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 ...

Read the untranslated law here: http://www.boe.es/buscar/doc.php?id=BOE-A-2015-2939

It regulation of the tax on the income of them people physical is contains fundamentally in it law 35 / 2006, of 28 of November, of the tax on the income of them people physical and of modification partial of them laws of them taxes on societies, on it income of not resident and on the heritage, and in the regulation of the tax on the income of them people physical approved by Royal Decree 439/2007 of 30 March.

Articles 96 and 97 of the cited law 35/2006 governing the obligation to declare the tax on the income of physical persons. According to the paragraph 1 of the article 96, the taxpayers are forced to present and sign Declaration by this tax, with them limits and conditions that regulations is established. However, in paragraphs 2 and 3 is excluded from the obligation to declare the taxpayers whose incomes do not exceed the gross annual amounts which, depending on its origin or source, listed in the same. By its part, the paragraph 4 of the cited article has that will be forced to declare in all case them taxpayers that have right to it application of the deduction by has ahorro-empresa, by double imposition international or that made contributions to heritage protected of them people with disability, plans of Inns, plans of forecast insured or mutuals of forecast social, plans of forecast social business and safe of dependence that reduce it base taxable , in the conditions that are established by law. To these last effects, the article 61 of the regulation of the tax on the income of them people physical establishes that the obligation of declare to charge of these taxpayers only will emerge when them same exercise the right to the practice of them corresponding reductions or deductions.

Furthermore, paragraph 3 of the eighteenth transitional provision of law 35/2006 States that taxpayers who are entitled to apply the transitional regime of the deduction for investment in residence will be required to submit Declaration by this tax, insofar as they exercise the right to deduct.

As regards the taxpayers forced to declare, article 97 of the cited law 35/2006, provides, in its paragraph 1, that these, at the time of filing his statement, shall determine the corresponding tax debt and enter it in the place, form and time limits determined by the Minister of economy and finance, establishing, in addition, in paragraph 2 that the income of the amount resulting from the autoliquidación may break up in the form determined by law. In this sense, the paragraph 2 of the article 62 of the regulation of the tax on the income of them people physical sets that, without prejudice of the possibility of postponement or fractionation of the payment expected in the article 65 of the law 58 / 2003, of 17 of December, General tax, and developed in them articles 44 and following of the regulation General of fundraising approved by Royal Decree 939/2005, of 29 July, the income of the amount resulting from the autoliquidación can split, without interest or surcharge, in two parts: the first, from 60 per 100 of its amount, at the time of filing the Declaration, and the second of 40 per 100 remaining within the period determined by the Minister of economy and finance still need to enjoy this benefit, that the Declaration be presented within the deadline and that is not a complementary autoliquidación.

Complete the regulation of this matter the paragraph 6 of the article 97 of the law 35 / 2006, of 28 of November, regulatory of the tax on the income of them people physical, in which is sets the procedure of suspension of the income of the debt tax between spouses, without interests of takes. The regulation of the obligation to declare is closed, finally, with paragraphs 5 and 6 of article 96 of the cited law 35/2006, of November 28, and paragraph 5 of article 61 of the rules of the tax on the income of the physical persons, which stipulates that the Declaration shall be made in the form , deadlines and printed that set the Minister of economy and Hacienda, who may approve the use of modalities simplified or special of statement and determine them places of presentation of them same, them documents and supporting that must accompany them, as well as them alleged and conditions for the presentation of them statements by media telematic.

With regard to taxpayers not compelled to testify, but not the presentation of a statement with result is them callable to enter, they are obliged, pursuant to article 65 of the regulation of the tax on the income of the physical persons, to the presentation of the Declaration, because of this which is in an autoliquidación or the draft Declaration duly confirmed by the taxpayer , when request it return derived of the normative of the tax on the income of them people physical that, in its case, les corresponds, specifying is in the article 66.1 of the cited regulation that in these cases it liquidation provisional that can practice it administration tax, not may involve to charge of the taxpayer not forced to present statement no obligation different of it restitution of it previously returned more the interest of takes to is refers the article 26.6 of it Law 58/2003, of December 17, General tax.

To determine the amount of refund that perform these taxpayers, deduction maternity leave which, in his case, corresponding to each one of them should take into account, in addition to payments on account made. For this reason, deemed not necessary to proceed to develop the procedure of regularization of the status of tax referred to in article 60.5.4. of the regulation of the tax on the income of the physical persons, in cases in which the amount of the deduction corresponding to taxpayers not obliged to declare maternity is greater than the perceived in advance , since in these cases the regularization that appropriate, should make it the taxpayer in the corresponding statement by the tax on the income of them people physical. Otherwise, i.e., when the amount of the advance payments collected exceeds the deduction of maternity leave, you don't need that taxpayers not obliged to declare proceed to the provision of additional information to the one carried out in the application for the advance of this deduction payment and, where appropriate, in the communication of changes affecting such advance payment , since the Administration tax, to the have of them background precise and of them data necessary, will proceed to carry out of trade the regularization that, in each case, proceed.

With regard to the configuration of the tax on physical persons income like a tax loan partially to the autonomous communities, on January 1, 2010 entered into force, pursuant to the fifth final provision of law 22/2009 of 18 December, which regulates the system of financing the common regime autonomous communities and cities with statute of autonomy and amending certain regulations tax, the new regulatory powers attributed to the aforementioned autonomous in its article 46 and the amendments made by the final second provision in the regulations of the tax to adapt it to the new percentage of 50 per cent of participation of the autonomous communities in this tax.

Article 46 of the Act 22/2009 of 18 December, with the requirements and conditions in the same set, gives the autonomous regulatory powers on the amount of the minimum personal and family applicable for the calculation of regional assessment; on the regional scale applicable to general taxable base; about deductions from the total tax autonomic by personal and family circumstances, not business investment, by application of income and subsidies and non-exempt state aid received in the autonomous community and increases or decreases in the percentage of deduction for investment in residence, that referred to in paragraph 2 of article 78 of law 35/2006 , 28 November, from the tax on the income of the physical persons, in their wording into force to 31 December 2012. With the rules of the autonomous communities of common regime governing the above aspects is available on the website of the State tax administration agency, on the electronic address http://www.agenciatributaria.es, inside the portal to the campaign of tax on physical persons income and the tax on heritage 2014.


In relation to the tax on the heritage, tribute assigned to them communities autonomous in them terms established in the law organic 8 / 1980, of 22 of September, of funding of them communities autonomous, as well as in them standards regulatory of the assignment of taxes of the State to them communities autonomous, and whose legislation Basic is contains in it Law 19 / 1991 June 6, the wealth tax, it should be recalled that it was materially enforceable until the entry into force of law 4/2008 of 23 December, which is abolished the wealth tax assessment, it spreads the system of monthly value added tax return and other modifications are introduced into tax legislation , standard that, without repealing the tax, eliminated the obligation effective of contribute by the same with effects from the 1 of January of 2008.

Subsequently, the Royal Decree-Law 13/2011 September 16, which resets the wealth tax, reopened the enforceability of such a tax as a temporary exclusively for fiscal years 2011 and 2012. For this, said Real Decree-Law suppressed it bonus general of the 100 percent of the fee full, that had been introduced by the law 4 / 2008, previously cited, and recovered them elements of the tribute that were object of an elimination technical in its time, between which is are them obligations of present statement, of practice autoliquidación and of enter it debt tax resulting of the same. At the same time, rose considerably the amount of the partial exemption of the residence and exempt minimum, without prejudice to the regulatory powers that autonomous communities hold on this last matter. The law 16 / 2012, of 27 of December, by which is adopt different measures tax directed to the consolidation of them finance public and to the impulse of the activity economic, extended for the exercise 2013 the validity of the tax on heritage. Law 22/2013, of 23 December, the State budget for the year 2014, extended it to the year 2014.

In what refers to the obligation to declare, article 37 of law 19/1991, in the wording given by the Royal Decree-Law 13/2011 offers are only required to file statement of the wealth tax taxable persons, by real obligations both personal obligation, whose tax fee, determined in accordance with the rules governing tax and once applied deductions or bonuses that applicable , is to enter. However, taxable persons of the tax will be also required to declare the value of their property and rights, calculated in accordance with the rules thereof and without computing to these effects, charges, liens, debts or other personal obligations, is greater than 2,000,000 euros, even though the tax share is not to enter. By its part, the article 38 of it cited law has that the statement is made in the form, deadlines and models that set the holder of the Ministry of economy and Hacienda, that may establish them alleged and conditions of presentation of them statements by media telematic.

