Advanced Search

Resolution Of January 23, 2012, Of The Department Of Tax Management Of The State Tax Administration Agency, Which Modifies The One Of January 3, 2011, That Approves The Model 145, The Perceptible Data Communication...

Original Language Title: Resolución de 23 de enero de 2012, del Departamento de Gestión Tributaria de la Agencia Estatal de Administración Tributaria, por la que se modifica la de 3 de enero de 2011, por la que se aprueba el modelo 145, de comunicación de datos del percep...

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$40 per month.

TEXT

Article 101.1 of Law 35/2006 of 28 November of the Tax on the Income of the Physical Persons and of Partial Modification of the Laws of Taxes on Societies, on the Income of Non-Residents and on the Equity, provides that withholding and income on account of income from work arising from employment or statutory and pension relationships and liabilities, shall be fixed in a regulated manner, taking as a reference the amount which would result from applying the tariffs to the basis of the withholding tax or revenue. To determine the percentage of withholding or income to be taken into account, the personal and family circumstances and, where applicable, the income of the spouse and the reductions and deductions, as well as the variable remuneration, may be taken into consideration. foreseeable, in terms of the regulations being established. For these purposes, variable remuneration shall be presumed to be at least foreseeable in the previous year, unless circumstances permit an objective to be established in an objective manner.

The regulatory development of the aforementioned legal precept is contained in Articles 74 to 89 and 102 of the Income Tax Regulation of the Physical Persons, approved by Royal Decree 439/2007 of 30 March, regulating specifically in Article 88, the communication of the income recipient of the work to his/her payer of the personal and family data and circumstances which affect the amount of the derogation, in the determination of the type of retention or in the regularisations of this. In the last subparagraph of paragraph 1, this regulatory requirement provides that the content of these communications shall be in accordance with the model approved by the Department of Revenue Management of the State Administration Agency. Tax.

Among the data and circumstances constituting the object of the aforementioned communication, Article 88.1 of the Tax Regulation provides that, for the purposes of applying the reduction of the rate of retention provided for in the last Article 86.1 of the same Regulation, the taxpayer must inform the payer that he is allocating amounts for the purchase or rehabilitation of his habitual dwelling using foreign funding, for which he will be entitled to the deduction by investment in habitual housing as regulated in Article 68.1 of the Tax Law. For its part, the eleventh transitional provision of that Regulation established a similar obligation to indicate in the communication that quantities are being used for the purchase or rehabilitation of normal housing using financing where the right of the taxpayer to the deduction for investment in habitual housing is due to the application of the transitional regime governed by the transitional provision of the Tax Act. In the area of reduction of the rate of withholding tax for taxpayers who are allocating amounts for the purchase or rehabilitation of their usual dwelling using foreign funding, the existence of both deduction schemes In the case of the case-law of the Court of First Case, the Court held that the Court of First Case held that the Court held that the Court held that the Court held that the Court of First of the Tax Law, and of EUR 33,007,20 where the right to deduct was a consequence of the application of the transitional regime.

Royal Decree-Law 20/2011 of 30 December 2011 of urgent measures in budgetary, tax and financial matters for the correction of the public deficit has given new wording to Article 68.1 of Law 35/2006, amending the Regulation of the deduction for investment in habitual housing in the Income Tax of the Physical Persons, at the same time as it has abolished the transitional provision eighteenth of that Law, in which the transitional regime of the deduction from investment in habitual housing acquired prior to 1 January 2011; and has added an additional twenty-third provision, paragraph 1 of which provides that, for the purposes of the provisions of Articles 86.1 and 88.1 of the Tax Regulation, the determining amount for the taking into account of the deduction for housing in the calculation of the payments on account of such tax shall be EUR 33,007,20.

These amendments represent the disappearance, for the purposes of the application of the reduction of the rate of retention provided for in Article 86.1 of the Tax Regulation and of the communication by the recipient of the data and circumstances determining the right to the same, in accordance with Article 88.1 of the same Regulation, of the distinction previously made between taxpayers entitled to deduction for investment in habitual housing under the general scheme Article 68.1 of Law 35/2006, for which the total amount of its remuneration determining the Reduction of the retention rate was EUR 22,000 per year, in accordance with the wording of Article 86.1 of the Regulation by Royal Decree 1788/2010 of 30 December 2010 and the taxpayers entitled to such deduction under the transitional arrangements contained in the deleted transitional provision of that Law, for which the determining amount of the reduction of the retention rate was EUR 33,007,20 per year, in accordance with the transitional provision of the Regulation of the Tax.

Consequently, it is necessary to adapt to the indicated amendments the data communication model of the income recipient of the work to the payer referred to in Article 88 of the Tax Regulation, for which This resolution is intended to replace the model 145 approved by the Resolution of 3 January 2011, of this Tax Management Department, by a new model 145, in paragraph 5 of which the distinction between the established regimes is deleted. general and transitional, for the purpose of the application of the reduction in two integers of the type of retention referred to in Article 86.1 of the Income Tax Regulation of the Physical Persons. For the same reasons, it was also necessary to amend those paragraphs in the operative part of the abovementioned decision in which reference was made to the existence of the two abovementioned schemes, general and transitional, with a view to adapt the wording of the same to the new situation arising from the entry into force of Royal Decree-Law 20/2011.

