Order Hap/1230/2015, Of 17 June, Which Approves The Model 411 "tax On Deposits In Credit Institutions. "autoliquidación" And Is Established The Conditions And The Procedure For Its Presentation And Is Modifies The Order Hap...

Original Language Title: Orden HAP/1230/2015, de 17 de junio, por la que se aprueba el modelo 411 "Impuesto sobre los Depósitos en las Entidades de Crédito. Autoliquidación" y se establecen las condiciones y el procedimiento para su presentación y se modifica la Orden HAP...

Read the untranslated law here: http://www.boe.es/buscar/doc.php?id=BOE-A-2015-7048

Law 16/2012, of 27 December, laying down several tax measures aimed at the consolidation of public finances and the impetus of economic activity by the introduced in the Spanish tax system the tax on deposits in credit institutions. Of this way, with the purpose of ensure a treatment tax harmonized in all the territory Spanish and improve so the efficiency of the system financial, is created the new tax with effects of 1 of January of 2013, establishing is its regulation in the article 19 of the mentioned law 16 / 2012.

Recently, law 18, 2014, on 15 October, adoption of urgent measures for growth, competitiveness and efficiency, has modified with effects from January 1, 2014 the type of assessment of the tax on deposits in credit institutions, fixing it by 0.03 percent, and has introduced other reforms and technical improvements in the regulation established by law 16/2012.

With regard to the management of the tax, the paragraph nine of the article 19 of this law 16 / 2012 has that them taxpayers must present it autoliquidación of the same in the month of July of the year following to that that coincides with the period tax, in the place and form that set the Minister of Hacienda and administrations public. In the autoliquidación taxpayers should disaggregate the amount resulting from each autonomous community to file the headquarters or branches where to keep the encumbered third-party funds as well as the amount of funds held by non-Presential marketing systems.

Said mandate is une to the content in the paragraph ten of the same article, in relation to the presentation of an autoliquidación of payment to has of the tax, that already was object of development policy through order HAP / 2178 / 2014, of 18 of November, by which is approves the model 410 of payment to has of the tax on them deposits in them entities of credit and is modify others standards tax.

Therefore, by virtue of the previous legal empowerment and the conferred generally by article 117 of the General Regulation of the actions and procedures of tax inspection and management and development of the standards of procedures for the application of taxes, approved by Royal Decree 1065 / 2007, of 27 July, it is necessary to approve the model 411 «tax on deposits in credit institutions. Autoliquidación». It is also convenient to modify the model of autoliquidación of the payment on account of tax, in order to provide greater clarity in the way in which should make the autoliquidación in relation to the territorial distribution of this payment on account, including information relating to Ceuta and Melilla.

The enabling general granted to the Minister of economy and Hacienda previously cited must understand is conferred today to the Minister of Hacienda and administrations public, in accordance with it willing in the article 5 and in the available end second of the Real Decree 1823 / 2011, of 21 of December, by which is restructured them departments Ministerial.

By virtue, I have: article 1. Adoption of the model 411.

Is approves the model 411 ' tax on the deposits in the entities of credit.» Autoliquidación", which appears as annex I of this order.

He cited model will be available exclusively in format e.

The number of proof that there will be of appear in the model 411 will be a number sequential whose three first digits are correspond with the code 411.

Article 2. Forced to present the model 411 compelled to present the model 411 who have the status of taxpayers of the tax on deposits in credit institutions pursuant to paragraph 6 of article 19 of the law 16/2012, of 27 December, laying by the various tax measures aimed at the consolidation of public finances and the impetus of economic activity , and do not benefit from exemption pursuant to paragraph four.

Article 3. Deadline for submission of the model 411.

The deadline for the presentation of the model 411 will be between days 1 and 31 July of the year following the one that matches the tax period.

Article 4. Manner, conditions and procedure for the presentation of the model 411.

