Instructions

TAX REGISTER DECLARATION FOR REGISTRATION IN THE TAXPAYERS' TAX REGISTER, CHANGE OF ADDRESS AND/OR CHANGE OF PERSONAL DETAILS

FORM 030

INSTRUCTIONS

This document consists of two copies, one for the interested party and one for the Administration. You should not fill in the shaded boxes.

Identify all the pages on which you have filled in any box with the NIF and the name and surname of the holder of the declaration.

Use of model 030 for the census declaration of registration in the census of taxpayers, change of address and/or change of personal data

Form 030 for the census declaration of registration in the census of taxpayers, change of address and/or change of personal data may be used by those taxpayers who meet the following conditions:

• Be an individual.

• Not to carry out business or professional activities and not to satisfy income subject to withholding.

However, exceptionally , natural persons who appear in the Census of Business Owners, Professionals and Withholders may use form 030, exclusively, to communicate the change of marital status, the modification of identifying data, as long as a new model of Census Declaration of registration, modification and deregistration in the Census of Business Owners, Professionals and Withholders is not approved that contemplates the possibility of communicating the aforementioned information.

Obliged to file a tax return

The following must submit the census declaration form 030:

• Taxpayers, natural persons, who do not carry out business or professional activities and do not satisfy income subject to withholding or payment on account, to request registration in the census of taxpayers.

• Spanish or foreign individuals who do not carry out business or professional activities and do not pay income subject to withholding or payment on account, to request the assignment of the Tax Identification Number ( NIF ), when they are going to carry out or participate in operations of a tax nature or with tax implications and are not required to obtain the DNI or do not have NIE .

• Individuals who do not carry out business or professional activities and do not pay income subject to withholding or payment on account, in order to communicate the change of tax domicile (unless they have done so in the personal income tax return in accordance with the provisions of article 17 of the General Regulation of the actions and procedures of tax management and inspection and development of the common rules of the procedures for the application of taxes, RD 1065/2007), must provide an address for notification purposes and, where appropriate, the change of the latter.

• Individuals, whether or not they carry out economic activities, to modify personal data and request a new card accrediting their tax identification number.

Place and form of filing:

• At the Administration or, failing that, at the Tax Agency Delegation corresponding to the tax domicile at the time of submission.

• The form 030 may be submitted in print by direct delivery to the corresponding office or by sending it by certified mail.

• Form 030 may be submitted, optionally, in print or electronically via the Internet.

Before going to any office of the State Tax Administration Agency, it is advisable to make an appointment through the electronic headquarters, the AEAT App of the Tax Agency or by calling 91 290 13 40 or 901 200 351 (Monday to Friday, from 9 a.m. to 7 p.m., until 3 p.m. in August).

Filing period

• Communication of the change of tax domicile by individuals who are not part of the Census of Businessmen, Professionals and Withholders: three months from the date of the change in address, unless before the end of said period the deadline for filing the IRPF declaration that the taxpayer had to file after the change of address expires, in which case the communication must be made on the corresponding self-assessment form, unless it was made previously.

• Communication of other causes: at any time from the date on which the cause motivating its presentation occurs.

Completing the form

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The completion of the declaration corresponding to form 030 will generally be carried out individually by each taxpayer.

However, a single model may be used by both spouses in the following cases:

• When a change of tax address or address for notification purposes is communicated and the aforementioned addresses are the same for both spouses.

• When you wish to simultaneously communicate one or more of the following circumstances: the application for registration in the Census of Taxpayers or the NIF or the modification of identification data or the application for a new card proving the Tax Identification Number.

1. Causes for Filing

The following are reasons for filing Form 030:

• Registration in the Census of taxpayers (boxes 101, 102)

• Modification/change of tax address (boxes 103, 104)

• Consignment/modification/cancellation of address notifications. (boxes 105, 106)

• Modification of identification data (boxes 107, 108)

• Application for NIF by a natural person who does not have a DNI/NIE (boxes 109, 110)

• Change/modification of marital status (boxes 111, 112)

• Request for a new ID card for NIF (boxes 115 and 116)

• Add/modify/cancel telephone and email data to receive AEAT notifications (box 117)

Whenever this form is submitted, the reason for submission must be stated.

The boxes corresponding to the interested party and the spouse will be checked when both communicate the change of tax address or address for notification purposes and the aforementioned addresses are the same for both or when they simultaneously request registration, NIF or modification of their identification data. In these cases, the model must be signed by both spouses.

