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Order Of 29 September 1997 Which Approves The 126 Of Declaracion-Documento's Income Model And The Model 196 Of The Annual Summary Of Withholdings And Payments On Account Of Tax On The Income Of Physical Persons And The Tax On S...

Original Language Title: Orden de 29 de septiembre de 1997 por la que se aprueba el modelo 126 de declaración-documento de ingreso y el modelo 196 del resumen anual de retenciones e ingresos a cuenta del Impuesto sobre la Renta de las Personas Físicas y del Impuesto sobre S...

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TEXT

The Order of November 12, 1985 approved the model 126 of the declaration-document of income of the withholding tax on the Income Tax of the Physical Persons and the Tax on Societies, Interest of Accounts banking. The Order of 18 December 1987 also approved the model 196 of the annual summary of the withholding tax on income from capital, the interest on bank accounts, the contents of which have not been changed since 6 December. In December 1985 and 11 January 1988, the dates of entry into force of these dates were to be updated.

The reasons behind the reform focus, first of all, on the need to replace the current account number with the customer's account code (CCC) of widespread use by banking institutions. Such customer account code is constituted by the entity code, the office code, two control digits, and the account number.

On the other hand, it has also been the object of modification of the information to be declared about the yields with period of generation higher than the year, given the need to verify the correct imputation to its recipients.

Finally, the proliferation of certain transactions consisting of the establishment of rights of enjoyment on bank deposits requires to know not only the account holder but also the recipient, usufrutuario, of such yields.

By virtue of the above, this Ministry has had to dispose:

First. Approval of model 126.-Model 126 "Declaration-entry document" is approved. Tax on the Income of the Physical Persons and Corporate Tax. Income from capital furniture, interest on bank accounts. Withholding and income on account ". This model, set out in Annex I to this Order, consists of three copies: Copy for the annual envelope, copy for the declarant and copy for the contributing entity.

Second. Place of presentation and entry of the model 126. -Income resulting from the withholding and income to account practiced during the corresponding period shall be made in the deposit entity that provides the cash service in the Administration or Delegation of the State Administration of Tax Administration corresponding to the tax domicile of the declarant, accompanying the declaration-document of the photocopy of the card of the tax identification number, if the same does not carry the identification labels provided by the State Administration Agency Tax.

In the event that the declaration-entry document carries the aforementioned labels, the income may also be made in any cooperative entity in the province where the declarant has its registered office.

Third. Period of presentation and entry of the mode 126. -The presentation of the model 126 and the income of its amount will be carried out in the first twenty calendar days of the months of April, July, October and January in relation to the quantities retained and the the corresponding revenue to be made by the first, second, third and fourth calendar quarter, respectively.

notwithstanding the foregoing, those obliged to pay rivers whose volume of transactions, calculated in accordance with Article 121 of Law No 37/1992 of 28 December 1992, of the value added tax, has exceeded 1 000 million pesetas during the calendar year immediately preceding, shall make the presentation and entry of the model 126 in the first twenty calendar days of each month, in relation to the quantities retained and the income to account corresponds to the previous immediate month. By way of derogation, the declaration and entry for the month of July shall be made during the period from 1 August to 20 September.

Fourth. Approval of model 196 and support directly readable by computer. -One. The model 196, of " Retentions and income to account of the Income Tax of the Physical Persons and the Tax on Societies, is approved. Income from capital furniture, interest on bank accounts. (annual summary) ', which is set out in Annex II to this Order, as well as the physical and logical designs for presentation in direct computer-readable support, as set out in Annex III. This annual declaration model is composed of the following documents:

a) Summary sheet, comprising two copies: One for the Administration and one for the person concerned.

b) Over-yearly.

Two. It will be mandatory to present this model in direct computer-readable support.

Fifth. Place and time of presentation of the mode 196. -One. Model 196 shall be submitted to the Delegation or Administration of the State Tax Administration Agency in whose territory the declarant's tax domicile is situated, accompanying the documentation referred to in the number 1 of the eighth paragraph.

It may also be presented in the Central Unit of the Management of Large Enterprises of the National Inspection Office, or in the Regional Unit for the Management of Large Enterprises of the Special Delegation of the AEAT, corresponding to its tax domicile, as appropriate, on the basis of the liability of the taxable person to one or another Unit.

Two. The presentation of the model 196 shall be made in the period from 1 January to 20 February of the year following the year in which it is declared.

Sixth. Information to be declared in model 196.-One. Interest or any other form of remuneration arising from the placement in credit or savings bank accounts or impositions shall be entered in the model 196.

