3.3. Registration type 2: Recipient register List of recipients
POSIT. | NATURE | DESCRIPTION OF FIELDS |
---|---|---|
1 | Numeric |
RECORD TYPE Constant "2" |
2-4 | Numeric |
TAX RETURN FORM Constant "180" |
5-8 | Numeric |
YEAR Enter the contents of type 1 record in these same positions. |
9-17 | Alphanumeric |
NIF OF THE FILING TAXPAYER Enter the contents of type 1 record in these same positions. |
18-26 | Alphanumeric |
NIF OF THE RECIPIENT If the filing taxpayer has an NIF assigned in Spain, enter: If the recipient is a natural person, enter their tax identification number (NIF) in accordance with the rules in the General Regulation on Tax Management and Audit Actions and Procedures implementing the common rules for procedures for applying taxes, approved by Royal Decree 1065/2007, of 27 July (Official State Gazette of 5 September). If the recipient is a legal person or an organisation under the income allocation system (community of goods, civil society, underlying inheritance, etc.), enter the corresponding NIF. As regards the identification of persons aged under 14 as part of their tax relationships, both the details of the person aged under 14 years of age, including their tax identification number and the tax identification number of their legal representative must be introduced. This field shall right-adjusted, whereby the control character is the last position, introducing extra zeros to the left as necessary. Only fill in with tax identification numbers assigned in Spain. |
27-35 | Alphanumeric |
NIF OF THE LEGAL REPRESENTATIVE If the recipient is aged under 14, enter the tax identification number of their legal representative (parent or guardian) in this field. In all other cases, the field shall be filled in with spaces. |
36-75 | Alphanumeric |
SURNAME(S) AND FIRST NAME, BUSINESS NAME OR NAME OF THE RECIPIENT a) For natural persons, enter the first surname, a space, the second surname, a space and the full first name, in that order. If the filer is aged under 14, enter the surnames and name of the minor in this field. b) For legal persons and entities under the income apportionment system, the full company name or trade name must be entered, not the shortened form. |
76-77 | Numeric |
PROVINCE CODE Enter the two digits corresponding to the province or, where relevant, the autonomous city, of the recipient’s address, as per the following list: |
78 | Numeric |
TYPE Enter the type of income or earnings paid to each recipient as per the following codes: "1" if the income or earnings paid is in cash. "2" if the income or earnings paid is in kind. |
79-92 | Alphanumeric |
BASIS FOR TAX WITHHELD AND ACCOUNT DEPOSITS Enter the amount indicated below: - If the recipient pays Personal Income Tax, enter the sum of the earnings for all concepts paid to the lessor, excluding Value Added Tax. - If the recipient pays Corporation Tax or non-resident Income Tax (permanent establishments) enter the full amount paid for the rental, excluding Value Added Tax. This field is in two parts: 79 SIGN: Alpha. Fill in this field when the payments correspond to amounts repaid by recipients during the year as a result of having been paid such amounts wrongly in previous years. In this case, introduce an "N"; in any other case, enter a space in this field. AMOUNT. numeric field of 13 positions. Enter the total amount of annual amounts effectively paid to each recipient with no sign or decimal point. This field consists of two parts: 80-90 Integer part of the tax withheld and account deposits. If none, enter zeros. 91-92 Decimal part of the tax withheld and account deposits. If none, enter zeros. |
93-96 | Numeric |
% WITHHOLDING This field is divided into two other parts: 93-94 WHOLE. Numeric. Integer part: Enter the integer part of the percentage (if none, enter ZEROS). 95-96 DECIMAL. Numeric. Decimals: Enter the decimal part of the percentage (if none, enter ZEROS) If more than one percentage has been used during the year, indicate the latter. |
97-109 | Numeric |
TAX WITHHELD AND ACCOUNT DEPOSITS numeric field of 13 positions. Enter the total amount of the tax withheld and account deposits corresponding to the field "TAX WITHHELD AND ACCOUNT DEPOSITS" for the recpient. This field has two parts: 97-107 Integer part of the tax withheld and account deposits. If none, enter zeros. 108-109 Decimal part of the tax withheld and account deposits. If none, enter zeros. |
110-113 | Numeric |
