3.3.10. Documentation to be included in the envelope

Personal Income Tax returns must be accompanied by a copy of the payment or refund document, form 100, for the Administration.

However, in the declarations made using the computer program developed by the Tax Agency (Renta Web), the inclusion of this form is not required, since instead a page 0 is presented that contains the data of the income or refund document.

It will not be necessary to include any other document, except in the special cases discussed below.

• TAXPAYERS TO WHOM INCOME IMPUTATION IS APPLICABLE IN THE INTERNATIONAL TAX TRANSPARENCY REGIME (art. 91 Law)

  The following data must be submitted for each of the non-resident entities whose income is included in the declaration:

  • Name or company name and place of registered office

  • List of directors

  • Balance Sheet and Profit and Loss Account

  • Amount of positive income that must be imputed

  • Justification of the taxes paid with respect to the positive income that must be imputed

• TAXPAYERS WHO HAVE MADE EARLY INVESTMENTS OF FUTURE ALLOCATIONS TO THE RESERVE FOR INVESTMENTS IN THE CANARY ISLANDS

  They must submit, together with the copy of the declaration for the Administration, communication of the aforementioned materialization and its financing system.

• REFUND REQUEST BY NOMINATIVE CHECK

  Taxpayers requesting a refund by cheque made out to the Bank of Spain must submit a written request along with their tax return.

• TAXPAYERS WHO CARRY OUT TRANSACTIONS WITHIN THE SPECIAL TAX REGIME FOR MERGERS, SPIN-OFFS AND EXCHANGES OF SECURITIES. (Chapter VII, Title VII of the Corporate Tax Law)

  They must provide:

  1. Identification of the entities involved in the operation and description thereof.

  2. Copy of the public deed or document corresponding to the operation.

  3. 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.

General electronic registry of the AEAT

The above documents or writings may be submitted in the form of electronic documents through the electronic registry of the State Tax Administration Agency, in accordance with the procedure provided for in the Resolution of December 28, 2009, which creates the electronic headquarters and regulates the electronic registries of the AEAT.

The use of the aforementioned general electronic registry will be mandatory in those cases in which the taxpayer wishes to submit his or her declaration electronically.