Order Hap/1067/2015, June 5, To Approve The Models Of Declaration Of Corporate Income Tax And The Tax On The Income Of Non-Resident Permanent Establishments And Entities On Attribution Regime...

Original Language Title: Orden HAP/1067/2015, de 5 de junio, por la que se aprueban los modelos de declaración del Impuesto sobre Sociedades y del Impuesto sobre la Renta de no Residentes correspondiente a establecimientos permanentes y a entidades en régimen de atribución...

Read the untranslated law here: http://www.boe.es/buscar/doc.php?id=BOE-A-2015-6310

The adoption of different regulatory provisions listed in the following paragraphs introduces changes that affect the Declaration of corporate income tax and the tax on the income of non-resident permanent establishments and entities in regime of income allocation constituted abroad with a presence in Spanish territory, of the tax periods started January 1, 2014 , making it necessary to adopt new declaration. In this sense, and dealing with the approved rules, deserve special mention the provisions listed below.

Law 16/2013, October 29, by which certain measures on environmental taxation and other tax and financial measures with effects for the tax periods starting from 1 January 2014, changed the bonus adjustment to income obtained in Ceuta and Melilla, which establishes the indefinite validity of deduction for investments in film productions and audiovisual series , and expands the basis of this deduction, including copies and advertising costs that run in charge of the producer.

Also, the law 16/2013, with effects for the tax periods starting in 2014, modifies the transitional provision thirty seventh of the text revised from corporation tax law, approved by Royal Legislative Decree 4/2004, of 5 March (in later TRLIS), who accompanied the Elimination of accelerated depreciation regulated in the TRLIS-eleventh additional provision collecting a temporary limitation in the taxable base with respect to outstanding amounts apply, to extend such limitation to the year 2014.

It also extends to 2014 the limitation on compensation for carryforwards generated in previous years for certain taxable persons; the limitation on the deduction of the difference referred to in paragraph 5 of article 12 of the TRLIS; the limitation of the corresponding deduction of goodwill, both generated in business acquisitions and in corporate restructuring operations; limits on fee reduction maximum for the application of deductions to encourage certain activities included in the cited limit deduction by reinvestment of windfall profits; and the limitation of the deduction of indefinite life intangible assets.

Second Royal Decree-Law 14/2013, 29 November, on urgent measures for the adaptation of the Spanish law to the rules of the European Union regarding supervision and solvency of financial institutions, on its final disposition, add effects for tax periods starting from 1 January 2014 a twenty second additional provision in the TRLIS.

In this disposal additional twenty second, regulates the conversion of assets deferred tax corresponding to certain provisions for impairment of loans and other assets arising from the possible insolvency of the debtors not related to the taxpayer and to certain endowments or contributions to social welfare, on credit against the tax administration systems.

Law 26/2013, of 27 December, savings and banking foundations, reflected in article 49 the taxation of foundations Bank, establishing that they will be taxed in general corporation tax regime and will not be them applicable the special tax regime laid down in the law 49/2002, of 23 December, taxation of non-profit entities with fiscal sponsorship incentives.

Also stresses the fact that in law 22/2013, of 23 December, the State budget for the year 2014, includes the extension of a large number of measures which were in force on December 31, 2013. This is the case of the application of the reduced rate of assessment it enjoyed micro when they maintain or create jobs, and treatment conferred to the expenses and investments to habituate to the employees in the use of new technologies of communication and information.

On the other hand, lists the activities that are considered to be priority of patronage during the year 2014, in accordance with article 22 of the law 49/2002, of 23 December, tax regime of non-profit entities and fiscal sponsorship incentives, as well as events which shall be regarded as events of exceptional public interest for the purposes of the provisions of article 27 of the above-mentioned law 49 / 2002. the law 1/2014, 28 February, to part-time workers protection and other urgent measures in the economic and social order in their fifth final provision modifies the TRLIS, in order to comply with the Decision of the Commission European July 17, 2013, to the tax regime applicable to certain finance lease agreements.

In accordance with the aforementioned Decision of the European Commission, in relation to the administrative authorisations granted between April 30, 2007 and June 29, 2011, both the provisions of paragraph 11 of article 115 of the TRLIS according to the current to December 31, 2012 wording, as the special taxation of shipping entities based on the tonnage in favour of economic interest groupings, regulated by law 12/1991, of 29 April, economic interest groupings, it won't apply in so far as it constitutes incompatible state aid under the terms provided by the aforementioned Decision.

