The additional provision of Royal Decree-Law 12/2012 of 30 March, introducing various tax and administrative measures aimed at reducing the public deficit, establishes for the taxpayers of the Tax on the Income of the Physical Persons, Corporate Tax or Income Tax of non-residents who are holders of goods or rights that do not correspond to the income stated in those taxes, the possibility of filing a special tax return for the purpose of regularizing its tax situation; provided that they have been the holders of such goods or rights before the end of the last tax period for which the time limit for the declaration was completed by 31 March 2012, the date of entry into force of that provision additional.

The legal configuration of the special tax declaration integrates elements of the tax authorities themselves, without the possibility of a total adjustment, in terms of their constituent elements, of the same total adjustment. the regulation contained in Law 58/2003 of 17 December, General Tax, not being its legal effects, for the same reason, analogous to those which are generally derived from the latter.

As regards its content, paragraph 5 of the aforementioned additional provision states that the Minister of Finance and Public Administrations will approve the model of declaration, place of presentation and entry of the same, thus as many other measures are required for compliance with this additional provision.

Based on such legal enablement, this Order approves the presentation model of the special tax return, the way it has to be filed and the provisions necessary for its application.

In particular, the tax payers of the Income Tax of the Physical Persons, the Company Tax or the Income Tax of non-residents may submit this special tax return. of the goods or rights the ownership of which corresponds to undeclared income, and may be understood in certain assumptions that such a condition falls on the person holding the actual ownership, as provided for in paragraph 6 of that provision Additional first incorporated by Royal Decree-Law 19/2012 of 25 May, of measures Urgent liberalization of trade and certain services.

Such goods or rights must have been acquired by the declarant, as a general rule, on a date prior to 31 December 2010, and shall be valued for their purchase value, except in the case of amounts deposited in accounts opened in institutions that are engaged in banking or credit traffic where the amount of the money is taken into account at the time of that date.

The filing of the declaration implies the income of the amount resulting from applying to the amount or value of the acquisition of the regulated goods or rights the percentage of 10 percent, as well as the incorporation of the necessary information to enable the identification of the goods and rights.

In any event, the special tax return shall be reserved and shall be submitted by 30 November 2012.

In its virtue and in agreement with the State Council, I have:

Article 1. Legal nature of the special tax declaration

For the purposes of Article 119 of Law 58/2003, of December 17, General Tax, the special tax declaration established in the first provision of Royal Decree-Law 12/2012 of 30 March 2012, introducing various tax and administrative measures aimed at reducing the public deficit, constitutes a tax declaration, without the purpose of its submission to the practice of a tax clearance of the regulated in Articles 101 and 128 et seq. of Law 58/2003 of 17 December 2003, General Tax.

This declaration takes part in the nature of the tax authorities referred to in Article 120 of the General Tax Law without it being able to be understood as conducive to the self-validation of an obligation previously accrued tax.

Article 2. Declarants.

1. The special tax declaration may be filed by the taxpayers of the Income Tax on the Physical Persons, the Corporate Tax or the Income Tax of non-residents who are the holders of the goods or rights to which they are entitled. refers to Article 3 of this Order.

2. For the purposes set out in this Order, holders shall be considered to have the legal ownership of the goods or rights. However, where the legal holder of the right or right under the special tax declaration does not reside in Spanish territory and does not coincide with the actual holder, the holder may be considered to be a holder of the right or right to hold the right holder. legal ownership of the goods or rights before 31 December 2013.

Actual holders shall be the natural persons or entities that have the control of the goods or rights through entities, or legal instruments or legal persons who administer or distribute funds.

3. The actual holder of the goods or rights corresponding to the declared income shall not be entitled to submit the special tax declaration where a verification or investigation procedure has been initiated in respect of the legal holder of such goods or rights.

Article 3. Goods or rights to be declared.

