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Order Hap/467/2015, Of 13 March, Which Approve The Models Of Declaration Of Personal Income Tax And Tax On Heritage, Year 2014, Determine The Place, Form And Time Limits For Submission Of...

Original Language Title: Orden HAP/467/2015, de 13 de marzo, por la que se aprueban los modelos de declaración del Impuesto sobre la Renta de las Personas Físicas y del Impuesto sobre el Patrimonio, ejercicio 2014, se determinan el lugar, forma y plazos de presentación de ...

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TEXT

The regulation of the Income Tax of the Physical Persons is mainly contained in Law 35/2006, of November 28, of the Tax on the Income of the Physical Persons and of partial modification of the laws of the Taxes on Companies, on Non-Resident Income and on Heritage, and on the Income Tax Regulation of the Physical Persons, approved by Royal Decree 439/2007, of March 30.

Articles 96 and 97 of the Law 35/2006 regulate the obligation to declare for the Income Tax of the Physical Persons. Pursuant to Article 96 (1), taxpayers are obliged to submit and sign a declaration for this tax, subject to the limits and conditions governing them. However, in paragraphs 2 and 3, it is excluded from the obligation to declare to taxpayers whose income does not exceed the annual gross amounts which, according to their origin or source, are indicated in the same. In addition, paragraph 4 of the said Article provides that, in any event, taxpayers who are entitled to the application of the deduction on behalf of a business, by double taxation or by international taxation, are obliged to declare contributions to protected assets of persons with disabilities, pension schemes, insured pension schemes or social welfare insurance schemes, business social security schemes and dependency insurance schemes which reduce the tax base, under the conditions laid down in regulation. To these latter effects, Article 61 of the Income Tax Regulation of the Physical Persons provides that the obligation to declare in charge of these taxpayers will only arise when they exercise the right to the practice of the corresponding reductions or deductions.

In addition, paragraph 3 of the transitional provision of Law 35/2006 provides that taxpayers who have the right to apply the transitional arrangements for the deduction for investment in habitual housing shall be obliged to to make a declaration for this Tax, as soon as they exercise the right to deduct.

With regard to the taxpayers who are obliged to declare, Article 97 of the Law 35/2006 provides, in paragraph 1, that they, at the time of filing their declaration, must determine the corresponding tax liability. and to enter it in the place, form and time limits determined by the Minister for Economic Affairs and Finance, in addition, in paragraph 2, stating that the revenue from the amount resulting from the reverse charge may be split in the form that it is regulated. determines. In this regard, Article 62 (2) of the Income Tax Regulation of the Physical Persons provides that, without prejudice to the possibility of deferment or fractionation of the payment provided for in Article 65 of Law 58/2003, 17 December, General Tax Office, and developed in Articles 44 et seq. of the General Rules of Collection, approved by Royal Decree 939/2005 of 29 July, the revenue from the amount resulting from the reverse charge may be split, without interest or surcharge, in two parts: the first, 60 per 100 of its amount, at the time of to present the declaration, and the second of the remaining 40 per 100, within the time limit determined by the Minister for Economic Affairs and Finance, where it is necessary, in order to benefit from this benefit, that the declaration be submitted within the time limit set and that it is not is a complementary self-validation.

Completes the regulation of this matter in Article 97 (6) of Law 35/2006, of 28 November, regulating the Income Tax of the Physical Persons, in which the procedure of suspension of the income from the tax liability between spouses, without interest on late payment. The regulation of the obligation to declare closes, finally, Article 96 (5) and (6) of the said Law 35/2006 of 28 November and Article 61 (5) of the Regulation on the Income Tax of the Physical Persons, in The declaration shall be made in the form, time-limits and forms laid down by the Minister for Economic Affairs and Finance, who may approve the use of simplified or special forms of declaration and determine the places of presentation of the documents and supporting documents to be accompanied by them, as well as the assumptions and conditions for the submission of statements by telematic means.

As regards taxpayers who are not required to declare, even if they are not required to make a declaration with a result to enter, if they are obliged, in accordance with the provisions of Article 65 of the Regulation of the Income Tax of the Physical Persons, to the presentation of the corresponding declaration, whether it consists in an autoliquidation or in the draft declaration duly confirmed by the taxpayer, when they request the return derived from the rules of the Income Tax of the Physical Persons, which, if necessary, it is appropriate, in accordance with Article 66.1 of the said Regulation, that in such cases the provisional liquidation which the tax administration may take, may not involve the taxpayer not obliged to make a statement of any a duty other than the refund of the previously returned interest plus the interest for late payment referred to in Article 26.6 of Law 58/2003 of 17 December 2003, General Tax.

In order to determine the amount of the refund to be made to these taxpayers, account must be taken, in addition to the payments made, of the maternity deduction which, if appropriate, corresponds to each of them. For this reason, it is not considered necessary to proceed to develop the procedure for regularisation of the tax situation referred to in article 60.5.4. of the Regulation of the Income Tax of the Physical Persons, in the cases in which the amount of the maternity allowance corresponding to the taxpayers who are not obliged to declare is higher than that which is anticipated in advance, since in such cases the regularisation which is applicable must be carried out by the taxpayer in the a corresponding declaration for the Income Tax of the Physical Persons. If not, in other words, where the amount of the advance payments received is higher than that of the maternity deduction, it is not necessary for the taxpayers not obliged to declare to supply additional information to that carried out. in the application for the advance payment of this deduction and, where appropriate, in the communication of variations affecting that advance payment, since the tax administration, having the necessary background and the necessary data, shall carry out the regularisation of its own motion, which shall, in each case, proceed.

With regard to the configuration of the Income Tax of the Physical Persons as a tax partially transferred to the Autonomous Communities, on 1 January 2010 they entered into force, pursuant to the provisions of the Final provision 5 of Law 22/2009 of 18 December 2009 regulating the system of financing of the Autonomous Communities of the common system and cities with the Statute of Autonomy and amending certain tax rules, the new regulatory powers conferred on the abovementioned Autonomous Communities in Article 46 and the amendments made by the latter's second provision in the tax rules to bring it into line with the new percentage of the 50% participation of the Autonomous Communities in this tax.

Article 46 of the aforementioned Law 22/2009 of 18 December 2009, with the same conditions and conditions, gives the Autonomous Communities normative powers regarding the amount of the minimum personal and family (a) the autonomous rate applicable to the general liquidable base; on the deductions in the autonomous full quota for personal and family circumstances, for non-business investments, by (i) application of income and by grants and public aid not exempt from the Autonomous Community and on increases or decreases in the percentages of deduction for investment in habitual housing, as referred to in Article 78 (2) of Law 35/2006, of 28 November, of the Income Tax of Persons Physical, in its wording in force on 31 December 2012. The regulations of the Autonomous Communities of the common regime that regulate the indicated aspects are available on the website of the State Agency of Tax Administration, in the electronic address http://www.agenciatributaria.es, inside the portal corresponding to the Campaign of the Tax on the Income of the Physical Persons and the Tax on the Heritage 2014.

In relation to the Tax on Heritage, a tribute given to the Autonomous Communities in the terms laid down in Organic Law 8/1980, of 22 September, of Financing of the Autonomous Communities, as well as in the rules governing the transfer of taxes from the State to the Autonomous Communities, and whose basic legislation is contained in Law 19/1991 of 6 June of the Tax on Heritage, it must be remembered that it was materially enforceable until the entry into force of the in force of Law 4/2008, of 23 December, for which the tax on the tax is abolished Patrimony, the system of monthly refund on the value added tax is generalized and other modifications are introduced in the tax legislation, norm that, without repealing the tax, has eliminated the effective obligation to contribute by the with effect from 1 January 2008.

Subsequently, the Royal Decree-Law 13/2011 of 16 September, for which the Tax on the Heritage is restored, reactivated the enforceability of that tax on a temporary basis and exclusively for the financial years 2011 and 2012. To this end, the Royal Decree-Law abolished the general allowance of 100% of the full quota, which had been introduced by Law 4/2008, cited above, and recovered the elements of the tribute which were the subject of a at the time, among which are the obligations to present a declaration, to practice self-settlement and to enter the tax liability resulting from it. At the same time, the amounts of the partial exemption from the usual housing and the exempt minimum were considerably increased, without prejudice to the regulatory powers which the Autonomous Communities have in the latter area. Law 16/2012 of 27 December, adopting various tax measures aimed at the consolidation of public finances and the promotion of economic activity, extended for the financial year 2013 the validity of the Heritage Tax. Law 22/2013, of 23 December, of General State Budgets for the year 2014, extended it for the financial year 2014.

