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Practical manual for Income Tax 2024. Part 1

Cases requiring the submission of additional documentation along with the income tax return

1. Taxpayers subject to the international tax transparency regime They must submit together with the Personal Income Tax return the data and documents indicated in article 91.11 of the Law of PIT, relating to each and every one of the non-resident entities whose income must be included in the tax base of thePIT.

2. Taxpayers who have made in the fiscal year early investmentsof future allocations to the Reserve for Investments in the Canary Islands must be submitted together with the declaration of the PIT a communication of the anticipated materialization of the exercise 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 have made in the fiscal year early investmentsof future allocations to the reserve for investments in the Balearic Islands must be submitted together with the declaration of the PIT a communication of the anticipated materialization of the exercise and its financing system, in accordance with the provisions of section 10 of the Seventieth Additional Provision of 31/2022, of December 23, of the General State Budget for the year 2023 (BOE of December 24).

4. Taxpayers who request a refund by means of an uncrossed check payable to the Bank of Spain: must be submitted together with the declaration of thePIT writing containing said request.

5. Taxpayers who, in accordance with the provisions of article 89.1 of the Corporate Tax Law, communicate the execution of merger or demerger 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 Income Tax Law is not applicable, because the transferor does not have a permanent establishment located in this country, they must, in addition to recording in the corresponding box of the declaration form of the PIT 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).