3.3.10. Documentation that must be included in the envelope

The Personal Income Tax declarations must be accompanied by the Administration's copy of the deposit or return document, model 100.

However, in the declarations made through the computer program developed by the Tax Agency (Renta Web), the inclusion of this model is not required, since in its place a page 0 is presented that contains the data of the entry or return document.

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

• TAXPAYERS TO WHOM THE ALLOCATION OF INCOME IS APPLICABLE IN THE INTERNATIONAL FISCAL TRANSPARENCY REGIME (art. 91 Law)

  They must present the following data relating to 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 ADVANCE INVESTMENTS OF FUTURE ALLOWMENTS TO THE RESERVE FOR INVESTMENTS IN THE CANARY ISLANDS

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

• REFUND REQUEST VIA NOMINATIVE CHECK

  Taxpayers who request a refund by means of a nominative check from the Bank of Spain must submit it together with the written declaration containing said request.

• TAXPAYERS WHO CARRY OUT OPERATIONS WITHIN THE SPECIAL FISCAL REGIME FOR MERGERS, SPIN-OFFS AND EXCHANGE 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 that corresponds to the operation.

  3. In the event that the operations have been carried out through a public offer for the acquisition of shares, a copy of the prospectus must also be provided.

General electronic registry of the AEAT

The above documents or writings may be presented 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 by which the electronic headquarters is created and regulate the electronic records of the AEAT.

The use of the general telematic registry mentioned will be mandatory in those cases in which the taxpayer wishes to submit their declaration electronically.