Order Hap / 2118/2015, Of October 9, In Which The Model 280 Is Approved, "annual Information Statement Savings Plans Long Term" And The Conditions And The Procedure For Submission, And Amending Order Of November 17 ...

Original Language Title: Orden HAP/2118/2015, de 9 de octubre, por la que se aprueba el modelo 280, "Declaración informativa anual de Planes de Ahorro a Largo Plazo" y se establecen las condiciones y el procedimiento para su presentación, y se modifica la Orden de 17 de nov...

Read the untranslated law here: http://www.boe.es/buscar/doc.php?id=BOE-A-2015-11074

The day November 28, 2014 register was published in the "Official Gazette" Law 26/2014, of 27 November, amending Law 35/2006 of 28 November, amending tax on Personal income, the consolidated text of the Law on income Tax non-Resident, approved by Royal Legislative Decree 5/2004 of 5 March, and other tax rules.

With regard to the reform made in the Income Tax of Individuals, they have introduced changes in their regulations in order to encourage investment and stimulate the generation of savings. One of them is the creation of Savings Plans Long Term, instrument aimed at small investors whose regulation is in the twenty-sixth additional provision of Law 35/2006 of 28 November, Tax Personal Income physical and partial amendment of the laws of the Corporation Tax on non-Resident Income and Wealth Tax. These are contracts that must be implemented through one or successive individual life insurance referred to in paragraph 2 of this additional provision, called Individual Insurance Long Term Savings (SIALP) or through deposits and contracts referred financial to in paragraph 3 of that provision, integrated into an Individual Savings Account Long Term (CIALP) refers to. Thus, the main feature of Savings Plans Long Term lies in the exemption of positive investment income from the same, provided that the taxpayer does not make provision resulting capital of the Plan before the end of the period of five years since its opening.

Another of the measures taken for the same purpose set out in paragraph 3 of Article 38 of the Law on Income Tax of Individuals, excluding certain capital gains tax rate. Specifically, the aforementioned provision states that may be excluded from tax capital gains made by taxpayers over 65 years and from the transfer of assets provided that the total amount obtained in the transmission, and up to 240,000 euros, is intended within 6 months of the constitution of an annuity secured his favor. The total or partial anticipation of derivative economic rights of the insured annuity determines the subjection to tax the gain obtained assets. Additional requirements and limits for this exemption are developed in Article 42 of Regulation Tax Income of Individuals, approved by Royal Decree 439/2007 of 30 March.

Following the entry into force of Royal Decree 633/2015, of 10 July, approving the Regulation of Income Tax of Individuals, approved by Royal Decree 439/2007 of 30 March amending and Regulation of the Income Tax non-Resident, approved by Royal Decree 1776/2004, of July 30, paragraph 3 of Article 69 of the Rules of Income Tax of Individuals provides that insurers or credit marketed Savings Plans Long Term must submit an information return relative to those who have been holders of such contracts during the year. Likewise, paragraph 4 of the same Article provides that the underwriters who market annuities that Article 42 of the Income Tax Regulations Income Individuals must submit, on an annual basis, an informative statement referred to in relationship with their owners. For its part, paragraph 9 of the same precept concerning both obligations submitting the information statement shall be made in the manner and place as the Minister of Finance and Public Administration, who may determine the procedure and conditions appropriate presentation in support directly readable by computer or by electronic means.


Moreover, the aforementioned Law 26/2014 has also modified the fortieth additional provision of the Law on Income Tax of Individuals, noting that not subject to withholding income derived from the provision for contingency disability insurance cover when it is perceived by the mortgagee the taxpayer as a beneficiary of it, with the obligation to repay all or part of mortgage debt of the taxpayer. Therefore, it is necessary to incorporate a new field to the model 188, the annual summary of withholdings and payments on account of Income Tax of Individuals, Corporation Tax and Income Tax Non-Resident corresponding to permanent establishments in relation to income or investment income from operations of capitalization and contracts of life insurance or disability, in which they report income derived by the taxpayer if the circumstances to respect the that provision.