With regard to the obligation to declare, Article 37 of Law 19/1991, in the wording given by Royal Decree-Law 13/2011, provides that they are only obliged to submit a declaration of the Tax on the taxable persons, both by personal obligation and by real obligation, whose tax share, determined in accordance with the rules of the tax and once the deductions or bonuses that proceed, are applied. However, the taxable persons of that tax shall also be obliged to declare when the value of their assets and duties, calculated in accordance with the rules of the tax and without computing such effects, charges, charges, debts or other obligations personal, it will be more than 2,000,000 euros, even if the tax rate does not result to be entered. For its part, Article 38 of the aforementioned Law provides that the declaration shall be made in the form, periods and models established by the holder of the Ministry of Economy and Finance, which may establish the assumptions and conditions for the presentation of the statements by telematic means.

With regard to the regulatory powers of the Autonomous Communities of the common system in this tax, the scope of these powers is laid down in Article 47 of Law 22/2009 of 18 December 2009 on the system of financing of the Autonomous Communities of the common system and cities with a Statute of Autonomy and amending certain tax rules, according to which the Autonomous Communities of the common system may assume normative powers over the exempt minimum, the rate of charge and the deductions and allowances of the quota, which shall be compatible with those laid down in the State rules and may not entail a change in them. For its part, Law 41/2003, of 18 November, of the patrimonial protection of Persons with Disabilities and of modification of the Civil Code, of the Law of Civil Procedure and of the Tax Law for this purpose, establishes in its Additional provision second that the Autonomous Communities may declare the exemption in the Property Tax on the assets and rights of the protected estate of persons with disabilities.

By making use of the regulatory powers conferred by Law 22/2009, the Autonomous Communities of the common system have, with effect for the financial year 2014, regulated the amounts of the minimum exempt, the rates of (a) tax or the allowance of the quota, as referred to in Articles 28.1, 30 and 33.2 of Law 19/1991, of 6 June, which shall apply to the taxable persons of the property tax resident in their respective territories. The regulations of the Autonomous Communities of the common regime that regulate the indicated aspects are available on the website of the State Agency of Tax Administration, in the electronic address http://www.agenciatributaria.es, inside the portal corresponding to the Campaign of the Tax on the Income of the Physical Persons and the Tax on the Heritage 2014.

In compliance with the normative ratings previously referred to, we proceed to the approval of the models for the declaration of the Taxes on the Income of the Physical Persons and on the Heritage, which the taxpayers must use both the tax payers who are required to declare in the financial year 2014 for one, the other or both taxes, and the taxpayers of the Income Tax of the Physical Persons not obliged to declare that they request the return derived from the the rules of the said tribute which, if appropriate, correspond to them.

In this respect, the model of the Income Tax declaration of the Physical Persons that is approved in this Order gives an answer to the provisions of article 46.5 of Law 22/2009, of 18 December, for which regulates the system of financing of the Autonomous Communities of the common system and cities with the Statute of Autonomy and changes certain tax rules, in the virtue of which the models of declaration for the Income Tax of the Persons Natural persons shall be unique, although the autonomic aspects must be duly differentiated. in order to make visible the ceded character of the tax.

Thus, the model of the Income Tax declaration of the approved physical persons must be used by all the taxpayers, whatever the Autonomous Community of the common regime in which they have had their residence in the financial year 2014, whether they are obliged to declare as if they are not and apply for the refund arising from the rules of the Income Tax of the Physical Persons which, if any, corresponds to them.

The main novelty of the Income Tax of the Physical Persons corresponding to the financial year 2014 reflected in the model of declaration approved in Annex I of this Order is intended to allow for the compensation of the negative income from the savings base arising from subordinated debt or from preference shares, or from securities received in exchange for such instruments, generated prior to 1 January 2015, with other positive income included in the the savings base, or on the general basis from the transfer of assets.

As regards autonomic deductions, in Annexes B. 1, B. 2, B. 3, B. 4. and B. 5, the necessary amendments have been made to the model of declaration to collect those in force for the financial year 2014.

In this Order the procedures for obtaining the draft declaration and its referral or making available by the State Tax Administration Agency, as well as the modification procedure, are necessary. of the draft and the confirmation of the draft by the taxpayer.

Thus, the mechanism for obtaining the reference number of the draft declaration or the tax data is maintained, so that the taxpayer can dispose of them from the first day of the campaign, without waiting for the shipment by ordinary mail. The reference number of the draft or of the tax data can be obtained through the electronic headquarters of the Tax Office, including the Tax Identification Number (NIF) of the tax or tax obligation, the amount of the tax Box 415 of the Income Tax Statement of the Physical Persons for the financial year 2013 and the mobile number on which you wish to receive it by SMS. The draft or the tax data may also be accessed directly through the electronic headquarters of the Tax Office, using recognized electronic certificates issued in accordance with the conditions laid down in Law 59/2003, 19 In December, the Electronic Signature that is admissible by the State Tax Administration Agency according to the regulations in force at each moment or a signature system with access key in a prior registration as a user, according to the set out in paragraph 3.c) and developed in Annex III to the Resolution of 17 November 2011 of the Presidency of the State Tax Administration Agency, through which identification and authentication systems other than the advanced electronic signature are approved to be electronically related to the said Agency Tax.

You may also modify or confirm the draft as well as present the tax return through the procedures described in the preceding paragraph.

In the case of confirmation of the draft declaration or of the filing of the tax return with a result to be entered, where the taxpayer does not opt for the direct debit, or in the case of partial income of the debt, payment of the resulting amount may be made by electronic means, using this signature system with access key in a prior registration as a user, in addition to a recognized electronic certificate.

In such cases, the State Tax Administration Agency shall adopt the appropriate security protocol to ensure the identity of the contributors who make the confirmation of the draft declaration.

These measures respond, on the one hand, to the objective of promoting the use of electronic or telematic means in this field among the contributors and, on the other, to achieving greater rationality and efficiency in management of the material and human resources allocated to the development of the campaign. Thus, continuing with the line established in the previous campaign, the elimination of the pre-printed model is maintained and the need for the statements to be presented on paper support have been obtained through the aid program developed by the State Tax Administration Agency.

For the purpose of continuing to provide taxpayers with the fulfilment of their tax obligations, in this Order it is appropriate to maintain in their integrity the procedure used in previous campaigns for the Bank domicile in the credit institutions that act as collaborators in the management of the payment of the tax debts resulting from certain declarations of the Income Tax of the Physical Persons. In particular, the direct debit of the bank is still reserved for the purposes of the present financial year only to the declarations which are submitted by electronic means, to those which are carried out through the aid services provided at the Agency's offices. State of Tax Administration or those authorized for that purpose by the Autonomous Communities, Cities with Statute of Autonomy and Local Entities and which are submitted electronically to the State Administration of Tax Administration, as well as to the draft declaration of the Income Tax of the Physical Persons whose confirmation is carried out by telematic, telephone or in the offices mentioned above.

Finally, with the same purpose of making it easier for taxpayers to comply with their tax obligations, the possibility of filing the Income Tax declaration of the Physical Persons and confirming or to sign the draft declaration at the offices of the tax administrations of the Autonomous Communities and Cities with a Statute of Autonomy, in accordance with the terms of the cooperation agreements signed between the Agency State of Tax Administration and those tax administrations for the Introduction of single-window tax systems.

With regard to the declaration of the Tax on Heritage, the model approved in this Order reproduces the same structure of contents of the statement of the financial year 2013, maintaining the simplification of the formal elements aimed at facilitating their processing in the computer processes related to the generation of electronic files for the electronic presentation of the declarations and with the obtaining of electronic copies of the same.

All this taking into account that, in accordance with the authorization conferred on the head of the Ministry of Economy and Finance in Article 38 of Law 19/1991, the regulator of the Tax, to establish the assumptions and conditions of presentation of the statements by telematic means, and in the light of the special economic capacity evidenced by the taxable persons obliged to declare by this tax, in this Order it is maintained as form of presentation exclusive of the declarations of the Tax on Heritage the electronic presentation through of the Internet and it is permitted that such presentation can be carried out using recognized electronic certificates, a signature system with access key in a prior registration as a user or by recording the Fiscal Identification Number (NIF) of the tax or tax obligation and the reference number of the draft or the tax data.

Identical reasons justify that, as in the years 2012 and 2013, taxpayers who submit a declaration for the Heritage Tax should also use the electronic means, or, where appropriate, the telephone, for the presentation of the Income Tax declaration of the Physical Persons or for the confirmation of the draft thereof, as appropriate.

In the case of the filing of the Heritage Tax declaration with a result to be entered, when the taxpayer does not opt for the bank domicile, or in the case of partial debt income, it may be made payment of the resulting amount by electronic means, using this signature system with access key in a prior registration as a user, in addition to a recognized electronic certificate.

The ratings to the Minister of Economy and Finance collected in this preamble should be understood by the Minister of Finance and Public Administrations in accordance with the new ministerial structure established by the Royal Decree 1823/2011 of 21 December, for which the ministerial departments are restructured.

