The regulation of the Income Tax of the Physical Persons is mainly contained in Law 18/1991, of 6 June ("Official State Gazette" of 7), and in the Regulation of said tax, approved by Article 1 of the Royal Decree 1841/1991 of 30 December 1991 (Official Gazette of the State of 31).

Article 96 of that Law determines in paragraph one the subjects required to make a declaration by this tax and provides in paragraph 4 that such a declaration shall be made in the form, periods and forms established by the Minister for Economic Affairs and Finance, who will be able to approve the use of simplified or special forms of declaration and determine the places of presentation of them, as well as the supporting documents and documents to accompany them.

Likewise, the aforementioned Law, in its article 97, states that the taxable persons, at the time of filing the tax declaration, must determine the corresponding tax liability and enter it in the place, form and time limits. In addition, the Minister for Economic Affairs and Finance has stated that the amount of the amount resulting from the self-settlement may be split into the form that it is determined to regulate.

The Income Tax Regulation of the Physical Persons provides, in Article 39, that the income of the amount resulting from the self-settlement may be split, without interest or surcharge, in two parts: The first, 60 per 100 of its amount, at the time of filing the declaration, and the second, of the remaining 40 per 100, within the time limit determined by the Minister for Economic Affairs and Finance, where necessary, in order to enjoy this benefit, the declaration shall be present within the time limit set.

For the financial year 1997, the regulation of the Income Tax of the Physical Persons has undergone certain modifications that must have its proper reflection in the models of declaration of said tax and that they are collected In particular, the following rules: Law 12/1996, of 30 December, of the General Budget of the State for 1997 ("Official State Gazette" of 31); Law 13/1996, of 30 December, of Fiscal, Administrative and Social Order Measures ("Official State Gazette" of 31), and Law 14/1996, of 30 December, of the Tax Office of the State to the Autonomous Communities and to Complementary Fiscal Measures ("Official State Gazette" of 31).

Within the modifications introduced by the above mentioned rules, it is worth noting, in particular, those operated by Law 14/1996 of 30 December, the object of which is the establishment of the general system of the transfer of taxes of the State to the Autonomous Communities, as well as the adoption of supplementary fiscal measures for the implementation of the new model of financing of the Autonomous Communities.

In the field of the Income Tax of the Physical Persons, the articulation of the general system of transfer of taxes to the Autonomous Communities has been carried out through the adoption of the following two measures:

First, the Autonomous Communities have been assigned certain regulatory powers in relation to the part of the tax, which is specified in the possibility of regulating, in accordance with the limits and conditions (a) the automatic, individual or joint tariff, applicable on the regular basis, as well as autonomous deductions from the quota for personal and family circumstances, for non-business investments and for income application.

In the second place, the regulations of the Income Tax of the Physical Persons have been adapted to the new model of autonomy financing in order to make their application effective both in the case of the Communities Autonomous regions do not regulate matters on which they have assumed regulatory powers, as in the case where they have not taken up such powers.

Also, for the purpose of the application of this system to have the least possible impact on the formal obligations to be fulfilled by taxable persons, the required Law 14/1996 establishes that the models of declaration will be (a) the regional and local authorities should be given a special role in the field.

In compliance with this mandate, the declaration models approved in this Order for the financial year 1997 are unique for all the declarants, differentiating between the state and the (a) the autonomous nature of the tax on the part of the total quota and the amount of the tax.

In relation to the autonomic aspects of the tax settlement process, since none of the Autonomous Communities have assumed regulatory powers for the approval of the autonomic scale and the the regulation of autonomous quota deductions for the financial year 1997, all taxable persons, without exception, both residents of the territory of these Autonomous Communities and of those who have not taken over such powers rules, they will have to apply the complementary scale and the deductions of the quota regulated, in general, in the Tax Law.

With regard to the Tax on Heritage, Law 19/1991 of 6 June ("Official State Gazette" of 7), of the Tax on Heritage, establishes in its article 37 the obligation to present a declaration by the Article 38 states that the declaration shall be made in the form, deadlines and forms established by the Minister of Economy and Finance, who may, in the same manner, determine the places of presentation of the same.

Law 14/1996 establishes that the Autonomous Communities may regulate the exempt minimum and the rate of the Tax on the Heritage. Since the 1997 financial year has not been regulated by any of the Autonomous Communities which have assumed regulatory powers in this tax, all taxable persons, without exception, both the residents of the the territory of these Autonomous Communities as in the territory of which they have not taken up such regulatory powers, they shall apply the minimum exempt and the rate regulated, in general, in Law 19/1991 of 6 June.

