Request for refund for exemption for reinvestment in habitual residence for taxpayers EU and EEA with effective exchange of information (Seventh Additional Provision of the consolidated text of the Non-Resident Income Tax).
Non-residents Income Tax.
The references to the Tax Law and the Regulations, contained in these instructions, are understood to be made to the consolidated text of the Non-Resident Income Tax Law approved by Royal Legislative Decree 5/2004 (BOE of March 12), and the Regulation of said Tax, approved by the sole article of Royal Decree 1776/2004, of July 30 (BOE of August 5).
Seventh Additional Provision of the consolidated text of the Tax Law.
Second Additional Provision of the Tax Regulations.
With effect from January 1, 2015, non-resident Income Tax taxpayers, residents in a Member State of the European Union or in a Member State of the European Economic Area with which there is an effective exchange of information tax1, may have the right to have the capital gain they obtain as a result of the transfer of what was their habitual residence in Spanish territory excluded from taxation, provided that the amount obtained in the transfer is reinvested in the acquisition of a new home. usual.
When the reinvested amount is lower than the total of the amount received in the transfer, only the proportional part of the capital gain obtained corresponding to the reinvested amount will be excluded from taxation.
For the purposes of applying the exemption for reinvestment, the provisions of articles 41 (exemption for reinvestment in habitual residence) and 41 bis (concept of habitual residence for the purposes of certain exemptions) of the Personal Income Tax Regulations will be taken into account. Physics.
In the area of non-resident income tax, there are two different procedures to apply the exemption for reinvestment in habitual residence:
Apply the exemption when self-assessing the tax corresponding to the capital gain in declaration model 210, although this procedure is only applicable when the reinvestment has occurred prior to the date on which said declaration must be submitted.
Otherwise, the non-resident taxpayer must submit a refund request adjusted to this model.
Return request : This application must be submitted by taxpayers residing in a Member State of the European Union or residents in a Member State of the European Economic Area with which there is an effective exchange of tax information who consider they have the right to apply the exemption for reinvestment in habitual residence and who have not taken this exemption for reinvestment into account when submitting the tax self-assessment (form 210) corresponding to the capital gain derived from the transfer of the habitual residence.
Term : The application will be submitted within three months following the date of acquisition of the habitual residence.
Documentation : Documentation must be attached to the application proving that the transfer of the habitual residence in Spanish territory, and the subsequent acquisition of the new habitual residence, have taken place.
The electronic submission of the application (option not available until 1-1-2016) will require that the aforementioned documentation be submitted in the form of electronic documents, using the “Provide complementary documentation” option specific to this procedure.
Identification : Whatever the form of submission of the application, the taxpayer must have a Tax Identification Number ( NIF ) and be identified, prior to submission, in the Census of Taxpayers .
Filing methods: Applications may be submitted in any of the following ways:
TRANSITIONALLY, FORM OF PRESENTATION UNTIL DECEMBER 31, 2015:
Until 12-31-2015, applications will be submitted using the application models, printable and manually fillable, which will be available on the Internet Portal of the Tax Agency, which will be presented, accompanied by the aforementioned documentation, in person or by mail. certificate, in the registration offices of the Tax Agency, addressed to the Delegation or Administration of the State Tax Administration Agency in whose territorial area the property is located.
FORMS OF PRESENTATION FROM JANUARY 1, 2016:
Presentation using printed paper generated exclusively through the use of the printing service developed for these purposes by the Tax Agency in its electronic headquarters (pre-declaration system).
The electronic headquarters of the Tax Agency will be accessed and the form available at the aforementioned headquarters will be completed, which will allow valid printed applications to be submitted. The use of identification labels will not be necessary, since the printing service generates the label's own barcode with the owner's identification data.
OBTAINING THE PRINTED APPLICATION DOES NOT IMPLY THAT THIS APPLICATION HAS BEEN SUBMITTED.
The printed paper application obtained by using the printing service, accompanied by the corresponding documentation, will be presented, in person or by certified mail, at the registration offices of the Tax Agency, addressed to the Delegation or Administration of the State Tax Agency. Tax Administration in whose territorial scope the property is located.
