Real Decree 214/1999, Of 5 February, Which Approves The Regulation Of The Tax On The Income Of Physical Persons.

Original Language Title: Real Decreto 214/1999, de 5 de febrero, por el que se aprueba el Reglamento del Impuesto sobre la Renta de las Personas Físicas.

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$20 per month, or Get a Day Pass for only USD$4.99.
Law 40/1998 of 9 December, the tax on physical persons income and other tax rules, has dealt with a reform of the tax on the income of physical persons in depth. To do so, following the current model in the neighbouring countries, sets a minimum personal and family exempt from taxation, introduces greater equity in the distribution of taxes, and improves the treatment of the incomes from work and people with older dependent family members.


In order that the forced practicing withholdings and payments on account know as far in advance as possible the corresponding legislation, Royal Decree 2717 / 1998, dated December 18, by which regulate payments to account for physical persons income tax and the tax on the income of non-residents and regulation of the tax changes in matter of withholdings and payments on account anticipated, to the approval of the tax regulations, all regulations on payments on account.


In accordance with the recommendation made by the Council of State, the tax regulation incorporates regulation of the payments on account of tax on the income of the physical persons, which was collected in the mentioned Royal Decree 2717 / 1998, of December 18. This enables collecting in a single text the full regulatory development of the law 40/1998.


This Royal Decree is divided into an article, an additional provision, three transitional provisions, a repealing provision and final disposition.


The only article approves the regulation of the tax on the income of physical persons.


The rules contained in this regulation are enabling specific referrals that the law itself, both in the general qualification contained in the sixth final provision of law 40/1998 of 9 December.


The regulation, in its structure, conforms to the Systematics of the law.


As regards exempted income, the following aspects are developed: compensation for dismissal or dismissal of workers, establishing a presumption to cases of new recruitment of the worker in the same company or another linked in similar terms to the of the law of corporation tax; the exemption of certain literary, artistic and scientific awards that, substantially, to maintain the same requirements to grant the exemption that currently. Materialize the requirements to benefit from the new block exemption aid to high level athletes with a limit of 5,000,000 pesetas and causes by which grants the exemption to the rewards extraordinary for participating in peacekeeping missions or humanitarian; and, finally, establish the requirements of the exemption for income earned by work done abroad, where cobra paramount the effectiveness of the work done in those territories and, on the other hand, the effective taxation abroad amount, as well as a maximum amount exempt from pesetas 3,500,000.


Temporary imputation concerning regulates the allocation of rights of author and the performance of economic activities. These latest apply imputation criteria envisaged in law 43/1995, of 27 December, of corporate income tax, and its implementing rules, without prejudice to the application of the criterion of box to which may benefit the taxpayer in certain circumstances.


As regards work yields regulates the regime of allowances and allowances for locomotion and normal expenses of maintenance and stay; sets an annual limit for deductible expenses by satisfied fees to professional associations; establishing an exhaustive list of the assumptions or concepts that are understood perceived notoriously irregularly over time as well as, on the other hand, are given certain rules of application performance with period, more than two years received in fractional form; and, finally, develops with regard to reductions applicable to income derived from social welfare systems.


In what refers to income from real estate capital, are specified deductible expenses, as well as define the yields of this nature should be considered as obtained from notoriously irregular shape in time.


In relation to the taxation of financial transactions, it should be noted that the rules concerning the taxation of insurance, both collective and individual contracts, have tried to integrate regulatory referrals contained in the tax law seeking the greatest possible simplicity, in order to avoid disputes. Thus, what should be understood by benefits in the form of income and capital, in terms similar to those referred to in regulatory plans and pension funds is delimited, it caters exclusively for the average period of permanence of the premiums to determine when it is understood that they meet the requirements of continuity and regularity He attends a linear rule to distribute, among the terms of the income, the profit generated until such time as the Constitution of the incomes.


Concerning the economic activities, define the affected assets, the values of affectation and deallocation of these elements and materialize the performance of economic activities that are obtained from notoriously irregular shape in time.


Also includes the standards contained in Royal Decree 37/1998, of 16 January, who developed the taxation of small and medium-sized enterprises, incorporating, as a most important novelty, a limit of 75.000.000 for the set of activities that can determine its performance for the objective estimate scheme, computing those operations which are obliged to invoice and which must record books.


As regards earnings and economic losses, regulates the impact of depreciation in the determination of the acquisition value and the conditions that must be met for the exemption for reinvestment in residence. In this same area of gains and capital losses, but already in relation to taxpayers who develop economic activities, including the effects of non-compliance with requirements relative to the reinvestment of windfall profits and the reduction of capital gains in the case of transmission of intangible fixed assets to the taxis transport operations , from reduction of the law 42/1994 and keeps the tax law in force.


In the chapter on income in kind, conditions which must comply with certain assumptions that do not constitute remuneration in kind, as well as valuation rules materialize.


Moreover, the chapter dedicated to the general taxable base incorporates regularization and formal aspects when you lose the right to reductions in general taxable base corresponding to contributions to mutual social welfare, as well as the transfer to the following five exercises of the excesses of contributions to retirement plans and social security mutual not reducible in the exercise.


The title dedicated to deductions of quota, is composed of three chapters that regulate, respectively, the deduction for investment in residence, the deduction for income obtained in Ceuta and Melilla and regularization in the event of loss of the right to deduct.


With respect to the deduction for investment in residence includes the concept of residence, assimilating construction and large acquisition, conditions and determining requirements for the application of the deduction percentages increased in the case of outside funding, requirements that accounts must meet housing and, finally, the adaptation works of the residence by disabled people entitled to deduction.


Regarding the deduction for income obtained in Ceuta and Melilla the regulatory text specific yields of labour, economic activities and capital that are obtained in these cities.


In the title on differential quota, defined the average effective rate for the purposes of the limit of deduction of payments and fees corresponding to certain societies transparent tax and whereas practice in the settlement of the tax on the income of physical persons of the partner.


The title dedicated to the management of the tax regulates all aspects related to the obligation to declare, autoliquidación and income, neighborhood - generally and in the event of death and loss of residence, the not required data communication to declare and returns. At the same time also includes the regulation of external collaboration in the presentation and management of statements and communications. Finally, formal, accounting and registration, obligations obligations that reach to the taxpayer and certain entities, in particular are regulated: licensors entities of mortgage loans, percipient of donations and managing collective investment entities.



It is also regulated a procedure concerning the achievement of agreements previous assessment of remuneration in kind of work, for the purpose of the determination of the corresponding income to taxes, thanks to which the obligated to make payments on account may ask the tax administration assessment of yields of work in species that meet, in order to quantify the payments on account corresponding to them.


The transitional provisions of the regulations of the tax on physical persons income refer to the validity of the standards of presentation of statements and communications; housing anterioresa1deenero of 1999 accounts; affected elements transmissions made prior to January 1, 1998 (reinvestment of windfall profits and exemption for reinvestment); the definition of elements not pertaining to economic activities for the application of the percentages of reduction; the application of the new method of calculating withholdings on performances of the work in accordance with the data that the recipients should provide in the corresponding communication, the adaptation of article 3 of the Royal Decree 660/1996, 19 April, which regulates tax benefits on the income tax of the people physical transmission of country estates and farms the new tax law and declare for the year 1999.


The sole final provision authorizes the Minister of economy and finance to establish measures in development of the regulation of the tax on the income of physical persons.


Finally, the transitional provisions of the Royal Decree regulating the following: the first establishes the period of publication of the order of development of the regime of objective estimate of the tax on the income of physical persons and the simplified special regime of the tax on the value added to 1999.


The second set, 1999, times special waiver and revocations to the objective estimate scheme and simplified special regimes and of agriculture, livestock and fisheries of the value added tax.


The third, extending to 1999 the compatibility between the regime of direct estimation of the tax on the income of physical persons and the special scheme for agriculture, livestock and fisheries of the value added tax and the tax General indirect Canary.


In the sole repeal provision of Royal decree repealing the previous regulation of the tax on physical persons income and certain precepts, whose regulation has been incorporated into this regulation.


The sole final provision of Royal Decree sets its entry into force the day following the publication in the «Official Gazette».


By virtue, on the proposal of the second Vice-President of the Government and Minister of economy and finance, according to the Council of State and after deliberation by the Council of Ministers at its meeting of February 5, 1999, available: single article. Approval of the regulation of the tax on the income of physical persons.


Approves the regulation of the tax the Renta de las Personas Físicas contained as an annex to the present Royal Decree.


Sole additional provision. Regulatory referrals.


The references contained in title III of the Royal Decree 2717 / 1998, of December 18, by which regulate payments to account for physical persons income tax and the tax on the income of non-residents and regulation of the tax changes in matter of withholdings and payments on account Title I of the same Royal Decree, they shall be made to the relevant articles of the regulation of the tax on physical persons income, approved by Royal Decree.


First transitional provision. Period of publication of the order of development of the system of estimation objective physical persons income tax and the simplified special regime of the tax on the value added to 1999.


The ministerial order by which regulate for 1999 estimate regime objective physical persons income tax and the simplified special scheme of value added tax shall be published in the «Official Gazette» in the period of fifteen days from the publication of this Royal Decree.


Second transitional provision. Application for the year 1999 of the special regimes simplified and agriculture, livestock and fisheries of the value added tax, of the regime objective estimate and the simplified form of the regime of direct estimation of the tax on the income of physical persons.


1 waives the application of special regimes simplified and agriculture, livestock and fisheries for the year 1999, as well as revocation of which should be valid in such an exercise, may be paid from the day following the date of publication in the «Official Gazette» the ministerial until March 31, 1999 order.


The provisions of the preceding paragraph should be understood without prejudice to the provisions in the third subparagraph of paragraph 2 of article 33 of the regulation of the tax on the value added, approved by Royal Decree 1624 / 1992, 29 December.


Taxable persons who had renounced the application of simplified special regime or of the agriculture, livestock and fisheries may revoke such resignation in the same period referred to in paragraph first of this section, but had not passed the three-year period prescribed by article 33, paragraph 2, of the regulation of the value added tax.


Disclaimer 2 the estimation scheme objective for 1999 may be made from the day following the date of publication in the «Official Gazette» of the ministerial order until March 31, 1999.


The provisions of the preceding paragraph should be understood without prejudice to the provisions in (b)) of paragraph 1 of article 31 of the regulation of the tax on physical persons income, approved by the present Royal Decree.


Taxpayers who had renounced the application of the system of objective estimation may revoke such resignation in the same period referred to in paragraph first of this section, but had not passed the three years period specified in paragraph 3 of article 31 of the regulation of the tax on the income of physical persons to 1999.


3. the waiver of the simplified form of the direct estimate for 1999 scheme must be made within the time specified in the preceding paragraph.


Taxpayers who had waived the application of this simplified form may revoke such resignation in the same period referred to in paragraph 1, but had not passed the three years period specified in paragraph 1 of article 27 of the regulation of the tax on the income of physical persons for 1999.


4. the resignations submitted for 1999, to special schemes simplified and of agriculture, livestock and fisheries of the value added tax, the objective estimate scheme or mode simplified regime for direct estimation of the physical personal income tax, or the revocation thereof, prior to the date of publication of the order by which approves for 1999, the estimate scheme objective physical persons income tax and the simplified special scheme of value added tax, shall they be understood as presented in skilful period.


However, taxpayers affected by the provisions of the preceding paragraph may alter your choice within the period laid down in paragraphs 1 and 2 above.


Third transitional provision. Effects of renunciation for 1999 to the regime of objective estimate of the tax on the income of the physical persons, the special scheme for agriculture, livestock and fisheries of the value added tax and the special scheme for the agriculture and livestock of the Canarian indirect General tax.


1. for 1999 the resignation to the estimation scheme objective tax the Renta de las Personas Físicas does not imply renunciation the special scheme for agriculture, livestock and fisheries of the value added tax the waiver special system of agriculture and livestock of the General indirect Canary tax.


2 for in 1999, renunciation to the special scheme for agriculture, livestock and fisheries of the tax on the value added or resignation to the special scheme for the agriculture and livestock of General indirect Canary tax does not imply renunciation the regime of objective estimate of the tax on the income of physical persons.


Sole repeal provision. Repeal legislation.


1 the entry into force of this Royal Decree shall be repealed all provisions that are opposed to provisions in the same, except with regard to the taxation of non-residents. En_particular, shall be repealed: a) the regulation of the tax the Renta de las Personas Físicas, approved by article 1 of the Royal Decree 1841 / 1991 of 30 December.


((b) chapters VIII and IX of the regulation of plans and pension funds, approved by Royal Decree 1307 / 1988 of 30 September, with the exception of the articles 56.1, 60, 62, 63.2, 72 and 73.2 c) the title III of the regulation of the law 46/1984, of 26 December, regulating collective investment institutions, approved by Royal Decree 1393 / 1990 2 December, in what refers to the tax on the income of physical persons.



(d) article 1(4) of the Royal Decree 1814 / 1991, of 20 December, which regulates the official futures and options markets.


((e) the first additional provision of the regulation of the tax, approved by Royal Decree 537/1997, of 14 April, f) additional provisions first and second of the Real Decree 37/1998, of 16 January, that amending the regulations of the tax on the income of the physical persons, of the value added tax and tax General indirect Canaries to incorporate certain measures on the taxation of small and medium-sized enterprises, as well as the royal decrees governing the Census declarations and the duty to issue and deliver invoice that entrepreneurs and professionals.


g) title I and transitional provisions second, third and fourth of the Royal Decree 2717 / 1998, of December 18, by which regulate payments to account for physical persons income tax and the tax on the income of non-residents and regulation of the tax changes in matter of withholdings and payments on account.


2. they shall remain in force regulations of lower rank to the present Royal Decree is not contrary to the same as does use of allotments in the planned.


Sole final provision. Entry into force and application.


1. the provisions of this Royal Decree shall enter into force the day following its publication in the "Official Gazette".


2. the rules of the regulation of the tax on the income of physical persons shall apply to the tax periods for which applicable law 40/1998, of December 9, the tax on physical persons income and other tax rules, except as provided in article 8, which shall apply from the date of entry into force referred to in the preceding paragraph.


Madrid, 5 February 1999.


JUAN CARLOS R.


The second Vice President of the Government and Minister of economy and finance RODRIGO DE RATO and FIGAREDO annex title I subject to tax: materials, personal and temporal aspects chapter I income exempt article 1. Compensation for dismissal or cessation of the worker.


The enjoyment of the exemption provided for in article 7.e) of the tax law will be conditioned to the real effective decoupling of the worker with the company. It shall be presumed, unless evidence to the contrary, that such separation is not given when in the three years following termination or cessation workers providing services to the same company or another company linked to that in the terms provided in article 16 of law 43/1995, of 27 December, the corporation tax, always in the case in which bonding is set based on the sociosociedad relationship participation is equal to or exceeding 25 per 100, or 5 by 100 if it is stock traded in official secondary markets of Spanish values.


Article 2. Exemption of certain literary, artistic and scientific awards.


1 a effects of the exemption provided for in article 7.l) of the tax law, will be considered relevant literary, artistic or scientific award the granting of property or rights to one or more persons, without payment, reward or recognition of the value of literary, artistic or scientific works, as well as to the merit of his activity or work in general, in such matters.


2 1 the awarding of the prize may not perform or be interested in the economic exploitation of the work or winning works.


In particular, the award may not involve or require the assignment or limitation of the ownership rights, including those resulting from intellectual or industrial property.


Shall not be deemed infringed this requirement by mere public disclosure of the work, without lucrative ends, and for a period of time not exceeding six months.


2nd in any case, the award should be granted with respect to executed works or activities carried out prior to its convocation.


Not will be considered exempt awards scholarships, grants and, in general, the amounts earmarked for the prior or simultaneous financing of works or works relating to the matters referred to in paragraph 1 above.


(3rd call for proposals should meet the following requirements: to) have a national or international basis.


(b) do not establish any limitation with respect to the contestants for reasons unrelated to the very essence of the prize.


(c) that your ad is made public in the «Official Gazette» or the autonomous community and in, at least, a mass-circulation national newspaper.


Awards are inviting foreign or international organizations only have to meet the requirement referred to in point (b)) previous to the exemption.


4th the exemption shall be declared by the competent body of the tax administration, in accordance with the procedure approved by the Minister of economy and finance.


The above statement will have to be requested, with input from the relevant documentation, by: to) the person or entity convener of the prize, as a general rule.


(b) the person awarded, case Awards invited abroad or by international organizations.


The request must be made prior to the award of the prize, or in the case of paragraph (b)) above, before the start of the regulatory reporting period of the financial year in which it had obtained.


Report from the competent ministerial department by reason of the matter or, where appropriate, of the relevant body of the autonomous communities it may be requested for the resolution of the case.


The Declaration will be valid for successive calls whenever the terms from that which motivated the record are not altered.


3 when the tax administration has declared the exemption of the prize, the persons referred to in letter a) 4th paragraph number, will come from forced to inform the tax administration, within the month following the granting date this, the prize awarded, identifying data of those who have been proven to benefit by them.


Article 3. Exemption from aid for high level athletes.