Thus, in exercise of the authorization contained in paragraph 9 of Article 69 of Regulation Tax Income of Individuals, and generally gathering in paragraph 2 of Article 30 of the General Regulations the actions and procedures of tax management and inspection and development of common rules of procedures for the application of taxes, approved by Royal Decree 1065/2007, of July 27, it is necessary to approve the model 280 "annual information Statement Savings plans Long Term "and modify the model 188, which contains the withholdings on investment income from operations of capitalization and contracts of life insurance and disability insurance, to incorporate the same information on the establishment and , if any, available to insured annuities that Article 42 of the Regulation of income Tax of Individuals as well as income derived from insurance whose beneficiary is the mortgagee concerns.

The enable the Minister of Finance included in the above provisions should be understood today conferred the Minister of Finance and Public Administration, in accordance with the provisions of Article 5 and the second final provision of Royal Decree 1823 / 2011 of 21 December, by which restructure the ministerial departments.

By virtue I have:

Item 1. Adoption of the Model 280.

Model 280 is approved, "Annual Information Statement Savings Plans Long Term" and register designs that must comply files containing the information to be supplied. These designs can be found in the Appendix to this Order.

The identification number to be included in the model 280 is a sequential number whose first three digits correspond to the code 280.

The identification number to be included in the model 280 in the case of a replacement or supplementary declaration incorporating previously undeclared records will be a sequential number whose first three digits correspond to the code 280.

The presentation of additional statements that modify the content of the data included in another statement previously filed relating to the same exercise will be held from service consultation and modification of information statements, within the procedures associated with the model 280, which it is available in the electronic Office of the State Tax Administration Agency in the e-mail address https://www.agenciatributaria.gob.es. In this case, the supplementary declaration shall be identified by the electronic code of your presentation, not necessary indicate any identifying number.

Article 2. Obligated to present the model 280.

They will be required to submit the model 280 credit insurers or entities who market Savings Plans Long Term defined in the twenty-sixth additional provision of Law 35/2006 of 28 November, on Personal Income Tax Individuals.

Article 3. Subject.


Must be declared in the model 280, in accordance with the designs contained in the Annex to this Order, the information defined in paragraph 3 of Article 69 of Regulation Tax Income of Individuals, approved by Royal Decree 439/2007, of March 30, in relation to each taxpayer of the tax which, at any time of the year to which the information return relates, has held Savings Plan Long Term marketed by the company insurer or credit reporting.

Article 4. Deadline.

The presentation model 280 must be completed during the month of February each year, in relation to the information for the immediately preceding calendar year.

Article 5. Forms of presentation of the model 280.

1. The presentation model 280, "Annual Information Statement Savings Plans Long Term 'shall be in accordance with the provisions of Articles 12.a) and 13 of the Order HAP / 2194/2013 of 22 November, the procedures and general conditions for the submission of certain self-assessments and tax information returns are regulated nature.

2. Electronic filing by Internet model 280 is made in accordance with the conditions and the procedure under Articles 16 and 17 of Order HAP / 2194/2013 of 22 November, the procedures and the general conditions governing for the presentation of certain self-assessments and tax information returns nature.

Sole additional provision. Information to be provided in the model 196 relating to Savings Plans Long Term.

Information on free income as defined in paragraph o) of Article 7 of Law 35/2006 of 28 November, Tax Personal Income derived from Savings Plans that Long Term it instrumented through deposits and integrated financial contracts in an Individual Savings Account Long Term (CIALP) and capital yields negative furnishings obtained during its term, it will be included in the annual model 280 declaration information Plans Long Term savings and shall not be declared in the 'PERCEPTIONS cash "field, which occupies 151 positions to 162 of the record type 2, record declared, model 196, approved by Order EHA / 3300/2008, of November 7. This shall be without prejudice to the obligation to declare the rest of the information required in the model 196 in relation to the account through which the mentioned Plan Long Term Savings, which must be declared also instrumented, the return of capital plus furniture and the corresponding withholding generated by the provision of integrated in the Plan before 5 years have elapsed since opening or breach the limit contributions letter c) of paragraph 1 of the additional provision amounts twenty-six of Law 35/2006.

