Law 26/2014 of 27 November, amending Law 35/2006 of 28 November of the Income Tax of the Physical Persons, the recast of the Law on the Income Tax of Non-Residents, adopted By the Royal Legislative Decree 5/2004, of March 5, and other tax rules, it introduced important modifications in the regulation of the Income Tax of the Physical Persons and the Income Tax of non-residents.

Subsequently, the Royal Decree 1003/2014 of 5 December 2014, amending the Income Tax Regulation of the Physical Persons, approved by Royal Decree 439/2007 of 30 March, was approved in respect of the payments to account and deductions by large family or persons with disabilities in charge, in order to correctly apply from January 1, 2015 the withholding, income to account and payments broken down from that tax, as well as obtain from The aforementioned deductions, and the Royal Decree-Law 9/2015 of July 10, of urgent measures to reduce the tax burden borne by the taxpayers of the Income Tax of the Physical Persons and other measures, which increases the tax rebate in respect of the initially planned for the financial year 2015.

In this context, the present royal decree amends the Rules of Tax on the Income of the Physical Persons and the Regulation of the Income Tax of Non-Residents, approved, the latter, by Royal Decree 1776/2004, July 30, in order to develop the other measures approved by Law 26/2014 and to adapt the rates of retention and income to the new rates established by the Royal Decree-Law noted above.

The royal decree is structured into two articles and two final provisions.

The article first amends the Income Tax Regulation of the Physical Persons by developing, on the one hand, the other measures approved by the aforementioned law and whose practical application was conditioned to the establishing new regulatory requirements, and, on the other hand, adapting the Tax Regulation to legally established amendments.

In relation to the first stated objective, the additional requirements that must be met for the application of the new exemption for reinvestment in the lifetime income of the property profits that are put manifest in the transfer of assets by taxpayers over the age of 65, as well as the consequences in the event of partial reinvestment or exceeding the limit of EUR 240,000.

Also, the requirements for the application of exemption to income from work in kind derived from the delivery of shares or participations to the workers are established, clarifying when it is understood that the supply of such shares is made on the same terms to all employees of the company, or where appropriate, of the group or sub-group of companies.

On the other hand, it is specified that vehicles have the consideration of energy efficient in order to quantify the amount of the remuneration in kind in case of cession of the same to the workers for uses particular.

Additionally, for the application of the deduction for income obtained in Ceuta and Melilla to dividends from entities that operate effectively and materially in those autonomous cities, the rules of identification of reserves from income to which the allowance established in the Corporate Tax would have applied to them.

The content of the new information statements that are required of insurance or credit institutions that market Long Term Savings Plans, to the insurance companies that market the income is also developed. for life in which, for the purposes of the exemption referred to above, the amount obtained in the transmission of any assets by a person over the age of 65 years and the entities carrying out reduction operations of the assets is reinvested. capital with return of contributions or distribution of the issue premium for securities not admitted to trading on any of the regulated securities markets, while excluding certain income from the work in kind of the annual information statement.

Finally, in relation to the special schemes, special rules for quantifying the tax and documentation debt which must accompany the application in the special scheme of workers are established on the one hand. (a) the period in which they are to be declared, the conditions for applying for the deferral of the tax liability and, in their case, the date on which they are to be declared; (i) case, its extension, on temporary displacements or to certain countries, and the communication, as well as the deadline for the declaration in the event of non-compliance, in the case of a change of residence to other States of the European Union.

In relation to the second objective, multiple adaptations of regulatory regulation to changes established at the legal level are established.

In the scope of the exemptions, on the one hand, the percentage of participation in an entity linked to the new perimeter of linkage contained in the rules of the Corporate Tax in relation to the reemployment of previously dismissed workers and, on the other hand, the regulatory development of the exemption from study and research grants to the banking foundations which grant them in the development of their activity of social work.

In relation to the income of the work, the necessary changes are introduced for the application of the new deduction for general expenses referred to in Article 19.2 (f) of the Tax Law, establish the requirements to be able to apply the 30 per cent reduction to redundancy payments when they are received in a split form.

In the area of capital returns the regulation of irregular income is modified as a result of the abolition of the application of the reduction when they are perceived in a split form.

The same modification is made in the field of economic activity yields, while detailing the requirements and the way in which certain reductions are applied and the new exclusionary limits are incorporated. be able to apply the objective estimation method from 1 January 2016.

Finally, in matters of tax management, the determining legal limits of the obligation to file a declaration are incorporated and, in relation to the withholding tax and income from this tax, is clarified as it should apply the new legal requirement of not having obtained another performance of the work with a period of more than two years in the five previous tax periods and the application of the provisions of the fourth and ninth transitional provisions of the the Tax Act when a deferred capital of an insurance contract is received or transmitted actions or participations in collective investment institutions, while adjusting the types of retention or entry into account of the amendments made to this subject by the Royal Decree-Law 9/2015 of 10 July.

The second article amends the Non-Resident Income Tax Regulation in order to develop the provisions incorporated in the recast text of the Non-Resident Income Tax Act. Cited Law 26/2014.

In particular, the new assumption is developed whereby taxpayers resident in other EU Member States with low income are allowed to be taxed as taxpayers for the Income Tax. the natural persons and the conditions for applying for the refund in the case where the exemption for reinvestment in habitual dwelling referred to in the additional seventh provision of the recast of the Law of the Tax on the the Income of non-residents.

In its virtue, on the proposal of the Minister of Finance and Public Administrations, in agreement with the Council of State and after deliberation of the Council of Ministers at its meeting of July 10, 2015,

DISPONGO:

Article first. Amendment of the Income Tax Regulation of the Physical Persons, approved by Royal Decree 439/2007 of March 30.

The following amendments are made to the Income Tax Regulation of the Physical Persons, approved by Royal Decree 439/2007, of March 30:

One. Article 1 is amended as follows:

" Article 1. Compensation for dismissal or termination of the worker.

The enjoyment of the exemption provided for in Article 7.e) of Law 35/2006, of 28 November, of the Tax on the Income of the Physical Persons and of partial modification of the laws of the Taxes on Societies, on the Income of non-residents and on the property will be conditioned to the actual effective disengagement of the worker with the company. Unless proof to the contrary, it is presumed that such a disconnection is not given when, within three years of the dismissal or termination of the worker, the same company or another company is provided with the same company or other company in accordance with the terms laid down in Article 3 (1) of the Treaty. Article 18 of Law 27/2014 of 27 November of the Company Tax. '

Two. Article 2 (1), which is worded as follows, is amended as follows:

" 1. For the purposes of Article 7 (j) of the Tax Act, public grants received for the purpose of studying regulated studies shall be exempt where the grant complies with the principles of merit and capacity, generality and non-discrimination in the conditions for access and advertising of the call. In no case shall the aid for the study granted by an Ente Público in which the addressees be exclusively or fundamentally their employees or their spouses or relatives, in direct or collateral line, consanguine or by affinity, up to and including the third degree.

Dealing with scholarships for studies granted by non-profit-making entities to which the special regime governed by Title II of Law 49/2002 of 23 December of the tax regime of the entities is applied. profit and tax incentives to patronage, or by bank foundations regulated in Title II of Law 26/2013 of 27 December, of savings banks and bank foundations in the development of their social work activity, Understand the above principles when the following requirements are met:

(a) That the addressees are generic collectivities of persons, without the possibility of any limitation on them for reasons other than the nature of the studies to be carried out and their own activities of its statutory object or purpose.

b) That the notice of the Call be published in the Official Gazette of the State or the Autonomous Community and, either in a newspaper of great national circulation, or on the website of the entity.

c) That the award be carried out on a competitive concurrency basis.