1. Special tax declaration may be the subject of any property or right whose ownership corresponds to income not declared in the Income Tax of the Physical Persons, the Corporate Tax or the Income Tax Residents.

2. The ownership of the goods or rights to be declared must have been acquired by the declarant on a date prior to 31 December 2010, unless the reporting period of the declarant does not coincide with the calendar year, in which case the ownership must have been acquired before the end of the last tax period for which the time limit for the declaration would have been completed by 31 March 2012.

3. By way of derogation from the foregoing paragraphs, the goods or rights which have been transmitted before 31 December 2010, or the date of the end of the tax period to which they are due shall not be the subject of a special declaration. referred to in paragraph 2 above, where the amount of the transmission was intended for the acquisition of another good or right object of declaration.

4. The ownership of the goods or rights, as well as their date of acquisition, may be credited by any eligible means of proof in law.

In particular, in the case of cash, the event shall be sufficient, through the model of the declaration, to be the holder of the event before 31 December 2010, or to the end date of the period tax referred to in paragraph 2 above, provided that, prior to the filing of the special tax return, it has been deposited in an account whose legal ownership corresponds to the declarant opened in a credit resident in Spain, in another State of the European Union, or in a Member State of the Space The European Economic and Social Committee, which has signed an agreement with Spain to avoid international double taxation with an information exchange clause or an agreement on the exchange of information in tax matters, and is not a matter of jurisdiction. qualified as high risk, deficient or non-cooperative by the International Financial Action Task Force.

Article 4. Amount to declare.

1. The goods or rights to be declared shall be declared for their acquisition value.

The goods or rights whose ownership is partly due to declared income shall be declared on the part of the acquisition value corresponding to undeclared income.

2. The amounts deposited in open accounts in institutions that are dedicated to bank or credit traffic shall be declared for the total amount of the balance at 31 December 2010 or at the end of the tax period referred to in the Article 3 (2) of this Order.

However, the total amount of the balance of an earlier date may be declared when it is higher than the existing date of 31 December 2010 or the date of completion of the tax period referred to in Article 2 (2). 3 of this Order, provided that the difference between the two amounts was not intended for the acquisition of another right or right of declaration.

3. The amounts of cash shall be valued for the amount that is deposited in a credit institution in the terms provided for in Article 3 (4) above.

Article 5. Amount to enter.

The amount to be entered will be 10 percent of the amount resulting from the provisions of Article 4 above.

Without prejudice to the provisions of Article 1, the amount entered shall be taken into account in the amount of the income tax of the physical persons, the corporation tax or the income tax of non-residents, as applicable.

The amount entered will not require any penalties, interest or surcharges.

Article 6. Effects of the special tax return.

1. Persons or entities submitting the special tax declaration and making the corresponding income shall regularise their tax situation in respect of the Income Tax of the Physical Persons, the Company or the Non-Resident Income Tax, as applicable, with the following scope:

(a) Undeclared income shall be construed as regularised not exceeding the amount declared and corresponding to the acquisition of the goods or rights which are the subject of the special declaration.

(b) The amount declared shall be deemed to be a declared income for the purposes of Article 39 of Law 35/2006 of 28 November of the Tax on the Income of the Physical Persons and the partial modification of the Tax laws on Societies, on the Income of Non-Residents and on Heritage, and on Article 134 of the recast of the Law on Corporate Tax, approved by Royal Decree-Law 4/2004 of 5 March 2004.

2. The presentation of the special declaration and the implementation of the corresponding revenue shall have no effect on other taxes other than those referred to in paragraph 1 above.

Article 7. Reserved character of the special tax return.

According to the provisions of Article 95 of Law 58/2003 of 17 December, the data relating to the special tax return obtained by the tax administration are reserved.

Article 8. Approval and form of presentation of the special tax declaration.

