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It available additional first of the Real Decree-Law 12 / 2012, of 30 of March, by which is introduced different measures tax and administrative directed to it reduction of the deficit public, sets for them taxpayers of the tax on the income of them people physical, tax on societies or tax on the income of not residents that are holders of goods or rights that not is correspond with them incomes declared in such taxes , the possibility of present a statement tax special to regularize its situation tax, whenever had been holders of such goods or rights with previously to the completion of the last period tax whose term of statement had completed before 31 of March of 2012, date of entry in force of it cited available additional.
The legal configuration of special tax return integrates elements of the tax self-assessment, without that can preach is the same total adjustment, in what their constituent elements refers to the regulation which of them is contained in the law 58/2003, of December 17, General tax, not being its legal effects, for the same reason , analogues to which with character general is derived from these latest.
In terms of its content, paragraph 5 of the above-mentioned provision additional first designates the Minister of finance and public administration to approve the model statement, place of presentation and the same income, as well as many other measures are necessary for the fulfilment of this additional provision.
With base in such enabling legal, this order approves the model of presentation of the Declaration tax special, the form in that the same is has that present and them provisions necessary for its application.
In particular, may submit this special tax return taxpayers of the tax on the income of the physical persons, corporation tax or the tax on the income of non-residents as owners of the property or rights whose ownership corresponds to income not declared, can be understood in certain cases such a condition lies in who holds the real ownership , as established in paragraph 6 of the aforementioned first additional provision incorporated by Royal Decree-Law 19/2012, 25 may, on urgent measures of liberalization of trade and certain services.
Such assets or rights must have been acquired by the declarant, in General, at a date earlier than December 31, 2010, and they will be valued at their acquisition value, except in the case of amounts deposited in accounts opened in entities engaged in banking or credit traffic that generally taken into account, the amount on the aforementioned date.
The presentation of the statement implies the income of it claims resulting of apply to the amount or value of acquisition of them goods or rights regularized the percentage of the 10 percent, as well as the incorporation of it information necessary that allow identify them cited goods and rights.
In any case, special tax return shall be reserved and shall be submitted before November 30, 2012.
In his virtue and in accordance with the Council of State, I have: article 1. Nature legal of it statement tax special for the purposes of it willing in the article 119 of the law 58 / 2003, of 17 of December, General tax, the Declaration tax special established in it available additional first of the 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 Tax Declaration, is without having your presentation intended practice of a liquidation tax regulated in articles 101 and 128 and following of the law 58/2003, of December 17, General tax.
This Declaration was part of the nature of the tax self-assessment that referred to in article 120 of the General tax law it can understand is conducive to the autoliquidación of a tax obligation accrued prior.
Article 2. Declarants.
1. may present it statement tax special them taxpayers of the tax on the income of them people physical, of the tax on societies or of the tax on the income of not residents that are holders of them goods or rights to is concerns the article 3 of this order.
2. for the purposes specified in this order, they shall be regarded as holders who hold legal title to the property or rights. However, when the legal good or right holder object of special tax return not resident in Spanish territory and does not match the actual holder, may be titular to the latter whenever you get to hold legal title to the property or rights prior to December 31, 2013.
Holders real will be considered natural persons or entities having control of the property or rights by entities, or legal instruments or legal entities that manage or distribute funds.
3. the real holder of goods or rights that correspond to the non-declared incomes may not submit special tax return when previously initiated a procedure of verification or investigation with respect to him or the legal owner of such assets or rights.
Article 3. Property or rights subject to Declaration.
1. may be object statement tax special any well or right whose ownership is appropriate with income not declared in the tax on the income of them people physical, of the tax on societies or of the tax on the income of not resident.
2. the ownership of the property or rights object declaration must have been acquired by the declarant in prior to December 31, 2010, unless the tax period of the declarant does not match the calendar year, in which case ownership should have been acquired prior to the end of the last tax period whose declaration period had ended before March 31, 2012.
