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Order Of 7 June 1995 That Approve 123 And 124 Of Declaracion-Documento Of Revenue Models And The Models 193 And 194 Of The Annual Summary Of Withholdings And Payments On Account Of Tax On Physical Persons Income And Tax...

Original Language Title: Orden de 7 de junio de 1995 por la que se aprueban los modelos 123 y 124 de declaración-documento de ingreso y los modelos 193 y 194 del resumen anual de retenciones e ingresos a cuenta del Impuesto sobre la Renta de las Personas Físicas e Impuesto ...

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TEXT

Law 14/1985 of 29 May of Tax Regime of Certain Financial Assets established, in general, the submission to the rules defining the returns on capital of a whole series of assets The Court of Justice held that the Court of Justice held that the Court of Justice held that the Court of Justice of the European Court of Justice held that the Court of Justice of the European Court of Justice October, which develops the aforementioned Law.

For these purposes, Article 22 of the required regulatory provision enabled the Ministry of Economy and Finance to approve the models of declaration through which the tax authorities could give compliance with both the obligation to retain and to take into account the income of capital received by the different taxable persons of the Taxes on the Income of the Physical Persons and on Societies, and to the duty of supply information paper, referring to the presentation of an annual summary of the withholding and revenue to account is taken of those yields during the corresponding calendar year.

The use of this authorization was approved by the relevant declaration models, among which were, as far as this Order is concerned, models 123 and 124 of declaration-document of income of withholding and income from capital income, except interest on bank accounts, and its corresponding annual summaries, models 193 and 194, the content of which has not been amended since 6 December 1985 and 11 January 1988, dates of entry into force of the Orders of 12 November 1985 and 18 December 1985 1987, until the entry into force of this Order, of models 123 and 124 and 193 and 194 respectively.

Subsequently, Law 18/1991 of 6 June of the Tax on the Income of the Physical Persons modifies and extends the tax regime of the income of capital established in Law 14/1985 and, consequently, the scope of the obligations to retain and to enter into account on those returns, both in respect of the Income Tax of the Physical Persons and the Tax on Societies, which makes it necessary to make the necessary adaptations in the declarations-income documents and the corresponding annual summaries referred to in the preceding paragraph, for the normative change produced.

For his part, Article 59 (1) of the Income Tax Regulation, approved by Royal Decree 1841/1991 of 30 December 1991, Article 261 (1) of the Tax Regulation On the basis of Article 22 of Royal Decree No 2027/1985, the State of the European Communities, approved by Royal Decree 2631/1982 of 15 October 1982, in the wording given by Royal Decree 884/1987 of 3 July 1987, and Article 22 (1) of Royal Decree 2027/1985 the entry into account must be submitted, during the first 20 days of the months of April, July, October and January, to the competent authority of the Tax Administration, the statement of the amounts withheld and the income to account corresponding to the previous immediate natural quarter and to enter its amount in the Public Treasury. However, the statement and revenue obligation referred to above shall be made in the first twenty calendar days of each month, in relation to the amounts withheld and the revenue to be taken into account corresponding to the immediate preceding period, when in the case of declarants or obligors whose volume of transactions, calculated in accordance with Article 121 of Law 37/1992 of 28 December 1992, of the value added tax, has exceeded 1,000,000,000 pesetas during the year immediately preceding the date of application of Article 59 (5) of that Regulation, with regard to the Income Tax of the Physical Persons, and the same number 1 of the precious article of Royal Decree 2027/1985, as regards the Tax on Societies, to the Minister of Economy and Finance to establish the form and place of the declaration and entry.

In addition, Article 59 (2) of the Financial Income Tax Regulation, Article 261 (2) of the Company Tax Regulation, as approved by Royal Decree 2631/1982 of 15 December 1982, was adopted by the Council of the European Communities. In October, in the wording given by Royal Decree 884/1987, of 3 July, and the number 2 of the also cited article 22 of Royal Decree 2027/1985, they state that the declarant or obliged to make an income to account must submit, within the same period of the last declaration of each year or within the period from 1 to 20 February of the year the following, in the case of a directly readable form of support, an annual summary of the withholding and revenue to be made during the financial year, in which, in addition to its identifying data, it may be required to record a list of the recipients in which certain information is given, with the power of Article 59 (5) of the said Regulation and the same number 2 of the precise Article of Royal Decree 2027/1985 as regards the tax on The Income of the Physical Persons and the Tax on Societies, respectively, to the Minister of Economy and Finance to establish the models according to which the aforementioned annual summary should be carried out.