Regardless of the foregoing, it is also worth highlighting the amendment that the Law 14/1996 introduces in the taxation of the irregular basis of the Tax on the Income of the Physical Persons, which compels to distinguish within the irregular income, for the purposes of its declaration and taxation, the following components: Res irregular, increases in equity whose period of generation is greater than one year and equal to or less than two years, increases of a heritage whose period of generation is more than two years and comes from transmission or reimbursement of shares or shares representing the capital or assets of collective investment institutions or financial assets and asset increases whose period of generation exceeds two years and comes from other goods or rights.

With regard to Law 13/1996 of 30 December, it is worth noting, due to its particular impact on the model of declaration, the regulation of the tax treatment of consideration given to the transfer of the right to the exploitation of the image or consent or authorisation for use.

Moreover, among the deductions and income on account of the Income Tax of the Physical Persons is included in the present exercise the deduction established with the same consideration as the payments to account for the purposes of deduction and, where appropriate, return of trade in Law 39/1997 of 8 October, approving the Prever programme, for the modernization of the motor vehicle fleet, the increase of road safety and the defence and protection of the Environment (Official State Gazette of 10).

Finally, pursuant to the provisions of Article 66 of the Rules of the Tax on the Income of Physical Persons in the wording given to it by Royal Decree 1909/1997 ("Official State Gazette" of 20), it is established the returns of office referred to in Article 100 of Law 18/1991 may be carried out in the present campaign when circumstances warrant it by means of a non-cross-check of the Banco de España.

Therefore, it is necessary to lay down the precise rules for the application of the said provisions, concerning the persons required to make a declaration of the Income Tax of the Physical Persons and the Tax on the Patrimony, as well as those concerning the approval of the models of these declarations and the determination of the places, deadlines and form of presentation and realization of the income or of the application of the returns, in its case, resulting from the same.

Also, the data to be contained in the evidence of income in the Public Treasury are specified that the collaborating entities have to send to the taxpayers who have chosen to house the entities in the second The term of the Income Tax of the Physical Persons.

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

This Ministry has been served:

First. Forced to declare by the Income Tax of the Physical Persons. -1. In accordance with the provisions of Article 96 of Law 18/1991 of 6 June 1991 and Article 38 of the Tax Regulation, taxable persons shall be required to submit and sign a declaration for this tax by personal obligation and by actual obligation.

2. However, they shall not be obliged to declare taxable persons under a personal obligation to contribute to the income of less than 1,200,000 gross annual pesetas from one of the following sources:

(a) Work projects and similar ones that do not have the character of business or professional returns.

(b) Capital flows and capital increases subject to tax that do not exceed 250,000 gross annual pesetas together.

For the purposes of the limit of the obligation to declare, no account shall be taken of the income of the house itself which constitutes the habitual residence of the taxable person or, where applicable, of the family unit.

In the case of pensions and liabilities, the limit referred to in the first paragraph of this number shall be 1,250,000 pesetas.

In joint taxation, the limit of the obligation to declare referred to in the first paragraph of this number shall be 1,250,000 pesetas.

3. Notwithstanding the foregoing, they must also make a statement, if they wish to exercise their right to return, those natural persons who are entitled to such a right by reason of the payments made to them or by the deduction corresponding to the Prever a referred to in Law 39/1997.

4. Any taxable person who is a real obligation operating in Spain by way of permanent establishment shall pay for the entire income attributable to that establishment, obtained in Spanish or abroad, and must submit the a declaration in the model corresponding to those approved in this Order.

Second. Modalities of declaration for the Income Tax of the Physical Persons. -Statements by the Income Tax of the Physical Persons are three modalities:

1. Abbreviated declaration which, in accordance with the model approved in the fourth paragraph of this Order, may be used exclusively by taxable persons whose income, irrespective of their value, comes from Some of the following sources and concepts: a) Regular work flows.

(b) Regular rental of real estate capital: Exclusively the derivatives of the usual dwelling and other urban buildings at the disposal of their owners or users who are not leased or subleased.

(c) Regular capital transactions: excluding interest on accounts, deposits and other explicit returns, dividends and shares in profit of entities and positive returns from Letras of the Treasury and other income not subject to withholding or income on account.

On the other hand, they will not be able to present an abbreviated declaration:

taxable persons who have obtained income of different kinds from those listed above.

