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Form 226. Application request for the optional regime for individual taxpayers residing in other Member States of the European Union or the European Economic Area with a tax information exchange system.

General Details

Denomination

Form 226. Application request for the optional regime for individual taxpayers residing in other Member States of the European Union or the European Economic Area with a tax information exchange system.

Procedure type

Taxation

Subject

Taxes

Purpose

Non-Resident Income Tax (IRNR) taxpayers who are natural persons and who meet the conditions established in the regulations can request the application of this optional IRPF taxation regime. The exercise of the option to pay personal income tax must be carried out using this application model, which will be submitted within a period of four years starting on May 2 or immediately following the business day following the following calendar year corresponding to the tax period in respect of which the requests the application of said regime.

Responsible body

State Revenue Office

General information of the procedure

Start form

interested

Applicant: Citizen

Place for presentation

Telematic

Documentation

Tax residency certificate issued by the foreign tax authority.

Declaration of the worldwide income obtained by the non-resident taxpayer, or, in the event that the application of the optional regime is requested taking into account the rules on joint taxation, of the worldwide income obtained by all the members of the family unit.

Declaration of the income obtained in Spanish territory by the taxpayer, or, in the event that the application of the optional regime is requested taking into account the rules on joint taxation, of the income obtained in Spanish territory by all the members of the unit familiar.

Proof of effective taxation during the period for non-resident Income Tax.

Phases of the procedure/service

It does not have specific processing phases

Forms

Electronic processing

Resolution deadline

Does not have

Resolution body

State Revenue Office

Resources

The filing of appeals is not appropriate

Information linked to electronic processing

Identification system

Electronic Spanish ID, Electronic certificate

Interactivity level

Level 4: Electronic processing

Regulations

Basic Regulations

  • La Ley 26/2014, de 27 de noviembre,

    por la que se modifican la Ley 35/2006, de 28 de noviembre, del Impuesto sobre la Renta de las Personas Físicas, el texto refundido de la Ley del Impuesto sobre la Renta de no Residentes, aprobado por el Real Decreto Legislativo 5/2004, de 5 de marzo, y otras normas tributarias. (BOE 28 - noviembre - 2014)

  • Orden HAP/2474/2015, de 19 de noviembre,

    por la que se aprueba el modelo de solicitud de devolución por aplicación de la exención por reinversión en vivienda habitual en el ámbito del Impuesto sobre la Renta de no Residentes y el modelo de solicitud del régimen opcional regulado en el artículo 46 del Texto Refundido de la Ley del Impuesto sobre la Renta de no Residentes, y se determina el lugar, forma y plazo de presentación de dichas solicitudes. (BOE 24 - noviembre - 2015)