The passage of time since the design of the models referred to in this Order has highlighted the need to address a number of changes in the content of the information supply that needs to be made In the case of the tax authorities, the tax authorities are required to make a reduction in the number of cases where the tax authorities are responsible for the tax administration of the tax authorities. Verification powers of the same.

With regard to the conditions and design of the directly readable media, which replace the internal sheets of the annual retentions and revenue summaries, it is considered appropriate to equip them with the (a) for other types of information to be submitted to the tax authorities, in order to ensure that this type of support is presented in a uniform manner, in order to improve the processing of information; In order to make it easier for the tax authorities to submit information statements in support directly readable by computer with common requirements.

For all this, it is necessary to approve new models of declaration-document of income that must be used by the tax obligors that satisfy or pay returns of capital furniture subject to retention and income to account of the Tax on the Income of the Physical Persons and the Corporate Tax, except interest on bank accounts, as referred to in Law 14/1985 of 29 May, of Tax Regime of Certain Financial Assets and Law 18/1991, of 6 of June, of the Tax on the Income of the Physical Persons.

likewise, it is necessary to approve new models of annual summary of the retentions and income to account referred to in the previous paragraph, including the annual envelope that makes possible its presentation through collaborating entities, the confidentiality of the data declared therein is preserved, the conditions and designs, physical and logical for the submission of those annual summaries of withholding and revenue to be provided by means of support directly readable by computer.

In its virtue, and making use of the authorizations it holds, this Ministry has been served:

First. -Approval of models 123 and 124. -Models 123 " Declaration-entry document is approved. Tax on the Income of the Physical Persons and Corporate Tax. Returns on equity, except interest on bank accounts and implied. Withholding and income on account ", and 124" Declaration-income document. Tax on the Income of the Physical Persons and Corporate Tax. Implied returns on capital furniture. Withholding and income on account ". These models, which appear in Annexes I and II of this Order, respectively, consist of three copies each: Copy for the annual envelope, copy for the declarant and copy for the contributing entity.

Second. Place of presentation and entry of models 123 and 124. -Revenue resulting from the withholding and income to account practiced during the corresponding period shall be made in the deposit institution providing the cash service in the Delegation of the State Administration of Tax Administration or Administrations of the same, in whose territorial demarcation the declarant has its registered office, accompanying the declaration-document of income, photocopy of the card of the number of Tax identification, if the same does not bear the identifying labels provided by the State Tax Administration Agency.

In the event that the declaration-entry document carries the aforementioned labels, the entry may also be made in any cooperative entity in the province corresponding to the tax domicile of the declarant.

Third. Deadline for the presentation and entry of models 123 and 124. The presentation and entry of these models will take place in the first twenty calendar days of the months of April, July, October and January in relation to the quantities retained and the income a account to be carried out by the first, second, third and fourth calendar quarter, respectively.

Notwithstanding the foregoing, those tax authorities 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 1,000,000,000 pesetas during the immediately preceding calendar year, shall make the presentation and entry of the models 123 and 124 in the first twenty calendar days of each month, in relation to the quantities retained and the income to the account to be taken for the previous immediate month. By way of derogation, the declaration and entry for July shall be made during the period from 1 August to 20 September.

Fourth. Approval of models 193 and 194.-The models 193 " Retentions and income to account of the Income Tax of the Physical Persons and the Tax on Societies are approved. Returns on equity, except interest on bank accounts and implied. Annual summary ", and 194" Retentions and income on account of the Income Tax of the Physical Persons and the Tax on Societies. Implied returns on capital furniture. Annual summary '. These models, which are set out in Annexes III and IV to this Order respectively, are each of the following documents:

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

(b) Internal sheets for the relationship of recipients, each of which also consists of two copies, one for the Administration and one for the person concerned.

c) Over year.

Fifth. Approval of the directly readable support by computer. One. -The physical and logical designs listed in Annex V of this Order are approved, to which the media directly readable by computer must be adjusted for presentation in replacement of the inner sheets of the recipients ' relation corresponding to models 193 and 194.

Two. -It will be mandatory to submit in direct computer readable support of those annual summaries containing more than 100 recipients.

In other cases, the presentation in directly readable support will be optional.

Three.-Annual summaries of withholding and income on account directly readable by computer may be presented individually or collectively, according to the corresponding file containing the data of a only declarant or obliged to enter into account, in the first case, or several, in the second. The collective presentation may only refer to declarants or obliged to enter into account that they have their tax domicile within the territorial scope of the same Delegation of the State Administration of Tax Administration (AEAT).

Four. It is not necessary to make any prior request to make the annual summary of withholding and income on account directly readable by computer, either individually or collectively.

