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 the 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 for this Tax and provides in the four that such a declaration shall be made in the form, deadlines and forms that 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 Article 97 states that taxable persons, while filing the tax return, 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.

For the financial year 1995, 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, and that they are collected fundamentally In Law 41/1994, of 30 December, of General Budget of the State for 1995 ("Official State Gazette" of 31); in Law 42/1994, of 30 December, of Fiscal, Administrative and Social Order Measures ("Official State Gazette" of the 31); Law 19/1995, of 4 July, of Modernisation of Agricultural Holdings (" Bulletin 5); the second transitional provision of Royal Decree-Law 12/1995 of 28 December 1995 on Urgent Measures in Budgetary, Tax and Financial Matters ("Official State Gazette" of 30), and the Order of 29 November 1994, regulatory for the mode of signs, indices or modules of the objective estimation method for the financial years 1995 and 1996 ("Official State Gazette" of 30).

In particular, Law 42/1994, among other provisions that affect this Tax, establishes in Article 2 the mandatory inclusion in the tax base of the Income Tax of the Physical Persons of the taxable persons. by personal obligation to contribute to certain income obtained by non-resident entities on Spanish territory, as well as the obligation to submit together with the declaration the data referred to in number 10 of that Article; correspond to the non-resident entity.

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, the 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.

Law 19/1991, of 6 June ("Official State Gazette" of 7) of the Tax on Heritage, establishes in its article 37 the obligation to make a declaration for this Tax and provides in Article 38 that the declaration is carry out in the form, deadlines and forms established by the Minister of Economy and Finance, who may, in the same way, determine the places of presentation of the same.

Royal Decree 2481/1994 of 23 December 1994 ("Official State Gazette" of 28) specifies the conditions and conditions to be met for the application of the exemption referred to in Article 4 (8) of the Treaty. Law 19/1991, in accordance with Article 8, that the taxable persons must state in their declaration by the Tax on the Patrimony the goods, rights and debts, as well as their value, corresponding to the business activities, of the the same way as the shares and the share of the value of the shares which, in one and the other case, remain exempt and enables the Minister of Economy and Finance to make the necessary provisions for compliance with the provisions of the same.

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 Heritage, 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 the performance of the revenue, if any, resulting from them.

In relation to the determination of the places of presentation and income of the declarations, and in order to make it easier for the tax authorities to comply with this obligation, the possibility is contemplated that the presentation of the declarations with a request for a refund by bank transfer can be made, in addition to in the usual places, in any office of a contributing entity (Banks, Savings Banks or Credit Unions) located outside the province corresponding to the tax domicile, provided that, in this case, the identification labels provided for this purpose by the State Tax Administration Agency.

Finally, we specify the data that must contain the proof of income in the public treasury that the collaborating entities have to send to the taxpayers who have chosen to house in these entities the second The term of the Income Tax of the Physical Persons.

In its virtue and making use of the authorizations it has conferred, 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. actual obligation.

2. However, they shall not be required to declare taxable persons under a personal obligation to contribute to the income of less than 1,100,000 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 the tax that do not exceed the 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.

Dealing with pensions and liabilities the limit referred to in the first paragraph of this number shall be 1,200,000 pesetas.

In joint taxation, the limit of the obligation to declare referred to in the first paragraph of this number shall be 1,200,000 pesetas.

3. Notwithstanding the foregoing, they shall also make a statement, if they wish to exercise their right to return, those natural persons who are entitled to such payments on account of the payments made.

4. Any taxable person who is a real obligation operating in Spain by way of permanent establishment shall pay for the whole of the income attributable to that establishment, obtained in Spanish or foreign territory, 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 business ventures.

(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.

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.

The taxable persons who have received allocations for alternative formulas to pension schemes and do not make any of the funds made up, when, in application of the content-based system In Article 74 of Royal Decree 1307/1988 of 30 September 1988, they choose to reduce the total quota by means of the corresponding adjustment of the quota or to incorporate in their declaration the excess of the quota from the previous year.

taxable persons who have the right to make deductions for investments or expenses in goods of cultural interest, for incentives and incentives for business investment, for donations of goods or for 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 accounts, deposits and other explicit returns, dividends and shares in profit of entities and positive returns from Letras of the Treasury.

(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 development of business activities, including agricultural or livestock farming, covered by the mode of signs, indices or modules of the 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.

The taxable persons who have received allocations for alternative formulas to pension schemes and do not make any of the funds made up, when, in application of the content-based system In Article 74 of Royal Decree 1307/1988 of 30 September 1988, they choose to reduce the total quota by means of the corresponding adjustment of the quota or to incorporate 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 applicable in general to all taxable persons, and the use of which is compulsory for those who cannot use the abbreviated models or simplified.

Third. Obliged to declare for the Tax on the Heritage. -According to the provisions of article 37 of Law 19/1991, of June 6, 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 greater than 100,000,000 pesetas.

(b) taxable persons subject to the real obligation tax, whatever the value of their net worth.

Fourth. Approval of the models of declaration. -Approved the models of abbreviated, simplified and ordinary declaration of the Income Tax of the Physical Persons and of the Tax on the Heritage and the documents of income or return, according to Annex I to this Order, represented by:

(a) Declarations for Taxes on the Income of Physical Persons and on Heritage:

Model D-103. Abbreviated statement of the Income Tax of the Physical Persons.

