Royal Decree 633/2015, 10 July, That Amending The Regulation Of The Tax On Physical Persons Income, Approved By The Royal Decree 439/2007, Of 30 March, And The Regulation Of The Tax On The Income Of Non-Residents, Apr...

Original Language Title: Real Decreto 633/2015, de 10 de julio, por el que se modifican el Reglamento del Impuesto sobre la Renta de las Personas Físicas, aprobado por el Real Decreto 439/2007, de 30 de marzo, y el Reglamento del Impuesto sobre la Renta de no Residentes, apr...

Read the untranslated law here: http://www.boe.es/buscar/doc.php?id=BOE-A-2015-7770

Law 26/2014, of 27 November, that amending the law 35/2006 of 28 November, the tax on the income of physical persons, the consolidated text of the law on the income of non-resident tax, approved by Royal Legislative Decree 5/2004, of 5 March, and other tax rules, introduced significant changes in the regulation of the tax on the income of physical persons and the tax the Income of non-residents.

Subsequently, adopted the Royal Decree 1003 / 2014, of 5 December, amending the regulation of the tax on the Renta de las Personas Físicas, approved by Royal Decree 439/2007 of 30 March, in terms of payments and deductions for large family or people with disabilities in charge, in order to correctly apply from 1 January 2015 withholdings payments and instalments of such a tax, as well as obtain in advance the above deductions, and Royal Decree-Law 9/2015, July 10, on urgent measures to reduce the tax burden borne by the taxpayers of the tax on the income of physical persons and other measures, which increases the tax rebate with respect to the originally planned for the year 2015.

In this context, the present Royal Decree modifies the regulation of the tax on the income of physical persons and the regulation of the tax on the income of non-residents, approved, the latter, by the Royal Decree 1776 / 2004, of 30 July, in order to develop the rest of measures adopted by the aforementioned Law 26/2014 and adapt the types of income and withholding to account to the new types established by the Royal Decree-Law noted above.

The Royal Decree is divided into two articles and two final provisions.

Article 1 amends the regulation of the tax on the income of the physical people to develop, on the one hand, the rest of measures approved by the above mentioned law and whose practical implementation was conditional to the establishment of new regulatory requirements, and on the other hand, adapting the regulation of the tax to the legally established modifications.

In connection with the first objective stated, sets out the additional requirements that must be met for the application of the new exemption for reinvestment in annuities of capital gains that put manifest in the transmission of assets by taxpayers over the age of 65, as well as the consequences in the event of partial reinvestment or exceed 240,000 euros.

Also, establish the requirements for the application of the exemption to work in species yields derived from the delivery of shares to active workers, clarifying when refers to the offering of such shares is carried out under the same conditions to all workers of the company, or where appropriate, of the group or subgroup of societies.

On the other hand, specifies which vehicles have consideration of energy efficient in order to quantify the amount of remuneration in kind in the event of a transfer of the same workers for particular uses.

In addition, for the purposes of the deduction for income obtained in Ceuta and Melilla to dividends from entities that operate effectively and materially in these autonomous cities, are designated standards of identification of reserves from revenue to them would have been application the bonus tax-based.

Also the content of the new informational statements due to the insurance companies or credit of saving long term plans, insurance entities who market annuities marketed develops in which, for the purposes of the exemption previously mentioned, if the amount obtained in the transmission of any asset by one person older than 65 years and entities that carry out operations of reduction of capital with repayment of contributions are invested or distribution of share premium corresponding to values not admitted to trading on any regulated market of securities, at the time that they exclude certain income from work in species of the annual disclosure statement.

Finally, with regard to special schemes, set out, on the one hand, special rules of quantification of the tax debt and documentation that must accompany the request in the special scheme for workers displaced into Spanish territory and, secondly, in relation to capital gains for change of residence, described the term which must be declared the same , the requirements to request the postponement of the tax debt and, in its case, its extension, in certain countries or temporary displacement, and communication requirements, as well as the period of declaration in the event of non-compliance, in the case of change of residence to other States of the European Union.

Regarding the second objective, multiple adaptations of the statutory regulation to established legal changes are established.

In the scope of the exemptions, on the one hand, adapts the percentage of ownership in an entity linked to the new perimeter of links contained in tax legislation in relation to the re-employment of previously laid-off workers and, on the other hand, is incorporated into the regulatory development of the exemption of scholarships for study and research to the banking foundations which granted them in the development of their activity.

In relation to the performance of work, the changes necessary for the implementation of the new deduction are introduced in general expenses referred to in article 19.2 f) of the tax law, at the time that establish the requirements to apply the 30 percent reduction to compensation for dismissal when they perceive in fractional form.

In the field of capital yields amending Regulation of irregular incomes as a result of the removal of the application of the reduction when they perceive in fractional form.

The same modification is carried out at the level of the performance of economic activities, at the time described the requirements and application of certain reductions and new exclusive limits are incorporated in order to apply the method of objective estimate from 1 January 2016.

Finally, in terms of tax management, determining legal limits of the obligation to submit a declaration are incorporated, and in connection with withholdings and payments on account of tax, clarifies how to apply the new legal requirement of not having obtained another performance of the work with period, more than two years in the five previous tax periods and the application of the provisions of the fourth and ninth transitional provision of law the tax is perceived a deferred capital of an insurance contract or transmission of shares or shares in collective investment institutions, at the time that match the types of retention or income account to the amendments made to this matter by the Royal Decree-Law 9/2015, July 10.

The second article modifies the regulation of the tax on the income of non-residents in order to develop the provisions incorporated in the revised text of the law on the income of non-resident tax by the aforementioned Law 26/2014.

In particular, develops the new course that is allowed to taxpayers resident in other States members of the European Union with low income choose to pay as taxpayers by the tax on the income of natural persons and regulated conditions to request a refund in the event that appropriate exemption for reinvestment in residence referred to in the additional provision seven of the recast of the tax law on the income of non-residents.

By virtue, on the proposal of the Minister of finance and public administration, in accordance with the Council of State and after deliberation by the Council of Ministers at its meeting of July 10, 2015, have: first article. Modification of the regulation of the tax on physical persons income, approved by Royal Decree 439/2007 of 30 March.

The following changes are introduced in the regulation of the tax on physical persons income, approved by Royal Decree 439/2007 of 30 March: one. Amending article 1, which is worded as follows: «article 1. Compensation for dismissal or cessation of the worker.

The enjoyment of the exemption provided for in article 7.e) law 35/2006 of 28 November, tax the income of natural persons and partial modification of the tax laws on societies, on the income of non-residents and heritage will be conditioned to the real effective decoupling of the worker with the company. Will it be presumed, unless evidence to the contrary, that such disengagement is not given when in the three years following termination or cessation workers providing services to the same company or another company linked to that in the terms provided in article 18 of law 27/2014, of 27 November, tax.»

Two. Amending paragraph 1 of article 2, which is drawn up in the following way:
«(1. A efectos de lo establecido en el artículo 7.j) of the tax law, exempt the perceived public grants to study regulated when the award conforms to the principles of merit and ability, generality and non-discrimination in the conditions of access and publicity of the call.» In no event shall be exempt to study aid provided by a public entity in which recipients are exclusive or fundamentally employees or their spouses or relatives, online direct or collateral, consanguineous or by affinity, up to the third degree inclusive, of them.