In its virtue, I have:

CHAPTER I

Obligation to declare

Article 1. Obligation to declare for the Income Tax of the Physical Persons.

1. In accordance with the provisions of Article 96 and the transitional provision of Law 35/2006 of 28 November of 28 November of the Tax on the Income of Physical Persons and the partial modification of the laws of the Taxes on Societies, on the Income of Non-Residents and on the Heritage, and in Article 61 of the Regulation of the Tax on the Income of the Physical Persons, approved by Royal Decree 439/2007, of March 30, the taxpayers will be obliged to present and to subscribe declaration by this Tax, with the limits and conditions set out in those Articles.

2. However, taxpayers who have earned income from the following sources exclusively from the following sources, in individual or joint taxation, shall not be required to declare:

(a) Integration of work with the general limit of EUR 22,000 per year when it comes from a single payer. This limit shall also apply in the case of taxpayers who receive income from more than one payer, and either of the following two situations:

1. The sum of the amounts received from the second and the remaining payers, in order of amount, does not exceed the amount of 1,500 euros per year.

2. That their only income from the work consists of the passive benefits referred to in Article 17.2.a) of the Tax Act and the determination of the applicable withholding rate would have been made in accordance with the a special procedure laid down in Article 89,A of the Income Tax Regulation of the Physical Persons for the recipients of such benefits.

b) Integration of work with the limit of 11,200 euros per year, when:

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

2. No compensatory pensions of the spouse or annuities for food other than the parents ' perceived benefits, by virtue of a judicial decision provided for in Article 7 (k) of the Tax Law.

3. The payer of the income of the work is not obliged to retain in accordance with the provisions of article 76 of the Income Tax Regulation of the Physical Persons.

4. º Integrated returns of work subject to fixed rate of retention.

(c) Integrated capital gains and capital gains subject to withholding or entry into account, with a joint limit of EUR 1,600 per year.

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

(d) Real estate agents charged under Article 85 of the Tax Act, full income from capital not subject to withholding tax from Treasury bills and grants for the purchase of housing Official or price protection with the limit of EUR 1,000 per year.

Nor will taxpayers have to declare that they exclusively obtain full income from work, capital or economic activities, as well as property gains, with the joint limit of 1,000 euros per year. property losses of less than EUR 500.

For the purposes of determining the obligation to declare in the above terms, no account shall be taken of the exempt income or income subject to the special Gravamen on certain lotteries and bets, Regulated in the 33rd additional provision of the Tax Act.

3. Taxpayers shall be required to declare that they are entitled to the application of the transitional arrangements for the deduction for investment in housing, for the account of their business, for double taxation or for contributions to assets protected from persons with disabilities, pension schemes, insured pension schemes or social welfare insurance schemes, business social security schemes and dependency insurance schemes which reduce the tax base, when they exercise such right.

4. Without prejudice to the foregoing, the filing of the declaration shall be necessary, in any case, to request and obtain returns arising from the rules of the tribute. They have such consideration that they come for any of the following reasons:

(a) For the purpose of withholding, income on account and fractional payments of the Income Tax of the Physical Persons, corresponding to the financial year 2014.

(b) For the purposes of the Non-Resident Income Tax quotas referred to in paragraph (d) of Article 79 of Law 35/2006, of 28 November, regulating the Income Tax of the Physical Persons.

(c) For the reason of the maternity deduction provided for in Article 81 of Law 35/2006, of 28 November, regulating the Income Tax of the Physical Persons.

5. In accordance with the provisions of Article 66 of the Income Tax Regulation, taxpayers who are not required to make a declaration shall be subject to the provisional settlement referred to in Article 102. of the Tax Act, where the data provided by the taxpayer to the payer of income from the work are false, incorrect or inaccurate, and have been carried out, as a result, lower deductions than would have been from. For the practice of this provisional settlement only the actual withholding tax that is derived from the data provided by the taxpayer to the payer shall be computed.

Also, when taxpayers who are not required to make a declaration request the return that corresponds to the filing of the appropriate self-settlement or the duly confirmed draft, the settlement the tax administration may not be liable to the taxpayer for any obligation other than the refund of the previously returned interest plus the interest for late payment referred to in Article 26.6 of Law 58/2003, of 17 December, General Tax.

Article 2. Obligation to declare for the Heritage Tax.

In accordance with the provisions of Article 37 of Law 19/1991, of 6 June, of the Tax on Heritage, they will be obliged to make a declaration for this Tax, whether they are by personal obligation or by real obligation, taxable persons whose tax rate, determined in accordance with the rules governing the tax and after applying the deductions or bonuses they have made, is to be entered, or when, not giving this circumstance, the value of their goods or rights, determined in accordance with the rules governing the tax, is superior to EUR 2,000,000.

CHAPTER II

Statement Models

Article 3. Approval of the model of income tax declaration of the Physical Persons.

1. The model of the Income Tax declaration of the Physical Persons and the income or return documents, consisting of:

(a) Statement of the Income Tax of the Physical Persons, Model D-100, which is reproduced in Annex I to this Order, and consists of two copies, one for the Administration and one for the taxpayer.

(b) Income or return documents, which are reproduced in Annex II to this Order, in the following detail:

1. Model 100. Document for the entry or return of the Income Tax declaration of the Physical Persons. The number of supporting documents to be included in this document shall be a sequential number, the first three digits of which shall correspond to code 100.

2. Model 102. Second-term income document of the Income Tax declaration of the Physical Persons. The number of supporting documents to be included in this document shall be a sequential number, the first three digits of which shall correspond to code 102.

2. The model for the presentation of the income tax returns of the physical persons who are carried out through the assistance services provided in the offices of the State Administration of Tax Administration, in those of the Tax administrations of the Autonomous Communities and Cities with Autonomy Statute who have signed a collaboration agreement with the State Administration of Tax Administration for the implementation of single-window systems (a) tax, as well as in the case of other Autonomous Communities, cities with Status of Autonomy or Local Entities for the provision of the said support service, consisting of:

Model 100. Tax on the Income of the Physical Persons. Financial year 2014. Summary of the statement. Return or return document.

This model, which is reproduced in Annex III, will consist of two copies, one for the Administration and one for the taxpayer.

3. The declarations and their corresponding income or return documents signed by the declarant on printed paper obtained through the aid programme developed by the State Administration Agency shall be valid. Tax. The data printed in these declarations and in their corresponding income or return documents shall prevail over any changes or manual corrections which may occur on them, so that they do not produce any effects on the Tax administration.

The above statements must be presented in the return on "Aid programme", approved in Order EHA/702/2006 of 9 March, approving the models for the declaration of the Income Tax Natural Persons and the Tax on the Heritage, exercise 2005, the procedure for referral of the draft declaration of the Income Tax of the Physical Persons and the conditions for their confirmation are established, the place is determined, form and time-limits for the submission of the same, as well as the general conditions and the procedure for presentation by telematic or telephone means.

Article 4. Approval of the document model for the confirmation of the draft declaration of the Income Tax of the Physical Persons.

The " Model 100 is approved. Tax on the Income of the Physical Persons. Financial year 2014. Confirmation of the draft declaration. Entry or return document ", which is listed as Annex IV to this Order.

The supporting number to appear in this model will be a sequential number whose first three digits will correspond to code 101 if the result of the declaration is to be entered, and with code 103 if the result of the the declaration is to be returned or negative.

Article 5. Approval of the model of declaration of the Tax on Heritage.

The models of declaration and income document of the Tax on the Heritage to whose contents the electronic files for the electronic presentation of the declarations of said Tax will have to be adjusted electronic copies of the same. These models consist of:

a) Model D-714. " Tax on the Heritage. Declaration. Financial year 2014 ', which is reproduced in Annex V to this Order.

b) Model 714. " Tax on Heritage 2014. Entry document ', which is reproduced in Annex VI to this Order. The number of supporting documents to be included in this document shall be a sequential number, the first three digits of which shall correspond to code 714.

CHAPTER III

Draft of the Income Tax Statement of Physical Persons

Article 6. Obtaining the draft declaration of the Income Tax of the Physical Persons.

1. In accordance with the provisions of Article 98 (1) of Law 35/2006 of 28 November on the taxation of the income of physical persons, taxpayers may obtain, for information purposes only, a draft of the Tax on the Income Tax of the Physical Persons, provided that they obtain income from the following sources exclusively:

a) Workups of the job.

(b) Capital flows subject to withholding or entry into account, as well as derivatives of Treasury bills.

(c) Property gains subject to withholding or income to account, basic emancipation income as well as grants for the purchase of habitual housing and other grants, other than those with consideration of income from economic activities.

(d) Property losses arising from the transfer or repayment of shares or shares representing the capital or assets of the collective investment institutions for consideration of shares or shares.

e) Imputation of real estate income, provided that it has, at most, eight properties.

