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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 data

Designation

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.

Type of procedure

Taxation

Subject

Taxes

Object

Telematic filing is allowed, as well as pre-declaration.

Responsible body

Tax Agency

General information on the procedure

Start-up method

interested

Applicant:Citizen

Place of presentation

Telematics

Phases of the procedure/service

No specific processing steps

Forms

Electronic processing

Resolution deadline

It does not have

Resolution body

Tax Agency

Resources

No appeal is admissible

Information linked to e-processing

Identification system

Electronic DNI, Electronic certificate

Level of interactivity

Level 4:Electronic processing

Regulations

Basic Regulations

  • Law 26/2014 of 27 November,

    amending Law 35/2006, of 28 November, on Personal Income Tax, the revised text of the Law on Non-Residents' Income Tax, approved by Royal Legislative Decree 5/2004, of 5 March, and other tax regulations.(BOE 28 - November - 2014)

  • Order HAP/2474/2015, of 19 November,

    which approves the application form for a refund for the application of the exemption for reinvestment in the principal residence in the field of Non-Resident Income Tax and the application form for the optional regime regulated in article 46 of the Consolidated Text of the Non-Resident Income Tax Act, and determines the place, form and deadline for submitting said applications.(BOE 24 - November - 2015)