Finally, paragraph 2 of the additional twenty-third provision of Law 35/2006, in the wording given by Royal Decree-Law 20/2011, provides that the application of the type of retention determined in accordance with the new law A single amount of EUR 33,007,20 shall be made in respect of the income which is paid or paid as from 1 February 2012, provided that the income is not the same as January, and that the withholding and income shall be practice on the performance of the work to be performed or paid during the month of January 2012, for that month, they shall be carried out in accordance with the amounts laid down in the rules in force at 31 December 2011. Consequently, the single final provision of this resolution provides that the same shall take effect in relation to the data communications to the payer, or to the variation of the data previously communicated, to be made from the date of of 1 February 2012.

Therefore, by making use of the enablement conferred by the last paragraph of Article 88 (1) of the Income Tax Regulation of the Physical Persons,

This Tax Management Department resolves the following:

Unique. Modification of the Resolution of January 3, 2011, of the Tax Management Department of the State Tax Administration Agency, for which the 145 model of data communication is approved. the income recipient of the work to its payer or the variation of the data previously reported.

The Resolution of 3 January 2011, from the Tax Management Department of the State Tax Administration Agency, for which the model 145, for the communication of data from the income recipient of the work to his/her paying or changing the data previously reported, is amended as follows:

One. The sixth paragraph is worded as follows:

" Sixth. Content of the communication of the data relating to payments made for the purchase or rehabilitation of the usual dwelling using foreign funding.

In order for the payer to apply the reduction of the withholding rate provided for in the last paragraph of Article 86.1 of the Tax Regulation, the recipients of income from work whose total remuneration is less than EUR 33,007,20 per year shall inform the payer that they are allocating amounts for the purchase or rehabilitation of their usual dwelling using foreign funding for which they are entitled to the deduction for investment in housing Article 68.1 of the Tax Law. The communication of that circumstance shall be made by checking the box set out in paragraph 5 of model 145.

In the event that the taxpayer receives income from the work from two or more payers at the same time or in succession, it may only carry out the communication referred to in the preceding paragraph when the total amount of the full remuneration for all of them is less than EUR 33,007,20 per year.

It will not be necessary to reiterate to the same payer the communication of data those perceptors that, having the right to the reduction of the type of retention in accordance with the provisions of the previous paragraphs, have already communicated this Circumstances prior to 1 February 2012.

In no case shall the practice of this communication proceed when the amounts are intended for the construction or expansion of the dwelling or the housing account. "

Two. Paragraph septimo.1 is worded as follows:

" 1. In accordance with the provisions of Article 88.1 of the Tax Regulation, in order for the payer of the income of the work to take into account the personal and family situation of the recipient, including that relating to the obligation to satisfy pensions compensation to the spouse or annuities for food, both fixed by judicial decision, as well as the fact that they are allocating quantities for the purchase or rehabilitation of their habitual dwelling using foreign funding for which is entitled to a right of deduction for investment in habitual housing in accordance with the provisions of the Article 68.1 of the Tax Act, the recipient shall submit the corresponding data communication.

The presentation of the data communication to the payer, duly signed, shall be made in the model 145 approved in this resolution or, where appropriate, in the forms that conform to its content, without any need to to reiterate in each exercise such communication, as long as the previously communicated data are not varied. The specimen for the recipient may be replaced by a copy or receipt of the copy delivered to the payer in which the data relating to his identity, place and date of presentation, signature and stamp of the undertaking or entity is completed.

The communication referred to in the preceding paragraph may also be made by telematic or electronic means, provided that the authenticity of the origin, the integrity of the content, the preservation of the communication are guaranteed and the accessibility of the tax administration to the same. In such cases, the recipient shall print and keep the communication referred to in which the date of referral shall be recorded.

In the same way, you must retain the originals of the documents referred to in the second subparagraph of paragraph 5 of this resolution if you have referred them by electronic means together with the communication. "

Three. Point (e) of paragraph .2 is worded as follows:

" (e) When in the course of the calendar year the taxpayer who has communicated that it is allocating amounts for the acquisition or rehabilitation of its habitual dwelling and receives returns from the work coming, simultaneously or successively, of two or more payers, obtain a total amount of more than EUR 33,007,20 per year, in the terms set out in the first and second subparagraphs of paragraph 6 of this resolution. '

Four. The model 145 set out in the Annex is replaced by the model 145 set out in the Annex to this Resolution.

Single end disposition. Entry into effect.

This Resolution shall enter into force on the day of its publication in the "Official Gazette of the State" and shall have effects in relation to the data communications to the payer or variation of the data previously communicated to them be made from 1 February 2012.

Madrid, January 23, 2012. -Director of the Tax Management Department of the State Tax Administration Agency, Gaspar Caballo Mingo.

Here are several images in the original. See the official and authentic PDF document.