(For the purposes of provisions of article 7.m) of the tax law, exempt, with a limit of 5,000,000 annual pesetas, economic aid for training and sports modernization, which fulfil the following conditions: to) that their beneficiaries have recognized the condition of high level athletes, in accordance with the provisions of the Royal Decree 1467 / 1997 , on September 19, on high level athletes.


(b) that it be financed, directly or indirectly, by the Superior Council of sports by the Association of Olympic sports, the Spanish Olympic Committee or by the Spanish Paralympic Committee.


Article 4. Exemption of extraordinary bonuses received by participation in peacekeeping missions or humanitarian.


(For purposes of provisions of article 7 th) of the tax law, exempt the amounts paid by the Spanish State to members of international peace or humanitarian missions for the following reasons: to) the extraordinary bonuses of any kind that respond to the performance of international peace or humanitarian mission.


(b) allowances or benefits paid by physical or psychological damage that had occurred during the same.


Article 5. Exemption for income earned by work carried out abroad.


1 shall be exempt from the tax, according to provisions of article 7.p) of the tax law, the work yields derived from work actually carried out abroad, when there are the following requirements: 1 that these works are carried out to a company or a permanent establishment abroad-based.


2. that work yields have actually paid abroad by a tax identical or similar to the tax on the income of physical persons. For these purposes, means that this circumstance attends when the taxpayer has entered this concept, at least, 50 per 100 of what you would pay in Spain using the average effective rate of tax on the income of physical persons to those yields, calculated according to article 58 of this regulation.


Effective taxation abroad referred to in the preceding paragraph must provide proof by document, indicating in this circumstance a indubitable way.


2. the yields that can benefit from this exemption will be limited to 3.500.000 pesetas per year.


3 a yields to this exemption you shall not apply excluded excesses of taxation regime referred to in article 8.A.3.b) of this regulation.


Chapter II temporary allocation article 6. Temporary allocation of yields.


1. taxpayers who develop economic activities shall apply to income derived from such activities, exclusively, temporary allocation criteria envisaged in law 43/1995, of 27 December, of the tax and its implementing rules, without prejudice to the provisions of the following paragraph. Also will be applicable provisions in the apartados3y4delarticulo 14 the law of tax in relation to the outstanding rents charged in the cases provided for therein.



2 1st to develop economic activities and taxpayers that need to complete registration and accounting obligations as laid down in paragraphs 3, 4, 5 and 6 of article 65 of this regulation, may choose the collections and payments criteria to temporarily assign revenues and expenses of all their economic activities.


This criterion shall be approved by the tax administration, for the purposes of paragraph 2 of article 19 of law 43/1995, of 27 December, of the tax, just so say so in the Declaration, and should be kept for a minimum period of three years.


2nd option by the criteria referred to in this paragraph will lose its effectiveness if, subsequent to such an option, the taxpayer should complete registration and accounting obligations according to the provisions of paragraph 2 of article 65 of this regulation.


The provisions of this section 3 shall not apply if the taxpayer to develop any economic activity that should fill in registration and accounting obligations according to the provisions of paragraph 2 of article 65 of this regulation or take accounting according to the provisions in the code of Commerce.


3. in the case of the income derived from the transfer of exploitation rights accrued over several years, the taxpayer may elect to attributing the advance to the same account as rights will accrue.


4. in any event, changes to criterion of temporary allocation or net yield determination regime behave that any expense or income is without computing or it to impute again in another exercise.


Title II determination of the economic capacity subject to assessment chapter I General rules article 7. Concept of homogeneous values or interests.


They will be considered homogeneous interests or values those who comply with the requirements laid down in article 4 of the Royal Decree 291/1992, of 27 March, on emissions and public offerings of securities for sale.


Chapter II definition and determination of the taxable income section 1 income from work article 8. Diets and allocations for locomotion and normal expenses of maintenance and stay.


General A.-Reglas: 1. for the purposes of article 16(1). d) of the tax law, shall be exempt from assessment assignments for locomotion and normal expenses of maintenance and stay at catering establishments which meet the requirements and limits given in this article.


2. allocations for cost of locomotion.


Excepted quantities intended by the company to offset the expenses of transportation of the employee or worker who moves outside the factory, workshop, office, or workplace, to perform their work in different place, on the following conditions and amounts of assessment: to) when the employee or worker using public transportation, the amount of expenditure which is justified by invoice or equivalent document.


(b) in another case, the amount resulting from computing 24 pesetas per kilometer of travel, provided that justify the reality of displacement, more expenses toll and parking which can be justified.


3. allocations for maintenance and subsistence expenses.


Excepted quantities intended by the company to compensate for the normal maintenance and subsistence expenses in restaurants, hotels and other hospitality establishments, accrued expenses in town other than the place of the regular work of the beneficiary and which constitute his residence tax.


Except in the cases provided for in (b)) following, in the case of displacement and permanence for a continuous period exceeding nine months, not be hurricanes of assessment assignments. For these purposes, will not be deducted the time of holidays, illness or other circumstances that do not involve alteration of the destination.


(a) shall be regarded as allowances for normal costs of maintenance and stay at hotels, restaurants and other catering establishments, exclusively the following: 1 when you have stayed in town other than the place of regular work and which is the residence of the recipient, the following: for expenses, the amounts that are warranted.


Costs of maintenance, 8,300 pesetas per day, if they correspond to movement within Spanish territory, or 14,000 pesetas per day if they correspond to shift to foreign territory.


2. when not you have stayed in town other than the place of regular work and which is the residence of the beneficiary, the allocations for expenses of maintenance which does not exceed 4150 or 8,000 euros per day, depending on whether displacement within the Spanish territory or abroad, respectively.


In the case of the Airlines flight personnel, shall be regarded as assignments for normal maintenance expenses amounts not exceeding 6,000 pesetas per day, if they correspond to movement within Spanish territory, or 11,000 pesetas per day if they correspond to shift to foreign territory. If both circumstances occur on the same day, the applicable amount will be that corresponds according to the greatest number of flights.


For the purposes indicated in the preceding paragraphs, the payer must provide proof to the day and place of displacement, as well as its reason or motive.


(b) will be exempted diet of assessment considered the following amounts: 1 excess in receipt of Spanish officials with destination abroad total remuneration which would gain in the course of being designed in Spain, as a result of the application of the modules and the perception of the benefit provided for in articles 4, Decree 6/1995 5y6delReal , 13 January, which regulates the regime of remuneration of officials stationed in foreign countries, and calculated the excess as provided that Royal Decree, and the compensation provided for in article 26.3 and 4 of the Royal Decree 236/1988, of 4 March, on compensation by reason of service.


2nd excess receiving bound abroad total remuneration which would obtain by salaries, triennia, plug-ins, or incentives, staff at the service of the administration of the State in the course of being designed in Spain. For this purpose, the competent body for remuneration agreed the remuneration equalizations which can correspond to the said personnel if it were designed in Spain.


3rd excess perceived by officials and the staff of other public administrations, to the extent that the same purpose than those referred to in articles 4, 5 and 6 of the Royal Decree 6/1995 of 13 January, which regulates the regime of remuneration of officials stationed in foreign or does not exceed the remuneration equalizations respectively.


4th excess employees of companies, received with destination abroad, total remuneration to gained by salaries, wages, seniority, extra payments, including the benefits, helps family or any other concept, on the basis of position, employment, category or profession in the course of being designed in Spain.


The provisions of this letter will be incompatible with the exemption provided for in article 5 of this regulation.


4. the regime laid down in the preceding paragraphs shall also apply to allocations for transport, maintenance and subsistence expenses that perceive workers hired specifically to provide their services in enterprises with mobile or mobile work centers, provided that those assignments correspond to displacements to municipality other than which is the habitual residence of the worker.


5. the excluded amounts of assessment in this article will be subject to review by the Minister of economy and finance, in the proportion in which review allowances of public servants.


6. the allocations for transport, maintenance and subsistence expenses which exceed the limits laid down in this article is subject to assessment.


B.-Special rules: 1. when locomotion and maintenance costs not be recovered them specifically by companies who provide their services, taxpayers who obtain income from work resulting from special labour relations dependent character may lower their income, for the determination of its net, in the following quantities yield, providing that they justify the reality of their travel (: a) for costs of locomotion: when using public transportation, the amount of expenditure which is justified by invoice or equivalent document.


In another case, the amount resulting from computing 24 pesetas per kilometer traveled, more expenses toll and parking which can be justified.


(b) for costs of maintenance, the amounts of 4,150 pesetas or 8,000 daily pesetas, according to case of displacement within the Spanish territory or abroad.


For these purposes, the expenses must in any case be unselfish by the company and shall be governed by the provisions of the letter to) paragraph 3 letter A of this article.



2 will be exempted tax amounts that are paid to the taxpayer at the time of the transfer of job to a different municipality, provided that this transfer required the change of residence and correspond, exclusively, to cost of locomotion and maintenance of the taxpayer and his family during the transfer and expenses of moving their furniture and belongings.


3 will be exempt from assessment the sums received by candidates for jury and by the jury members and alternates as a result of the execution of their duties, in accordance with provisions in the Real Decree 385/1996, March 1, as well as the perceived by the members of the polling stations in accordance with the ministerial order of 3 April 1991.


Article 9. Deductible expenses by satisfied dues to unions and professional associations.


For the determination of the NET performance of the work, will be deductible satisfied dues to unions. Also will be deductible met quotas to professional associations, when membership is obligatory for the performance of the work, in the part that corresponds to these institutions essential purposes, with a limit of 50,000 pesetas per year.


Article 10. Application of reduction of 30 per 100 at certain performances of the work.


1 a the purposes of the reduction provided for in article 17.2. to) of the tax law, are considered performance of work obtained from notoriously irregular shape in time, exclusively, the following, when they charged in a single tax period: to) the amounts paid by the company to employees on the occasion of the transfer to another place of work exceeding the amounts provided for in article 8 of this regulation.


(b) the indemnity of public schemes of Social security or passive classes, as well as benefits paid by schools of orphans and similar institutions, in cases of non-disabling injuries.


(c) benefits paid by non-disabling injury or permanent disability in any of its degrees, by companies and public bodies.


(d) the death and burial of workers or staff expenses, benefits both the of public character as the satisfied by schools for orphans and similar institutions, companies and public bodies.


(e) the amounts paid in compensation or repair of wage supplements, pension or annuity of indefinite duration or for the modification of working conditions.


(f) amounts paid by the company to the workers for the resolution by mutual agreement of the employment relationship.


(g) literary, artistic or scientific prizes that do not benefit from this tax exemption. Prizes, to these effects, the economic considerations arising from the transfer of intellectual or industrial property rights are not considered or replace these.


2 when yields of the work with a period of more than two years generation received in fractional form, applies only the reduction of 30 per 100 provided in article 17.2. a) of the tax law, if the quotient resulting from dividing the number of years of generation, computed from date to date, the number of tax periods of fractionation is greater than two.


3 a. effects of the reduction provided for in article 17.2. to) of the tax law, shall be deemed performance of the work with period, more than two years and which is not obtained periodically or recurrent, the derived from the granting of the right of option to purchase of shares to workers, when they can only exercise more than two years after his award , if, in addition, are not granted annually.


Article 11. Reductions applicable to certain performances of the work.


1 the reductions provided for in article 17.2, letters b), c) and d) of the tax law, will be applicable to the benefits in the form of capital in a perception of single payment.


In the case of mixed performance, combining incomes of any type with a unique collection in the form of capital, the reductions referred only will be applicable to the payment made in the form of capital. In particular, when once begun recovers income advance payment of benefits in the form of income, the performance obtained will be reduced by applying the percentages that apply depending on seniority have every bonus at the time of the Constitution of the income.


2 a the purposes of reduction of 70 per 100 provided in article 17.2, letters c) and (d)), of the tax law, means that premiums paid throughout the duration of the contract are sufficient a periodicity and regularity when, having spent more than twelve years from the payment of the first premium the average period of permanence of premiums has been more than six years.


The average period of permanence of premiums will result from calculating the sum of the premiums multiplied by the number of years and divide it between the sum total of satisfied premiums.


(3 the reduction percentage of the 60 per 100, established in article 17.2. d) of the tax law, will be applicable to compensation by absolute and permanent for all work disability and major disability, in both cases under the terms established by the rules governing plans and pension funds.


4 in the case of payment of benefits in the form of capital derived from life insurance contracts referred to in article 16.2. to). 5. to the tax law, when they have periodic or extraordinary premiums for the determination of the part of retrieved total performance corresponding to each raw material, multiply the total yield coefficient of weighting resulting from the following ratio: in the numerator, the result of multiplying the corresponding premium by the number of years that have passed since it was suited to the collection of perception.


In the denominator, the sum of the resulting products of multiplying each premium by the number of years that have passed since it was suited to the collection of perception.


5. for the purposes of the provisions of article 17.2 of the tax law, the insurance company disclosed the part of met quantities corresponding to each of the premiums paid.


SECTION 2 the CAPITAL yields subsection 1 income from the real estate capital article 12. Deductible expenses the equity yields.


They shall be regarded as deductible expense for the determination of the net return on real estate capital and all costs necessary to obtain the amount of deterioration suffered by the use or over time in the property or rights of which obtained yields.


En_particular, shall be considered included among the expenditures referred to in the previous paragraph: to) the interests of the foreign capital invested in the acquisition or improvement of property or rights and other financing expenses.


However, the deduction of the expenses referred to in this letter must not exceed, for each asset or right, of the amount of the integral yields.


(b) taxes and surcharges non-State, as well as rates, surcharges and State special contributions, any that is its name, provided that they have an impact on the computed yield or on goods or producing the same rights and are not sanctioning nature.


(c) the amounts payable by third parties in consideration directly or indirectly or as a result of personal services, such as management, surveillance, goal or similar.


(d) caused by the formalization of leasing, subletting, assignment or Constitution of rights and defense of a legal nature relating to assets, rights or yields.


e) balances of doubtful collection provided that this circumstance is sufficiently justified. This requirement shall be fulfilled: when the debtor is in suspension of payments, bankruptcy or other similar situation.


When between the time of the first management of payment made by the taxpayer and the end of the tax period over six months had elapsed, and there had been a renewal of credit.


When a dubious balance was subsequently charged for its deduction, will it be calculated as income in the year in which occurs this collection.


(f) the cost of maintenance and repair. These effects will have this consideration: the made regularly in order to maintain the normal use of material goods, as painting, plaster or arrangement of facilities.


Of replacement of items such as heating, Elevator, security gates or other facilities.


Amounts earmarked for expansion or improvement will not be deductible for this concept.


(g) the amount of the premiums of insurance contracts, whether liability, fire, theft, break glass or others of a similar nature, on goods or income-producing rights.


(h) the amounts earmarked for services or supplies.


(i) the amounts earmarked for the repayment under the conditions laid down in the next article of this regulation.


Article 13. Cost of depreciation of real estate capital yields.


1. for the determination of the net return on real estate capital, shall be regarded as deductible expense amounts for depreciation of property and other property transferred with it, provided that it fulfils its effective depreciation.



2 shall be considered repayments to meet the requirement of effectiveness: to) in the case of real estate: when, in each year, does not exceed the result of applying the 2 per 100 over the cost of acquisition satisfied, without including in the computation of the soil.


When the value of the floor is not known, this is calculated prorating the cost of acquisition satisfied between the cadastral values of soil and construction each year.


b) in the case of property of interest nature, that can be used for a period longer than the year and transferred together with the property: when, in each year, does not exceed the result of applying to acquisition costs satisfied the depreciation rates determined in accordance with the simplified depreciation table referred to in article 28 of this regulation.


3. in the event that yields come from ownership of property rights of use or enjoyment, satisfied acquisition cost will pay for itself, with the limit of integral yields of each right.


Amortization, in this case, will be the result of the following rules: to) when the law had given term, resulting from dividing the satisfied cost of acquisition of the right by the number of years of duration of the.


b) when the right was for life, the result of applying to the acquisition cost paid 2 percentage by 100.


Article 14. Real estate capital yields obtained from notoriously irregular shape in time and yields perceived in fractional form.


1 to the purposes of the reduction provided for in article 21.2 of the tax law, are considered yields the equity obtained from notoriously irregular shape in time, exclusively, the following, when they charged in a single tax period: to) amounts obtained by the transfer or assignment of the lease of business premises.


(b) compensation received from the lessee, sublessee or assignee for damage or damage to the property.


(c) the amounts obtained by the creation or transfer of rights of use or enjoyment of life.


2. when the returns of the equity with a period exceeding two years received in fractional form, 30 per 100 planned reduction is only applicable in the second paragraph of article 21.2 of the tax law, if the quotient resulting from dividing the number of years corresponding to the period, computed from date to date, the number of tax periods of fractionation, is greater than two.


Subsection 2nd income from the capital item 15. Partially in insurance contracts.


In the case of partial provision in insurance contracts, to calculate the performance of capital shall be deemed that the recovered amount corresponds to satisfied premiums first of all including their respective profitability.


Article 16. Taxation of the profitability obtained until such time as the Constitution of deferred income.


A_efectos_de provided for in the first paragraph of article 23.3. d) of the tax law, the profitability obtained until the Constitution of deferred income must be subjected to assessment in accordance with the following rules: 1. the profitability will be determined by the difference between the financiero-actuarial present value of income which constitutes and the amount of premiums that are satisfied.