With respect to the regulatory powers of the autonomous communities of common regime in this tax, the scope is established in article 47 of law 22/2009 of 18 December, which regulates the system of financing the common regime autonomous communities and cities with statute of autonomy and certain tax rules are modified According to which the common regime autonomous communities may assume regulatory powers over exempt minimum, the type of assessment and deductions and bonuses of the quota, which will be compatible with those laid down in the State regulations and may not assume a modification thereof. For his part, law 41/2003, 18 November, heritage protection of the people with disabilities and of amendment of the Civil Code, the law of Civil procedure and the tax legislation for this purpose, establishes in its second additional provision that the autonomous communities may declare the exemption in the wealth tax of goods and rights members of the heritage protected people with disabilities.

Making use of regulatory powers conferred by the Act 22/2009, of common regime autonomous communities have regulated, with effects for the year 2014, the amounts of free minimum, scales of types of assessment or fee subsidies, which are covered by articles 28.Uno, 30, and 33.Dos of law 19/1991 , of 6 of June, that will be of application to the subject passive of the tax on the heritage resident in their respective territories. With the rules of the autonomous communities of common regime governing the above aspects is available on the website of the State tax administration agency, on the electronic address http://www.agenciatributaria.es, inside the portal to the campaign of tax on physical persons income and the tax on heritage 2014.

In compliance with the regulatory permits that reference has previously been made, is the adoption of models of the tax on physical persons income and on capital, that must use both taxpayers forced to declare in the year 2014 for one, another or both taxes such as physical persons income tax taxpayers not obliged to declare requesting the return derived from the regulations of the cited tribute that, in his case, them appropriate.

In this regard, the model of Declaration of the tax on the income of the physical persons that is approved in this order responds to provisions of article 46.5 of the Act 22/2009 of 18 December, which regulates the system of financing the common regime autonomous communities and cities with statute of autonomy and certain tax rules are modified , in whose virtue them models of statement by the tax on the income of the people physical will be unique, while in them must appear duly differentiated them aspects autonomic, to make visible the character assigned of the tax.

Thus, the model of the physical persons income tax declaration approved should be used by all taxpayers, what ever the common regime autonomous region which have had their residence in the year 2014, if they are forced to declare as if they are not and request the return derived from the regulations of the tax on the income of the persons physical , in his case, correspond them.

The main novelty of the physical for the year 2014 personal income tax reflected in the model of declaration approved in annex I of this order is intended to allow the compensation of negative income from the base of the savings arising from subordinated debt or preferred shares, or securities received in Exchange for these instruments generated prior to January 1, 2015, with other positive income included in the basis of saving, or on the general basis from the transmission of assets.

In what refers to autonomous deductions, in annexes B.1, B.2, B.3, B.4. and B.5, necessary modifications in the model of Declaration have been made to collect the current for the year 2014.

In the present order comes to regulate the procedures for obtaining of the draft Declaration and its remission or made available by the State tax administration agency, as well as the procedure for amendment of the draft and the confirmation of the same by the taxpayer.

So, is maintains the mechanism for the obtaining of the number of reference of the draft of declaration or them data tax, so the taxpayer can have of them themselves from the first day of the campaign, without wait to the shipping by mail ordinary. He number of reference of the draft or of them data tax is can get through it headquarters electronic of it agency tax, consigning the number of identification Fiscal (NIF) of the forced tax u forced tax, the amount of the box 415 of the statement of the tax on the income of them people physical corresponding to the exercise 2013 and the number of phone mobile in which is want receive it through SMS. Also will be accessible to the draft or the fiscal data directly, through the electronic office of the IRS, using recognized digital certificates issued according to the conditions established law 59/2003, of 19 December, electronic signature resulting allowable by the Agencia Estatal de Administración Tributaria according to legislation at every moment or a signature system with password in a prior registration as a user (, pursuant to paragraph primero.3.c) and developed in annex III of the resolution on November 17, 2011 of the Presidency of the State Agency for tax administration, which approve non-advanced electronic signature identification and authentication systems to interact electronically with the aforementioned tax agency.


Also are you can modify or confirm the draft as well as filing of tax through the procedures described in the preceding paragraph.

For confirmation of the draft of statement or of the presentation of the statement of the tax with result to enter, when the taxpayer not opt by the domiciliation Bank, or in them alleged of income partial of it debt, is may make the payment of the amount resulting by via electronic, using this system of signature with key of access in a record prior as user as well as electronic certificate recognized.

In these cases, the State tax administration agency will adopt the corresponding security protocol that allows to ensure the identity of taxpayers who carry out confirmation of the draft declaration.

These measures respond, on the one hand, to the objective of promote between them contributing the use of means electronic or telematic in this field and, by another, to the of get a greater rationality and efficiency in the management of them resources materials and human assigned to the development of the campaign. Thus, continuing the line established in the previous campaign, remains the Elimination of pre-printed model and the need that the statements submitted on paper obtained through the aid program developed by the State tax administration agency.

In order to continue providing taxpayers the fulfillment of tax obligations, in the present order comes to keep in its entirety the procedure used in previous campaigns for the bank payment, credit institutions acting as partners in revenue management of payment of tax debts arising from certain statements of the tax on the income of physical persons. In concrete, the domiciliation Bank continues being reserved in the present exercise only to them statements that is present by via electronic, to which is carried out through them services of helps provided in them offices of the Agency State of Administration tax or them enabled for this purpose by them communities autonomous, cities with statute of autonomy and entities local and that is present electronically to the Agency State of Administration tax as well as drafts of the tax on the income of physical persons whose confirmation is made by telephone, telematic means or offices above.

Finally, with identical purpose of facilitate to them contributing the compliance of their obligations tax, is provides the possibility of present it statement of the tax on the income of them people physical and confirm or sign the draft of statement in them offices of them administrations tax of them communities autonomous and cities with statute of autonomy, in them terms planned in them conventions of collaboration that is sign between it agency State of Administration tax and such administrations tax for the implementation of single window tax systems.

By what is refers to the Declaration of the tax on the heritage, the model that is approves in it present order plays the same structure of contained of it statement of the exercise 2013, keeping is it simplification of them elements formal aimed to facilitate his treatment in them processes computer related with it generation of them files electronic for it presentation electronic of them statements and with it obtaining of copies electronic of them same.

All this taking into account that, in accordance with the authorization granted to the holder of the Ministry of economy and finance in article 38 of the tax law 19/1991, regulating, to establish the assumptions and conditions of presentation of declarations by electronic means, and in accordance with the special economic capacity put clear by taxable persons obliged to declare by this tax , in the present order is maintains as form of presentation exclusive of them statements of the tax on heritage the presentation electronic through Internet and is allows that such presentation is can perform using certified electronic recognized, a system of signs with key of access in a register prior as user or consigning the number of identification Fiscal (NIF) of the forced tax u forced tax and the number of reference of the draft or of them data tax.

Identical reasons, justify that, as in the fiscal years 2012 and 2013, taxpayers who submit Declaration for wealth tax also be used via electronic or, where applicable, the telephone, for the presentation of the Declaration of the tax on the income of natural persons or for the confirmation of the same draft, as appropriate.

In the case of the presentation of the statement of the wealth tax with result to enter, when the taxpayer does not opt for direct debit, or in the event of partial admission of debt, the resulting payment electronically, can be made by using this signature with password in a prior registration as a user as well as electronic certificate recognized.

Them ratings to the Minister of economy and Hacienda collected in this preamble should understand is made to the Minister of Hacienda and administrations public in accordance with the new structure ministerial established by the Royal Decree 1823 / 2011, of 21 of December, by which is restructured them departments Ministerial.

By virtue, I have: CHAPTER I obligation to declare article 1. Obligation to declare tax on physical persons income.

1. in accordance with it willing in the article 96 and in it available transient eighteenth of it law 35 / 2006, of 28 of November, of the tax on the income of them people physical and of modification partial of them laws of them taxes on societies, on the income of not resident and on the heritage, and in the article 61 of the regulation of the tax on the income of them people physical approved by Royal Decree 439/2007, of 30 March, taxpayers will be required to submit and sign Declaration by this tax, with the limits and conditions laid down in those articles.