For scholarships for studies granted by non-profit entities is that the special regime regulated in title II of the law 49/2002, of 23 December, tax regime of non-profit entities and tax incentives to patronage, or by banking foundations regulated by title II of the Act 26/2013 (, 27 December, boxes of savings and banking foundations in the development of its activity, shall be considered fulfilled the above principles when comply with the following requirements: to) that the recipients be generic people communities, without limitation for them it can be drawn for reasons unrelated to the nature of the studies to be carried out and the activities of its object or purpose statutory.

(b) that the announcement of the call for proposals is published in the official bulletin of the State or the autonomous community and, in a major national newspaper, on the web page of the entity.

(c) that the award is carried out on a competitive basis.

For the purposes of the provisions of the second paragraph of article 7.j) law, exempt the scholarships for research in the field described by the Royal Decree 63/2006, 27 January, which approves the Statute of researchers in training, always and when the research grants program has been recognized and registered in the general registry of research grants programs to which refers article 3 of the Royal Decree. In no event shall be regarded as grant the amounts paid within the framework of an employment contract.

For the purposes of the application of the last subparagraph of article 7.j) law, the bases of the call must be provided as a requirement or merit, express, that recipients are officials, personal way to service public administrations and teacher and researcher at the universities. «In addition, when scholarships are convened by non-profit entities that may apply the special scheme regulated in title II of law 49/2002 or by banking foundations regulated by title II of the Act 26/2013 in the development of its activity, must also meet the requirements provided for in the second subparagraph of this paragraph.»

3. Amending article 11, which is worded as follows: «article 11. Other deductible expenses.

1 may deduct the amount of 2,000 additional annual € established in the second paragraph of the letter f) of article 19.2 of the tax law, taxpayers unemployed and registered at an employment office who accept a position located in a municipality other than his habitual residence, provided that the new position required by the change of the residence.

2 to the purposes of the limit referred to in the last paragraph of the letter f) of article 19.2 of the tax law, when the taxpayer obtained in the same tax period yields derived from a job that allows you to compute higher deductible spending than those provided for in the second and third paragraph of that letter f) and other income from work deductible spending increase be attributed exclusively to intact work yields indicated in first place.

Four. Amending article 12, which is worded as follows: «article 12. Reduction of 30 percent applying to certain performances of the work.

1 income from work obtained from notoriously irregular shape in time, exclusively, the following are considered: to) the amounts paid by the company to employees on the occasion of the transfer to another place of work exceeding the amounts provided for in article 9 of this regulation.

(b) the indemnity of public schemes of Social security or passive classes, as well as benefits paid by schools of orphans and similar institutions, in cases of non-disabling injuries.

(c) benefits paid by non-disabling injury or permanent disability in any of its degrees, by companies and public bodies.

d) death benefits, and expenses for funeral or burial which exceed the free limit in accordance with article 7.r) of the tax law, of workers or officials, both those of public character as the satisfied by schools for orphans and similar institutions, companies and public bodies.

(e) the amounts paid in compensation or repair of wage supplements, pension or annuity of indefinite duration or for the modification of working conditions.

(f) amounts paid by the company to the workers for the resolution by mutual agreement of the employment relationship.

(g) literary, artistic or scientific prizes that do not benefit from this tax exemption. Prizes, to these effects, the economic considerations arising from the transfer of intellectual or industrial property rights are not considered or replace these.

On these yields, the reduction provided for in article 18.2 of the tax law only shall apply when they are charged in single tax period.

2 trying to work performance from compensation for termination of the employment relationship with a period exceeding two years received in fractional form, or income other than the above referred to in transitional provision twenty-fifth of the tax law, shall apply only from the 30 percent reduction provided for in article 18.2 of the tax law in case the quotient resulting from dividing the number of years of generation, computed from date to date, the number of tax periods of fractionation, is greater than two.

3. the reduction provided for in article 18.3 of the tax law will be applicable to the benefits in the form of capital in a perception of single payment. In the case of mixed performance, combining incomes of any type with a unique collection in the form of capital, referred only reductions will be applicable to the payment made in the form of capital.»

5. Amending article 15, which is worded as follows: «article 15. Real estate capital yields obtained from notoriously irregular shape in time.

A_efectos_de the application of the reduction provided for in article 23.3 of the tax law, are considered yields the equity obtained from notoriously irregular shape in time, exclusively, the following, when they charged in a single tax period: to) amounts obtained by the transfer or assignment of the lease of business premises.

(b) compensation received from the lessee, sublessee or assignee for damage or damage to the property.

(c) amounts obtained by the creation or transfer of rights of use or enjoyment of life.'

6. Article 16 shall be deleted.

7. Amending article 21, which is worded as follows: «article 21. Income from the capital obtained from notoriously irregular shape in time.

A_efectos_de the application of the reduction provided for in article 26.2 of the tax law, are considered income from the capital obtained from notoriously irregular shape in time, exclusively, the following, when they charged in a single tax period: to) amounts obtained by the transfer or assignment of the lease.

(b) perceived benefits of the lessee or sublessee damages or damages, in the case of lease.

(c) amounts obtained by the creation or transfer of rights of use or enjoyment of life.'

8. Modifies article 25, which is worded as follows: «article 25. Income from economic activities obtained from notoriously irregular shape in time.

A_efectos_de the application of the reduction provided for in article 32.1 of the tax law, are considered performance of economic activities obtained from notoriously irregular shape in time, exclusively, the following, when they charged in single tax period: to) grants of capital for the acquisition of depreciable fixed assets not elements.

(b) allowances and aid for cessation of economic activities.

(c) literary, artistic or scientific prizes that do not benefit from this tax exemption. Prizes, to these effects, the economic considerations arising from the transfer of intellectual or industrial property rights are not considered or replace these.

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

9. Amending article 26, which is drawn up in the following way:
«Article 26. Reductions applicable to certain income from economic activities.

1. for the application of the reduction provided for in article 32.2.1. º of the tax law, to be compliance with the requirements listed in the 32.2.2. º of the tax law and the formal obligations provided for in article 68 of this regulation.

2. for the purposes of the application of the reduction provided for in article 32.2.1. º of the tax law, when the taxpayer opt for joint taxation, shall be entitled to the same when individually meet the requirements set out in article 32.2.2. º of the tax law. In this case, the amount of the reduction to compute in the Joint Declaration will be unique, while the amount may be higher than the NET performance of economic activities of the members of the family unit that individually meet the above requirements, and shall be calculated, as well as the reduction provided for in article 32.2.3. º of the tax law taking into account the income of the family unit."

10. Amending article 30, which is worded as follows: «article 30. Determination of NET performance in the simplified direct estimation method.

The NET performance of economic activities, which may apply the simplified form of the direct estimation method, shall be determined according to the rules contained in articles 28 and 30 of the tax law, with the following specialties: 1st depreciation of tangible practice linearly according to table of depreciation simplified to be approved by the Minister of finance and public administration. About the amounts of depreciation resulting from these tables shall apply the rules of the special regime provided for reduced dimension entities in the law on corporate income tax relating to this concept.

2nd set deductible provisions and difficult to justify costs are quantified by applying the percentage of 5 per cent on the net yield, excluded this concept, provided that the resulting amount can not exceed 2,000 euros a year. However, will not be applicable that percentage of deduction where the taxpayer elects to the application of the reduction provided for in article 26.1 of this regulation.»