First final provision. Changing the Order of 17 November 1999 establishing the models 128, in pesetas and euros, statement-document income and models 188, in pesetas and euros, the annual summary of withholdings and approved to account of income Tax of Individuals, Corporation Tax and income Tax non-Resident corresponding to permanent establishments in relation to income or investment income from capitalization transactions and insurance contracts life or disability, as well as the physical and logical designs for the replacement of the inner leaves of those models 188 directly computer-readable media.

The following modifications were introduced in the physical and logical designs registration type 2 contained in Annex V of the Order of November 17, 1999 by 128 models are approved, in pesetas and euros, declaration -a document income and models 188, in pesetas and euros, the annual summary of withholdings and payments on account of income Tax of Individuals, Corporation Tax and income Tax Nonresident corresponding establishments permanent, in relation to income or investment income from operations of capitalization and contracts of life insurance or disability, as well as directly readable physical and logical designs for the replacement of the inner leaves of those models 188 support computer:

New fields with the following contents are introduced:




POSITIONS






NATURE





DESCRIPTION OF THE FIELDS






153





alphabetical





INSURED ANNUITY

Insurance companies that insured annuities marketed that Article 42 of the Rules of Income Tax of Individuals refers to, shall enter one of the following keys:

A: Constitution during the year to which the statement of an annuity insured relates. this key is also entered if the declared intended during the year before the establishment of an annuity insured the amount withheld supported by the capital gains obtained under the terms of Article 42 of Regulation Tax Income individuals.

B: Anticipation, total or partial, of the economic rights derived annuity.

Otherwise this field will not have content.






154-161





numerical





DATE OF CONSTITUTION OR ANTICIPATION

the date of incorporation or anticipation of the insured annuity is entered. In the event that during the year to which the statement relates insured annuity has been constituted and advance information shall be declared on each transaction in a register of declared different.

This field is divided into three:

Numeric 154-157: Year

158-159 Number: Month

160-161 Numeric: Day






162-185





alphanumeric





IDENTIFICATION OF INSURED ANNUITY

the number or code used by the insurance company that marketed the annuity insured for identification shall be entered.






186-195





numerical





PRIMA CONTRIBUTED

the amount of the premium provided by the constitution declared for the insured annuity is entered.

The amount must be expressed in euro cents, so it never include decimals.






196-210





numerical





Income from BENEFICIARY WHOSE INSURANCE IS THE mortgagee

In the event that the circumstances that forty additional provision of the Law on Income Tax of Individuals referred to must be entered yield obtained not subject to withholding.

The amount must be expressed in euro cents, so it never include decimals.





Second final provision. Changing the Order HAP / 2194/2013 of 22 November, the procedures and the general conditions for the submission of certain self-assessments and tax information returns are regulated nature.

Model 280 is included, "Annual Information Statement Savings Plans Long Term" in the relationship of information returns that paragraph 3 of Article 1 of the Order HAP / 2194/2013, of 22 November refers to establishing procedures and general conditions for the submission of certain self-assessments and tax information returns are regulated nature.

Final disposition third. Entry into force.

This Order shall enter into force on the day following its publication in the "Official Gazette" day and will apply to the presentation of the 280 "Annual Information Statement Savings Plans Long-term" and 188 "annual summary of withholdings and payments on account of income Tax of Individuals, Corporation Tax and income Tax non-Resident corresponding to permanent establishments in relation to income or investment income from operations capitalization and contracts of life insurance or disability 'for the year 2015 and beyond.

Madrid, October 9, 2015-The Minister of Finance and Public Administration, Cristobal Montoro Romero.
ANNEX


Designs registration to be respected by the documents generated for the presentation model 280


Description records
For each respondent two different record types, distinguished by the first position, in accordance with the following criteria will include:


Type 1: Check the declarant: Identification data and summary statement. Design record type 1 collected later in those same paragraphs of this Order.