2. Identification details of interested party

You must provide the data relating to the natural person who appears as the interested party:

• Tax resident in Spain. (box 201)

  Values in box 201, in drop-down menu:

  • S: Yes

  • Yes, a Spanish diplomat abroad or equivalent

• Not a tax resident in Spain (box 202)

  Values for box 202, in drop-down menu:

  • N: Non-resident

  • NR, foreign diplomat in Spain or equivalent

• Date from which tax resident status takes effect (box 217)

• NIF of other countries, CIF of the State of residence and Passport, if applicable

• Nationality

• Sex

• NIF in Spain

• Last name and first name of the person

• Date of birth

• Place of birth.

In box 217 “Tax residency effective date”: will record the date from which the tax resident status indicated in box 201/202 takes effect. You will not need to fill in this box if there has not been a change in the tax residence indicator with respect to the information previously included in the census or when you submit form 030 to request a NIF or to register in the census of taxpayers.

Tax residency is determined by complete calendar years. For example, when the change of habitual residence has occurred in the first half of the year, and has not remained more than 183 days in Spain, the effective date of the change of tax residence to a third country will be January 1 of that same year 01/01/YYYY. If you have stayed in Spain for more than 183 days before changing your habitual residence to a third country, the effective date of the change to non-resident in Spain would be January 1 of the following year 01/01/YYYY+1.

3. Identifying details of the spouse

If the same model is also used by the interested party's spouse to communicate any of the reasons for submitting the model, he or she must complete his or her identification data as indicated in section 2 above. The values for boxes 301 and 302 will be the same as those for boxes 201 and 202 respectively.

4. Telephone numbers and email addresses to receive notifications from the AEAT.

If you wish to receive notifications from the AEAT by phone or email, you must provide the following information:

Telephone:

• Country prefix.

• Mobile phone for notifications.

Electronic address:

• Email for notifications.

By providing your telephone number and/or email address, you authorize their use by the AEAT to send informational notices.

To revoke this authorization, you must identify the telephone number or email address according to the data above and complete the unsubscribe box.

5. Assignment of tax domicile

In all cases, the tax domicile of the interested party, or of the interested party and the spouse (must be the same) must be recorded in the event that a single form is submitted for both, indicating the cadastral reference of the property where it is located.

Box 428 “Cadastral Ref. Indicator” (next to box 430 of the “Cadastral Reference”), shows the following 4 values in a drop-down menu :

1. Property located in Spain, except in CA Basque Country or CF Navarra.

2. Property with cadastral reference located in CA País Vasco.

3. Property with cadastral reference located in CF Navarra.

4. Property without assigned cadastral reference.

It is mandatory and:

• If you select "1", you must enter a valid cadastral reference in box 430.

• If you select "2" or "3", you must enter a valid regional cadastral reference in field 430.

• If you select "4", it will not be mandatory to enter a cadastral reference in box 430.

6. Issue of address abroad

The address abroad, if applicable, must be indicated, indicating whether it is the tax address or another type of address.

The tax domicile is unique, so you cannot designate a tax domicile in Spain and also abroad.

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7. Assignment of the address for notification purposes in Spain

The address for notification purposes in Spain will be indicated, if applicable, if it is different from the tax address.

This section must be completed if the interested party chooses to indicate a place other than the tax domicile as preferred for receiving notifications that the Tax Agency may send in the course of the different procedures, indicating, where applicable, the name of the recipient of the communications if it is different from the owner.

If the address indicated for notification purposes is a post office box, notification will be deemed to have been made after ten calendar days from the date the item is deposited in the corresponding post office box.

Please note that subsection 1) is reserved for indicating a standard address for notifications, and subsection 2) is reserved for the post office box. But both are incompatible. Communication of one or the other must be chosen, but not both at the same time.

To cancel an address for notification purposes, identify the address and check the “Cancellation” box.

8. Representative

Representative identification

The representative's NIF , surnames and first name or company name and their status as a resident or not must be completed.

Cause of representation

The cause of representation may be legal or voluntary. Indicate the appropriate one by marking the corresponding box with an “X”.

If the representation is for legal reasons, you must enter the code according to the following table:

Representation type

You will mark the key that corresponds according to the following table:

Title of the performance

You will mark the key that corresponds according to the following table:

9. Marital status

It will record the current marital status, and the date on which said status was acquired if the reason for filing is a change in marital status.

10. Date and signature of the tax return

The census declaration must be signed by the interested party, or by both spouses, if a single form is completed in which circumstances affecting both or specific to the spouse are simultaneously communicated, indicating the place and the date.

If there is a designated representative, the declaration may be signed by him or her.