Eleven. Amending article 32, which is worded as follows: «article 32. Scope of application of the method of objective estimation.

1. the objective estimation method shall apply to each individually considered, economic activities determined by the Minister of finance and public administration, unless taxpayers are excluded from its application, in the terms laid down in articles 33 and 34 of this regulation or renounce it.

2 in accordance with article 31 of the tax law, this method not may apply by taxpayers when any of the following circumstances concur: to) complete returns in the immediate previous year volume to exceed any of the following amounts: to ') for the whole of their economic activities, except the agricultural, livestock and forestry , 150,000 euros per year.

To this effect, be counted all the operations with independence exists or not bound to issue invoice in accordance with the provisions of the regulation which regulates the invoicing obligations, approved by the Royal Decree 1619 / 2012, on November 30.

Without prejudice to the previous limit, the objective estimation method may not apply is when volume integral yields of the immediate previous year corresponding to operations that are required to issue invoice when the recipient is a businessman or professional acting as such, in accordance with article 2.2. to) Regulation which regulates the obligations of billing more than 75,000 euros per year.

(b') for the whole of its activities of agricultural, livestock and forestry, 250,000 euros per year.

For these purposes, are only counted operations that should sign up in the book register of sales or revenue provided for in article 68.7 this tax regulation.

Still, for the purposes of this letter to) should be calculated not only the operations corresponding to the economic activities carried out by the taxpayer, but also the corresponding to those developed by the spouse, descendants or ascendants, as well as by entities in regime of income allocation involving any of the above, in which the following circumstances :-That economic activities are identical or similar. For these purposes, means that economic activities classified in the same group in the tax on economic activities are identical or similar.

-That there is a common direction of such activities, sharing personal media or materials.

When an activity has started in the previous year, the volume of income will rise a year.

(b) that the volume of purchases in goods and services, excluding purchases of assets, in the preceding financial year exceeds the number of 150,000 euros per year. In the case of works or outsourced services, the amount thereof be taken into account for the calculation of this limit.

For this purpose, shall compute not only the volume corresponding to the economic activities carried out by the taxpayer, but also the corresponding to those developed by the spouse, descendants or ascendants, as well as by entities in regime of income allocation involving any of the above, where the circumstances referred to in the letter to) above.

When an activity has started in the previous year, the volume of purchases will rise a year.

(c) that the economic activities be developed, wholly or partly, outside the scope of application of the tax referred to in article 4 of the tax law. For these purposes, means that the collective urban transport and passenger road transport by taxis, transport of goods by road and removal services, activities, in any case, within the scope of the tax."

12. Amending article 42, which is worded as follows: «article 42. Exemption for reinvestment in annuities.

1 they will enjoy exemption capital gains that matching clear transmission of assets by taxpayers over the age of 65, provided that the total amount obtained by the transmission is intended to constitute an insured annuity on his behalf, under the conditions provided for in this article.

2. the annuity must be within six months from the date of transmission of the asset.

However, when the capital gain is subject to retention and transmission value discounting the amount of retention is entirely intended to constitute a life annuity in the cited period of six months, the term for the amount of the retention to the Constitution of the annuity will be extended until the end of the financial year following that in which the transmission is made.

3 for the application of the exemption in addition the following requirements must be met: to) the annuity contract must subscribe between the taxpayer, who will have the status of beneficiary, and an insurance company.

Annuity contracts may provide mechanisms for reversion or certain periods of benefit or formulas of assurance in case of death once constituted the annuity.

(b) the annuity shall have a frequency less than or equal a year, to begin to be perceived within the period of one year from its Constitution, and the annual amount of income may not decrease by more than five percent over the previous year.

(c) the taxpayer must report to the insurance company that the annuity that is engaged constitutes reinvestment of the amount obtained by the transfer of assets, for the purposes of the exemption provided by this article.

4. the total maximum quantity whose reinvestment in the Constitution of annuities will give right to apply the exemption is 240,000 euros.

When the reinvested amount is less than the total obtained in alienation, only shall be excluded from taxation the proportional part of the obtained equity gain that corresponds to the reinvested amount.

If as result of reinvestment of a transmission in a life annuity amount is exceeded, whereas the previous reinvestments, the amount of 240,000 euros, shall not be deemed reinvested the amount of the difference between 240,000 euros and the amount of the previous reinvestments.

When, pursuant to this article, the reinvestment is not carried out in the same year of the disposition, the taxpayer will be required to be included in the tax return for the year in which heritage gain obtained his intention to reinvest in the conditions and deadlines indicated.
5. the breach of any of the conditions laid down in this article, or the anticipation, total or partial, of the economic rights arising from the annuity constituted, will determine submission to assessment of the corresponding asset gain.

«In this case, the taxpayer fall non-exempt equity gain within the year of collection, practicing complementary autoliquidación, including interest, and will be presented within the time limit which mediate between the date in which occurs the breach and the completion of the regulatory period of declaration for the tax period in which such failure occurs.»

13. Amending article 43, which is worded as follows: «article 43. Delivery of shares to workers.

1 will be free from in-kind work yields laid down in article 42.3. f) of the tax law relevant to the delivery of shares workers active in the following cases: 1 delivery of shares of a company to its employees.

2nd also, in the case of groups of societies in which the circumstances provided for in article 42 of the code of Commerce, delivery of shares of a company of the group workers, taxpayers this tax, societies that are part of the same sub-group. In the case of shares of the parent company of the group, the delivery workers, taxpayers this tax, the companies that are part of the group.

In the previous two cases, delivery may be made both society itself that the worker pay their services, another company belonging to the group or by the public body, State society or public administration holder of the shares.

2. the application as provided in the preceding paragraph shall require compliance with the following requirements: 1 that the offer is made under the same conditions for all workers of the company and contribute to the participation in the company. In the case of groups or sub-groups of companies, cited requirement must comply in the society to which the worker to give shares provides services.

However, no means infringed this requirement when to receive the shares or participations workers demanding a minimum age, that it must be the same for all of them, or are taxpayers this tax.

2nd that each of the workers, together with their spouses or relatives to the second degree, do not have a direct or indirect participation in the society in which they provide their services or any other group, above the 5 percent.

3rd titles are maintained, at least for three years.

"Failure to comply with the time limit referred to in the previous 3rd number will motivate the obligation to submit a complementary autoliquidación, with interest on late payments, within the time limit which mediate between the date in breach of the requirement and the completion of the regulatory period of declaration for the tax period in which such failure occurs."

Fourteen. Amending article 44, which is worded as follows: «article 44. Costs of study for training or retraining of staff that do not constitute remuneration in kind.

Not shall be regarded as remuneration in kind, for the purposes of article 42.2. a) of the tax law, arranged by institutions, companies or employers and studies financed directly by them for the upgrade, training or recycling of its staff, when they come to required by the development of its activities or the characteristics of the jobs , even when its effective delivery is made by other people or specialized entities. In these cases, costs of locomotion, food and stay shall be governed as provided in article 9 of this regulation.»

15. Amending the title and paragraph 1 of rule 45, which are written in the following way: «article 45. Exempt work yields by expenses for canteens.

1 a effects as provided in article 42.3. a) of the tax law, shall be regarded as delivering products at reduced prices in canteens carried out formulas direct and indirect service delivery, supported by labour legislation, which comply with the following requirements: 1 that the provision of the service takes place during weekdays for employee or worker.

