7.1. Identification details

FIRST DECLARANT

Once the necessary information has been provided in the personal data wizard, the program will transfer the Tax Identification Number (NIF), surnames and first name, sex, marital status, date of birth and, where applicable, the degree of disability of the "First Declarant" to the personal data screen.

It is not necessary to attach labels to the forms generated electronically using the printing module developed by the State Tax Administration Agency, as is the case with all declarations generated using this program.

REPRESENTATIVE

In this space, you must fill in the details of the legal representative of minors or legally incapacitated persons, as well as those of other taxpayers who have voluntarily conferred their representation to another person.

The minor declarant's father, mother or guardian will act as his or her representative.

The guardian or, where appropriate, the curator will act as the representative of the person declared legally incapacitated.

The deceased declarant's heirs or legatees will appear as representatives.

ARTICLE 46 GENERAL TAX LAW

1. Taxpayers with legal capacity may act through a representative, with whom successive administrative actions will be understood, unless otherwise expressly stated.

2. To file appeals or claims, withdraw them, waive rights, assume or acknowledge obligations on behalf of the taxpayer, request refunds of undue income or reimbursements and in the remaining cases in which the signature of the taxpayer is necessary in the procedures regulated in titles III, IV and V of the General Tax Law, representation must be accredited by any legally valid means that leaves a reliable record or by means of a declaration in personal appearance of the interested party before the competent administrative body. For these purposes, the standard representation documents approved by the Tax Administration for certain procedures will be valid.

3. For acts of mere procedure, representation shall be presumed to have been granted.

SPOUSE DATA

In this section the personal data of the spouse will appear.

CURRENT HABITUAL ADDRESS OF THE FIRST DECLARANT

The data relating to the address must necessarily be completed through the capture window that opens in the "type of public road" box, previously indicating whether or not the person resides in Spanish territory.

Type of public road: The name corresponding to the type or class of public road shall be stated; street, square, avenue, roundabout, promenade, road, descent, slope, boulevard, passage, ... etc.
Name of the public thoroughfare: The full name of the public road corresponding to the address must be stated with the utmost precision.
Type of numbering:must indicate the type of numbering; Number (NUM), kilometer (KM), without number (S/N), Other (OTR),... etc.
Number: You must indicate the house number or, where applicable, the kilometer point.
Number qualifier: If applicable, also include the information that completes the house number; bis, duplicate (DUP), modern (MOD), old (ANT),...etc, or the kilometer point (meters).
Block, portal, staircase, floor, door.
Additional address information: If applicable, any additional data necessary for the complete identification of the address will be recorded, such as: Urbanization, Building, Residential; Polygon, ... etc.
Locality/Population. Enter in this box the name of the town or village where the address is located, when it is different from the Municipality.
Province : must be selected from the list that appears in this box.
Postcode: The postal code assigned to the public road of the address will be indicated.
Municipality: The specific municipality where the address is located will be indicated, either directly or by selecting it from the list that appears in this box.
Locality/Population: must be stated if its name is different from that of the Municipality.
Home phone: In order to expedite the resolution of any issues that may arise during the processing of the declaration, you may provide a landline telephone number (including the prefix) where you can be more easily reached during working days and hours. You may also provide the FAX number, if applicable.
Mobile phone: In order to speed up the resolution of any issues that may arise during the processing of the declaration, it would be highly advisable to provide a mobile phone number.

Note:

If the address of the Spouse, Child 1, Child 2, Child 3 or Child 4 is different from the first declarant, they must mark with an "X" the box provided for this purpose, so that these addresses can be completed.

CHANGE OF OFFICES

Individuals who do not carry out business or professional activities and do not pay income subject to withholding or payment on account must use form 030 to communicate the change of tax domicile within three months of the change. However, the communication of change of address must be made in the IRPF declaration form if the declaration period ends before the expiry of the aforementioned three-month period, unless the change of address has already been previously communicated in form 030.

Therefore, if you have changed your address in 2019 and have not reported it in Form 030, you must check the "Change of address" box.