For the purposes of the second paragraph of Article 7.j) of the Law, grants for research in the field described by Royal Decree 63/2006 of 27 January 2006, for which the Staff Regulations are adopted, will be exempt. research staff in training, provided that the programme of aid for research has been recognised and registered in the general register of research aid programmes referred to in Article 3 of the said royal decree. In no case shall the amounts satisfied in the framework of an employment contract be regarded as a grant.

For the purposes of the application of the last paragraph of Article 7.j) of the Law, the basis of the call must provide for the purpose or merit, expressly, that the addressees are officials, personnel at the service of the Public administrations and teaching and research staff of the universities. In addition, where the grants are issued by non-profit-making entities to which the special scheme referred to in Title II of Law 49/2002 or by bank foundations governed by Title II of Law 26/2013 applies in the the development of their social work activity, they must also meet the requirements laid down in the second paragraph of this paragraph. "

Three. Article 11 is amended as follows:

" Article 11. Other deductible expenses.

1. They may deduct the amount of additional EUR 2 000 per year provided for in the second subparagraph of Article 19 (2) (f) of the Tax Act, the unemployed and registered taxpayers in an employment office who accept a job located in a municipality other than that of its habitual residence, provided that the new job requires the change of that residence.

2. For the purposes of the application of the limit laid down in the last subparagraph of Article 19.2 (f) of the Tax Act, where the taxpayer obtains in the same tax period returns arising from a job which allows for a higher expenditure deductible from those provided for in the second and third subparagraph of that point (f) and other income from work, the increase in deductible expenditure shall be attributed exclusively to the full income of the work identified in the first place. "

Four. Article 12 is amended as follows:

" Article 12. Application of the 30 percent reduction to certain job yields.

1. The following are considered to be income from work which is notoriously irregular over time:

(a) The amounts paid by the company to the employees on the occasion of the transfer to another working centre exceeding the amounts provided for in Article 9 of this Regulation.

(b) Indemnities arising from public social security schemes or Passive Classes, as well as benefits provided by orphan's colleges and similar institutions, in the case of non- invalidating.

(c) Benefits satisfied by non-invalidating or permanent incapacity, in any of their degrees, by enterprises and by public entities.

(d) the death benefits, and the costs of burial or burial exceeding the limit exempted under Article 7 (r) of the Tax Act, of workers or officials, both those of a public nature and of the satisfied by schools of orphans and similar institutions, companies and public entities.

e) The amounts paid in compensation or repair of salary supplements, pensions or annuities of indefinite duration or by the modification of the working conditions.

f) Company-satisfied amounts to workers by the resolution of mutual agreement of the employment relationship.

g) Literary, artistic or scientific awards that do not enjoy exemption in this Tax. For these purposes, no prizes are considered to be prizes for the economic performance of the transfer of intellectual or industrial property rights or to replace them.

With regard to the above mentioned yields, the reduction provided for in Article 18.2 of the Tax Act shall apply only when they are imposed in the sole tax period.

2. In the case of income from work resulting from the termination of the employment relationship with a period of generation exceeding two years which are collected in a split form, or from income other than those of the previous years, In the case of the quotient of dividing the number of years of the tax law, only the 30 percent reduction provided for in Article 18.2 of the Tax Law will be applicable. generation, computed from date to date, between the number of tax periods of fractionation, greater than two.

3. The reduction provided for in Article 18.3 of the Tax Act will be applicable to benefits in the form of capital consisting of a single payment collection. In the case of mixed benefits, which combine rents of any kind with a single charge in the form of capital, the reductions referred to are only applicable to the recovery in the form of capital. "

Five. Article 15 is amended as follows:

" Article 15. Income from real estate capital obtained in a notoriously irregular manner over time.

For the purposes of the application of the reduction provided for in Article 23.3 of the Tax Law, income from property capital obtained in a manner that is notoriously irregular in time, exclusively, is considered. following, when charged in a single tax period:

(a) Importes obtained by the transfer or lease of the lease of business premises.

b) Indemnities received from the tenant, subtenant or transferee for damages or damage to the property.

(c) Importes obtained by the constitution or transfer of rights of use or enjoyment of a lifetime. "

Six. Article 16 is deleted.

Seven. Article 21 is amended, which is worded as follows:

" Article 21. Capital returns earned in a notoriously irregular manner over time.

For the purposes of the application of the reduction provided for in Article 26.2 of the Tax Law, capital returns are considered to be obtained in a manner that is notoriously irregular over time, exclusively, the following, when they are charged in a single tax period:

(a) Importes obtained by the transfer or lease of the lease.

b) Indemnities received from the tenant or subtenant for damages or damages in the lease assumptions.

(c) Importes obtained by the constitution or transfer of rights of use or enjoyment of a lifetime. "

Eight. Article 25 is amended, which is worded as follows:

" Article 25. Yields of economic activities obtained in a notoriously irregular manner over time.

For the purposes of the application of the reduction provided for in Article 32.1 of the Tax Law, income from economic activities obtained in a manner that is notoriously irregular in time, exclusively, is considered. following, when charged in the sole tax period:

(a) Capital grants for the acquisition of non-depreciable fixed assets.

(b) Indemnities and aid for the cessation of economic activities.

c) Literary, artistic or scientific awards that do not enjoy exemption in this Tax. For these purposes, no prizes are considered to be prizes for the economic performance of the transfer of intellectual or industrial property rights or to replace them.

(d) The compensation received in replacement of economic rights of indefinite duration. "

Nine. Article 26 is amended, which is worded as follows:

" Article 26. Reductions applicable to certain income from economic activities.

1. For the application of the reduction provided for in Article 32.2.1. of the Law of the Tax, it will be necessary to comply with the requirements stated in the 32.2.2. of the Law of the Tax and the formal obligations provided for in Article 68 of the This Regulation.

2. For the purposes of the application of the reduction provided for in Article 32.2.1. of the Tax Act, where the taxpayer opts for joint taxation, he shall be entitled to the tax when he individually complies with the requirements laid down in the Article 32.2.2. of the Tax Law. In this case, the amount of the reduction to be computed in the joint declaration shall be unique, without the amount of the reduction being higher than the net performance of the economic activities of the members of the household who individually comply with the These requirements shall be calculated and calculated, as shall the reduction provided for in Article 32.2.3. of the Tax Act, taking into account the income of the household. "

Ten. Article 30 is amended as follows:

" Article 30. Determination of net performance in the simplified direct estimation method.

The net performance of economic activities, to which the simplified method of the direct estimation method applies, shall be determined in accordance with the rules contained in Articles 28 and 30 of the Tax Law, with the following specialties:

1. The write-downs of the fixed assets will be practiced in a linear manner, according to the table of simplified redemptions approved by the Minister of Finance and Public Administrations. The amounts of depreciation resulting from these tables shall apply the rules of the special scheme of small-scale entities provided for in the Corporate Tax Act affecting this concept.

2. The set of deductible provisions and difficult-to-justify expenses shall be quantified by applying the 5% net yield percentage, excluding this concept, without the resulting amount being exceed EUR 2 000 per year. However, this percentage of deduction shall not apply where the taxpayer opts for the application of the reduction provided for in Article 26.1 of this Regulation. "

Once. Article 32 is amended as follows:

" Article 32. Scope of the objective estimation method.

1. The method of objective estimation shall apply to each of the economic activities, in isolation considered, to be determined by the Minister of Finance and Public Administrations, unless the taxpayers give up or are excluded from their application, in accordance with Articles 33 and 34 of this Regulation.

2. In accordance with Article 31 of the Tax Law, this method cannot be applied by taxpayers when any of the following circumstances are present:

a) That the volume of full yields in the preceding immediate year exceeds any of the following amounts:

a ') For all its economic activities, except agricultural, livestock and forestry activities, EUR 150,000 per year.