2 that profitability will be linearly distributed during the first ten years of the annuity payment.


If it's a temporary income, will it be distributed linearly between the years of duration with a maximum of ten years.


Article 17. Conditions applicable to certain insurance contracts with pension and disability benefits received in the form of income.


For the application of the provisions in the second paragraph of article 23.3. d) of the tax law, must attend the following requirements: 1 the contingencies for which benefits can be received shall be those provided for in article 8.6 of the law 8/1987 of 8 June, adjustment of plans and pension funds, under the terms established for these.


2nd means that there has been some kind of mobilization of the provisions of the insurance contract when you fail to comply with limitations that, in relation to the exercise of economic rights, establish the first additional provision of the law 8/1987 of 8 June, adjustment of plans and pension funds, and its development, with respect to the insurance regulations collective commitments for pensions for the companies that implemented.


Article 18. Deductible expenses in certain income from the capital.


For the determination of the net return from capital derived from the provision of technical assistance, leasing of movable property, businesses or mines and sublease them referred to in article 24.1. b) of the tax law, will be considered deductible expenses anticipated in articles 12 and 13 of this regulation. It shall not apply the limit for interest and other financing expenses.


Article 19. Reductions apply to the income from the capital arising from insurance contracts.


(1. the reductions provided for in article 24.2, letters b) and c) of the tax law will be applicable to the benefits in the form of capital in a perception of single payment.


In particular, in the case of perceptions arising from the exercise of the right to partial rescue of the policy, shall apply the reductions referred to in the preceding paragraph unless, for foreseeing the contract by the existence of order of the policyholder or insured to the insurance company or by any other cause, amounts on a regular basis are met.


In the case of mixed perceptions, that combine incomes of any type with a single fee in the form of capital, the reductions referred only will be applicable to the payment made in the form of capital. In particular, when once begun recovers income advance payment of benefits in the form of income, the performance obtained will be reduced by applying the percentages that apply depending on seniority have every bonus at the time of the Constitution of the income.


2 means that premiums paid throughout the duration of the contract are sufficient a periodicity and regularity when, having more than twelve years after the payment of the first premium, the average period of permanence of premiums has been more than six years.


For this purpose, the average period of permanence of premiums will result from calculating the sum of the premiums multiplied by the number of years and divide it between the sum total of satisfied premiums.


(3 the reduction percentage of the 60 per 100, established in article 24.2. c) of the tax law, will be applicable to compensation for disability perceived by those who have a degree of disability equal to or greater than 65 per 100.


4. in the case of payment of benefits in the form of capital derived from life insurance contracts referred to in article 23.3 of the tax law, when they have regular or extraordinary premiums for the determination of the part of retrieved total performance corresponding to each raw material, multiply the total yield coefficient of weighting resulting from the following ratio : In the numerator, the result of multiplying the corresponding premium by the number of years that have passed since it was suited to the collection of perception.


In the denominator, the sum of the resulting products of multiplying each premium by the number of years that have passed since it was suited to the collection of perception.


5. for the purposes of the provisions of article 24.2 of the tax law, the insurance company disclosed the part of met quantities corresponding to each of the premiums paid.


Article 20. Income from the capital obtained from notoriously irregular shape in time and yields perceived in fractional form.


1 to the purposes of the reduction provided for in article 24.2. to) of the tax law, are considered income from the capital obtained from notoriously irregular shape in time, exclusively, the following, when they charged in a single tax period: to) amounts obtained by the transfer or assignment of the lease.


(b) perceived benefits of the lessee or sublessee damages or damages, in the case of lease.


(c) the amounts obtained by the creation or transfer of rights of use or enjoyment of life.


2 when the income from the capital with a period exceeding two years received in fractional form, applies only the reduction of 30 per 100 planned in the second paragraph of article 24.2. a) of the tax law, if the quotient resulting from dividing the number of years corresponding to the period, computed from date to date, the number of tax periods of fractionation, is greater than two.


SECTION 3 economic activities yields subsection 1 General rules article 21. Assets subject to an activity.


1 assets related to an economic activity carried out by the taxpayer, regardless of their ownership, in the event of marriage, is common to both spouses, the following will be considered: to) real property in which the activity is developed.



(b) goods intended for economic and socio-cultural services staff in the service of the activity.


(c) any other assets that are necessary to obtain the respective yields.


In any case the assets covering the participation shall be regarded as elements related to an economic activity in equity of an entity and the transfer of capital to third parties and for the private use of the owner of the activity, such as leisure and recreation.


2 only will be considered assets subject to an economic activity those who use taxpayer for the purposes of the same.


Shall not be affected: 1 those that are used simultaneously for economic activities and needs private, unless the use for the latter is accessory and notoriously irrelevant as laid down in paragraph 4 of this article.


2. those who, being owned by the taxpayer, not included in accounting and official records of the economic activity which is bound to take the taxpayer, unless proven otherwise.


3. in the case of assets that serve only partially to the object of the activity, involvement means limited to that portion of them actually used in the activity concerned. In this sense, only will be considered affected parts of the assets which are susceptible to a use separate and independent from the rest. In no event will be susceptible to partial involvement indivisible assets.


4 shall be considered used for private accessory and notoriously irrelevant way needs the assets of fixed assets acquired and used for the development of economic activity which are intended for the personal use of the taxpayer in days or non-working hours during which the exercise of that activity is interrupted.


In the preceding paragraph shall not apply to passenger cars and their trailers, mopeds, motorcycles, aircraft or boats or recreation, except for the following cases: to) mixed vehicles intended for the carriage of goods.


b) for the provision of transport services for travellers by consideration.


(c) for the provision of training drivers or pilots by consideration.


d) for the business trip of the representatives or sales agents.


(e) those intended for use with habitually and onerous assignment of being.


For these purposes, shall be deemed motor cars, trailers, mopeds and motorcycles as defined in the annex of the Royal Legislative Decree 339/1990, of 2 March, which approves the articulated text of the law on traffic, circulation of vehicles engine and road safety, as well as those defined as mixed vehicles in that annex and in any case, the so-called all-terrain vehicles or «jeep» type.


Article 22. Values of affectation and deallocation.


1. the impact on economic activities of assets or rights of the personal wealth will be used the value of acquisition that had at that time according to the rules laid down in the articles 33.1 and 34 of the tax law.


2. during the reversals of goods or rights related to economic activities to personal heritage, accounting at such time, calculated value in accordance with the depreciation that would have been fiscally deductible, computing is in any case the minimum repayment will be taken for the purposes of this tax.


Article 23. Income allocation.


Determine the outcome of the economic activities of the entities referred to in article 10 of the tax law, the net amount of turnover foreseen in article 122 of the law 43/1995, of 27 December, the corporation tax, taken into account exclusively the economic activities exercised by such entities.


Article 24. Yields of economic activities obtained from notoriously irregular shape in time and yields perceived in fractional form.


1 to the purposes of the reduction provided for in article 30 of the tax law, are considered performance of economic activities obtained from notoriously irregular shape in time, exclusively, the following, when they charged in single tax period: to) grants of capital for the acquisition of depreciable fixed assets not elements.


(b) allowances and aid for cessation of economic activities.


(c) literary, artistic or scientific prizes that do not benefit from this tax exemption. Prizes, to these effects, the economic considerations arising from the transfer of intellectual or industrial property rights are not considered or replace these.


(d) compensation received in lieu of economic rights of indefinite duration.


2. when yields economic activities with a period exceeding two years received in fractional form, reduction of 30 per 100 envisaged in article 30 of the tax law, is only applicable if the quotient resulting from dividing the number of years corresponding to the period of generation, computed from date to date between the number of tax periods of fractionation, greater than two.


Article 25. Regimes of determination of income from economic activities.


1. in accordance with the provisions of article 45.2 of the tax law, there will be the following arrangements for the determination of the performance of economic activities: 1 direct, which will have two modes, normal and simplified estimation.


2nd estimate objectively.


2. taxpayers shall apply one of the previous schemes taking into account the limits of application, the rules of incompatibility and the waiver contained in the following articles.


Subsection 2 simplified direct estimate article 26. Scope of application of the simplified direct estimate regime.


1 taxpayers engaged in economic activities, will determine the NET performance of their activities by the simplified form of the direct estimate regime, provided that: to) does not determine the net yield of these activities by the objective estimate scheme.


(b) the net amount of the turnover of all these activities, defined according to article 191 of the revised text of the companies Act, does not exceed the 100.000.000 pesetas per year.


(c) not to renounce this modality.


2. the net amount of turnover that is set as the limit for the application of the simplified form of the direct estimate regime, will take as a reference the year previous to the one in which this modality be applied.


When the immediate previous year had not exercised any activity, is determined the net this mode performance, unless he renounces it in the terms provided for in the following article.


When an activity has started in the previous year, the net amount of the turnover will rise a year.


3. taxpayers who determine the NET performance of some of their economic activities by the normal mode of the direct estimate regime, will determine the NET performance of all its activities by normal mode.


However, when any economic activity that waived this mode starts during the year, incompatibility referred to in the preceding paragraph shall not be effects for this year regarding the activities had been carried out previously.


Article 27. Disclaimer and exclusion of simplified direct estimate regime.


1. the waiver of the simplified form of the direct estimate regime must be made during the month of December preceding the beginning of the calendar year in which it should take effect.


The resignation will have effects for a minimum period of three years. After this deadline, it means extended tacitly for each of the following years in which could be applicable mode, except that in the period provided for in the preceding paragraph to be rescinded that.


If in the year previous to the one in which the renunciation of the simplified form of the direct estimate scheme should take effect, the limit that determines its scope is exceeded, such waiver shall be not presented.


Renunciation as well as its revocation shall be made in accordance with the provisions of the Royal Decree 1041 / 1990 of 27 July, which regulates the Census declarations to be submitted for tax purposes, entrepreneurs, professionals and other required tax.


In case of onset of activity, the resignation shall be as provided in the preceding paragraph.


2 will be determining cause of exclusion of the simplified form of the direct estimate regime have exceeded the limit established in the preceding article.


The exclusion will produce effects in the immediate year subsequent to that in which such circumstance occurs.


3. the waiver or exclusion of the simplified form of the direct estimate scheme will mean that the taxpayer will determine the net yield of all their economic activities by normal mode of this regime.


Article 28. Determination of NET performance in the simplified direct estimate regime.



The NET performance of economic activities, which may apply the simplified mode of the direct estimate regime, shall be determined according to the rules contained in articles 26 and 28 of the tax law, with the following specialties: 1st depreciation of tangible practice linearly according to table of depreciation simplified to be approved by the Minister of economy and finance. Rules of the special scheme for small size companies provided for in law 43/1995, of 27 December, tax societies, affecting this concept will apply on the amounts of depreciation resulting from these tables.


2nd Assembly of the deductible provisions and difficult to justify costs are quantified by applying the percentage of 5 per 100 net performance, excluded this concept.


Article 29. Entities on attribution regime.


1 simplified direct estimate regime will be applicable for the determination of the NET performance of economic activities carried out by the entities referred to in article 10 of the tax law, provided that: 1 all members, heirs, community members or partners are individuals.


2nd the entity complies with the requirements set out in article 26 of this regulation.


2. the waiver of the modality should be done by all partners, heirs, community members or participants, in accordance with article 27 of this regulation.


3. the application of this modality will be regardless of the circumstances that are individually on members, heirs, community members or participants.


4. the net yield is attributed to members, heirs, community members or participants, according to the rules or agreements applicable in each case and, if these non brand management informing, be attributed equally.


Subsection 3rd estimation objective article 30. Scope of the objective estimate scheme.


1. the objective estimate scheme applies to each individually considered, economic activities determined by the Minister of economy and finance, unless taxpayers are excluded from its application, in the terms laid down in articles 31 and 32 of this regulation or renounce it.


2. this procedure may not be applied by taxpayers whose turnover of integrity yields, in the previous year, more than any of the following amounts: for all its economic activities, 75.000.000 pesetas per year.


For the whole of the agricultural and livestock activities, on terms determined by the ministerial order that develops the regime of estimation objective, 50,000,000 pesetas.


For these purposes, only be computed: the operations that should score in the book register of sales or revenue foreseen in article 65.7 from this regulation or in the book register of income referred to in article 40.1 of the regulation of the tax on the value added, approved by Royal Decree 1624 / 1992, 29 December.


The operations that are required to issue and keep invoices, in accordance with the provisions of paragraph 3 of article 2 of the Royal Decree 2402 / 1985, 18 December, which regulates the duty to issue and deliver invoice that is up to businessmen and professionals.


When an activity has started in the previous year, the volume of income will rise a year.


Article 31. Disclaimer the objective estimate scheme.


1 the resignation to the estimation system objective may be: to) during the month of December preceding the beginning of the calendar year in which it should take effect.


In case of onset of activity, the waiver shall be made in time to present the Census Declaration of activity starts.


(b) also means effected renounces the objective estimate scheme when present in the regulation period the corresponding declaration to the payment of the first quarter of the calendar year in which must be valid in the form ready for the direct estimation regime.


In case of onset of activity, renunciation shall be effected when payment in the regulation period instalment corresponding to Q1 of the activity in the form ready for the direct estimation regime.


Disclaimer 2 the estimation scheme objective will entail the inclusion in the scope of the simplified form of the regime of direct estimation, in the terms referred to in paragraph 1 of article 26 of this regulation.


3. the waiver will have effect for a minimum period of three years. Expiry of this period shall be extended tacitly for each of the following years in which could be applicable the objective estimate scheme, unless within the period provided for in paragraph 1.a) that to be rescinded.


If in the year previous to the one in which the resignation to the estimate scheme objective should take effect, limits that determine its scope, overcome such waiver shall be deemed not filed.


4. the waiver referred to in paragraph 1.a) as well as the reversal, that was the waiver form, shall be conducted in accordance with the provisions of the Royal Decree 1041 / 1990 of 27 July, which regulates the Census declarations to be submitted for tax purposes, entrepreneurs, professionals and other required tax.


Article 32. Exclusion of the objective estimate scheme.


1 will be determining cause of exclusion of the objective estimate scheme having exceeded the limit laid down in article 30.2 of the rules of procedure or the limits established in the ministerial order that develops it.


The exclusion will produce effects the immediate year subsequent to that in which such circumstance occurs.


2. also will be considered causes of exclusion of this regime the incompatibility provided for in article 33 and the exclusion of paragraph 2 of article 34 of this regulation.


3. the exclusion of the objective estimate scheme will result in the inclusion in the scope of the simplified form of the regime of direct estimation, in the terms referred to in paragraph 1 of article 26 of this regulation.


Article 33. Incompatibility of the objective estimation with the direct estimate.


Taxpayers that determine the net yield of any economic activity by the regime of direct estimation, in all its forms, will determine the net yield of all their economic activities by the regime, in the corresponding category.


However, when starts the year economic activity not included or that waived the objective estimate scheme, incompatibility referred to in the preceding paragraph shall not take effects for that year with respect to activities that were performed prior.


Article 34. Coordination of the system of estimation objective with the value added tax.


1. the renunciation to the simplified special regime or the special scheme for agriculture, livestock and fisheries of the value added tax will mean resignation to the regime of objective estimation for all economic activities exercised by the taxpayer.


2. the exclusion of the special regime simplified value added tax will result in the exclusion of the regime of objective estimation for all economic activities exercised by the taxpayer.


Article 35. Determination of NET performance in objective estimate scheme.


1. taxpayers shall be determined, with reference to each activity to which this regime, applicable corresponding net performance.


2. the determination of the NET performance referred to in the preceding paragraph shall be made by the own taxpayer, by imputing to every activity of signs, indexes or modules that the Minister of economy and finance had set.


Where it provides for the order by which the signs are approved, indices or modules, for the calculation of the NET performance may be inferred depreciation of fixed assets registered. The deductible amount under this heading will be, exclusively, which results from applying the table that, for these purposes, approved by the Minister of economy and finance.


3. in cases of initiation with subsequent to 1 January or cessation before December 31 of the operations of a host to this regime activity, signs, indexes or modules shall apply, where appropriate, proportionally to the time period in which such activity is exercised, by the taxpayer during the calendar year.


The provisions of this section shall not apply to the activities of the season will be governed by the provisions of the corresponding ministerial order.


4. (1). When the development of economic activities to which this regime is application would not be affected by fire, flood or other exceptional circumstances affecting a sector or specific area, the Minister of economy and finance may authorize, on an exceptional basis, reduction signs, indexes or modules.



2. when the development of economic activities which result from application this regime would not be affected by fire, flood, subsidence or great faults in industrial equipment, involving serious anomalies in the development of the activity, interested parties may request reduction of signs, indexes or modules in the management or delegation of the State Agency of their fiscal domicile for tax administration within thirty days from the date they, providing the tests deemed appropriate and in making mention, where appropriate, of the indemnities to perceive by reason of such anomalies. Credited the effectiveness of these anomalies, the reduction of signs, indexes or modules that appropriate shall be permitted.


It also authorized reduction of signs, indexes or modules when the holder of the activity is in a situation of temporary disability and has no other employees. The procedure to reduce the signs, indexes or modules will be the same as that laid down in the preceding paragraph.