(f) Real estate and real estate assets obtained by entities on the basis of income allocation, where they have been attributed to the partners, heirs, community members or unit-holders, in accordance with the provisions of the Article 90 of the Law on the Tax of the Income of Physical Persons.

2. In the case of the data and background of the tax administration, the non-compliance with the requirements and conditions set out in the previous paragraph is evident, as well as when the tax administration lack the information necessary for the preparation of the draft declaration, in the terms laid down in Article 98 (2) of Law 35/2006 of 28 November, regulating the Income Tax of the Physical Persons, the Tax administration shall make available to the taxpayer any data it can provide the confection of the declaration by the said tax.

For these purposes, taxpayers who wish to have their tax data available may obtain them, in accordance with the provisions of paragraph 3 of this Article.

3. From April 7, 2015, the State Tax Administration Agency will make available to taxpayers the draft or tax data of the Income Tax declaration of the Physical Persons by telematic means, to through the electronic headquarters of the State Administration of Tax Administration, which can be accessed through the website of the Tax Office on the Internet (www.agenciatributaria.es) or directly at https://www.agenciatributaria.gob.es.

To obtain the reference number that allows them to access their draft or tax data on the Internet, the taxpayers must communicate their Tax Identification Number (NIF), the amount of box 415 of the declaration of the Tax on the Income of the Physical Persons for the financial year 2013, "General liquidable base subject to taxation", and the number of the mobile phone in which you wish to receive by SMS the reference number of the draft or the data tax. With such a number, the tax payers may access their tax data and the draft and, where appropriate, confirm the latter, with or without modification. In the case of obtaining the draft declaration by the option of joint taxation, the Tax Identification Number (NIF) of the spouse must also be stated.

To this end, the State Tax Administration Agency shall take the necessary control measures to ensure the identity of the person or persons applying for the reference number, as well as, where appropriate, the preservation of the data reported.

Without prejudice to the foregoing, in the case of taxpayers who are subscribed to the State Tax Administration Agency's mobile alert service, the provision of the draft reference number or, In its absence, the tax data shall also be carried out by means of the SMS message to which the reference number is communicated which allows it to access them on the Internet.

Also, the contributors included in the electronic notification system will be referred to the results of their draft or, failing that, the tax data to their electronic address enabled.

Taxpayers who have a recognized electronic certificate issued in accordance with the conditions laid down in Law 59/2003 of 19 December of Electronic Signature that is admissible by the State Agency Tax administration according to the regulations in force at each moment or a signature system with access key in a prior registration as a user, they will be able to access directly their draft or the tax data through the electronic headquarters of the State Agency for Tax Administration on the Internet, in the electronic address https://www.agenciatributaria.gob.es, in which case it shall not be necessary to record the amount of the said box 415. In the case of obtaining the draft declaration by the joint taxation option, both spouses need to have the corresponding recognised electronic certificate or access code in a previous register as a user.

The State Tax Administration Agency will transmit, by regular mail, the draft of the Income Tax declaration of the Physical Persons, or, if necessary, the tax data, to those taxpayers who would have been expressly requested to be sent by mail by selecting the appropriate box in its Statement of Income Tax of the Physical Persons of the financial year 2013, provided that the draft or the tax data were not obtained previously by any of the telematic means mentioned above.

4. In any event, failure to obtain or receive the draft declaration or the tax data shall not exonerate the taxpayer from its obligation to declare. In these cases, the declaration shall be submitted within the time, place and form set out in this Order.

5. The draft declaration shall contain at least the following documents:

a) The draft of the declaration itself and the tax data that has served as the basis for its calculation.

(b) The model 100 confirmation of the draft declaration, entry or return document referred to in Article 4.

6. By way of derogation from the foregoing paragraph, in the cases where the data and background information held by the State Tax Administration Agency shows the existence of incomplete personal data or the lack of personal or economic data necessary for the complete drafting of the draft declaration, shall be made available to the taxpayer or, where appropriate, a draft statement to be amended without which, for that reason, shall be made available to the taxpayer; In addition, the model 100 confirmation of the draft declaration, entry document or return. In such cases, the taxpayer may request the amendment of the draft received in accordance with the terms laid down in Article 7. If not, the corresponding declaration must be submitted.

An unconfirmable draft will also be made available or submitted, and consequently, without the 100 model of confirmation of the draft declaration, income or return document, to those taxpayers who are not obliged to declare whose draft yields an amount to enter as a result.

Article 7. Procedure for the modification of the draft declaration of the Income Tax of the Physical Persons.

1. In accordance with the provisions of Article 64.2 of the Income Tax Regulation, the taxpayer may request the amendment of the draft declaration for this tax when it considers that data should be added. personal or economic not included in the same or warn that it contains erroneous or inaccurate data. In no case, the amendment of the draft declaration may involve the inclusion of income other than those listed in Article 6 (1

.

The request for modification of the draft declaration, which will determine the elaboration by the State Agency of Tax Administration of a new draft declaration with its corresponding model of confirmation, document entry or return can be made through one of the following ways:

(a) By electronic means, through the electronic headquarters of the State Administration of Tax Administration, in the electronic address https://www.agenciatributaria.gob.es, with the taxpayer stating its Number of Tax Identification (NIF), the spouse's NIF in the joint statement assumptions made by both spouses, as well as the draft statement reference number. In such cases, the State Tax Administration Agency shall adopt the appropriate security protocol to ensure the identity of the contributors making the request for amendment of the draft declaration.

The modification of the draft may also be carried out by electronic means using recognized electronic certificates issued in accordance with the conditions laid down in Law 59/2003 of 19 December of Signature Electronic, which is admissible by the State Tax Administration Agency according to the regulations in force at any time or by means of the signature system with access key in a prior registration as a user, developed in Annex III of the Resolution of 17 November 2011, of the Presidency of the State Administration Agency Tax, whereby identification and authentication systems other than the advanced electronic signature are approved to be electronically related to the said Tax Agency.

In the event of modification of the draft declaration by the option of joint taxation it will be necessary for both spouses to have the appropriate electronic certificate or access code in a register prior as a user.

b) By electronic means, through the telephone, by call to number 901 20 03 45, the taxpayer communicating its Tax Identification Number (NIF), the NIF of the spouse in the alleged joint declaration by both spouses, as well as the reference number of the draft declaration. For this purpose, the State Tax Administration Agency shall adopt the necessary control measures to ensure the identity of the contributors making the request for amendment of the draft declaration.

c) By personation in any Delegation or Administration of the State Administration of Tax Administration, contributing, the taxpayer to credit its identity, among other data, its Fiscal Identification Number (NIF), the NIF of the spouse in the cases of joint declaration made by both spouses, as well as the reference number of the draft declaration.

2. The amendment of the draft declaration may also be requested in the offices of the tax administrations of the Autonomous Communities and Cities with Autonomy Statute which they have signed with the State Administration Agency. Tax a collaboration agreement for the implementation of the system of the single tax system, in the terms provided for in that convention.

3. The taxpayer may directly modify the tax allocation to the Catholic Church and/or the allocation of amounts to activities of general interest considered to be of social interest, as well as the data of the unique identifier of the account, Code International Bank Account (IBAN), which must be made, if applicable, the refund or the entry that to this effect appear in the model of confirmation of the draft declaration, document of income or return, without necessity to urge the amendment of the draft in the terms referred to in paragraph 1 above same article.

4. Where the taxpayer considers that the draft statement does not reflect its tax status for the purposes of the Income Tax of the Physical Persons and does not choose to urge the amendment of that tax in the terms set out in this Article, must submit a corresponding declaration within the time, form and place of this Order.

Article 8. Procedure for confirmation of the draft declaration of the Income Tax of the Physical Persons.

1. In accordance with the provisions of Article 98 of Law 35/2006, of 28 November, regulating the Income Tax of the Physical Persons, when the taxpayer considers that the draft of the declaration reflects his tax situation the effects of this tax may be confirmed, without the need to adhere to the identification labels provided by the State Tax Administration Agency, having the same, in this case, the consideration of the income tax return Physical Persons to all intents and purposes.

The confirmation of the draft declaration by electronic means, either through the Internet or by telephone, may be made, whatever its result, to enter, to return or negative, from April 7 and until 30 June 2015, inclusive.

If the confirmation of the draft declaration is made by any of the other routes, whatever its result, to enter, to return or negative, the deadline for making it will be the one between 11 May and 30 of June 2015, inclusive.

In any case, if the result of the draft declaration yields an amount to be entered and your payment is taken into account in accordance with the terms set out in Article 15, the confirmation of the draft declaration may not be made later on 25 June 2015, unless the second deadline is chosen to be domiciled only, in which case the confirmation may be made until 30 June 2015.

2. They will not be able to confirm the draft declaration in the terms previously commented by the contributors who are in any of the following situations:

(a) Taxpayers who have obtained exempt income with progressiveness under agreements to avoid double taxation signed by Spain.