For these purposes, all transactions shall be computed irrespective of whether or not there is an obligation to issue an invoice in accordance with the provisions of the Regulation governing the invoicing obligations, approved by Royal Decree 1619/2012 of 30 November.

Without prejudice to the above limit, the objective estimation method may not be applied when the volume of the total yields of the preceding immediate year corresponding to operations by which they are obliged to issue invoice when the consignee is an employer or professional acting as such, in accordance with the provisions of Article 2.2.a) of the Regulation governing the invoicing obligations, exceeding EUR 75,000 per year.

b ') For all its agricultural, livestock and forestry activities, EUR 250,000 per year.

For these purposes only the transactions to be recorded in the Book of Sales or Revenue as provided for in Article 68.7 of the Regulation of this Tax shall be computed.

However, for the purposes of this point (a), not only the operations corresponding to the economic activities carried out by the taxpayer but also those relating to the development of the by the spouse, descendants and ascendants, as well as by entities on the basis of income allocation in which any of the above are involved, in which the following circumstances are met:

-That the economic activities developed are identical or similar. For these purposes, the economic activities classified in the same group in the Economic Activities Tax shall be understood to be identical or similar.

-That there is a common direction of such activities, sharing personal or material means.

When an activity has started in the previous year, the revenue volume will be raised per year.

(b) The volume of purchases in goods and services, excluding fixed assets, in the previous financial year exceeds the amount of EUR 150 000 per year. In the case of subcontracted works or services, the amount of works or services shall be taken into account for the calculation of this limit.

For these purposes, not only the volume of purchases corresponding to the economic activities developed by the taxpayer, but also those corresponding to those developed by the spouse, descendants and in the ascending line, as well as by entities on the basis of income allocation in which any of the above are involved, in which the circumstances referred to in point (a) above are met.

When an activity has started in the previous year, the volume of purchases will be raised per year.

c) That economic activities be developed, in whole or in part, outside the scope of the tax referred to in Article 4 of the Tax Law. For this purpose, it is understood that the activities of collective urban and road passenger transport, of transport by bus, road haulage and moving services, are in any case developed within the framework of the scope of application of the tax. "

Twelve. Article 42 is amended, which is worded as follows:

" Article 42. Exemption from reinvestment in lifetime income.

1. Property gains which are shown in the transfer of assets by taxpayers over the age of 65 years may be exempted, provided that the total amount obtained by the transmission is intended to constitute a Lifetime income secured in your favour, under the conditions set out in this article.

2. The lifetime income shall be established within six months of the date of transmission of the assets.

However, where the wealth gain is subject to retention and the value of the minorised transmission in the amount of the withholding tax is fully intended to constitute a lifetime income within the said six-month period, the time limit shall be for the purpose of allocating the amount of the withholding tax to the lifetime of the lifetime income shall be extended until the end of the financial year following that in which the transfer is effected.

3. For the application of the exemption the following requirements shall be met:

(a) The lifetime income contract must be subscribed to between the taxpayer, who will have a beneficiary status, and an insurance entity.

In life-income contracts, mechanisms for reversion or certain periods of benefit or counter-insurance formulas may be established in the event of death once the lifetime income has been established.

(b) Life income shall be at a frequency less than or equal to the year, begin to be collected within one year of its establishment, and the annual amount of income shall not be reduced by more than 5% in respect of the year. of the previous year.

c) The taxpayer must inform the insurance undertaking that the lifetime income which is contracted constitutes the reinvestment of the amount obtained by the transfer of assets for the purposes of the application of the exemption provided for in this Article.

4. The total maximum amount for which the reinvestment in the formation of lifetime income shall be entitled to apply the exemption shall be EUR 240,000.

When the reinvested amount is less than the total amount obtained in the disposal, only the proportional share of the earned wealth that corresponds to the reinvested amount shall be excluded from taxation.

If, as a result of the reinvestment of the amount of a transfer in a lifetime income, the amount of EUR 240,000 is exceeded, considering the previous reinvestments, only the amount of the amount will be reinvested difference between EUR 240,000 and the amount of the previous reinvestments.

When, in accordance with the provisions of this Article, reinvestment is not carried out in the same year of disposal, the taxpayer shall be obliged to state in the tax return for the financial year in which the wealth gain your intention to reinvest in the stated terms and conditions.

5. Failure to comply with any of the conditions laid down in this Article, or the anticipation, in whole or in part, of the economic rights derived from the lifetime income constituted, shall determine the submission to the charge of the profit corresponding patrimonial.

In such a case, the taxpayer shall impute the non-exempt patrimonial gain by the year of its acquisition, by practicing additional self-settlement, including interest on late payment, and shall be filed within the period between the the date on which the failure to comply and the completion of the regulatory period of return for the tax period in which such non-compliance occurs. '

Thirteen. Article 43 is amended, which is worded as follows:

" Article 43. Delivery of shares to workers.

1. The income of the work in kind provided for in Article 42.3.f of the Tax Act corresponding to the delivery of shares or units to workers in the following cases shall be exempt:

1. The delivery of shares or units of a company to its employees.

2. Also, in the case of groups of companies in which the circumstances provided for in Article 42 of the Code of Commerce are met, the delivery of shares or units of a company of the group to the workers, taxpayers for this tax, of the companies that are part of the same subgroup. In the case of shares or units of the group's dominant company, the delivery to the employees, taxpayers of this tax, of the companies that are part of the group.

In the two preceding cases, the delivery may be effected either by the company itself to which the worker provides its services, or by another company belonging to the group or by the public entity, state company or public administration of the shares.

2. The application of the provisions of the above paragraph shall require compliance with the following requirements:

1. That the offer is made under the same conditions for all employees of the company and contributes to the participation of the company. In the case of groups or sub-groups of companies, the requirement shall be fulfilled in the company to which the worker provides services to which the shares are delivered.

However, this requirement shall not be construed as being in breach of this requirement when, in order to receive the shares or shares, workers are required to be at least a minimum age, which must be the same for all, or who are taxpayers for that age. Tax.

2. º That each worker, together with their spouses or relatives to the second degree, has no direct or indirect participation in the society in which they provide their services or in any other of the group, more than 5 percent.

3. º that titles are maintained for at least three years.

The failure to comply with the deadline referred to in the previous No 3 shall give rise to the obligation to submit a supplementary self-settlement, with the corresponding interest for late payment, within the time limit between the date on which the the requirement and the finalisation of the regulatory period of return for the tax period in which such non-compliance occurs. '

Fourteen. Article 44 is amended, which is worded as follows:

" Article 44. Study costs for the training or retraining of staff who do not constitute remuneration in kind.

They shall not have the consideration of remuneration in kind, for the purposes of Article 42.2.a) of the Tax Act, studies prepared by institutions, undertakings or employers and financed directly by them. for the updating, training or retraining of their staff, when they are required to carry out their activities or the characteristics of the posts, even where their actual performance is carried out by other persons or entities specialised. In such cases, the costs of locomotion, maintenance and stay shall be governed by the provisions of Article 9 of this Regulation. "

Fifteen. The title and Article 45 (1) shall be amended as follows:

" Article 45. Income from work exempt from expenses by company canteens.

1. For the purposes of Article 42.3 (a) of the Tax Law, they shall be given the consideration of the delivery of products at discounted prices to be carried out in the company eaters of the direct and indirect formulas for the provision of the service. for labour law, in which the following requirements are met:

1. º That the service delivery takes place for business days for the employee or employee.

2. The provision of the service shall not take place during the days that the employee or employee accrues for living allowance with the exception of tax in accordance with Article 9 of this Regulation. "

Sixteen. Article 46 is amended, which is worded as follows:

" Article 46. Income from work exempt from sickness insurance expenses.

