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 another for the Administration. You do not have to fill in the shaded boxes.
Identify all the pages on which you have completed a box with the NIF and the name and surname of the holder of the declaration.
Use of census declaration form 030 for registration in the census of taxpayers, change of address and/or change in personal data
Those taxpayers who meet the following conditions may use form 030 of the census declaration for registration in the census of taxpayers, change of address and/or variation of personal data:
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Be an individual.
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Do not carry out business or professional activities and do not satisfy income subject to withholding.
However, exceptionally , the natural persons who appear in the Census of Entrepreneurs, Professionals and Retainers may use form 030, exclusively, to communicate the change in marital status, the modification of identifying data, as long as a new model of census declaration of registration, modification and cancellation in the Census of Entrepreneurs, Professionals and Retainers is not approved that contemplates the possibility of communicating the aforementioned information.
Obliged to file a tax return
They must present census declaration form 030:
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Taxpayers, natural persons, who do not carry out business or professional activities and do not satisfy income subject to withholding or deposit on account, to request registration in the census of taxpayers.
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Spanish or foreign 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 the assignment of the Tax Identification Number ( NIF ), when They are going to carry out or participate in operations of a tax nature or significance and are not required to obtain the DNI or do not have a NIE .
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Natural persons who do not carry out business or professional activities and do not satisfy income subject to withholding or payment on account, 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 actions and procedures for tax management and inspection and for the development of common standards for tax application procedures, RD 1065/2007), provide an address for the purposes of notifications and, where appropriate, the variation from the last batch.
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Natural persons, whether or not they carry out economic activities, to modify personal data and request a new card proving the tax identification number.
Place and form of filing:
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In the Administration or, failing that, Delegation of the Tax Agency corresponding to the tax domicile at the time of presentation.
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The printed presentation of form 030 can be done by direct delivery to the corresponding office or by sending it by certified mail.
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The presentation of form 030 may be done, optionally, in print or electronically through 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 to 7 p.m., until 3 p.m. in August).
Filing period
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Communication of the change of tax address by individuals who are not part of the Census of Entrepreneurs, Professionals and Withholders: three months from the date of the aforementioned change, unless before the end of said period the period for submitting the personal income tax return that the taxpayer had to submit after the change of address ends, in which case the communication must be made in the corresponding self-assessment form, unless it has been made previously.
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Communication of other causes: at any time from the date on which the cause that motivates its presentation occurs.
Completion of the model
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The completion of the declaration corresponding to form 030 will be carried out, in general, individually by each taxpayer.
However, a single model can be used by both spouses in the following cases:
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When the change of tax address or address for notification purposes is communicated, the aforementioned addresses are the same for both spouses.
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When they wish to simultaneously communicate one or more of the following circumstances: the request to register in the Census of Taxpayers or the NIF or the modification of the identification data or the request for a new card accrediting the Tax Identification Number.
1. Causes for Filing
The reasons for filing model 030 are:
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Registration in the Census of taxpayers (boxes 101, 102)
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Modification/change of tax address (boxes 103, 104)
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Consignment/modification/deletion of address notifications. (boxes 105, 106)
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Modification of identifying data (boxes 107, 108)
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Request for NIF by natural person who does not have a DNI/NIE (boxes 109, 110)
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Change/modification of marital status (boxes 111, 112)
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Application for a new card accrediting NIF (boxes 115 and 116)
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Registration/modification/deletion of telephone data and electronic addresses to receive notices from the AEAT (box 117)
Whenever this model is presented, the reason for presentation 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, the NIF or the modification of their identifying data. . In these cases, the model must be signed by both spouses.
2. Identification details of interested party
You must enter the data relating to the natural person who appears as the interested party:
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Tax resident in Spain. (box 201)
Values in box 201, in drop-down menu:
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S: Yes
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Yes, a Spanish diplomat abroad or equivalent
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Non-tax resident in Spain (box 202)
Values of box 202, in dropdown:
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N: Non-resident
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NR, foreign diplomat in Spain or equivalent
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- Date from which the status of tax resident takes effect (box 217)
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NIF of other countries, CIF of the State of residence and Passport, if applicable
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Nationality
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Sex
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NIF in Spain
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Surname and first name of said person
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Date of birth
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Place of birth.