(2. However, not will have that declare them taxpayers that have retrieved in the exercise 2014 income from exclusively of the following sources, in taxation individual or joint: to) yields integrity of the work with the limit general of 22,000 euros annual when come of an only payer. This limit also is apply when is try of taxpayers that perceive yields from of more than one payer and concur any of them two situations following: 1st that the sum of them amounts perceived of the second and remaining payers, by order of amount, not exceed in its joint the amount of 1,500 euros annual.

((2nd unique work yields consist of passive benefits referred to in article 17.2. to) of the tax law and the determination of the type of applicable retention has been completed in accordance with the special procedure regulated in article 89th) in the regulation of the tax on the income of physical persons for holders of this type of benefits.

(b) integrity yields of the work with a limit of $ 11,200 per year, when: 1 they come from more than one payer, provided that the sum of perceived quantities of the second and remaining payers, in order of amount, exceeds the amount of 1,500 euros per year as a whole.

(2nd compensatory pension of the spouse or annuity received by different foods from the perceived parents by judicial decision laid down in article 7, letter k), of the tax law.

3rd work yields payer is not obliged to retain in accordance with the provisions of article 76 of the regulation of the tax on the income of physical persons.

4th received full performance of work subject to fixed rate of withholding tax.

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

This letter shall not apply with respect to capital gains from transmissions or redemptions of shares or shares of collective investment institutions in which the retention base, in accordance with paragraph 2 of article 97 of the rules of procedure of the tax, inapplicable to determine it by the amount to integrate into the tax base.

(d) real estate income imputed under article 85 of the tax law, full income from the capital not subject to withholding derived from Treasury bills and subsidies for the purchase of subsidised or appraised price, with a set limit of 1,000 euros per year.

Either they will have to declare the taxpayers who obtain exclusively integral yields work, capital or economic activities, as well as capital gains, with a set limit of 1,000 euros per year and economic losses of less than 500 euros amount.


For the purposes of the determination of the obligation of declare in them terms previously related, not is will have in has them incomes exempt or them incomes subject to the assessment special on certain lotteries and betting, regulated in the available additional thirty third of the law of the tax.

3 they shall be obliged to declare taxpayers have right to the application of the transitional regime of the deduction for investment in housing, account ahorro-empresa, for double international taxation or that make contributions to heritage protected persons with disability, pension plans, welfare plans insured or provident mutual, plans of corporate welfare and dependency insurance that reduce taxable income , when exercising such right.

4. without prejudice to the foregoing, the presentation of the Declaration will be necessary, in any case, to request and obtain refunds arising from the rules of the tribute. They have such consideration that apply for any of the following reasons: to) by reason of the withholding, income account and the physical personal income tax instalments, for the year 2014.

((b) by reason of the quotas of the income of non-resident tax referred to in paragraph d) article 79 of law 35/2006 of 28 November, regulating the physical personal income tax.

(c) by virtue of the deduction provided maternity article 81 of law 35/2006 of 28 November, regulating the physical personal income tax.

5. in accordance with the provisions of article 66 of the regulation of the tax on the income of physical persons, taxpayers not obliged to submit declaration only them shall be the provisional payment referred to in article 102 of the tax law, when the data provided by the taxpayer to the payer of income from work are false , incorrect or inaccurate, and will have practiced, as consequence of this, some retentions lower to which would have been from. For the practice of this provisional liquidation are counted only the effectively withholdings tax arising from the data provided by the taxpayer to the taxpayer.

Also, when them taxpayers not forced to present statement request it return that corresponds by the presentation of it timely autoliquidación or of the draft duly confirmed, it liquidation provisional that can practice it administration tax not may involve to charge of the taxpayer any obligation different of it restitution of it previously returned more the interest of takes to is refers the article 26.6 of it law 58 / 2003 , of 17 December, General tax.

Article 2. Obligation of declaring for the tax on the heritage.

In accordance with article 37 of law 19/1991 of June 6, the wealth tax, will be required to submit Declaration on this tax, whether it by personal obligation or actual obligation, taxable persons whose tax fee, determined in accordance with the rules governing tax and once applied deductions or bonuses that applicable , is to enter, or when, not giving is this circumstance, the value of their goods or rights, determined in accordance with the standards regulatory of the tax, is superior to 2,000,000 of euros.

CHAPTER II Declaration article 3 models. Adoption of the model of the physical persons income tax declaration.

1 approves the model of the physical persons income tax declaration and documents consistent income or return, in: to) Declaration of the tax, the Renta de las Personas Físicas, model D-100, which is reproduced in annex I to this order, and consists of two copies, one for management and one for the taxpayer.

(b) documents of entry or return, that is reproduced in the annex II of the present order, with the following detail: 1 model 100. Document's entry or return of the physical persons income tax declaration. The number of proof that will appear in this document will be a sequential number whose three first digits shall be consistent with the code 100.

2nd model 102. Document of entry of the second term of the physical persons income tax declaration. The number of proof that will appear in this document will be a sequential number whose three first digits shall be consistent with the code 102.

2. is approves the model for the presentation of them statements of the tax on the income of them people physical that is carried out through them services of helps provided in them offices of it agency State of Administration tax, in them of them administrations tax of them communities autonomous and cities with statute of autonomy that have subscribed with the Agency State of Administration tax a Convention of collaboration for the implementation of systems of window only tax , as well as those enabled by the other autonomous communities, cities with statute of autonomy or local authorities for the provision of aid, consistent service mentioned in: model 100. Tax on the income of physical persons. Year 2014. Summary of the statement. Income or return document.

This model, which is reproduced in annex III, it will consist of two copies, one for management and one for the taxpayer.

3 are valid declarations and their relevant income or return documents signed by the declarant in printed paper obtained through the aid program developed by the State tax administration agency. The printed data in these statements and their relevant income or return documents will prevail over alterations or manual corrections that may occur on them, so they will not produce effects before the tax administration.

The above statements must be submitted in the return envelope «program support", approved in the order EHA/702/2006, of March 9, to approve the models of tax on physical persons income and tax on heritage, year 2005, establish the procedure for referral of the draft statement of the tax on the income of physical persons and the conditions for your confirmation determine the place, form and time limits for presentation of them, as well as the General conditions and the procedure for submission by telephone or electronic means.

Article 4. Approval of the document model for the confirmation of the draft statement of the tax on the income of physical persons.

Approves the "model 100. Tax on the income of physical persons. Year 2014. Confirmation of the draft declaration. «Document's entry or return», that figure as annex IV of the present order.

He number of proof that should appear in this model will be a number sequential whose three first digits is correspond with the code 101 if the result of the statement is to enter, and with the code 103 if the result of the statement is to return or negative.

Article 5. Adoption of the model of Declaration of the tax on the heritage.

Is approve them models of statement and of document of income of the tax on the heritage to whose content must adjust is them files electronic for the presentation electronic of them statements of said tax and them copies electronic of the same. (Such models consist in: to) model D-714. «Tax on the heritage.» Statement. Year 2014», which is reproduced in annex V of the present order.

(b) model 714). «Heritage 2014 tax. Document income», which is reproduced in annex VI to the present order. The number of proof that will appear in this document will be a sequential number whose three first digits shall be consistent with the code 714.

CHAPTER III draft declaration of the tax on the income of the persons physical article 6. Obtaining of the draft statement of the tax on the income of physical persons.

1. in accordance with the provisions of paragraph 1 of article 98 of law 35/2006 of 28 November, regulating the physical personal income tax, taxpayers may obtain, for purposes merely informative, a draft statement of the tax on the income of physical persons, whenever they gain income from solely from the following sources (: a) performance of the work.

(b) income from the capital subject to retention or income account, as well as derivatives of Treasury bills.

(c) earnings heritage subject to retention or income to has, the income basic of emancipation as well as them grants for the acquisition of housing usual and others grants, except which have the consideration of yields of activities economic.

(d) losses heritage derived from the transmission or the refund to title onerous of shares or shares representative of the capital or heritage of them institutions of investment collective.

(e) allocation of income real estate whenever they come, a maximum of eight properties.


(f) furniture and real estate capital yields obtained by entities in income allocation regime, when these have been attributed to members, heirs, community members or participants, in accordance with article 90 of the law regulating tax the income of the physical persons.