The income of the work in kind, as provided for in Article 42.3.c) of the Tax Law, will be exempt, corresponding to the premiums or contributions paid by the companies to insurance companies for the disease coverage, where the following requirements and limits are met:

1. That the disease coverage reaches the worker himself, and can also reach his or her spouse and descendants.

2. That the premiums or contributions paid do not exceed EUR 500 per year for each of the persons referred to in the previous paragraph. Excess over such amounts shall constitute remuneration in kind. '

seventeen. Article 46a (1) is amended, which is worded as follows:

" 1. For the purposes of Article 42.3 (e) of the Tax Act, they shall be given the consideration of indirect formulas for the payment of amounts to the entities entrusted with the provision of public service for the collective transport of passengers, the delivery to the card workers or any other electronic means of payment that meet the following requirements:

1. º That may be used exclusively as a consideration for the acquisition of transport titles that permit the use of the public passenger transport public service.

2. The amount that can be paid for them may not exceed EUR 136,36 per month per worker, with the limit of EUR 1,500 per year.

3. The issuing company must be numbered, issued in a nominative form and the issuing company must be included.

4. º They will be untransmittable.

5. No refund of the amount of the fee may be obtained from the company or from the third party.

6. º The company that delivers the cards or the electronic means of payment shall carry and maintain relation of the delivered to each of its workers, with the expression of:

a) Document number.

(b) Annual fee made available to the worker. "

Eighteen. An Article 48a is added, which is worded as follows:

" Article 48a. Reduction in the valuation of the income from work in kind derived from the disposal of energy efficient motor vehicles.

The valuation of the income of the work in kind corresponding to the cession of use of motor vehicles resulting from the provisions of the second paragraph of point (b) of Article 43 of the Law of the Tax, or in point (f) of the first paragraph of that Article, shall be reduced by 15% in the case of vehicles complying with the Euro 6 emission limits provided for in Annex I to Regulation (EC) No 715/2007 of the European Parliament and the Council of 20 June 2007 on the type-approval of motor vehicles with regard to the use of motor vehicles and their trailers emissions from passenger cars and light commercial vehicles (Euro 5 and Euro 6) and on access to information relating to the repair and maintenance of vehicles, their official emissions of CO₂ are not greater than 120 g/km and the market value that would correspond to the vehicle if it were new, before tax, not exceeding EUR 25,000.

This reduction will be 20 percent when, in addition, it is hybrid vehicles or powered by internal combustion engines that can use alternative fossil fuels (self-gas -GLP-and Natural Gas) that in this case the market value referred to in the preceding paragraph is not more than EUR 35,000.

The reduction will be 30 percent when it comes to any of the following categories of vehicles:

1. Battery Electric Vehicle (BEV).

2. Extended Autonomy Electric Vehicles (E-REV).

3. Non-plug-in hybrid electric vehicle (PHEV) with a minimum range of 15 kilometres provided that, in this case, the market value which would correspond to the vehicle if it were new, before tax, does not exceed 40,000 euro. "

nineteen. Article 58 is amended, which is worded as follows:

" Article 58. Deduction for income obtained in Ceuta and Melilla.

1. For the purposes of the deduction provided for in Article 68.4 of the Tax Law, the following shall be considered for income obtained in Ceuta or Melilla:

(a) Income from work derived from unemployment benefits and from those referred to in Article 17.2.a) of the Tax Act.

(b) In the course of economic activities, transactions actually carried out in Ceuta or Melilla shall mean those which close in these territories a business cycle which determines economic performance or involves the the provision of a professional service in those territories.

It shall not be estimated to measure such circumstances in the case of isolated operations for the extraction, manufacture, purchase, transport, entry and exit of genera or effects on them and, in general, where operations are not determine on their own income.

(c) In the case of fishing and maritime activities, the rules laid down in Article 33 of the Company Tax Act shall apply.

(d) Capital income from the lease of movable property, business or mine shall be understood to constitute an income obtained in Ceuta or Melilla where the purpose of the lease is situated and effectively use those territories.

2. For the purposes of the application of the deduction for the income referred to in the second subparagraph of Article 68.4.3 (h) of the Law on the Tax, institutions which obtain income with the right to apply the allowance provided for in paragraph 6 of the Article 33 of the Companies Tax Act shall include in the memory of the annual accounts the following information:

(a) Profit from the year applied to reserves that come from income eligible for the application of the allowance provided for in Article 33 (6) of the Corporate Tax Act.

(b) Profit from the year applied to reserves that come from income without the right to apply the said bonus.

(c) Profit for the financial year distributed among the partners, specifying the amount corresponding to income entitled to the application of the said bonus.

(d) In the case of distribution of dividends from reserves, designation of the applied reserve between the two to which, by the class of benefits from which they come, the preceding points (a) and (b) are referred to.

Mentions in annual memory will continue to be made as long as there are reservations of those referred to in point (a) above. "

Twenty. Article 59 (2) (b) is amended, which is worded as follows:

" (b) In the case of the deductions provided for in Article 68 (2), (3) and (5) of the Tax Law, 50% of the unduly paid deductions and the quota shall be added to the State's liquid quota. The remaining 50 percent is either autonomous or complementary. "

Twenty-one. Article 61 (1) and (3) are amended as follows:

" 1. Taxpayers will be required to file and subscribe for this Tax in the terms provided for in Article 96 of the Tax Act. For the purposes of paragraph 4 of that Article, they shall in any event be required to declare taxpayers who have the right to deduct international double taxation or who make contributions to protected assets of the persons with disabilities, pension schemes, insured pension schemes, business social security schemes, insurance or social security insurance schemes which reduce the tax base, when exercising such a right. "

" 3. They shall also not be required to declare, without prejudice to the provisions of the foregoing paragraphs, taxpayers who derive income from the following sources exclusively, in individual or joint taxation:

A) Integration of work, with the following limits:

1. º. of a general character, 22,000 euros per year, when they come from a single payer. This limit shall also apply in the case of taxpayers who receive income from more than one payer, and either of the following two situations:

(a) That the sum of the amounts received from the second and the remaining payers, in order of value, does not exceed the amount of EUR 1,500 per year.

b) That their only income from the work consists of the passive benefits referred to in Article 17.2. (a) of the Tax Act and the determination of the applicable withholding rate would have been carried out in accordance with the special procedure laid down in Article 89,A of this Regulation.

2. € 12,000 per year, when:

(a) Proceed with more than one payer, provided that the sum of the amounts received from the second and remaining payers, in order of value, exceeds the amount of EUR 1,500 per year.

(b) Compensatory pensions of the spouse or annuities for food other than those provided for in Article 7 (k) of the Tax Act shall be collected.

(c) The payer of the performance of the work is not obliged to retain in accordance with the provisions of Article 76 of this Regulation.

(d) Where full income from work is collected subject to the fixed rates of retention provided for in Article 80.1 (3) and (4) of this Regulation.

B) Integrated capital gains and capital gains subject to withholding or income on account, with a joint limit of EUR 1,600 per year.

The provisions of this letter shall not apply in respect of property gains from transmissions or repayments of shares or units of collective investment institutions in which the holding base, in accordance with Article 97 (2) of this Regulation, it is not appropriate to determine it by the amount to be incorporated in the tax base.

C) Real estate charges as referred to in Article 85 of the Tax Act, full income from capital not subject to withholding tax from Treasury bills and grants for the acquisition of houses for official or price protection, with a joint limit of EUR 1 000 per year. '

Twenty-two. Article 69 is amended, which is worded as follows:

" Article 69. Other formal reporting obligations.

1. The entities referred to in Article 68.1 of the Tax Law shall submit an information statement on certificates issued in accordance with the provisions of Article 68.1 of the said Article 68.1, in which, in addition to their data, the identification, date of incorporation and amount of own funds, shall include the following information concerning the acquirers of the shares or units:

a) Name and last name.

b) Tax identification number.

c) Amount of the acquisition.

d) Date of acquisition.

e) Percentage of participation.