Manual alterations or corrections of the printed data appearing in the applications will not have effects before the Tax Agency. However, for security reasons, the Tax Identification Number ( NIF ) of the taxpayer must be completed manually.
Electronic filing over the Internet , using a recognized electronic certificate.
The electronic presentation over the Internet through the electronic headquarters of the Tax Agency may be carried out:
By the taxpayers or, where applicable, their legal representatives.
By those voluntary representatives of taxpayers with powers or faculties to electronically submit applications on their behalf to the Tax Agency or represent them before it, under the terms established at any time by the General Directorate of the Tax Agency.
By persons or entities that have the status of authorised agents in the application of taxes and meet the requirements and conditions established for this purpose by the regulations in force at any given time.
The taxpayer must have an electronic certificate, which may be the one associated with the electronic National Identity Document (DNI-e) or any other recognized electronic certificate that, according to the regulations in force at any given time, is admissible by the Tax Agency.
When the electronic presentation is carried out by representatives or duly authorized social collaborators, they will be the ones who must have their recognized electronic certificate.
The taxpayer or, where applicable, the presenter, must COMPLETE the data in the form that will be available at the electronic headquarters of the Tax Agency and TRANSMIT the request with the electronic signature system.
If the application is accepted, the Tax Agency will return its data on the screen validated with a secure 16-character verification code, in addition to the date and time of submission. The accepted and validated application must be printed and kept with the aforementioned secure verification code.
In the event that the request is rejected, a description of the errors detected will be displayed on the screen. In this case, you must proceed to correct them in the entry form, or repeat the request, if the error was caused by another reason.
Completion of the application
Delegation or Administration
The Delegation or Administration corresponding to the location of the transferred habitual residence will be recorded.
Identification of form 210 where the capital gain was declared
“ Accrual date (date of transfer of the habitual residence) ”: The accrual date that appears in form 210 where the capital gain was declared will be recorded.
“ Proof number of the self-assessment form 210 corresponding to the capital gain obtained” : The proof number of the self-assessment form 210 will be recorded through which the capital gain obtained from the transfer of what was the habitual residence was declared.
Whatever the form of presentation, the taxpayer must have a Tax Identification Number ( NIF ) and be identified, prior to filing, in the Census of Taxpayers.
“ NIF ”: The tax identification number ( NIF ) assigned in Spain will be entered in this box.
"Surnames": The first surname and, where applicable, the second surname will be entered, in this same order.
“ Name” : the full name will be indicated.
" NIF in the country of residence": If the taxpayer has a tax identification number assigned in their country or territory of residence, it will be entered in this box.
"Birthdate": The taxpayer's date of birth (day/month/year) will be indicated in dd/mm/yyyy format.
"Place of birth": The taxpayer's place of birth will be indicated. This section is subdivided into two:
"City": The municipality and, where applicable, the province or region or department corresponding to the place of birth will be recorded.
"Country code": The code of the country or territory corresponding to the taxpayer's place of birth will be entered, according to the country codes that are related.
"Tax residence: Country Code" (1): The code of the country or territory of tax residence of the taxpayer will be entered, according to the country codes that are related.
"Address in the country of residence": The appropriate address data in the country of residence will be completed, taking into account the particular indications indicated below.
"Domicile" (7): The address corresponding to the domicile in the country of residence will be entered: type of road (street, square, avenue, highway...), name of the public road, house number, or, where applicable, kilometer point, etc.
"Complementary address information" (8): Where appropriate, additional data necessary for complete identification of the address will be recorded.
"Town/city" (9): The name of the town or city in which the address is located will be entered.
"Postal code (ZIP)" (11): The postal code corresponding to the address will be entered.
"Province/Region/State" (12): When necessary for correct identification of the home address, the name of the Province, Region, State, Department or any other political or administrative subdivision where the home is located will be entered.
"Country code" (14): The code of the country or territory corresponding to the address will be completed, in accordance with the country or territory codes that are related.
