Completion instructions until fiscal year 2022
Personal Income Tax
Model 151 Special regime applicable to workers posted to Spanish territory
Important: All monetary amounts requested must be expressed in euros, entering the integer part on the left side of the corresponding boxes and the decimal part on the right side, which will consist of two digits in any case.
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Applicable standards
References to the Law and the Personal Income Tax Regulations, contained in these instructions, are understood to be made to Law 35/2006 of November 28, on Personal Income Tax (IRPF). and partial modification of the laws on Corporate Taxes, on Non-Resident Income and on Wealth (BOE of November 29), and the Regulation of said Tax, approved by Royal Decree 439/2007, of March 30 (BOE of March 31).
For its part, the references to the Law and the Regulations on Non-Resident Income Tax, contained in these instructions, are understood to be made to the consolidated text of the Law on Non-Resident Income Tax (IRNR), approved by Royal Legislative Decree 5/2004, of March 5 (BOE of March 12) and the Regulation of said Tax, approved by Royal Decree 1776/2004, of July 30 (BOE of August 5).
The instructions for completing it have been prepared taking into account the regulations in force since January 1, 2015.
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Obligation to report
Personal income tax taxpayers to whom the special regime applicable to workers posted to Spanish territory, provided for in article 93 of the Personal Income Tax Law, are required to present and sign this declaration.
Natural persons who acquire tax residence in Spain as a result of moving to Spanish territory may choose to pay IRNR tax, maintaining their status as IRPF taxpayers, when the following conditions are met:
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That they have not been residents in Spain for the ten tax periods prior to the period in which they transferred to Spain.
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That the transfer to Spain took place as a result of any of the following circumstances:
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As a result of a work contract, with the exception of special employment agreements with professional sportspeople regulated by Royal Decree 1006/1985 of 26 June.
This condition will be deemed to have been met when an employment relationship, ordinary or special, different from that previously indicated, or statutory, begins with an employer in Spain, or when the posting is ordered by the employer and there is a posting letter from the employer.
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As a consequence of the acquisition of the status of administrator of an entity in whose capital it does not participate or, otherwise, when the participation in the same does not determine the consideration of a related entity in the terms provided in article 18 of the Tax Law on Companies.
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That you do not obtain income that would be classified as obtained through a permanent establishment located in Spanish territory.
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Forms of filing
The presentation must be made electronically over the Internet with any of the systems established for electronic presentation over the Internet (DNI-e, another electronic certificate admitted by the Tax Agency or Cl@ve PIN).
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Content of the regime
The application of this special regime will imply the determination of the IRPF tax debt in accordance with the rules established in the IRNR Law, for income obtained without the mediation of a permanent establishment with the following specialties:
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The provisions of articles 5, 6, 8, 9, 10, 11 and 14 of the IRNR Law will not apply.
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All work income obtained by the taxpayer during the application of the special regime will be understood to have been obtained in Spanish territory.
Income derived from an activity carried out prior to the date of travel to Spanish territory or after the communication provided for in article 119.3 of the Personal Income Tax Regulations will not be understood as obtained during the application of the special regime, without prejudice to its taxation when The aforementioned returns are understood to be obtained in Spanish territory in accordance with the provisions of the IRNR Law.
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For the purposes of tax settlement, the income obtained by the taxpayer in Spanish territory during the calendar year will be taxed cumulatively, without any compensation being possible between them.
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The liquidable base will be made up of all the income referred to in letter c) above, distinguishing between the income referred to in article 25.1. f) of the IRNR Law(1), and the rest of the income.
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To determine the full fee:
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The rates indicated in the following scale will be applied to the taxable base, except for the part corresponding to the income referred to in article 25.1.f) of the IRNR Law:
General taxable base - Up to euros Applicable Type (%) Year 2015 2016-2020 2021 and following Up to 600,000 euros 24 24 24 From 600,000.01 euros onwards 47 45 47 -
The rates indicated in the following scale will be applied to the part of the taxable base corresponding to the income referred to in article 25.1.f) of the IRNR Law:
Years 2015-2020 Liquidable base of savings - Up to euros Full fee (euros) Remainder of liquidated savings base - Up to euros Applicable rate (%) Year 2015 2016-2020 2015 2016-2020 0 0 0 6,000 19.5 19 6,000 1,170 1,140 44,000 21.5 21 50,000 10,630 10,380 From there on 23.5 23 Years 2021 and following Liquidable base of savings – Up to euros Full fee – Euros Remainder of savings liquidated base – Up to euros Applicable rate – Percentage 0 0 6,000 19 6,000 1,140 44,000 21 50,000 10,380 150,000 23 200,000 44,880 From there on 26
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The differential fee will be the result of reducing the full tax fee by:
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The deductions in the quota referred to in article 26 of the IRNR Law. For the purposes provided for in paragraph b) of the aforementioned article, in addition to the payments on account, the fees paid on account of the IRNR will also be deductible.
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The deduction for international double taxation referred to in article 80 of the Personal Income Tax Law applicable to work income obtained abroad, with a limit of 30 percent of the part of the full quota corresponding to the entire income of work obtained in that tax period. For these purposes, to calculate the average effective tax rate, the full fee and the liquidable base must be taken into account, excluding, in both cases, the part of the same corresponding to the income referred to in article 25.1 f) of the IRNR Law.
