Royal Decree-Law 1/2015 of 27 February 2015 of second chance mechanism, reduction of financial burden and other measures of social order, amending, with effect from 1 January 2015, paragraphs 1 and 2 of Article 81 a of the Law 35/2006, of 28 November, of the Tax on the Income of the Physical Persons and of partial modification of the laws of the Taxes on Societies, on the Income of Non-Residents and on the Patrimony, in order to allow new collectives applying the deductions provided for in that provision.

In this way, they can apply the deductions provided for in Article 81a of Law 35/2006 of 28 November, the taxpayers who receive contributory and welfare benefits from the system of protection of unemployment, pensions paid by the General Regime and the Special Regiments of Social Security or by the State Passive Classes Scheme, as well as the taxpayers who receive benefits similar to those previously recognised to the professional integrated into the special scheme for the social security of self-employed persons, or (a) self-employed persons who are self-employed as alternatives to the special scheme of social security referred to above, provided that they are subject to the same conditions as those provided for in the corresponding pension Social Security.

Likewise, the tax incentive extends to the legally separated ascendants, or without marriage, with two children without the right to receive annuities for food and for those entitled to the entire minimum provided for in Article 58 of Law 35/2006 of 28 November.

As a consequence of this amendment introduced in Law 35/2006 of 28 November, it is necessary to amend the Order HAP/2486/2014 of 29 December, approving the model 143 for the application of the In advance of the deductions by large family and persons with disabilities in charge of the Income Tax of the Physical Persons and regulate the place, term and forms of presentation.

A modification of a technical nature is also introduced in model 143, in order to clarify that the date to be entered by the applicants for the advance payment, in the deduction paragraphs by descendant or ascending with disability in charge is the date of recognition of the degree of disability.

On the other hand, Order HAP/1136/2014 of 30 June 2014 on certain matters relating to the obligations of information and due diligence established in the agreement between the Kingdom of Spain and the States United States of America for the Improvement of International Tax Compliance and the Application of the U.S. Tax Compliance of Foreign Accounts and the Annual Information Statement of Financial Accounts of Certain Persons Model 290 has introduced a new relative reporting obligation to the accounts held by the financial institutions. This Order, which develops the provisions of Article 37a of the General Rules of Procedure and the procedures for the management and inspection of taxes and the development of common rules on procedures for the application of taxes, approved by Royal Decree 1065/2007 of 27 July 2007 has established for the presentation of the model 290 the period from 1 January to 31 March of each year in relation to the financial information relating to the previous year. However, the novel nature of this obligation and the complexity of verifying for the first time certain information makes it advisable to extend, with limited scope to the 2014 declaration, the deadline for submission of the annual reporting of financial accounts of certain American persons, in order to facilitate as far as possible the correct compliance by the financial institutions with this new reporting obligation.

Article 117 of the General Rules of Procedure and the procedures for the management and inspection of taxes and the development of the common rules of procedures for the application of taxes, approved by Royal Decree 1065/2007, of 27 July, enables the Minister for Economic Affairs and Finance to approve the models for declaration, self-settlement and communication of data, as well as for establishing the form, place and time-limits of his or her presentation.

The rating of the Minister of Economy and Finance mentioned above should be understood at present to the Minister of Finance and Public Administrations, in accordance with the provisions of Article 5 and the provision of Second, Royal Decree 1823/2011 of 21 December 2011, which restructured the ministerial departments.

In its virtue, I have:

Single item. Amendment of Order HAP/2486/2014 of 29 December 2014 approving the model 143 for the application of the advance payment of deductions by large family and persons with disabilities in charge of the Income Tax of Persons Physical and regulatory place, time and form of presentation.

The following amendments are made to Order HAP/2486/2014 of 29 December 2014, approving the model 143 for the application for the advance payment of deductions by large family and persons with disabilities charge of the Income Tax of the Physical Persons and regulate the place, period and forms of presentation.

One. Article 1 is amended as follows:

" Article 1. Model 143 approval.