(b) Taxpayers who compensate negative items for previous years.

(c) Taxpayers who intend to regularise tax situations arising from previously filed statements.

(d) Taxpayers who are entitled to the international double taxation deduction and exercise such right.

3. Confirmation of the draft declaration of the Income Tax of the Physical Persons with result to be entered, when the taxpayer does not opt for the bank domicile in contributing entity as means of payment of the entire amount or, where appropriate, the result of the first period.

In these cases, the confirmation of the draft declaration, its presentation and the realization of the entry shall be made by any of the following means:

a) By electronic means over the Internet. In this case, the taxpayer shall use a recognized electronic certificate issued in accordance with the conditions laid down in Law 59/2003 of 19 December of Electronic Signature, which is admissible by the State Agency of Tax administration in accordance with current regulations. In the case of joint declarations made by both spouses, the two spouses must have the appropriate electronic certificate.

Alternatively, this path may be used by the entry of the declarant's Fiscal Identification Number (NIF), the spouse's NIF in the joint declaration assumptions made by both spouses, and the corresponding access code or reference number of the draft or the tax data previously provided by the Tax Office. In such cases, the State Tax Administration Agency shall adopt the appropriate security protocol to ensure the identity of the contributors who make the confirmation of the draft declaration.

The procedure to follow will be as follows:

1. The declarant must be connected to the website of the State Agency of Tax Administration on the Internet, at the electronic address https://www.agenciatributaria.gob.es. You will then fill in the form corresponding to the International Bank Account Code (IBAN) and, where applicable, the options for splitting the payment and direct debit of the second term.

2. º Once the income has been made in the collaborating entity, confirmation of the draft will be carried out by means of the entry of the Full Reference Number (NRC) and if the declaration is accepted, the State Agency Tax administration will return the confirmation model data from the draft declaration, entry or return document, validated with a secure 16-character verification code in which it will consist, in addition to the date and time of filing, the splitting of the payment and, where appropriate, the domicile of the second term, the taxpayer must print and keep.

The contributor will be able to obtain the Full Reference Number (NRC) of the contributing entity for any of the following ways:

-directly, either in their offices or through the electronic banking services that they provide to their clients;

-by electronic means, using a recognized electronic certificate issued in accordance with the conditions laid down in Law 59/2003 of 19 December, of Electronic Signature, which is admissible by the State Agency Tax administration in accordance with current regulations;

-or electronically, by using the signature system with access key in a prior registration as a user, employed by the State Tax Administration Agency to facilitate the collaborating entities the telematic identification of those who are obliged to tax and persons who so request when paying their debts.

(b) In the offices of credit institutions acting as partners in the management of the collection (banks, savings banks or credit unions) in Spanish territory, even if the income is made outside the the time limit laid down in paragraph 1 of this Article, by means of the model of confirmation of the draft declaration, entry or return document, duly signed by the taxpayer, or by the taxpayer in the case of the joint declaration by the two spouses, in which the case must be made on the basis of International Banking Account Code (IBAN), as well as the options for splitting the payment and direct debit of the second term.

c) In ATMs, electronic banking, telephone banking, or through any other non-face-to-face banking system, of those credit institutions in the management of the collection that have established it, to the cover of the relevant security protocol. For this purpose, the taxpayer shall provide, among other data, its Tax Identification Number (NIF), as well as the supporting number of the confirmation model of the draft declaration, income document or return. In the case of a joint declaration by both spouses, the spouse's NIF must also be reported.

In the cases referred to in (b) and (c) above, the contributing entity shall subsequently provide the supporting taxpayer with the presentation and revenue made, in accordance with the specifications set out in the Annex. VII, which shall serve as a supporting document both for the presentation and entry made and for the options for splitting the payment and domicile of the second term, if any, made by the taxpayer.

4. Confirmation of the draft declaration of the Income Tax of the Physical Persons with a result to be entered, when the taxpayer opts for the bank domicile in contributing entity referred to in Article 15 as means of payment of the resulting amount or, where appropriate, of the amount corresponding to the first period.

In these cases, the confirmation of the draft declaration, its presentation and the realization of the entry shall be made by any of the following means:

a) By electronic means over the Internet. In this case, the declarant shall record, among other data, its Fiscal Identification Number (NIF) and the reference number of its draft or the corresponding access code. In the case of a joint declaration made by both spouses, the spouse's tax identification number (NIF) must also be stated. In case of confirmation of the draft joint declaration by the use of a signature system with access key on a prior record as a user, the access code of the spouse must also be entered.

Alternatively, this path may be used through the use of a recognized electronic certificate issued in accordance with the conditions laid down in Law 59/2003 of 19 December of Electronic Signature, which is admissible by the State Tax Administration Agency in accordance with the regulations in force at any time. In the case of a joint declaration by both spouses, the two spouses must have the appropriate electronic certificate.

The procedure to follow will be as follows:

1. The declarant must be connected to the website of the State Agency of Tax Administration on the Internet, at the electronic address https://www.agenciatributaria.gob.es. You will then complete the unique identifier of the account, International Bank Account Code (IBAN) and, where applicable, the options for splitting the payment and the bank address, in the form.

2. The confirmation of the draft will be carried out and if the declaration is accepted, the State Tax Administration Agency will return to the screen the data of the confirmation model of the draft of the declaration, document of entry or return, validated by a 16-character secure verification code in which it will contain, in addition to the date and time of the submission of the declaration, the order of clearance made and, where appropriate, the option of splitting payment chosen by the taxpayer, which must be printed and retained by the taxpayer.

b) By electronic means, through the telephone, by phone number 901 20 03 45. To this end, the taxpayer shall communicate, among other data, its Fiscal Identification Number (NIF), the reference number of the draft declaration, as well as the International Bank Account Code (IBAN) in which it wishes to carry out the (i) In the case of a joint declaration made by both spouses, the spouse's NIF must also be reported. The presentation, the State Tax Administration Agency will return the sure code of verification. To this end, the State Tax Administration Agency shall adopt the necessary control measures to ensure the identity of the contributors who make the communication and the confirmation of the draft declaration.

The State Tax Administration Agency shall subsequently forward to the taxpayer the supporting document corresponding to the declaration submitted in which it will consist of the Order of Domicile made and, if applicable, the Payment fractionation option chosen by the taxpayer.

c) In the offices of the State Administration of Tax Administration, as well as in the offices authorized by the Autonomous Communities, Cities with Autonomy Statute and Local Entities for the confirmation of the draft declaration and its immediate electronic transmission. To this end, the taxpayer shall submit duly subscribed to the confirmation model of the draft declaration, entry or return document, in which the data relating to the bank house order shall be recorded in the institution. contributing to the resulting amount or, where appropriate, to the amount corresponding to the first period.

The taxpayer will be given his copy of the " Model 100. Tax on the Income of the Physical Persons. Financial year 2014. Confirmation of the draft declaration. Entry or return document ", duly sealed as proof of the presentation made.

5. Confirmation of the draft declaration of the Income Tax of the Physical Persons with result to return or negative.

In these cases, the confirmation of the draft declaration, its presentation, as well as the request for the return or, if applicable, the waiver of the draft declaration shall be made by any of the following means:

a) By electronic means through the following means:

1. On the Internet, through the electronic headquarters of the State Administration of Tax Administration, in the electronic address https://www.agenciatributaria.gob.es. In this case, the declarant shall record, among other data, its Fiscal Identification Number (NIF) and the reference number of its draft or the corresponding access code. In the case of a joint declaration made by both spouses, the number of the tax identification (NIF) of the spouse must also be stated. In the case of confirmation of the draft joint declaration by the use of a signature system with access key on a prior record as a user, the access code of the spouse must be entered.

Alternatively, this path may be used through the use of a recognized electronic certificate issued in accordance with the conditions laid down in Law 59/2003 of 19 December of Electronic Signature, which is admissible by the State Tax Administration Agency in accordance with the regulations in force at any time. In the case of a joint declaration by both spouses, the two spouses must have the appropriate electronic certificate.

Confirmation of the draft will proceed and if the statement is accepted, the State Tax Administration Agency will return the confirmation model data from the draft declaration, document of the entry or return, validated with a 16-character secure verification code, in addition to the filing date and time, which the taxpayer will need to print and keep.

2. A SMS message addressed to the State Tax Administration Agency. The taxpayer shall record, among other data, its Fiscal Identification Number (NIF) and the supporting number of the confirmation model of the draft declaration, entry document or return. In the case of a joint declaration by both spouses, the spouse's NIF must also be reported.

The State Tax Administration Agency will return an SMS message to the taxpayer, accepting the confirmation of the draft declaration made along with an 8-character verification code to be retained. The State Tax Administration Agency shall subsequently forward to the taxpayer the supporting document of the submitted declaration.