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Withholdings and payments on account for payments on account of this special regime will be carried out in accordance with the provisions of the IRNR regulations.
However, the percentage of withholding or deposit on account of work income will be 24 percent. When the remuneration paid by the same payer of work income during the calendar year exceeds 600,000 euros, the withholding percentage applicable to the excess will be 45 percent (in 2015 it will be 47 percent).
When the circumstances provided for in article 76.2.a) of the Personal Income Tax Regulations occur, resident entities or permanent establishments in which taxpayers provide services will be obliged to withhold income in relation to the income they obtain in Spanish territory.
Compliance with the formal obligations provided for in article 108 of the Personal Income Tax Regulations, for withholdings and payments on account, will be carried out using the declaration models provided for the IRNR for income obtained without the mediation of a permanent establishment.
The provisions of article 25.2 of the IRNR Law will apply to transfers of real estate located in Spanish territory carried out by personal income tax taxpayers who opt for the application of this special regime.
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Duration and exercise of the option
This special regime will be applied during the tax period in which the taxpayer acquires tax residence in Spain, and during the following five tax periods, without prejudice to the provisions of articles 117 and 118 of the Personal Income Tax Regulations relating to the waiver and exclusion of the regime.
For these purposes, the tax period in which residency is acquired will be considered the first calendar year in which, once the move has occurred, the stay in Spanish territory exceeds 183 days.
The exercise of the option to pay taxes under this special regime must be carried out by means of a communication addressed to the Tax Administration, within a maximum period of six months from the date of start of the activity that is recorded in the registration with the Social Security in Spain or in the documentation that allows, where appropriate, the maintenance of the Social Security legislation of origin.
The option will be exercised by submitting form 149.
Taxpayers who have availed themselves of the special procedure to determine withholdings or payments on account on work income provided for in article 89.B) of the Personal Income Tax Regulations will not be able to exercise this option.
Taxpayers who had moved to Spanish territory prior to January 1, 2015 may choose to apply the special regime in its wording in force on December 31, 2014 , applying the tax rates tax provided for in the IRNR regulations in force on this last date (see information sheet on tax rates in the instructions for completing form 150).
The option must be expressed in the 2015 Income Tax return, and it will be maintained until the completion of the application of the special scheme. To exercise the option, they must submit the Tax return corresponding to the 2015 financial year in form 150, a model that will continue to be used until the end of the application of the regime.
Page 1. Identification, personal data, requests and options
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Financial year
Indicate the year to which the declaration corresponds
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Taxpayer
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.
Sex (boxes [01] and [02]) : Mark with an "X" the box that corresponds to the sex of the taxpayer.
Date of birth (box [03]) : Enter the complete date (day, month and year) of birth.
Change of address (box [04]) : If you have changed your address and have not reported it on form 030, you must check the “Change of address” box.
Address : The appropriate address data will be completed, taking into account the particular indications indicated below.
Box [44] . 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.
Box [46] . Numbering type.
Indicate the type of numbering that applies: number (NUM), kilometer (KM), no number (S/N), etc.
Box [47] . House number.
Identification number of the house or, where applicable, kilometer point.
Box [48] . 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).
Box [54] . Supplementary data.
Where appropriate, additional data necessary for complete identification of the address will be recorded (for example: El Alcotán Urbanization, La Peñota Building, El Valle Residential, Miralcampo Industrial Estate, etc.).
Box [55] . Location/Population.
Enter in this box the name of the town or population in which the address is located, when it is different from the Municipality.
Boxes [60] and [61] . Telephones, landline and mobile.
In order to expedite the resolution of incidents that may arise in the processing of the declaration, enter in boxes 60 and 61 the telephone numbers, landline and mobile, where you can be more easily located on business days and hours. .
Box [69] . Country code.
Enter in this box the alphabetical code that corresponds to the country or territory.
Additional information about the home where you have your current address (boxes [05] to [08]):
Ownership : The ownership code of the home that constitutes the taxpayer's current address will be recorded:
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Property
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Usufruct
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Lease
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Another situation. Housing in which one resides without holding any legal title over it or with a title different from the previous ones. This is the case, for example, of the home transferred to the taxpayer by the company or entity in which he works.
Percentage of participation, in case of ownership or usufruct : The percentage of participation that should be recorded will be expressed with two decimal places.
Situation : The corresponding code will be entered depending on the situation:
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Property with cadastral reference located in Spain, except in the Basque Country or Navarra.
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Property with cadastral reference located in the Basque Country or Navarra.
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Property without cadastral reference.
Cadastral reference : If the location code is 1 or 2, the cadastral reference of the home must be stated. This information appears on the Real Estate Tax (IBI) receipt. The cadastral reference can also be obtained at the electronic headquarters of the General Directorate of Cadastre, at the address "http://www.sedecatastro.gob.es", or by calling the Cadastre Direct Line (telephone: 902 37 36 35).
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Representative
If a representative has been appointed before the Tax Administration, the data relating to the same will be recorded in this space.