The reduction of signs, indexes or modules be taken into account for the purposes of the instalments accrued after the date of the authorization.


3. when the development of economic activities to which this regime is application would not be affected by fire, flood, subsidence or other exceptional circumstances which determine extraordinary expenses alien to the normal process of the exercise of that, stakeholders may lower the NET performance resulting in the amount of such expenses. To do this, taxpayers must inform such circumstance management or delegation of the State Agency for tax administration corresponding to their fiscal domicile within the period of thirty days from the date thereof, providing, to that end, the corresponding justification and making mention, where appropriate, of the indemnities to perceive for reason of circumstances.


The tax administration shall verify the certainty of the cause that motivates the reduction of yield and the amount of it.


5. the ministerial order by which are fixed signs, indexes or applicable to each activity modules will contain instructions for their proper computation and to be published in the «Official Gazette» before 1 December prior to the period to which it is applicable.


The ministerial order may refer to a period of longer than a year, in which case be determined separately the method of calculation of the performance for each of the years included.


Article 36. Independent activities.


1. for the purposes of the application of the system of objective estimation, shall be considered as independent activities each of the contained specifically in the ministerial orders regulating this regime.


2. the determination of the economic operations included in each activity must be performed in accordance with the rules of the tax on economic activities, in so far as they are applicable.


Article 37. Entities on attribution regime.


1. the objective estimate scheme shall apply to the determination of the NET performance of economic activities carried out by the entities referred to in article 10 of the tax law, provided that all members, heirs, community members or participants are individuals.


2. the waiver regime, which must be carried out according to the provisions of article 31 of this regulation, be formulated by all members, heirs, community members or participants.


3. the implementation of this objective estimate scheme must be performed regardless of the circumstances that are individually on members, heirs, community members or participants.


4. the net yield is attributed to members, heirs, community members or participants, according to the rules or agreements applicable in each case and, if these non brand management informing, be attributed equally.


SECTION 4 gains and capital losses article 38. Determination of the purchase price.


1. the acquisition value of the transferred assets will be reduced by the amount of depreciation tax deductible, computing is in any case the minimum depreciation, regardless of the effective consideration of this as an expense.


For these purposes, be considered minimum amortization resulting from the maximum repayment period or the fixed percentage which corresponds, according to each case.


2 for the transmission of assets related to economic activities, shall be regarded as acquisition value book value, taking into account depreciation that would have been fiscally deductible, without prejudice to the minimum repayment referred to in the preceding paragraph. When the assets had been affected activity after its acquisition and prior to January 1, 1999, be taken as the date of purchase which corresponds to involvement.


Article 39. Exemption for reinvestment in residence.


1 they will enjoy exemption capital gains that will make clear in the transmission of the residence of the taxpayer when the total amount obtained if invested in the acquisition of a new residence, under the conditions provided for in this article. When to acquire the House transmitted the taxpayer had used foreign funding, will be considered, exclusively for this purpose, total amount obtained resulting from lower value of transmission in the principal of the loan that is pending to pay at the time of transmission.


These effects, is assimilated to the acquisition of housing rehabilitation, in the terms provided for in article 52.5 of the rules of procedure.


For how the residence qualification, it will be the provisions of article 51 of this regulation.


2. reinvestment of the amount obtained in disposal must be carried out, once or successively, in a period not exceeding two years.


Means that reinvestment is made within time when sale had performed in instalments or with deferred price, provided that the amount of time limits is intended for the purpose indicated in the tax period in which are receiving.


When, pursuant to the preceding paragraphs, the reinvestment is not carried out in the same year of the disposition, the taxpayer will be required to be included in the tax return for the year in which heritage gain obtained his intention to reinvest in the conditions and deadlines indicated.


Also the quantities obtained will entitled to the exemption for reinvestment in the alienation which are intended to meet the price of a new residence which had acquired within the period of two years prior to that.


3. in the event that the reinvestment amount was less than the total obtained in alienation, is only excluded from assessment the proportional part of the equity gain corresponding to the amount actually invested in the conditions of this article.


4. the breach of any of the conditions laid down in this article will determine submission to assessment of the part of the corresponding asset gain.


In this case, the taxpayer fall part of the non-exempt equity gain within the year of collection, practicing complementary statement-settlement, including interest, and will be presented within the time limit which mediate between the date in which occurs the breach and the completion of the regulatory period of declaration for the tax period in which the failure occurs.


Article 40. Reinvestment of windfall profits.


1. taxpayers who develop economic activities and transferred assets allocated to them and opt to apply as provided in article 21 of law 43/1995, of 27 December, the corporation tax, be integrated in each tax period the total amount of the equity gain attributable to that period in the general part of the tax base.


2. If during the reinvestment period the taxpayer decided not reinvest an amount equal to the amount of transmission, not undertake the reinvestment within the term established for the same, or fail to fulfil, totally or partially, the reinvestment plan, must integrate part of no imputed income to the tax period of obtaining, practicing to effect the corresponding complementary statement-settlement including interest, to be presented within the time limit which mediate between the date in the decision, reinvestment period or is a default plan and the completion of the regulatory period of declaration for the tax period in which if any of such circumstances.


Article 41. Reduction of capital gains for certain asset items affected.


1. taxpayers carrying on the activity of transport by taxis, classified under the heading 721.2 in the first section of the rates of the tax on economic activities, which determine their net return for the objective estimate scheme, reduced capital gains that may occur as a result of the transmission of intangible fixed assets, when this transmission is due to permanent disability retirement or cessation of activity by restructuring the sector.



In addition, the provisions of the preceding paragraph shall apply when, for reasons other than those set forth herein, transmitted intangible assets to relatives up to the second degree.


2. the reduction referred to in the preceding paragraph, is obtained by applying to the capital gain determined as provided for in article 32 of the tax law, the following percentages: (see table. IMAGE 5744 page) time elapsed since the acquisition of assets fixed intangible applicable percentage more than twelve years... 100. more than eleven years... 87 more than ten years... 74. more than nine years... 61. more than eight years... 54. more than seven years... 47. more than six years... 40. more than five years... 33. more than four years... 26 more than three years... 19 more than two years... 12 more than one year... 8 Hasta un año......................................... 4 chapter III income in-kind article 42. Delivery of shares to workers.


1 not shall be regarded as income from work in species, for the purposes of article 43.2. a) of the tax law, the delivery of shares to workers in active employment in the following cases: 1 delivery of shares of a company to its employees.


2nd also, in the case of groups of societies in which the circumstances provided for in article 42 of the code of Commerce, delivery of shares of a company of the group workers, taxpayers this tax, societies that are part of the same sub-group.


In the case of shares of the parent company of the group, the delivery workers, taxpayers this tax, the companies that are part of the group.


In the previous two cases, delivery may be made both society itself that the worker pay their services, another company belonging to the group or by the public body, State society or public administration holder of the shares.


2. the application as provided in the preceding paragraph shall require compliance with the following requirements: 1 the offer is carried out within the general remuneration policy of the company or, where appropriate, the Group of companies and contribute to the participation of the workers in the enterprise.


2nd that each of the workers, together with their spouses or relatives to the second degree, do not have a participation, direct or indirect, in the society in which they provide their services or in any other of the top 5 by 100 group.


3rd titles are maintained, at least for three years.


Failure to comply with the time limit referred to in number 3. or previous will motivate the obligation to submit a supplementary statement-settlement, with interest on late payments, within the time limit which mediate between the date in breach of the requirement and the completion of the regulatory period of declaration for the tax period in which the failure occurs.


Article 43. Costs of study for training or retraining of staff that do not constitute remuneration in kind.


Not shall be regarded as remuneration in kind, for the purposes of article 43.2. b) of the tax law, arranged by institutions, companies or employers and studies financed directly by them for the upgrade, training or recycling of its staff, when they come to required by the development of its activities or the characteristics of the jobs , even when its effective delivery is made by other people or specialized entities. In these cases, the expenses of transportation, maintenance and stay shall be governed as provided in article 8 of this regulation.


Article 44. Expenses for canteens which do not constitute remuneration in kind.


1 a effects as provided in article 43.2. c) of the tax law, shall be regarded as delivering products at reduced prices in canteens carried out formulas direct and indirect service delivery, supported by labour legislation, which comply with the following requirements: 1 that the provision of the service takes place during weekdays for employee or worker.


2nd to the provision of the service will not take place during the days of the employee or worker earned diets support exempt from assessment according to article 8 of this regulation.


2. when the service is carried out through indirect formulas, will have to be met, in addition to the requirements in the previous issue, the following: 1 the amount of indirect formulas may not exceed 1,300 pesetas per day. If the daily amount is over, there will be retribution in kind by excess.


This amount may be modified by the Minister of economy and finance to economic developments and social content of these formulas.


2nd if for the benefit of the service being awarded to the employee or worker vales-comida or similar documents, will be observed the following: they must be numbered, issued in nominative form and their nominal amount and the company shall appear in them.


They shall be transferable.


The refund of the amount cannot be obtained, nor of the company or third party.


They may only be used in catering establishments.


The company that delivered them must carry and keep relationship of the delivered to each of their employees or workers, with expression of the number of document and delivery day.


Article 45. Expenses for health insurance that do not constitute remuneration in kind.


Not shall be regarded as income from work in kind, in accordance with article 43.2. f) of the tax law, the premiums or fees paid by companies to insurance for coverage of disease entities, when the following requirements are met: 1. which disease coverage reaches to the worker, also reaching a spouse , or descendants.


2 premiums or contributions satisfied not exceed 60,000 pesetas per year. When insurance understand also the spouse or descendants, the limit will be 200,000 pesetas per year. Excess of these amounts shall constitute remuneration in kind.


Article 46. Rights of founders of societies.


Special rights of economic content that the founders or developers of a society as remuneration for personal services, reserved when they consist of a percentage of the profits of the entity, will be assessed, at least 35 per 100 of the equivalent value of social capital that allows the same participation in the benefits that the recognized these rights.


Article 47. Price offered.


A_efectos_de provisions of article 44.1.1, f), the tax law will be considered price offered to the public, in the remuneration in kind paid by companies that have as a common activity the activities that give rise to it, provided for in article 13 of law 26/1984, of 19 July, General for the defence of consumers and users by deducting, in its case, the discounts offered to other groups with similar characteristics to the workers of the company as well as general promotional discounts applied by the company which are in force at the time of satisfying retribution in kind.


Chapter IV minimum staff and family article 48. Limits of annual incomes that allow the application of the minimum family descendants.


1 the amount of the maximum annual income that allows the application of the family minimum by descendants, including the disabled, referred to in the letters b) and c) article 40.3.1. º of the tax law, will be 1,000,000 pesetas, including the exempt.


2. the amount of the maximum annual income, to which refers article 40.3.3. º of the tax law, which allows you to transfer the right to the application of the minimum relatives of relatives of nearest to the next grade level, will be 1,000,000 pesetas, including the exempt.


Chapter V taxable general article 49. Deadline for submission of supplementary statements at the disposal of consolidated rights of provident mutual.


A_efectos_de provisions of article 46.1. b) of the tax law, the settlements of complementary to restore reductions in the tax base wrongly practiced by the early disposition of rights consolidated in social welfare mutuals will be presented within the period which mediate between that advance provision date and the completion of the regulatory period of declaration for the tax period in which occurs the advance disposal.


Article 50. Excesses of contributions to retirement plans and not reducible social welfare mutuals in the exercise.


Participants in pension plans may request that contributed amounts, including contributions from the promoter that had been charged them, that by exceeding the quantitative limits set out in article 46.1 of the tax law, could not have been subject to reduction in the tax base, it be in the five following financial years.



The request must be made in the Declaration of the income tax of the people physical corresponding to the period in which contributions have exceeded the limits mentioned above.


The excess that, in accordance with the above, has not been subject to reduction, will fall within the first year, within the following five exercises, that made contributions do not reach the quantitative limits set out in article 46.1 of the tax law.


When contributions made in the year with contributions from previous financial years which have not been subject to reduction by exceeding the established limits are, they shall be reduced, firstly, contributions corresponding to previous years.


Title III deductions from the investment in residence article 51 Chapter I deduction fee. Concept of residence.


1. in General is considered residence of the taxpayer building which constitute his residence for a continued, at least a three-year period.


However, mean that housing had the usual character when, despite not having passed this term, there is the death of the taxpayer or other circumstances that necessarily require the change of address, such as celebration of marriage, marital separation, job transfer, obtaining the first employment or change of job or other justified analog.


2. that housing is the habitual residence of the taxpayer must be inhabited effectively and permanently by the own taxpayer, within a period of twelve months from the date of acquisition or termination of the works.


However, mean that housing does not lose the character of usual when the following circumstances occur: when there is the death of the taxpayer or other circumstances that necessarily prevent the occupation of the dwelling, in the terms referred to in paragraph 1 of this article.


When this enjoy residence by reason of office or employment and the acquired dwelling is not object of use, in which case the term indicated before it will start to be counted from the date of the cessation.


3. when they are implementing the exceptions provided for in the preceding paragraphs, the deduction for purchase of dwelling shall be so far that give the circumstances that necessarily require the change of housing or prevent the occupation of the same, unless the taxpayer enjoyment of residence by reason of office or employment, in which case you can keep practicing deductions for this concept while keep this situation and the housing is not subject to use.


Article 52. Acquisition and rehabilitation of the residence.


1. are assimilated to the acquisition of housing construction or extension of it, in the following terms: extension of a dwelling, when there is the increase of their living space, using part of an outdoor enclosure or by any other means, on an ongoing basis and during all times of the year.


Construction, when the taxpayer directly meet the costs arising from the execution of the works, or deliver amounts to account the promoter of those, provided that they end in a period not exceeding four years from the beginning of the investment.


2 Conversely, purchase of housing will not be considered: to) the cost of maintenance or repair, in the terms provided for in article 12 of this regulation.


(b) improvements.


(c) the acquisition of parking lots, gardens, parks, swimming pools and sports facilities and, in general, annexes, or any other element that does not constitute proper housing, provided that they acquire regardless of this. Shall be treated as housing the parking lots acquired with these, with a maximum of two.


3. If as a result of bankruptcy or receivership, both judicially declared, the promoter does not end the construction works within the four-year period referred to in the second indent of paragraph 1 of this article or could not make the delivery of homes in the same period, will be expanded in another four years.


In these cases, the period of twelve months referred to in article 51.2 of the rules of procedure will start counting from the delivery.


So the extension provided for in this section take effect, the taxpayer who is forced return tax in the tax period in that it had breached the initial term, must accompany it both supporting documents proving their investments in housing as any supporting document of have occurred any of the above situations.


In the cases referred to in this paragraph, the taxpayer is not obligated to make any income by reason of a breach of the general term of four years of completion of the construction works.


4. when other exceptional circumstances not attributable to the taxpayer and that they entail suspension of the works, not can they be completed within the four-year period referred to in the second indent of paragraph 1 of this article, the taxpayer may request the Administration the extension of the period.


The application shall be submitted in the delegation or administration of the State tax administration corresponding to their fiscal domicile during the thirty days following the failure to meet the time Agency.


The request must bear both the reasons that have led to the breach of the term as the period of time that is necessary to complete the construction works, which may not exceed four years.


Purposes as provided in the preceding paragraph, the corresponding justification must be provided by the taxpayer.


In the light of the documentation provided, delegate or Manager of the State tax administration agency will both decide on the origin of the extension requested with respect to the period of enlargement, which will not have to necessarily conform to the one requested by the taxpayer.


Requests for enlargement which were not resolved expressly in the period of three months may be ignored.


Enlargement to be granted will start counting from the day immediately following that in which the breach occurs.


5. for the purposes referred to in article 55.1.1. (or,), of the tax law is regarded as rehabilitation of housing in the same works that meet any of the following requirements: to) who have been classified or declared as performance protected in terms of housing rehabilitation in the terms laid down in the Royal Decree 1186 / 1998 of 12 June.


(b) which relate to the reconstruction of the housing through the consolidation and treatment of structures, facades or roofs and similar where the costs of rehabilitation operations exceed 25 per 100 of the purchase price if they had made this during the two years prior to rehabilitation, or otherwise , of the market value that had housing at the time of his rehabilitation.


Article 53. Financing conditions of the residence for the purposes of the deduction percentages increased.


Deduction percentages provided for in article 55.1.1., b), of the Tax Act shall apply in the following way: 1 in the case of acquisition or rehabilitation of housing, to apply the percentages increased, from 25 per 100 and 20 per 100, must be produced the following circumstances: to) the funded amount of the value of acquisition or rehabilitation of housing to suppose at least 100 of the value 50.


In the case of reinvestment by alienation of the residence the percentage of 50 per 100 means referred to overinvestment that corresponds.


(b) that financing occurs through a credit institution or insurance company or by loans granted by companies to their employees.


(c) that during the first three years not be amortize amounts exceeding a whole 40 per 100 of the total amount requested.


These percentages will not apply, in any case, the quantities intended for the construction or expansion of housing or the deposited into account housing.


The percentage of deduction of 25 per 100 shall apply exclusively, during the two years following the acquisition or rehabilitation of the residence and on the amounts, respectively, for these purposes.