If confirmation is not accepted, the State Tax Administration Agency will send an SMS message to the taxpayer communicating that circumstance and indicating the error that has existed.

This means cannot be used to confirm those draft statements whose result is to be returned and the taxpayer renounces the return in favor of the Public Treasury.

3. On the telephone, by means of call number 901 200 345 or 901 121 224, communicating the taxpayer, among other data, its Fiscal Identification Number (NIF) and the reference number of the draft declaration or, in their case, the supporting number of the case. In the case of a joint declaration made by both spouses, the spouse's NIF must also be reported. Upon presentation, the State Tax Administration Agency will return the 8-character verification code. To this end, the State Tax Administration Agency shall adopt the necessary control measures to ensure the identity of the contributors who make the communication and the confirmation of the draft declaration.

The State Tax Administration Agency will later forward to the taxpayer the supporting document of the filed declaration.

(b) In any office located in the Spanish territory of the credit institution acting as a contributor to the collection management in which the amount of the refund is to be received. In these cases, the model of confirmation of the draft declaration, entry or return document, duly subscribed by the taxpayer or taxpayers in the case of a joint declaration made by both parties, must be submitted. spouses.

(c) In cash machines, electronic banking, telephone banking or through any other non-face-to-face banking system, of those credit institutions in the management of the collection that have established it, in The amount of the refund is to be received under the appropriate security protocol. To this end, the taxpayer shall record, among other data, its Tax Identification Number (NIF), as well as the supporting number of the confirmation model of the draft declaration, entry document or return document. In the case of a joint declaration made by both spouses, the spouse's NIF must also be included.

In the cases referred to in subparagraphs (b) and (c) above, the contributing entity shall provide the supporting taxpayer with the submission of the declaration, in accordance with the specifications corresponding to the Annex VII to this Order, which shall serve as the supporting document for such an operation.

However, the means referred to in paragraphs (b) and (c) may not be used for the confirmation of the draft declaration in those cases where the outcome of the declaration is negative or when the statement is made. Taxpayer renounces the return.

d) In any office of the State Administration of Tax Administration, as well as in the offices authorized by the Autonomous Communities, Cities with Autonomy Statute and Local Entities for the confirmation of the draft of the declaration and its immediate electronic transmission. In these cases, the taxpayer will have to present the confirmation model of the draft declaration, income document or return.

e) In the offices of the Tax Administrations of the Autonomous Communities and Cities with Autonomy Statute that have signed a collaboration agreement with the State Administration of Tax Administration the introduction of single-window tax systems, in accordance with the terms laid down in that convention.

In the cases referred to in (d) and (e) above, your copy of the "Model 100" shall be delivered to the taxpayer. Tax on the Income of the Physical Persons. Financial year 2014. Confirmation of the draft declaration. Entry or return document ", duly sealed as proof of the presentation made.

6. When confirming the draft declaration, except in the cases where such confirmation is made in the offices of the credit institutions, through non-face-to-face banking, by SMS or by call to 901 121 224, taxpayers may express their choice for the tax allocation to the Catholic Church, for the allocation of amounts to activities of general interest considered to be of social interest, for both assignments or for any of them or, where appropriate, to modify the ones to such the effect of the declaration, without the need to call for the procedure to amend the draft declaration as referred to in Article 7.

In addition, in the cases referred to in paragraph 4 and in points (a) (1) and (3), (b), (c), (d) and (e) of paragraph 5 of this Article, the taxpayer may, when confirming the draft declaration, provide the data of the International Bank Account Code (IBAN) of the account to which the refund is to be made or the entry or, where appropriate, to modify those that appear in the confirmation model of the draft of the declaration, document of entry or return, without requiring the procedure for amending the draft declaration regulated in Article 7. However, the modification by telephone means of the International Bank Account Code (IBAN) will only be possible by call at 901 20 03 45.

7. Taxpayers for the Income Tax of Physical Persons who have their habitual residence abroad and those who are outside the national territory during the periods referred to in paragraph 1 of this Article, may confirm the draft declaration as well as, where appropriate, make the entry or request the return by the non-face-to-face means referred to in points (a) and (c) of paragraph 3; (a) and (1) and (c) of paragraph 5 of this Article. this article.

CHAPTER IV

Deadline for submission of statements

Article 9. Deadline for the submission of the income tax returns for the Physical Persons and the Heritage Tax.

1. The time limit for filing the Income Tax returns for the Physical Persons, whichever is the result, shall be as follows:

(a) The period from April 7 to June 30, 2015, inclusive, if the filing of the declaration is made electronically through the Internet.

(b) From 11 May to 30 June 2015, both inclusive, if the presentation of the declaration is made by any other means.

2. The provisions of the preceding paragraph shall be without prejudice to the time limit for confirmation of the draft declaration of the Income Tax for the Physical Persons set out in Article 8 and the period specifically laid down in that Article. Article 15 (3) for the direct debit of the payment of the tax debts resulting therefrom.

3. The time limit for the presentation of the declarations of the Tax on the Heritage shall be between 7 April and 30 June 2015, both inclusive, without prejudice to the period specifically laid down in Article 15.3 for the direct debit of the payment of the tax debts resulting from them.

CHAPTER V

Form and place of presentation of statements

Article 10. Form of presentation of the Income Tax returns of the Physical Persons.

Statements of the Income Tax of the Physical Persons, as well as the corresponding income or return document, shall be filed, in accordance with the provisions of Article 2 (a), (c) and (d) and in the Article 5 of Order HAP/2194/2013 of 22 November 2013 regulating the general procedures and conditions for the presentation of certain self-financing and information statements of a tax nature, with the following Specialties:

(a) The printed paper obtained through the aid program must be signed by the declarant.

In the case of a joint declaration for the Income Tax of the Physical Persons, it is already in a self-settlement or in the draft declaration duly confirmed, it will be presented by the members of the unit older family members who will act on behalf of minors and those who are legally integrated into it, in accordance with Article 45 of Law 58/2003 of 17 December, General Tax.

b) The income tax returns of the physical persons who, if any, are made through the assistance services provided in the offices of the State Administration of Tax Administration, whatever their result, may be presented, at the option of the taxpayer, in that act in the aforementioned offices for immediate electronic transmission to the State Tax Administration Agency.

Notwithstanding the foregoing, in the case of statements whose result is an amount to be entered, the admission of their filing shall be conditional on the taxpayer proceeding in that act to the bank's direct debit. the resulting or first-term income as a whole, in the case of statements in which the taxpayer has opted for the fractionation of the payment, in accordance with the terms laid down in Article 15.

May also be presented in this manner and in accordance with the provisions of the preceding paragraph, the statements of the Income Tax of the Physical Persons of spouses not legally separated in which one of them requests the suspension of the income and the other manifest the waiver of the recovery of the return, whatever the final result of his declarations, to enter, to return or negative.

To this effect, once the statement of the Income Tax of the Physical Persons has been drawn up, the printed taxpayer shall be given the copy for the person concerned of his declaration, as well as two copies, for the Administration and for the data subject, of the summary of the declaration-entry or return document, adjusted to the model 100 approved in Article 3 (2).

The delivery in the aforementioned offices of the model 100 Administration, summary of the declaration-document of income or return, duly signed by the taxpayer and in which the data relating to the (a) the payment of the second term or, where applicable, the payment options for the second term, or, where applicable, the payment options for the transfer or the waiver thereof, shall be taken into account for the submission of the Statement of the Income Tax on Physical Persons for all purposes.

Next, the accepted statement as well as the return or return document, model 100, will be delivered to the taxpayer, in which the transmission of the declaration through the Agency's Intranet will be recorded. State of Tax Administration by means of a 16-character secure verification code.

This procedure may also be applicable to the declarations of the Income Tax of the Physical Persons effected in the offices authorized by the Autonomous Communities, Cities with Statute of Autonomy and Local entities, for the provision of the said support service and which are presented therein for immediate electronic transmission to the State Tax Administration Agency.

This procedure will also apply to the declarations of the Income Tax of the Physical Persons carried out in the offices of the Tax Administrations of the Autonomous Communities and Cities with Statute of Autonomy which has been concluded with the State Administration of Tax Administration by a collaboration agreement for the implementation of a single tax system, as provided for in that agreement.

(c) Subject to the provisions of the foregoing paragraphs, taxpayers who submit a declaration for the Heritage Tax shall be obliged to submit electronically via the Internet the declaration of the Tax on the Income of the Physical Persons, and must also use the electronic means or the telephone to confirm or subscribe, if necessary, the draft of the Income Tax declaration of the Physical Persons, according to the set out in Article 8.

Article 11. Additional documentation to accompany the Income Tax return of the Physical Persons.