Two. Where yields are generated in foreign currency, they shall be declared for their amount in the currency and for the change to which the transaction is executed.

Three. The income of the accounts whose ownership corresponds to entities declared exempt from the Corporate Tax pursuant to Article 9 of Law 43/1995 of 27 December 1995 shall not be included in the model 196. and which have obtained the corresponding certificate of status of the exempt entity.

Seventh. They shall be obliged to declare at the end of the year 196. -They shall be obliged to present the model 196 to persons or entities, both public and private, who satisfy the performance referred to in the preceding number.

Eighth. Procedure for the presentation of media directly readable by computer. -One. The declarant of model 196 shall present the following documents:

1. The two copies (that of the administration and the person concerned) of the model-summary of the model duly completed.

These copies will be filled with machine in order to avoid errors of interpretation of the data, using as original the copy of the Administration.

Each of the two copies of the model must be attached to the identification label provided by the State Tax Administration Agency. In the event of not having identifying labels, the identification data will be completed and photocopy of the card of the Fiscal Identification Number will be accompanied.

The declarant shall withdraw, upon filing, the copy for the data subject after the sealing, the receipt being the proof of delivery.

2. The support, directly readable by computer, must have a affixed "outer label" in which the data on the retainer or declarant specified in the following paragraphs and necessarily in this order are entered.

a) Exercise.

b) Model 196.

c) Tax identification number.

d) Surname and name or social reason of the declarant.

e) Address, municipality and postal code of the declarant.

f) The total number of records in the file.

g) The delivery date of the media.

h) Last name and name of the contact person.

i) Contact phone.

j) Media recording density.

On that label, it is sufficient to record the corresponding data preceded by the letter of that paragraph. In case the file consists of more than one support, all will carry its label numbered sequentially (1 /N, 2/N, 3/N, etc., N being N the total number of media that consists of the file, which will be unique per presenter).

3. The declarant tax obligor shall also present the corresponding annual envelope, model 196, in which copies shall be included for the annual envelope of all income and income-to-account income documents, model 126, corresponding to the financial year referred to in the annual summary presented.

Two. All receipts of media directly readable by computer shall be provisional, as a result of their processing and verification. Where they do not comply with the design and other specifications laid down in this Order, the declarant shall be required to remedy the defects in the ten working day period for the purposes of the computerised support submitted, which and if substantial anomalies which prevent the Tax Administration from accessing the data required, the declaration to all the effects shall not be presented, the fact being that it shall be brought to the attention of the tax.

Three. For security reasons, the media directly readable by computer shall not be returned unless expressly requested, in which case the deletion and delivery of the same shall be carried out.

Ninth. Declaration of data relating to non-residents. -When data relating to persons or entities is to be declared, in accordance with the rules in force at each time of the Income Tax of the Physical Persons or the Company Tax, do not have the consideration of residents in Spanish territory, or operate in Spanish territory by permanent establishment and have not accredited such a condition, shall be stated as a provincial-country code corresponding to the domicile of the same, the numeric expression (99XXX), with (XXX) the three-digit code of the country of residence of the recipient, in accordance with the keys of the countries listed in the Order of 28 December 1992, for which rules are laid down for the management of the Special Tax on Non-Resident Property Property, partly amended by the Order of 23 December 1996.

Repeal provision.

All references to mode 126 contained in the Order of 12 November 1985 approving the models of declarations-income documents of the withholding tax on income tax are hereby repealed. of the Physical and Corporate Income Tax Persons, as well as the annual report-summary models. Similarly, the number of references to the model 196 is repealed in the Order of 18 December 1987 approving the models for the annual summary of the withholding tax on income from the capital of the Tax on the Income of the Physical Persons and the Tax on Societies and on the annual declaration of the operations intervened by the public servants and other financial intermediaries.

Final disposition.

This Order shall enter into force on the day following that of its publication and shall affect the declarations to be made as from 1 January 1998.

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

Madrid, 29 September 1997.

HANGING OUT AND FIGAREDO

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

(ANNEX I AND II OMITTED)

ANNEX III

A) Features of media directly readable by computer.

The media directly readable by computer for the presentation of the annual declaration of the capital flows of furniture, interest on bank accounts (model 196), will have to meet the following characteristics:

Magnetic tape

Tracks: 9.

Density: 1,600 or 6,250 BPI.

Code: EBCDIC, uppercase.

Marks: End of Tape. No mark of beginning of tape.

Lock Factor: Less than or equal to 160.