((2nd in the case of works and installations of adaptation made by disabled people, to which refers article 55.1.4., c), of the tax law, the following circumstances shall occur: to) involving the financed amount of the works or installations of fitness, at least 30 per 100 of such investment.


(b) that financing occurs through a credit institution or insurance company or by loans granted by companies to the disabled employee.


(c) that during the first three years not be amortize amounts exceeding a whole 40 per 100 of the total amount requested.


The percentage of deduction of 25 or 20 per 100 shall apply a maximum of 1,000,000 pesetas, applying is 15 per 100 on excess, up to 2,000,000 pesetas.


The percentage of deduction of 25 per 100 shall apply, exclusively, during the next two years to the completion of the works or installations of adequacy.



Article 54. Housing accounts.


1. it shall be deemed that they have earmarked for acquisition or rehabilitation of the residence of the taxpayer amounts that are placed in credit institutions, in separate accounts of any imposition, always that these balances are exclusively intended for first acquisition or rehabilitation of the residence of the taxpayer.


2 you will lose the right to deduction: to) when the taxpayer has amounts deposited in the account housing for purposes other than the first acquisition or rehabilitation of their residence. In the event of a partial disposal means that willing amounts are deposited first.


(b) take four years, the date that was opening an account, unless you have purchased or rehabilitated housing.


(c) where the subsequent acquisition or rehabilitation of housing does not comply the conditions governing the right to deduct for that concept.


3. Each taxpayer can only maintain a housing account.


4. housing accounts must be separately identified in the tax return, with at least the following data: entity where the account has been opened.


Branch.


The account number.


Article 55. Adaptation of the residence by disabled works.


1. for the purposes of the deduction provided for in article 55.1.4. º of the tax law, refers to works and installations of adequacy of the residence of the disabled those that involve a reform of the interior of the same, as well as the modification of the common elements of the building to serve as a necessary step between the urban farm and public such as stairs, elevators, hallways, portals or any other architectural element, or necessary for the implementation of electronic devices that serve to overcome barriers of sensory communication or promotion of your safety.


2. the accreditation of the need for the works and facilities for accessibility and sensory communication provided by the dignified and proper development of the disabled person, shall be given before the tax administration certificate or resolution issued by the Institute of migration and social services or the competent body of the autonomous communities in terms of valuation of losses based on the opinion issued by assessment and orientation dependent on the same teams.


Chapter II deduction for income obtained in Ceuta or Melilla article 56. Income obtained in Ceuta or Melilla.


A_efectos_de the deduction provided for in article 55.4 of the tax law, shall be regarded as income obtained in Ceuta or Melilla the following: 1. work yields derived from benefits for unemployment and those referred to in article 16.2. a) of the tax law.


2. in the exercise of economic activities, it means operations carried out effectively in Ceuta or Melilla those that close in those territories a commercial cycle that determine economic performance or entail the delivery of a professional service in those territories.


He is not estimated that such circumstances mediate in the case of isolated extraction, manufacture, purchase, transportation operations, input and output of genres or effects on them and, in general, when operations do not conclude on single incomes.


3 when in the case of fishing and maritime activities, shall apply the rules laid down in article 31 of law 43/1995, of 27 December, tax.


4 means that capital yields from the lease of movable property, businesses or mines, constitute an income obtained in Ceuta and Melilla when the object of the lease is located and be used effectively in these territories.


Chapter III loss of the right to deduct article 57. Loss of the right to deduct.


When, subsequent to the application of tax periods 1 Miss right, in whole or in part, to the popular deductions, taxpayers will be forced to add to liquid state and liquid autonomous or complementary fee fee accrued over the exercise that have breached the requirements, improperly deducted amounts, plus interest on late payments referred to in article 58.2. c) the law 230/1963 , of 28 December, General tax.


2 this addition shall apply in the following way: a) in the case of the deductions provided for in article 55 of the tax law, will be added to liquid state share 85 per 100 unduly practiced deductions and the liquid autonomous or complementary fee 15 100 remaining.


(b) in the case of deductions established by the autonomous community in the exercise of the powers provided for in law 14/1996 of 30 December, transfer of taxes from the State to the autonomous communities and complementary tax measures, is added to the liquid autonomous or complementary fee all of the deductions unduly practiced.


Title IV differential quota article 58. Differential quota.


1 a effects as provided in article 65.c) of the tax law, means effective taxation of personal income tax the result of applying the average effective rate of tax on the part of the taxable base corresponding to the imputed taxable.


The average effective rate of physical persons income tax will be the result of multiplying by 100 ratio retrieved from dividing the part of liquid fee total, tax deduction for double taxation of dividends, corresponding to the general taxable base by the latter. This type shall be expressed to two decimal places.


2. effective taxation of corporate income tax means the result of applying the effective rate by the tax base.


The effective rate of tax will be the result of multiplying by 100 ratio retrieved from dividing the difference between the total tax and deductions referred to in chapters II, III and IV of title VI of the law 43/1995, of 27 December, the tax, the tax base by. This type shall be expressed to two decimal places.


Title V management of the tax chapter I obligation to declare article 59. The obligation to declare.


1. taxpayers will be required to submit and sign Declaration by this tax, in the terms provided for in article 79 of the tax law.


2. the submission of the Declaration, in cases that obligation to make it, will be required to obtain returns by reason of payments on account made.


3 models of statement shall be approved by the Minister of finance, who shall establish the form and terms of presentation, as well as the assumptions and conditions of presentation of declarations by electronic means.


The Minister of finance may establish, for well-founded reasons, special terms of declaration for a particular class of taxpayers or territorial areas are indicated.


Taxpayers must complete all of the data contained in the statements that affect them, and present them with documents and receipts that are established in places and terms determined by the Minister of economy and finance.


4. in the case of opt to jointly pay the statement must be signed and submitted by the members of the family unit of age, acting on behalf of children integrated in it, in accordance with article 44 of the law 230/1963, of 28 December, General tax.


Article 60. Autoliquidación and income.


1. taxpayers who are forced to declare by this tax, at the time of filing his statement, shall determine the appropriate tax debt and entering the place, form and time limits determined by the Minister of economy and finance.


2. the entry of the amount resulting from the autoliquidación can split, without interest or surcharge, in two parts: the first, from 60 per 100 of its amount, at the time of filing the Declaration, and the second, of 40 per 100 remaining in the period to be determined pursuant to the preceding paragraph.


To enjoy this benefit, it will be necessary for the Declaration to be presented within the deadline.


The entry of the complementary settlements may not split, according to the procedure laid down in the preceding paragraph.


3. the payment of the tax debt may be through delivery of part of Spanish historical heritage assets that are registered in the General inventory of goods and chattels or in the General registry of goods of Cultural interest, in accordance with article 73 of the law 16/1985, of 25 June, the Spanish historical heritage.


Article 61. Fractionation in the cases of death and loss of residence in Spain.


1. in the case of the death of the taxpayer referred to in article 14.4 of the tax law, all pending allocation incomes must be integrated in the base of the last tax period which must be declared by this tax.



2. in the event that the taxpayer loses its condition for change of residence, in accordance with article 14.3 of the tax law, all pending allocation incomes shall be integrated in the taxable base corresponding to the last period which must be declared by this tax, practicing, where appropriate, supplementary statement-settlement, without penalty, or interest on arrears or surcharge for any , within the period of three months since the taxpayer loses its condition for change of residence.


3. in these cases, the successors of the deceased or the taxpayer may request the parcelling out of the part of debt tax corresponding to such income, calculated by applying the rate regulated in article 67.2 of the tax law.


4 fractionation will be governed by the rules laid down in Chapter VII, title first of book I of the General Regulation of fundraising, with the following specialties: to) requests shall be formulated within the regulation period of declaration.


(b) the applicant shall offer guarantee in the form of solidarity guarantee of credit institution or mutual guarantee, under the terms laid down in the General Regulation of fundraising.


(c) in the case of granting of the requested fractionation, the amount and the term of each fraction shall be granted on the basis of the tax periods that correspond to impute such income to the death, or the condition of taxpayer loss not occurred, with the four-year limit.


The part corresponding to periods that exceed this limit will fall by equal parts during fractionation.


Article 62. Communication of information by the taxpayer and request for repayment.


1. taxpayers who are not required to file tax return may, however, obtain the return of the excess withholding and to account revenues supported on the total liquid share of tax tax in the amount of deductions for double taxation of dividends and international, using, where appropriate, the submission of a communication addressed to the tax administration , requesting the refund resulting from.


Models of communication shall be approved by the President of the Agency State of tax administration, who shall establish the time and place of its presentation and assumptions where appropriate.


Also, determine the assumptions and conditions for submission of communications by electronic means and the cases that reported data are understood to be remaining for successive years, if the taxpayer does not communicate the same variation. Communication may be preceded by sending the taxpayer of data that previously held by the tax administration and affect the determination of the quota referred to in the preceding paragraph.


2. the tax administration to the view, where appropriate, of the communication received from data and file history in its power and of the supporting documents provided by the taxpayer with communication or required to effect, be carried out, if necessary, ex officio the return of excess withholdings and payments on account that are supported on the quota referred to in paragraph 1 above.


3. the refund shall be made in the term which mediates between the submission of the communication, or the opening of the period for submission of communications, when non-mandatory such presentation, and two months at the end of this period. For merely informative purposes, will be notified to taxpayers by mail or via telematics, the result of the calculations for the determination of the amount of the refund.


Received the refund or, where applicable, after the term for this purpose, taxpayers may request, within three months, the management practice a provisional liquidation, in accordance with article 84.2 of the tax law and the law 230/1963, of 28 December, General tax. Notification not be no obligation on the taxpayer other than the return of the previously returned more involved the interest of delay referred to in the article 58.2. c) of the General tax law. This same regime will be equally subject taxpayers who obtained returns above that correspond to them.


4. without prejudice to the provisions of the second subparagraph of paragraph 3 above, after the term that has the tax administration to make the return unless your payment is ordered for reasons imputable to the tax administration shall apply to the outstanding repayment amount the interest of delay referred to in the article 58.2. c Law 230/1963 , of 28 December, General tax, from the day following the end of that period and up to the date that order your payment, without that the taxpayer as well claim it.


Article 63. Trade rebates.


1. the returns referred to in articles 81 and 85 of the law of tax will be made by bank transfer.


2. the Minister of economy and finance may authorize the refunds referred to in the preceding paragraph by cross or nominative check when there are circumstances which justify it.


Article 64. External collaboration in the presentation and management of statements and communications.


1. the State tax administration agency will enforce social collaboration in the presentation of statements and communications by this tax through agreements with the autonomous communities and other public administrations, entities, institutions and representative bodies of sectors or social, employment, business or professional interests or directly with companies, in connection with the provision of these services to their employees.


2 the agreements referred to in the preceding paragraph may refer, among others, the following aspects: to) information and dissemination campaigns.


(b) assistance in the preparation of statements and communications and its correct and accurate filling.


(c) referral of statements and communications to the tax administration.


(d) rectification of defects, prior authorization from the taxpayer.


(e) information on the status of processing of returns of trade, permission of taxpayers.


3. the State tax administration agency will provide the necessary technical assistance for the development of specified actions without prejudice to offer these services with general taxpayers.


4. by order of the Minister of economy and finance will establish assumptions and conditions that entities that have signed these agreements may be submitted by electronic means statements, communications, settlements or any other documents required by tax legislation, on behalf of third parties.


Such an order may also provide that other persons or entities have access to the filing system by telematic means on behalf of third parties.


Chapter II obligations formal, accounting and registration article 65. Formal, registration and accounting obligations.


1 payers of the tax on the income of physical persons shall be obliged to preserve, for the maximum period of prescription, the supporting documents and supporting documents from operations, revenue, expenses, income, reductions and deductions of any kind that must be included in their statements, to provide them together with the declarations and communications of tax, when it is established and to display them to the competent bodies of the tax administration When required for the purpose.


2. taxpayers who develop business activities whose performance is determined in the normal mode of the direct estimate regime, will be required to carry accounts adjusted to the provisions of the commercial code.


3 Notwithstanding the provisions of the preceding paragraph, where the business activity does not have commercial character, in accordance with the code of Commerce, accounting obligations shall be limited to the keeping of the following books registration: to) book record sales and income.


(b) registry of purchases and expenses book.


(c) investment goods registry book.


4. taxpayers who develop business activities whose performance is determined in the simplified form of the direct estimate scheme will be required to the keeping of the books referred to in the preceding paragraph.


5 taxpayers carrying on professional activities whose performance is determined on regime of direct estimation, in all its forms, will be required to record the following books: to) book record revenues.


(b) registry book for expenses.


(c) investment goods registry book.


(d) provision of funds and supplemented registry book.


6. taxpayers who develop economic activities that determine your NET performance using objective estimate scheme should preserve, numbered by date order and grouped by quarters, the invoices according to the provisions of the Royal Decree 2402 / 1985, 18 December, which regulates the duty to issue and deliver invoice that entrepreneurs and professionals , and invoices or documentary proof of otherwise received. Similarly, they shall retain proof of signs, indexes or applied modules in accordance with which, in his case, provides for the ministerial order adopted by them.



7 taxpayers subject to this regime that depreciation deducted shall be obliged to keep a register of investment goods. In addition, for activities whose net yield is determined taking into account the volume of operations will have to keep a record of sales or revenue.


8. institutions in regime of income allocation that develop economic activities will take a unique binding books corresponding to the activity carried out, without prejudice to the attribution of performance corresponding to be in relationship with their partners, heirs, community members or participants.


9. is authorized the Minister of economy and finance to determine the form of keeping the books of registration referred to in this article.


10. taxpayers who carry bookkeeping according to provisions in the code of Commerce, are not obliged to keep books record established in the preceding paragraphs of this article.


11. taxpayers carrying on economic activities may choose to express in euros the annotations in the books record established in the preceding paragraphs of this article. This option shall be irrevocable.


Article 66. Other formal obligations of information.


1. entities which grant mortgage loans for the acquisition of dwellings shall submit in the first thirty calendar days in the month of January of the year immediately following a disclosure statement of such loans, with identification, name and tax ID borrowers of the same number, import loan, amounts that these have been satisfied in the year in respect of interest and amortization of capital and indication of the year of establishment of the loan and the period of the same duration.


2. recruit entities of donations giving the right to deduct this tax shall submit, in the first thirty calendar days in the month of January of the year immediately following a disclosure statement of donations, which, in addition to its data identification and indication of if or not they are covered by the regime of deductions provided by law 30/1994 (, 24 November, foundations and tax incentives for private participation in activities of general interest, may require is that the following data referring to donors: to) name and surname.


(b) tax identification number.


(c) the amount of the donation.


(d) whether or not the donation activities to priority programmes of patronage are brought to attention by the State budget law.


3 managing collective investment entities must submit, in the first thirty calendar days in the month of January of the year immediately following disclosure statement of disposals of shares carried out by partners or participants, and may require is that it the following data: to) name and tax ID of the partner or shareholder.


(b) value of acquisition and alienation of the shares or participations.


(c) period of the shares or participations held by the partner or shareholder.


4. informative statements referred to in the preceding paragraphs shall be made in the form and place determined by the Minister of economy and finance, who may determine the procedure and conditions appropriate presentation in directly readable by computer or telematic means.


Chapter III accreditation by the condition of disabled article 67. Accreditation of the condition of disabled and need for help from another person or mobility difficulties.


1. for the purposes of the tax on the income of physical persons, those taxpayers with a degree of disability will be considered disabled people equal or superior to 33 per 100.


The degree of disability must provide proof by certificate or resolution issued by the Institute of migration and social services or the competent body of the autonomous communities. However, will be considered suffering from a disability equal to or greater than 33 per 100 Social security pensioners who have a permanent disability pension in the degree of total, absolute permanent disability or major disability recognized.


2. for the purposes of the reduction of yields of the work provided for in the last paragraph of article 18.1 of the tax law, disabled taxpayers must prove the need for help from third parties to go to their workplace or to perform the same, or the disabled to use means of transport groups, certificate or resolution of the Institute of migration and social services or the responsible of the autonomous communities in matters of assessment of disabilities, based on the opinion issued by assessment and orientation dependent on the same teams.


Chapter IV declarations complementary article 68. Deadline for submission of supplementary statements.


1 when the taxpayer loses compensation exemption for dismissal or termination referred to in article 1 of this regulation, must submit a supplementary statement-settlement, including interest, within the time limit which mediate between the date in to provide services and the completion of the regulatory period of declaration for the tax period in which such circumstance occurs.


2 a effects of provisions of article 31.5, letters e) and g), of the tax law, when the taxpayer made the acquisition of the assets or of homogeneous subsequent to the completion of the regulatory period of Declaration of the tax period in which computed the equity loss arising from the transmission, must submit supplementary statement-settlement the securities or shares , including interest, within the time limit which mediate between the date of acquisition and the end of the regulation period of declaration for the tax period in which occurs this acquisition occurs.


Title VI payments account chapter I withholdings and payments on account. General rules article 69. Obligation of practicing withholdings and payments on account of tax on the income of physical persons.


1. persons or entities referred to in article 71 of this regulation which satisfy or pay pensions provided for in article 70, shall be obliged to retain and entering the Treasury in respect of payment of the tax on the income of the persons physical corresponding to the beneficiary, in accordance with the rules of this regulation.