In box 217 “Date of tax residence effect”: will record the date from which the status of tax resident indicated in box 201/202 takes effect. You will not need to complete this box if there has not been a change in the tax residence indicator with respect to the information previously recorded in the census or when you present 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 you have not stayed more than 183 days in Spain, the effective date of the change of tax residence to a third country will be January 1, that same year 01/01/AAAA. If you have stayed more than 183 days in Spain 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/AAAA+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 presenting the model, they must complete their identification data as indicated in section 2 above. The values of boxes 301 and 302 will be the same as those indicated for boxes 201 and 202 respectively.
4. Telephone data and email addresses to receive notices from the AEAT.
If you wish to receive notices from the AEAT via telephone or email address, you must provide the following information:
Telephone:
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Country prefix.
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Mobile phone for notices.
Electronic address:
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Email for notices.
By entering the telephone number and/or email address, its use is authorized by the AEAT to make informative notices.
To revoke this authorization you must identify the telephone number or email address according to the previous information and complete the unsubscribe box.
5. Consignment of tax address
In any case, the tax address of the interested party, or of the interested party and the spouse (must match) will be recorded in the event that a single model is presented for both, indicating the cadastral reference of the property where it is located.
Box 428 “Cadastral Reference Indicator" (next to box 430 of the "Cadastral Reference"), shows the following 4 values in a drop-down list:
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Property located in Spain, except in CA País Vasco or CF Navarra.
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Property with cadastral reference located in CA País Vasco.
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Property with cadastral reference located in CF Navarra.
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Property without assigned cadastral reference.
It is mandatory to complete and:
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If you select "1", you must enter a valid cadastral reference in box 430.
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If you select "2" or "3", you must enter a valid regional cadastral reference in field 430.
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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 any, will be entered, indicating whether it is the tax address or another type of address.
The tax domicile is unique, so you will not be able to indicate one in Spain or one abroad as a tax domicile.
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7. Consignation of the address for the purposes of notifications in Spain
The address for notification purposes in Spain will be recorded, if applicable, if it is different from the tax address.
This section will be completed if the interested party chooses to register a place other than the tax domicile as preferential to receive the notifications that the Tax Agency may send in the course of the different procedures, indicating, where appropriate, 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, the notification will be deemed to have been made within ten calendar days from the deposit of the shipment in the corresponding post office box.
It should be noted that subsection 1) is reserved for recording a standard address for notifications, and subsection 2) is reserved for the post office box. But both are incompatible. Communication must be chosen for one or the other, but not both at the same time.
To remove an address for notification purposes, the address will be identified and the “Delete” box will be checked.
8. Representative
Representative Identification
The NIF of the representative, surnames and first name or company name and their status as a resident or not will be completed.
Cause of representation
The cause of representation may be legal or voluntary. You will indicate the appropriate one by marking the corresponding box with an “X”.
If the representation is for legal reasons, you must enter the password according to the following table:
Password |
Description |
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01 |
Due to inability to work |
04 |
Non-resident operating through permanent establishment |
05 |
Non-resident who carries out activities in Spain without permanent establishment |
07 |
Non-resident. Required by the tax administration |
Representation type
It will mark the corresponding key according to the following table:
Password |
Description |
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08 |
Individual |
09 |
Joint |
10 |
Solidarity |
Title of the representation
It will mark the corresponding key according to the following table:
Password |
Description |
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11 |
public document |
12 |
Private document with notarized signature |
13 |
Private document without notarized signature |
14 |
Appearance before the administrative body |
15 |
Standardized document approved by the Tax Agency |
16 |
Other |
9. Marital status
It will record the current marital status, and the date on which said status was acquired if the reason for presentation is the change of 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 model is completed in which circumstances that affect both or specific to the spouse are simultaneously communicated, indicating the place and the date.
If there is an appointed representative, the declaration may be signed by him or her.