1. the presentation of the model 411 «tax on deposits in credit institutions. «Autoliquidación» is made according to it willing in them articles 2 and 3 of the order HAP / 2194 / 2013, of 22 of November, by which is regulate them procedures and them conditions General for the presentation of certain self-assessment and statements informative of nature tax.

2 model 411 online electronic filing shall be made in accordance with the conditions and the procedure laid down in articles 6 to 11 of the order HAP/2194/2013, of 22 November, which regulates the procedures and conditions for the submission of certain self-assessment and information statements of a tax nature.

Available end first. Modification order HAP/2178/2014, of 18 November, which approves the model 410 of payment on account of tax on the deposits in credit institutions and establish the conditions and the procedure for submission and amending the order EHA/3127/2009, on 10 November, which approves the model 190 for the Declaration of the annual summary of withholdings and payments on account of tax on the Income of physical persons on performances of the work and of economic activities, awards and certain capital gains and charges of income and other tax rules are modified.

Order HAP/2178/2014, of 18 November, which approves the model 410 of payment on account of tax on the deposits in credit institutions and establish the conditions and the procedure for submission and amending the order EHA/3127/2009, on 10 November, which approves the model 190 for the Declaration of the annual summary of withholdings and payments on account of tax on the income of Individuals on performances of the work and of economic activities, awards and certain capital gains and charges of income and other tax rules are modified, is hereby amended as follows: annex to the HAP/2178 order is replaced/2014, on 18 November, which contains model 410 "payment on account of tax on the deposits in credit institutions. Autoliquidación', which appears in annex II of this order.

Second final provision. Modification of the order HAP / 2194 / 2013, of 22 of November, by which is regulate them procedures and the conditions General for the presentation of certain self-assessment and statements informative of nature tax.

Order HAP/2194/2013, of 22 November, which regulates the procedures and conditions for the submission of certain self-assessment and information statements of a tax nature, is hereby amended as follows: the model 411 includes «tax sobe deposits with credit institutions. «Autoliquidación» in the relationship of self-assessments to is concerns the paragraph 2 of the article 1 of the order HAP / 2194 / 2013, of 22 of November, by which is regulate them procedures and them conditions General for the presentation of certain self-assessment and statements informative of nature tax.

Third final provision. Modification of the order EHA/2027/2007, of 28 June, which is partially developed the Royal Decree 939/2005, of 29 July, which approves the General Regulation of fundraising, in relation to credit institutions that provide the service of collaborative revenue of the State tax administration agency management.

Order EHA/2027/2007, of 28 June, which is partially developed the Royal Decree 939/2005, of 29 July, which approves the General Regulation of fundraising, in relation to credit institutions that provide the service of collaborative revenue of the State tax administration agency management, is hereby amended as follows : In annex I, code 021-self-assessments, the following model of autoliquidación includes: model code: 411.

Name: «tax on deposits with credit institutions. «Autoliquidación».

Period of admission: 0A.

Available to finish fourth. Modification of the order EHA / 1658 / 2009, of 12 of June, by which is established the procedure and the conditions for the domiciliation of the payment of certain debts whose management has attributed it agency State of Administration tax.

The order EHA / 1658 / 2009, of 12 of June, by which is established the procedure and them conditions for the domiciliation of the payment of certain debts whose management has attributed the Agency State of Administration tax is modified as follows: one. In the annex I, «relationship of models of self-assessments whose income can be domiciled on the entities collaborating of the Agency State of Administration tax», is adds the following model: code of model: 411. «Tax on the deposits in the entities of credit.» «Autoliquidación».

Two. In the annex II, «deadlines General of presentation telematics of self-assessments with direct debit of payment», is enter the following modification:


Added the model 411 and the corresponding to the same term: model code: 411. Term: From day 1 until the 26th of July.

Available to finish fifth. Entry in force.

The present order will enter in force the day following to the of your publication in the «Bulletin official of the State».

Madrid, 17 June 2015.-the Minister of finance and public administration, Cristóbal Montoro Romero.

ANNEX I ANNEX II ELECTRONIC ELECTRONIC FORMAT