3,3,10. Documentation to be included in the envelope
Personal Income Tax returns must be accompanied by the copy for the Administration of the Income Tax or Refund Document, Form 100.
However, in the tax returns made using the computer program prepared by the Tax Agency (Renta Web), this model is not required, since instead, a page 0 containing the details of the payment or return document is presented.
No other document must be included, except in the special cases discussed below.
- Taxpayers WHO ARE APPLICABLE TO THE IMPLEMENTATION OF INCOME IN THE INTERNATIONAL TAX TRANSPORTATION SCHEME (Article 91 Act)
They must submit the following data relating to each non-resident entity whose income is included in the tax return:
Name or company name and place of address
List of directors
Balance sheet and Income Statement
Amount of the positive incomes to be attributed
Justification of the taxes paid in relation to the positive income to be attributed
- Taxpayers THAT HAVE MADE ADVANCE INVESTMENTS FROM FUTURE PROJECTS DOCTING TO RESERVE FOR CANARY INVESTMENTS
They must submit, together with the copy for the Administration of the declaration, a notification of the aforementioned materialization and its financing system.
- Refund REQUEST THROUGH NOMINATIVE CHECK
Taxpayers who request the refund by means of a registered cheque from the Bank of Spain must file jointly with the written declaration containing this request.
- Taxpayers THAT RETAIN TRANSACTIONS WITHIN THE SPECIAL TAX REGIME OF THE MERGER AND AMOUNT OF SECURITIES. (Chapter VII, Title VII of the Corporate Tax Act)
They must provide:
Identification of the companies that are involved in the operation and description of the operation.
Copy of the public deed or document corresponding to the operation.
If the transactions have been carried out through a public takeover bid, a copy of the information brochure must also be provided.
General Electronic Register of A.E.A.T
The above documents or documents may be presented in the form of electronic documents through the electronic register of the Tax Agency, in accordance with with the procedure provided for in the Resolution of 28 December 2009 establishing the E-Office and regulating the Tax Agency's electronic records.
The use of the aforementioned general telematic register will be mandatory in cases where the taxpayer wishes to file their tax return online.