The presentation of this information statement shall be made in the month of January of each year in connection with the subscription of shares or units in the preceding year.

2. The receiving entities referred to in Article 68.3.b of the Tax Act shall submit a statement of information on the donations received during each calendar year, in which, in addition to their identification data, provide the following information for donors:

a) Name and last name.

b) Tax identification number.

c) The donation amount.

d) Indication of whether the donation entitles to the application of any of the deductions approved by the Autonomous Communities.

The presentation of this information statement will be made in the month of January each year, in relation to donations received in the previous year.

3. Insurance or credit institutions that place on the market Long Term Savings Plans shall submit an information statement in which, in addition to their identification data, they shall record the following information concerning those who have been Holders of the Long Term Savings Plan during the financial year:

a) Name, last name, and tax identification number.

b) Identification of the Long Term Savings Plan for which it is a holder.

c) Date of opening of the Long Term Savings Plan. If the Plan resources have been mobilised, the original date will be taken.

d) Contributions to the Long Term Savings Plan in the financial year, including those prior to the mobilisation of the Plan.

e) Positive and negative capital gains achieved in the financial year.

f) In the event of the extinction of the Long Term Savings Plan, the date of extinction shall be stated, all the positive and negative capital returns obtained since the opening of the Plan, and the basis of the payment to account, if any, must be performed.

The presentation of this information statement will be made in the month of February of each year in relation to the information corresponding to the previous year.

4. Insurance institutions which market the lifetime income referred to in Article 42 of this Regulation shall submit an information declaration in which, in addition to their identification data, they shall contain the following information: referred to the holders of life income:

a) Name, last name, and tax identification number.

b) Identification of lifetime income, date of incorporation and premium provided.

c) In case of anticipation, total or partial, of the economic rights derived from the lifetime income constituted, date of anticipation.

The presentation of this information statement shall be made in the month of January of each year in relation to the information corresponding to the previous immediate year.

5. Institutions carrying out capital reduction transactions with return of contributions or distribution of allowances corresponding to securities not admitted to trading on any of the regulated markets for securities defined in the Directive 2004 /39/EC of the European Parliament and of the Council of 21 April 2004 on markets in financial instruments and representative of the participation in own funds of companies or entities shall provide a statement information relating to operations which, in accordance with the provisions of Article 75.3 (h) thereof, Regulation, not subject to retention, carried out in favour of natural persons, including the following data:

(a) Full identification of the partners or members who receive any amount, property or rights as a result of such transactions, including their tax identification number and the percentage of participation in the reporting entity.

(b) Full identification of the shares/units affected by the reduction or holding the declared reduction in the case of distribution of the issue premium, including its class, number, nominal value and, where applicable, code of identification.

c) Date and goods, rights, or amount received in the operation.

(d) Amount of own funds corresponding to the shares or holdings affected by the reduction of capital or held by the capital reduction in the case of distribution of the issue premium, corresponding to the last financial year closed prior to the date of the reduction of the capital or distribution of the issue premium and reduced in the amount of the profits distributed before the date of the transaction, from reserves included in the said funds own, as well as the amount of legally unavailable reserves included in those funds own.

However, institutions carrying out capital reduction transactions with the return of contributions or distribution of premium allowances shall not be required to submit the information statement to which they relate. paragraph where one of the persons required to submit the information declaration referred to in Article 42 of the General Rules of Procedure and the administrative and tax inspection and inspection procedures is involved in such operations. development of the common rules on procedures for the application of taxes, approved by Royal Decree 1065/2007 of 27 July 2007.

The presentation of this information statement shall be made in the month of January of each year in relation to the information corresponding to the previous immediate year.

6. The institutions or bodies responsible for the management of social security and mutual societies shall provide the State Agency for Tax Administration with monthly and annual information from their members or mutualists within the time limit set by the Minister for Social Security. Finance and general government, which may be required to include the following information:

a) Name, last name, tax identification number and membership number of them.

b) Listing and period of discharge.

c) Total contributions and contributions accrued.

7. The data in the Civil Registry relating to births, adoptions and deaths shall be provided to the State Agency for Tax Administration in the place, form, deadlines and periodicity established by the Minister of Finance and General government, which may require for this purpose the following information:

a) Name, last name, and tax identification number of the person to whom the information refers.

(b) Name, surname and number of the tax identification of the mother and, where appropriate, the father in the case of birth, adoptions and deaths of minors.

8. The insurance institutions which market individual schemes of systematic savings referred to in the third provision of the Tax Law must submit, in the first thirty calendar days of January of the year next, an information statement that will contain the following data:

a) Name, last name, and fiscal identification number of the takers.

b) Total amount of premiums paid by the policyholders, indicating the date of payment of the first premium.

(c) In case of anticipation, in whole or in part, of the economic rights, the amount of the exempt income reported at the time of the formation of the life income.

(d) In the event of the transformation of a life insurance contract into an individual plan for systematic savings under the transitional provision of the Tax Act, the data provided for in points (a) and (b) above and the demonstration that the requirement of the maximum annual limit satisfied by the premiums laid down in that provision is met.

However, in the event that the declaration is made directly on a computer-readable medium, the filing deadline shall end on 20 February of the following immediate year.

9. The information declarations referred to in the preceding paragraphs shall be made in the form and place established by the Minister of Finance and Public Administration, who may determine the procedure and the conditions in which his presentation in support directly readable by computer or by telematic means. '

Twenty-three. Article 73 (3) is deleted.

Twenty-four. Article 80 (1), paragraph 1, is amended as follows:

" 4. º 15% for yields derived from teaching courses, conferences, colloquia, seminars and the like, or derived from the elaboration of literary, artistic or scientific works, provided that the right to their holding. "

Twenty-five. Article 83 (3) (a) is amended as follows:

" (a) In the reductions provided for in Article 18 (2) and (3) and transitional provisions eleventh and twelfth of the Tax Act.

For the application of the provisions of the third paragraph of Article 18.2 of the Tax Law, yields with a period of more than two years to be taken into account by the payer shall be those to which the it has applied the reduction provided for in that Article for the calculation of the rate of retention or entry into account of that worker in the preceding five tax periods, unless the worker informs him, as provided for in the Article 88 (1) of this Regulation, which was not applied in its subsequent self-settlement for this Tax. "

Twenty-six. Article 93 (5) is amended, which is worded as follows:

" 5. In the case of perceptions arising from insurance contracts and for life income and other temporary income for the imposition of capital, as well as in the case of reduction of social capital with the return of contributions and distribution of capital the premium for the issue of shares provided for in the second and third paragraph of Article 75.3 (h) of this Regulation, the retention basis shall be the amount to be included in the tax base calculated in accordance with the Tax Act.

For these purposes, where a deferred capital is levied corresponding wholly or partially to premiums paid before 31 December 1994, only the provisions of the provision shall be taken into account. (a) a fourth of the Tax Act where, prior to the date on which the obligation to retain is born, the taxpayer informs the entity that it is obliged to carry out the withholding or entry into account, in writing or by any other means of whose receipt is recorded, the total amount of the deferred capital referred to in the number 3. of that precept. "

Twenty-seven. Article 95 (1) is amended, which is worded as follows:

" 1. Where yields are offset from a professional activity, the rate of retention of 15 per cent on full satisfied income shall be applied.

By way of derogation from the preceding paragraph, in the case of taxpayers who initiate the exercise of professional activities, the rate of retention shall be 7% in the tax period for the commencement of activities and in the two following, as long as they had not exercised any professional activity in the year preceding the date of commencement of the activities.

