We are constantly working to improve the site, and to add more laws to our database. If you are receiving value from using our site please consider signing up for a subscription to support the site and to get many additional benefits for you.
Key Benefits:
(You can close this ad by clicking anywhere on the page.)
Key Benefits:
For the purpose of facilitating the completion of the split payment of the entities covered by the cooperative scheme and obtaining, for the control of the public revenue, the necessary information of the collection effect of the limitations on the deductibility of the accounting depreciation, the deductibility of the financial expenses and the deductibility of the impairment of the securities representing the equity or equity of the institutions, In this Order the models of split payments and information annexes are amended which, where appropriate, are to be submitted with these models and which are contained, in respect of model 222, in Annex I to Order EHA/1721/2011 of 16 June 2011, approving the model 222 for the payment of instalments on account of the tax on Companies in the form of fiscal consolidation establishing the general conditions and the procedure for their telematic presentation, as amended by Order HAP/2055/2012 of 28 September 2012, approving the model 202 to carry out the payments broken down to account of the Tax on Societies and the Income Tax of no Residents of permanent establishments and entities in the system of entrustment of income constituted abroad with presence in Spanish territory, and the general conditions and the procedure for their presentation are established telematic and amending Order EHA/1721/2011 of 16 June 2011, as well as, in respect of model 202, in Annex I to Order HAP/2055/2012 of 28 September, mentioned above. These annexes have subsequently been amended by the HAP/636/2013 Order of 15 April which introduced differentiated treatment in the split payment of the entities under the tonnage scheme of the shipping entities.
The consolidated text of the Companies Tax Act, approved by Royal Decree-Law 4/2004 of 5 March 2004, establishes in Article 45.1 the obligation of the taxable persons of this Tax to make, in the first Twenty calendar days of the months of April, October and December, a split payment on account of the settlement corresponding to the tax period which is in progress on the first day of each of the months indicated. For its part, Article 23.1 of the recast text of the Non-Resident Income Tax Act, approved by Royal Legislative Decree 5/2004, of 5 March, provides that taxpayers for this tax will obtain income by permanent establishment, shall be obliged to make split payments on account of the same terms as the entities subject to the Company Tax.
On the other hand, in order to be able to carry out appropriate monitoring of tax revenues, the amount of the turnover that will be taken into account on a permanent basis for the purposes of the tax has been reduced from 60 to 20 million euros. mandatory filing along with fractional payment of the additional data communication model.
The sole final provision of the Company Tax Regulation, approved by Royal Decree 1777/2004 of 30 July 2004, enables the Minister for Economic Affairs and Finance to approve the split payment model and determine the place and form of presentation of the site. For its part, Article 8.1 of the Non-Resident Income Tax Regulation, approved by Royal Decree 1776/2004 of 30 July 2004, provides that the permanent establishments of taxpayers of that tax will be obliged to make payments in instalments on the same assumptions and conditions as those laid down in the corporate tax rules.
The ratings to the Minister of Economy and Finance or the Minister of Finance are currently to be understood by the Minister of Finance and Public Administrations, in accordance with Royal Decree 1823/2011 of 21 December 2011. the restructuring of the ministerial departments.
In your virtue I have:
Article first. Amendment of Order EHA/1721/2011 of 16 June 2011 approving the model 222 for the purpose of making payments in instalments on the basis of the tax on corporate income tax consolidation arrangements establishing the general conditions and the procedure for their telematic presentation, the model 197 declaration of the persons and entities that have not communicated their Number of Tax Identification to the Notaries by the repeal of the fourth paragraph and of Annex IV of the Order of 27 December 1990, and amending Order EHA/769/2010 of 18 March 2010 approving the Model 349 of the recapitulative statement of intra-Community transactions, as well as the physical and logical designs and the place, form and time of filing, the general conditions and the procedure for their telematic presentation are laid down, and amend the order HAC/3625/2003 of 23 December, approving the model 309 of non-periodic declaration-settlement of the Value Added Tax, and other tax rules.
The following amendments are introduced in Order EHA/1721/2011 of 16 June, approving the model 222 to make payments fractionated to account of the Corporate Tax in the form of fiscal consolidation establishing the general conditions and the procedure for their telematic presentation:
One. Annex I ' Company tax is replaced. Tax consolidation regime. Split payment ' (model 222), as set out in Annex I to this order.
Two. Article 1 (3) is amended as follows:
" The communication of additional data to the declaration shall be mandatory only for tax groups whose net amount of the turnover, in the twelve months preceding the date of the commencement of the tax period, is to less than 20 million euros. "
Article 2. Amendment of Order HAP/2055/2012 of 28 September 2012 approving the model 202 for the payment of the payments in the form of the Corporate Tax and the Non-Resident Income Tax on establishments permanent entities and entities on the basis of the allocation of income from abroad with a presence in Spanish territory, and the general conditions and the procedure for their telematic presentation are established and the Order is amended EHA/1721/2011 of 16 June 2011 approving the model 222 for the payment of instalments to Corporate tax account in the tax consolidation regime, establishing the general conditions and the procedure for its telematic presentation.
The following amendments are made to the HAP/2055/2012 Order of 28 September 2012, approving the model 202 for the payment of the payments on account of the Company Tax and the Income Tax Non-residents concerned with permanent establishments and entities under arrangements for the allocation of income from abroad with a presence on Spanish territory, and the general conditions and the procedure for their Telematics presentation and amending Order EHA/1721/2011 of 16 June 2011 approving the Model 222 to make the payments broken down to the Corporate Tax on the tax consolidation regime by establishing the general conditions and the procedure for their telematic presentation:
One. Annex I ' Fracked payment is replaced. Corporation tax. Income tax of non-residents (permanent establishments and entities under arrangements for the allocation of income from abroad with a presence in Spanish territory) " (model 202), as set out in Annex II to this Regulation order.
Two. Article 1 (4) is amended as follows:
" The communication of additional data to the declaration shall be compulsory only for taxable persons whose net amount of the turnover in the twelve months preceding the date on which the tax period is initiated less than 20 million euros. "
Single end disposition. Entry into force.
This Order shall enter into force on the day following that of its publication in the "Official State Gazette".
Madrid, 20 November 2013.-The Minister of Finance and Public Administration, Cristobal Montoro Romero.
Here are several images in the original. See the official and authentic PDF document.