Law 17/2014, of 30 September, laying down urgent measures in the field of refinancing and restructuring of corporate debt, by which modifies article 15.1, 15.2 and 15.3 of the TRLIS, establishing the absence of taxation in the case of capitalisation of debts, except that it had been the subject of a derivative acquisition by the creditor, by a different to the same nominal value. So, is expressly in law a criterion that had already been admitted by the administrative doctrine for certain cases of capitalization of debts between related entities.

Also added a new paragraph 14 to article 19 of the TRLIS, to income derived from take away and expect a tax treatment taking into account that both operations will not increase the fiscal capacity of the entities. In this way, establishing a system of attribution of the income generated in the tax base, according to financial expenses are subsequently logged.

Highlights the adoption of Royal Decree 475/2014, 13 June, about bonuses in the staff of Social security contributions (in later Royal Decree 475/2014), that recovers the no tax incentive for the bonus on the contribution to Social Security with respect to the research staff. Thus, develops the regulatory regime of the new bonuses contributions to Social Security, by regulating the object, scope, exclusions and other issues, among others, the terms that sets the compatibility of subsidies with tax deductions for research, development and innovation (in later r & d) of article 35 of the TRLIS.

The adoption of this incentive, which will be compatible with the deduction in tax tax fees, only for entities that have the consideration of small and medium-sized enterprises and provided that the requirements laid down in article 6 of this Royal Decree, give justified the need to fill in the informative annex that this ministerial order approves. Thus, article 8 of Royal Decree 475/2014, 13 June, about bonuses in the staff of Social security contributions (in later Royal Decree 475/2014), establishes that entities or companies that apply bonuses to Social Security and the deduction provided for in article 35 of the TRLIS, must also provide an annual report of activities and projects executed and researchers affected by the bonus before the State tax administration agency , to file the tax return. In this sense, it is from the point of view of the management of the tax, the most important novelty which incorporates this ministerial order.

For its part deserves special mention the law 27/2014, of 27 November, the corporate income tax (hereinafter LIS). Thus, in its sixth final disposition, modifies the TRLIS, and, in particular, with effects for the tax periods that start from 1 January 2014, amending paragraph 13 of article 19 of the TRLIS relative to the integration into the taxable allowance for impairment of loans and other assets arising from the possible insolvency of debtors that are not related to the taxable person (((, whenever not find application as provided in article 12.2. a) of the TRLIS, as well as derived from the application of the articles 13.1. b) and 14.1. f) of TRLIS, corresponding to endowments or contributions to social security systems and, where appropriate, early retirement, which have generated assets deferred tax, to introduce certain limits in such integration.
Unique disposition of regulation of the tax, approved by the Royal Decree 1777 / 2004, of 30 July, (in later regulation of the tax) empowers the Minister of finance and public administration, among other authorizations for: to) approve statement by corporate income tax model and determine the places and form of presentation of the same.

(b) approve the use of simplified or special modalities of Declaration, including the consolidated groups of societies statement.

(c) establish the assumptions in that it should present the statements by this tax in directly readable by computer or telematic means.

(d) establish documents or supporting documents that must accompany the statement.

(e) approve the payment model and determine the place and the form of the presentation of the same.

(f) approve the information model that should pay economic interest groupings and temporary unions of companies.

(g) expand, according to well-founded reasons of a technical nature, the deadline for submission of tax returns established in the tax law and its regulations when this presentation is performed via telematics.

Article 21 of the revised text of the law on the income of non-resident tax, approved by Royal Legislative Decree 5/2004, of 5 March, empowers the Minister of finance and public administration to determine the shape and the place in which permanent establishments must submit the corresponding declaration, as well as the documentation that should accompany this. The second final provision of this same text empowers the Minister of finance and public administration to adopt their Declaration of this tax, to establish the form, place and time limits for submission, as well as to establish the assumptions and conditions of presentation of them by electronic means.

Law 58/2003, of December 17, General tax, in paragraph 4 of article 98 thereof enables the Minister of finance and public administration to determine the cases and conditions in which the tax required must submit by telematic means his statements, self-assessments, communications, applications and any other document with tax significance.

On the other hand, article 92 of the General tax law empowers tax administration to designate requirements and conditions so that social collaboration through the use of techniques and electronic, telematic and computer media.

By virtue, I have: article 1. Approval of models of Declaration of corporate income tax and the tax on the income of non-residents (permanent establishments and entities in regime of income allocation constituted abroad with a presence in Spanish territory).