Their heirs or legatees will appear as representatives of the deceased declarants.
In the instructions relating to the "Taxpayer" "Domicile" section you can consult the meaning of certain boxes (44, 46, 47, 48, 54 and 55).
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Community or Autonomous City of residence in the year
Box [09] . In this box, the numerical code indicative of the Autonomous Community or City with Statute of Autonomy in which the taxpayer has had his habitual residence in the year to which the declaration refers will be indicated. (2), according to the following relationship:
Community or Autonomous City of residence in the year Password Andalucía 01 Aragon 02 Principality of Asturias 03 Balearic Islands 04 Canary Islands 05 Cantabria 06 Castilla-La Mancha 07 Castilla y León 08 Catalonia 09 Extremadura 10 Galicia 11 Madrid 12 Murcia Region 13 La Rioja 16 Valencian Community 17 Ciudad de Ceuta 18 City of Melilla 19 If throughout the year the taxpayer has had his habitual residence in the territory of more than one Community or Autonomous City, the code corresponding to the one in which he has resided for the greatest number of days during said year will be entered.
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Tax allocation to the Catholic Church. Allocation amounts for social purposes
In relation to the personal income tax allocation for the indicated year, the taxpayer may choose between the alternatives included in these two sections of the declaration, with the option of only one of them, both or neither being possible.
Box [10] . If you mark this box with an "X", a percentage (0.7 percent) of the full fee will be allocated to the financial support of the Catholic Church.
Box [11] . If you mark this box with an "X", a percentage (0.7 percent) of the full fee will be allocated to social purposes: Non-Governmental Organizations (NGO) of Social Action and Development Cooperation for the implementation of social programs.
The two boxes . If you check both boxes, that percentage (0.7 percent) of the full fee will be allocated to the economic support of the Catholic Church and, in addition, that same percentage (0.7 percent) to social purposes.
No box . If neither of the two boxes is checked, its allocation will be charged to the General State Budgets for social purposes.
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Supplementary tax return
In general, if the taxpayer notices in his return, once submitted, errors or omissions that have led to the realization of a lower income than would have legally corresponded, or to obtaining a refund greater than the appropriate one, he must regularize your tax situation by submitting a declaration-settlement complementary to the one originally submitted.
The complementary declaration will include all the data that should be reflected therein, incorporating, along with those correctly recorded in the declaration originally presented, those that must be subject to new inclusion or modification.
In any case, the complementary declarations must be formulated on the official forms corresponding to the year that is the subject of regularization.
Box [12] . This model will be used to present a complementary return to another previous return for the same fiscal year indicated. In this case, you must mark box 12 with an "X", except in the case of complementary declarations referred to in box 13 of this same section, in which case only an "X" will be entered in said box.
Attention: With the sole exception of the case referred to in the aforementioned box 13, in the complementary declarations, box 41 or 42 of the declaration must be completed until the amount in box 43 is determined.
Box [13]. Box 13 will be marked with an "X" in the case of complementary statements in which the following circumstances occur:
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That the result of the original declaration has been an amount to be returned.
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That the result of the declaration that appears in box 43 is an amount to be returned that is lower than that resulting from the original declaration.
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That, at the time of submitting the complementary declaration, the Tax Administration has not yet made the refund requested in the original declaration nor has it carried out provisional liquidation modifying its result.
Attention: In the complementary declarations in which these circumstances occur, boxes 41 and 42 will not be completed.
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Page 2. A 1 . Income and imputed income to be integrated into the general taxable base
Heading A 1 will be used to declare all types of positive returns (except returns recorded in headings A 2 and B) and imputed income from assets estate.
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Compliance standards
For the purposes of determining the full return, group in the same section the positive returns in which the same "income type key" and the same "nature" coincide. The order of completion of the sections will be done in descending order (from highest to lowest amount).
Type of income [1] : Indicate the corresponding password from those listed in the attached information sheet.
Nature [2] : The corresponding key will be entered depending on the nature, monetary or in kind, of the income, according to the following:
Attention: In the case of imputed income from real estate, this box will not be completed.
Payments in kind:
Full income / Imputed real estate income [6]: The taxable base corresponding to the positive return will be recorded, determined in accordance with the provisions of article 24 of the IRNR Law. It can never be negative.
In the case of remuneration in kind , in box [6] the sum of the amounts reflected in boxes [3] and [4] must be entered minus the amount that, if applicable, , would have been entered in box [5].
Withholding or payments on account [7] : The withholdings that have actually been made and other payments on account made will be recorded.
Payer : In the case of work income, the details of the payer must be entered.
Additional data on work performance : This section will only be completed if all or part of the work income has been obtained and taxed abroad.
Additional data on income derived from real estate : When the declared income derives from real estate, the following data will be recorded:
To 1 . Total full income/imputed real estate income [15] : The sum of the amounts entered in box [6] of each of the completed sections of heading A will be recorded in this box 1 .
To 1 . Total withholdings or payments on account [16] : The sum of the amounts entered in box [7] of each of the completed sections of heading A will be recorded in this box 1 .
Page 4. A 2 . Income to be integrated into the liquidated savings base (article 25.1.f TRLIRNR)
The heading A 2 will be used exclusively to declare positive returns corresponding to dividends and other returns derived from participation in the own funds of an entity and interest and other returns obtained from the transfer to third parties of own capital.