2nd to the provision of the service will not take place during the days of the employee or worker earned diets support exempt from assessment according to article 9 of this regulation.'

Sixteen. Amending article 46, which is worded as follows: «article 46. Exempt work yields per health insurance expenses.

Shall be exempt yields work in species, as laid down by article 42.3. c) of the tax law, corresponding to the premiums or contributions satisfied by companies to insurance companies for coverage of disease, when the following requirements and limits are met: 1. which disease coverage reaches to the worker, also reaching to his spouse and descendants.

2 that the premiums or contributions satisfied do not exceed 500 euros per year for each of the persons referred to in the preceding paragraph. Excess of these amounts shall constitute compensation in-kind.»

Seventeen. Amending paragraph 1 of article 46 bis, which is drawn up in the following way: «(1. A efectos de lo previsto en el artículo 42.3 e) of the tax law, shall be regarded as indirect forms of payment of amounts to the entities responsible for the public service of collective passenger transport, the delivery to the workers of cards or any other electronic means of payment that meets the following requirements» : 1 can only be used as consideration for the acquisition of transport titles that allow the use of collective passenger transport public service.

2nd the amount that can be paid with the same shall not exceed 136,36 euros per month per worker, with a limit of 1,500 euros per year.

3rd must be numbered, issued in nominative form and shall include the issuing company.

4th will be transferable.

5 No refund of your product, or of the company or third party,.

(6 the company that delivered the cards or the electronic means of payment shall take and keep relationship of the delivered to each of its workers, with expression: to) document number.

(b) annual amount available for the worker."

Eighteen. Added an article 48 bis, which is worded as follows: «article 48 bis.» Reduction of the valuation of in-kind labour income derived from the transfer of vehicles energy efficient cars.

(The valuation of in-kind work yields corresponding to the transfer of the use of motor vehicles resulting from provisions of the second paragraph of point (b)) of number 1 of article 43 of the tax law, or in the letter f) number 1 of that article, shall be reduced by 15 per cent, in the case of vehicles that fulfill the Euro 6 emissions limits laid down in annex I to Regulation (EC) No. 715/2007 of the European Parliament and of the Council of 20 June 2007, on the type-approval of motor vehicles with regard to 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 its official CO2 emissions do not exceed 120 g/km and the market value that would correspond to the vehicle if it was new, before taxes, does not exceed 25,000 euros.

This reduction shall be 20 percent when, in addition, in the case of hybrid vehicles powered by internal combustion engines that can use alternative fossil fuel (autogas - LPG - and CNG) provided that, in this case, the market value referred to in the preceding paragraph is not exceeding 35,000 euros.

The reduction will be 30 per cent in the case of any of the following categories of vehicles: 1 electric vehicle (BEV) battery.

2. electric vehicles of extended-range (E-REV).

«3rd electric vehicle plug-in hybrid (PHEV) with a minimum range of 15 kilometers provided that, in this case, the value of market that would correspond to the vehicle if it was new, before taxes, does not exceed 40,000 euros.»

Nineteen. Amending article 58, which is worded as follows: «article 58. Deduction for income obtained in Ceuta and Melilla.

1 a effects of the deduction provided for in article 68.4 of the tax law, shall be regarded as income obtained in Ceuta or Melilla as follows: to) work yields derived from benefits for unemployment and those referred to in article 17.2. to) of the tax law.
(b) in the exercise of economic activities, it means operations carried out effectively in Ceuta or Melilla those that close in those territories a commercial cycle that determine economic performance or entail the delivery of a professional service in those territories.

He is not estimated that such circumstances mediate in the case of isolated extraction, manufacture, purchase, transportation operations, input and output of genres or effects on them and, in general, when operations do not conclude on single incomes.

c) in the case of fishing and maritime activities shall apply the rules laid down in article 33 of the law of corporation tax.

(d) means that capital yields from the lease of movable property, businesses or mines, constitute an income obtained in Ceuta and Melilla when the object of the lease is located and be used effectively in these territories.

2 to the purposes of the deduction for income referred to in the so-called 2nd article 68.4.3. h °) of the tax law, entities that obtain income with a right to the application of the allowance provided for in paragraph 6 of article 33 of the law of corporation tax shall include the following information in the notes on the accounts (: a) benefits of exercise applied to bookings coming from income eligible for the application of the allowance provided for in paragraph 6 of article 33 of the law of corporation tax.

(b) benefits of exercise applied to reservations derived income without the right to the application of the aforementioned bonus.

(c) benefits of exercise distributed among the partners, with specification of the amount which corresponds to income eligible for the application of the aforementioned bonus.

((d) in the case of distribution of dividends charged to reserves, designation of the reservation applied between the two them, by the kind of benefits that come from, referred to letters a) and b) above.

Previous (Las menciones en la memoria anual continuarán efectuándo_se mientras existan reservas de las referidas en la letra a).»

20. The letter b is modified) of paragraph 2 of article 59, which is drawn up in the following way: «b) in the case of the deductions provided for in paragraphs 2, 3 and 5 of article 68 of the tax law, is added to State liquid share 50 percent of the deductions unduly practiced and the liquid autonomous or complementary fee the remaining 50 per cent.»

Twenty-one. Amending paragraphs 1 and 3 of article 61, which are written in the following way: «1. taxpayers will be required to submit and sign Declaration for this tax in the terms provided for in article 96 of the tax law. " For the purposes of paragraph 4 of that article, they shall be obliged to declare in any case the taxpayers who are entitled to deduction for double international taxation or make contributions to heritage protected from people with disability, pension plans, welfare plans insured persons, corporate welfare plans, dependency or social welfare mutuals that reduce taxable income When exercising such a right.

Full income from work, with the following limits: 1 as a general rule, 22,000 euros annually, where they come from a single payer. " This limit also applies when the case of taxpayers who receive income from more than one payer and if any of the two following situations: to) the sum of perceived quantities of the second and remaining payers, in order of amount, not exceeding the amount of 1,500 euros per year as a whole.

(b) that their unique work yields consist of passive benefits referred to in article 17.2. ((a) of the tax law and the determination of the type of applicable retention has been completed in accordance with the special procedure regulated in the 89th article) of this regulation.

(2nd 12,000 euros per year, when: to) come from more than one payer, provided that the sum of perceived quantities of the second and remaining payers, in order of amount, exceed the amount of 1,500 euros per year as a whole.

((b) compensatory pension of the spouse or annuity received by different foods than those referred to in article 7, letter k), of the tax law.

(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) when received full performance of work subject to fixed rates of retention in the 3rd and 4th of the article 80.1 of this regulation numbers.

(B) yields integrity capital and capital gains subject to retention or income account, with a set limit of 1,600 euros per year.

This letter shall not apply with respect to capital gains from transmissions or redemptions of shares or shares of collective investment institutions in which based on retention, pursuant to paragraph 2 of article 97 of this regulation, do not proceed to determine it by the amount to integrate into the tax base.

(C) income real estate charged referred to in article 85 of the tax law, not subject to retention integrity of capital yields derived from Treasury bills and subsidies for the purchase of subsidised or price assessed, with the limit set of 1,000 euros per year.»

Twenty-two. Amending article 69, which is worded as follows: «article 69. Other formal obligations of information.