1 approve the models of Declaration of corporate income tax and the tax on the income of non-residents (permanent establishments and entities in regime of income allocation constituted abroad with a presence in Spanish territory) and its documents of entry or return to the tax periods initiated between January 1 and December 31, 2014 (, consisting in: to) statements of tax tax and the tax on the income of non-residents (permanent establishments and entities in regime of income allocation constituted abroad with a presence in Spanish territory): 1st model 200: statement of tax and tax on the income of non-residents (permanent establishments and entities in regime of income allocation constituted abroad with a presence in Spanish territory) , which is contained in annex I of this order.

2nd model 220: tax on Sociedades-regimen of tax groups for fiscal consolidation, which is contained in annex II of this order.

(b) income or return documents: 1 model 200: document income or corporate tax return, which is contained in annex I of this order. The number of proof that must be included in this model is a sequential number whose three first digits correspond with the 200 code.

2nd model 206: document's entry or return of the income tax from non-residents (permanent establishments and entities in regime of income allocation constituted abroad with a presence in Spanish territory), which is contained in annex I of this order. The number of proof that must be included in this model is a sequential number whose three first digits shall be consistent with the code 206.

3rd model 220: document income or tax refund on corporate-tax consolidation system, contained in annex II of this order. The number of proof that must be included in this model is a sequential number whose three first digits correspond with the 220 code.

2. the model 200, which appears as annex I to this order, applies, in General, all taxable persons of the tax and to all taxpayers by the tax on the income of non-residents (permanent establishments and entities in regime of income allocation constituted abroad with a presence in Spanish territory) forced to submit and sign the Declaration by any of these taxes.

3. the 220 model, which appears as annex II of this order, is applicable to the tax, including groups of cooperatives, which taxed by the special tax regime laid down in Chapter VII of title VII of Royal Legislative Decree 4/2004, of 5 March (in later TRLIS) and in Royal Decree 1345 / 1992, of November 6 whereby rules for the adaptation of the provisions regulating the taxation on profit consolidated groups of cooperatives societies respectively.

Article 2. Form of presentation of the models 200 and 220 of Declaration of corporate income tax and the tax on the income of non-residents (permanent establishments and entities in regime of income allocation constituted abroad with a presence in Spanish territory).

1 statements the sobreSociedades tax and the tax on the income of non-residents (permanent establishments and entities in regime of income allocation constituted abroad with a presence in Spanish territory), corresponding to the models 200, 220, as well as documents of income or return, will be presented, as foreseen in paragraph to) of article 2 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 tax nature, with the specifications set out in the following paragraphs of this article.

2. the Declaration of corporate income tax and the tax on the income of non-residents (permanent establishments and entities in regime of income allocation constituted abroad with a presence in Spanish territory), model 200, will be presented in accordance with the model adopted in the previous article of this order, signed by the declarant or by the legal representative or guardian of the same and completed all data affecting of the collected in the model.

3. respondents required to bring its accounting in accordance with the rules laid down by the Bank of Spain completed data on the balance sheet, profit and loss statement and statement of changes in equity, where the model 200, are added to these respondents, instead of those included in General.

In addition, respondents who is of compulsory insurance institutions Accounting Plan approved by the Royal Decree 1317 / 2008 of July 24, completed data on the balance sheet, profit and loss statement and statement of changes in equity, where the model 200, are added to these respondents, instead of those included in General.

In relation to collective investment institutions, both financial and real estate, it will assist in Circular 3/2008, on September 11, the National Commission of the stock market, on accounting standards, annual accounts and States of confidential information of collective investment undertakings. Consequently, these institutions also completed data on the balance sheet, profit and loss statement and statement of changes in equity, in a specific section instead of those included in General.

Respondents required to bring its accounting in accordance with the order EHA/1327/2009, of 26 May, on special rules for the development, documentation and presentation of the accounting information of the reciprocal guarantee companies, completed data on the balance sheet, profit and loss statement and statement of changes in equity, where the model 200 is incorporated to these reporting , instead of those included in General.
4. the presentation of the statements of the tax corresponding to the tax groups, including cooperatives, which pay tax by the tax consolidation regime established in Chapter VII of title VII of the TRLIS and in the Royal Decree 1345 / 1992, of November 6, respectively, model 220, it shall be as indicated in paragraph 1 of the present article 2.