"Landline and mobile telephones" (15) and (16): In order to expedite the resolution of any incidents that may arise in the processing of the self-assessment, enter in boxes (15) and (16) the telephone numbers, landline and mobile, where you can be more easily located. working days and hours.
Representative of the taxpayer or, where applicable, address for the purposes of notifications in Spanish territory
If the taxpayer has appointed a representative before the Tax Administration, domiciled in Spanish territory, in relation to their obligations for this Tax, it will be stated in this section.
In the absence of a representative, if the taxpayer has an address in Spanish territory, he or she may communicate it in this section for notification purposes.
There is an obligation to appoint a representative in the cases provided for in article 10 of the Tax Law. In other cases, this appointment will be voluntary.
“ NIF ”: The tax identification number of the representative will be entered.
“Surnames, or company name or name”:
For natural persons, the first surname and, where applicable, the second surname will be entered, in this same order.
For legal persons and entities, the company name or full name of the entity will be entered, without anagrams.
"Name": For natural persons, the full name will be entered.
Legal: Mark an X in this box when you use this section to enter the information of the legal representative.
Volunteer: Mark an X in this box when using this section to enter the details of the voluntarily appointed representative.
"Home": The appropriate address data will be completed, taking into account the particular indications indicated below.
(18). Type of road : Enter the name corresponding to the type or class of public road: street, square, avenue, roundabout, highway, descent, slope, passage, promenade, rambla, etc.
(twenty). Numbering type : Indicate the type of numbering that applies: number (NUM), kilometer (KM), no number (S/N), etc.
(twenty-one). House number : Identification number of the house or, where applicable, kilometer point.
(22). Number qualifier : If applicable, enter the information that completes the house number (BIS, duplicate -DUP.-, modern -MOD.-, old -ANT.-, etc.) or the kilometer point (meters).
(28). Complementary data of the address : If applicable, additional data that is necessary for the complete identification of the address will be recorded (for example: Urbanización El Alcotán, Edificio La Peñota, Residencial El Valle, Polígono Miralcampo, etc. ).
(29). Town/Town : Enter in this box the name of the town or town in which the address is located, when it is different from the Municipality.
(33) and (34). Telephones, landline and mobile : In order to expedite the resolution of incidents that may arise in the processing of the self-assessment, enter in boxes (33) and (34) the telephone numbers, landline and mobile, where it can be more easily located on business days and hours.
The reinvestment data indicated below will be recorded.
Amount obtained from the transfer of the habitual residence (2): The total amount obtained from the transmission will be recorded.
If applicable, part of the amount obtained in the transfer intended for the amortization of the outstanding loan (3): If external financing had been used to acquire the transferred home and part of the amount obtained from the transfer is used to repay the outstanding loan, the amount intended for repayment will be stated in this section. It is not considered that there is partial reinvestment even if part of the amount obtained in the transfer is used to repay the outstanding loan.
Amount obtained from the transfer of the habitual residence that is susceptible to reinvestment for the purposes of exemption (4): The difference between the amounts in boxes (2) and (3) will be entered.
Amount reinvested in the acquisition of a new habitual residence (5): The amount that is reinvested in the acquisition of the new habitual residence will be indicated. If this amount is equal to that in box (4), the reinvestment will be total and all capital gains obtained will be excluded from taxation; If it is lower, the reinvestment would be partial and only the proportional part of the capital gain obtained that corresponds to the reinvested amount will be excluded from taxation.
Request for refund.
Any refund that may be made will be made by transfer to the bank account owned by the taxpayer indicated in the request, which must be identified by the IBAN code.
If it is a bank account opened in Spain, the IBAN will be entered in the specific space intended for accounts in Spain.
If it is a bank account opened abroad (EU/SEPA zone), the IBAN code of the account and the SWIFT-BIC code of the banking entity must be entered in the specific space intended for EU/SEPA zone accounts.
Date and signature
In applications that are to be submitted on printed paper, the date and signature will be stated. It must be signed by the interested party or his representative.