3. Notwithstanding the provisions of the preceding paragraphs, shall not be subject of special declaration property or rights that had been handed down before December 31, 2010, or the date of completion of the tax period that referred to in paragraph 2 above, when the amount of transmission had earmarked for the acquisition of other property or right subject to Declaration.
4. the ownership of the property or rights, as well as its date of acquisition, may be established by any means legally admissible test.
In particular, in the case of cash will be enough the manifestation, through the model of Declaration, be holder of the same prior to December 31, 2010, or the date of expiry of the tax period referred to in paragraph 2 above, always that prior to the presentation of the special tax return had been deposited in an account whose legal ownership corresponds to the declarant in a resident credit institution in Spain, in another State of the European Union or in a State member of the European economic area which has signed an agreement with Spain to avoid double taxation with clause of exchange of information or an agreement for the exchange of information in tax matters, and not the case of jurisdictions rated as high risk, poor or not cooperative by the international financial action group.
Article 4. Amount to declare.
1. the goods or rights object of declaration is shall declare by its value of acquisition.
Them goods or rights whose ownership is correspond partially with incomes declared, is shall declare by the part of the value of acquisition that corresponds with income not declared.
2. the amounts deposited in accounts open in entities that is devote to the traffic banking or credit is shall declare by the amount total of the balance to 31 of December of 2010 or in the date of completion of the period tax to is concerns the paragraph 2 of the article 3 of this order.
However, may declare is the amount total of the balance of a date previous when is superior to the existing to 31 of December of 2010 or in the date of completion of the period tax to is refers the paragraph 2 of the article 3 of this order, whenever the difference between both amounts not is had intended to it acquisition of another well or right object of statement.
3. the amounts of cash will be valued by the amount has been deposited in a credit institution under the terms provided in paragraph 4 of article 3 above.
Article 5. It claims to enter.
The amount to enter will be 10 per cent of the amount resulting from the provisions in article 4 above.
Subject as provided in article 1, the entered amount will be considered tax on the income of the physical persons, corporation tax or the tax on the income of non-residents, as appropriate.
The entered amount they will not be enforceable sanctions, interests or surcharges.
Article 6. Effects of special tax return.
1 the persons or entities that present special tax return and perform the corresponding income regularizarán your tax situation respect to the tax on the income of the physical persons, corporation tax or the tax on the income of non-resident, as appropriate, with the following scope: to) are understood to be regularized non-declared incomes that do not exceed the stated amount and corresponding to the acquisition of property or rights subject to special statement.
(b) the amount declared will have it consideration of income declared to them effects expected in the article 39 of the 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 134 of the text consolidated of it law of the tax on societies , approved by the Royal Decree legislative 4 / 2004, of 5 of March.
2. the presentation of the Special Declaration and the realization of the income will not have any effect with regard to other taxes other than those mentioned in paragraph 1 above.
Article 7. Derestriction of the special tax declaration.
Pursuant to article 95 of the Act 58/2003, of December 17, relating to the special tax return data obtained by the tax authorities have restricted.
Article 8. Approval and form of presentation of the Declaration tax special.
1 model statement and tax return special entry document approves whose contents must conform to submit electronic files telematics of the Declaration and electronic copies of the same. These models consist of: to) model 750. Declaration tax special (Real Decree-Law 12 / 2012, of 30 of March) Autoliquidación and document of entry, that is reproduced in the annex I of this order. The number of proof that will appear in this document will be a sequential number whose three first digits correspond with code 750.
(b) model D-750). Declaration tax special (Royal Decree-Law 12 / 2012, of 30 of March). Relationship of property and rights, that is reproduced in the annex II of this order.
2. them mentioned models may be presented by them taxpayers of the tax on the income of them people physical, tax on societies or tax on the income of not resident to is concerns the article 2 of this order.
3. the above models will be available exclusively in electronic format and presentation and income will be for via telematics, in accordance with the General conditions and the procedure laid down in articles 9 and 10 and within the period referred to in article 11 of this order.
