tax Administration Agency, will also be valid.

2. The directly readable support shall be affixed to the outside of a label, in which the data of the presenter specified below and necessarily in the same order shall be recorded:

a) Delegation, Central or Regional Unit of Large Enterprises of the State Tax Administration Agency in which the presentation is made.

b) Exercise.

c) Presentation Model: 215.

d) The supporting number of the accompanying summary sheet.

e) Tax Identification Number (NIF).

f) Surname and name or social reason.

g) Address, municipality and postal code.

h) Surname and name of the person to be related to.

i) Telephone and extension of such person.

j) Total number of records.

k) Support density: 1,600 or 6,250 BPI, only tapes, and 720 K or 1.44 MB on 3 1/2 diskette.

To record the data, it is sufficient to record each of them preceded by the corresponding letter, according to the previous relationship.

In case the presentation consists of more than one support directly readable by computer, all will bear its label numbered sequentially: 1/n, 2/n, etc. Where n the total number of supports, but on the label of the second and successive volumes only the data referred to in points a, b, c, d, e and f above shall be entered.

3. The presentation of the support shall be made in the Delegation of the State Administration of Tax Administration, in the Regional Units of Management of Large Enterprises or in the Central Unit of Management of Large Enterprises, in accordance with the provisions of the Number five, place of presentation and entry, of this first paragraph.

If the declaration is to be entered, the entry will be made prior to the filing of the declaration.

4. When in a liquidation period taxpayers with quotas to enter or zero and taxpayers with quotas to pay back, two separate statements will be submitted: One understanding of the contributors with the quotas to return and one with the rest.

Second. Model of declaration of withholding or income to account made in the acquisition of real estate to non-residents without permanent establishment.

One. Scope and requirements.

1. This model must be used by the acquirers of immovable property located in Spanish territory to non-residents who, in accordance with Articles 24.2 of the Income Tax Act of Non-Residents and 18 of their Regulations, are obliged to practice the retention, or to make the corresponding income, on the agreed consideration.

2. The declaration shall adhere to the acquiring labels of the acquirer. If no labels are available, the identification data of the same, including the tax identification number (NIF), shall be entered, accompanied by photocopy of the card or document supporting that number.

3. The acquirer of the building shall, once the income has been made, deliver a copy to the transferor, which shall use it for the purposes of justifying the payment in the account of the income from the transfer of the property.

Two. Approval of the models, in pesetas and in euros.

1. The declaration-document model of entry 211, which is listed as Annex III to this Order, is approved under the name " Model 211. Non-Resident Income Tax. Retention in the acquisition of non-resident buildings without permanent establishment in pesetas. "

2. The declaration-document model of entry 211, which is listed as Annex IV to this Order, is approved under the name " Model 211. Non-Resident Income Tax. Retention in the acquisition of real estate from non-residents without permanent establishment in euro. "

The number of supporting documents in this model will be a sequential number whose first three digits will be 261.

3. The model 211, in pesetas and in euro, consists of four copies, "copy for the administration", "copy for the acquirer", "copy for the entity providing the service of the Caja" and "copy for the non-resident transmitte". The model also consists of an annex, which shall be completed in the event that there is more than one acquirer and/or transmission.

Three. Deadline for the submission of the declaration, in pesetas and in euro.

The acquirer shall submit a statement of the withholding tax and enter its amount within one month of the date of the transfer of the property.

Four. Place of presentation and entrance, in pesetas and in euros.

The declarations shall be submitted to the Delegation or Administration of the State Tax Administration Agency in whose territory the property is located.

The obligation to retain or to make the entry into account must submit a declaration and enter the amount resulting in the Deposit Entity that the Caja service provides in the Delegation or Administration of the State Agency Tax administration to which the declaration is to be submitted.

The deposit entity that provides the Caja service, once the entry documents are validated, will return the declarant to the copies "for the acquirer" and "for the non-resident transmittance".

Third. -Special Gravamen on Real Estate of Non-Resident Entities.

One. Statement of the Special Gravamen on Non-Resident Entities ' Property.

1. Non-resident entities that own or hold in Spain, for any title, real estate or real rights of enjoyment or enjoyment on the same, as referred to in the article, are required to file this declaration-liquidation. 32 of Law 41/1998, of December 9, of the Income Tax of Non-Residents and Tax Rules.

2. However, the foreign public institutions and bodies referred to in point (a) of paragraph 5 of that Article shall not be required to submit this declaration.

3. The declaration shall be presented separately for each building before the Delegation of the State Tax Administration Agency in whose territory the property is located on which the property or the actual right of enjoyment falls. enjoyment. To these effects is considered a real estate that has a differentiated cadastral reference.