For the application of the type of retention provided for in the preceding paragraph, the taxpayer must communicate to the payer of the income the concurrency of that circumstance, the payer being obliged to keep the duly signed communication.

The retention rate will be 7 percent in the case of satisfied returns to:

a) Municipal recauders.

b) Insurance Mediators that use the services of external auxiliaries.

c) Trade delegates of the State Lotteries and Gambling Society.

These percentages will be divided by two when yields are entitled to the deduction in the quota provided for in Article 68.4 of the Tax Act. "

Twenty-eight. Article 97 (1) is amended, which is worded as follows:

" 1. The basis of withholding tax on assets derived from transfers or repayments of shares or units of collective investment institutions shall be the amount to be included in the tax base calculated in accordance with the rules Tax on the Income Tax of the Physical Persons.

For these purposes, where the shares or units of collective investment institutions have been acquired prior to 31 December 1994, only the provisions of the provision shall be taken into account. (a) transitional provisions of the Law of the Tax when, prior to the date on which the obligation to retain is born, the taxpayer informs the entity that it is obliged to carry out the withholding or entry into account, in writing or by any other means of whose receipt is recorded, the transmission value referred to in point (b) of the paragraph 1.1.) of that precept. "

Twenty-nine. Article 108 (2) (c) is amended, which is worded as follows:

" (c) Income obtained, with indication of the identification, description and nature of the concepts, as well as of the financial year in which the income was due, including income not subject to withholding or income by reason of their amount, as well as the exempted allowances and the exempt income.

However, in respect of the exempted labour yields provided for in points (a) and (b) of Article 42.3 of the Tax Act, data shall only be required where formulas for the provision of services are used. indirect. "

Thirty. The title of Title VIII is amended, which is worded as follows:

" TITLE VIII

Special Regiments"

Thirty-one. Chapter I is added to Title VIII, comprehensive of Articles 113 to 120, the title of which is worded as follows:

" CHAPTER I

Special regime applicable to workers posted to Spanish territory"

Thirty-two. Article 113 is amended as follows:

" Article 113. Scope of application.

The natural persons who acquire their tax residence in Spain as a result of their displacement to Spanish territory may choose to pay for the Income Tax of non-residents, maintaining the condition of taxpayers for the Income Tax of the Physical Persons, when they meet the conditions laid down in Article 93 (1) of the Tax Law. "

Thirty-three. Paragraphs 1 and 2 of Article 114 are amended and paragraph 6 of the same Article is deleted. Paragraphs 1 and 2 are worded as follows:

" 1. The application of this special scheme will involve the determination of the tax liability of the Income Tax of the Physical Persons in accordance with the rules established in the recast text of the Income Tax Law. Residents, approved by Royal Decree-Law 5/2004 of 5 March 2004, for the income obtained without mediation of permanent establishment with the specialties provided for in Article 93 (2) of the Law of the Tax and in this Article.

2. In particular, the following rules apply:

(a) For the purposes of Article 93 (2) (b) of the Tax Act, the income resulting from an activity carried out under the special scheme shall not be understood to have been obtained during the application of the special scheme. prior to the date of travel to Spanish territory or after the date of the notification provided for in Article 119 (3) of this Regulation, without prejudice to its taxation where the abovementioned yields are understood obtained in Spanish territory in accordance with the provisions of the recast of the Tax Law on the Income of non-residents.

b) The differential fee will be the result of minoring the full fee of the Tax on:

a ') The deductions in the quota referred to in Article 26 of the recast text of the Non-Resident Income Tax Act. For the purposes referred to in paragraph (b) of that Article 26, in addition to the payments under consideration referred to in paragraph 3 below, the fees paid on behalf of the Non-Resident Income Tax shall also be deductible.

b ') The international double taxation deduction referred to in Article 80 of the Tax Act applicable to income from work obtained abroad, with the limit of 30% of the share of the quota (a) the total of the income of the work obtained in that tax period. For the purposes of calculating the average rate of charge, account shall be taken of the full and the liquidable basis, excluding, in both cases, the share of the same corresponding to the income referred to in Article 25 (1) (f) of the Recast text of the Non-Resident Income Tax Act. "

Thirty-four. Article 118 (3) is amended, which is worded as follows:

" 3. Deductions and income on account shall be made in accordance with the rules of the Income Tax of the Physical Persons, from the moment the taxpayer communicates to his retainer that he has failed to fulfil the conditions for the application of the this special scheme, together with a copy of the communication referred to in the previous paragraph. At the same time, it shall submit to its retainer the data communication provided for in Article 88 of this Regulation.

The calculation of the new rate of retention shall be carried out in accordance with Article 87 of this Regulation, taking into account the total amount of annual remuneration. "

Thirty-five. Article 119 (1) is amended and a new paragraph 3 is added, which shall be worded as follows:

" 1. The option for the application of the scheme will be exercised through communication to the tax administration, through the model approved by the Minister of Finance and Public Administrations, who will establish the form and the place of his presentation.

This communication will include, among other information, the identification of the worker and the employer or, where appropriate, the administrator and the entity, the date of entry into Spanish territory and the date of the start of the the activity of the High in Social Security in Spain or in the documentation that allows, where appropriate, the maintenance of the legislation of Social Security of origin.

The following documentation will also be attached:

(a) When an employment relationship, ordinary or special, or statutory with an employer in Spain, is initiated, a supporting document issued by the employer in which recognition of the employment relationship is expressed or statutory with the taxpayer, the date of commencement of the activity consisting of the high in the Social Security in Spain, the job centre and its management, as well as the duration of the contract of employment.

(b) In the case of a posting ordered by your employer, copy of the employer's letter of posting, as well as a supporting document issued by the employer in which the date of commencement of the activity is expressed. Record in the High in Social Security in Spain or in the documentation that allows, where appropriate, the maintenance of the legislation of Social Security of origin, the center of work and its address, as well as the duration of the order of displacement.

(c) In the case of displacements as a result of the acquisition of the status of an institution's administrator, a supporting document issued by the entity in which the date of acquisition of the condition is expressed of the administrator and that the participation of the taxpayer in the entity does not determine the condition of the related entity in the terms provided for in Article 18 of the Law of the Tax on Societies. "

" 3. Where the taxpayer terminates his movement to a Spanish territory without losing the tax residence in Spain in that financial year, for the purposes of Article 114 (2) (a) of that Regulation, he shall communicate such information. (a) the tax administration within one month of the end of its posting to Spanish territory, by means of the communication model provided for in paragraph 1 of this Article. '

Thirty-six. A new Chapter II is added to Title VIII, which is worded as follows:

" CHAPTER II

Property gains due to change of residence

Article 121. Deadline for declaration.

The property gains referred to in Article 95a of the Tax Law shall be integrated into the tax base corresponding to the last period to be declared by this Tax. (a) supplementary, without penalty, interest for late payment or any additional charge, within the period of the tax return for the first financial year in which the taxpayer did not have such a condition as a result of the change of residence.

Article 122. Deferrals by temporary displacements.

1. The deferral of the tax liability provided for in Article 95a (4) of the Tax Law shall be governed by the rules laid down in the General Rules of Collection, approved by Royal Decree 939/2005 of 29 July, with the Following specialties:

(a) Applications shall be made within the time limit of the declaration referred to in Article 121 of this Regulation, and the application shall indicate the country or territory to which the taxpayer moves his residence.

(b) The deferral shall expire on 30 June of the year following the end of the five financial years following the end of the period to be declared by that tax. However, if the said period has been extended in accordance with paragraph 2 of this Article, the expiry date shall be extended until 30 June of the year following the end of the new period.

(c) If the posting is carried out for work purposes, a supporting document of the employment relationship that motivates the posting issued by the employer must be provided.