Article 9. Conditions General for the presentation telematics of the Declaration tax special.
1. the presentation of the special tax return via telematics through Internet can be done well by the declarant himself or by a third party acting on their behalf, in accordance with articles 79 to 81, both inclusive, of the Royal Decree 1065 / 2007, of 27 July, which approves the General Regulation of the actions and procedures of tax inspection and management and development of standards common procedures for the 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 forced tax with character prior to the presentation of the model of autoliquidación.
(b) the declarant must have installed in the browser a certified electronic X.509.V3 issued by the factory national of currency and timbre-real House of the currency or any other certified electronic admitted by the Agency State of Administration tax previously installed in the browser for this purpose, in accordance with it planned in the order HAC / 1181 / 2003, of 12 of mayo , 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 presentation telematics goes to be made by a person or entity authorized to present statements in representation of third people, will be this person or entity authorized who must have installed in the browser your certificate.
c) to carry out the presentation telematics, the declarant, or, where appropriate, the presenter, shall complete and transmit the form data, adjusted to the 750 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 that are detected anomalies of formal type in the statements data transmission, this circumstance will get knowledge of the presenter of the Declaration by the system using the corresponding error messages, so appropriate to its correction.
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 11 of this order are altered.
5. the taxpayer may submit for via telematics through the electronic office of the State tax administration agency, at the e-mail address https://www.agenciatributaria.gob.es, in accordance with the procedure established in paragraph 3 of article 10 of this order and the same deadline for submission of the Declaration, that additional documentation deemed appropriate to back up the data of the different items of the Declaration.
Article 10. Procedure for the telematic presentation special tax return online.
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, savings 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 presentation).
Period: 2 characters: «0A» (A zero).
Document entry: special tax declaration = 750.
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 credit institutions that provide the service of collaborative revenue management of the State tax administration agency.
For perform the payment by Internet through it agency State of Administration tax and get the NRC, the declarant or presenter must connect is with it headquarters electronic of it agency State of Administration tax in Internet in the address https://www.agenciatributaria.gob.es, using his signature electronic and, within the option of payment of taxes-self-assessments, select one of them media of payment offered (payment by charge in has or payment with card).
(b) the declarant or, in its case, the presenter, a time made it operation previous, is connect through Internet with it cited headquarters electronic of it agency State of Administration tax, and will select, within the presentation of statements, the statement to transmit (model 750), e will introduce the NRC supplied by the entity collaborator.
(c) then proceed to transmit the statement with the signature electronic generated to the select the certificate previously 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 Agency State of Administration tax you will return in screen them data of it statement with result to enter validated with a code safe of verification of 16 characters, besides the date and time of presentation.
2. in the event that the submission was rejected, a message with a description of the errors detected will show in display. 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 contributors join the Declaration any additional documentation that justify or clarify the data of the Declaration presented, especially those relating to the identification of the goods and rights, ownership and other relevant circumstances, the same shall be displayed in the electronic register of the State tax administration agency, in accordance with the resolution of December 28, 2009 , of the Presidency of the Agency State of Administration tax, by which is creates it headquarters electronic and is regulate them records electronic of the Agency State of Administration tax, for which the declarant or presenter must connect is to it headquarters electronic of it agency State of Administration tax in Internet, address electronic 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 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 the accepted Declaration and entry document duly validated with the corresponding insurance verification code should be kept.
Article 11. Term of presentation e income of the Declaration tax special the term of presentation e income of the Declaration tax special, both of it statement initial as, in his case, of them complementary that could make is, will end the 30 of November of 2012.
First final provision. Modification of the 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.
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: 750.
Name: Declaration tax special (available additional first of the Real Decree-Law 12 / 2012, of 30 of March) period of entry: OA.
Second final provision. Entry in force.
The present order will enter in force the same day of its publication in the «Bulletin official of the State».
Madrid, 31 May 2012.-the Minister of finance and public administration, Cristóbal Montoro Romero.
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