Equally, there is obligation to withhold in the operations of financial assets and transmission transmission or redemption of shares or shares of collective investment institutions, under the conditions laid down in this regulation.


2. when above incomes are satisfied or paid in kind, persons or entities referred to in the preceding paragraph shall be obliged to make an income account, in respect of a payment on account of tax on the Renta de las Personas Físicas corresponding to the beneficiary, in accordance with the rules of this regulation.


3. for the purposes of the provisions of this regulation, references to the retainer shall be carried out equally to the obligor to make payments on account, in the case of the joint regulation of both payments on account.


Article 70. Income subject to withholding or income account.


1 subject to retention or deposit to account revenues following: to) the performance of the work.


(b) the income from the capital.


(c) yields the following economic activities: the performance of professional activities.


Yields of agricultural and livestock activities.


(d) capital gains obtained as a result of transmissions or redemption of shares and shares representative of capital or assets of collective investment institutions.


2 will also be subject to retention or deposit to account the following incomes, regardless of its rating: a) yields from the lease or sublease of urban properties.


For this purpose, the references to the lease shall be considered performed also to the sublease.


(b) the returns from the industrial, intellectual property of the provision of technical assistance, from the lease of movable property, businesses or mines, the sublease the former property and the transfer of the right to the exploitation of the image right from.


(c) the prizes that are delivered as a result of participation in games, contests, raffles or random combinations, whether or not linked to the offer, promotion or sale of certain goods, products or services.


3 there is no obligation to practice retention or deposit to account on the following income: a) exempt income and allowances and travel expenses exempted from assessment.


(b) the yields of securities issued by the Bank of Spain that constitute regulatory instrument of intervention in the money market and the Treasury bills yields.


However, institutions of credit and other financial institutions that formalize with clients contracts accounts based on transactions on Treasury bills will be required to retain with regard to yields obtained by the above account holders.


(c) obligations in stock conversion premiums.



(d) the performance of accounts abroad satisfied or paid by permanent establishments abroad of credit institutions and financial institutions resident in Spain.


(e) dividends or shares in profits coming from tax periods during which the entity that distributes them is found in fiscal transparency regime.


(f) income derived from the transfer or refund of financial assets with explicit performance, always complying with the following requirements: 1. or that are represented through book-entry.


2 or which are negotiated in an official secondary market values of Spanish.


Financial institutions involved in the transmission, redemption or refund of such financial assets, shall be obliged to calculate performance attributable to the owner of the value and report the same to both the holder and the tax administration, which also will provide data for persons involved in the operations listed.


It empowers the Minister of economy and finance to establish the procedure to enforce the exclusion of retaining regulated at this point.


Still in this paragraph f), institutions of credit and other financial institutions that formalize with clients contracts accounts based on operations on the previous values will be required to retain with regard to yields obtained by the above account holders.


Similarly, the part of the price that equals the coupon in the transmissions of financial assets carried out within the 30 days immediately prior to expiry of the coupon, when the following requirements are met shall be subject to retention: 1 that the purchaser is a person or entity not resident in Spanish territory or to be taxable persons of the tax.


2. that the explicit yields derived from the transmitted values are exempted from the obligation to withhold in relation to the purchaser.


(g) the prizes that are delivered as a result of organized games under cover of the provisions of the Royal Decree-Law 16/1977, 25 February, by which regulate aspects penal, administrative and fiscal games of luck, gambling or gambling and betting, as well as those whose retention base does not exceed 50,000 pesetas.


(h) income from the lease or sublease of urban properties in the following cases: 1 in the case of rental housing by companies for their employees.


2nd when the rent paid by the tenant to a same lessor does not exceed the annual 150,000 pesetas.


3rd when the landlord is obligated to pay for any of the headings of the Group 861 of the first section of the rates of tax on economic activities, adopted by Royal Legislative Decree 1175 / 1990, 28 September, and is not zero quota, either, by any other heading that empowered to lease or sublease of urban real estate activity , when applying the rules for determining the quota established in the epigraphs of the aforementioned group 861, the cadastral value of real estate for lease or sublease quota zero are not particularly.


For these purposes, the lessor must provide proof against the lessee the aforementioned obligation, under the terms established by the Minister of economy and finance.


Article 71. Obliged to withhold or login to account.


1 in General, will be required to retain or log in to account, as soon as they meet income subject to this obligation: to) legal persons and other entities, including the communities of owners and entities in income allocation regime.


(b) the taxpayer engaged in economic activities, when they meet income in the exercise of their activities.


(c) physical, legal persons and other entities not resident in Spanish territory which operate on it through permanent establishment.


(d) natural persons, legal and other entities not resident in Spanish territory which operate without mediation of permanent establishment, in terms of yields work that meet, as well as with regard to other income subject to withholding or income account which constitute deductible for the obtaining of income expense to that referred to in article 23.2 of the Act 41/1998 , 9 December, non-resident income tax and tax rules.


It shall not be deemed that a person or entity satisfies revenue when he sticks to make a simple means of payment.


The payment of an amount means through simple payment account and order of a third party.


They have no consideration of operations of simple mediation of payment which are specified below.


As a result, individuals and entities above will be required to retain and enter in the following cases: 1 when depository of foreign securities owned by resident in Spanish territory or are in charge the management of collection of rents derived from these values, provided that such income have not supported previous retention in Spain.


2. when they meet your staff benefits borne by Social Security.


3rd when they meet their staff amounts paid by third parties by way of gratuity, pay for the service or other similar.


4th case of agricultural cooperatives, distribute or commercialize products from farms of its partners.


2 in particular: to) are obliged to retain resident entities or permanent establishments in which taxpayers provide services when meet these performance of the work by another entity, resident or non-resident, linked to those in the terms provided for in article 16 of law 43/1995, of 27 December, of the tax , or by the holder overseas permanent establishment based on Spanish territory.


(b) in the operations on financial assets will be required to retain: 1 in the yields obtained in the amortization or repayment of financial assets, person, or authority. However, in case the realization of such operations, the obligor is refer to a financial institution to retain will be the financial entity in charge of the operation.


In the case of spinning instruments developed after its issuance in financial assets, expired it is obliged to retain the notary public or financial institution involved in its submission to the collection.


2nd in the yields obtained in the transmission of financial assets, including the instruments of money that referred to above, when it is channeled through one or more financial institutions, the Bank, box or financial institution acting on behalf of the transferor.


For the purposes of this section, means that it acts on behalf of the transferring Bank, box or financial institution receives from him the order of sale of financial assets.


3rd in cases not included in the preceding paragraphs, the notary public who must obligatorily intervene in the operation.


(c) in the transmission of values of the debt of the State shall practice retention the managing body of the public debt market in annotations that intervene in the transmission.


(d) in the transmissions or redemptions of shares representing the capital or assets of collective investment institutions, the following persons or entities must practice retention or deposit to account: 1 in the case of repayment of the shares of investment funds, the management companies.


2. in the case of transmission of shares representing the capital of companies of investment interest, when this Act offset, depository institutions.


3rd in the case of collective investment institutions domiciled abroad, trading entities empowered intermediaries for the marketing of the shares or participations of those and, secondarily, the entity or entities responsible for placement or distribution of values among potential subscribers, when the refund.


4th in cases where appropriate the practice of withholding pursuant to the preceding paragraphs, shall be obliged to make a payment to account partner or shareholder who perform transmission or get refund. The mentioned payment on account shall be made in accordance with the rules contained in articles 89, 90 and 91 of this regulation.


Article 72. The amount of retention or deposit account.


1. the amount of the withholding will be the result of applying the retention base the rate of withholding tax which corresponds, as laid down in chapter II below. The retention base will be the total amount which is satisfied or paid, without prejudice to the provisions in article 86 for the income from capital and article 90 for the capital gains arising from the transmissions or redemptions of shares or shares of collective investment institutions.


2. the amount of the income account that corresponds to perform for the compensation in kind will be the result of applying to the same value, determined according to the rules contained in this regulation, the percentage which corresponds, as laid down in chapter III below.


Article 73. Birth of the obligation to retain or log in to account.



1. in General, the obligation to retain will be born at the time that has been satisfied or paid the corresponding income.


2. in the case of income from capital and capital gains arising from the transmission or reimbursement of shares and shares of collective investment institutions, will attend as planned, respectively, in articles 87 and 91 of this regulation.


Article 74. Temporary allocation of the withholdings or payments on account.


The withholdings or payments on account shall be charged by the contributors to the period in which the income subject to withholding or income account, regardless of the time that has been practiced is charged.


Chapter II calculation of withholding section 1 income from work article 75. The amount of the deductions from income from work.


1 retention practice on the performances of the work will be the result of applying to the total amount of fees that are met or paid the kind of withholding corresponding of the following: 1 in General, the rate of withholding tax which under article 80 of this regulation.


2nd the 40 by 100 to the remuneration received by the condition of administrators and members of the boards of Directors of boards that make their times and other members of other representative bodies.


3rd 20 per 100 for yields derived from taught courses, conferences, symposia, seminars and similar, or derived from the development of works of literary, artistic or scientific, provided that you give the right to its exploitation.


2. the type of retention resulting from the previous will be divided by two in the case of work yields obtained in Ceuta and Melilla, to benefit from the deduction provided for in article 55.4 of the tax law.


Article 76. Exclusive quantitative limit of the obligation to withhold.


1. not be practiced retention on the performances of the work whose amount, determined as provided in article 78.2 of the regulation, does not exceed the annual amount that corresponds according to the following table: (see table. IMAGE page 5753) number of children and other descendants situation contributing 0 1 2 or more first single, widowed, divorced or separated taxpayers legally... 1,675,000 1.850.000 second largest contributor with dependent spouse... 1,675,000 1.850.000 2.025.000 third taxpayer without dependent spouse and other situations... 1,250,000 1.350.000 1,450,000 for the purposes as provided in the table above, is understood by children and other descendants of those who are entitled to the minimum family referred to in article 40.3 of the tax law.


Regarding the situation of the taxpayer, this may be one of the following three: 1st single, widowed, divorced or separated taxpayers legally. It is single, widowed, divorced or separated taxpayers legally with descendants, when he is entitled to minimum increased staff referred to in article 70.2.3. or of the tax law for single-parent households.


2nd taxpayers with dependent spouse. It's the taxpayer married and not separated legally, whose spouse does not get annual incomes above 100,000 euros, including the exempt.


3rd taxpayer without dependent spouse and other situations. Includes three types of situations: to) the taxpayer married, and not separated legally, whose spouse get annual incomes above 100,000 euros, including the exempt.


(b) the taxpayer single, widowed, divorced or separated legally, without descendants or descendants in charge, when, in the latter case, not entitled to the increased amounts of the minimum staff to be the circumstance of living referred to in article 70.2.3. or of the tax law.


(c) taxpayers who do not appear to be in any of the situations above 1st and 2nd.


2. the amounts referred to in the table above will be increased in 100,000 pesetas, in the case of pensions or passive assets of the regime of Social Security and passive classes, and 200,000 pesetas for benefits or unemployment benefits.


3. the provisions of the preceding paragraphs shall not apply when to apply fixed rates of retention, in cases to which paragraphs 1, 2 and 3 of article 75 are concerned, and where there are the minimum rates of retention referred to in article 80.2 of this regulation.


Article 77. General procedure for determining the amount of the retention.


To calculate the deductions from income from work, referred to in article 75.1.1. ° of this regulation, the following operations are practiced, successively,: 1st, be determined in accordance with article 78 of the regulation, the basis for calculating the rate of withholding tax.


2nd will be determined, in accordance with article 79 of this regulation, the retention fee.


3rd the rate of withholding tax in the manner provided in article 80 of this regulation will be determined.


4 the amount of the withholding will be the result of applying the rate of withholding tax to the total amount of remuneration that are met or paid, excluding arrears corresponding charged to prior years and taking into account the adjustments which may be applicable according to article 81 of this regulation. Applies to the aforementioned delays the fixed rate of 18 per 100.


Article 78. Basis for calculating the rate of withholding tax.


1. the basis for calculating the rate of withholding tax will result from lower the total amount of the remuneration of the work, determined according to the provisions of the following paragraph, on the concepts referred to in paragraph 3 of this article.


2. the total remuneration of work amount is calculated according to the following rules: 1st rule: in General, the amount total, cash or in kind, which, according to the rules or applicable contractual provisions and other foreseeable circumstances, normally go to the taxpayer in the calendar year, with the exception of contributions corporate pension plans and mutual benefit societies of social welfare that will reduce the tax base will be taken of the taxpayer, as well as to arrears corresponding attributed to prior years.


For this purpose, remuneration in kind will be calculated by their value, determined pursuant to the provisions of article 44 of the tax law, not including the amount of the income account.


The annual total amount will include both fixed remuneration and the foreseeable variables. The latter amount may not be less to those obtained during the previous year, unless there are circumstances which allow objectively demonstrate a lower amount.


(2nd specific rules: a) in the case of manual workers who receive their remuneration by peons or daily wages, consequence of a sporadic and daily relationship with the employer, will be taken as the amount of remuneration the result of multiplying the amount of the peasants or daily wages by 100.


(b) when the case of crews of fishing vessels, and pay consist of, totally or partially, participation in the value of the captured fishing, the total amount of the remuneration shall be fixed according to the following rules: 1.ºSi are perceived guaranteed minimum wages and, in addition, a share of the value of the captured fishing, depending on the annual amount of the guaranteed minimum wage laid down in the sectoral rules applicable. Guaranteed minimum wages that are in place at all times in the various fishing ports are multiplied by coefficients which, according to its category, listed in the following table: (see table. IMAGE page 5754) category coefficient person, with or without title, which functions as fishing coaster, also called fish pattern... 4,00 person who, with qualification enough for the office or command of the ship, carries responsibility for machines (Naval Chief Machinist or greater Naval mechanic) with its headquarter... 3.00 rest of officers with the necessary qualifications for the office of the ship... 2.00 remaining crew on board... 1.50 2nd if the wage structure is composed exclusively of a participation in the value of the captured fishing, according to annual earnings estimated for the purposes of the provisions in the Decree 2864 / 1974, 30 August, revised text of the special regime of the workers of the sea.


3 the total amount of remuneration of work, cash and in kind, calculated according to the previous paragraph, will be reduced in the following amounts: to) the reductions provided for in article 17.2 of the tax law depending on the term of income generation.


((((b) in contributions to Social Security, to the mandatory general mutual officials, drawdown by passive rights and contributions to schools for orphans or similar entities, referred to in the lyrics to), b), c) of article 17.3 of the tax law.


(c) in net yield reductions referred to in article 18 of the tax law.


For the computation of these cuts the payer shall take into account, only the amount of the NET performance of the resulting work of the reductions provided for in the two preceding letters.



(d) in the amount of minimum staff and minimum family descendants, including the case of the disabled, those referred to in article 40 of the tax law, in the terms and conditions laid down therein, without having any application of the increased personal minimums to which refers article 70.2 of the tax law. For these purposes, the age of the recipient and descendants giving the right to deduction is understood to refer to the date of accrual of the tax, taking into account, in addition, the following specialities: retainer 1 shall not take into account the circumstances referred to in paragraph 2. or of paragraph 3 of article 40 of the tax law.


2nd descendants will be calculated in all cases by half.


(e) in the amount that is appropriate, depending on the following circumstances: when in the case of taxpayers who receive pensions and passive passive classes and Social security regime assets or having more than two descendants, giving the right to the application of the minimum relative referred to in article 40.3 of the tax law, 100,000 pesetas.


When are benefits or allowances for unemployment, 200,000 pesetas.


These reductions are compatible with each other.


(f) when the beneficiary of income from work is required to meet a compensatory pension to your spouse by judicial decision, this amount will reduce the resulting amount to the previous letters. To this end, taxpayer must inform your payer, as provided in article 82 of this regulation, such circumstances, accompanying literal testimony of determining judicial resolution of the pension.


Article 79. Retention fee.


1. in General, the retention fee is obtained by applying to the basis for calculating the rate of withholding tax, provided that this is positive, the percentages indicated in the following scale: (see table. IMAGE page 5755) Base to calculate the rate of withholding tax to pesetas Pesetas rest retention fee base for calculating the rate of withholding tax to pesetas percentage 0 0 600,000 18.00 600,000 108,000 1,500,000 24.00 2,100,000 468,000 2,000,000 28.30 4.100.000 1,034,000 2,500,000 37,20 6,600,000 1.964.000 4,400,000 45.00 11.000.000 3.944.000 hereinafter 48,00 2. When the beneficiary of income from work meets annuities for food for children by judicial decision, provided that the amount is less than the base to calculate the rate of withholding tax, shall determine separately the portion of fee corresponding to the amount of such retention annuities and which refers to the rest of the base to calculate the rate of withholding tax. To this end, the taxpayer shall bring to knowledge of their payer, as provided in article 82 of this regulation, such circumstance, accompanying literal testimony for the critical judgment of the annuity.


3 when the taxpayer obtained a total amount of remuneration referred to in article 78.2 of the regulation, no more than 3,500,000 annual pesetas, share retention, calculated in accordance with the provisions of the preceding paragraphs, will be maximum limit the lesser of the following two amounts: the result of applying the percentage of 35 per 100 to the positive difference between the amount in the amount and where appropriate , depending on your situation, of the excluded minimums of retention provided for in article 76 of this regulation.