Model 143 " Tax on the Income of Physical Persons is approved. Deductions per large family, per ascending with two children or persons with disabilities in charge. Application for advance payment 'as set out in the Annex to this Order.'

Two. Article 2 is amended as follows:

" Article 2. Subpositions and requirements for the application for the advance payment of deductions by large family, by ascending with two children or by persons with disabilities in charge.

1. In accordance with the provisions of Article 81a of Law 35/2006 of 28 November of the Tax on the Income of the Physical Persons and the Partial Modification of the Laws of Taxes on Societies, on the Income of Non-Residents and on the Heritage and Article 60a of the Income Tax Regulation, approved by Royal Decree 439/2007 of 30 March, the taxpayers entitled to the application of the deductions regulated in the Article 81 bis may apply to the State Agency for Tax Administration in advance payment of each of the months in which they are discharged into the Social Security or Mutual Insurance and the minimum time limits set out below:

(a) Workers with a full-time contract of work, on the high during, at least, fifteen days of each month, in the General Regime or in the Special Regiments of Coal and Sea Workers ' Mining.

(b) Workers with a part-time employment contract whose working day is at least 50 per 100 of the ordinary day in the company, in monthly calculation, and is on the high for the entire month in the cited in the letter above.

(c) employed persons who are not members of the Special System for Agricultural Employed Persons included in the General Social Security Scheme when they have opted for a daily basis of contributions, which they carry out, at least ten days in that period.

(d) Workers included in the other Special Social Security Regulations not mentioned in the preceding or mutual letters of the respective alternative Social Security Mutual Funds for a fortnight in the month.

2. In accordance with the additional 42nd of the Law 35/2006 of 28 November, they may also apply for the advance payment of the deductions provided for in Article 81a (1) of the Tax Act, taxpayers who receive contributory and assistance benefits from the system of protection of unemployment, pensions paid by the General Regime and the Special Regimes of Social Security or by the State Passive Classes Scheme, as well as the taxpayers who receive benefits similar to the previous recognised professionals who are not integrated into the special social security scheme for self-employed or self-employed persons by means of social security schemes acting as alternatives to the special social security scheme referred to above, provided that they are subject to the same conditions as those provided for in the relevant Social Security pension. '

Three. A single additional provision is introduced, which is worded as follows:

" Single additional disposition. Referrals.

References made to deductions by large family or persons with disabilities in accordance with Articles 3, 4, 5, 6, 9 and 10 of this Order shall be construed as being made to the deductions regulated in the Article 81 (1) of Law 35/2006 of 28 November. '

Four. The single transitional provision is amended, which is worded as follows:

" Single transient provision. Advance payment applications for the months of January, February and March 2015.

1. Applications for the advance payment of the deductions referred to in Article 81a (1) of Law 35/2006 of 28 November 2015 may be submitted from 7 January 2015.

2. Applications for advance payment of the abovementioned deductions, the duty of which has been generated in the months of January, February and/or March 2015, may be submitted until 31 March 2015, and they shall be entitled to obtain the advance payment thereof. provided that the conditions and conditions laid down for the right to the advance payment are met.

However, the presentation of the model 143 printed paper obtained through the use of the printing service developed by the State Agency of Tax Administration in its Electronic Headquarters can be made from of 3 February 2015. '

Five. The Annex referred to in Article 1 of Order HAP/2486/2014 of 29 December 2014 shall be replaced by the Annex to this order.

Single transient arrangement. Deadline for the submission of model 290 for annual reporting of financial accounts of certain US persons for 2014.

Exclusively in relation to the annual reporting statement of financial accounts of certain American persons for the year 2014, the time limit for the submission of model 290 shall be between 1 and January and 31 May 2015.

Single end disposition. Entry into force.

This Order shall enter into force on the day following that of its publication in the "Official Gazette of the State" and shall apply to applications submitted from 1 March 2015.

Madrid, 11 March 2015.-The Minister of Finance and Public Administration, Cristobal Montoro Romero.

ANNEX

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