Type 2: Registration declared. Design record type 2 collected later in those same paragraphs of this Order.

The order of presentation will be the type of record, there being a single record type 1 and type 2 as many records as holders of Plan Long Term Savings in the declaration, with a limit of 30,000 records of type 2 by sending.

All alphanumeric fields will be presented alphabetic and left aligned and filled with blanks to the right, in case no special characters, without accentuated vowels except otherwise specified in the description field.

For language-specific characters ISO-8859-1 encoding is used. Thus the letter "n" shall have the ASCII 209 (Hex. D1) value and "C" (cedilla capitalized) ASCII 199 (Hex. C7) value.

All numeric fields will be presented right aligned and zero filled to the left with no signs and unpacked.

All fields have content, unless otherwise specified in the description field. If they do not, numeric fields are filled with zeros and both alphanumeric and alphabetic whites.
MODEL 280


A. RECORD TYPE 1: REGISTRATION declarant.

(POSITIONS, NATURE AND DESCRIPTION OF THE FIELDS)




POSITIONS





NATURE





DESCRIPTION OF THE FIELDS






1





numerical





TYPE OF REGISTRATION

Constant number '1'.






2-4





numerical





MODEL STATEMENT

Constant '280'.






5-8





numerical





EXERCISE

The four figures of the fiscal year corresponding to the statement.






9-17





alphanumeric





NIF AFFIANT

NIF declarant shall be entered. This field must be set right, the last position the control character and filling with zeros positions on the left, according to the rules established in the General Regulations of the actions and procedures of tax management and inspection and development of common rules of procedures for the application of taxes, approved by Royal Decree 1065/2007, of 27 July.






18-57





alphanumeric





ADDRESS OF DECLARANT

the full name of the reporting entity shall be entered without anagram.

In no event may appear in this field a trade name.






58











TYPE OF SUPPORT

It is completed the following key:

'T': data transmission.






59-107





alphanumeric





WHO RELATE
PERSON
Details of the person with whom to interact. This field is divided into two:

59-67 PHONE: Numeric field of 9 positions.

68-107 FULL NAME: the first name is entered, a space, the second name, a space and the full name necessarily in that order.






108-120





numerical





IDENTIFICATION NUMBER OF THE DECLARATION

the statement corresponding to the ID number is entered.

The identification number to be included in the model 280, will be a sequential number whose first three digits correspond to the code 280.

The top ten identify the statement and the last three the number of shipping being done. These last three are sequential positions within the same statement starting from 001.

Therefore this field is divided into two subfields:

108-117 numeric identifier STATEMENT


Ten digits are entered with the identifier of the statement. It will be a different number by declaration whose first three digits correspond to the code 280.

118-120 numeric identifier SHIPPING

If there several shipments for the same statement shall be made with three-digit identifier corresponding shipment. Is a sequential number starting in 001 for each statement.






121-122





alphabetical





SUPPLEMENTARY STATEMENT OR REPLACEMENT

In the case of a second or subsequent filing, it must be completed obligatorily one of the following fields:

121 SUPPLEMENTARY DECLARATION:

a "C" shall be reported if the presentation of this statement is to include records declared that should have appeared in the same year another statement presented above, would have been completely omitted from it. The modification of the data content declared in another statement of the same exercise presented above, will be held from service consultation and modification of information returns in the Electronic Office of the State Tax Administration Agency (www.agenciatributaria.gob.es).

122 substitutive declaration:

"S" shall be reported if the presentation is intended to cancel and completely replace an earlier statement, the same year in which they had entered inaccurate or erroneous data. A proxy statement may annul a single earlier statement.






123-135





numerical





IDENTIFICATION NUMBER OF THE ABOVE STATEMENT

In case you have entered a "C" in the "Supplementary Statement" field the identification number corresponding to the statement which complements filling zeros the last three positions corresponding to the identification of the consignment shall be entered.

