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Practical manual for Income Tax 2022.

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 taxable base of Personal Income Tax .

2. Taxpayers who have made in the year advance investments of future provisions to the Reserve for Investments in the Canary Islands must submit, together with the IRPF declaration, 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, amending the Economic and Fiscal Regime of the Canary Islands.

3. Taxpayers who request a refund by means of an uncrossed personal check from the Bank of Spain : must submit, together with the IRPF declaration, a written document containing said request.

4. Taxpayers who , in accordance with the provisions of article 89.1 of the Corporate Tax Law, communicate the performance of merger or demerger operations in which neither the transferring entity nor the acquiring entity have their 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 indicating in the corresponding box of the IRPF declaration form the option for the special regime, as an affected resident partner, submit the following documents:

  • Identification of the entities participating in the operation and description thereof.

  • Copy of the public deed or equivalent document corresponding to the operation.

  • In the event that the transactions were carried out through a public offer to acquire shares, a copy of the information prospectus must also be provided.

In all cases where additional documentation, documents or writings must be submitted and, in general, any others not expressly contemplated in the declaration models themselves that must be attached to it, may be submitted through the Electronic Registry of the State Tax Administration Agency regulated by the Resolution of December 28, 2009 ( BOE of December 29). They may also be submitted at the in-person Registry of the State Tax Administration Agency and at any of the registries referred to in section 4 of article 16 of Law 39/2015, of October 1, on the Common Administrative Procedure of Public Administrations.

Descendants or ascendants who are included in the deductions for large families or dependents with disabilities must have a tax identification number.

When the deduction applicable to family units made up of 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).