Key Benefits:
In particular, the Order HAP/2487/2014 amended the additional provision first " Accreditation of the condition of taxpayer of the Income Tax of non-residents for the purposes of the application of the exception to the obligation of retain on the returns of the non-resident accounts "of the Order EHA/3202/2008, of October 31, for which the model 291" Tax on the Income of non-residents is approved. 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, and the Single Article "Statement of residence for tax purposes for the purposes of applying the derogation to communicate the number of tax identification in transactions with credit institutions" of Order EHA/3496/2011 of 15 December 2011 approving the tax residence declaration for the purposes of applying the derogation to communicate the identification number tax on transactions with credit institutions, as well as the relationship of country and territory codes.
The purpose of the tax residence declaration was to apply the exception of the obligation to communicate the NIF in transactions with the credit institutions provided for in Articles 27 and 28 of the General Regulation of the actions and procedures for the management and tax inspection and development of the common rules of procedures for the application of taxes, as approved by Royal Decree 1065/2007 of 27 July 2007, as well as the application of the derogation from the the obligation to retain on the income of non-resident accounts referred to in Article 14.1.f of the recast of the Law on the Income Tax of Non-Residents, approved by the Royal Legislative Decree 5/2004, of March 5, and can also be used by financial institutions, with optional character, for the purposes of complying with the obligation to identify residence or nationality referred to in Article 37a of the General Rules of Procedure and the procedures for the management and tax inspection and for the development of the common rules of procedures application of the taxes.
Later, the Organisation for Economic Cooperation and Development (OECD), as an international organisation for the driving of information exchange procedures, has published on its website dedicated to the automatic exchange of information, several examples of forms of tax residence declaration, adaptable to the internal rules of each country, which may serve as a basis for the application of the common and standardized system of automatic exchange of financial account information (CRS). Those forms, with the aim of simplifying the procedures, shall be considered equally valid for the purposes referred to in the preceding paragraph provided that they contain the provisions of Section I (2) of the Annex to the Royal Decree 1021/2015 and among the statements declared by the interested party, the account does not correspond to a permanent establishment in Spanish territory. Similarly, with the same objective of simplification, other models developed by the financial institutions themselves shall be valid for the same purposes, provided that they contain the above.
On the basis of the above, this order amends Order EHA/3496/2011, of December 15, to allow the accreditation of the condition of non-resident without permanent establishment in Spain and the tax residence in another country for the purposes of the derogation from the obligation to communicate the tax identification number in transactions with credit institutions by non-residents. In addition, the amendment, in the same sense, of Order EHA/3202/2008 of 31 October approving the model 291, to allow for the accreditation of the condition of non-resident without establishment, takes place in the same direction. permanent in Spain and the tax residence in another country for the purposes of the exception of the obligation to retain on the income of non-resident accounts.
On the other hand, this order should be amended by Order HAP/1136/2014 of 30 June 2014 governing certain matters relating to the obligations of information and due diligence laid down in the Agreement. between the Kingdom of Spain and the United States of America for the improvement of international tax compliance and the application of the US law on the tax compliance of foreign accounts and the annual information declaration of financial accounts of certain American persons, model 290, for the purpose of homogenise the deadline for submission of both information statements resulting from mutual assistance (the current model 290 and the new model 289), setting a sufficiently broad deadline for meeting these obligations adequately, between 1 January and 31 May of each year in relation to the financial information relating to the previous year. At present, the deadline for the submission of the 290 model is 31 March.
In addition to the above, the logical designs of model 291 are modified in order to incorporate two new fields relative to the total volume of entries and outflows of funds from the financial account, thus avoiding the On 31 December each year, or in the last quarter of the year, balances on bank accounts which may differ greatly from those in the rest of the period, and incorporating a change in the penalties for the breaches of trading conditions in these types of accounts.
In use of the specific rating contained in Article 4 of Royal Decree 1021/2015 of 13 November establishing the obligation to identify the tax residence of persons holding the ownership or the control of certain financial accounts and to report on them in the field of mutual assistance, and in Article 30.2 of the General Rules of Procedure and procedures for the management and inspection of taxes and the development of common rules on procedures for the application of taxes, approved by Royal Decree 1065/2007 of 27 July 2007, as well as of the generic rating provided for in Article 117 of that Regulation, the present order is hereby adopted and the annual information declaration of financial accounts in the field of assistance is hereby approved. mutual, model 289.
In its virtue, I have:
Article 1. Approval of the model 289, "Annual reporting of financial accounts in the field of mutual assistance".