(d) In the event that the taxpayer transmits the ownership of the shares or units before the end of the period referred to in Article 95a (4) of the Tax Act, the deferral vencera within two months of the transmission of the shares or units.

2. Where there are circumstances justifying a temporary posting on grounds of employment to a country or territory which does not have a tax-haven consideration the duration of which does not allow the tax obligation to acquire the status of The tax liability may apply to the tax authorities for the extension of the said tax within the period of the five financial years following the last financial year to be declared by the tax authorities. extend the expiration of the deferral provided for in the previous paragraph.

The application must be submitted within three months of the end of the five financial years following the last one to be declared by this tax.

In the application, the reasons justifying the extension of the posting and the period of time deemed necessary to acquire the condition of the taxpayer by this tax and be considered as necessary must be stated. accompany the corresponding justification.

In the light of the documentation provided, the tax administration will decide on the origin of the requested extension as well as the exercises to be extended.

Applications for enlargement that are not expressly resolved within three months may be considered to be rejected.

Article 123. Change of residence to other States of the European Union.

1. The option for the application of the specialities provided for in Article 95a (6) of the Tax Act if the change of residence occurs in another Member State of the European Union or the European Economic Area with the that there is an effective exchange of tax information, in the terms provided for in paragraph 4 of the first provision of Law 36/2006 of 29 November, of measures for the prevention of tax fraud, shall be exercised by means of communication to the tax administration through the model approved by the Minister of Finance and Public administrations, who will establish the form and place of their presentation.

This communication will include, among other data, the following:

a) Identification of shares/units that result in property gains by change of residence.

b) Market value of the shares or shares referred to in Article 95a (3) of the Tax Act.

c) State to which the residence is moved, with indication of the address, as well as subsequent variations in the address.

The communication must be submitted within the period between the date of the posting and the date of the end of the period of the tax return for the first financial year in which the taxpayer did not have such a statement. condition as a result of the change of residence. The variations in the address referred to in point (c) above shall be communicated within two months of their occurrence.

2. In cases where the property gain is to be the subject of self-settlement in accordance with Article 95a (6) (a) of the Tax Act, the reverse charge shall be filed within the period between the date of the date of the date of the date of the date of the date of the entry into force. in any of the circumstances referred to in Article 95a (6) (a) of the Tax Act and the end of the immediate following period of declarations for the tax, or within the period of the tax return for the first financial year in which the taxpayer did not have such a condition as a result of change of residence, if it is later. "

Thirty-seven. An additional eighth provision is added, which is worded as follows:

" Additional disposal octave. Mobilization between Long Term Savings Plans.

Under paragraph 5 of the additional twenty-sixth provision of the Tax Act, the holder of a Long Term Savings Plan may fully mobilize the economic rights of individual long-term savings insurance. and the funds made up of the individual savings account in the long term to another Long Term Savings Plan which shall be the holder, without this implying the provision of the resources, for the purposes referred to in point (n) of Article 7 or in the letter (b) in paragraph 1 of that additional provision, under the following conditions:

It will not be possible to mobilize in those cases where on economic rights or on the funds it is a matter of an embargo, burden, pignorization or limitation of legal or contractual disposition.

To make the mobilisation, the holder of the Long Term Savings Plan must be directed to the destination credit or insurance institution accompanying his/her application for the identification of the Long Term Savings Plan from the mobilisation and the entity of origin. The application shall incorporate a communication addressed to the originating entity for the purpose of the transfer, and shall include an authorisation from the holder of the Long Term Savings Plan to the target entity so that, on its behalf, it may request the origin entity the mobilisation, as well as all the financial and tax information necessary to carry it out. In particular, the home entity must communicate the date of opening of the Long Term Savings Plan, the amounts contributed in the current year and, separately, the total amount of positive and negative capital returns that are they have been produced since the opening, including those which may occur on the occasion of the mobilisation.

The target entity must advise the taxpayer, in an express and outstanding manner, that depending on the specific conditions of the insurance, deposit or financial contract in which the corresponding insurance is configured Individual Long Term Savings or Individual Long Term Savings Account, the amount of the mobilisation may be less than the amount guaranteed by the home entity.

In the event that agreements or contracts exist that permit the management of requests for mobilization through mediators or commercial networks of other entities, the filing of the application in any establishment of these is understood to be performed on the target entity.

Within the maximum period of five working days after the target entity has all the necessary documentation, it shall, in addition to verifying compliance with the requirements laid down in the regulations for such mobilisation, to communicate the application to the home entity, with at least the indication of the Target Long Term Savings Plan, the target entity and the account data to which the transfer is to be made.

Within a maximum of ten working days from receipt by the entity of origin of the application with the corresponding documentation, this entity shall order the bank transfer and refer to the entity all financial and tax information required for the transfer.

You will not be able to apply penalties, expenses or discounts to the amount of this mobilization that are generated as a result of the transfer of funds. For these purposes, in the case of an Individual Long Term Savings Insurance, the economic rights shall be valued for the amount of the mathematical provision or the market value of the assets allocated.

In the mobilisation procedures referred to in this additional provision, the transmission of the transfer request, the transfer of cash and the transmission of the information between the institutions is authorised. (s) may be carried out through the National Electronic Clearing System, by means of the operations which, for these purposes, are enabled on that System. "

Thirty-eight. The third transitional provision is amended, which is worded as follows:

" Transitional provision third. Regularisation of deductions for non-compliance with requirements.

1. Where, for failure to comply with any of the requirements laid down, the right, in whole or in part, to the deductions applied in tax periods started before 1 January 2009, the amounts unduly deducted are lost. add to the state liquid quota and the autonomic liquid quota, of the year in which the non-compliance occurs, in the same percentage as, at the time, it was applied.

2. Where, in the case of tax periods after application, the right, in whole or in part, is lost to the deductions made on behalf of the company, the taxpayer shall be obliged to add to the state liquid quota and the liquid quota (a) whether or not the amounts unduly deducted, plus interest on late payment as referred to in Article 26 (6) of Law No 58/2003 of 17 December 2003, have been incurred in the year in which the requirements have been breached; In the form provided for in Article 59 (2) (b) of this Regulation, in the form provided for in this Regulation, wording in force at 31 December 2014. '

Thirty-nine. The transitional provision thirteenth is amended, which is worded as follows:

" Transient disposition thirteenth. Retention rates applicable in 2015.

1. In the 2015 tax period, the scale referred to in Article 85 of this Regulation shall be as appropriate, as appropriate, in paragraph 2 of the additional 30th provision of the Tax Act.

2. In the 2015 tax period, the percentages of payments to account provided for in Articles 80.1, numbers 3. and 4. º, 90, 95.1, 96, 99, 100, 101.2, 107 and 114.3 shall be as provided for in paragraph 3 of the additional 30th of the Act of the Tax.

3. Where there are regularisations of the rate of retention under Article 87 of this Regulation before 12 July, the new rate of withholding tax may not exceed 47%. From that date, the maximum rate of retention resulting from the regularisations effected shall be 46%, except in the case referred to in the last subparagraph of paragraph 2 of the additional thirtieth provision, in which the rate of 47 percent will be applied until July 31.

The above percentages will be, respectively, 24 or 23%, when all the yields of the work would have been obtained in Ceuta and Melilla and benefit from the deduction provided for in Article 68.4 of the this Act. "

Forty. A new transitional provision, sixteenth, is added, which is worded as follows:

" Transient disposition sixteenth. Average annual salary of the tax reporting set.

In the case of income from work resulting from the exercise of options for the purchase of shares or units by workers to which the provisions of paragraph 4 of the transitional provision apply. Fifth of the Tax Act, for the purposes of applying the limit laid down in Article 18 (2) (b) of the Law on the Tax in its wording in force on 31 December 2014, the amount of the annual average salary of the set of tax declarants shall be EUR 22,100. '

Forty-one. A new transitional provision is added for the 17th, which is worded as follows:

" Transient 17th Disposition. Non-compliance with the maintenance requirement of the shares in the overall stock option delivery plans.