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

4. For the application of the exemption referred to in Article 32 (5) (b) of the Non-Resident Income Tax Act, non-resident entities entitled to the application of a Convention to avoid double taxation with an exchange of information clause, provided that the final holders are resident in Spain or in a country which has signed a Convention of these characteristics with Spain, they shall use the forms of this declaration to relate the property located in Spanish territory which they hold, as well as the ultimate natural persons of their capital or equity.

The declaration must be submitted in each of the delegations of the State Tax Administration Agency, in whose territory the buildings are located.

5. The declaration shall adhere to the identification labels of the non-resident entity. If no labels are available, the identification data, including the tax identification number (NIF), shall be entered, accompanied by photocopy of the card or supporting document of that number.

Two. Approval of the models, in pesetas and in euros.

1. Model 213 "Special Gravamen on Real Estate of Non-Resident Entities in Pesetas" is approved. This model is listed as Annex VII to this Order.

2. Model 213 "Special Gravamen on Real Estate of Non-Resident Entities in Euros" is approved. This model is listed as Annex VIII to this Order. The number of supporting documents in the model shall be a sequential number, the first three digits of which shall be 263.

3. The model 213, both in pesetas and in euro, is made up of three forms: the declaration-liquidation/income document, the relationship of buildings and the relationship of partners, members or beneficiaries. The first two must be completed by all the entities subject to the Special Gravamen. The declaration-liquidation/income document consists of three copies, "copy for the non-resident entity", "copy for the administration" and "copy for the entity providing the Caja service". The real estate relationship consists of two copies, "exemplary for the non-resident entity" and "exemplary for the Administration".

In addition, the entities referred to in Article 32 (5) (b) of the Non-Resident Income Tax Act, to apply the exemption or in their case the reduction by this Special Gravamen, will present the 'relationship of partners, members or beneficiaries' means the ultimate natural persons in their capital or assets. This relationship consists of two copies, "exemplary for the non-resident entity" and "exemplary for the Administration".

Also, an envelope is approved in which once the income has been made, the copies "for the Administration" will be introduced for all the printed forms and the required documentation.

Three. Time limit for the submission and entry of the declaration, in pesetas and in euro.

The filing and entry of this declaration shall be made in the month of January of each year, by the Gravamen accrued on December 31 of the preceding immediate year.

Four. Place of presentation and entry of the declaration, in pesetas and in euros.

1. The declarations shall be submitted to the Delegation or Administration of the State Tax Administration Agency in whose territory the respective buildings are located.

2. The filing of the declaration and the entry shall be made in the Deposit Entity that provides the Cash Service in the Administration or Delegation of the State Tax Administration Agency to which the declaration is to be filed.

3. In the case of exemption, the declaration shall be made in the Administration or Delegation of the State Tax Administration Agency in whose territory the respective buildings are located, by personal or by mail delivery certificate.

Five. Documentation.

Entities applying the exemption provided for in paragraph 5 (b) or the reduction in paragraph 6, both in Article 32 of the Non-Resident Income Tax Act, shall accompany the " relationship of members, members or beneficiaries " and certification of the tax residence of the institution and the final holders of natural persons, issued by the competent tax authorities of the State concerned.

Fourth. -Simplified Declaration of the Taxes on the Heritage and on the Income of Non-Residents.

One. Content of the declaration.

1. The simplified declaration may be used by non-resident taxpayers whose assets under charge on Spanish territory are exclusively constituted by a dwelling, in order to make the tax return on the Property corresponding to the ownership of the same and the income tax return of non-residents for the income attributed to that dwelling as referred to in Article 23.5 of Law 41/1998, of the Income Tax Of non-residents and Tax Standards.

2. The statement will adhere to the taxpayer's identifying labels. If no labels are available, the identification data, including the tax identification number (NIF), shall be entered, accompanied by photocopy of the card or supporting document of that number.

Two. Approval of the models, in pesetas and in euros.

1. The declaration-settlement model and income document 214, " Taxes on the Heritage and on the Income of Non-Residents, are approved. Non-residents without permanent establishment. Simplified declaration of non-residents in pesetas ', which is listed as Annex IX to this Order.

2. The declaration-settlement model and income document 214, " Taxes on the Heritage and on the Income of Non-Residents, are approved. Non-residents without permanent establishment. Simplified declaration of non-euro residents ', which is listed as Annex X to this Order. The number of supporting documents in this model shall be a sequential number, the first three digits of which shall be 264.