Sixth. Place and time limit for the presentation of models 193 and 194 in print. One.-The presentation in print of the annual summaries of withholding and income to account, models 193 and 194, will be carried out in the first twenty calendar days of January of each year, in relation to the quantities retained and the income to the account corresponding to the previous immediate year, in the Delegation or Administration of the State Administration of Tax Administration (AEAT) of the tax domicile of the declarant.

The presentation shall be made either directly or by registered mail using the annual envelope referred to in point (c) of the fourth paragraph of this Order, in which the following shall be introduced: documentation:

(a) The "copy for administration" of the summary sheet of model 193 or 194, duly completed.

b) The "copies for administration" of the inner sheets of the model 193 or 194 containing the ratio of recipients.

(c) The "copies for the annual envelope" of all statements of income from withholding and income to account, model 123 or 124, corresponding to the financial year referred to in the annual summary.

Two. However, the printed presentation of models 193 or 194 may also be made through any of the authorized collaborating entities of the province where the declarant's tax domicile is radiated, together with the statement-income statement of withholding and income to account, model 123 or 124, respectively, corresponding to the last period of the year, provided that the income is made in the aforementioned entity.

To this end, the collaborating entities shall only accept the presentation of the annual summary of withholding and income to account, model 193 or 194, when the income document, model 123 or 124, respectively, is accompanied by the concerning the last period of the year to which the annual summary relates.

Effected the entry of model 123 or 124 of the last period, the documentation referred to in points (a), (b) and (c) of the previous number one shall be entered in the annual envelope. Once the said envelope is closed, it can be deposited with the collaborating entity, which will make it to the Delegation or Administration of the State Administration of Tax Administration (AEAT), corresponding to the tax domicile of the declarant.

Seventh.-Place and time of presentation of models 193 and 194 on directly readable computer support. One. The presentation of the media directly readable by computer containing the annual summaries of retentions and revenue to account, models 193 and 194, as well as the documentation that will be accompanied, will be carried out in the period between 1 January and 20 February of each year, in respect of the quantities withheld and the revenue to be paid in respect of the preceding year.

Two. -In the case of directly readable support by computer of an individual character, the latter must be presented in the Delegation or Administration of the ASAT, in whose territorial scope the tax domicile of the declarant is located or obliged to enter into account, accompanied by the remaining documentation referred to in the number two of the eighth paragraph.

Dealing with collective supports, the presentation must be carried out in the Delegation or Administration of the AETs that corresponds to the tax domicile of all the declarants included. If the declarants have their registered office in different administrations, within the scope of the same EAAT delegation, the collective support shall be submitted to the delegation of which those administrations are dependent. In any case, the collective support shall be accompanied by the documentation referred to in the following number three of the eighth paragraph.

Eighth. -Procedure for the presentation of media directly readable by computer. One. -Once the media directly readable by computer, in those cases where they do not conform to the design and other specifications set out in this Order, the declarant shall be required to do so within ten working days. (a) to remedy the defects in which the directly readable form of support is submitted by computer submitted, after which, and if substantial anomalies which prevent the tax authorities from accessing the data required are to be persisted, it shall be presented the annual summary to all the effects, circumstance is that it will be put in knowledge of the tax obligation.

Once the information has been processed, this circumstance will be revealed to the declarant tax obligor, in order to proceed to withdraw the directly readable support by computer in the same Delegation or Administration of the AEAT where he performed the presentation.

Two. -With individual presentation in support directly readable by computer, the declarant will present the following documents:

1. The two copies, for the Administration and for the data subject, of the summary sheet of the model corresponding, 193 or 194, duly signed and in which the data for the identification of the declarant or obliged to enter into account, as well as the others who in the aforementioned summary sheet are requested. For these purposes, the summary sheets, or the cover sheets, generated by the Aid Program, provided by the State Tax Administration Agency, adjusted to the contents and structure of the declaration models, shall also be valid. approved by the fourth paragraph of this Order.

Each of these copies must be attached in the corresponding space to the identification label provided by the State Tax Administration Agency and must be completed preferably by machine, with the object of avoid errors in the interpretation of the data. 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.

Once sealed by the receiving office, the declarant will remove the "copy for the data subject" from the summary sheet of the model 193 or 194 presented, which will serve as the justification for the delivery.

2. The directly readable medium shall have an external label attached to the exterior in which the data specified below are recorded and, necessarily, in the same order:

(a) Delegation or Administration of the AEAT in which the individual presentation is made.

b) Exercise.

c) Presentation Model 193 or 194.

d) The supporting number of the accompanying summary sheet, model 193 or 194.

e) Fiscal Identification Number (NIF) of the declarant.

f) Surname and name, or social reason, of the declarant.