In the general plans for the delivery of options for purchase on shares or shares regulated in Article 18.2 of the Tax Act, in its wording in force at 31 December 2014, the failure to comply with the the maintenance of the shares or shares acquired, at least for three years, shall give rise to the obligation to submit a supplementary self-settlement, including interest on late payment, within the period between the date on which the Failure to comply with the requirement and the completion of the regulatory deadline for the declaration tax period in which such non-compliance occurs. "

Article 2. Amendment of the Non-Resident Income Tax Regulation, approved by Royal Decree 1776/2004, of July 30.

The following amendments are made to the Non-Resident Income Tax Regulation, approved by Royal Decree 1776/2004, of July 30:

One. A new Article 7a is inserted, which is worded as follows:

" Article 7a. Draft declaration.

1. Taxpayers may request the making available of a draft declaration in the terms provided for in Article 28a of the Tax Act.

For such purposes, the tax administration may require taxpayers to submit the information and documents that are necessary for their preparation.

The Minister of Finance and Public Administrations will determine the place, time, form and procedure of such a requirement.

2. Where the taxpayer considers that the draft declaration does not reflect its tax situation for the purposes of this Tax, it shall submit the corresponding declaration, in accordance with the provisions of Article 28 of the recast of the Law. of the Tax.

However, you will be able to urge the rectification of the draft when you warn that it contains inaccurate or inaccurate data.

The Minister of Finance and Public Administrations shall determine the place, time, form and procedure for such rectification. "

Two. Article 13 (1) and (3) are amended as follows:

" 1. In general, the basis for the calculation of the obligation to retain shall be determined in accordance with the provisions of Article 31 (2) of the Tax Act.

For these purposes, where a deferred capital is levied by a natural person corresponding in whole or in part to premiums paid prior to 31 December 1994, it shall apply, where appropriate, as set out in paragraph 1. 5 of Article 93 of the Income Tax Regulation of the Physical Persons. "

" 3. In the case of transmissions or repayments of shares or shares representing the capital or equity of collective investment institutions, the retention basis shall be the difference between the value of transmission or redemption and the value of acquisition of shares or units. For these purposes, the values transmitted or reimbursed by the taxpayer shall be deemed to be those that he acquired in the first place.

For these purposes, where the shares or shares representing the capital or equity of collective investment institutions were acquired by natural persons before 31 December 1994, apply, where appropriate, the provisions laid down in Article 97 (1) of the Income Tax Regulation of the Physical Persons.

However, in the case of reimbursements of units in investment funds regulated by Law 35/2003 of 4 November, of collective investment institutions, for which, by application of the provisions of the 40.3 of that Law, there is more than one unit register, made by unit-holders who during the period of holding of the shareholdings have been simultaneously holders of homogeneous units registered in another entity, the age rule referred to in the preceding paragraph shall be applied by the institution the manager or marketer with whom the reimbursement is made in respect of the units listed in the relevant unit register.

When the circumstance referred to in the preceding paragraph is present, the participant shall be obliged to communicate it in writing or by any other means at the time of which the institution required to practice the retention or entry into account with which the reimbursement is made and, in that case, the latter shall keep such communication at the disposal of the tax administration for the entire period in which it is registered in the name of the taxpayer Homogeneous units to be reimbursed and, at least, during the limitation period. '

Three. Article 21 is amended, which is worded as follows:

" Article 21. Scope of application.

1. They may apply for the application of the optional system governed by this Chapter by taxpayers who are natural persons resident in a Member State of the European Union and who are in one of the following Member States. situations:

(a) You have obtained during the financial year in Spain income from work and income from economic activities, at least 75% of all your income provided that such income has been taxed effectively during the period for the Non-Resident Income tax.

b) That the income obtained during the financial year in Spain has been less than 90 percent of the minimum personal and family that would have been paid to him according to his personal and family circumstances of having been resident in Spain provided that such income has actually been taxed during the period of the Non-Resident Income Tax and that the income obtained outside Spain has also been less than that minimum.

2. For the purposes of the above paragraphs:

(a) For the determination of the total income obtained by the taxpayer in the tax period, account shall be taken of all the income obtained during that period, irrespective of the place where they were produced and whatever the residence of the payer.

(b) For the purpose of the income rating, the provisions of the rules governing the income tax of the physical persons shall be treated.

(c) The income shall be computed by its net amounts, determined in accordance with the provisions of Law 35/2006 of 28 November of the Income Tax on the Physical Persons and the partial modification of the laws of the Taxes on Companies, on the Income of Non-Residents and on the Heritage. The reductions in Article 20 and Article 32.2 shall apply where appropriate.

3. The taxpayers for this tax who are part of one of the forms of family unit laid down in Article 82 (1) of Law 35/2006, of 28 November, of the Income Tax of the Physical Persons and of partial modification of the laws of the Taxes on Societies, on the Income of non-residents and on the patrimony, they will be able to request that the optional regime regulated in this chapter be applied to them taking into account the norms on taxation together contained in Title IX of that Law, provided that the following conditions are met:

(a) That the spouse and, where appropriate, the remaining members of the family unit credit their residence in another Member State of the European Union.

(b) The conditions set out in paragraphs (a) and (b) of paragraph 1 above are fulfilled by considering all the income obtained by all members of the household.

c) That the request be made by all members of the family unit or, if appropriate, by their legal representatives.

4. For the purposes of applying the optional scheme provided for in this Chapter, the tax period shall coincide with the calendar year. However, where the death of the taxpayer occurs on a day other than 31 December, the tax period shall end on the date of death.

The determination of the members of the family unit shall be made on the basis of the situation as at 31 December of each year. "

Four. The single additional provision is referred to as the first additional provision, and an additional second provision is introduced, which is worded as follows:

" Additional Disposition Second. Return request for reinvestment in habitual housing.

1. The total or partial repayment of the tax debt entered in respect of the wealth gain obtained by a taxpayer resident in a Member State of the European Union or by a taxpayer resident in a State may be requested. Member of the European Economic Area with which there is an effective exchange of information, for the transmission of which has been his habitual dwelling in Spain under the conditions laid down in this provision.

2. The non-resident taxpayer in Spanish territory shall submit an application to the Delegation or Administration of the State Tax Administration Agency in whose territory the property is located, within the three-month period. months following the date of the purchase of the usual dwelling.

3. The taxpayer will have to provide, together with the application, the documentation that proves that the transfer of the habitual dwelling in Spanish territory, and the subsequent acquisition of the new habitual dwelling, have taken place.

The tax administration shall, if necessary, make prior the necessary checks, to the taxpayer of the excess entered.

4. For the purposes of applying the provisions set out in this provision, account shall be taken of the provisions of Articles 41 and 41a of the Income Tax Regulation.

5. The Ministry of Finance and Public Administrations shall establish the model, as well as the form of submission of such an application. "

Final disposition first. Competence title.

This royal decree is adopted pursuant to the provisions of Article 149.1.14. of the Constitution which attributes to the State the competence in matters of general finance.

Final disposition second. Entry into force.

1. This royal decree shall enter into force on the day following that of its publication in the "Official Gazette of the State", with the exception of paragraph 11 of the first article which shall enter into force on 1 January 2016.

2. The provisions of the first Article shall apply to the tax periods starting from 1 January 2015, with the exception of paragraph 11 of that Article which shall apply to the tax periods starting from 1 January 2015. January 2016.

Given in Madrid, July 10, 2015.

FELIPE R.

The Minister of Finance and Public Administrations,

CRISTOBAL MONTORO ROMERO