2. in the assumed that, of them data and background hearing in power of it administration tax, is put of manifesto the breach of them requirements and conditions established in the paragraph previous, as well as when the Administration tax lacks of the information required for the elaboration of the draft of statement, in them terms established in the paragraph 2 of the article 98 of it law 35 / 2006 , of 28 November, regulating the physical personal income tax, tax administration will provide taxpayer data which may facilitate the making of the statement quoted tax.

For these purposes, taxpayers who wish to have their tax data may get them, in accordance with paragraph 3 of this article.

3. from the 7 of April of 2015, the Agency State of Administration tax will put to available of them contributing the draft or them data tax of it Declaration of the tax on the income of them people physical by media telematic, through it headquarters electronic of it agency State of Administration tax, to which is can access through the portal of it agency tax in Internet (www.agenciatributaria.es) or directly in https://www.agenciatributaria.gob.es.

To obtain the reference number that allows them to access online to your draft or fiscal data, taxpayers must communicate the number of identification Fiscal (NIF), the amount of the box 415 of the Declaration of the corresponding to the fiscal year 2013 physical persons income tax, 'Base payable general subjected to assessment', and the number of the mobile phone in which they wish to receive through SMS eraser or the fiscal data reference number. With said number those contributors may access to their data tax and to the draft and, in his case, confirm this last, with or without modification. In the course of obtaining of the draft declaration by the joint taxation option must be also noted the identification number Fiscal (NIF) of the spouse.

To such end, it agency State of Administration tax will adopt them measures of control precise that allow ensure the identity of the person or people that requested the number of reference, as well as, in his case, the conservation of them data releases.

Without limiting the foregoing, case of taxpayers who were subscribed to alerts to mobiles of the State tax administration agency, the making available of the number of reference of the draft or, failing that, tax data also is carry out by SMS message whereby additional reference number that allows you to access them over the Internet.

Also, to them contributing included in the system of notification electronic is them shall send them results of your draft or, in its defect, them data tax to your address electronic enabled.

Taxpayers who have recognized electronic certificate issued according to the conditions established law 59/2003, of 19 December, electronic signature that is acceptable by the State tax administration agency according to the regulations in force at any time or a signature system with password in a prior user registration You can directly access your draft or fiscal data through the electronic headquartes of the Agencia Estatal de Administración Tributaria online, at the e-mail address https://www.agenciatributaria.gob.es, in which case it shall not be necessary to certify the amount of the aforementioned box 415. In the course of obtaining of the draft declaration by the joint taxation option, it is necessary that both spouses have the corresponding qualified electronic certificate or access in a prior registration as a user code.

It agency State of Administration tax sent, by mail ordinary, the draft of it Declaration of the tax on it income of them people physical, or in your case them data tax, to those taxpayers that had requested expressly the shipping by mail marking it box corresponding in its statement of the tax on the income of them people physical of the exercise 2013 provided that the draft or the fiscal data has not had obtained previously by any of the aforementioned telematic means.

4. in any case, the lack of acquisition or receipt of the draft declaration or the fiscal data shall not relieve the taxpayer of its obligation to declare. In these alleged, the statement must present is in the time, place and form established in the present order.

5 the draft statement contains, at least, the following documents: to) the draft declaration itself and the fiscal data that have served as the basis for its calculation.

(b) the model 100's confirmation of the draft of the Declaration, document of entry or return, to is concerns the article 4.

6. However the provisions of the preceding paragraph, in cases that of data and background hearing held by the State tax administration agency put of manifest the existence of personal data incomplete or lack of personal or financial data needed to complete the draft of declaration processing, it will be available to the taxpayer or , in its case, is you sent a draft of declaration pending of modify without, by such reason, is incorporate, also, the model 100 of confirmation of the draft of the Declaration, document of income or return. In these cases, the taxpayer may encourage the modification of the draft received in the terms established in article 7. Otherwise, you must proceed to the presentation of the Declaration.

It will also be made available to or not confirmable draft will be sent and therefore without the model 100's confirmation of the draft declaration, document income or return, to those taxpayers not obliged to declare the draft of which throw as a result a number to enter.

Article 7. Procedure for amending the draft of the personal income tax declaration.

1. in accordance with the provisions in article 64.2 of the regulation of the tax on the income of physical persons, the taxpayer may urge modification of the draft declaration by this tax when it considers that they should add is not included in the same personal or economic data or notice containing erroneous or inaccurate data. In any case, the modification of the draft statement may make the inclusion of income other than those listed in paragraph 1 of article 6.

The application for amendment of the draft declaration, which will determine the elaboration by the State tax administration of a new draft statement with its corresponding model of confirmation, document income or return, will be implemented through any of the following ways: to) by electronic means, through the electronic office of the State tax administration agency at the e-mail address https://www.agenciatributaria.gob.es, stating the taxpayer number identification Fiscal (NIF), NIF's spouse in the event of joint statement made by both spouses, as well as the reference number of the draft declaration. In these cases, the State tax administration agency will adopt the corresponding security protocol that allows to ensure the identity of the taxpayers who made the request for modification of the draft declaration.

Modification of the draft may also be done electronically using recognized digital certificates issued according to the conditions established law 59/2003, of 19 December, electronic signature, which is permissible by the Agencia Estatal de Administración Tributaria according to legislation at any time or by using the signature system with password in a prior registration as a user developed in annex III of its resolution of 17 November 2011, of the Presidency of the State tax administration agency, which approved non-advanced electronic signature identification and authentication systems to interact electronically with the aforementioned tax agency.

In the case of modification of the draft declaration by the joint taxation option, it will be necessary that both spouses have the corresponding qualified electronic certificate or access in a prior registration as a user code.


(b) by electronic means, through the phone, call the number 901 20 03 45, communicating the taxpayer number identification Fiscal (NIF), NIF's spouse in the event of joint statement made by both spouses, as well as the reference number of the draft declaration. To these effects, by the State tax administration agency shall be taken precise measures that permit to guarantee the identity of the taxpayers who made the request for modification of the draft declaration.

(c) through representation in any delegation or administration of the Agency State of Administration tax, providing, the taxpayer for accredit your identity, between others data, its number of identification Fiscal (NIF), the NIF of the spouse in them alleged of declaration joint formulated by both spouses, as well as the number of reference of the draft of declaration.

2. in addition, the modification of the draft declaration at the offices of the tax administrations of the autonomous communities and cities with statute of autonomy that have signed a collaboration agreement for the implementation of the single window system tax, in the terms provided for in the agreement with the State tax administration agency may be requested.

3. the taxpayer may modify directly it allocation tax to the Church Catholic and/or it allocation of amounts to activities of interest general considered of interest social, as well as them data of the identifier only of it has, code international of has Bank (WERE), to which should perform is, in its case, it return or is is domiciled the income that for this purpose listed in the model of confirmation of the draft of the statement document income or return, without need to urge modification of the draft under the terms mentioned in paragraph 1 above of this article.

4. when the taxpayer consider that the draft of statement not reflects your situation tax for the purposes of the tax on the income of them people physical and not opt by urge the modification of that in them terms established in this article, must present the corresponding statement in the term, form and place established in this order.

Article 8. Procedure for confirmation of the draft declaration of the tax on the income of physical persons.

1. in accordance with the provisions of article 98 of law 35/2006 of 28 November, regulating the tax on income of individuals, where the taxpayer considers that the draft declaration reflects his tax situation for the purposes of this tax you can confirm it, without having to attach the labels provided by the Agencia Estatal de Administración Tributaria , having the same, in this case, the consideration of Declaration of the tax on the income of the people physical to all them effects.

Confirmation of the draft declaration electronically, either over the internet or by telephone, may be carried out, any that is its result, to enter, to return or negative, from 7 April and until June 30, 2015, both inclusive.

If the confirmation of the draft statement is made by any of the remaining roads, what ever the outcome, to enter, to return, or negative, the deadline to do so will be the range between May 11 and June 30, 2015, both inclusive.

In all case, if the result of the draft of statement throws a quantity to enter and your payment is domiciled in has in them terms established in the article 15, the confirmation of the same not may perform is with after to the 25 of June of 2015, unless is opt by household only the second term, in whose case the confirmation may perform is until the 30 of June of 2015.

2 can not confirm the draft statement on the terms previously commented on taxpayers who are in any of the following situations: to) taxpayers who had obtained tax-exempt returns with escalation under conventions to avoid double taxation signed by Spain.

(b) those taxpayers that compensate split negative of exercises earlier.