1. The declaration model and the entry document of the special tax declaration to whose contents the electronic files for the telematic presentation of the said declaration and the electronic copies of the documents must be adjusted " These models consist of:

a) Model 750. Special Tax Statement (Royal Decree-Law 12/2012 of 30 March) Autoliquidation and entry document, which is reproduced in Annex I of this order. The number of supporting documents to be included in this document shall be a sequential number, the first three digits of which shall correspond to code 750.

b) Model D-750. Special Tax Statement (Royal Decree-Law 12/2012 of 30 March). Relationship of goods and rights, which is reproduced in Annex II of this Order.

2. The above models may be submitted by the taxpayers of the Income Tax of the Physical Persons, Corporate Tax or Income Tax of non-residents referred to in Article 2 of this Order.

3. These models shall be available exclusively in electronic form and their presentation and entry shall be carried out by means of telematics, in accordance with the general conditions and the procedure laid down in Articles 9 and 10 and within the time limit. referred to in Article 11 of this Order.

Article 9. General conditions for the telematic presentation of the special tax return.

1. The presentation of the special tax return by telematic via the Internet may be carried out either by the declarant himself or by a third party acting in his representation, in accordance with Articles 79 to 81, both inclusive of Royal Decree 1065/2007 of 27 July 2007 approving the General Rules of Procedure and the procedures for the management and inspection of taxes and the development of the common rules of application procedures of the taxes, and in Order HAC/1398/2003 of 27 May 2003 laying down the the conditions under which the social partnership in the management of taxes may be effective, and extends expressly to the telematic presentation of certain models of declaration and other tax documents.

2. The telematic presentation shall be subject to the following conditions:

(a) The declarant must have a Fiscal Identification Number (NIF) and be identified in the Tax Obligation Census prior to the presentation of the self-validation model.

b) The declarant must have an X.509.V3 electronic certificate issued by the National Mint and Timbre-Real Casa de la Moneda or any other electronic certificate admitted by the Agency installed in the browser State of Tax Administration previously installed in the browser to this effect, in accordance with the provisions of Order HAC/1181/2003, of 12 May, establishing specific rules on the use of electronic signatures in the Tax relations by electronic, computer and telematic means with the State Agency Tax Administration.

If the telematic presentation is to be performed by a person or entity authorized to file statements representing third parties, it will be this person or authorized entity who must have installed in the browser your certificate.

(c) To carry out the telematic presentation, the declarant, or, where appropriate, the presenter, shall complete and transmit the data on the form, adjusted to the model 750, which shall be available at the Agency's electronic headquarters State of the Internet Tax Administration, e-mail address https://www.agenciatributaria.gob.es.

3. In cases where formal-type anomalies are detected in the telematic transmission of declarations, this circumstance shall be brought to the attention of the host of the declaration by the system itself by means of the corresponding messages of error, to proceed with its healing.

4. The telematic transmission of the said model must be carried out on the same date as the revenue resulting from it. However, in the event of technical difficulties preventing the telematic transmission of the declaration on the same date of entry, such telematic transmission may be carried out until the second working day following the date of entry into force. of the income. This shall not, in any event, result in any change in the time-limits for declaration and revenue provided for in Article 11 of this Order.

5. The taxpayer may submit by telematic via the electronic headquarters of the State Administration of Tax Administration, in the electronic address https://www.agenciatributaria.gob.es, according to the procedure established in the Article 10 (3) of this order and within the same time limit for the submission of the declaration, that additional documentation which it considers appropriate to support the data of the different items of the declaration.

Article 10. Procedure for the Internet telematics presentation of the special tax return.

1. The procedure to follow for the telematic presentation will be as follows:

(a) The declarant or presenter shall contact the credit institution acting as a contributor in the management of the collection (banks, savings banks or credit unions) by means of telematics, directly or through of the State Administration of Tax Administration or by going to its offices, to make the corresponding income and to provide the following data:

NIF of the declarant (9 characters).

Fiscal year (12 = 2 last digits of the year of presentation).

Period: 2 characters: "0A" (zero A).

Income Document: Special Tax Statement = 750.