When occur regularizations, the result of applying the percentage of 48 per 100 of the total amount of remuneration that are met until the end of the year.


4. the limit of 48 per 100 above shall apply to any taxpayer.


Article 80. Rate of withholding tax.


1. the rate of withholding tax, which shall be expressed to two decimal places, shall be obtained by multiplying by 100 ratio retrieved from divide the retention fee by the total amount of remuneration referred to in article 78.2 from this regulation. When the basis for calculating the rate of withholding tax is zero or negative, the rate of withholding tax will be zero.


2. the type of retention resulting from the provisions of the preceding paragraph may not be less 2 per 100 in the case of contracts or relations of lasting less than a year, and not less than 20 per 100 when work yields derived from special labour relations dependent nature.


However, it shall not apply the minimum of 20 per 100 of retention referred to in the preceding paragraph to the yields obtained by the convicts in prisons or to yields arising from labour relations of special character affecting disabled people.


Article 81. Regularization of the rate of withholding tax.


1 it shall regulate the rate of withholding tax in the cases referred to in paragraph 2 below and will be held in the manner provided for in paragraphs 3 et seq. of this article.


2 proceed to regulate the rate of withholding tax in the following circumstances: 1 if at the end of the period initially provided for in a contract or relationship the worker to continue providing services to the same employer or to return to do so within the calendar year.


2. If subsequent to the suspension of the payment of unemployment benefits will resume the right or popped into to receive the subsidy for unemployment, within the calendar year.


3rd when by virtue of rules of General or sectoral legislation, or as a result of the rise, promotion or demotion of the worker, and, in general, when variations occur throughout the year in the amount of remuneration or deductible expenses which have been taken into account for the determination of the rate of withholding tax which had been applied so far.


4th if in the course of the calendar year the pensioner started to perceive new pensions or passive assets that add to that already come perceiving, or increase the amount of the latter.


5 if in the course of the calendar year there is an increase in the number of descendants, ensue the condition of disabled person or increase the degree of disability in the beneficiary's income from work or their descendants, provided that, in accordance with article 40 of the tax law, such circumstances determine an increase in the minimum personal and family.


When 6 by court ruling the beneficiary of income from work is required to satisfy a compensatory pension to your spouse, or annuities for food in favour of children, provided that the amount of the latter is less than the base to calculate the rate of withholding tax.


7th if in the course of the calendar year the spouse of the taxpayer ceases to be considered as a charge of the same, for annual incomes above 100,000 euros, including the exempt.


8 when in the course of the calendar year taxpayers would change their habitual residence of Ceuta or Melilla, Navarre or the historical territories of the Basque country, to the rest of the Spanish territory, or from the rest of the Spanish territory to the towns of Ceuta or Melilla.


3 the regularization of the kind of withholding will take place in the following way: to) will proceed to calculate a new retention fee, taking into account the circumstances that motivate the regularization.


(b) this new retention fee will be reduced by the amount of withholdings and payments on account practised hitherto, as foreseen in article 75.1.1. or of this regulation.


(c) the new type of retention shall be obtained by multiplying by 100 ratio retrieved from dividing the difference resulting from the previous letter for the total amount of the fees referred to in article 78.2 this regulation remaining until the end of the year.


When the basis for calculating the rate of withholding tax is zero or negative, the rate of withholding tax will be zero. In this case not proceed refund of withholdings previously practiced, notwithstanding that the beneficiary request later, when appropriate, refund in accordance with the provisions of the tax law.


The provisions of this letter shall be without prejudice of the minims of retention provided for in article 80.2 of this regulation.


4 new types of retention shall apply from the date in which occur the variations referred to in paragraphs 1, 2nd, 3rd and 4th paragraph 2 of this article and from the moment in which the recipient of the performance of the work informs the payer the variations referred to in paragraphs 5 6, 7th, and 8th of that paragraph, provided that such communications occur with, at least five days prior to the preparation of the corresponding payroll, without prejudice to the responsibilities that the recipient might incur when the lack of communication of such circumstances determined by the application of a rate below which corresponds, in the terms laid down in article 89 of the tax law.


The adjustment referred to in this article may be, at the option of the payer, from the 1st day of April, July and October, changes to that, respectively, occurred in the quarters immediately prior to these dates.


5. in the case of regularization by increase in remuneration, retention resulting fee increase will be limit the increase of fees. Cited increases must be calculated in relation to the first compensation and retention fee provided for in the financial year.


Article 82. Communication of information of the recipient of income from work to your payer.



1. taxpayers shall be notified to the taxpayer the personal and family situation which affects the amount ever retain, in the determination of the rate of withholding tax or adjustments, being obliged, also the payer to keep duly signed communication.


The content of communications shall comply with the model to be approved by resolution of the State tax administration agency tax Management Department.


2. the lack of communication to the taxpayer of personal and family circumstances or their variation, determined that to apply the corresponding retention rate without taking into account these circumstances, without prejudice to the responsibilities that the recipient might incur when the lack of communication of such circumstances determined by the application of a rate lower than that applicable in the terms provided for in article 89 of the tax law.


3 communication of information referred to in the preceding paragraph must be performed with previously a day first of each calendar year or the beginning of the relationship, considering the personal and family situation being expected to exist in these last two dates, without prejudice of, not survive that situation on designated dates, proceed to inform the payer variation.


It will not be necessary to repeat in each fiscal year data communication to the payer, as long as they don't change the personal and family circumstances of the taxpayer.


4. variations in the personal and family circumstances that may occur during the year and implying a lower rate of withholding tax, may be communicated for the purposes of the adjustment referred to in article 81 of this regulation and shall have effect as from the date of the communication, while remaining, at least five days for the preparation of the corresponding payroll.


When these variations imply a greater rate of withholding tax, they must be communicated within ten days since they occur and shall be taken into account in the first payroll to make subsequent to this communication, while remaining, at least five days for the preparation of the payroll.


5 taxpayers may request at any time during their respective payers the application of retention rates above that result from provisions in the previous articles, in accordance with the following rules: to) the request be made in writing to payers, who will be obliged to respond to requests submitted, at least five days prior to the preparation of the corresponding payroll.


(b) the new type of retention required shall apply, as a minimum, until the end of the year, and in both written to relinquish the cited percentage or does not request a kind of superior retention during the successive exercises, except that there is variation in the circumstances determined by a rate higher.


6. the payer shall keep available to the tax authorities, the documents provided by the taxpayer to justify the personal and family situation.


SECTION 2 income from the CAPITAL article 83. The amount of the deductions from income from the capital.


1. the retention to practice on the income from the capital will be the result of applying the following percentages to the retention base: 1 as a general rule, 25 per 100.


2nd in the case of yields obtained by the assignment to third parties of capital and reserves to which refers article 23.2 of the tax law, the 18 per 100.


2. the type of retention resulting from previous will be divided by two in the case of performances that may apply the deduction provided for in article 55.4 of the tax law, coming from companies that operate effectively and materially in Ceuta or Melilla and home and exclusive corporate purpose in these cities.


Article 84. Concept and classification of financial assets.


1 have the consideration of financial assets securities representative of the uptake and utilization of foreign capital, regardless of the form in that document.


2 shall be regarded as financial assets with implicit performance those in which performance is generated by the difference between the amount paid on the issue, first placement or endorsement and the committed to reimburse the expiration of those operations whose performance is assessed, wholly or partly, implicitly, through any securities used for the acquisition of foreign resources.


Issuance, redemption or refund premiums include implied yields.


Bonuses are excluded from the concept of implicit performance or raw placement, tapped on the issue price, which always stipulated within the market practice and constituting income in its entirety to the mediator, intermediary or financial Director, acting on the issuance and putting into circulation of the financial assets covered in this standard.


Any instrument of twist, even the originated in business operations, from the moment that it endorses or transmitted, except that the endorsement or assignment is made as payment for a credit from suppliers or suppliers shall be regarded as financial assets with implicit performance.


3 they shall be regarded as financial assets with explicit performance those which generate interest and any other form of compensation agreed upon as compensation to the assignment to third parties of capital and reserves and is not included in the concept of yield implicit in the terms referred to in the preceding paragraph.


4 financial assets with mixed performance will follow the regime of financial assets with explicit performance when annual cash they produce of this nature is equal or higher than the type of existing reference at the time of the broadcast, although in conditions of issuance, redemption or refund other additional performance had set, implicitly. This reference type will be, for each natural quarter, 80 per 100 of the effective rate corresponding to the weighted average price round that would have been in the last auction of the previous corresponding quarter to three-year government bonds, if they were financial assets with a term exceeding four years; to five-year government bonds, if you were financial assets with a term exceeding four years but equal to or less than seven, and obligations of the State to ten, fifteen or thirty years, if you were assets with higher term. In the case that cannot be determined the type of reference for some time, it shall apply the time closest to the of the planned issue.


For the purposes of this section, with respect to financial assets with variable or floating performance emissions, will be taken as effective interest operation rate of internal performance, whereas only yields nature explicit and calculated, if any, with reference to the initial assessment of the parameter for which the final amount of accrued income is fixed periodically.


Article 85. Tax requirements for transmission, repayment and amortization of financial assets.


1. to proceed to the alienation or obtaining reimbursement of securities or financial assets with implicit performance and financial assets with explicit performance that they should be subject to withholding at the time of its transmission, redemption or refund, shall register the prior the acquisition with intervention from the notaries and financial institutions required to retain as well as the price that the operation was carried out.


When an instrument of twist turns into financial asset after putting them into circulation, already the first endorsement or assignment must be through notary public or financial institution, unless the same transferee or acquirer is a financial institution.


The attestor or financial institution its character of financial asset, identifying its first acquirer or fork be entered in the document.


2 a. effects of the provisions of the preceding paragraph, the person or authority, the financial institution acting on behalf of this, the notary public or the financial institution that act or intervene on behalf of the purchaser or depositor, as appropriate, shall extend accreditation of the following certification: to) date of operation and identification of the asset.


(b) name of the purchaser.


(c) the said purchaser or depositor fiscal identification number.


(d) purchase price.


Of the said certificate, to be extended in triplicate, two copies will be delivered to the purchaser, and another in the possession of the person or entity that certifies.


3. financial institutions or the public notaries shall refrain from mediate or intervene in the transmission of these assets when the transferor does not justify its acquisition according to the provisions of this article.


4. persons or entities issuing financial assets referred to in this article not may reimburse them when the fork not accredited their prior acquisition by the timely certification, adjusted as indicated in paragraph 2 above.


The issuer or the financial institutions responsible for the operation which, in accordance with the preceding paragraph, must not be refund the holder of the title or active must be constituted by that number depot at the disposal of the judicial authority.



The repurchase, rescue, cancellation or early repayment will require intervention or mediation of financial institution or of notary public, being the entity or person issuing of the asset as a mere purchaser should it put back into circulation title.


5. the holder of the title, in the case of loss of a supporting certificate of purchase, you can request the issuance of the corresponding duplicate of the person or entity that issued such certification.


This person or entity shall state the nature of duplicate of that document, as well as the date of issue of the latter.


6. for the purposes laid down in this article, in cases of lucrative transmission means that the purchaser subrogates is in the acquisition value of the transferor, while mediate sufficient referral cost.


Article 86. Retention base on the income from the capital.


1. in General, the full consideration payable or satisfied will form the basis of retention on the income from the capital.


2. in the case of amortisation, reimbursement or transmission of financial assets, will form the basis of retaining the positive difference between the value of depreciation, reimbursement or transmission and the value of acquisition or subscription from such assets. As the value of acquisition will be taken which figure in the accrediting certification of acquisition. These effects are not minorarán the costs to the operation.


Notwithstanding the retention that proceed to the transferor, where the CA acquires a financial asset issued by it, shall be retention and income on the performance obtained in any form of further transmission of the title, excluding amortization.


3 when the obligation to withhold has its origin in the provisions of the last paragraph of the article 70.3. f) of this regulation, will form the basis of withholding part of the price that equals the corrido the transmitted value coupon.


4 If a prior return they were application with the reductions referred to in article 24.2 of the tax law, the retention base shall be calculated by applying the full amount of such income reductions that are applicable.


5. in the perceptions arising from insurance contracts and annuities and other storms that cause the imposition of capital, the retention base will be the amount to integrate into the taxable income calculated in accordance with the tax law.


Article 87. Birth of the obligation to retain and access account on the income from the capital.


1. in General, retain and enter account obligations will be born at the time of the enforceability of yields from capital, cash or in kind, subject to retention or income account, respectively, or in the payment or delivery if it is older.


In particular, be construed as enforceable interests in the due dates indicated in the deed or contract for its liquidation or payment, or when in any other way be recognized into account, even if the recipient does not claim their bill or yields accumulate to the main operation, and dividends at the date set in the agreement of distribution or from the day following their adoption in the absence of the determination of the aforementioned date.


2. in the case of income from the capital arising from the transmission, redemption or repayment of financial assets, the obligation to retain will be born at the time of transmission, redemption or refund.


The retention shall be on the date in which formalize the transmission, any that are the agreed conditions of payment.


SECTION 3 income from economic activities article 88. The amount of the deductions from income from economic activities.


1 when the returns are consideration of a professional activity, shall apply the rate of withholding tax of 20 per 100 satisfied full income.


However, the rate of withholding tax shall be 10 per 100 in the case of satisfied yields a: guaranteed representatives of «Tabacalera, Sociedad Anónima».


Municipal tax collectors.


Insurance agents and insurance brokers that use the services of sub-agents or commercial partners.


Territorial delegates from extinct charitable sports totalizator betting Board integrated into the national organism of Loterías y Apuestas del Estado by Royal Decree 904/1985, of June 11.


These percentages will be divided by two when yields are entitled to the deduction in the quota provided for in article 55.4 of the tax law.


2 a. effects of the provisions of the preceding paragraph, shall be considered included among the performance of professional activities: to) in general, derived from the exercise of the activities included in sections 2 and 3 of the rates of the tax on economic activities, adopted by Royal Legislative Decree 1175 / 1990 of September 28.


(b) in particular, shall be regarded as those obtained by professional performance: 1 the authors or translators of works, from the intellectual or industrial property. When authors or translators to directly edit their works, their yields will comprise between the corresponding business.


2. the Commission agents. Means that brokers are who are limited to approach or to approximate to the interested parties for the conclusion of a contract.


On the other hand, means that they are not limited to carry out operations of brokers when, in addition to the functionality described in the preceding paragraph, they assume the risk and ventura of such commercial operations, in which case the performance shall comprise between the corresponding business.


3rd the teachers, either that is the nature of the teachings, which exercise activity, either in his home, one-on-one or Academy or establishment open houses. Education in academies or own establishments will have consideration of business activity.


3. not be considered income from professional activities amounts received people who, hired by a company, by functions performed in the same are forced to enroll in their respective professional associations or, in general, the derivative of a work or dependent relationship. These amounts include between the performance of the work.


4. when yields are consideration of agricultural or livestock activity, apply the following percentages of retention: 1 livestock for fattening of pigs and poultry: 1 per 100.


2nd remaining cases: 2 per 100.


These percentages will be applied on full income satisfied, with the exception of current subsidies and capital and allowances.


For this purpose shall be understood as agricultural or livestock activities those which obtained directly from farms natural, vegetable products or animals and do not undergo transformation, processing or manufacturing processes.


Shall be considered process of transformation, processing or manufacturing any activity for which is mandatory discharge under a heading corresponding to industrial activities in the rates of the tax on economic activities.


Shall be included between the agricultural and livestock activities: to) independent livestock.


(b) the provision, by farmers or ranchers, of works or services accessories of agricultural or livestock, nature with media that are ordinarily used on their farms.


(c) services of breeding, guardian and fattening of cattle.


SECTION 4 capital gains article 89. The amount of the tax on capital gains arising from the transmissions or repayment of shares and shares of collective investment institutions.


Withholding tax practice on capital gains derived from the transmissions or repayment of shares and shares of collective investment institutions will be the result of applying the retention base the percentage of 20 per 100.


Article 90. Retention base on the capital gains arising from transmission or repayment of shares and shares of collective investment institutions.


The retention base on the capital gains arising from transmission or redemptions of shares or shares of collective investment institutions will be the amount to integrate into the taxable income calculated in accordance with the rules governing the physical personal income tax.


Article 91. Birth of the obligation to withhold.


The obligation to retain will be born in the moment in which formalize transmission or redemption of the shares or shares of collective investment institutions, any that are the agreed conditions of payment.


Article 92. Amount of withholding on prizes.


Withholding tax practice on the prize money will be 20 per 100 of its amount.


5th section other income article 93. The amount of the deductions on leases and subleases of property.


Withholding tax practice on yields from the lease or sublease of urban real estate, any that is their qualification, will be the result of applying the percentage from 18 per 100 on all the concepts that satisfy the lessor, excluding value added tax.


This percentage will be divided by two when the urban property is located in Ceuta or Melilla, in the terms provided for in article 55.4 of the tax law.



Article 94. The amount of the deductions from image rights and other income.