3. This model 214, both in pesetas and in euro, consists of three copies: "Copy for the Administration", "copy for the data subject" and "copy for the entity providing the Caja service".

Three. Deadline for the submission of the declaration, in pesetas and in euro.

The filing and entry period shall be the immediate calendar year following the year of the declaration.

Four. Place of presentation and entry of the declaration, in pesetas and in euros.

1. The declarations shall be submitted to the Delegation or Administration of the State Administration of Tax Administration in whose territory the property is situated.

2. The filing and entry shall be made in the deposit entity that provides the Cash service in the Delegation or Administration of the State Tax Administration Agency before which the declaration is to be filed.

Fifth. -Requirements and conditions for the use of the models in euro.

One. As provided for in Article 33 of Law 46/1998 of 17 December 1998 on the introduction of the euro, in respect of the euro models approved in the first, second, third and fourth paragraphs, and provided that they relate to taxes As from 1 January 1999, the taxpayer or the obligor may choose to declare or reverse in euro the conditions laid down in the following numbers two and three.

Two. For models 211, 212, 213 and 214, it may be freely chosen by one or another form of presentation. It shall also be optional for models 210 and 215, where they are submitted by the non-resident taxpayer or by his representative.

Three. When the presenter of the statements 210 and 215 is a solidary or a retainer, in order to exercise the option of using the declarations 210 and 215 in euros, it is required that when he is obliged to carry commercial accounting, the trade code or the specific legislation applicable to it, or books and tax records, the entries in the books of accounts or in the books Register required by the tax law, from the the first day of the financial year in which the dates of accrual of the declared income are included.

Four. The option for the submission of declarations or self-approval in euro shall be irrevocable, in respect of this tribute, without the use of the models of declaration in duly approved pesetas or which are approve, unless the exceptional cases referred to in Article 27 (3) of Law 46/1998 of 17 December 1998 on the Introduction of the Euro and Royal Decree 2814/1998 of 23 December 1998 on the introduction of the euro are produced, rules on accounting aspects of the introduction of the euro ("Official State Gazette" of 24 December).

The exercise of the option of a euro declaration shall be understood by means of the mere presentation of the models approved by this Order in euro, without the need for an additional express expression in that regard.

Sixth. -Rents obtained through permanent establishment.

One. Declaration in the case provided for in Article 17.5 (a) of the Tax Law.

To permanent establishments referred to in Article 17.5 of the Non-Resident Income Tax Act, which shall determine the tax in accordance with the provisions of point (a), the rules shall apply to them. contained in the first paragraph of this Order, other than that concerning the Delegation of the State Administration of Tax Administration competent to manage the declarations, which shall be the one corresponding to the tax domicile of the establishment permanent, without prejudice to the competence of the National Inspection and Dependence Office Regional inspection bodies, in the case of tax authorities attached to them.

Two. Supplementary taxation.

1. In accordance with the provisions of Article 18.2 of the Non-Resident Income Tax Act, in the event that income earned by a non-resident entity is transferred abroad through a permanent establishment, it shall be used to make the declaration and entry of this tax the ordinary declaration, model 210, approved in the first paragraph for non-residents without permanent establishment.

2. These declarations shall be submitted to the Delegation of the State Administration of Tax Administration corresponding to the permanent establishment's tax office. However, they shall be submitted to the Regional Large Enterprise Management Unit or to the Central Unit for the Management of Large Enterprises in the event of the permanent establishment of the Regional Inspection Unit or the National Inspection Office.

3. The presentation and entry shall be made in any cooperative entity in the province in which the Delegation of the State Administration of Tax Administration is located, which corresponds to the permanent establishment's tax domicile, provided that bears the identifying labels of that permanent establishment.

When such labels are not available, the filing and entry must be made through the deposit entity that provides the Caja service in the Delegation of the State Tax Administration Agency. corresponds in accordance with point 2 above.

4. The period of filing and entry shall be one month from the date of the transfer abroad of the income.

Three. Permanent establishments whose operations do not close a full business cycle.

The percentage referred to in Article 17.4 (b) (a) of the Non-Resident Income Tax Act shall be 15 per 100.

Seventh. Tax on the Devenged Heritage by Royal Obligation.

1. In accordance with Article 37 of Law 19/1991 of 6 June of the Tax on Heritage, taxable persons subject to the same obligation are obliged to submit a declaration for the tax regardless of the value of their assets. net worth.

2. These taxable persons shall make the filing and entry of the declaration for this Tax in the same form and models as are determined for taxable persons by personal obligation, without prejudice to the provisions of the preceding paragraph, on the simplified declaration.