1. the entities referred to in article 68.1 of the tax law must submit a disclosure statement about the certifications issued in accordance with provisions in the number 5 of the quoted article 68.1 which, in addition to their identification data, date of Constitution and amount of own funds, shall set forth the following information on the purchasers of the shares or participations (: a) name and surname.

(b) tax identification number.

(c) the amount of the acquisition.

(d) date of acquisition.

(e) percentage of participation.

The presentation of this disclosure statement will be held in the month of January of each year in relation to the subscription of shares in the previous year.

2 donations benefiting entities to which refers article 68.3. b) of the tax law, they should submit a disclosure statement on donations received during each calendar year, in which, in addition to their identification data, they shall set forth the following information concerning donors: to) name and surname.

(b) tax identification number.

(c) the amount of the donation.

(d) indication of if the donation gives the right to the application of any of the deductions approved by the autonomous communities.

The presentation of this disclosure statement will be held in the month of January of each year, in connection with the donations collected in the previous year.

3 institutions insurance or credit which they market long-term savings plans, should submit a disclosure statement in which, in addition to their identification data, they shall set forth the following information referred to those who have been holders of savings Plan long term during the exercise: to) name, surname and tax identification number.

(b) identification of the saving Plan in the long term, of which he is titular).

(c) date of opening of a long-term savings Plan. In case of having mobilized the resources of the Plan, the original date will be taken.

(d) contributions to long-term savings Plan in the exercise, including the prior to the mobilization of the Plan.

(e) income from the capital positive and negative in the exercise.

(f) in case of extinction of a long-term savings Plan, shall be recorded the date of extinction, all positive and negative capital yields obtained from the opening of the Plan, and the basis of payment, where appropriate, should be done.

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

4 the insurance entities which they market the annuities referred to in article 42 of this regulation, should submit a disclosure statement in which, in addition to their identification data, they shall set forth the following information concerning holders of annuities: to) name, surname and tax identification number.

(b) identification of the annuity, date of Constitution and provided premium.

(c) in the case of earlier, total or partial, of the economic rights arising from the annuity constituted, date in advance.

The presentation of this disclosure statement is made in the month of January of each year in relation to the information corresponding to the previous year.
5. entities that carry out operations of reduction of capital with repayment of contributions or distribution of share premium corresponding to values not admitted to trading on any regulated markets of values defined in Directive 2004/39/EC of the European Parliament and of the Council of 21 April 2004 on markets in financial instruments ((, and representative participation in the equity of companies or entities, must submit a disclosure statement relating to the operations which, in accordance with the provisions of article 75.3. h) of this regulation, are not subject to withholding, carried out in favour of natural persons, including the following data: to) complete identification of partners or participants who receive any amount goods or rights as a result of such operations, including its tax identification number and percentage of participation in the reporting entity.

(b) identification complete actions or interests affected by the reduction or that holds the one declared in the case of distribution of share premium, including class, number, rated and, where appropriate, identification code.

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

(d) amount of own funds corresponding to the shares or participations affected by reduction of capital or which holds the one declared in the case of distribution of the share premium, corresponding to the last financial year closed prior to the date of the reduction of capital or the share premium distribution and discounting in the amount of the benefits handed out prior to the date of the transaction from reserves included in quoted equity, as well as the amount of legally unavailable reserves included in own funds.

However, entities that carry out operations of reduction of capital contribution or distribution of share premium return shall not be obliged to submit the disclosure statement within the meaning of this section when in such operations involved any of the subjects bound to submit the disclosure statement referred to in article 42 of the General rules of proceedings and procedures of tax inspection and management and development of standards common procedures for the application of taxes, approved by Royal Decree 1065 / 2007, of 27 July.

The presentation of this disclosure statement is made in the month of January of each year in relation to the information corresponding to the previous year.

6 organs or management entities of the Social Security and mutual benefit societies shall provide the State tax administration agency monthly and annual information from affiliates or mutual, within a time limit set by the Minister of finance and public administration, in which may require is that the following data: to) name, surname, number of tax identification and affiliation of the same number.

(b) price and period of high regime.

(c) contributions and accrued total fees.

7 hearing in the Civil Registry data concerning births, adoptions and deaths must be provided to the State tax administration agency in place, form, terms and frequency established by the Minister of finance and public administration, who may require for this purpose, stating the following information: a) name and tax identification number of the person to which the information refers.

(b) the name, surnames, and tax identification number of the mother and, where appropriate, of the father in the case of birth, adoption, and deaths of children.

8 the insurance entities marketed individual systematic savings plans that referred to the additional provision third of the tax law must submit, in the first thirty calendar days in the month of January of the year immediately following a disclosure statement in which shall be entered the following data: to) name, surname and number of takers.

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

(c) in the case of anticipation, total or partial, of the economic rights, the amount of exempt income reported at the time of the Constitution of the annuity.

(((d) in the case of transformation of a contract of life insurance on an individual plan of systematic savings according to the fourteenth transitory provision of the tax law, the data referred to in letters a) and b) above and the manifestation of that is meets the requirement of the maximum annual limit satisfied in respect of premiums laid down in that provision.

However, in the event that the Declaration be presented in directly readable by computer, the deadline will end the 20 of February of the year immediately following.

9. informational statements 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 conditions appropriate presentation in directly readable by computer or telematic means.»

Twenty-three. Paragraph 3 of article 73 shall be deleted.

Twenty-four. Amending the number 4th of paragraph 1 of article 80, which is drawn up in the following way: «4th 15 per cent for yields derived from taught courses, conferences, symposia, seminars and similar, or derived from the development of works of literary, artistic or scientific, provided that you give the right to its exploitation. "

Twenty-five. The lyric is changed to) of paragraph 3 of article 83, which is worded in the following way: «a) in reductions provided for in article 18, paragraphs 2 and 3, and eleventh and twelfth transitional provisions of the tax law.»

For the implementation of provisions in the third paragraph of article 18.2 of the tax law, yields with period, more than two years to take into account by the payer will be those that had previously applied to the reduction referred to in that article for the calculation of the kind of withholding or payment on account of the worker in the five previous tax periods «, unless the worker to send, in the terms provided in paragraph 1 of article 88 of the rules of procedure, to that this reduction was not applied in his later autoliquidación by this tax.»

Twenty-six. Modify paragraph 5 of article 93, which is worded in the following way: of this regulation» the retention base shall be the amount in the taxable basis calculated in accordance with the tax law.

To these effects, when it is perceived a deferred capital that corresponds totally or partially to premiums paid prior to 31 December 1994, only be taken into consideration provisions of the fourth transitional provision of the tax law when, prior to the moment in which is born the obligation of retaining, the taxpayer informs the entity obliged to practice the retention or deposit to account in writing or by any other means whose reception is consistency, the total amount of deferred capital referred to in number 3 of this precept.

Twenty-seven. Amending paragraph 1 of article 95, which is worded as follows: ' 1. where yields are consideration of a professional activity, shall apply the rate of withholding tax of 15 per cent satisfied full income.»

Notwithstanding the provisions of the preceding paragraph, in the case of taxpayers who initiate the exercise of professional activities, the rate of withholding tax will be of 7 per cent in the tax period of beginning of activities and in the following two, provided they had not exercised any professional activity in the year prior to the date of commencement of activities.

For the implementation of the type of retention provided for in the preceding paragraph, taxpayers must notify the payer of income the concurrence of such circumstance, payer being obliged to keep duly signed communication.