The model 289, "Annual information statement of financial accounts in the field of mutual assistance", to be presented on an annual basis by the required financial institutions to which the Article 2 of this order, which shall be sent to the State Tax Administration Agency by means of the sending of computer messages, in accordance with the procedure and in the format and design provided for in Articles 5 and 6 of this order, which shall include at least the content referred to in Annex III thereto.
Article 2. Required to presenature and shall be made in the form, place and time of time. determines by Order of the Minister of Finance and Public Administrations.
On the other hand, Order HAP/2487/2014 of 29 December, amending Order EHA/3316/2010 of 17 December 2010, approving the models of self-clearance 210, 211 and 213 of the Income Tax Residents, who must be used to declare income obtained without permanent establishment mediation, the withholding tax on the acquisition of immovable property from non-residents without permanent establishment and the special charge on immovable property of non-resident entities, and the general conditions and conditions of the procedure for its submission and other rules concerning the taxation of non-residents, and other tax rules, amended several provisions to recast in a single model of previously existing tax residence declaration, whose common objective was to accredit the non-resident t the model 289.
They are required to present the information statement of financial accounts in the field of mutual assistance, model 289, the financial institutions defined in the terms set out in Section VIII (A) of the Annex to Royal Decree 1021/2015 of 13 November 2015 establishing the obligation to identify the tax residence of persons holding the ownership or control of certain financial accounts and reporting on the same financial accounts in the field of mutual assistance.
Article 3. Information object.
It shall be the subject of a declaration in model 289, in accordance with Articles 4 and 5 of Royal Decree 1021/2015 of 13 November 2015, the totality of the information detailed in Annex III to this order, without prejudice to the exceptions provided for in Article 5 (2), in relation to persons or entities holding the ownership or control of the financial accounts and being resident in one of the countries or jurisdictions referred to in Article 4 of that Royal Decree 1021/2015 and related to Annex I thereto order.
Article 4. Deadline for submission of model 289.
The presentation of the information declaration shall be made between 1 January and 31 May of each year in relation to the financial information relating to the preceding year.
Article 5. Conditions and procedure for the submission of the annual reporting of financial accounts in the field of mutual assistance.
The required financial institutions shall submit model 289 in accordance with the conditions and procedure laid down in Articles 16 and 17 of Order HAP/2194/2013 of 22 November 2013 on the general conditions and procedures for the submission of certain autoliquidations, information statements, census statements, communications and return requests, of a tax nature.
For this purpose, they shall present the computer messages referred to in Article 1 of this order, differentiated, in accordance with the relationship set out in Annex I of this order, as follows:
(a) Records of the jurisdiction of residence of Member States of the European Union, any territory to which Directive 2011 /16/EU as amended by Council Directive 2014 /107/EU applies, of 9 December 2014, or any other country or jurisdiction with which the European Union has concluded an agreement under which the country or jurisdiction is to provide the information specified in Article 5 of Royal Decree 1021/2015, of 13 November.
(b) Records of accounts of the other countries or jurisdictions for which the Multilateral Agreement between Competent Authorities on Automatic Exchange of Financial Account Information has taken effect. there is reciprocity in the exchange of information, and of countries or jurisdictions in respect of which Spain has concluded an agreement under which the country or jurisdiction is to provide the information specified in Article 5 of the Royal Decree 1021/2015, of 13 November with which there is reciprocity in the exchange of information.
Notwithstanding the foregoing, and due to the inherent characteristics of this annual information declaration, the provisions of Article 16 (c) (c), (f) and (g) of Article 16 shall not apply. Article 17 of Order HAP/2194/2013 of 22 November 2013.
If the declaration contains errors, only those account records for which there is no reason for rejection will be accepted. In this case, the response computer message will contain the relationships of accepted and rejected account records together with the expression of the reason why they have not been accepted. In the event of rejection, the financial institution shall make the necessary corrections and shall proceed to a new presentation in which it shall include the records of accounts which were rejected at the time. If any of the account records are accepted, the response computer message will incorporate a 16-character secure verification code, in addition to the presentation date and time.
Article 6. Format and design of the computer messages.
The format and design of the computer messages in which the information statement of financial accounts in the field of mutual assistance consists as well as the elements in which the content of the same defined in the Annex III of this order shall be those which, at any time, are contained in the electronic headquarters of the State Agency for Tax Administration on the Internet.
Single additional disposition. Collective investment institutions.
1. To the collective investment institutions to which the Law 35/2003, of 4 November, of the Collective Investment Institutions, will apply, the following shall apply:
(a) Investment funds that are marketed by an entity other than the managing entity shall be considered as a collective investment instrument exempt from Section VIIIB (9) of the Annex to the Royal Decree 1021/2015, of 13 November, if the marketing of all the units is carried out by means of a system of registration in global accounts on behalf of third parties and the entity or entities to whose name the global accounts are registered are financial institutions, with the exception of those described in Section VIII, paragraph D. 7 (ii) of the Annex to Royal Decree 1021/2015 of 13 November 2015.