3. The deadline for submission and entry shall be between 1 May and 20 June.

4. Such declaration shall be submitted to the Delegation of the State Administration of Tax Administration corresponding to the tax domicile of the representative of the taxable person or, failing that, the person in charge of the liability.

In the absence of a representative or when there are several solidarity officers, before the Delegation of the State Administration of Tax Administration in whose territorial demarcation radiate, is deposited or the administration is exercised of the main part of the goods or activities.

Additional disposition first. Transactions in currencies and other subdivisions of the euro.

1. The conversion rates of the monetary units of the Member States which have adopted the euro shall be those laid down in Council Regulation (EC) No 2866/98 of 31 December 1998. Such conversion rates shall be applicable for the purposes of completing the declarations approved in this Order, used for conversion and rounding up the rules laid down by Council Regulation (EC) No 1103/97 of 17 of June 1997 on certain provisions relating to the introduction of the euro.

2. For the purposes of completing the declarations approved in this Order, transactions carried out in monetary units other than the euro shall be converted into the national currency, euro or peseta, applying the official exchange rate published by the European Central Bank and communicated to the Banco de España in accordance with the provisions of Article 36 of Law 46/1998 of 17 December on the introduction of the euro, on the date on which the revenue or expenditure had been incurred corresponding. If the exchange rate has not been officially published on that date, the last official exchange rate published previously shall be taken.

If there is no official exchange rate, the market value of the monetary unit will be taken as a reference.

Additional provision second. Certificate of tax residence in Spain.

1. The models of certificates to be issued, at the request of the interested parties, are approved by the managing offices to accredit the tax residence in Spain.

The first of these, which is listed as Annex XIV "Certificate of tax residence in Spain", will be issued to credit, in general, the tax residence in Spanish territory.

The second, which is listed as Annex XV " Certificate of tax residence in Spain. Convention " shall be issued to prove the status of resident in Spain for the purposes of applying the provisions of a Convention to avoid double taxation signed by Spain.

2. The application document will contain the following data:

(a) Surname and name or social name, tax domicile and tax identification number of the applicant and, where applicable, the representative.

b) Indication of which effects the certificate is requested for.

(c) Documents and supporting documents which, if any, are provided together with the application, in order to prove the residence in Spanish territory.

d) Date and signature of the applicant or, where applicable, the representative.

3. The management body responsible for issuing the certification shall be the Administration or Delegation of the State Tax Administration Agency corresponding to the tax domicile of the applicant.

However, in the case of tax obligations attached to the National Inspection Office or the Regional Inspection Offices, the competition will be, respectively, of the Central Unit for the Management of Large Enterprises or of the Regional Units for the Management of Large Enterprises.

4. Without prejudice to the provisions of paragraph 3 above, applications may be submitted, in any case, to the Administration or to the Delegation of the State Administration of Tax Administration corresponding to the tax domicile of the applicant.

5. The management authority shall issue the positive or negative certificate no later than 10 working days following the date on which it was requested.

6. The certificate shall be issued in duplicate, one copy being delivered to the applicant and another copy being held by the management authority.

Additional provision third. Certification of the subjection to the Income Tax of the Physical Persons or the Corporate Tax (Article 18.2, point b, of the Non-Resident Income Tax Regulation).

1. The taxpayers of the Income Tax of the Physical Persons or of the Tax on Companies that will transmit by way of consideration a real property located in Spain may request that they be issued with an accreditative certification of their subjection to such taxes.

2. The application document will contain the following data:

(a) Surname and name or social name, tax domicile and tax identification number of the applicant and, where applicable, the representative.

b) Application for the certification of the credit for the tax on the Income of the Physical Persons or the Tax on Societies.

c) Identification of the building whose transmission motivates the request with indication of the following data:

Street, number, identification of the floor or local, place of situation, locality, municipality, province and cadastral reference.

d) Date on which such transmission is planned.

e) Documents and supporting documents which, if any, are provided together with the application, in order to prove the residence in Spanish territory.

(f) Date and signature of the applicant or, where applicable, the representative.

3. The management body responsible for issuing the certification shall be the Administration or Delegation of the State Tax Administration Agency corresponding to the tax domicile of the applicant.

However, in the case of tax obligations attached to the National Inspection Office or the Regional Inspection Offices, the competition will be, respectively, of the Central Unit for the Management of Large Enterprises or of the Regional Units for the Management of Large Enterprises.

4. Without prejudice to the provisions of paragraph 3 above, applications may be submitted, in any case, to the Administration or to the Delegation of the State Administration of Tax Administration corresponding to the tax domicile of the applicant.