The rate of withholding tax will be 7 per cent in the case of satisfied yields a: to) municipal tax collectors.

(b) mediators of insurance using the auxiliary external services.

(c) trade delegates from the State's society of Loterías y Apuestas del Estado.

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 law."

Twenty-eight. Amending paragraph 1 of article 97, which is worded as follows: ' 1. the retention base on the capital gains arising from transmission or redemptions of shares or shares of collective investment institutions will be the amount to integrate into the taxable income calculated in accordance with the rules governing the physical personal income tax. "
To these effects, when shares or shares of collective investment institutions had acquired prior to 31 December 1994, only be taken into consideration the ninth transitional provision of the tax law provisions when, previously when that obligation is born of retaining, the taxpayer informs the entity obliged to practice the retention or deposit to account «(, por escrito o por cualquier otro medio de cuya recepción quede constancia, el valor de transmisión a que se refiere la letra b) of the paragraph 1.1. ª) such precept.»

Twenty-nine. Point (c) is modified) of paragraph 2 of article 108, which is worded in the following way: «c) obtained income, with an indication of the identification, description and nature of concepts, as well as of the office where such income had been earned, including income not subject to withholding or income account by reason of its amount, as well as assessment excluded expenses and exempt income.»

«(No obstante, respecto de los rendimientos deel trabajo exentos previstos en las letras a) and b) of the article 42.3 of the tax law, only be required data when indirect formulas are used for the provision of services.»

Thirty. Modifies the title of title VIII, which is drawn up in the following way: «Title VIII special regimes» thirty-one. Added a chapter I to title VIII, comprehensive articles 113 to 120, whose title is drawn up in the following way: «Chapter I special regime applicable to Spanish territory displaced workers» thirty-two. Amending article 113, which is worded as follows: «article 113. Scope of application.

Individuals who acquire their fiscal residence in Spain as a result of their displacement to Spanish territory may elect to pay tax on the income of non-residents, while maintaining the status of taxpayers by the tax on the income of physical persons, when they fulfil the conditions laid down in paragraph 1 of article 93 of the tax law."

Thirty-three. Paragraphs 1 and 2 of article 114 is amended and paragraph 6 of the same article shall be deleted. Paragraphs 1 and 2 are written in the following way: «1. the application of this special scheme will involve the determination of the tax debt of the tax on the income of physical persons in accordance with the rules laid down in the revised text of the law on the income of non-resident tax, approved by Royal Legislative Decree 5/2004» 5 March, for income obtained without mediation of permanent establishment with the specifications provided for in paragraph 2 of article 93 of the tax law and in this article.

2 in particular, the following rules shall apply: a) for the purposes of the provisions of the letter b) paragraph 2 of article 93 of the tax law, not shall be obtained during the application of the special scheme yields resulting from an activity carried out prior to the date of travel to Spanish territory, or after the date of the communication provided for in paragraph 3 of article 119 of this regulation without prejudice to their taxation when yields quoted are understood to be obtained in Spanish territory in accordance with the text revised the law of tax on income of non-residents.

((b) the differential fee will result from lower tax in full fee: to ') the deductions in the quota referred to in article 26 of the revised text of the law on the income of non-resident tax. For the purposes specified in paragraph b) cited article 26, as well as the payment on account referred to in paragraph 3 below, also will become deductible met quotas to account for the tax on the income of non-residents.

(b') the deduction for double international taxation referred to in article 80 of the law of the tax applicable to the work yields obtained abroad, with a limit of 30 per cent of the portion of the total tax for all of the work yields obtained in that tax period. Of the revised text of the law on the income of non-resident tax.»

Thirty-four. Amending paragraph 3 of article 118, which is worded as follows: «3. withholdings and payments on account is practiced according to the rules of the tax on the income of physical persons, from the moment in which the taxpayer communicates to his retainer who has failed to fulfil the conditions for the application of this special scheme» enclosing a copy of the communication referred to in the preceding paragraph. At the same time, will be your retainer the communication of data provided for in article 88 of this regulation.

The calculation of new type of retention shall be as laid down in article 87 of this regulation, taking into account the total amount of the annual remuneration.»

Thirty-five. Paragraph 1 of article 119 is modified and added a new paragraph 3, which are written in the following way: «1. option for the application of the scheme be exercised by notice to the tax administration, through the model approved by the Minister of finance and public administration, who shall establish the form and place of its presentation. "

Cited communication shall contain, among other data, the identification of worker and employer or, where appropriate, of the administrator and of the entity, the date of entry into Spanish territory and the start date of the activity consisting in the high Social Security in Spain or in the documentation that allows, if necessary , the maintenance of Social security of origin legislation.

In addition, the following documentation shall be attached: to) when starting a job, ordinary or special, or statutory relationship with an employer in Spain, a supporting document issued by the employer in which is expressed the recognition of labour or statutory relationship with the taxpayer, the date of commencement of activity that were on the high Social Security in Spain the Center's work and his leadership, as well as the duration of the employment contract.

(b) in the case of a shift ordered by her employer, a copy of the letter of displacement of the employer, as well as a supporting document issued by the latter in which is expressed the start date of the activity consisting in the high Social Security in Spain or in the documentation that allows, if necessary, the maintenance of Social security of origin legislation the Center's work and his leadership, as well as the duration of the order of displacement.

«(c) in case of displacement as a result of the acquisition of the status of an entity administrator, a supporting document issued by the institution in which is expressed the date of acquisition of the status of administrator, and that the participation of the taxpayer in the State does not determine the status of entity linked on the terms laid down in article 18 of the law of corporation tax.»

«(3. Cuando el contribuyente finalice su desplazamiento a territorio español sin perder la residencia fiscal en España en dicho ejercicio, a efectos de lo dispuesto en la letra a) of paragraph 2 of article 114 of the rules of procedure shall communicate that fact to the tax administration in the period of one month since it had completed its displacement to Spanish territory» using the model of communication referred to in paragraph 1 of this article.»

Thirty-six. Added a new chapter II, title VIII, which is drawn up in the following way: «chapter II capital gains for change of residence article 121. Declaration period.

Capital gains referred to in article 95 bis of the tax law must be integrated in the taxable base corresponding to the last period which must be declared by this tax practice complementary autoliquidación, without penalty, or interest on arrears or surcharge, within the period of the tax return for the first year in which the taxpayer had no such condition as a result of the change of residence.

Article 122. Postponements by temporary displacements.

1 the tax debt postponement provided for in paragraph 4 of article 95 bis of the tax law will be governed by the rules laid down in the General Regulation of fundraising, approved by Royal Decree 939/2005, of 29 July, with the following specialties: to) requests should be made within the statement period that referred to in article 121 of this regulation , and the request shall indicate the country or territory to which the taxpayer moves his residence.

(b) the deferral will expire June 30 of the year following the end of the period of the five following exercises to the latter which must declare by this tax maximum. However, if it had expanded the cited period in accordance with paragraph 2 of this article, the expiration of the deferment shall be extended until 30 June of the year following the expiry of the new deadline.
c) where displacement is carried out for business reasons, should provide a supporting document of the employment relationship that motivates displacement issued by the employer.

d) where the taxpayer convey ownership of the shares or participations prior to the expiry of the deadline referred to in paragraph 4 of article 95 bis of the tax law, the postponement will expire on within two months from the transmission of the shares or participations.