(c) the taxpayer seeking to regularize tax situations from statements previously presented.

(d) those taxpayers that have right to the deduction by double taxation international and exercise such right.

3. confirmation of the draft statement of the tax on the income of physical persons with result to enter, when the taxpayer does not opt for direct debit in collaborating as a means of payment of the resulting refund or, where applicable, for the first time.

(In these cases, the confirmation of the draft of Declaration, its presentation and the realization of the income is shall be carried out by any of them following media: to) by media electronic through Internet. In this case, the taxpayer must use an electronic qualified certificate issued according to the conditions established law 59/2003, of 19 December, electronic signature, that is permissible by the Agencia Estatal de Administración Tributaria according to legislation at any time. Trying to is of statements joint made by both spouses, the two must have of the corresponding certified electronic recognized.

Alternatively, this route through the appropriation of the identification number Fiscal (NIF) of the declarant, the NIF of the spouse in cases of joint statement made by both spouses, and the corresponding access code or reference number the draft or the fiscal data previously supplied by the IRS may be used. In these cases, the Agency State of Administration tax will adopt the corresponding protocol of security that allow ensure the identity of them contributing that performed the confirmation of the draft of statement.

The procedure to be followed shall be as follows: 1 the declarant must be connected with the electronic headquartes of the Agencia Estatal de Administración Tributaria online, at the e-mail address https://www.agenciatributaria.gob.es. Then completed in the form of the international code of bank account (IBAN) and, where appropriate, options of fractionation of the payment and direct debit in the second period.

2nd once admission to the collaborating institution, will proceed to the confirmation of the draft through the allocation of the number of full reference (NRC) and if the Declaration is accepted, the State tax administration agency will return the data model confirmation of the draft of the Declaration, document's entry or return, validated with a secure code verification of 16 characters that consist of on screen as well as the date and time of the presentation, fractionation of payment and, in his case, the domicile of the second term, that the taxpayer should print and keep.

The taxpayer can get the number of reference complete (NRC) of the collaborating entity by any of the following ways:-directly, either in their offices or the electronic banking services those provided to its customers.

-by via electronic, using a certified electronic recognized issued according to them conditions that sets it law 59 / 2003, of 19 of December, of signature electronic, that is admissible by the Agency State of Administration tax according to the regulations existing in each time;

- or also electronically, through the use of the signature with Passkey system on a prior registration as a user, employed by the State tax administration agency to facilitate to the Collaborating entities identification telematics of those required tax and people who request it at the time of the payment of their debts.

(b) in the offices of credit institutions to act as partners in revenue management (banks, credit unions or savings) you located in Spanish territory, even when income is made outside the time limit set in paragraph 1 of this article, using the model of the draft of the Declaration, document income or return confirmation duly signed by the taxpayer or taxpayers in the event of joint declaration made by both spouses, that is it shall, where appropriate, the international code of bank account (IBAN), as well as the options of fractionation of the payment and direct debit of the second term.

(c) at ATMs, online banking, banking telephone or through any other system of on-line banking, collaborating credit entities in revenue management so it been established, under cover of the corresponding security protocol. For these purposes, the taxpayer must provide, among other data, its identification number Fiscal (NIF), as well as the number of receipt of the confirmation of the draft declaration model, income or return document. In the course of joint statement made by both spouses, shall also communicate the NIF of the spouse.


((In them cases designated in them lyrics b) and c) earlier, the entity collaborator will deliver subsequently to the taxpayer proof of it presentation e income made, in accordance with them specifications collected in the annex VII, that will serve as document accrediting both of the presentation e income made as of them options of fractionation of the payment and domiciliation of the second term, in its case performed by the taxpayer.

4. confirmation of the draft of statement of the tax on the income of them people physical with result to enter, when the taxpayer opt by the domiciliation Bank in entity collaborator to is concerns the article 15 as half of payment of the amount resulting or, in its case, of the corresponding to the first term.

In these cases, the confirmation of the draft declaration, its presentation and the realization of income shall be made by any of the following means: to) electronically via the Internet. In this case, the declarant must make consist, among others data, their number of identification Fiscal (NIF) and the number of reference of your draft or the corresponding code of access. In the course of joint statement made by both spouses, it must be also noted (NIF) spouse tax identification number. In case of confirmation of the draft joint statement through the use of a signature key access system in a prior registration as a user is it shall also spouse access code.

Alternatively, may use is this via through the use of a certified electronic recognized issued according to them conditions that sets it law 59 / 2003, of 19 of December, of signature electronic, that is permissible by the Agency State of Administration tax according to the normative existing in each time. Case of joint statement made by both spouses, the two must have the corresponding qualified electronic certificate.

The procedure to be followed shall be as follows: 1 the declarant must be connected with the electronic headquartes of the Agencia Estatal de Administración Tributaria online, at the e-mail address https://www.agenciatributaria.gob.es. Then, shall complete the identifier unique of it has, code international of has Bank (WERE) and, in its case, them options of fractionation of the payment and the direct debit bank, in the form.

2nd will be the confirmation of the draft and if the Declaration is accepted, the State tax administration agency will return on screen the model data for confirmation of the draft of the Declaration, document's entry or return, validated with a secure code verification of 16 characters that will consist, in addition to the date and time of the presentation of the Declaration , order effected domiciliation and, where appropriate, the fractionation of payment option chosen by the taxpayer, that it should print and keep.

(b) by electronic, by phone, by calling the number 901 20 03 45. For this purpose, the taxpayer must communicate, between others data, their number of identification Fiscal (NIF), the number of reference of the draft of the Declaration, as well as the code international of has Bank (WERE) in which want to make it cited domiciliation. In the course of joint statement made by both spouses, shall also communicate the NIF of the spouse. Made the presentation, the Agency State of Administration tax return the code safe from verification. To these effects, by the State tax administration agency shall be taken precise measures that permit to guarantee the identity of taxpayers that make communication and confirmation of the draft declaration.

The State tax administration agency will subsequently refer to taxpayer proof corresponding to the statement which will be effected direct debit order and, where appropriate, the fractionation of payment option chosen by the taxpayer.

(c) in the offices of the State tax administration agency, as well as in the offices by the autonomous communities, cities with statute of autonomy and local authorities for confirmation of the draft Declaration and its immediate electronic transmission. For this purpose, the taxpayer must present properly subscribed the model of confirmation of the draft of the Declaration, document of income or return, in which consist them data relating to the order of domiciliation Bank in entity collaborator of the amount resulting or, in its case, of the corresponding to the first term.

To the taxpayer are you will deliver your exemplary of the «model 100.» Tax on the income of physical persons. Year 2014. Confirmation of the draft declaration. Document income or return', duly stamped as proof of the presentation.

5. confirmation of the draft of Declaration of the tax on the income of the people physical with result to return or negative.

In these cases, confirmation of the draft declaration, its presentation, as well as the request for the refund or, where appropriate, renunciation of the same shall be made by any of the following means: to) electronically through the following means: 1 by Internet, through the electronic office of the State tax administration agency , at the e-mail address https://www.agenciatributaria.gob.es. In this case, the declarant must contain, among other data, its identification number Fiscal (NIF) and the reference number of your draft or the corresponding access code. In the course of joint statement made by both spouses, it must be noted also the identification number Fiscal (NIF) of the spouse. In case of confirmation of the draft joint statement through the use of a signature key access system in a prior registration as a user is it shall spouse access code.

Alternatively, this route through the use of an electronic certificate recognized issued according to the conditions established law 59/2003, of 19 December, electronic signature, that is permissible by the Agencia Estatal de Administración Tributaria according to legislation at any time may be used. Case of joint statement made by both spouses, the two must have the corresponding qualified electronic certificate.

Confirmation of the draft will be and if the Declaration is accepted, the State tax administration agency will return on screen the model data for confirmation of the draft of the Declaration, document's entry or return, validated with a secure code verification of 16 characters, as well as the date and time of submission, that the taxpayer should print and keep.

2nd through message SMS directed to that effect to the Agency State of Administration tax. He taxpayer will make recorded, between others data, its number of identification Fiscal (NIF) and the number of supporting of the model of confirmation of the draft of the Declaration, document of entry or return. In the course of declaration joint formulated by both spouses, should communicate is also the NIF of the spouse.