5. The management authority shall issue the positive or negative certificate no later than 10 working days following the date on which it was requested.

6. The certificate shall be issued in duplicate, one copy being delivered to the applicant and another copy being held by the management authority.

Additional provision fourth. Amendment of the Order of 15 June 1995 for the partial development of the General Rules of Collection in the wording given to it by Royal Decree 448/95 of 24 March 1995 in relation to the deposit institutions which they provide the service of collaboration in the collection management.

In Annex I, Code 021 self-procedures, the name of the following declaration models is amended:

Model code: 210.

Denomination: Non-Resident Income Tax. Non-residents without permanent establishment. Ordinary statement.

Model code: 215.

Denomination: Non-Resident Income Tax. Non-residents without permanent establishment. Collective declaration.

periodicity: Quarterly.

Additional provision fifth. It is replaced, in the Order of 15 June 1995, by which the General Rules of Collection are partially developed, in the wording given to it by Royal Decree 448/95 of 24 March 1995, in relation to the deposit institutions they provide the service of collaboration in collecting management, Annex VII "Centralised presentation revenue entities collaborating technical specifications validations", in respect of record type 3 (detail record)

Record Type 3 (detail record). .. .. .. .. .. .. .. .. ...

Supporting number:

The top three positions do not match the model except for models:

102.

202, 222, 300 and 330 provided that they are in euro models where the third position of the supporting number will be 3:

117 in the case of models in euro, presented by means of printed paper, in which the third position of the number of supporting documents shall be 8:

No routine c/control: Leve.

123 in the case of models in euro, presented by means of printed paper, in which the second and third positions of the supporting number shall be 63:

124 in the case of models in euro, presented by means of printed paper, in which the second and third positions in the number of supporting documents shall be 64:

128 in the case of models in euro, presented by means of printed paper, in which the third position of the number of supporting documents shall be 9:

126 in the case of models in euro, presented by means of printed paper, in which the second and third positions in the number of supporting documents shall be 66:

216 in the case of models in euro, presented by means of printed paper, in which the second and third positions in the number of supporting documents shall be 66:

210 in the case of models in euro, in which the second and third positions in the number of supporting documents shall be 60:

215 in the case of models in euro, in which the second and third positions in the number of supporting documents shall be 65:

No routine c/control: Leve.

Additional provision sixth. Amendment of the Order of 15 October 1992 laying down the rules for the performance of the deposit institutions providing the cash service in the Delegations and Administrations of the State Tax Administration Agency.

The name of the following models of Annex I, paragraph 1, point B, is amended: "models whose income is to be made in the Deposit Entities that provide the Caja service":

Model 211. Non-Resident Income Tax. Retention in the acquisition of real estate to non-residents without permanent establishment.

Model 212. Non-Resident Income Tax. Non-residents without permanent establishment. Income statement derived from transfers of real estate.

Model 214. Taxes on the Heritage and on the Income of Non-Residents. Non-residents without permanent establishment. Simplified declaration of non-residents.

Additional provision seventh. Codes of countries or territories.

For the purposes of completing the declarations approved by this Order, the codes of countries or territories shall be those approved by the fourth order of the Order of 9 December 1999 for which they are approved, pesetas and in euros, the model 216 of declaration-document of income of withholding and income to account effected in respect of certain income subject to the Income Tax of non-residents obtained by taxpayers of such Tax without permanent establishment and annual summary, model 296, withholding and income to account (a) in respect of such income, as well as certain provisions relating to the accounts of non-residents.

Repeal provision.

The following Order is repealed:

Order of 23 December 1997 for the provision of rules for the declaration of taxes on the income of physical persons, on companies and on property, accrued by real obligation, as well as on the special charge on immovable property of non-resident entities, the percentage of expenditure of permanent establishments whose operations do not close a business cycle is determined, the rule of conversion to national currency of payments in currency is established (a) foreign nationals are subject to the certification of the holding by personal obligation; amend the Orders of 15 June 1995 and 15 October 1992.

Final disposition.

This Order shall enter into force on 1 January 2000 and shall apply to the declarations submitted from that date.

It shall also apply to statements from that date corresponding to accruals produced prior to that date, without prejudice to the provisions of paragraph 5 of this Order.

However, during the month of January 2000, declaration models 210, 211, 212, 213, 214 and 215, approved by the Order of 23 December 1997, may be used.

Madrid, 22 December 1999.

HANGING OUT AND FIGAREDO

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

ATTACHMENTS

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