2. when there are circumstances that justify a temporary assignment for work or to a country or territory that does not have the consideration of tax haven whose duration do not allow to the taxpayer to obtain again the taxpayer for this tax within the period of the five following exercises to the latter which must be declared by this tax, the taxpayer may request tax administration the above-mentioned deadline extension for the purpose of extending the expiration of the deferment provisions of the preceding paragraph.

The application shall be submitted in the three months prior to the completion of the five following exercises to the latter which must declare by this tax.

The request should include the reasons justifying the prolongation of the displacement as well as the period of time that is considered necessary to obtain the taxpayer again by this tax, and must be accompanied by appropriate justification.

In the light of the documentation provided, the tax administration will decide on the appropriateness of the requested extension as well as with respect to the subject of enlargement exercises.

Requests for enlargement which were not resolved expressly in the period of three months may be ignored.

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

1. the choice by the application of disciplines provided for in paragraph 6 of article 95 bis of the tax law in the event that the change of residence occurs to another Member State of the European Union or of the European economic area with which there is an effective exchange of tax information, under the terms provided in paragraph 4 of the first additional provision of law 36/2006 29 November, measures for the prevention of tax fraud, it exercised by notice to the tax administration through the model approved by the Minister of finance and public administration, who shall establish the form and place of presentation.

In the above-mentioned communication will be recorded, inter alia, the following: to) identifying the shares or participations that give rise to capital gains for change of residence.

(b) market value of the shares or participations referred to in paragraph 3 of article 95 bis of the tax law.

(c) state that moved the residence, with an indication of the place of residence, as well as the subsequent variations in the home.

The communication must be made in the period between the date of displacement and the date of expiry of the deadline for the tax return for the first year in which the taxpayer had no such condition as a result of the change of residence. Changes of address referred to in letter c) above must be communicated within the period of two months since they occur.

2 in cases that equity gain must be autoliquidación in accordance with the letter to) of paragraph 6 of article 95 bis of the tax law, the autoliquidación will be presented in the term which mediates between the date that occurs any of the circumstances referred to in the above-mentioned letter to) of paragraph 6 of article 95 bis of the tax law and the immediate following deadline «statements by the tax, or in the period of the tax return for the first year in which the taxpayer had no such condition as a result of the change of residence, if this is later.»

Thirty-seven. Adds an additional provision octave, which is worded as follows: «the eighth additional provision. Mobilization between long-term savings plans.

Pursuant to paragraph 5 of the additional provision twenty-sixth of the tax law, the holder of a long-term savings Plan can fully mobilize the economic rights of individual long-term savings and insurance funds in the individual account of long-term savings to another Savings Plan in the long run he will headline ((, without implying the provision of resources, for the purposes specified in the letter n) article 7 or the letter b) of paragraph 1 of this additional provision, under the following conditions: mobilization in those cases in which the economic rights or funds taken any lien, charge, pledge or limitation of legal or contractual provision will not be possible.

To carry out mobilization, the holder of a long-term savings Plan should contact the insurance company or credit of destination accompanying your application the identification of savings Plan long term of origin from which will be the mobilisation and the institution of origin. The application will incorporate a communication aimed at the institution of origin to this order transfer, and will include an authorization of the owner of the Savings Plan long-term to the target entity that, on your behalf, you can apply for the entity of origin mobilization, as well as all the fiscal and financial information necessary to make it. In particular, the institution of origin shall communicate the date of opening of the Savings Plan in the long term, the amounts contributed in the year underway and, separately, the total amount of the positive and negative income from capital that have occurred since the opening, including that may occur during the mobilization.

The target entity shall draw attention to the taxpayer, as express and outstanding, depending on the specific conditions of the contract of insurance, which has been set up the corresponding Individual insurance of long-term savings or Individual account of long-term savings, financial or deposit mobilization amount may be less than the amount guaranteed by the institution of origin.

In the event that there are agreements or contracts that allow to manage requests for mobilization through mediators or the sales networks of other entities, the filing of the application in any establishment of these means in the destination entity.

Within a maximum period of five working days since the target entity has all of the necessary documentation, must be, as well as checking compliance with the requirements established by law for such mobilization communicate the request to the entity of origin, indicating, at least, of long-term target savings Plan, target entity and account data that must be transferred.

Within a maximum period of ten working days counting from receipt by the entity of origin of the application with the corresponding documentation, this entity must order the bank transfer and send all the fiscal and financial information required to transfer to the target entity.

Penalties, charges or discounts may not be applied to the amount of this mobilization that will be generated as a result of the own funds transfer. To this effect, in the case of an Individual insurance of long-term savings, economic rights will be valued by the amount of the mathematical provision or the market value of the assets assigned.

In proceedings of demonstrations concerning this additional provision is warranted that the transmission of the request for transfer, cash transfer and transmission of information between the involved entities, can be made through the national electronic clearing system, through operations that, for these cases, are enabled in the system.»

Thirty-eight. Amending the third transitional provision, which is worded in the following way: «third transitional provision. Regularisation of deductions for breach of requirements.

1. when, for breach of any of the requirements, right, in whole or in part, to Miss deductions applied in tax periods that are initiated prior to 1 January 2009, improperly deducted amounts will be added to the quota of liquid state and liquid share regional exercise that there is non-compliance, the same percentage as at the time, was applied.

2. when, in tax periods subsequent to the application of Miss right, in whole or in part, to the deductions by count ahorro-empresa, the taxpayer will be required to add to liquid state and liquid autonomous or complementary fee fee accrued in the year in which have breached the requirements, improperly deducted amounts, plus interest of delay referred to in the article 26.6 of Act No. 58/2003 (, de 17 de diciembre, General Tributaria, en la forma prevista en la letra b) of paragraph 2 of article 59 of this regulation, the wording in force at 31 December 2014. "

Thirty-nine. Modifies the thirteenth transitional provision, which is worded in the following way:
«Thirteenth transitional provision. Retention rates by 2015.

1. in the tax period 2015, the scale referred to in article 85 of this regulation will be provided, as appropriate, in paragraph 2 of the first thirty additional provision of the tax law.

2. in the tax period 2015, the percentage of payments provided for in the articles 80.1, numbers 3 and 4th, 90, 95.1, 96, 99, 100, 101.2, 107 and 114.3 shall be those provided for in paragraph 3 of the first thirty additional provision of the tax law.

3. When adjustments of the rate of withholding tax in accordance with article 87 of this regulation are produced prior to July 12, the new type of applicable retention may not exceed 47 percent. After that date, the maximum rate of retention resulting from adjustments made will be 46 per cent, except in the case provided for in the last subparagraph of paragraph 2 of the thirty-first additional provision, in which 47 percent rate will apply until 31 July.

The above percentages shall be, respectively, 24 or 23 per cent, when the totality of work yields were obtained in Ceuta and Melilla and to benefit from the deduction provided for in article 68.4 this Act.'

Forty. Add a new transitional provision sixteenth, which is worded in the following way: «sixteenth transitional provision. Average annual tax reporting set wage.

En_el_caso_de performance of the work arising from the exercise of purchase options on shares or participations by the workers that the provisions of the paragraph obtained by application 4 of the transitional provision twenty fifth of the tax law, for the purpose of applying the limit laid down in point (b) 1 number) of paragraph 2 of article 18 of the tax law in the wording in force at 31 December 2014, the amount of the annual average of the set of tax filers pay will be 22,100 euros.»