1. The taxpayers to whom the charge of income in the international tax transparency regime referred to in Article 91 of Law 35/2006, of 28 November, regulating the Income Tax of Persons is applied. Natural persons shall submit jointly with the declaration of that tax the following data relating to the non-resident entity in Spanish territory:

a) Social name or reason and place of the registered office.

b) Relationship of administrators.

c) Balance and profit and loss account.

d) Amount of positive income to be charged.

e) Justification of the Taxes satisfied with respect to the positive income to be imputed.

2. The taxpayers who, under the provisions of Article 27 (11) of Law 19/1994, of 6 July 1994, amending the Economic and Fiscal Regime of the Canary Islands, have carried out in the tax period advance investments of Future allocations to the reserve for investments in the Canary Islands, must present jointly with the declaration of the Income Tax of the Physical Persons communication of the said materialization and its system of financing.

3. The taxpayers who request the refund by means of a nominative cheque without crossing the Banco de España, under the provisions of Article 13.2 (b) of this Order, must present together with the income tax return Written Physical Persons containing such request.

4. Those documents or documents and, in general, any other which are not expressly provided for in the models of the declaration to be accompanied by it may be submitted via the electronic register of the State Agency. Tax Administration, regulated by Resolution of 28 December 2009, of the Presidency of the State Agency for Tax Administration for which the electronic headquarters is created and the electronic records of the State Agency are regulated Tax Administration. They may also be presented in the State Register of the State Administration of Tax Administration. This shall be without prejudice to the provisions of Article 38 (4) of Law No 30/1992 of 26 November 1992 on the Legal Regime of Public Administrations and the Common Administrative Procedure.

Article 12. Form of presentation of the declarations of the Tax on Heritage.

The declaration of the Heritage Tax shall be made compulsory by electronic means through the Internet, in accordance with the provisions of Article 2 (a) and (c) of Order HAP/2194/2013, November, which regulates the general procedures and conditions for the presentation of certain self-actions and information statements of a tax nature.

Article 13. Place of presentation and income of the Income Tax returns of the Physical Persons.

1. The taxpayers who are obliged to declare by the Income Tax of the Physical Persons must determine the tax liability that corresponds to this Tax and, if necessary, enter the resulting amount in the Public Treasury at the time of to submit the respective declarations, without prejudice to the provisions of Articles 14 and 15 of this Order for cases of fractionation and direct payment of the payment resulting from the Income Tax declaration Physical, as well as for the alleged application for suspension of the income of the tax liability, without interest on late payment, made by the married taxpayer and not legally separated from the return resulting from his or her spouse.

2. Without prejudice to the provisions of the foregoing paragraph and to the electronic filing, as referred to in Articles 16 and 17 of this Order, the declarations of the Income Tax of the Physical Persons shall be filed in function of its result, in the place corresponding to the following:

a) Statements whose result is an amount to be entered. The presentation and realization of the income shall be carried out in accordance with the provisions of Article 4.3 of Order HAP/2194/2013 of 22 November 2013 governing the procedures and general conditions for the presentation of certain autoliquidations and information statements of a tax nature.

In addition, the statements of the Income Tax of the Physical Persons effected through the assistance services provided in the offices of the State Administration of Tax Administration or in those authorized for that purpose by the Autonomous Communities, Cities with Statute of Autonomy and Local Entities may be presented directly in the aforementioned offices for their immediate electronic transmission, provided that the taxpayer has proceeded, in the in Article 15, to the direct debit of the resulting income or of the first period, if these are declarations in which the latter has opted for the fractionation of the payment.

b) Statements whose result is an amount to return with return request. The submission of the said declarations shall be made in accordance with Article 4.4 of that Order HAP/2194/2013.

In addition, in this case, the statements of the Tax on the Income of the Physical Persons may be filed directly, before any Delegation or Administration of the Tax Agency or in the offices of the Administrations The tax authorities of the Autonomous Communities and Cities with Autonomy Statute have signed a collaboration agreement with the Tax Agency for the implementation of a single-window tax system, or by registered mail to the Delegation or Administration of the tax office corresponding to its registered office fiscal.

Statements of the Income Tax of the Physical Persons effected through the assistance services provided in the offices of the State Administration of Tax Administration or in those authorized for that purpose by the Autonomous Communities, Cities with Statute of Autonomy and Local Entities, may also be presented directly in the aforementioned offices for their immediate electronic transmission.

(c) Negative statements and statements in which the return is waived in favor of the Public Treasury. The submission of the said declarations shall be made in accordance with Article 4.5 of that Order HAP/2194/2013.

In addition, in these cases, the statements of the Income Tax of the Physical Persons may be filed directly, before any Delegation or Administration of the Tax Agency or the offices of the Tax administrations of the Autonomous Communities and Cities with Autonomy Statute that have signed a collaboration agreement with the Tax Agency for the implementation of a single tax system.

Statements of the Income Tax of the Physical Persons effected through the assistance services provided in the offices of the State Administration of Tax Administration or in those authorized for that purpose by the Autonomous Communities, Cities with Statute of Autonomy and Local Entities can be presented directly in the aforementioned offices for their immediate electronic transmission.

(d) Declarations of spouses not legally separated in which, under the provisions of Article 97.6 of the Law of the Tax, one of them requests the suspension of the income and the other manifest the waiver of the recovery of the return. The statements relating to both spouses must be submitted simultaneously and together at the appropriate place, on the basis that the final result of their declarations as a result of the application of the abovementioned procedure to enter or return.

3. The presentation of the declaration may also be made at the offices of the tax administrations of the Autonomous Communities which have concluded a cooperation agreement with the State Administration of Taxation the introduction of single-window tax systems, in accordance with the terms laid down in that convention.

4. Taxpayers of the Income Tax of the Physical Persons who have their habitual residence abroad and those who are outside the national territory during the periods referred to in Article 9 of this Order may submit their declaration and, where appropriate, make the entry or request the return by electronic means in the terms, conditions and in accordance with the procedure laid down in Articles 16 and 17 of this Order.

In the case of declarations to be returned with waiver of the return or refusals, the same may be sent by registered mail to the last Delegation of the State Administration of Tax Administration in whose Demarcation had or had their habitual residence.

5. Taxpayers of the Income Tax of the Physical Persons who are under the system of current account in tax matters governed by Articles 138 to 143 of the General Rules of Procedure and the procedures of (a) the management and tax inspection and development of the common rules of the procedures for the application of the taxes, approved by Royal Decree 1065/2007 of 27 July 2007, will present their declaration in accordance with the rules laid down in the Article 6 (6) of the Order of 30 September 1999 approving the model for the application of the inclusion in the system of current account in tax matters, the place of presentation of tax declarations that generate debts or credits to be recorded in the tax account and the provisions of the provisions In Royal Decree 1108/1999 of 25 June 1999, for which the current account system in the field of taxation is regulated.

CHAPTER VI

Specialties in payment of the resulting tax debts

Article 14. Fractionation of the payment resulting from the Income Tax declaration of the Physical Persons.

In accordance with the provisions of article 62.2 of the Income Tax Regulation of the Physical Persons, and without prejudice to the possibility of deferment or fractionation of the payment provided for in Article 65 of the Law 58/2003, of December 17, General Tax, and developed in the articles 44 and following of the General Rules of Collection, approved by Royal Decree 939/2005, of July 29, the taxpayers will be able to fractionate, without interest or surcharge the amount of the tax liability resulting from your income tax return Natural persons, whether or not in the form of a self-settlement or in the draft declaration duly signed or confirmed, in two parts: the first, 60 per 100 of their amount, at the time of filing the declaration, and the second, of the 40 per 100 remaining, until 5 November 2015, inclusive.

In any case, to enjoy this benefit it will be necessary for the draft of the duly subscribed or confirmed declaration or the autoliquidation to be presented within the deadlines set, respectively, in the articles 8.1 and 9 of this Order. The entry of additional self-measures may not be split in accordance with the procedure laid down in this Article.

In the cases in which, under the provisions of Article 97.6 of Law 35/2006, of 28 November, the regulator of the Income Tax of the Physical Persons, the request for the suspension of the income of the debt Tax resulting from the declaration made by a spouse does not reach the entire amount, the rest of the tax liability may be broken down in the terms set out in the preceding paragraphs.

Article 15. Payment of the tax liability resulting from the declarations of the Income Tax on the Physical Persons and the Tax on the Heritage by bank domicile.

1. The taxpayers who choose to split the payment of the Income Tax declaration of the Physical Persons may use as a means of payment of the 40 per 100 corresponding to the second term the bank domicile in the entity of credit that acts as a contributor to the management of the collection in which they make the entry of the first term.

The taxpayers who do not wish to house the second term in a contributing entity, will have to make the payment by electronic means or directly in any office located in the territory. of these entities (Banks, Savings Banks or Credit Unions) until 5 November 2015, inclusive, using the model 102.