Type of self-validation = "I" Income.

Amount to enter (must be greater than zero and expressed in euros).

The contributing entity, once the revenue has been entered, will assign a Full Reference Number (NRC) that will generate informatically using a cryptographic system that uniquely relates the NRC to the amount entered.

At the same time, it shall transmit or deliver, in the form of transmission of the data, a receipt containing at least the data referred to in Article 3.3 of Order EHA/2027/2007 of 28 June for which it is developed. In part, the Royal Decree 939/2005 of 29 July, approving the General Rules of Collection, in relation to the credit institutions which provide the service of collaboration in the management of the State Agency Tax Administration.

To make payment via the Internet through the State Tax Administration Agency and obtain the NRC, the declarant or presenter must connect with the electronic headquarters of the State Tax Administration Agency. on the Internet at https://www.agenciatributaria.gob.es, using your electronic signature and, within the option of Payment of Taxes-Autoliquidations, select one of the means of payment offered (payment by charge in account or payment with card).

(b) The declarant or, if applicable, the presenter, after the previous operation, shall be connected via the Internet to the said electronic headquarters of the State Tax Administration Agency, and shall select, within the presentation of statements, the statement to be transmitted (model 750), and will introduce the NRC provided by the contributing entity.

c) You will then proceed to transmit the declaration with the electronic signature generated when you select the certificate previously installed in the browser to that effect.

If the presenter is a person or entity authorized to file statements representing third parties, a single signature, corresponding to his or her certificate, will be required.

d) If the declaration is accepted, the State Tax Administration Agency will return the data of the declaration with a result to be validated with a 16-character Verification Insurance Code. the date and time of presentation.

2. If the presentation is rejected, a message with the description of the detected errors will be displayed on screen. In this case, the same should be done on the input form, or the presentation should be repeated if the error is caused by another reason.

3. Where the taxpayer accompanies the declaration any additional documentation justifying or clarifying the particulars of the declaration submitted, in particular those relating to the identification of the goods and rights, their ownership and other relevant circumstances, the same shall be filed in the electronic register of the State Tax Administration Agency, in accordance with the provisions of the Resolution of 28 December 2009, of the Presidency of the State Agency of Tax administration, whereby electronic headquarters are created and electronic records of the State Tax Administration Agency, for which the declarant or presenter must connect to the electronic headquarters of the State Agency of Tax Administration on the Internet, electronic address https://www.agenciatributaria.gob.es and, within the option of Taxes through Procedures, Services and Procedures (Information and Registration), select the appropriate tax concept and the processing of supplementary documentation that corresponds according to the assigned procedure to different models of declaration and self-validation.

4. The declarant or presenter shall keep the accepted declaration and the entry document duly validated with the corresponding Insurance Code of Verification.

Article 11. Time limit for the submission and entry of the special tax declaration

The time limit for the submission and entry of the special tax declaration, both the initial declaration and, where appropriate, the additional declarations that may be made, shall end on 30 November 2012.

Final disposition first. Amendment of Order EHA/2027/2007 of 28 June, for which Royal Decree 939/2005 is partially developed, of 29 July, for which the General Tax Collection Regulation is adopted, in relation to the credit institutions providing the collaboration service in the collection management of the State Tax Administration Agency.

Order EHA/2027/2007 of 28 June, for which Royal Decree 939/2005 is partially developed, of 29 July, for which the General Tax Collection Regulation is adopted, in relation to the credit institutions providing the A collaboration service in the management of the State Tax Administration Agency is amended as follows:

1. In Annex I, code 021 autoliquidations, the following model of self-validation is included:

Model code: 750.

Denomination: Special Tax Statement (additional provision of Royal Decree-Law 12/2012, of March 30)

Income Period: OA.

Final disposition second. Entry into force.

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

Madrid, May 31, 2012.-The Minister of Finance and Public Administration, Cristobal Montoro Romero.

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