Forty-one. Adds a new seventeenth transitory provision, which is worded in the following way: «seventeenth transitory provision. Breach of the requirement of maintenance actions in the general stock options delivery plans.

General schemes of delivery of purchase options on shares or participations that are regulated in article 18.2 of the tax law, in their wording into force to 31 December 2014, failure to comply with the requirement of maintaining the shares or participations acquired, at least, for three years, will motivate the obligation to submit a complementary autoliquidación including interest «, in the term that mediate between the date in breach of the requirement and the completion of the regulatory period of declaration for the tax period in which such failure occurs.»

Second article. Modification of the regulation of the tax on the income of non-residents, approved by the Royal Decree 1776 / 2004, of 30 July.

The following changes are introduced in the regulation of the tax on the income of non-residents, approved by the Royal Decree 1776 / 2004, of 30 July: one. Introduces a new article 7 bis, which is worded as follows: «article 7 bis.» Draft statement.

1. taxpayers may request the availability of a draft statement on the terms provided for in article 28 bis of the tax law.

For this purpose, the tax administration may require taxpayers the presentation of the information and documents that are necessary for its preparation.

The Minister of finance and public administration shall determine the place, time, form and procedure for notice of this requirement.

2. when the taxpayer considers that the draft declaration does not reflect your tax situation for the purposes of this tax, you must submit the Declaration, pursuant to article 28 of the revised text of the tax law.

However, you can encourage rectification of the draft when you notice containing erroneous or inaccurate data.

The Minister of finance and public administration shall determine the place, time, form and procedure for such rectification.»

Two. Amending paragraphs 1 and 3 of article 13, which are written in the following way.

«1. in General, the basis for the calculation of the obligation to withhold shall be determined in accordance with paragraph 2 of article 31 of the tax law.»

To these effects, when it is perceived by an individual a deferred capital corresponding total or partially satisfied before premiums to 31 December 1994, applies, where appropriate, the provisions of paragraph 5 of article 93 of the regulations of the tax on physical persons income.»

'3. in the case of transmissions or redemption of shares representing the capital or assets of collective investment institutions, the retention base shall be the difference between the transmission or reimbursement value and the acquisition value of the shares or participations. For these purposes, shall be deemed transmitted or reimbursed by the taxpayer values are those who bought in the first place.

To these effects, when stocks or shares representing the capital or assets of collective investment institutions had acquired by individuals prior to 31 December 1994, shall apply, where appropriate, the provisions of paragraph 1 of article 97 of the regulation of the tax on the income of physical persons.

However, in the case of reimbursements of holdings in investment funds regulated by law 35/2003, 4 November, collective investment institutions, for which, by application of the provisions of article 40.3 of the said law, there is more than one record of participants, carried out by partners that have simultaneously been holders of homogeneous holdings registered in another entity during the holding period for investments subject to refund , the rule of seniority referred to in the preceding paragraph shall apply by the managing body or marketer with carrying the reimbursement with respect to entries that in their corresponding registration of participants.

When if the circumstances referred to in the preceding paragraph, the shareholder shall be obliged to communicate this in writing or by any other means whose reception is constancy to the entity obliged to practice retention or deposit account that reimbursement is made and, in such a case, the latter shall keep such communication available to the tax authorities during the period in which it has registered on behalf of the taxpayer homogeneous shares to «the refunded and, at a minimum, during the period of limitation.»

3. Amending article 21, which is worded as follows: «article 21. Scope of application.

1 may request the application of the optional scheme regulated in this chapter taxpayers this tax that are physical persons resident in a Member State of the European Union and prove that they are in any of the following situations: to) that obtained during the exercise in Spain by performance of the work and performance of economic activities, a minimum 75 per cent of all of its income provided that such income have shown effectively during the period by the tax on the income of non-residents.

(b) that the income obtained during the exercise in Spain has been less than 90 per cent of the personal and family minimum that would have corresponded to you in accordance with their circumstances, personal and family had been resident in Spain provided that such income has actually paid during the period for income tax of non-residents and that the income obtained outside Spain was also less than the minimum.

2 a provisions in the preceding paragraphs: to) for the determination of the total income obtained by the taxpayer in the tax period all of the income obtained during that period, are taken into account irrespective of the place where it had occurred, and any that is the residence of the payer.

(b) for the qualification of the income it will assist regulatory of the physical persons income tax provisions.

(c) pensions will be calculated by aggregate net, determined in accordance with provisions in the law 35/2006 of 28 November, personal income tax and partial modification of the tax laws tax, non-resident income and on capital. Shall apply, where appropriate, article 20 and article 32.2 reductions.
3. taxpayers this tax forming part of any household modalities laid down in paragraph 1 of article 82 of law 35/2006 of 28 November, physical persons income tax and partial modification of the tax laws tax, non-resident income and on capital (, they may request that the optional scheme regulated in this chapter are applied to them taking into account the joint taxation rules contained in Title IX of this law, provided that the following conditions are met: a) the spouse and, in its case, the other members of the family unit credited his residence in another Member State of the European Union.

(((b) that the conditions laid down in paragraphs a) and b) of paragraph 1 above are met considering the totality of income derived by all members of the family unit.

(c) that the application is made by all members of the family unit or, where appropriate, by their legal representatives.

4. for the purposes of the application of the optional regime provided for in this chapter, the tax period will coincide with the calendar year. However, when the death of the taxpayer on a day other than 31 December, the tax period will end on the date of death.

The determination of the members of the family unit will be made according to the situation at 31 December of each year.»

Four. The sole additional provision renamed first additional provision, and introduces a second additional provision, which is worded in the following way: «second additional provision. Request for return by reinvesting in residence.

1 may apply total or partial refund of entered tax debt to equity gain obtained by a taxpayer resident in a Member State of the European Union or by a taxpayer resident in a Member State of the European economic area with which there is an effective exchange of information, by the transmission that has been their residence in Spain under the conditions established in this provision.

2. the taxpayer not resident in Spanish territory shall submit an application to the delegation or administration of the State Agency of tax administration in whose territory is located the building, in the period of three months from the date of the acquisition of the residence.

3. the taxpayer must be provided together with the application documentation attesting that the transmission of the residence in Spanish territory, and the subsequent acquisition of the new residence, have taken place.

The tax administration shall, in appropriate, prior checks which may be necessary, to return taxpayer entered excess.

4. for the purposes of applying the designated provision is taken into account the provisions of articles 41 and 41 bis of the regulations of the tax on physical persons income.

5. the Minister of finance and public administration shall establish model, as well as the form of presentation of such a request."

First final provision. Skill-related title.

This Royal Decree is approved under cover of the provisions of article 149.1.14. ª of the Constitution, which attributes to the State the competence in the field of general finance.

Second final provision. Entry into force.

1. this Royal Decree shall enter into force the day following its publication in the «Official Gazette», except paragraph eleven of the first article that comes into force from January 1, 2016.

2. the provisions of article 1 will be applicable to the tax periods starting from 1 January 2015, unless the paragraph 11 of that article which will be applicable to the tax periods starting from 1 January 2016.

Given in Madrid on July 10, 2015.

PHILIP R.

The Minister of finance and public administration, CRISTOBAL MONTORO ROMERO