- Compliance standards
For the purposes of determining the full return, group in the same section the positive returns in which the same "income type key" and the same "nature" coincide. The order of completion of the sections will be done in descending order (from highest to lowest amount).
Type of income [1] : Indicate the corresponding password from those listed in the attached information sheet.
Nature [2] : The corresponding key will be entered depending on the nature, monetary or in kind, of the income, according to the following:
Payments in kind:
Full performance [6] : The taxable base corresponding to the positive return will be recorded, determined in accordance with the provisions of article 24 of the IRNR Law. It can never be negative.
In the case of remuneration in kind, in box [6] the sum of the amounts reflected in boxes [3] and [4] must be entered minus the amount that, if applicable, would have been entered in box [5]. .
Withholding or payments on account [7] : The withholdings that have actually been made and other payments on account made will be recorded.
Important: If the number of sections provided for in section A 2 is insufficient, group the rest of the income and the corresponding payment on account in the last section provided for this purpose.
A 2 . Total full returns [8] : The sum of the amounts entered in box [6] of each of the completed sections of heading A will be recorded in this box 2 .
A 2 . Total withholdings or deposits on account [9] : The sum of the amounts entered in box [7] of each of the completed sections of heading A will be recorded in this box 2 .
Page 5. b. Income from economic activities with deduction of expenses (article 24.2 TRLIRNR)
Section B will serve to declare the income derived from the provision of services, technical assistance, installation or assembly works derived from engineering contracts and, in general, from economic activities or exploitations carried out in Spain that would be classified as obtained without the mediation of a permanent establishment. , when expenses are deducted to determine the tax base.
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Compliance standards
Type of income [1] : Indicate the income type code 20 from among those listed in the attached information sheet.
For the purposes of determining the net return, group in the same section the positive returns (full income greater than deductible expenses).
Positive income cannot be offset with negative income.
Full income [2] : The amount of the full income will be indicated. In the case of income in kind, the amount on account not passed on to the taxpayer will be added to the corresponding valuation, in accordance with tax regulations.
Personnel expenses [3] : The amount of salaries, wages and social security contributions of the personnel posted to Spain or hired in Spanish territory, employed directly in the development of economic activities or operations, will be recorded, provided that the income of the applicable tax or of the payments on account corresponding to the work income satisfied.
Expenses for the provision of materials and supplies [4] : The amount of:
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Provision of materials for their definitive incorporation into the works or works carried out in Spanish territory. When the materials have not been acquired in Spanish territory, they will be deductible for the amount declared for the purposes of the settlement of customs duties or Value Added Tax.
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Supplies consumed in Spanish territory for the development of economic activities or operations. For these purposes, only supplies that do not have the quality of storability will be considered supplies.
The items referred to in paragraphs 1) and 2) above will be deductible from income only when the invoices or equivalent documents that justify the reality of the expense have been issued with the formal requirements demanded by the regulations governing billing obligations.
Net performance [5] : It will be the result of subtracting, from total income, personnel expenses and the provision of materials and supplies.
Withholding or Payments on account [6]: The withholdings that have actually been made and other payments on account made on the income will be recorded.
In the case of negative returns (deductible expenses greater than the full income) on which withholding or payment on account has been made, group in the section provided for this purpose the net return (negative) [7] , previously calculated and the withholdings and other payments on account supported [6].
B. Total net returns [8] : The amount entered in box [5] of the section corresponding to positive returns will be recorded in this box.
B. Total withholdings or payments on account [9] : The sum of the amounts entered in box [6] of each of the completed sections of section B will be recorded in this box.
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Page 5. C. Earnings subject to withholding or deposit on account derived from transfers or redemptions of shares or participations in companies and investment funds
Section C will be used exclusively to declare profits subject to withholding or deposit on account derived from transfers or redemptions of shares or participations in Investment Companies and Funds.
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Compliance standards
For the purposes of determining the capital gain, you must complete a separate section for the profits from each of the collective investment institutions in question. The order of completion of the sections will be done in descending order (from highest to lowest amount).
Type of income [1] : Indicate the corresponding password from those listed in the attached information sheet.
NIF of the Company or Investment Fund : In this box, the tax identification number (NIF) of each of the Collective Investment Institutions whose shares or participations derive the capital gains that must be included in this section of the declaration will be entered.
Capital gain [2] :It can never be negative.
Attention: It is not possible to offset gains with losses of the same or different collective investment institutions.
With respect to each of the Investment Companies or Funds, the amount of the profits resulting from all the operations of transmission or redemption of shares or participations carried out by the taxpayer in the year will be entered in box [2], determined in accordance with the IRNR regulations. If applicable, the profits will be reduced in accordance with the provisions of the ninth transitional provision of the Personal Income Tax Law (See instructions for completing box 7 "Equity gain" of Section E 2 ).
Withholding or Payments on account [3] : The withholdings that have been effectively made and other payments on account made will be recorded.
Important: If the number of sections provided for in section C is insufficient, group the rest of the profits and the corresponding payment on account in the last section provided for this purpose.
