Read the untranslated law here: http://www.boe.es/buscar/doc.php?id=BOE-A-2012-7390
He Real Decree-Law 12 / 2012, of 30 of March, by which is introduced different measures tax and administrative directed to the reduction of the deficit public, sets an assessment special on them incomes of source foreign that allows the repatriation, without integrate is in the base taxable of the tax on societies, of dividends and of them incomes derived of the transmission of certain shares they accrued until November 30, 2012, corresponding to entities which, despite business overseas activities, is located on territories of null taxation or tax havens, circumstance which prevents the application of the exemption regime provided for in article 21 of the text revised from corporation tax law, approved by Royal Legislative Decree 4/2004 , of 5 of March.
For that purpose, article 1. Third party. One, of the cited Real Decree-law adds a provision additional fifteenth to the text consolidated of the law of the tax on societies, establishing an assessment special about dividends and incomes of source foreign derived of the transmission of values representative of them funds own of entities not resident in territory Spanish.
Paragraph 6 of the above-mentioned additional provision fifteenth points out that the model of Declaration of this special assessment shall be approved by Ministerial order of the Minister of finance and public administration, which will establish the form and place for submission.
By virtue, I have: article 1. Approval and form of presentation of the model 250.
1 approves the model 250, «special tax on dividends and foreign source income derived from the transfer of securities of the own funds of non-resident entities in Spanish territory"contained as an annex to this order and that may be presented by the entities that are subject to tax and that, in accordance with the fifteenth additional provision of the consolidated text of the law of corporation tax approved by the Royal Decree legislative 4/2004, of 5 March, wish to not integrate in the base of the aforementioned tax certain income earned from entities not resident in Spanish territory, dividends / shares in benefits, by transmissions of equity securities until November 30, 2012.
This model will be available exclusively in electronic format.
The number of proof that there will be of appear in the same will be a number sequential whose three first digits are correspond with the code 250.
2. the presentation of the model 250 will be held for via telematics, in accordance with the General conditions and procedure established in articles 2 and 3 and within the time limit set in article 4 of this order.
Article 2. General conditions for the telematic presentation of the model 250.
1. the presentation of the statement by via telematics through Internet may be effected well by the own declarant or by a third that act in its representation, in accordance with it established in them articles 79 to 81, both inclusive, of the Real Decree 1065 / 2007, of 27 of July, by which is approves the regulation General of them performances and them procedures of management e inspection tax and of development of them standards common of procedures of application of taxes, and in the order HAC/1398/2003, of May 27, which settle the cases and conditions in which may become effective collaboration in the management of taxes, and extends this explicitly to the presentation telematics of certain models of Declaration and other tax documents.
(2. the presentation telematics will be subject to the following conditions: to) the declarant shall have of number of identification Fiscal (NIF) and be identified in the Census of entrepreneurs, professional and retainers with character prior to the presentation of the model of autoliquidación.
(b) the declarant must be installed in the browser an electronic certificate X.509.V3 issued by the Fábrica Nacional de coin and timbre-real Casa de la Moneda, or any other electronic certificate supported by the State tax administration agency previously installed in the browser for that purpose, in accordance with the provisions of the order HAC/1181/2003, of 12 may , by which is establish standards specific on the use of the signature electronic in them relations tax by means electronic, computer and telematic with the Agency State of Administration tax.
If the telematic presentation is to be performed by a person or entity authorized to file returns on behalf of third parties, is this person or authorized entity who must have your certificate installed in the browser.
c) to carry out the presentation telematics, the declarant, or in his case, the presenter, must complete and transmit the form data, adjusted to the 250 model, which will be available on the electronic site of State tax administration in Internet, email address https://www.agenciatributaria.gob.es Agency.
3. in those cases in that is detected anomalies of type formal in the transmission telematics of statements, such circumstance is will put in knowledge of the presenter of the statement by the own system through them corresponding messages of error, so appropriate to your troubleshooting.
4. the data of the aforementioned model transmission must be made on the same date in which the resulting income thereof take place. However, in the event that there are technical difficulties that prevent make transmission telematics of the Declaration on the same date of entry, may be this transmission telematics to the second working day following the entry. This will not, in any case, that filing and payment deadlines provided for in article 4 of this order are altered.
5. the taxpayer may present by via telematics through it headquarters electronic of the Agency State of Administration tax, in it address electronic https://www.agenciatributaria.gob.es, in accordance with the procedure established in the paragraph 3 of the article 3 of this order and in the same term of presentation of the statement, that documentation additional that deems suitable for support them data entered in them different split of it statement.
Article 3. Procedure for the presentation telematics by Internet of the self-assessments corresponding to the model 250.