Withholding tax practice on yields from the concepts referred to in article 70.2. b) of this regulation, matter their rating, what will be the result of applying the rate of withholding tax of 20 per 100 satisfied full income.


Chapter III payments on account article 95. Payments on account on remuneration in kind of work.


1. the amount of the income account that corresponds to perform by the remuneration paid in kind shall be calculated by applying to their value, determined in accordance with the rules of article 44.1 of the tax law, and by applying, where appropriate, the procedure provided for in the second additional provision of this regulation, the type that corresponds to the provided for in article 75 of this regulation.


2 there is no obligation to make payments on account with respect to the contributions paid by the promoters of pension and provident mutual plans that reduce taxable income.


Article 96. Payments on account on remuneration in kind from the capital.


The amount of the income account that corresponds to perform by the remuneration paid in kind shall be calculated by applying the percentage laid down in section 2 of chapter II prior to the result of increasing the value of cost by 20 per 100 for the payer.


Article 97. Payments on account on remuneration in kind of economic activities.


The amount of the income account that corresponds to perform by the remuneration paid in kind shall be calculated by applying the percentage resulting from the provisions of section 3 to its market value. in chapter II above.


Article 98. Payments on account on awards.


The amount of income on account corresponding make for satisfied prizes to species, constituting capital gains, shall be calculated by applying the percentage laid down in article 92 of the regulation to the result increase by 20 per 100 value of acquisition or cost for the payer.


Article 99. Income to count on other income.


The amount of income into account income in kind refers to articles 93 and 94 of this Regulation shall be calculated by applying to their market value the percentage provided for in the same.


Article 100. Entrance to account on rights of image.


The percentage to calculate the income account which should be practiced in the case referred to by the number 9 of article 76 of the law of the tax is 15 per 100.


Chapter IV obligations of the retainer and the obligor into account article 101. Formal retainer and the obligor's obligations into account.


1. the subject required to retain and practice income to account must be presented in the first twenty natural days of the months of April, July, October and January, statement of retained earnings amounts and income to account for the immediate natural quarter previous e enter the amount in the Treasury.


However, the filing and payment referred to in the preceding paragraph shall be made in the first twenty days of each month, in relation to the retained amounts and the payments on account corresponding by the immediately previous, in the case of retainers or forced that the circumstances referred to in paragraph 3.1. or of article 71 of the regulation of the tax on the value added, approved by the Royal Decree 1624 / 1992, 29 December. By exception, the filing and payment corresponding to the month of July will take place during the month of August and the first twenty natural days of September immediately after.


The retainer or forced to enter account will be negative statement when, despite having met income subject to withholding or income account, it had not proceeded, by reason of its amount, the practice of withholding or income to account any. Negative declaration will not proceed when not revenue subject to withholding and income account had fulfilled in the reporting period.


Retention and corresponding income, when the entity paying for performance is the administration of the State shall be directly.


2. the retainer or forced to enter account must submit, within the same period of the last declaration of each year, an annual overview of the withholdings and payments on account made. In this summary, as well as their identification data, may be required to register a personal relationship of holders with the following information: a) name and surname.


(b) tax identification number.


(c) revenue gained, with an indication of the identification, description and nature of concepts, as well as of the office where such income had been earned, including income not subject to withholding or income account by reason of its amount, as well as assessment excluded expenses and exempt income.


(d) reductions applied in accordance with the provisions of articles 17.2 and 24.2 of the tax law.


((e) deductible expenses referred to in articles 17.3 and 24.1. a) of the tax law, with the exception of satisfied dues to trade unions and professional associations and legal defense, provided that they have been deducted by the payer of the happy returns.


(f) the circumstances personal and family members who have been taken into account by the payer for the purposes of the corresponding retention percentage.


(g) amount of the compensatory pensions between spouses and annuities for foods that have been taken into account in the practice of withholding.


(h) retention practiced or staged entry into account.


(i) amounts reinstated to the payer from incomes earned in previous years.


In the case that the relationship arises in directly readable by computer, the presentation will be between 1 January and 20 February of the following year.


Residents domiciled institutions or representatives in Spain, that pay self-employed income subject to withholding, are depositaries or manage the collection of income from securities are subject to obligations laid down in the preceding paragraphs.


3. the retainer or forced to enter account must be issued in favour of the taxpayer supporting certification the withholdings or the payments on account made, as well as other details pertaining to the taxpayer who must be included in the annual review referred to in the preceding paragraph.


The aforementioned certification must be made available of the taxpayer prior to the opening of the term communication or statement by this tax.


Entities domiciled, resident or represented in Spain, that pay self-employed income subject to withholding, are depositaries or manage the collection of income from securities is subject to the same obligations established in the preceding paragraphs.


4. payers must notify taxpayers of the retention or income account practiced at the time that meet income, indicating the percentage applied, except in performance of economic activities.


5. the statements referred to in this article will be models that establish the Minister of economy and finance, who may also determine the data to be included in the statements, those provided for in paragraph 2 above, being obliged the retainer for each kind of incomes or forced into account to fill out all of the data thus determined and contained in the statements that apply to you.


The filing and payment shall be made in the manner and place as shall be determined by the Minister of economy and finance.


6. the filing and payment of the payment on account referred to in paragraph 4. (or the article 71.2. d) of this regulation, shall be made in the form, place and time determined by the Minister of economy and finance.


Chapter V instalments article 102. Forced to the instalment payment.


1. taxpayers carrying on economic activities will be required to self-assessment and entering the Treasury, in respect of a payment on account of tax on the income of physical persons, the amount resulting from the provisions of the following articles.


2. Notwithstanding the provisions of the preceding paragraph, taxpayers who develop activities agricultural or livestock are not obliged to effect payment instalments in relation to the same if, in the previous calendar year, unless the 70 per 100 of revenues from the exploitation, with the exception of current grants or capital and compensation, were subject to retention or income account.


3. without prejudice to the provisions of paragraph 1 above, taxpayers who develop professional activities are not obliged to make payment in relation to the same when, in the calendar year prior, at least 70 per 100 of income of the activity, they were subject to retention or income account.


4. for the purposes of the provisions of the previous apartados2y3, the percentage of income that have been subject to retention or payment to account during the period covered by the payment be taken into account in the case of initiation of activity.


Article 103. Amount of fractionation.


1. taxpayers referred to in the preceding article will join, in every term, the following quantities:



(a) for activities that were in regime of direct estimation, in any of its forms, 20 per 100 net yield for the period of time from the first day of the year until the last day of the quarter covered by the payment.


Fractional payments admitted by the former quarters of the same year shall be deducted from the resulting amount by application of the provisions of this letter.


(b) for activities that were in estimation regime objective, the 4 by 100 net yields resulting from the introduction of this system on the basis of the datos-base of the first day of the year referred to in the payment or, in case of Foundation date, the day in which they had begun.


However, in the case of activities that have only a salaried person, the previous percentage will be 3 per 100, and in the event that does not have salaried staff that percentage will be the 2 per 100.


When any of the datos-base could not determine the first day of the year, will be taken, for purposes of the payment by installments, the immediate previous year. In the event that no dato-base cannot be determined, the installment payment consist of 2 per 100 volume of sales or revenue for the quarter.


c) in the case of agricultural, livestock, forestry and fishing, activities, anyone who was the regime's net yield determination, 2 for 100 of the turnover for the quarter, excluding capital grants and allowances.


2. the percentages referred to in the preceding paragraph shall be divided by two for economic activities entitled to the deduction in the quota provided for in article 55.4 of the tax law.


3 the resulting amount by application of the provisions of the preceding paragraphs, shall be deducted, in his case: to) the withholdings and the payments on account corresponding to the period of time from the first day of the year until the last day of the quarter made it referred to fractionated payment, in the case of: 1 professional activities that determine your NET performance by the direct estimate regime , in all its forms.


2.ºArrendamiento urban real estate constituting economic activity.


(3rd assignment of the right of exploitation of the image or the consent or authorisation for use which constitutes economic activity, and other revenue provided for in article 70.2. b) of this regulation.


(b) the withholdings and the payments on account made in accordance with articles 88 and 97 of this regulation for the quarter, in the case of: 1 professional activities determined by the regime of estimation NET performance objective.


2nd farming or livestock.


4. taxpayers may apply in each of the instalments exceeding the indicated percentages.


Article 104. Filing and payment.


1 entrepreneurs and professionals will be required to declare and entering the public Treasury quarterly amounts determined pursuant to the preceding article in the following terms: to) the first three quarters, between the dia1yel 20 of the months of April, July and October.


(b) the fourth quarter, between day 1 and January 30.


When the application of the provisions of the preceding article does not prove amounts entering, taxpayers will have a negative declaration.


2. the Minister of economy and finance may extend the time limits to which this article refers, as well as establish assumptions of half-yearly income with the adaptations that arose from the percentages determined in the previous article.


3. taxpayers shall submit declarations to the competent authority of the tax administration and credited the amount to the Treasury.


The Declaration shall be subject to the conditions and requirements and entry shall be made in the manner and place as shall be determined by the Minister of economy and finance.


Article 105. Entities in income allocation regime.


The installments corresponding to economic activities yields obtained by entities in regime of income allocation shall be made by each of the partners, community members, or partners, in proportion to its participation in the benefit of the entity.


First additional provision. References in the regulation to monetary amounts expressed in pesetas.


References in this regulation to monetary amounts expressed in pesetas shall be considered also performed the corresponding monetary amount expressed in euros that is obtained pursuant to the conversion rate and, where applicable, pursuant to the provisions of article 11 of the law 46/1998, of December 17, rounded on introduction of the Euro, taking some and some the same validity and effectiveness.


Second additional provision. Previous agreements of valuation of benefits in kind of the personal work for the purposes of the determination of the corresponding income on account of the tax on the income of physical persons.


1. persons or entities required to make payments on account as a result of yields of work in species that meet, may ask the tax administration the valuation of such income, in accordance with the rules of the tax, for the exclusive purpose of determining corresponding account entry.


2. the request shall be submitted in writing prior to the delivery of goods or services to which it relates and shall be accompanied by a proposal for the evaluation made by the applicant.


That letter will contain, at a minimum, the following: a) identification of the person or entity requesting.


(b) identification and description of the supplies of goods and services in respect of which the assessment is requested.


(c) proposed, with reference to rule's applied appraisal and assessment to economic circumstances taken into consideration.


3. the tax administration shall examine the documentation referred to in the previous point, and may require applicants how much data, reports, records and supporting documents related to the proposal.


In addition, applicants may, at any time in the previous procedure to the hearing process, the appeals and provide documents and receipts that they deem appropriate.


Applicants may propose the practice tests that understand relevant by any means accepted in law. In addition, the tax administration can practice tests as it deems necessary.


Both the tax administration and the applicants may request the issuance of reports related to the content of the proposal for the evaluation.


Once instructed the procedure and prior to the drafting of the draft resolution, the tax administration will it show the applicants, together with the content and conclusions of the tests carried out and requested reports, who can formulate the allegations and present documents and receipts that they deem relevant in the period of fifteen days.


The procedure must be completed within a maximum period of six months, counted from the date that the application has had input in any of the records of the competent administrative body or from the date of correction of the same at the request of the tax administration. The lack of resolution of the tax administration in the indicated period will imply the acceptance of the values proposed by the applicant.


4 the resolution putting an end to the procedure you can: to) approve the proposal initially made by applicants.


(b) approve another alternative proposal made by the applicants in the course of the procedure.


(c) reject the proposal made by the applicants.


The resolution will be motivated and, in the event of adoption, shall contain at least the following specifications: to) place and date of formalisation.


(b) identification of applicants.


(c) description of operations.


(d) description of the valuation method, with indication of their essential elements and the value or values that are derived thereof, as well as the economic circumstances that must understand basic in order to your application, highlighting the fundamental assumptions.


(e) the period referred to in the proposal. The maximum period of validity shall be three years.


(f) reasons or reasons why the tax administration approves the proposal.


(g) indication of the binding nature of the assessment.


5. the resolution issued not be appealed, without prejudice to the resources and claims that may be filed against acts of liquidation carried out as a result of the application of the values set out in the resolution.


6. the tax administration and applicants must apply the valuation of rents in kind of work approved in the resolution during its period of validity, provided that the legislation does not change or vary significantly from the economic circumstances that had the assessment.


7. the competent body to inform, instruct, and resolve the procedure will be the Department of inspection financial and tax of the State tax administration agency.


First transitional provision. Validity of the standards of presentation of statements and communications and those setting up formal obligations covered in this regulation.



The rules concerning the presentation of statements and communications and those that refer to the formal obligations contained in this Regulation shall apply to the tax periods starting from 1 January 1999, with the exception of the telematic presentation of declarations by tax and the rules on external collaboration in the presentation and management of statements and communications that shall apply to the year 1998.


Second transitional provision. Housing accounts established with anterioridada1deenero in 1999.


The maximum period to allocate the quantities entered in the account housing for acquisition or rehabilitation of the same will be five years to who had opened the account housing prior to 1 January 1999.


Third transitional provision. Transmissions of affected assets made prior to January 1, 1998.


1. for the application of the provisions of article 21.3 of law 43/1995, of 27 December, the corporation tax, in the transmission, prior to January 1, 1998, of assets pertaining to the exercise of economic activities developed by contributors that determine your NET performance using objective estimate scheme, will be taken as payback period the maximum period of repayment according to the prevailing officially approved tables at the time of reinvestment.


2. the time of permanence of the assets pertaining to economic activities carried out by taxpayers who determine your NET performance using the estimate system objective, that referred to in article 21.4 of law 43/1995, of 27 December, corporate income tax, will be, when reinvestment is made prior to January 1, 1998 , for seven years, except that its lifespan, calculated according to the maximum period of repayment according to officially approved tables in time reinvestment, were lower.


3. taxpayers who determine your NET performance by the regime of objective estimate that had played host to the exemption for reinvestment provided for in article 127 of law 43/1995, of 27 December, the corporation tax, shall maintain the assets object of the reinvestment according to the following rules pertaining to the development of their economic activity : 1st where transmission and reinvestment would have occurred prior to January 1, 1998, the time of permanence of the asset shall be determined according to the maximum period of repayment according to the prevailing officially approved tables at the time of reinvestment. Also the requirement of permanence shall be fulfilled when the asset had remained during the next seven years at the end of the tax period in which overcame the period of the three years following the date of delivery or availability of the asset whose transmission originated the exempt income.


2nd when the reinvestment had taken place subsequent to January 1, 1998, the maximum repayment period concerns the above rule shall be determined in accordance with the table of depreciation provided for in article 35.2 of this regulation.


Fourth transitional provision. Definition of assets not related to economic activities for the implementation of the ninth transitional provision of the tax law.


For the purposes of the application of the regime provided for in the ninth transitional provision of the tax law for certain capital gains, will be considered assets not affected economic activities to those in which the deallocation of these activities occurred more than three years prior to the date of transmission.


Fifth transitional provision. Determination of retentions due to personal and family circumstances reported in the previous year.


1 payers of income from work may determine the deductions applicable taking into account exclusively the personal and family circumstances that the recipients have communicated them in the previous year, to the preparation of the payroll for the month of February 1999, in General, or to the corresponding to the month of March 1999, in the case of benefits referred to in article 16.2. to) of the law 40/1998 December 9, the physical personal income tax and other tax rules.


It shall be a reduction of 100,000 for each of the first two, and 150,000 for each of the remaining descendants communicated to the company for the purpose of calculating withholdings for 1998.


When, pursuant to the provisions previously, had been applied a different type of retention corresponds to that, will be a regularization of the kind of withholding under the provisions of paragraph 3 of article 81 of this regulation.


2. in the former case, the deadline for submission of the communication model of the personal and family situation of the recipient of revenues from work, or its variation, to the payer, corresponding to the year 1999, it means extended until February 1, 1999.


Sixth transitional provision. Modification of article 3 of the Royal Decree 660/1996, of April 19.


As of January 1, 1999, article 3 of the Royal Decree 660/1996, 19 April, which regulates tax benefits on the income tax of the people physical transmission of country estates and farms, is worded as follows: «article 3. Taxation in the tax on the income of physical persons.


When the conditions referred to in the preceding articles are met, the taxation of gains and capital losses shall conform to the following rules: 1st should be determined separately for each transmitted asset, the gain or loss equity.


2nd earnings and economic losses will remain the general regime provided for in article 26.2 of the tax law.


3rd however, capital gains will be reduced at the rate of a 7.14 per 100 for each year of permanence of the assets in the heritage of the taxpayer exceed two.


The reduction referred to in the preceding paragraph shall be 100 per 100 if the transferred assets would have remained in the patrimony of the contributing more than 15 years.


Be taken as period of permanence in the heritage of the taxpayer the number of years that mediate between the dates of acquisition and transmission, rounded by excess.»


Seventh transitional provision. Obligation to declare by the year 1999.


You are required to submit Declaration for the year 1999, in the terms provided for in articles 59 and 60 of this regulation, taxpayers have right to deduction for investment in residence, by international double taxation or that make contributions to pension plans or social welfare mutuals that reduce the general part of the tax base.


Sole final provision. Authorization to the Minister of economy and finance.


The Minister of finance is authorized to enact the provisions necessary for the application of this regulation.

Related Laws