C. Total capital gains [4] : The sum of the amounts entered in box [2] of each of the completed sections of section C will be recorded in this box.
C. Total withholdings or payments on account [5] : The sum of the amounts entered in box [3] of each of the completed sections of section C will be recorded in this box.
Page 6. D. Gains derived from transfers of real estate
Section D will be used to declare gains derived from transfers of real estate. In the case of losses, this section must also be used if you wish to reduce the net amount (box [30] of section G) with the withholding or payment on account that has been made. However, losses cannot be compensated.
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Compliance standards
For the purposes of determining the capital gain, you must complete a separate section for each property transferred. The order of completion of the sections will be done in descending order (from highest to lowest amount).
Type of income [1] : Indicate code 16 from among those listed in the attached information sheet, unless exemption for reinvestment in habitual residence applies, in which case code 21 will be entered.
Receipt number of form 211 : The number that appears pre-printed on the copy of form 211, on the upper right side, which the acquirer must deliver to the non-resident transferor, will be transcribed.
Transmission value [2] : The actual amount for which the transfer would have been made less the expenses and taxes inherent to the transfer that would have been paid by the transferor will be recorded.
Withholding or Payments on account [3] : The value for which the property object of the transfer was acquired will be recorded, to which the expenses and taxes inherent to the acquisition will have been added, excluding the interests, which would have been satisfied by the now transferring party. The value thus determined will be reduced, when appropriate, by the amount of the regulatory amortizations carried out, calculating in any case the minimum amortization.
Difference [4] : It is the difference between the amount reflected in box [2] and that in box [3]. ([4] = [2] - [3]).
Profit (or loss) [5] : It will be recorded.
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General regime.
In general, the same amount reflected in box (4) will be recorded. However, if any of the exemptions mentioned below are applicable, the amount of the gain that must be taxed would be stated.
Exemptions:
Partial exemption, in the case of urban properties acquired from 05-12-2012 to 12-31-2012: Capital gains deriving from the sale of urban properties located in Spanish territory acquired from 12 May 2012 until 31 December 2012 have a 50% exemption. This partial exemption is not applicable: A) In the case of natural persons, when the property has been acquired or transferred to their spouse, to any person linked to the taxpayer by kinship, in a direct or collateral line, by consanguinity or affinity, up to the second degree included, to an entity with respect to which any of the circumstances established in article 42 of the Commercial Code occurs, with the taxpayer or with any of the aforementioned persons, regardless of residence and the obligation to prepare consolidated annual accounts. B) In the case of entities, when the property has been acquired or transferred to a person or entity with respect to which any of the circumstances established in article 42 of the Commercial Code occurs, regardless of residence and obligation. to prepare consolidated annual accounts, or to the spouse of the person indicated above or to any person linked to this person by kinship, in a direct or collateral line, by consanguinity or affinity, up to the second degree included.
Exemption for reinvestment in habitual residence , capital gains obtained from the transfer of what was your habitual residence in Spain may be excluded from taxation, provided that the total amount obtained from the transfer is reinvested in the acquisition of a new habitual residence. 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.
When the reinvestment has occurred prior to the date on which the declaration must be submitted, the reinvestment, total or partial, may be taken into account to determine the corresponding tax debt. Code 21 will be indicated as the type of income.
If the reinvestment occurs after said date, for the purposes of applying the reinvestment exemption, the taxpayer must submit a refund request using the model approved by ministerial order.
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Transitional regime, applicable exclusively if the property has been acquired prior to December 31, 1994 (single DT TR IRNR Law and DT Ninth Personal Income Tax Law, in the wording given by Law 26/2014).
It will be necessary to determine whether a reduction in profit is applicable. If a reduction in profit is applicable, in box (5) “Profit” the reduced profit that must be subject to tax will be entered. If the reduction in profit is not applicable, the same amount will be recorded in box (4) “Difference”.
Notwithstanding the foregoing, if any of the aforementioned exemptions are applicable, the amount of the gain that must be subject to tax would be recorded in box (5) “Profit”.
Rules of the transitional regime applicable to profits accrued as of January 1, 2105:
Having calculated the gain for the difference between the transfer and purchase values, the part thereof generated before 20 January 2006 will be distinguished. This part will be reduced, if applicable, as follows:
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The number of years between the purchase date of the element and 31 December 1996 will be calculated and rounded up.
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The transfer value of all the assets to whose capital gains this same transitional regime would have been applicable will be calculated, transmitted from January 1, 2015 until the date of transmission of the assets ( When this result is exceeding 400,000 euros, no reduction will be made ).
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When the sum of the transfer value of the asset element and the amount referred to in letter b) above is less than 400,000 euros, the part of the capital gain generated prior to January 20, 2006 will be reduced by the amount resulting from apply 11.11% for each year of stay of those indicated in letter a) above that exceeds two.
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When the sum of the transfer value of the asset and the amount referred to in letter b) above is greater than 400,000 euros, but the result of the provisions of letter b) above is less than 400,000 euros, the reduction will be made. to the part of the capital gain generated prior to January 20, 2006 that proportionally corresponds to the part of the transfer value that added to the amount of letter b) above does not exceed 400,000 euros.