Statements which, in accordance with the provisions of paragraph 3 of article 65 of the TRLIS, are forced to make each one of the companies making up the group, including the parent company or group header entity, will be formulated in the model 200, which will be completed in all respects, to encrypt the theoretical liquid amounts that would be admitted or perceived by the respective entities in individual tax regime taking into account that the limit of adjustment to the accounting profit for financial expenses comes group and not the individual limit of the entity. Such statements shall be submitted as indicated in paragraph 1 of the present article 2. Recognized electronic certificates must be issued according to the conditions established law 59/2003, of 19 December, electronic signature. Also, when the settlement contained in those statements is a taxable negative or equal to zero, must dispatched, however, on 200 models details relating to bonuses and deductions.

In the former case, dominant companies or entities headers of groups must be included, in the relevant section of the 220 model, safe code verification of each of the individual statements of the companies making up the same, including the Declaration of the parent company or head entity of the group, referred to in the preceding paragraph.

5 the taxpayer or passive subject must submit electronically through the electronic site of the Agencia Estatal de Administración Tributaria (e-mail https://www.agenciatributaria.gob.es), the following completed documents: to) taxpayers of tax involving certain positive income derived by non-resident entities pursuant to article 107 of the TRLIS tax base. , must, in addition, the following information relating to each of the non-resident entities in Spanish territory: 1 balance sheet and profit and loss account.

2. justification of taxes satisfied with respect to the positive income that should be included in the tax base.

((b) taxpayers by the tax on the income of non-residents (permanent establishments and entities in regime of income allocation constituted abroad with a presence in Spanish territory) shall include, where appropriate, informative memory referred to in point (b)) of paragraph 1 of article 18 of the consolidated text of the law on the income of non-resident tax approved by Royal Legislative Decree 5/2004 , March 5, (hereinafter recasted text of the law on the income of non-resident tax).

(c) the passive or contributing subjects who approved a proposal for the prior assessment of operations carried out between people or related entities, the report referred to in article 29 of the regulation of the tax, approved by the Royal Decree 1777 / 2004, of 30 July.

(d) taxable persons who obtained them by application provisions, either in article 15 or in article 45, both of the regulation of the tax, shall submit the information referred to in those articles.

(e) communication of materialization of advance investment and financing system, made pursuant to paragraph 11 of article 27 of law 19/1994, of 6 July, modification of the economic regime and Canarias tax charged to appropriations future reserve for investments in the Canary Islands.

6 has when is stated in the Declaration a correction to the balance on the account of profit and loss, as reduced by amount equal to or greater than € 50,000 in the section «other corrections to the result of the profit and loss account» (box 414 page 13 statement model), the taxpayer, previously to the presentation of the Declaration , you must describe the nature of the setting form which appears as annex III to the present order.

7 also, prior to the submission of the Declaration, will be requested additional information form which appears as annex III of this order, when the amount of the deduction generated in the year (regardless of who applies or is pending for future periods), is equal to or greater than € 50,000 in the following deductions: to) deduction for reinvestment of windfall profits (article 42 of the TRLIS corresponding to the 710 box on page 16 of the) model of Declaration): transmitted goods and goods that materializes the investment must be identified.

(b) deduction for environmental investments (article 39 of the TRLIS corresponding to the page box 792 17 statement model): investments must be identified.

(c) deduction for research and development and technological innovation (article 35 of the TRLIS corresponding to the box 798 and page 096 model of declaration 17): should identify investments and expenses giving rise to the right to deduction.

8. for the presentation of the models of statement, small and medium-sized enterprises, in the event that apart from the system of deductions for research and development and technological innovation established in article 35 of the TRLIS, have been able to apply the bonus in quotation to Social Security, should fill in the form approved in annex IV of this ministerial order.

In accordance with article 8 of Royal Decree 475/2014, 13 June, on reductions in the contributions to Social Security's research staff, an annual report of activities and projects executed and researchers affected by the bonus must be filed in these cases.

The annual report of activities and projects implemented, be collected in annex IV, which shall identify the project or activity, the date start and end, the total amount of the same, as well as which corresponds with discounted prices and the amount of tax deductions.

Annual report of researchers, will be also collected in annex IV of this ministerial order, where you must identify the project or activity, names and surnames of the researchers, as well as the numbers of tax registration, affiliation to Social Security and the amounts of discounted rates and tax deductions.