The taxable persons who intend to regularise tax situations arising from previously submitted statements.

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

Any taxable person who is entitled to make compensation for negative items from previous years.

taxable persons who have received allocations for alternative formulas to pension schemes and do not make any of the funds made available, when in application of the provisions of the provision (a) transitional provisions of Law No 18/1991 of 6 June 1991 should include in their declaration the excess of the quota from the previous year.

taxable persons who have the right to practice deductions for investments or expenses in goods of cultural interest, for incentives and incentives for business investment or for international double taxation.

2. A simplified declaration which, in accordance with the model approved in the fourth paragraph of this Order, may be used by taxable persons who, irrespective of whether or not they have obtained the returns referred to in the preceding number, have Any of the following rents:

(a) Regular capital flows of real estate derivatives of urban or rustic leased or sub-leased buildings.

(b) Regular capital flows other than interest on deposits and other explicit returns on dividends and shares in profit of entities and positive returns from Letras of the Treasury and other income not subject to withholding or income on account.

(c) Regular business activities, including agricultural and livestock activities, to which the method of estimation, indices or modules of the estimation method is applicable for the determination of net yield objective.

(d) Equity increases resulting from the transmission of the usual dwelling, provided that they are exempt in their entirety by reinvestment of the amount obtained in that transmission in the acquisition of a new home the conditions laid down in Article 10 of the Tax Regulation.

On the other hand, they will not be able to use the simplified declaration:

taxable persons who have obtained income of different kinds from those listed above.

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

The taxable persons who, in the course of business activities, including agricultural or livestock farming, benefiting from the mode of signs, indices or modules of objective estimation method, have obtained increases or decreases in assets from immovable property, vessels or fixed intangible assets, or where such activities have been affected by exceptional circumstances, which have determined a minimum return on net income as a result of decreases in assets in the rest of the assets Special expenses or expenses.

taxable persons who have received allocations for alternative formulas to pension schemes and do not make any of the funds made available, when in application of the provisions of the provision (a) transitional provisions of Law No 18/1991 of 6 June 1991 should include in their declaration the excess of the quota from the previous year.

3. Ordinary declaration which, in accordance with the model approved in the fourth paragraph of this Order, is generally applicable to all taxable persons and the use of which is compulsory for those who are unable to use the abbreviated models or simplified.

Third. Obliged to declare for the Tax on the Heritage. -According to the provisions of the articu-37 of Law 19/1991, of 6 June, they will be obliged to submit a declaration for this Tax:

(a) taxable persons subject to the personal obligation tax, where their taxable amount, determined in accordance with the rules governing the tax, is greater than 17,000,000 pesetas or when, not giving The value of their property or rights, determined in accordance with the rules of the tax, is higher than 100,000,000 pesetas.

(b) taxable persons subject to the actual duty tax, whichever is the value of their net worth.

Fourth. Approval of the models of declaration by the Tax on the Income of the Physical Persons and by the Tax on the Patrimony. -1. The models for the abbreviated, simplified and ordinary income tax on the Income of the Physical Persons and the Tax on the Heritage and the documents of entry or return are approved, consisting of:

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

Model D-103: Short Statement of Income Tax on Physical Persons.

Model D-101: Simplified Declaration of Income Tax on Physical Persons.

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

Model D-714: Heritage Tax Declaration.

b) Income or return documents, as Annex II:

Model 100: Document of entry or return of the abbreviated, simplified and ordinary income tax on the Income of the Physical Persons.

Model 102: Second-term income document of the abbreviated, simplified, and ordinary income tax declaration of the Physical Persons.

Model 714: Income Document of the Declaration of the Tax on Heritage.

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

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

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

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

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

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

In the case of a joint declaration for the Income Tax of the Physical Persons, the declaration will be signed and presented by the members of the family unit of age who will act on behalf of the minors and of the most disabled judicially integrated in it, in the terms of Article 44 of the General Tax Law.

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

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

(a) Copies for the annual envelope of the mode 130 and 131 of fractional payments of the Income Tax of the Physical Persons corresponding to the period of the declaration.

(b) copies for the annual envelope of the model 420 of the Insurance Premium Tax, presented by tax representatives of insurance companies domiciled in another Member State of the European Economic Area, which operate in Spain under the freedom to provide services.

c) Notifications of claims made by transparent companies that the taxable persons have included in their tax base.

(d) In the case of a refund application, the originals of the supporting documents supported by the declarant and the revenue to be paid to it for the same period shall be accompanied by the originals. statement.