Businessmen or professionals

Taxpayers who are considered business owners or professionals and have changed their habitual residence must report this change by submitting the required census declaration (form 036 or 037).

CURRENT HABITUAL ADDRESS OF SPOUSE

You will only need to provide the address of the spouse in the case of a joint declaration if it is also different from the address of the first declarant.

HABITUAL HOUSING

A data capture window will open in which you must enter the following data relating to the home where you have your current address (where you currently reside in 2019), whether as owner, usufructuary or tenant, or as a simple resident in the same for reasons of family cohabitation or others.

In addition, in the event of ownership, in whole or in part, of the property, details of the parking spaces, with a maximum of two, and of the storage rooms and annexes acquired together with it, will be recorded, where applicable.

NOTE: If you want the program to transfer the data from your current habitual residence to your spouse's declaration, you must mark the corresponding box in the window with an "X".

Holdership:

You must enter one of the following keys:
- Key 1. Property: When the first declarant and/or the spouse are owners, in whole or in part, of the habitual residence that constitutes their current domicile (including, where applicable, parking spaces up to a maximum of two).
  
  This code will also be entered in the case of individual declarations of child 1, child 2, child 3 or child 4 when they are owners of the habitual residence that constitutes their current domicile.
  
  WARNING: When only one of the spouses owns the home, both must enter key 1, indicating that the spouse who owns the property has 100% participation.
- Key 2. Usufruct: When the first declarant and/or the spouse are usufructuaries, totally or partially, of the habitual residence that constitutes their current domicile (including, where applicable, parking spaces up to a maximum of two).
  
  This key will also be entered in the case of individual declarations of child 1, child 2, child 3 or child 4 when they are usufructuaries of the habitual residence that constitutes their current domicile.
  
  WARNING: When only one of the spouses is the usufructuary of the home, both must enter key 2, indicating that the usufructuary spouse has 100% participation.
- Key 3. Lease: When the first declarant, the spouse or both have a rented home as their current residence.
  
  This code will also be entered if child 1, child 2, child 3 or child 4 are tenants of the habitual residence.
  
  In this case you must also indicate the landlord's NIF. If the landlord does not reside in Spain and does not have a Spanish NIF, he/she must indicate the identification number he/she has in the country of residence.
- Key 4. Other situations : For any other situation other than those that must be reflected in keys 1, 2 and 3 above.
  
  Key 4 must be entered when there is no legal title to the property or there is a title other than those reflected in the previous keys.
  
  For example, key 4 must be entered when the first declarant, the spouse or both live with the owner, usufructuary, or tenant of the home (for example, the parents' home where the children also live) or in the case of a home ceded to the taxpayer by the company, etc.
Land registry reference number

The cadastral reference of the property and, where applicable, of each of the parking spaces acquired together with it, with a maximum of two, will be recorded.

This information must be reflected regardless of the type of ownership of the property that constitutes your current address (i.e. property or usufruct, lease or other situations, keys 1, 2, 3 or 4.)

The cadastral reference appears on the receipt for the Property Tax (IBI), and can also be obtained from the Virtual Cadastre Office website on the Internet, at the address http://www.sedecatastro.gob.es/ , on this same page of the program there is a direct link to the website, as follows:

1 Enter the free access section, referring to unprotected cadastral data.

2 Enter the location data of the property.

3 Press "view data".

You can also find out the property's cadastral reference by calling the Cadastre Hotline (telephone: 902-37.36.35)
Participation percentage in case of ownership or usufruct

The percentage of participation in the ownership or usufruct of the home or parking spaces must be indicated, with two decimal places.
Housing situation

The following keys will be selected to correspond to the housing situation:
- Key 1. Property with land registry reference located anywhere in Spain, except the Basque Country and Navarre.
- Key 2. Property located in the Autonomous Community of the Basque Country or in the Foral Community of Navarra.
- Key 3. Property with any of the above statuses but without a land registry reference.
- Key 4. Property located abroad.