9. for the presentation of the models of declaration in the cases in which, in accordance with the economic agreement with the autonomous community of the Basque country, approved by law 12/2002, of 23 May, or in the economic agreement between the State and the region of Navarre, approved by law 28/1990, of 26 December (, the declarant is subject to the legislation of the State or the tax group is subject to the corresponding to the Government fiscal consolidation regime and be taxed jointly to both administrations, State and Government, will follow the following rules: to) for the statement to present to the Government the way and place of presentation will be all that apply Depending on the model in question, which are regulated in the present order. For the statement to submit to the provincial councils of the Basque country or the region of Navarre, shape and place will be all that apply according to foral corresponding regulations, must be carried out, with each of these administrations, income or request the return which, by application of the provisions of articles 18 and 20 of the economic agreement with the autonomous community of the Basque country, and articles 22 and 27 of the agreement between the State and the region of Navarre, appropriate, using income and return documents approved by the Basque legislation, without prejudice to that, where applicable, statement models adopted in article 1(1) may arise. to) of this order.

(b) in the case of the tax groups, the companies making up the group will present, at the same time, the regime of individual taxation, model 200, declarations referred to in article 2(5) of this order to each of these administrations tax, State or provincial, in accordance with its rules of procedure.

Article 3. Payment of tax debts arising from statements of corporate income tax and the tax on the income of non-resident permanent establishments and entities in regime of income allocation constituted abroad present in Spanish territory, 200 and 220, by direct debit.
1 passive, contributing subjects or dominant societies / headers entities of groups whose tax period finished on December 31, 2014, can be used as a means of payment of tax debts arising the same direct debit in the institution's deposit that act as collaborator in revenue management (Bank, savings or Credit Union) located in Spanish territory in which the account where the payment is domiciled is open to his name.

2 direct debit referred to in the preceding paragraph may be made from July 1 until July 20, 2015, both inclusive.

3. the State tax administration agency shall order or orders of direct debit of passive, contributing subject or parent company or group to the designated collaborator entity header entity, which shall, on the date in that prompted, it will coincide with the last day of payment in voluntary period, to charge into account domiciled by entering it in the restricted account of collaboration in the collection of taxes. Subsequently, the aforementioned entity sent to taxpayer proof of payment, in accordance with specifications contained in paragraph 2 of article 3 of the order EHA/2027/2007, of 28 June, which develops partially 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 management of State Agency Tax administration, which will serve as proof of income in the public Treasury.

4. persons or entities authorized to submit electronically, statements on behalf of third parties, in accordance with articles 79 to 81 of the General Regulation of the activities and procedures of tax inspection and management and development of the standards of procedures for the application of taxes, approved by the Royal Decree 1065 / 2007 July 27, and in the order HAC/1398/2003, of May 27, which settle the cases and conditions in which may become effective collaboration in the management of taxes, and extends this expressly to certain models of Declaration and other tax documents electronic presentation, may, in this way, give transfer orders for direct debit that have previously informed you third parties they represent.

5. in any case, payments shall be made on the date of charge on account of the direct payments, whereas proof of payment which to that effect issued by the entity of deposit on the terms laid down in paragraph 3 above.

Article 4. Conditions for the electronic presentation of statements of corporate income tax and the tax on the income of non-resident permanent establishments and entities in regime of income allocation constituted abroad with a presence in Spanish territory.

1. taxpayers of tax and the tax on the income of non-residents must submit by electronic means the corresponding to this tax declaration, subject to the conditions laid down in article 6 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.

2. However, the statements that must occur before the State administration by taxpayers subject to Basque legislation may use either the models 200 and 220 approved in this order making her presentation electronically, either the model approved by the corresponding provincial legislation. In case of the model approved by the Basque legislation, use the documents of income or return that are approved in the annexes I and II of this order which will be available in the electronic site of the State tax administration agency, which can be accessed through the portal of the tax administration on the Internet (www.agenciatributaria.es) or directly at https://www.agenciatributaria.gob.es.

For the obtaining of statements that need to be presented to the provincial councils of the Basque country and the Foral community of Navarra, mentioned in article 2.9 of this order, passive or contributing subjects may connect to the electronic site of State tax administration in Internet, email address https://www.agenciatributaria.gob.es agency within the 'my files' section, select the statement filed with the State administration and print a copy of the same for submission to the provincial councils of the Basque country and the region of Navarre, using as a document income or return which corresponds from those approved by the provincial councils of the Basque country and the region of Navarre.

Article 5. Procedure for the electronic presentation of statements of corporate income tax and the tax on the income of non-resident permanent establishments and entities in regime of income allocation constituted abroad with a presence in Spanish territory.

1. the electronic Internet presentation of tax and tax statements the income of non-resident permanent establishments and entities in regime of income allocation constituted abroad with a presence in Spanish territory, shall be carried out pursuant to articles 7 to 11, both inclusive, of the order of 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.

