Additional documentation to present along with the personal income tax return
We can distinguish the following cases in which additional documentation is required:
1. Taxpayers subject to the international tax transparency regime must submit, together with the personal income tax return, the data and documents indicated in article 91.12 of the Personal Income Tax Law , relating to each and every one of the non-resident entities whose income must be included in the tax base of Personal Income Tax .
2. Taxpayers who have made advance investments in fiscal year of future contributions to the Reserve for Investments in the Canary Islands must submit together with the declaration of Personal Income Tax a communication of the early materialization of the year and its financing system, in accordance with the provisions of article 27.11 of Law 19/1994, of July 6, modifying the Economic Regime and Prosecutor of the Canary Islands.
3. Taxpayers who request the refund by means of an uncrossed nominative check from the Bank of Spain : they must submit it together with the written personal income tax return containing said request. .
4. Taxpayers who , in accordance with the provisions of article 89.1 of the Corporate Tax Law, report the completion of merger or division operations in which neither the transferring entity nor the acquiring entity has its tax residence in Spain and in which the regime established in article 84 of the aforementioned Corporate Tax Law is not applicable, because the transferring entity does not have a permanent establishment located in this country, must, in addition to entering in the corresponding box of the personal income tax return model the option for the special regime, as an affected resident partner, present the following documents:
Identification of the entities participating in the operation and description of the same
Copy of the public deed or equivalent document that corresponds to the operation
In the event that the operations have been carried out through a public offer for the acquisition of shares, a copy of the prospectus must also be provided.
In all cases in which additional documentation must be presented, the documents or writings and, in general, any others not expressly contemplated in the declaration models themselves that must accompany it, may be presented through the Electronic Registry of the State Tax Administration Agency that regulates the Resolution of December 28, 2009 ( BOE of 29). They may also be presented in the In-person Registry of the State Tax Administration Agency and in any of the registries referred to in section 4 of article 16 of Law 39/2015, of 1 of October, of the Common Administrative Procedure of Public Administrations.
Descendants or ascendants who are included in the deductions for large families or dependent people with disabilities must have a tax identification number.
When the deduction applicable to family units formed by tax residents in Member States of the European Union or the European Economic Area is applicable, it will be necessary for the members of the family unit to have a Tax Identification Number (NIF).