If you have tapes of 38,000 BPI and by mutual interest you will have to contact the Department of Tax Informatics, in order to determine their compatibility.

Diskette

-5 ¼ " double-sided, double-density (360 KB) MS-DOS operating system.

-5 ¼ " double-sided, high-density (1.2 MB) MS-DOS operating system.

-3 ½ " double-sided, double-density (740 KB) MS-DOS operating system.

-3 ½ " double-sided, high-density (1.44 MB) MS-DOS operating system.

ASCII code in uppercase without control or tab characters.

Records of 203 positions.

The 5 ¼ "and 3 ½" floppy disks must carry a single file, whose name will be AFXXXYY, XXX being the number of the model and YY the last two figures of the fiscal year to which the declaration corresponds, containing this unique file the different types of registers and in the order referred to in paragraph B).

If the file occupies more than one diskette, it should be presented in a "back-up" format, which will be done using the MS-DOS operating system commands, specifying the name of the command used to obtain the "back-up" and the version of the operating system used.

If, due to the characteristics of the equipment available to the declarant, it cannot be adjusted to the required technical specifications, it may be directed to the Department of Tax Informatics, Calle Santa Maria Magdalena, 16, 28016 Madrid, requesting authorisation for their submission, and setting out their own technical characteristics and the number of recipients or declared to be present.

B) Logical designs. Description of the records.

For each declarant of model 196, five different types of records will be included:

TYPE 1: Identification record of the declarant. DESIGN I.

TYPE 2: Record of the declared. DESIGN II.

TYPE 3: First Summary record. DESIGN III.

TYPE 4: Second Summary record. DESIGN IV.

TYPE 5: Third Summary record. DESIGN V.

The order of presentation of these records will be the result of ranking them up by positions 1 to 13, 123 to 124, and 125 to 144.

All alphabetic/alphanumeric fields will be presented left-aligned and white-filled to the right, except the NIF which must be right-adjusted with the last position being the control character and refilling the positions to the left with zeros.

All numeric fields will be presented right aligned and filled to zeros on the left without signs, unpacked, and without decimals.

All fields will have content, unless otherwise specified in the field description. If they do not, the numeric fields will be padded to zeros and alphabetic/alphanumeric to blanks.

(RECORD I OMITTED)

MODEL 196

A) Record type 1: Declarant.

Positions/Nature/Field Description

1-3/Numeric. /Type of statement.

Constant 196.

4-4/Numeric. /Type of record.

Constant 1.

5-13/Alfico. /NIF of the declarant.

The tax identification number assigned to the reporting entity shall be entered.

14-53/Alfico. /Social reason of the declarant.

The name or the social name of the declarant shall be entered.

54-103/Alfico. /Contact person.

Positions:

54-56: Telephone prefix.

57-63: Telephone number.

64-103: Last name and name of the person to relate to.

104-107/Numeric. /Banco Banco España.

Identification code assigned by the issuing bank.

108-111/Numeric. /Exercise.

To record the four digits of the exercise to which the declaration is presented.

112-203/Blank.

(RECORD 2 OMITTED)

B) Record Type 2: Declared.

Positions/Nature/Field Description

1-3/Numeric. /Type of statement.

Constant 196.

4-4/Numeric. /Type of record.

Constant 2.

5-13/Alfico. /NIF of the declarant.

The contents of these positions in the Type 1 record shall be entered.

14-22/Alfico. /NIF of the declared.

The assigned tax identification number shall be entered in accordance with the current rules.

In the cases of children under fourteen and unable, there must be another record with the full data of the legal representative and the "R" key.

23-62/Alfico. /Name and name or social name of the declared.

If this is a physical person, it will be entered: A last name, a space, the second last name, a space, and the full name, necessarily in this order.

If it is an entity, the reason or social denomination shall be entered, without any commercial or anagram names.

63-88/Alfico. /Name via public and number of home.

The name of the public path will be preceded by the description of whether it is square, street, walk, etc., and if possible, the description is replaced by its acronym, in positions 63-64, according to the following keys:

AL/= Alameda, Village.

AP/= Apartment.

AV/= Avenue.

BL/= Block.

BO/= Barrio.

CH/= Chale.

CL/= Street.

CM/= Path.

CO/= Cologne.

CR/= Road.

CS/= Caserio.

CT/= Cuesta.

ED/= Building.

GL/= Glorieta.

GR/= Group.

LU/= Place.

ME/= Market.

MU/= Municipality.

MZ/= Apple.

PB/= Populated.

PG/= Polygon.

PJ/= Passage.