2. Without prejudice to the foregoing, the taxpayers who make the electronic filing of the income tax return of the Physical Persons and the Tax on the Heritage or whose declarations for the Income Tax of the Natural persons are carried out through the support services provided in the offices of the State Administration of Tax Administration, in those of the Tax Administrations of the Autonomous Communities and Cities with the Statute of Autonomy that have signed a partnership agreement with the State Agency for Tax Administration for the introduction of single-window tax systems, and in those entitled to this effect by the other Autonomous Communities, Cities with Statute of Autonomy and Local Entities, for their immediate electronic transmission, as well as the (a) to confirm the draft declaration of the Income Tax on the Income of the Physical Persons by means of telematic, telephone or telephone means, may be used as a means of payment of the tax debts resulting from the the same bank domicile in the credit institution acting as a contributor in the The management of the collection (Banco, Caja de Ahorro o Cooperativa de Crédito) is located in Spanish territory where the account in which the payment is located is open to its name.

In the event that the taxpayer opts for the fractionation of the income resulting from the income tax return of the Physical Persons and the domicile, both the first and the second term, the latter shall be carried out on the same entity and account in which the first term is registered.

3. The direct debit of the income tax declarations of the Physical Persons and the Heritage Tax referred to in the previous paragraph may be made from the 7th April to the 25th of June 2015, both inclusive.

However, if you choose to direct only the second term of the Income Tax of the Physical Persons, the same may be done until June 30, 2015.

4. The State Tax Administration Agency shall communicate the order or orders of the taxpayer's bank address to the designated contributing entity, which shall, if necessary, proceed on 30 June 2015 to take into account the amount domiciled, either the totality of the tax liability or the amount corresponding to the first term, in the case of the Income Tax of the Physical Persons, entering it within the deadlines established in the restricted account of collaboration in the collection of taxes. Subsequently, the said entity shall transmit to the taxpayer supporting the income made, in accordance with the specifications set out in Article 3 (2) of that Order, EHA/2027/2007 of 28 June, for which it is established In part, the Royal Decree 939/2005 of 29 July, approving the General Rules of Collection, in relation to the credit institutions which provide the service of collaboration in the management of the State Agency Tax administration, which will serve as a document supporting the income made in the Treasury Public.

Similarly, in the event that the taxpayer has proceeded to the domicile of the second term, in the case of the Income Tax of the Physical Persons, the collaborating entity will proceed, if appropriate, on the day November 5, 2015 to take into account that amount and to enter it within the deadlines established in the restricted account of collaboration in the collection of the taxes, referring to the tax payer of the income realized, according to the specifications referred to in Article 3 (2) of that Order, EHA/2027/2007, June 28, which will serve as a document supporting the entry into the Treasury.

5. When the taxpayers who submit by electronic means the self-validation of the Income Tax of the Physical Persons or confirm by this same way the draft declaration, they have split the payment of the tax liability in two instalments and, without having established the payment of the first term, choose to carry out the direct debit of the amount corresponding to the second term, they will not need to make any communication to the collaborating entity, since it will be the State Agency of Tax administration who communicates that address to the contributing entity identified by the taxpayer in the income or return document.

Subsequently, the contributing entity shall transmit to the taxpayer supporting the income made corresponding to that second term, in accordance with the specifications set out in Article 3 (2) of the Order EHA/2027/2007, dated June 28, which will serve as a document supporting the entry into the Treasury.

6. Persons or entities authorized to submit by electronic means declarations on behalf of third parties, in accordance with Articles 79 to 86 of the General Rules of Procedure and the Management and the tax inspection and the development of the common rules for the procedures for the application of the taxes, approved by Royal Decree 1065/2007 of 27 July 2007 and in Order HAC/1398/2003 of 27 May 2002 laying down the conditions for the the conditions under which social partnership can be effectively implemented in the management of taxes; extends expressly to the electronic filing of certain models of declaration and other tax documents, may, by this way, give transfer of the orders of domicile that have previously been communicated to them by the third parties represent.

7. In accordance with Article 38.2 of the General Tax Collection Regulation, approved by Royal Decree 939/2005 of 29 July, the payments shall be read as being made on the date of charge in the accounts of households, proof of the entry made to that effect by the credit institution in which the payment is located, which shall incorporate the specifications set out in Article 3 (2) of that Order, EHA/2027/2007 of 28 June.

CHAPTER VII

Electronic presentation of statements

Article 16. Enablement and conditions for the electronic filing of the Income Tax returns of the Physical Persons and the Heritage Tax.

1. In general, the taxpayers of the Income Tax of the Physical Persons may submit by electronic means the declaration corresponding to this Tax, subject to the conditions laid down in Article 6 of the Order HAP/2194/2013 of 22 November 2013 regulating the general procedures and conditions for the submission of certain self-financing and information statements of a tax nature.

In the case of a joint declaration of the Income Tax of the Physical Persons formulated by both spouses, both spouses must have the corresponding electronic certificate recognized.

When taxpayers are required to accompany the declaration with the additional documentation referred to in Article 11 of this Order and, in general, any documents, requests or manifestations of non-contemplated options expressly in the official models of declaration themselves, the electronic submission of the declaration shall require that the said additional documentation be presented, in the form of electronic documents, in the electronic register of the State Agency Tax Administration, regulated by Resolution of 28 December 2009, of the Chair of the State Tax Administration Agency.

2. The taxable persons of the Heritage Tax shall necessarily submit by electronic means the declaration corresponding to this tax, subject to the conditions laid down in Article 6 of the Order HAP/2194/2013, 22 of November, which regulates the general procedures and conditions for the presentation of certain self-actions and information statements of a tax nature.

Where appropriate, the taxable persons submitting a declaration for the Heritage Tax must also submit or confirm by electronic means, by internet or telephone, the declaration corresponding to the Tax on the Income of the Physical Persons or the draft of the same.

3. From 1 July 2019, the electronic filing of the Income Tax returns of the Physical Persons for the financial year 2014 may not be made.

Article 17. Procedure for the electronic filing of the autoliquidations of the Tax on the Income of the Physical Persons and the Tax on the Heritage.

1. The electronic presentation by Internet of the autoliquidations of the Tax on the Income of the Physical Persons and the Tax on the Patrimony shall be carried out in accordance with the provisions of Articles 7 to 11, both inclusive, of the Order HAP/2194/2013 of 22 November 2013 regulating the general procedures and conditions for the submission of certain self-financing and information statements of a tax nature.

When it is self-oliquidations to enter whose payment is the corresponding to the first term, in case of self-oliquidations of the Tax on the Income of the Physical Persons in which it is opted for this modality of fractionation of the payment, the home order may relate to the amount of the first term. In this case, the declarant must print and retain, in addition to the accepted declaration as well as the return or return document, model 100, the second-term income document model 102, validated with a secure code of verification of 16 characters and in which it shall consist, in addition to the date and time of the presentation of the self-settlement, the Home Order effected and, where applicable, the option of the payment fractionation chosen.

2. Notwithstanding the foregoing, in the case of statements of the Income Tax of the Physical Persons with the result of entering, when the payment is not made by direct debit or when the partial payment is made with a request for deferment or fractionation, compensation, debt recognition or delivery of Spanish Historical Heritage assets, the taxpayer may obtain the Full Reference Number (NRC) of the contributing entity some of the following paths:

-directly, either in their offices or through the electronic banking services that they provide to their clients;

-by electronic means, using a recognized electronic certificate issued in accordance with the conditions laid down in Law 59/2003 of 19 December, of Electronic Signature that is admissible by the State Agency Tax administration in accordance with current regulations;

-or electronically, by using the signature system with access key in a prior registration as a user, employed by the State Tax Administration Agency to facilitate the collaborating entities the telematic identification of those who are obliged to tax and persons who so request when paying their debts.

3. In the case of joint declarations of the Income Tax of the Physical Persons formulated by both spouses, for their presentation the two shall have the corresponding electronic certificate recognized, or the number of Tax identification (NIF) of the declarant, the NIF of the spouse and the corresponding access code or number or reference numbers of the draft or of the tax data previously provided by the Tax Office.

In such cases, the State Tax Administration Agency shall adopt the appropriate security protocol to ensure the identity of the contributors who make the presentation.

4. In the case of self-liquidation of the Income Tax of the Physical Persons corresponding to spouses not legally separated in which one of them requests the suspension of the income and the other the waiver of the recovery of the return, if one of the spouses opts for the electronic filing system of the declaration, the declaration corresponding to the other one must also be presented by this system. The submission of the two declarations shall be made in accordance with the procedure in each case, according to the final result of the declarations.

Single end disposition. Entry into force.

This Order shall enter into force on the day following that of its publication in the "Official State Gazette".

Madrid, 13 March 2015.-The Minister of Finance and Public Administration, Cristobal Montoro Romero.

ANNEX I

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ANNEX II

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ANNEX III

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ANNEX IV

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ANNEX V

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ANNEX VI

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ANNEX VII

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