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
This optional personal income tax regime may be applied for by taxpayers of the Non-Resident Income Tax (IRNR) who are natural persons and who meet the conditions established in the regulations. The option to pay personal income tax must be exercised using this application form, which must be submitted within four years from May 2 or the next business day of the calendar year following the tax period for which the application of said regime is requested.
Responsible body
State Revenue Office
General information about the procedure
Start form
interested
Applicant: Citizen
Place for presentation
Telematic
Documentation
Certificate of tax residence issued by the foreign tax authority.
Declaration of 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 members of the family unit.
Declaration of 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 income obtained in Spanish territory by all members of the family unit.
Proof of effective taxation during the period for Non-Resident Income Tax.
Phases of the procedure/service
There are no specific processing phases.
Forms
Resolution deadline
Does not have
Resolution body
State Revenue Office
Resources
No appeal is allowed
Information related to electronic processing
Identification system
Electronic Spanish ID, Electronic certificate
Level of interactivity
Level 4: Electronic processing
Regulations
Basic Regulations
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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)
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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)