The Agency State of Administration tax will return a message SMS to the taxpayer, accepting the confirmation of the draft of the statement made together with a code of verification of 8 characters that must keep. The State tax administration agency sent subsequently taxpayer proof of the submitted Declaration.

If not to accept the confirmation, the State tax administration agency will send an SMS message taxpayer communicating such circumstance and indicating the error that existed.

This medium may not be used to confirm those drafts of a statement whose result is to return and the taxpayer forgoes return in favour of the Treasury.

3rd over the phone, by calling the number 345 200 901 or 901 121 224, communicating the taxpayer, among other data, its identification number Fiscal (NIF) and the number of reference of the draft declaration or, where applicable, proof of the same number. In the course of joint statement made by both spouses, shall also communicate the NIF of the spouse. Made the presentation, the State tax administration agency will return the verification of 8 characters code. To these effects, by the State tax administration agency shall be taken precise measures that permit to guarantee the identity of taxpayers that make communication and confirmation of the draft declaration.

The State tax administration agency sent subsequently taxpayer proof of the submitted Declaration.

(b) in any office located in Spanish territory of the credit institution that acts as a contributor for revenue management in which want to receive the amount of the refund. In these cases, you must present the model of confirmation of the draft of the Declaration, document's entry or return, duly signed by the taxpayer or taxpayers in the event of joint statement made by both spouses.


(c) in ATMs, Internet banking, telephone banking or through any other system of on-line banking, those of credit institutions collaborating in the revenue management so it having established, in which desired receive the amount of the return, under cover of the corresponding security protocol. For this purpose, the taxpayer it shall, among other data, its identification number Fiscal (NIF), as well as the number of receipt of the confirmation of the draft declaration model, income or return document. In the course of joint statement made by both spouses, it must be noted also the NIF of the spouse.

((In them cases designated in them paragraphs b) and c) previous, the entity collaborator will deliver to the taxpayer proof of the presentation of the statement, in accordance with them specifications that correspond of them collected in the annex VII of this order, that will serve as document accrediting of such operation.

Still the above, not the means referred to in paragraphs b, may be used) and c) for confirmation of the draft statement in those cases in which the result of the statement is negative or when the taxpayer waives the return.

(d) in any office of the State tax administration agency, as well as in the offices by the autonomous communities, cities with statute of autonomy and local authorities for confirmation of the draft Declaration and its immediate electronic transmission. In these so-called, the taxpayer must present duly signed the model of confirmation of the draft of Declaration, document of entry or return.

e) at the offices of the tax administrations of the autonomous communities and cities with statute of autonomy that have signed a collaboration agreement for the implementation of single window tax systems with the State tax administration agency, in the terms provided for in this agreement.

((In the cases designated in them lyrics d) and e) previous is delivered to the taxpayer its exemplary of the «model 100.» Tax on the income of physical persons. Year 2014. Confirmation of the draft of the Declaration. Document income or return', duly stamped as proof of the presentation.

6. to confirm the draft declaration, except in cases that such confirmation is carried out at the offices of credit institutions, through on-line banking, SMS or by calling 901 121 224, taxpayers may express your choice by tax allocation to the Catholic Church, for the allocation of amounts for activities of general interest considered social interest , by both assignments or by any of them or, in your case, modify which for this purpose appear in the draft of the Declaration, without need of urge the procedure of modification of the draft of declaration regulated in the article 7.

Likewise, in the cases referred to in paragraph 4 and the letters a.1.º) and 3rd), b), c), d) and e), paragraph 5 of this article, taxpayers, to confirm the draft statement, may provide data of the international code of bank account (IBAN) of the account that must be return or income is domiciled or , if necessary, modify them to that effect appearing in the model of confirmation of the draft of the Declaration, document's entry or return, without having to call the procedure for amendment of the draft statement regulated in article 7. However, the modification by media phone of the code international of has Bank (WERE) only will be possible through so-called to the 901 20 03 45.

7 taxpayers by the tax on the income of the physical persons having their residence abroad and those who are outside the country for the periods of time referred to in paragraph 1 of this article, may confirm the draft declaration as well as, where appropriate, admission purposes or request a refund by non face-to-face means that referred to)) and (c) of paragraph 3; (((a) of paragraph 4 and a.1.º) and 2nd)) and (c) of paragraph 5 of this article.

CHAPTER IV term of submission of declarations article 9. Term of presentation of the statements of the tax on the income of the people physical and of the tax on the heritage.

1 the deadline for submission of statements of the tax on the income of the physical persons, anyone who is the result of the same, shall be as follows: to) the understood between the April 7 and 30 June 2015, both inclusive, if the Declaration is made electronically via Internet.

(b) the understood between them days 11 of mayo and 30 of June of 2015, both including, if the presentation of the statement is made by any other medium.

2. the provisions of the preceding paragraph shall be without prejudice of the deadline for confirmation of the draft statement of physical persons income tax established in article 8 and the term specifically established in article 15.3 to debit from the payment of tax debts arising from them.

3. the term of presentation of them statements of the tax on the heritage will be the understood between them days 7 of April and 30 of June of 2015, both inclusive, without prejudice of the term specifically established in the article 15.3 for the domiciliation Bank of the payment of the debts tax resulting of them same.

CHAPTER V form and submission of declarations article 10. Form of presentation of the statements of the tax on the income of the people physical.

(((Them statements of the tax on the income of them people physical, as well as the corresponding document of entry or return, is presented, in accordance with it planned in them paragraphs to), c) and d) of the article 2 and in the article 5 of the order HAP / 2194 / 2013, of 22 of November, by which is regulate them procedures and them conditions General for the presentation of certain self-assessments and statements informative of nature tax (, with the following specialties: to) printed paper obtained through the aid program must be signed by the declarant.

In the case of a joint statement by the tax on the income of physical persons, as this consists in an autoliquidación or the draft Declaration duly confirmed, will be presented by members of the family unit of legal age who will act on behalf of minors and incapacitated adults legally integrated therein, in accordance with article 45 of the law 58/2003 , of 17 December, General tax.

(b) statements of the income tax of physical persons, where appropriate, are carried out through the support services provided at the offices of the State tax administration agency, whatever its outcome may be submitted, at the option of the taxpayer, in that act in these offices for immediate electronic transmission to the Agencia Estatal de Administración Tributaria.

However it previous, trying to is of statements whose result is an amount to enter, the admission of its presentation will be conditioned to the taxpayer proceed in said Act to it domiciliation Bank of the whole of the income resulting or of the first term, if is is of statements in which the taxpayer has opted by the fractionation of the payment, in them terms established in the article 15.

Also may occur in this way and pursuant to the provisions of the preceding paragraph the statements of the tax on the income of spouses not legally separated physical persons where one of them request the suspension of the income and the other expresses the waiving of recovery of the return, either that is the end result of his statements to enter, to return or negative.

For this purpose, once made the Declaration of the tax on the income of physical persons, will be delivered to the taxpayer printed the copy for the person concerned of his statement, as well as two copies, for the Administration and for the person concerned, of the summary of the declaracion-documento of return or income, adjusted to the 100 model approved in paragraph 2 of article 3.

Delivery in these offices of the copy for the administration of the model 100, summary of the declaracion-documento of income or return, duly signed by the taxpayer and which shall include data relating to the domicile of the income and, in the case of fractionation, options of payment of the second instalment or, where appropriate, the corresponding to the request for the return transfer or waiver of the same It will be considered for submission of the Declaration of the tax on the income of physical persons for all purposes.

Then will be delivered to the taxpayer the Declaration accepted as well as the document's entry or return, model 100, in which shall be recorded in the transmission of the Declaration through the Intranet of the State tax administration agency through a secure verification of 16 characters code.


This procedure may be equally applicable to the declarations of the income tax of individuals carried out in offices enabled by the autonomous communities, cities with statute of autonomy and local entities, the mentioned service of assistance and that occur in them for immediate electronic transmission to the State tax administration agency.

This procedure also applies to statements of the income tax of individuals carried out at the offices of the tax administrations of the autonomous communities and cities with statute of autonomy that have signed a collaboration agreement for the implementation of systems of one-stop tax, in the terms provided for in the agreement with the State tax administration agency.

(c) without prejudice of it willing in them paragraphs earlier, them taxpayers that present statement by the tax on the heritage, will be forced to present electronically through Internet it Declaration of the tax on it income of them people physical, must also use it via electronic or it via telephone for confirm or subscribe, in its case, the draft of it statement of the tax on the income of them people physical , in accordance with article 8.