2 to the filing by electronic means Internet, taxpayers shall, where appropriate, accompany it well information requiring prior in paragraphs 6, 7 and 8 of article 2 of this order or the communication referred to in the letter e) of paragraph 6 of article 2 of this order making use of the specific forms that have been defined for it, and that the taxpayer must submit electronically prior to the submission of the Declaration. To do this, it should be connected to the electronic site of the State tax administration on the Internet (https://www.agenciatributaria.gob.es) Agency, and within the choice of taxes and fees, through procedures, services and formalities (information and registration), select the appropriate tax concept and formalities of the procedure assigned to 200 and 206 models.

3 when the statement is submitted by electronic means, taxpayers must accompany it any documentation, applications or declarations of options not expressly referred to in the Declaration, in particular those listed in subparagraphs model to), b), c) and d) (5) of article 2 of this order, and in those cases where having presented the Declaration cited via the the Declaration would be to return and request the refund cheque of the Bank of Spain, these documents, applications or demonstrations will be presented in the electronic register of the State tax administration agency, for which the declarant or speaker should be connected to the electronic site of the State Agency of tax administration in Internet, email address https://www.agenciatributaria.gob.es and within the choice of taxes and fees, through procedures, services and formalities (information and registration), select the appropriate tax concept and the procedure for provision of documentation that corresponds according to the assigned to the model procedure.

4. Notwithstanding the foregoing, taxable persons or dominant companies or entities headers of groups that are under the system of checking on tax matters should take into account the procedure laid down in the order of 22 December 1999, which establishes the procedure for the electronic filing of the settlements that generate debts or credits which should record the current tax account.

Article 6. Deadline for submission of models 200 and 220 of Declaration of corporate income tax and the tax on the income of non-residents (permanent establishments and entities in regime of income allocation constituted abroad with a presence in Spanish territory).

1. in accordance with the provisions of paragraph 1 of article 136 of the TRLIS, the model 200 statement of corporation tax adopted in article 1 of this order, will be presented within the period of 25 calendar days after the six months following the conclusion of the tax period.
Taxable persons whose statement period had commenced prior to the entry into force of this order, subject to the provisions of the preceding paragraph, must submit the statement within 25 calendar days of the entry into force of this same order, except that they had opted to submit the declaration using the models contained in the order HAP/865/2014 , 23 May, which adopted the applicable to the tax periods initiated between January 1 and December 31, 2013, in which case the term of presentation will be indicated in the previous paragraph.

2. in accordance with the provisions of articles 21 and 38 of the consolidated text of the law on the income of non-resident tax, the 206 model of tax on income of non-residents (permanent establishments and entities in regime of income allocation constituted abroad with a presence in Spanish territory), will be presented within the period of 25 calendar days after the six months following the conclusion of the tax period.

However the above, where in accordance with the provisions of paragraph 2 of article 20 of the revised text of the law on the income of non-resident tax, is understood to be concluded the tax period for the cessation of the activity of a permanent establishment or otherwise, is made the deallocation of its investment in its day with respect to the permanent establishment as well as in cases causing the transmission of permanent establishment to another person physical or entity, those in which the House central move their residence, and when die holder of the permanent establishment, the presentation of the Declaration must be in the first twenty days of the months of April, July, October and January, according to the quarter in which there is any of the above mentioned circumstances that motivate the early conclusion of the tax period being mentioned independent of the outcome of the autoliquidación period to present.

Also, entities in regime of income allocation constituted abroad with presence in territory Spanish, in the event that they cease their activity, must present the Declaration in the first twenty days of the months of April, July, October and January, according to the quarter in which the cessation occurs.

Taxpayers referred to in this paragraph, whose declaration period had started prior to the date of entry into force of this order, must submit the statement within twenty-five calendar days following that date, except that had opted for filing a return using models and in accordance with the procedure contained in the order HAP/865/2014 23 May, above, in which case the presentation will be in the first twenty days of the months of April, July, October and January, according to the quarter in which occurs any of the circumstances mentioned above.

3. in accordance with the provisions of paragraph 2 of article 82 of the TRLIS, the model 220 approved Declaration in article 1 of this order, will be presented within the period corresponding to the statement in regime of individual taxation of the parent company or group header entity.

Sole final provision. Entry into force.

This order shall enter into force from July 1, 2015.

Madrid, 5 June 2015.-the Minister of finance and public administration, Cristóbal Montoro Romero.

Annex I here are several images in the original. See the PDF document official and authentic.

Annex II here are several images in the original. See the PDF document official and authentic.