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
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)