(e) taxable persons who include in the taxable amount certain positive income obtained by non-resident entities participating in accordance with Article 2 of Law 42/1994 of 30 December 1994 shall submit, in addition, the following data relating to each of the non-resident entities whose income is included in the statement:

Name or social reason and place of the registered office.

Relationship of Administrators.

Balance and Profit and Earnings Account.

Amount of positive income to be included in the tax base.

Justification of the satisfied tax on the positive income to be included in the tax base.

Sixth. Period of presentation of the declarations of the Income Tax of the Physical Persons and of the Tax on the Heritage. -1. The time limit for the submission of declarations shall be between 1 May and 22 June 1998 inclusive.

By way of derogation from the foregoing paragraph, the declarations of the Income Tax of the Physical Persons entitled to refund and those in which the tax is to be waived shall be filed between 1 May and the June 30, 1998, inclusive.

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

Seventh. Place of presentation and income of the declarations of the Income Tax of the Physical Persons and of the Tax on the Heritage. -1. The taxable persons required to declare by the Income Tax of the Physical Persons or by the Tax on the Heritage must determine the tax liability corresponding to these taxes and, if necessary, enter the amounts At the time of filing the respective declarations, the Treasury.

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

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

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

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

4. The negative statements of the Income Tax of the Physical Persons and those in which the return is waived will be presented either directly, or by registered mail, to the Dependency or Tax Management Section of the Delegation or Administration of the State Administration of Tax Administration corresponding to the tax domicile of the declarant.

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

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

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

6. Taxable persons resident abroad and those who are outside the national territory during the period referred to in the sixth paragraph of this Order may, in addition, make the entry or request the refund for the Income Tax of the Physical Persons as well as the income for the Tax on the Heritage in the offices located abroad of the deposit entities authorized by the State Administration Agency Tax to act as collaborators for the performance of these operations. These declarations shall be addressed to the Delegation of the State Administration of Tax Administration, in whose demarcation they had their habitual residence prior to their residence abroad.

Eighth. Fractionation of the payment resulting from the Income Tax declaration of the Physical Persons. -Taxpayers who so wish may distribute the payment of the differential fee resulting from their self-settlement for the Income Tax. of the Physical Persons in two parts: the first of 60 per 100 of the amount, at the time of filing the declaration and the second, of the remaining 40 per 100, until 5 November 1998.

To enjoy this benefit it will be necessary for the declaration to be filed within the time limit set forth in the sixth paragraph of this Order.

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

This fulfillment will serve as a justification for the debit order for the contributing entity, which will, if necessary, take into account the amount entered into the account on 5 November 1998. immediately in the restricted account of collaboration with the collection of the taxes.

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

2. Taxpayers who do not wish to house the second term in a contributing entity will have to directly effect the income of that period in any of these entities or in the deposit entity that provides the service of the box in the Delegation or Administration of its tax office, until 5 November 1998, including, by means of the presentation of the duly completed model 102.

10th. Use of identifying labels. -1. The taxable person of the Tax on the Income of the Physical Persons and the Tax on the Heritage that must subscribe to the respective declaration, must adhere the identifying labels in the spaces reserved to the effect.

When identifying labels are not available, the Fiscal Identification Number (NIF) must be entered in the space reserved for the purpose, accompanying the "Copies for Administration", photocopy of the card or document proving the number.

2. If the taxable person does not have identifying labels or the Tax Identification Number (NIF), he must appear in the space for the purpose of his National Identity Document (DNI), accompanying the "Copies" for the Administration " photocopy of such document.

3. In the case of a joint declaration for the Income Tax of the Physical Persons formulated by a family unit composed of both spouses, if any one of them lacks the Fiscal Identification Number (NIF), it must be entered in the space for the purpose of the number of its National Identity Document (DNI), accompanying the "Copy for Administration" photocopy of that document.

Additional disposition.

Annex I of the Order of 15 June 1995, for which the General Regulation of Collection is partially developed in the wording given to it by Royal Decree 448/95 of 24 March 1995, is amended in relation to the deposit entities that provide the service of collaboration in the management of the collection, by deleting under the heading "Code 021 autoliquidations", the following:

" Model Code: 108. Denomination: Single Gravamen on Revaluation of Assets. Royal Decree law 7/1996. Periodicity ... ".

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

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

Madrid, 26 March 1998.

HANGING OUT AND FIGAREDO

Ilmos. Mr Director-General of the State Tax Administration Agency and Director General of Taxation.

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