In the event that has been entered an "S" in the "proxy statement" field, the corresponding identification number is entered to the declaration replacing filling zeros the last three positions corresponding to the identification of the consignment.

In any case it must be completed to zeros.






136-144





numerical





TOTAL NUMBER OF DECLARED

the total number of records declared detail records that make up the type 2 statement shall be made.






145-164





numerical





TOTAL AMOUNT OF CONTRIBUTIONS

the sum total of the amounts reflected in the contributions made during the year, positions 111-116 registry type 2 field is entered






165-184





numerical





BASE DEDUCTIONS

the sum of the amounts included in the record field of type 2, BASE deductions made, positions 166 to 175 are entered






185-500





------------





WHITE





- Numeric fields that do not have content shall be completed in zeros.

- Alphanumeric / alphabetic fields that do not have content shall be completed in white.

- All numeric fields set to the right and fills zeros from the left.

- All alpha-numeric / alphabetic fields adjusted to the left and filled with blanks to the right, in capital letters, no special characters and no accented vowels, unless otherwise specified in the description field.

B. REGISTRATION TYPE 2: REGISTRATION OF DECLARED.

(POSITIONS, NATURE AND DESCRIPTION OF THE FIELDS)




POSITIONS





NATURE





DESCRIPTION OF THE FIELDS






1





numerical





TYPE OF REGISTRATION

Constant '2'






2-4





numerical





MODEL STATEMENT

Constant '280'.






5-8





numerical





EXERCISE


Consign contained in these same positions registry type 1






9-17





alphanumeric





NIF AFFIANT

Consign contained in these same positions registry type 1






18-26





alphanumeric





NIF THE DECLARED

In general, the tax identification number of declared in accordance with the rules laid down in the General Regulations of the actions and procedures of tax management and inspection and development of common rules of procedures of tax application shall be recorded, approved by Royal Decree 1065/2007, of 27 July.

This field must be set right, the last position the control character and filling positions with zeros on the left.






27-35





alphanumeric





NIF LEGAL REPRESENTATIVE

If the declared is less than 14 years, it enters in this field the tax identification number of legal representative (parent or guardian), in accordance with the rules laid down in the General Rules of the actions and management procedures and tax and development of common rules of procedures for the application of taxes, approved by Royal Decree 1065/2007, of July 27 inspection.

Otherwise the content of this field is filled with spaces.






36-75





alphanumeric





FULL NAME OF DECLARED

the first name is entered, a space, the second name, a space and the full name necessarily in that order.






76





numerical





TYPE SAVINGS PLAN LONG TERM

one of the following codes shall be reported:

1. SIALP: Individual Insurance Long Term Savings.

2. CIALP: Individual Savings Account Long Term.






77





alphabetical





TYPE IDENTIFIER

one of the following codes shall be reported:

I: If the Savings Plan Long Term is identified by an IBAN.

O: If another identifier is provided, for example, the reference number of an insurance contract.






78-101





alphanumeric





HIRED PRODUCT IDENTIFIER

the identification code or SIALP CIALP whose ownership corresponds to declared shall be entered.






102-109





numerical





OPENING DATE

This field is divided into three:

Numeric 102-105: Year

106-107 Number: Month

108-109 Numeric: Day

In case of mobilization of economic Savings Plan Long Term original opening date will be taken.






110





alphabetical





HIGH KEY

one of the following codes shall be reported:

A. Plan Long Term Savings made in the year to which the statement relates or in a previous year.

B. Low Savings Plan Long-term mobilization to another insurer or credit institution.

C. Speed ​​Savings Plan Long Term mobilization from other Underwriter or Credit.

D. Speed ​​Savings Plan and Long Term mobilization to another insurer or credit in the same period of the opening entity.






111-116





numerical





CONTRIBUTIONS MADE IN THE YEAR

Amount of contributions made during the year Plan Long Term Savings.

Should the "high key" position record 110 type 2 field has been placed 'B' or 'D' contributions made to mobilization is entered.