(b) Variable Capital Investment Companies (SICAV) shall have the consideration of collective investment instruments exempted from Section VIIIB (9) of the Annex to Royal Decree 1021/2015 of 13 November 2015, if all the shares of those companies are traded on Spanish stock exchanges or on the Alternative Stock Market and are all deposited in custody accounts in financial institutions required to communicate information that they comply with the obligations laid down in Articles 3 and 4 of Royal Decree 1021/2015 of 13 December 2015 November. In this case, the subjects required to review, identify and, where appropriate, communicate the information regarding these types of financial accounts shall be the financial institutions that maintain the custody accounts in which they are deposited the shares issued by the SICAV.
The same treatment above will apply to the collective investment institutions governed by Article 79 of the Regulation of the Development of Law 35/2003 of 4 November, of the Collective Investment Institutions, approved by Royal Decree 1082/2012 of 13 July 2012, whose shares or units are admitted to trading on the stock exchange, including the review, identification and, where appropriate, disclosure of information in the financial institution required to communicate information that maintains the custody account of the shares and which complies with the obligations laid down in Articles 3 and 4 of Royal Decree 1021/2015 of 13 November 2015.
2. In the case of foreign collective investment institutions marketed in Spain by means of a system of registration in global accounts on behalf of third parties, the marketer in Spain shall be obliged to review, identify and, in its case, communication of information in relation to the shares or units which it places on the market. '
Single repeal provision.
As of the entry into force of this order, Order EHA/2339/2005 of 13 July, approving the model 299, of annual declaration of certain income obtained by natural persons resident in the country, is hereby repealed. other Member States of the European Union and in other countries and territories with which an exchange of information has been established, physical and logical designs for the presentation by support directly readable by computer, conditions and the procedure for their telematic presentation via the Internet and by tele-processing and amending the Order of 21 December 2000 laying lass="cuerpo_tabla_izq">Argentina.
Austria.
San Marino.
Barbados.
Bulgaria.
Bulgaria.
Cyprus.
Curasao (Netherlands).
Faroe Islands (Denmark)
Slovakia.
Slovakia.
Slovakia.
Slovakia.
Slovakia.
Slovakia.
Slovakia.
Slovenia.
Iceland.
Iceland.
India.
Finland.
Isle of Man (UK)
France.
Gibraltar (UK)
Korea.
Mexico.
Montserrat (UK).
Ireland.
Italy.
Saba (Netherlands)
San Eustaquo (Netherlands)
Luxembourg.
Seychelles
Malta.
South Africa.
Portugal.
UK (**).
Sweden.
Sweden.
(*) Royal Decree 1021/2015 of 13 November establishing the obligation to identify the tax residence of persons holding the ownership or control of certain financial accounts and reporting on the same in the field of mutual assistance.
(**) Except for the territories listed in the column relating to the countries and jurisdictions in respect of which the AMAC and countries with bilateral agreement (Letters b) and (c) of Article 4 of Royal Decree 1021/2015, 13 November].
ANNEX II
Relationship of countries or jurisdictions that have the consideration of "Participating Jurisdiction" referred to in section VIII of Section VIII of the Annex to Royal Decree 1021/2015 of 13 November 2015 establishing the the obligation to identify the tax residence of persons who hold the ownership or control of certain financial accounts and to report on them in the field of mutual assistance
List of participating jurisdictions
| . | Ghana. | Mauritius | |
|
Germany. | Gibraltar (United Kingdom) | Mexico. | |
|
Andorra. | Granada. |
Monaco. | |
| Anguilla (UK). | Greece. | Montserrat (UK) | |
|
and Barbuda. | Greenland (Denmark). | Nauru. |
|
| Argentina. | Guernsey (UK). | Niue. | |
|
Aruba (Netherlands). | Hungary. | Norway. | |
|
Australia. | India. | New Zealand. |
|
|
Austria. | Indonesia. | The Netherlands. | |
| . | Ireland. | Poland. |
|
| Belgium. | Isle of Man (UK). | Portugal. | |
|
| EU AGREEMENT countries | COUNTRIES AND JURISDICTIONS IN RESPECT OF WHICH AMAC AND COUNTRIES WITH BILATERAL AGREEMENT TAKE EFFECT | |
|---|---|---|---|
| 2017 | 2017 | 2017 | |
| Germany. | Liechtenstein. |
30. Place of birth, indicating city and state. However, it is not mandatory to communicate the place of birth unless the following requirements are met: 1. The financial institution has the obligation to obtain and communicate it, or has had such an obligation under any legal instrument of the European Union which was in force on 5 January 2015. 2. This is available in the electronic search data that the institution maintains. /p>In the case of undocumented accounts, the country of residence of the financial institution shall be entered. 