Example: Transfer of a property on 31 December 2015 for the amount of €300,000, purchased on 1 January 1991 for an amount equivalent to €100,000. The taxpayer previously transferred, on February 1, 2015, another asset element (whose transfer value was 200,000 euros), to whose gain the transitional regime was applied. Determination of the profit subject to taxation :
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Transmission value (box 2): €300,000
Transfer date: 31/12/2015
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Acquisition value (box 3): €100,000
Purchase date: 01/01/1991
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Difference (box 4): €200,000
300,000 - 100,000 = 200,000
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Gain generated until 19/01/2006: €120,438.11
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Nº of days elapsed between purchase and sale dates: 9,130
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Nº of elapsed days between purchase dates and 19/01/2006: 5,498
Calculation : (200,000 × 5,498) ÷ 9,130 = 120,438.11
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Gain subject to reduction: €80,292.07
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Limit of transfer values: €400,000
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Accumulated addition of transfer values of other assets transferred from 1 January 2015 until the date of the current transfer: €200,000
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Although the value of the current transfer is €300,000, since €200,000 of the limit of €400,000 was already used in the previous transfer, only €200,000 remains to be used in the current transfer.
The part of the profit generated until 01/19/2006 that corresponds proportionally to a transmission value of €200,000 is susceptible to reduction.
Calculation : (120,438.11 × 200,000) ÷ 300,000 = 80,292.07
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Reduction: €35,681.79
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Period of permanence in the equity prior to 31-12-1996 (between purchase date and 31/12/1996, rounded up): 6
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Nº of years exceeding 2: 6 - 2 = 4
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Percentage of reduction: 4 × 11.11% = 44.44%
Calculation : (80,292.07 × 44.44) ÷ 100 = 35,681.79
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Profit subject to taxation (box 5): €164,318.20
Calculation : Difference - Reduction = 200,000 - 35,681.79 = 164,318.20
If the taxpayer has acquired the property on two different dates or the property has been subject to improvement , the calculations will have to be carried out as if they were two capital gains. For these purposes, it will be calculated separately in boxes [6], [7], [8] and [9].
Total capital gain obtained [10] : The amount reflected in box [5] will be entered, or, where appropriate, the sum of [5] and [9]. In the case of losses, a zero will be entered in this box, without prejudice to the deduction, if applicable, of the withholding or payment on account.
Withholding or payments on account [11] : The withholding or payment on account that has been effectively carried out by the acquirer will be recorded.
Date of acquisition/improvement or 2 acquisition and date of transmission : always indicate the dates of acquisition and transfer and, where applicable, the date of improvement or acquisition. To do this, record the day, month and calendar year. For example: September 29, 2015 indicates 09/29/2015.
Participation fee (%) : The percentage of participation in the ownership of the transferred property will be recorded.
Acquirer : This space is intended to collect the data of the purchaser of the transferred property. When there are several purchasers, the one who appears as the owner will be recorded in form 211 for entering the withholding. In the "F/J" box, an "F" will be indicated if it is a natural person or a "J" if it is an entity or legal person.
Property Description : In this space, the location data of the property will be recorded, as well as its cadastral reference. In the instructions relating to the "Taxpayer" "Domicile" section you can consult the meaning of certain boxes (44, 46, 48, 54 and 55).
Likewise, the public or private nature of the document used to reflect the transmission will be indicated with an X, as well as the name of the notary or notary involved and the protocol number.
Important: If the number of sections provided for in section D is insufficient, group the rest of the profits and the corresponding payment on account in the last section provided for this purpose.
D. Total capital gains [12] : The sum of the amounts entered in box [10] of each of the completed sections of section D will be recorded in this box.
D. Total withholdings or payments on account [13] : The sum of the amounts entered in box [11] of each of the completed sections of section D will be recorded in this box.
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Page 7. E 1 . Profits that do not derive from the transmission of assets to be included in the general liquidable base
The heading E 1 will be used to declare, exclusively, the incorporation of assets or rights to the taxpayer's assets that do not derive from a prior transfer, such as, for example, the receipt of certain subsidies or aid. , interests of a compensatory nature caused by the delay in fulfilling an obligation, as well as prizes obtained by participating in games, contests, raffles or random combinations.
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Compliance standards
For the purposes of determining the capital gain, you must complete a separate section for each gain obtained. The order of completion of the sections will be done in descending order (from highest to lowest amount).
Type of income [1] : Indicate the corresponding password from those listed in the attached information sheet.
Description of capital gain : The origin of the capital gain obtained will be briefly described.
Nature [2] : The corresponding key will be entered depending on the nature, monetary or in kind, of the income, according to the following:
Capital gain [3] : It can never be negative. The amount of the resulting profit will be entered in this box.
Withholding or Payments on account [4] : The withholdings that have actually been made and other payments on account made will be recorded.
Important : The Tax regulations establish that certain prizes (State Lotteries and Betting, Autonomous Communities, ONCE prizes, Red Cross, etc.) are subject to a special tax from the amount of 2,500 euros, excluding any additional tax for the Income Tax, so these awards should not be recorded in this declaration.