1 the procedure to be followed for the telematic presentation will be as follows: to) the declarant or presenter will be contacted with the credit institution that acts as a collaborator in revenue management (banks, saving banks or credit unions) via telematics, directly or through the State administration agency tax or well attending their offices to carry out the corresponding income and provide the following data: NIF of the declarant (9 characters).
Fiscal year (12 = 2 last digits of the year of accrual).
Period: 2 characters: «0A» (zero to).
Document entry: special tax = 250.
Autoliquidación type = "I" income.
Enter amount (must be greater than zero and expressed in euros).
The collaborating institution, once the income, will assign a number of reference complete (NRC) that will generate a computer by means of a cryptographic system that uniquely relates the NRC with the entered amount.
At the same time, it shall be sent or delivered, according to the form of transmission of the data, a receipt which will contain, at a minimum, the data referred to in article 3.3 of the order EHA/2027/2007, of 28 June, which develops partially Royal Decree 939/2005, of 29 July, which approves the General Regulation of fundraising , in relation to the entities of credit that provide the service of collaboration in the management revenue of the Agency State of Administration tax.
To make payment over the Internet through the State tax administration agency and obtain the NRC, the declarant or speaker must connect with the electronic site of the State tax administration agency on the Internet at the address https://www.agenciatributaria.gob.es, using his signature electronic and payment of taxes-self-assessment option, select one of the offered payment (payment by charge in account or payment card) b) the declarant or where appropriate, presenter after the above operation, will connect through Internet with the cited electronic headquartes of the State tax administration agency and selected, in the presentation of statements, the Declaration to transmit (model 250), and will introduce the NRC provided by the collaborating institution.
(c) below shall transmit the Declaration with the electronic signature generated by selecting the certificate installed in the browser for this purpose.
If the presenter is a person or entity authorized to submit declarations on behalf of third parties, a single firm, the corresponding certificate will be required.
(d) if the Declaration is accepted, the State tax administration agency will return on screen the statement with result data entering validated with an insurance verification code of 16 characters, as well as the date and time of presentation.
2. in the so-called of that the presentation was rejected is displayed in screen a message with the description of the errors detected. In this case, there must be to remedy them in the entry form, or repeating the presentation if the error was caused by another reason.
3. when taxpayers accompany the Declaration any additional documentation that justify or clarify the submitted Declaration data, it will be presented in the electronic register of the State tax administration agency, in accordance with the resolution of December 28, 2009, the Presidency of the State Agency for tax administration, which creates the electronic office and regulated electronic records of the Agencia Estatal de Administración Tax, which for the declarant or presenter should connect to the electronic site of State tax administration in Internet, email address https://www.agenciatributaria.gob.es Agency and within the choice of taxes through procedures, services and formalities (information and registration), select the appropriate tax concept and the procedure for provision of documentation that corresponds according to the procedure assigned to the different models of Declaration and autoliquidación.
4. the declarant or speaker shall keep the validated accepted declaration with the corresponding insurance verification code.
Article 4. Deadline and entry of the model 250.
The presentation e income of the autoliquidación model 250, assessment special on dividends and incomes of source foreign derived of the transmission of values representative of them funds own of entities not resident in territory Spanish must perform is in the term of them 25 days natural following to the date of accrual.
The special tax is accrued, in case of distribution of dividends or shares of profit from entities not resident in Spanish territory, the day of the benefit-sharing agreement adopted by the general meeting of shareholders or equivalent and, in the event of the transfer of securities of the own funds of non-resident entities in Spanish territory , the day in that is produce the aforementioned transmission.
However, accruals produced before the publication of this ministerial order in the «Official Gazette», presentation and income of this autoliquidación shall be carried out within the period of 25 calendar days of the date of entry into force of this order.
First final provision. Modification of the order EHA / 2027 / 2007, of 28 of June, by which is develops partially the Real Decree 939 / 2005, of 29 of July, by which is approves the regulation General of fundraising, in relation to the entities of credit that lend the service of collaboration in the management revenue of the Agency State of Administration tax.
Order EHA/2027/2007, of 28 June, which is partially developed the Royal Decree 939/2005, of 29 July, which approves the General Regulation of fundraising, in relation to credit institutions that provide the service of collaborative revenue of the State tax administration agency management, is hereby amended as follows : 1. in the annex I, code 021 self-assessment, it includes the following model of autoliquidación: code of model: 250.
Name: Special tax on dividends and foreign source income derived from the transfer of securities of the own funds of non-resident entities in Spanish territory.
Period of admission: OA.
Second final provision. Entry in force.
This order shall enter into force the day of its publication in the «Official Gazette».
Madrid, 31 de mayo of 2012.-the Minister of Hacienda and administrations public, Cristobal Montoro Romero.
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