Article 11. Documentation additional that must accompany to the Declaration of the tax on the income of the people physical.

1. them contributing to who is of application it imputation of incomes in the regime of transparency fiscal international to is refers the article 91 of the law 35 / 2006, of 28 of November, regulatory of the tax on the income of them people physical, must present jointly with it Declaration of said tax them following data relating to the entity not resident in territory Spanish (: a) name or reason social and place of the address social.

(b) relation of administrators.

(c) balance sheet and profit and loss account.

(d) amount of the income positive that should be imputed.

(e) taxes satisfied with respect to the positive income that should be imputed justification.

2. taxpayers who, under cover of the provisions of paragraph 11 of article 27 of law 19/1994, of 6 July, modification of the economic regime and Canarias Prosecutor, made early investments from future appropriations to the reserve for investments in the Canary Islands, in the tax period shall submit together with the Declaration of the tax on the income of physical persons communication cited materialization and financing system.

(3. them taxpayers that request the return through check nominative without cross of the Bank of Spain, to the amparo of it willing in the article 13.2 b) of this order, must present jointly with the statement of the tax on the income of them people physical written containing such request.

4. the above-mentioned documents or writings and, in general, any other not referred to expressly in the own models of declaration that must accompany this may be presented through the electronic of the State tax administration agency registry, regulated by resolution of December 28, 2009, of the Presidency of the State Agency of tax administration that creates the electronic office and regulated electronic tax administration State agency records. Also may present is in the register person of the Agency State of Administration tax. This shall be without prejudice of the provisions of paragraph 4 of article 38 of the law 30/1992, of 26 November, legal regime of public administrations and common administrative procedure.

Article 12. Form of presentation of the statements of the tax on the heritage.

The statement of the wealth tax will be compulsorily electronically through Internet, pursuant to the provisions of paragraphs to) and c) of article 2 of the order HAP/2194/2013, of 22 November, which regulates the procedures and conditions for the submission of certain self-assessment and information statements of a tax nature.

Article 13. Place of presentation and income of them statements of the tax on the income of the people physical.

1. taxpayers forced to declare personal income tax must determine the tax debt corresponding by this tax and enter, where applicable, the amount resulting in the Treasury at the time of presenting the respective declarations, without prejudice to the provisions of articles 14 and 15 of this order for the cases of fractionation and domiciliation of the payment resulting from the Declaration of the income tax of the People physical, as well as for them alleged of request of suspension of the income of the debt tax, without interests of delay, made by the taxpayer married and not separate legally with charge to the return resulting of your spouse.

2 without prejudice to the provisions of the preceding paragraph and the filing electronically, to refer articles 16 and 17 of the present order, physical persons income tax declarations must be submitted, depending on its outcome, where applicable the following: to) statements whose result is a number to enter. It presentation and realization of the income must perform is according to it willing in the article 4.3 of the order HAP / 2194 / 2013, of 22 of November, by which is regulate them procedures and the conditions General for the presentation of certain self-assessments and statements informative of nature tax.

Also, them statements of the tax on the income of them people physical made through them services of helps provided in them offices of the Agency State of Administration tax or in them enabled for this purpose by them communities autonomous, cities with statute of autonomy and entities local may present is directly in them cited offices to its immediate transmission electronic , provided that the taxpayer had proceeded, in the terms established in article 15, to direct the resulting income or the first time, if it's statements that it had chosen by the fractionation of the payment.

(b) statements whose result is a quantity to be returned with a request for return. The presentation of the above statements will take place in accordance with article 4.4 of the aforementioned order HAP/2194/2013.

In addition, in this case, the statements of the tax on the income of individuals may be submitted directly, before any delegation or administration of the tax agency or at the offices of the tax administrations of the autonomous communities and cities with statute of autonomy that have signed a collaboration agreement for the implementation of single window tax systems with the tax agency , or by registered mail addressed to the delegation or administration of the corresponding to their fiscal domicile tax agency.

The physical persons income tax declarations made through support services provided in the offices of the State tax administration agency or those enabled to do so by the autonomous communities, cities with statute of autonomy and local entities, also may be submitted directly at the aforementioned offices for immediate electronic transmission.

(c) negative statements and declarations in which waived the return on behalf of the Treasury. The presentation of the above statements will take place in accordance with article 4.5 of the aforementioned order HAP/2194/2013.

In addition, in these cases, the statements of the tax on the income of natural persons may be submitted directly, before any delegation or administration of the tax agency or at the offices of the tax administrations of the autonomous communities and cities with statute of autonomy that have signed a collaboration agreement for the implementation of single window tax systems with the tax agency.

The physical persons income tax declarations made through support services provided in the offices of the State tax administration agency or those enabled to do so by the autonomous communities, cities with statute of autonomy and local entities may be directly submitted at the aforementioned offices for immediate electronic transmission.

(d) statements of spouses not legally separated in which, under the aegis of 97.6 in the tax law article, one of them request the suspension of the income and the other revealed the renunciation to the recovery of the refund. The statements corresponding to both spouses shall be made form simultaneously and jointly where appropriate depending on the outcome of his statements as a result of the application of the mentioned procedure is to enter or to return.


3. also may make is the presentation of the statement in them offices of them administrations tax of them communities autonomous that have subscribed with the Agency State of Administration tax a Convention of collaboration for the implementation of systems of window only tax, in them terms planned in said Convention.

4. taxpayers of the tax on the income of physical persons having their habitual residence abroad and those who are outside the national territory during the periods referred to in article 9 of this order may filing your return and, where appropriate, admission purposes or request a refund by electronic means in terms , conditions and with arrangement to the procedure regulated in the articles 16 and 17 of this order.

In the event of return with waiver of repayment or negative statements, they can be sent by certified mail addressed to the latest delegation of the State Agency for tax administration in whose district had or have their habitual residence.

5. them taxpayers of the tax on the income of them people physical that is are welcomed to the system of has running in matter tax regulated in them articles 138 to 143 of the regulation General of them performances and them procedures of management and inspection tax and of development of them standards common of them procedures of application of them tributes, approved by the Real Decree 1065 / 2007 27 July, will present its declaration in accordance with the rules laid down in the sixth order of 30 September 1999 section, which approves the model of application for inclusion in the system of checking on tax matters, establishing the place of filing of tax returns that generate debts or credits that should sign up in the tax account and develops the provisions of the Royal Decree 1108 / 1999 , 25 June, which regulates the system of current account in tax matters.

CHAPTER VI specialties in the payment of tax debts resulting from article 14. Fractionation of the payment resulting from the Declaration of the tax on the income of them people physical.

In accordance with article 62(2) of the regulations of the tax on the income of physical persons, and without prejudice to the possibility of postponement or fractionation of the payment provided for in article 65 of the law 58/2003, of December 17, General Tributaria, and developed in articles 44 et seq. of the General Regulation of fundraising approved by Royal Decree 939/2005, of 29 July, taxpayers may split, without interest or charge, the amount of the tax debt resulting from its personal income tax declaration, as consists in an autoliquidación or in the draft Declaration duly signed or confirmed, in two parts: the first, from 60 per 100 of its amount , in the time of submit the statement, and the second, of the 40 by 100 remaining, until the 5 of November of 2015, inclusive.

In any case, enjoy this benefit will require that the draft Declaration duly signed or confirmed or the autoliquidación submitted within deadlines, respectively, in articles 8.1 and 9 of this order. Not may split is, according to the procedure established in this article, the entry of the self-assessments complementary.

In cases that, under cover of provisions of article 97.6 of law 35/2006 of 28 November, regulator of the tax on the income of physical persons, the request for waiver of income tax debt resulting from the statement made by one spouse does not reach the totality of this amount, the rest of the tax debt may split in the terms established in the preceding paragraphs.

Article 15. Payment of the debt tax resulting of them statements of the tax on the income of them people physical and of the tax on the heritage through direct debit bank.

1. taxpayers who choose to split the payment of personal income tax statement will benefit as payment of 40 per 100 corresponding to the second time direct debit the credit institution that acts as a collaborator in the revenue management that made the entry of the first term.

Taxpayers who to split the payment, not to home the second run in collaborating institution, must be the income of the period by via electronic or directly in any office located in Spanish territory of these entities (banks, savings or Credit Union) until on day 5 of November 2015, inclusive, using the model 102.