Important: If the number of sections provided for in section E 1 is insufficient, group the rest of the profits and, where applicable, the corresponding payment on account in the last section provided for this purpose.
E 1 . Total capital gains [5] : The sum of the amounts entered in box [3] of each of the completed sections of section E will be recorded in this box 1 .
E 1 . Total withholdings or payments on account [6] : The sum of the amounts entered in box [4] of each of the completed sections of heading E will be recorded in this box 1 .
Page 7. E 2 . Rest of profits derived from the transfer of assets to be integrated into the liquidated savings base (Article 25.1 TRLIRNR)
The heading E 2 will be used to declare, exclusively, capital gains derived from the transfer of assets, with the exception of those that must be declared by completing sections C and D of the declaration model. The order of completion of the sections will be done in descending order (from highest to lowest amount).
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Compliance standards
For the purposes of determining the capital gain, you must complete a separate section for each property transferred. The order of completion of the sections will be done in descending order (from highest to lowest amount).
Type of income [1] : Indicate the corresponding password from those listed in the attached information sheet.
Description of heritage element : The asset element from which the profit produced comes in each case will be succinctly described.
Transmission and acquisition dates : Always indicate the dates of transmission and acquisition of the asset. To do this, record the day, month and calendar year. For example: September 29, 2015 indicates 09/29/2015.
Transmission value [2] : The actual amount for which the transfer would have been made less the expenses and taxes inherent to the transfer that would have been paid by the transferor will be recorded.
Acquisition value [3] : The value for which the property object of the transfer was acquired will be taken, to which the expenses and taxes inherent to the acquisition will be added, excluding interest, which would have been paid by the now transferor.
Difference [4] : It is the difference between the amount reflected in box [2] and that in box [3].
Profit (or loss) [5] :
In the case of profits accrued since January 1, 2015 it will be necessary to differentiate:
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General regime.
The tax base will be the difference between the transfer value and the acquisition value of the asset being transferred. The transfer value will be the amount for which the asset has been transferred, from which the expenses and taxes inherent to the transfer that would have been paid by the transferor will have been subtracted. The acquisition value will be the amount for which the asset being transferred was acquired, to which will be added the expenses and taxes inherent to the acquisition, excluding interest, that would have been paid by the now transferring party.
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Transitional regime, applicable exclusively if the asset was acquired prior to December 31, 1994 .
Once the gain due to the difference between the transfer value and the acquisition value of the property object of the transfer has been calculated, it will be necessary to determine whether, by application of the Transitional Regime applicable to gains derived from assets acquired prior to December 31, 1994 (D.T. unique TR IRNR Law and DT Ninth Personal Income Tax Law, in the wording given by Law 26/2014), a reduction to the profit is applicable. If a profit reduction is applicable, the reduced profit will be reported. If the profit reduction is not applicable, the amount of the profit will be stated.
Rules of the transitional regime applicable to profits accrued as of January 1, 2105:
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Having calculated the gain for the difference between the transfer and purchase values, the part thereof generated before 20 January 2006 will be distinguished. This part will be reduced, if applicable, as follows:
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The number of years between the purchase date of the element and 31 December 1996 will be calculated and rounded up.
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The transfer value of all the assets to whose capital gains this same transitional regime would have been applicable will be calculated, transmitted from January 1, 2015 until the date of transmission of the assets ( When this result is exceeding 400,000 euros, no reduction will be made ).
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When the sum of the transfer value of the asset and the amount referred to in letter b) above is less than 400,000 euros, the part of the capital gain generated prior to January 20, 2006 will be reduced by the amount to be applied. the following percentages for each year of permanence of those indicated in letter a) above that exceeds two.
Percentages:
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25%: stocks traded, with exception of the stocks representing the corporate capital of Security and Real Estate Investment Firms.
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14.28%: For the remaining capital gains.
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When the sum of the transfer value of the asset and the amount referred to in letter b) above is greater than 400,000 euros, but the result of the provisions of letter b) above is less than 400,000 euros, the reduction will be made. to the part of the capital gain generated prior to January 20, 2006 that proportionally corresponds to the part of the transfer value that added to the amount of letter b) above does not exceed 400,000 euros
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In cases of securities admitted for trading, the appropriate following reduction will be made on the capital gain:
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If the transfer value is equal to or greater than that corresponding to the values, for the purposes of the Wealth Tax for the year 2005, the part of the capital gain that would have been generated prior to January 20, 2006 will be reduced, in its case, in accordance with the provisions of rule 1.) above. To these purposes, the capital gain generated before 20 January 2006 will be the part of the capital gain resulting from taking as the transfer value that corresponding to securities to the effects of Capital Gains Tax for 2005.
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If the transfer value is lower than that corresponding to the values for the purposes of the 2005 Wealth Tax, it will be understood that the entire capital gain has been generated prior to January 20, 2006 and will be reduced, if applicable, in accordance with the provisions of rule 1.) above.
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In box [5] "Equity gain" the result of subtracting the previously calculated reduction from the amount in box [4] "difference" will be entered.
The capital gain can never be negative.
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I important : If the number of sections provided for in section E 2 is insufficient, group the rest of the profits in the last section provided for this purpose.