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

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

i) Telephone and extension of such person.

j) Total number of records.

k) Media density: 1,600 or 6,250 BPI, only tapes, and 360KB, 1.2MB, 720KB, or 1.44MB on 5 1/4 "or 3 1/2" floppies.

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

In the case that the file consists of more than one support directly readable by computer, all will bear its label numbered sequentially: 1/n, 2/n, etc., with "n" being the total number of media. Only the data referred to in points (a), (b), (c), (d), (e) and (f) shall be entered on the label of the second and successive volumes.

3. The declarant tax obligor shall also present the corresponding annual envelope containing the "copies for the annual envelope" of all statements of income from withholding and income to account, models 123 or 124, which correspond the financial year referred to in the annual summary presented.

Three. -With collective presentation in support directly readable by computer, the person or entity will submit the following documents:

1. The two copies, for the Administration and for the data subject, of the summary sheet for the presenter, model 193 or 194, duly signed and for which the identification details of the person or entity acting as such shall be recorded. as a presenter, those relating to the total number of declarants and the total number of recipients, as well as the exercise and the box indicative of the type of presentation in the corresponding spaces.

The remaining data requested in the summary sheet of the model 193 or 194 for the presenter will not be completed.

Each of the copies of the aforementioned summary sheet must be attached to the identifying label of the person or entity 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.

Once sealed by the receiving office, the presenter will remove the "copy for the data subject" from the summary sheet, which will serve as the justification for the delivery.

2. The two copies, for the Administration and for the data subject, of the summary sheets, model 193 or 194, corresponding to each and each of the declarants or obliged to enter into account contained in the collective presentation, duly signed and completed.

In the box provided for this purpose, the supporting number of the summary sheet, model 193 or 194, corresponding to the presenter, shall be entered.

Each of the copies must be attached to the identification label of the person or entity declared 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.

Once sealed by the receiving office, the presenter will remove the "copies for the data subject" from the summary sheets corresponding to the declarants. However, if the number of summary sheets presented so advises and in order to speed up the collection of documents, the removal by the presenter of the indicated copies may be made after the presentation, which will be Timely release.

3. The directly readable support by computer, which must have a label attached to the outside in which the presenter's data are to be counted as specified below and, necessarily, in the same order:

(a) Delegation or Administration of the AEAT in which the collective presentation takes place.

b) Exercise.

c) Presentation Model: 193 or 194.

d) The supporting number of the summary sheet, model 193 or 194, of the presenter.

e) The Fiscal Identification Number (NIF) of the presenter.

f) Surname and name, or social reason, of the presenter.

g) Address, municipality and postcode of the presenter.

h) Last name and name of the person to relate to.

i) Telephone and extension of such person.

j) Total number of records.

k) Media density: 1,600 or 6,250 BPI, only tapes, and 360KB, 1.2MB, 720KB, or 1.44MB on 5 1/4 "or 3 1/2" floppies.

l) The total number of declarants presented.

m) The total number of recipients presented.

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

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

4. In addition, the presenter shall also accompany the annual envelopes of all the declarants or obliged to enter into account included in the collective presentation, each containing the "copies for the annual envelope" of the declarations-entry document, model 123 or 124, corresponding to the financial year to which the support presented relates.

Ninth. -Perceptors not resident in Spanish territory. -When in the inner sheets of the models 193 or 194 approved by this Order they must relate perceptors that, according to the regulations in force at each moment of the Tax on the Income of the Physical Persons or the Tax on Societies, do not have the consideration of residents in Spanish territory, nor operate in Spanish territory by permanent establishment, it will be stated as code province-country corresponding to the registered office of the numerical expression "99XXX", 'XXX' means 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 29 December 1992, for which the rules governing the management of the Special Tax on Goods Non-resident entities.

Single repeal provision.

All references to models 123 and 124 contained in the Order of 12 November 1985 for the approval of the models of declarations of income from withholding tax on account of the tax on the the Income of the Physical Persons and the Tax on Societies, as well as the models of annual summary declarations. Similarly, the number of references to models 193 and 194 are repealed in the Order of 18 December 1987 approving the models for the annual summary of the withholding tax on income from capital (i) furniture of the Income Tax of the Physical Persons and of the Company Tax and of annual declaration of the transactions entered into by the public servants and other financial intermediaries.

Single end disposition.

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

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

Madrid, June 7, 1995.

SOLBES MIRA

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

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