PQ/= Park.

PZ/= Plaza.

PR/= Extension.

PS/= Walk.

RB/= Rambla.

RD/= Round.

TR/= Sojourn.

UR/= Urbanization.

If you do not complete the name, do not record articles, prepositions, or conjunctions and abbreviation the titles (vgr. cd = Count).

Other cases will be abbreviated using the general acronyms.

The number of house or point (s) shall also be entered.

89-93/Numeric. /Provincial-country code.

It is subdivided into two fields:

89-90: Province.

91-93: Code.

In the case of residents or non-residents who operate in Spanish territory by permanent establishment, the two digits corresponding to the province of the tax domicile of the declared according to the attached table shall be entered and in positions 91-93 zeros.

01 Alava/09 Burgos/17 Girona/27 Lugo/26 Rioja, La/46 Valencia

02 Albacete/10 Cáceres/18 Granada/28 Madrid/37 Salamanca/47 Valladolid

03 Alicante/11 Cadiz/19 Guadalajara/29 Malaga/38 S. C. Tenerife/48 Vizcaya

04 Almeria/39 Cantabria/20 Guipuzcoa/30 Murcia/40 Segovia/49 Zamora

33 Asturias/12 Castellón/21 Huelva/31 Navarra/41 Sevilla/50 Zaragoza

05 Avila/13 Ciudad Real/22 Huesca/32 Orense/42 Soria/51 Ceuta

06 Badajoz/14 Córdoba/23 Jaen/34 Palencia/43 Tarragona/52 Melilla

07 Baleares/15 Coruña/24 Leon/35 Palmas, Las/44 Teruel

08 Barcelona/16 Cuenca/25 Lleida/36 Pontevedra/45 Toledo

In the case of non-residents who have not accredited such a condition, 99XXX shall be entered, with XXX being the country of residence code in accordance with the Order of 28 December 1992, for which rules are issued for the Management of the Special Tax on Non-Resident Property Property, partially amended by the Order of 23 December 1996.

94-116/Alfico. /Name of the municipality.

To record the top 23 positions.

117-117/Alfico. /qualification.

You will only have content in the account assumptions with surrender settlements greater than twelve months.

Settings:

P-For income on account of the final retention.

D-For accounts in which the financial year referred to in the statement is made, the final withholding of those returns to which they have been applied in previous financial years to such income final retention.

118-118/Numeric. /High key.

One of the following keys will be entered:

Key/Description

0/Old account.

1/High account in the exercise of the declaration.

119-119/Alphabetical. /Key of perception.

One of the following keys will be entered:

Key/Description

C/Spouse that NIF is lacking, in the case of account in which both spouses are only holders.

D/Minor with NIF of the legal representative.

R/Legal representative of the minor or incapable without NIF.

T/Headline.

U/Usufrucary.

120-122/Numeric. /Number of participants in the account.

The total number of records declared in the account.

123-124/Numeric. /Type of account.

One of the following keys will be entered:

Key/Description

01/Current Accounts.

02/Savings accounts.

03/Term Impositions.

04/Financial accounts.

05/Credit accounts.

125-144/Numeric. /Customer account code (CCC).

Its structure is broken down as follows:

Positions/Description

125-128/Entity code.

129-132/Office Code.

133-134/Control Digits.

135-144/Account number.

145-147/Numeric. /Currency code.

The corresponding according to the table in Annex IV.

148-158/Numeric. /Full performance in pesetas.

Full amount received in pesetas or its equivalent, in the case of foreign currency accounts, unsigned and non-cent. Also, where there are multiple recipients associated with the account, the full amount shall always be entered in each account.

In the event that there are multiple impositions and/or renewals associated with an account, yields and holds will be accumulated in a single record or those corresponding to the number of recipients.

In the case of definitive withholding of income whose settlement frequency is greater than twelve months, the total yield generated during the currency of the deposit, unsigned and uncent, shall be entered.

159-169/Numeric. /Retention.

The amount effectively retained will be entered.

In the case of multiple recipients, the total amount retained shall always be entered in each of them.

170-180/Numeric. /Yields on foreign exchange.

Full amount received in the currency in which the account was established.

Zeros will be entered into accounts without foreign currency performance.

181-189/Numeric. /Remuneration in kind.

The result of adding to the market value of the remuneration in kind shall be entered, the income to be realised on the same.

A zero shall be entered in the non-remuneration accounts in kind.

190-198/Numeric. /Income to account.

The income to be made shall be entered on the basis of the remuneration in kind satisfied.