2. without prejudice of it previous, them taxpayers that carried out it presentation electronic of the statement of the tax on the income of them people physical and of the tax on the heritage or whose statements by the tax on the income of them people physical is made through them services of helps rendered in them offices of it agency State of Administration tax of the tax administrations of the autonomous communities and cities with statute of autonomy that have signed a collaboration agreement for the implementation of single window tax systems with the State tax administration agency, and in those enabled to do so by the other autonomous communities, cities with statute of autonomy and local authorities, for immediate electronic transmission as well as those who carried out the confirmation of the draft statement of the tax on the income of physical persons by telephone, telematic means or in the abovementioned offices, they may use as a means of payment of tax debts arising from the same direct debit in the credit institution that acts as a collaborator in revenue management (Bank (, Box of saving or cooperative of credit) sita in territory Spanish in which is is open to his name it has in which is domiciled the payment.

In the event that the taxpayer opt by the fractionation of the payment of the income of physical persons income tax declaration and by the direct, the first and the second term, the latter must be in the same entity and account in which the first instalment is domiciled.

3. the direct debit of the declarations of the physical personal income tax and the wealth tax referred to in the preceding paragraph may be from 7 April until June 25, 2015, both inclusive.

However, if you choose to perform only the second period for the personal income tax, it may be until June 30, 2015.

4. the State tax administration agency shall order or orders of direct debit from the taxpayer to the designated collaborating entity, which shall, where appropriate, of June 30, 2015 charge into account domiciled, whether it's entire tax debt, or the amount corresponding to the first term, in the case of physical persons income tax by entering it in the terms established in the restricted account of collaboration in the collection of taxes. Subsequently, the aforementioned entity sent to taxpayer proof of payment, in accordance with specifications contained in paragraph 2 of article 3 of the aforementioned order EHA/2027/2007, of 28 June, which is partially developed the Royal Decree 939/2005, of 29 July, which approves the General Regulation of fundraising, in relation to credit institutions that provide the service of collaborative revenue management of the Agency State tax administration, which will serve as proof of income in the public Treasury.

Of form analog, in the so-called of that the taxpayer had proceeded to the domiciliation of the second term, in the so-called of the tax on the income of them people physical, it entity collaborator will proceed, in your case, the day 5 of November of 2015 to load in has said amount and to enter it in them deadlines established in it has restricted of collaboration in the fundraising of them tributes , referring to the taxpayer proof of payment, in accordance with the specifications set out in paragraph 2 of article 3 of the aforementioned order EHA/2027/2007, of 28 June, which will serve as proof of income in the public Treasury.

5. when them taxpayers that present by via electronic it autoliquidación of the tax on the income of them people physical or confirm by this same via the draft of Declaration, have fractional the payment of the debt tax in two deadlines and, without have domiciled the payment of the first term, opt by make the domiciliation Bank of the amount corresponding to the second term , not require make communication any to the entity collaborator, since will be the Agency State of Administration tax who communicate such domiciliation to the entity collaborator designated by the taxpayer in the document of income or return.


Subsequently, the collaborating institution shall forward to contributing proof of payment corresponding to this second period, in accordance with specifications contained in paragraph 2 of article 3 of the order EHA/2027/2007, of 28 June, which will serve as proof of income in the public Treasury.

6. persons or entities permitted to electronically file returns on behalf of third parties, in accordance with articles 79 to 86 of the General Regulation of the activities and procedures of tax inspection and management and development of the standards of procedures for the application of taxes, approved by the Royal Decree 1065 / 2007 , of 27 of July, and in the order HAC / 1398 / 2003, of 27 of mayo, by which is set them alleged and conditions in that may do is effective the collaboration social in it management of them tributes, and is extends this expressly to the presentation electronic of certain models of statement and others documents tax, may, by this via, give transfer of them orders of domiciliation that previously les have connected them third to which represent.

7. in accordance with that established in article 38.2 of the General Regulation of fundraising, approved by Royal Decree 939/2005, of 29 July, payments shall be made on the date of charge on account of the direct payments, whereas proof of payment which to that effect issued by the credit institution where the payment is domiciled , which will incorporate the specifications referred to in paragraph 2 of article 3 of the aforementioned order EHA/2027/2007, of 28 June.

CHAPTER VII presentation e of them statements article 16. Qualification and conditions for the electronic presentation of statements of personal income tax and the wealth tax.

1. with character general, them taxpayers of the tax on the income of them people physical may present by media electronic the statement corresponding to this tax, with clamping to them conditions established in the article 6 of the order HAP / 2194 / 2013, of 22 of November, by which is regulate them procedures and them conditions General for the presentation of certain self-assessments and statements informative of nature tax.

In the case of joint statement of the tax on the income of physical persons made by both spouses, both must have the corresponding qualified electronic certificate.

When them taxpayers should accompany to it statement it documentation additional that is indicates in the article 11 of this order and, in general, any documents, requests or manifestations of options not referred expressly in them own models official of statement, it presentation electronic of the statement will require that it cited documentation additional is present, in form of documents electronic, in the record electronic of it agency State of Administration tax regulated by resolution of December 28, 2009, of the Presidency of the State tax administration agency.

2 taxable persons of the wealth tax must necessarily by electronic means the corresponding to this tax declaration, subject to the conditions laid down in article 6 of the order HAP/2194/2013, of 22 November, which regulates the procedures and conditions for the submission of certain self-assessment and information statements of a tax nature.

In your case, them subject passive that present Declaration by the tax on the heritage must also present or confirm by media electronic, by internet or phone, the statement corresponding to the tax on the income of them people physical or the draft of the same.

3 the electronic presentation of statements of personal income tax for the year 2014 shall be starting from July 1, 2019.

Article 17. Procedure for the electronic filing of the self-assessments of the physical personal income tax and the wealth tax.

1. it presentation electronic by Internet of them self-assessments of the tax on the income of them people physical and of the tax on the heritage is shall be in accordance with it established in them articles 7 to 11, both inclusive, of the order HAP / 2194 / 2013, of 22 of November, by which is regulate them procedures and them conditions General for the presentation of certain self-assessments and statements informative of nature tax.

In the case of self-assessments to enter the payment of which is for the first term, in the case of self-assessment of the tax on the income of physical persons that will opt for this mode of fractionation of the payment, direct debit order may refer to the amount of the first instalment. In this case, the declarant must print and keep, besides it statement accepted as well as the document of income or return, model 100, the document of income of the second term model 102, validated with a code safe of verification of 16 characters and in which will consist, besides the date and time of the presentation of the autoliquidación, it order of domiciliation effected and , in his case, the fractionation of payment option you choose.

2. However it willing in the paragraph previous, for statements of the tax on the income of them people physical with result to enter, when the payment not is perform through direct debit bank or when is perform the payment partial with application of postponement or fractionation, compensation, recognition of debt or by delivery of goods of the heritage historical Spanish , the taxpayer can get the number of reference complete (NRC) of the collaborating entity by any of the following ways:-directly, either in their offices or the electronic banking services those provided to its customers.

-by via electronic, using a certified electronic recognized issued according to them conditions that sets it law 59 / 2003, of 19 of December, of signature electronic that is admissible by the Agency State of Administration tax according to the regulations existing in each time;

- or also electronically, through the use of the signature with Passkey system on a prior registration as a user, employed by the State tax administration agency to facilitate to the Collaborating entities identification telematics of those required tax and people who request it at the time of the payment of their debts.

3. in the case of joint statements of physical persons income tax made by both spouses, for presenting the two must have the corresponding electronic certificate recognized, or entered the fiscal identification number (NIF) of the declarant, the NIF of the spouse and the corresponding access code or number or reference numbers the draft or the fiscal data previously supplied by the IRS.

In these cases the Agency State of Administration tax will adopt the corresponding protocol of security that allow ensure the identity of them contributing that made the presentation.

4. in the case of physical persons income tax self-assessment for spouses not legally separated in which one of them request the suspension of the income and the other the waiving of recovery of the return, if one of the spouses choose the electronic filing system, the corresponding to the other declaration must submitted also in this system. The presentation of both statements is held with arrangement to the procedure that in each case proceed, according to the result end of the same.

Available end only. Entry into force.

This order shall enter into force the day following its publication in the "Official Gazette".

Madrid, 13 March 2015.-the Minister of finance and public administration, Cristóbal Montoro Romero.

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