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Royal Decree 1145/2011 of 29 July 2011 amends certain provisions of the General Rules of Procedure and the procedures for the management and tax inspection and the development of the common rules of procedure application of the taxes, approved by Royal Decree 1065/2007 of 27 July 2007.
In particular, with the objective of derogating in certain cases from the obligation to obtain a tax identification number (NIF) to non-residents, amendments to points (b) and (b) have been introduced in that Regulation. (f) in Article 27 (2), "Use of the tax identification number in transactions with a tax significance", and in Article 28 (7), " Use of the tax identification number in transactions with entities of 'credit', and a new paragraph 9 has been added to Article 28.
Pursuant to Article 28.9 above, the condition of non-resident, for the exclusive purposes provided for in the cases referred to in paragraphs 2, 7 and 8 of that Article 28, may be credited to the entity corresponding to the through a tax residence certificate issued by the tax authorities of the country of residence or through a tax residence declaration adjusted to the model and conditions approved by the Minister for Economic Affairs and Finance.
By this Order, the approval of the tax residence declaration referred to in the preceding paragraph is met.
In another order of things, in order to update the relationship of countries and territories, by the additional provision first, a new relationship of codes of countries and territories is approved, to introduce the new code of South Sudan (SS) and replace the code corresponding to the old Netherlands Antilles (AN), by three separate codes for Curaçao (CW), San Martín (SX) and Caribbean part of the Netherlands (Bonaire, San Eustaquio and Saba) (BQ).
For the same purpose of taking into account those territories, the additional provision second amends the list of countries to be included in the information to be provided through the model 299, annual declaration of certain income obtained by natural persons resident in other Member States of the European Union and in other countries and territories with which an exchange of information has been established.
Article 98.3 of Law 58/2003 of 17 December, General Tax, provides that the tax administration may approve standard models and systems for self-marketing, declarations, communications, applications or any other means provided for in the tax rules for cases where the mass processing of tax proceedings and procedures takes place. The tax authorities shall make available to the tax authorities the models mentioned under the conditions laid down in the tax rules.
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, in the field of State, to the Minister of Economy and Finance to approve the models of declaration, self-settlement and communication of data, as well as to establish the form, place and deadlines of their presentation.
In your virtue I have:
Single Article. Tax residence declaration for the purposes of applying the exception to communicate the tax identification number in transactions with credit institutions.
1. The model of the tax residence declaration referred to in Article 28.9 of the General Rules of Procedure and the procedures for the management and tax inspection and for the development of the common rules of procedure of the application of the taxes, approved by Royal Decree 1065/2007 of 27 July 2007, which is set out in Annex I to this Order.
2. The said declaration shall serve to accredit to the entity corresponding to the condition of non-resident the exclusive effects provided for in the cases referred to in Article 28 (2), (7) and (8) of the Regulation referred to in paragraph 1. previous.
The statement shall be delivered to the entity that corresponds to the declarant at the time of the corresponding transaction or the opening of the asset, liability or securities account.
Additional disposition first. Codes of countries and territories.
The list of "Country and Territory Codes" set out in Annex II to this Order is approved.
Any reference to the "Codes of countries or territories" in Annex IV of Order EHA/3202/2008 of 31 October, approving the model 291 " Income tax of non-residents. Non-residents without permanent establishment. Information declaration of non-resident accounts ", as well as physical and logical designs for presentation by directly readable support by computer, and the procedure for their telematic presentation by tele-process is established. It shall refer to those set out in Annex II to this Order.
Additional provision second. Amendment of the first provision of Order EHA/2339/2005 of 13 July approving the model 299, of an annual declaration of certain income obtained by natural persons resident in other Member States of the Union European and other countries and territories with which an exchange of information has been established, physical and logical designs for the presentation by directly readable support by computer, the conditions and the procedure for their telematic presentation via the Internet and by tele-process and the Order of 21 of December 2000, laying down the procedure for the submission by tele-processing of declarations corresponding to models 187, 188, 190, 193, 194, 196, 198, 296, 345 and 347 and other rules concerning the issue of tax residence certificates.
With regard to the provision of information for the financial years 2011 and the following, sub-paragraph 3 of the first provision is amended " Agreements with other countries and territories for which the the obligation for an automatic exchange of information provided for in Council Directive 2003 /48/EC of 3 June of 3 June of 13 July on the approval of model 299 of the annual declaration of certain income obtained by natural persons resident in other Member States of the European Union and in other countries and territories with which an exchange of information has been established, the physical and logical designs for the presentation by directly readable form of support, the conditions and the procedure for their presentation are laid down. The Court of First instance, in the case of the Court of First instance, has held that the Court of First instance, in the case of the Court of First instance, is not a member of the Court of First 196, 198, 296, 345 and 347 and other rules concerning the issue of tax residence certificates, which is worded as follows:
" Three. In addition to the recipients resident in other Member States of the European Union, the model 299 declaration shall include, pursuant to the international agreements referred to in subparagraph 1 above, the recipients of the territories mentioned below:
Montserrat.
Turkish and Caicos Islands.
British Virgin Islands.
Isle of Man.
Jersey.
Guernsey.
Aruba.
Curacao (formerly part of Netherlands Antilles).
San Martin, southern part (formerly part of Netherlands Antilles).
Netherlands, Caribbean part (Bonaire, San Eustaquio and Saba; formerly part of Netherlands Antilles) ".
Single transient arrangement. Use of the codes of countries and territories on a transitional basis.
1. Where additional, replacement or extemporanous declarations are submitted, the codes to be used shall be those which would have been in force for the original or submitted declaration within the time limit.
2. With the exception of the cases referred to in the preceding number 1, the AN code relating to the Netherlands Antilles may be used during the year 2012, as well as the codes for the territories in which they were broken down, Curaçao (CW), San Martín (SX) and Caribbean part of the Netherlands (Bonaire, San Eustaquio and Saba) (BQ).
Single repeal provision. Regulatory repeal.
As of 1 January 2012, the second and Annex IV of the EHA/3202/2008 Order of 31 October, for which the Model 291 "Non-Resident Income Tax" is adopted, is hereby repealed. Non-residents without permanent establishment. Information statement of non-resident accounts ", as well as physical and logical designs for presentation by directly readable computer support, and the procedure for their telematic presentation by teleprocess is established.
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, but the "country and territory codes" set out in Annex II to this Order shall be used for the first time in the Information declarations for the financial year 2011 to be submitted as from 1 January 2012. For other declarations making use of this codification, they shall be used for the first time in respect of those which correspond to accruals produced from 1 January 2012.
Madrid, December 15, 2011. -Vice President of the Government of Economic Affairs and Minister of Economy and Finance, Elena Salgado Méndez.
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