15. Tax identification number attributed (NIF) for each State of residence of the account holder, with indication of the issuing country or jurisdiction. However the above: (a) It shall not be mandatory to communicate the NIF in the case of pre-existing accounts if it is not in the records of the financial institution and is not required to collect this data in accordance with the rules applicable. However, the financial institution shall reasonably seek to obtain the NIF at the latest by the end of the second calendar year following the year in which pre-existing accounts have been identified as accounts subject to communication. information. b) It shall not be mandatory to communicate the NIF if the country or jurisdiction of residence does not issue it. 16. Full name in the case of natural persons, the following information being reported separately: 16.1 First name. If the account holder has multiple names, the name that appears in the first place will be entered. 16.2 Second name. If the account holder has multiple names, the name that appears in the second place will be entered. 16.3 Last name or last name. 17. Social name in the event that it is not a natural person. 18. Address, including at least the following data: 18.1 Country where the indicated address is located. 18.2 Street or public path name. 18.3 Number. 18.4 Site, portal, or ladder. 18.5 Plant or Door. 18.6 District or neighborhood. 18.7 Postbox. 18.8 Postal Code. 18.9 City or municipality. 18.10 Province, Region, or State. 19. Date of birth, in case the account holder is a natural person. Notwithstanding the foregoing, it will not be mandatory to communicate the date of birth in the case of pre-existing accounts if it is not found in the financial institution's records and is not required to collect this data from compliance with the applicable rules. However, the financial institution shall, reasonably, seek to obtain the date of birth at the latest by the end of the second calendar year following the year in which pre-existing accounts have been identified as subject-matter accounts. information communication. 20. Place of birth, indicating city and state, in case the account holder is a natural person. However, it is not mandatory to communicate the place of birth unless the following requirements are met: 1. The financial institution has the obligation to obtain and communicate it, or has had such an obligation under any legal instrument of the European Union which was in force on 5 January 2015. 2. This is available in the electronic search data that the institution maintains. 21. Type of account holder. It shall be identified if the holder of the financial account which is the subject of the declaration is: a) A physical person. (b) A passive non-financial institution with one or more persons exercising control who are resident in a country or jurisdiction in respect of which the information declaration is to be submitted. c) An entity subject to information communication. d) A passive non-financial entity that is an entity subject to reporting. In the event that any of the financial account holders belong to the second of the categories referred to in the previous paragraph, the following information shall be included as defined below: exercise control over such holders. 22. Type of person exercising control. The title by which the control over the account holder is exercised, for example, as a holder or a beneficiary, shall be indicated. 23. Countries or jurisdictions of residence. 24. Tax identification number attributed by each State of residence of the account holder, with indication of the issuing country or jurisdiction. However the above: (a) It shall not be mandatory to communicate the NIF in the case of pre-existing accounts if it is not in the records of the financial institution and is not required to collect this data in accordance with the rules applicable. However, the financial institution shall reasonably seek to obtain the NIF at the latest by the end of the second calendar year following the year in which pre-existing accounts have been identified as accounts subject to communication. information. b) It shall not be mandatory to communicate the NIF if the country or jurisdiction of residence does not issue it. 25. First name. If the person in respect of whom the information is required has several names, the name shall be entered in the first place. 26. Second name. If the person in respect of whom the information is required has several names, the name shall be entered in the second place. 27. Last name or last name. 28. Address, including at least the following data: 28.1 Country in which the declared address is located. 28.2 Street or public path name. 28.3 Number. 28.4 Site, portal, or ladder. 28.5 Floor or Door. 28.6 District or neighborhood. 28.7 Postbox. 28.8 Postal Code. 28.9 City or municipality. 28.10 Province, Region, or State. 29. Date of birth. Notwithstanding the foregoing, it will not be mandatory to communicate the date of birth in the case of pre-existing accounts if it is not found in the financial institution's records and is not required to collect this data from compliance with the applicable rules. However, the financial institution shall, reasonably, seek to obtain the date of birth at the laned in the preceding paragraphs, the total gross amount paid or recorded to the account holder in relation to the account during the calendar year in which the financial institution is concerned shall be entered. required to communicate information is the obligor or the debtor, including the total amount corresponding to redemptions or repayments made to the account holder during the calendar year. The statement of amounts corresponding to interest, dividends, gross receipts, redemptions, repayments and other amounts shall be made separately, 
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