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

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

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

b) Income or return documents:

Model 101. Document of entry or return of the abbreviated and simplified declarations of the Tax on the Income of the Physical Persons.

Model 100. Document of entry or return of the ordinary income tax declaration of the Physical Persons.

Model 102. Entry document of the second term of the abbreviated, simplified and ordinary declaration of the Income Tax of the Physical Persons.

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

Fifth. Form of presentation of the declarations.

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. integrated into it, in the terms of Article 44 of the General Tax Law.

2. Likewise, the declarations signed by the declarant that are presented in the models that, adjusted to the contents of the declarations approved in the fourth paragraph of this Order, exclusively generate the computer program of the assistance provided by the State Tax Administration Agency (AATEA), either directly in its own Delegations or Administrations, or through the entities expressly authorised for that purpose by the AEAT itself.

In these models the national shield and the expression "Ministry of Economy and Finance", as well as the corresponding sequential numbering according to the system adopted by the AEAT, which in any case will include a digit of control.

3. The declarations for the Income Tax of the Physical Persons must be accompanied by all the documents or certificates required by the rules governing the tax and, in particular, those in which it is requested to return quantities must also be accompanied by proof of the quantities withheld from the source and other payments made in respect of the period for which the declaration is made.

Sixth. Time limit for the submission of declarations.

1. The time limit for the submission of declarations shall be that of 1 May to 20 June 1996 inclusive.

The declarations for the Income Tax of the Physical Persons with the right to return and those in which the tax is to be waived must be filed between 1 May and 1 July 1996, 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 entrance.

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

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

3. In those cases in which the declarations for the Income Tax of the Physical Persons are to be returned, the presentation of the same may be carried out both in the Delegation of the AATT or Administrations of the same, in whose demarcation the declarant has the registered office, as in any office located in the national territory of the collaborating entity in which the amount of the refund is to be received, stating, in both cases, the Customer Account Code (CCC) to identify the account to be transferred to. In the event that the filing takes place in a contributing entity office located outside the province of the declarant's tax domicile, the statements shall bear the identifying labels provided for the purpose by the AEAT.

When the taxpayer does not have an open account in a contributing entity, this circumstance may be indicated by accompanying the written statement addressed to the appropriate administrator or delegate of the AETTA, who, in the view of the of the same and prior to the relevant checks, may order the carrying out of the return that proceeds through the issuance of cross check of the Banco de España.

You may also order the return to be made by issuing a cross-check from the Banco de España when it cannot be done 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 AEAT corresponding to the declarant's tax domicile.

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

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

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

6. The taxable persons resident abroad, as referred to in Article 14 of Law 18/1991, of 6 June, and Article 5 (3) of Law 19/1991, of 6 June, may, in addition, make the entry or request the refund for the Income Tax of the Physical Persons as well as the income from the Tax on the Heritage in the offices located abroad of the deposit entities authorized by the AETC to act as collaborators for the performance of these operations.

Eighth. Fractionation of payment. 1. 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, 60 per 100 of their amount, at the time of to present the declaration, and the second of the remaining 40 per 100, until 5 November 1996.

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.

2. In addition, these taxpayers will be able to direct the house of the 40 per 100 corresponding to the second part in the collaborating entity in which they made the 60 per 100 income, making such a circumstance in the corresponding document of income, model 101 or 100.

Ninth. Domicile of the second term.

1. The taxpayers who, when the payment is made, choose to house the payment corresponding to the second term in a contributing entity must deposit in the same, at the time of making the entry of the first term, the model 102, duly completed, the amount of the second instalment shall be entered in the same amount. This model shall serve as a justification for the debit order for the contributing entity.

This copy shall remain in the hands of the collaborating entity in which it has been deposited, which shall, if necessary, carry out the amount entered immediately into the account by 5 November 1996. restricted in 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 II of this Order, which will serve as a document supporting the income made in the Treasury public.

2. Taxpayers who do not wish to house the second term in a contributing entity will have to make direct the income of that period in any of these entities until 5 November 1996, 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 declaration, must adhere the identifying labels in the spaces reserved to the effect.

When identifying labels are not available, the tax identification number (NIF) must be entered in the space reserved for the purpose, accompanying the photocopies for the 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 the 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 has no tax identification number (NIF), it must be entered in the space for the purpose of the national identity document (DNI), accompanying the "copy for administration" of the photocopy of the 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: 103. Name: abbreviated IRPF. Periodicity: Annual.

Model Code: 101. Name: simplified IRPF. Periodicity: Annual.

The following will be included:

Model Code: 101. Name: abbreviated and simplified IRPF. Periodicity: Annual.

Also, Annex VIII of the said Order is amended by deleting under the heading "Autoliquidation models the result of which is a return request and manageable through the US":

Model Code: 103. Denomination: Short IRPF Return. Periodicity: Annual.

Model Code: 101. Name: Simplified IRPF development. Periodicity: Annual.

The following will be included:

Model Code: 101. Denomination: Short and simplified IRPF Devolution. Periodicity: Annual.

Final disposition.

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

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

Madrid, 22 March 1996.

SOLBES MIRA

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

(MODELS AND ANNEX II OMITTED)