Should the "high key" position record 110 type 2 field has been entered "C", the contributions made from mobilization is entered.


The amounts should be set in euro cents, so they never include decimals.






117-126





numerical





POSITIVE RETURNS ACHIEVED DURING EXERCISE

the amount of capital gains generated by the positive furnishings Savings Plan Long Term in the year to which the statement relates be entered.

Should the "KEY HIGH" position 110 of the record type 2 field has been placed 'B' or 'D', the returns generated to mobilization is entered, including those that may arise in connection with the same.

Should the "high key" position record 110 type 2 field has been entered "C" is entered the returns generated from mobilization.

The amounts should be set in euro cents, so they never include decimals.






127-136





numerical





NEGATIVE YIELDS OBTAINED DURING EXERCISE

the amount of capital gains generated by the negative furnishings Savings Plan Long Term in the year to which the statement relates be entered.

Should the "KEY HIGH" position 110 of the record type 2 field has been entered "B" or "D" generated negative returns shall be shown to mobilization, including those that may arise as a result of the same.

Should the "high key" position record 110 type 2 field has been entered "C" generated negative returns be entered from mobilization.

The amounts should be set in euro cents, so they never include decimals.






137





numerical





TERMINATION OF PLAN OF LONG-TERM SAVINGS

In the event of termination Savings Plan Long Term during exercise you must be entered one of the following keys:

1: Extinction Savings Plan long-term provision of integrated therein before 5 years have elapsed since opening or breach the limit contributions letter c) of paragraph 1 of the twenty-sixth additional provision amounts of the Personal Income Tax Law.

2: Extinction Savings Plan Long Term other than those defined in the above circumstances.

If the Savings Plan Long Term has not been extinguished during the financial year corresponding to the statement, this field should be left empty. shall not be deemed produced extinction Savings Plan Long Term in case of mobilization of economic rights incorporated therein under the terms established in the eighth additional provision of the Rules of Income Tax of Individuals, approved by Royal Decree 439 / 2007 of 30 March. Therefore, if the "high key", which occupies the 110 position record type 2 field had recorded "B" or "D", this field will not have content.






138-145





numerical





DATE OF EXTINCTION

If the "TERMINATION OF SAVINGS PLAN LONG TERM" position register 137 type 2 field has content, please include the date of extinction.

Numeric 138-141: Year

142-143 Number: Month

144-145 Numeric: Day






146-155





numerical





CUMULATIVE YIELDS POSITIVE

If the "TERMINATION OF SAVINGS PLAN LONG TERM" position register 137 type 2 field has content, must be entered total amount of capital gains positive furnishings obtained from the date of opening.






156-165





numerical





CUMULATIVE YIELDS NEGATIVES

If the "TERMINATION OF SAVINGS PLAN LONG TERM" position register 137 type 2 field has content, must be entered total amount of negative capital returns furniture obtained from the date of opening.






166-175





numerical





BASE deductions made


Should the "TERMINATION OF SAVINGS PLAN LONG TERM" position 137 of the record type 2 field had declared the key 1, it shall be entered based on the withholding made in accordance with paragraph 6 the additional provision twenty-sixth of the Personal Income Tax Law.






176-185





numerical





INCOME ATTRIBUTABLE TO NEGATIVE

Should the "TERMINATION OF SAVINGS PLAN LONG TERM" position 137 of the record type 2 field had declared the key 2 must be entered amount of negative returns on investments that should be charged to the year of extinction accordance with paragraph 7 of the twenty-sixth additional provision of the Income Tax Law. Otherwise the field is filled with zeros.






186-500





------------





WHITE





- Numeric fields that do not have content shall be completed in zeros.

- Alphanumeric / alphabetic fields that do not have content shall be completed in white.

- All numeric fields set to the right and fills zeros from the left.

- All alpha-numeric / alphabetic fields adjusted to the left and filled with blanks to the right, in capital letters, no special characters and no accented vowels, unless otherwise specified in the description field.