ACCRUAL YEAR Only fill in this field in the cases indicated below, otherwise, fill in with zeros: A) When any of the income or earnings listed in the annual summary refers to amounts paid whose accrual or enforceability corresponding to tax years prior to the tax year in question; In these cases, in addition to filling in the other details required, this field will include the four digits of the accrual year. When amounts accrued corresponding to different years have been paid to the recipient, the corresponding details should be broken down into different records, in such a way that each of them exclusively reflects the details corresponding to accruals from the same tax year. B) Furthermore, fill in this field when details of amounts received by recipients during the year as a result of having been paid such amounts wrongly in previous years are included on form 180. In these cases, each repayment shall be listed under the same type of earnings for which the amounts unduly paid were included at the time, indicating the corresponding amount in the "Tax withheld and account deposits” field, introducing the letter “N” in the "Sign of the tax withheld and account deposits" field and stating the year in which the benefits repaid were originally accrued in the “Accrual Year" field. When repayments have occurred involving the same person or company corresponding to sums received originally accrued in different years, the amount must be disclosed in several entries (records), in such a way that each of them exclusively reflects repayments of amounts corresponding to a single year. |
114 | Numeric |
LOCATION OF THE PROPERTY. Enter one of the following codes corresponding to the location of the leased property: 1. Property with land registry reference located anywhere in Spain, except the Basque Country and Navarre. 2. Property whose property register reference is located in the Autonomous Community of the Basque Country or the Chartered Community of Navarre. 3. Property without cadastral reference. |
115-134 | Alphanumeric |
PROPERTY REGISTER REFERENCE. Enter the property register reference corresponding to leased property. |
135-327 | Alphanumeric |
ADDRESS OF THE PROPERTY. Enter the address of the leased property. This field is in two parts: 135-139 STREET TYPE Enter the alphabetical code for the street type, standardised as per the National Statistics Institute (INE). 140-189 STREET NAME Enter the full name of the street. If the full name does not complete, exclude articles, prepositions or conjunctions and use abbreviated titles (for example, cd = Conde). Other abbreviations shall use general initials. 190-192 NUMBERING TYPE Enter the numbering type (values: NUM ; KM. ; S/N; etc.). 193-197 HOUSE NUMBER Enter the house number or the kilometre reference. 198-200 NUMBER QUALIFIER Enter the number qualifier (BIS values; DUP; MOD; ANT; etc./metres if Numer type = KM.) 201-203 BLOCK Enter the block (number or letters). 204-206 PORTAL Enter the portal (number or letters). 207-209 STAIRWAY Enter the stairway (number or letters). 210-212 FLOOR Enter the floor (number or letters). 213-215 DOOR Enter the door (number or letters). 216-255 SUPPLEMENTARY Supplementary address information. Values: Free text. (For example, “Urbanización ..........”; “Centro Comercial........, local ..........”; "Market of .......... position no. .........”; “Edificio .........”; etc). 256-285 TOWN OR CITY Enter the name of the town, of the city, etc. if it differs from the municipality 286-315 MUNICIPALITY Enter the name of the municipality Enter the municipality corresponding to the leased property. 316-320 MUNICIPALITY CODE Enter the standardised municipality CODE as per the National Statistics Institute (INE). 321-322 PROVINCE CODE Enter the code of the province. Enter the two digits corresponding to the province or, where relevant, the autonomous city, corresponding to the leased property, as per the following list: 323-327 POST CODE Enter the post code for the address of the leased property. |
328-500 | -------------- | BLANKS |
- All amounts shall be positive.
- Numeric fields that have no content shall be filled in with zeros.
- The alphanumeric/alphabetic fields that do not have any content are left blank.
- All numerical fields are right-adjusted and filled in with zeros to the left.
- All alphanumeric/alphabetic fields are left-adjusted and left blank to the right, using uppercase, without special characters and no accents on vowels, unless otherwise specified in the field description.