A zero shall be entered in the non-remuneration accounts in kind.

199-203/Numeric. /Percentage of participation.

The percentage of participation in the performance corresponding to each recipient shall be entered in respect of each declared account.

It is subdivided into two fields:

199-201 The entire portion of the percentage (if you do not have, set to zeros) will appear.

202-203 The decimal portion of the percentage (if you do not have, set to zeros) will appear.

If these are accounts with the same percentage of participation in the performance of all recipients, zeros will be configured.

(RECORD 3 OMITTED)

C) Record Type 3: Summary.

Positions/Nature/Field Description

1-3/Numeric. /Type of statement.

Constant 196.

4-4/Numeric. /Type of record.

Constant 3.

5-13/Alfico. /NIF of the declarant.

The tax identification number assigned to the reporting entity shall be entered.

14-79/Numeric. /Key 01 Summary.

Positions 14-21. Total number of key 01 accounts.

Positions 22-29. Total number of records in key 01.

Positions 30-43. Total yields on effectively paid pesetas of key 01.

Positions 44-56. Total number of retentions entered in key 01.

Positions 57-68. Total remuneration in kind of key 01.

Positions 69-79. Total revenue on account of key 01.

80-145/Numeric. /Key 02 summary.

Positions 80-87. Total number of key 02 accounts.

Positions 88-95. Total number of records in key 02.

Positions 96-109. Total yields on effectively paid pesetas of key 02.

Positions 110-122. Total retentions entered in key 02.

Positions 123-134. Total remuneration in kind for key 02.

Positions 135-145. Total revenue on account of key 02.

146-203//Blank.

(RECORD 4 OMITTED)

D) Record Type 4: Summary.

Positions/Nature/Field Description

1-3/Numeric. /Type of statement.

Constant 196.

4-4/Numeric. /Type of record.

Constant 4.

5-13/Alfico. /NIF of the declarant.

The tax identification number assigned to the reporting entity shall be entered.

14-79/Numeric. /Summary of key 03.

Positions 14-21. Total number of key 03 accounts.

Positions 22-29. Total number of records in key 03.

Positions 30-43. Total yields on effectively paid pesetas of key 03.

Positions 44-56. Total retentions entered in key 03.

Positions 57-68. Total remuneration in kind of key 03.

Positions 69-79. Total revenue on account of key 03.

80-145/Numeric. /Summary of key 04.

Positions 80-87. Total number of accounts for key 04.

Positions 88-95. Total number of records in key 04.

Positions 96-109. Total yields on effectively paid pesetas of key 04.

Positions 110-122. Total retentions entered in key 04.

Positions 123-134. Total remuneration in kind for key 04.

Positions 135-145. Total revenue on account of key 04.

146-203//Blank.

(RECORD 5 OMITTED)

E) Record Type 5: Summary.

Positions/Nature/Field Description

1-3/Numeric. /Type of statement.

Constant 196.

4-4/Numeric. /Type of record.

Constant 5.

5-13/Alfico. /NIF of the declarant.

The tax identification number assigned to the reporting entity shall be entered.

14-79/Numeric. /Summary of key 05.

Positions 14-21: Total number of accounts in key 05.

Positions 22-29: Total number of records in key 05.

Positions 30-43: Total yields on effectively paid pesetas of key 05.

Positions 44-56: Total number of retentions entered in key 05.

Positions 57-68: Total remuneration in kind of key 05.

Positions 69-79: Total revenue on account of key 05.

80-108/Numeric. /Total summary of the report.

Positions 80-94: Total accrued and non-paid returns to which income has been applied in previous years to the final withholding tax, which has been carried out in the financial year in which it is carried out statement.

Positions 95-108: Total income on account taken in previous years, in those cases where the frequency of the liquidations of the income of the accounts is greater than the twelve months and has been practiced in the financial year referred to in this declaration for final retention.

109-203//Blank.

ANNEX IV

Currency Code Table

040 Austrian Chelin.

208 Danish krone.

578 Norwegian krone.

752 Swedish krona.

036 Australian dollar.

124 Canadian dollar.

554 New Zealand Dollar.

840 US Dollar.

300 Greek Drachma.

620 Portuguese Shield.

528 Dutch Florin.

056 Belgian Franco.

250 French Franco.

442 Luxembourg franc.

756 Swiss Franc.

826 Pound Sterling.

372 Irish pound.

380 Italian Lira.

276 German mark.

246 Finnish markka.

995 Spanish Peseta.

954 European Account Unit.

392 Japanese Yen.

999 Other currencies.