E2. Total capital gains [6]: The sum of the amounts entered in box [5] of each of the completed sections of section E will be recorded in this box.2. -
Page 8. F. Liquidable Base
General taxable base [17] : In this box, the amount resulting from adding the total of full or net income recorded in sections A 1 (box 15) and B (box 8) and the total of the profits will be recorded. assets recorded in section E 1 (box 5).
Liquidable base of savings (article 25.1.f TRLIRNR) [18] : In this box, the amount resulting from adding the total of the full income recorded in sections A 2 (box 8) and the total of the capital gains recorded in section C (box 8) will be recorded. 4), D (box 12) and E 2 (box 6).
Page 8. G. Tax calculation and result of the declaration
Fee corresponding to the general taxable base [19] : It will be calculated by applying the general tax scale, in force in the tax period that corresponds to the amount in box [17].
General taxable base - Up to euros | Applicable rate (%) - Year | ||
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2015 | 2016-2020 | 2021 and following | |
Up to 600,000 euros | 24 | 24 | 24 |
From 600,000.01 euros onwards | 47 | 45 | 47 |
Example: 2015 tax period. General liquidable base in the amount of 750,000 euros.
Fee corresponding to the liquidable savings base (article 25.1.f TRLIRNR) [20] : It will be calculated by applying the Tax scale corresponding to these incomes, in force in the corresponding tax period, to the amount in box [18].
Liquidable base of savings - Up to euros | Full fee (euros) Year | Remainder of liquidated savings base - Up to euros | Applicable rate (%) Year | ||
---|---|---|---|---|---|
2015 | 2016-2020 | 2015 | 2016-2020 | ||
0 | 0 | 0 | 6,000 | 19.5 | 19 |
6,000 | 1,170 | 1,140 | 44,000 | 21.5 | 21 |
50,000 | 10,630 | 10,380 | From there on | 23.5 | 23 |
Liquidable base of savings – Up to euros | Full fee – Euros | Remainder of savings liquidated base – Up to euros | Applicable rate – Percentage |
---|---|---|---|
0 | 0 | 6,000 | 19 |
6,000 | 1,140 | 44,000 | 21 |
50,000 | 10,380 | 150,000 | 23 |
200,000 | 44,880 | From there on | 26 |
Example: 2015 tax period. Liquidable base of savings in the amount of 18,000 euros.
Total full fee [21] : The amount resulting from adding the fees entered in boxes [19] and [20] of the declaration will be recorded in this box.
Deduction for donations [24] : The deduction may be made for donations made, under the terms established in the Personal Income Tax Law.
Deduction for international double taxation due to work income obtained and taxed abroad (article 114.2 Personal Income Tax Regulation) [27] : When the taxpayer's work income includes income obtained and taxed abroad (box 8 of section A 1 ), it will be deducted, with a limit of 30 percent of the portion of the tax full amount corresponding to all work income obtained in the tax period, the lowest of the following amounts:
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The effective amount of what was paid abroad due to a tax of a nature identical or analogous to this tax or the Non-Resident Income Tax on said income (box 9 of section A 1 ).
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The result of applying the average effective tax rate to the part of the taxable base taxed abroad.
The average effective tax rate will be the result of multiplying by 100 the quotient of dividing the total liquid fee by the liquidable base.
For these purposes, to calculate the average effective tax rate, the full fee and the taxable base must be taken into account, excluding, in both cases, the part thereof corresponding to the income referred to in article 25.1.f) of the TRLIRNR. The tax rate will be expressed with two decimal places.
Example 1 (fiscal year 2015):
General tax base = 200,000 (work income = 200,000)
Liquidable base of savings = 1,000
Donation deduction = 1,000
Work income obtained abroad = 5,000
Tax borne abroad: 1,000
Solution :
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Application of the tax scale to the general taxable base (BLG):
Up to 600,000 (24%): 48,000 (200,000 × 24%) = full quota corresponding to the BLG
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Application of the tax scale to the liquidated savings base (BLA):
Up to 6,000 (19.5%): 195 (1,000 × 19.5%) = full quota corresponding to BLA
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Total full fee (21) = 48,195
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Previous total liquid quota = 48,195 - 1,000 = 47,195
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DII deduction amount: the lesser of 1) or 2) with limit 3): 1,000
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Tax paid abroad: 1,000
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Apply TMG to the part of the BLG taxed abroad:
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Effective TMG of general tax = [[total liquid quota × (BLG full quota ÷ total full quota)] ÷ BLG] × 100
= [[47,195 × (48,000 ÷ 48,195)] ÷ 200,000] × 100 = 23.50%
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Portion of BLG taxed abroad = 5,000 × 23.50% = 1,175
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Limit: 30% × 48,000 = 14,400
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Total liquid quota (30) = 48,195 - 1000 - 1000 = 46,195
Example 2 (fiscal year 2015):
General taxable base = 200,000 (work income = 195,000 and imputed real estate income = 5,000)
Liquidable base of savings = 1,000
Donation deduction = 1,000
Work income obtained abroad = 5,000
Tax borne abroad: 1,000
Solution :
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Application of the tax scale to the general taxable base (BLG):
Up to 600,000 (24%): 48,000 (200,000 × 24%) = full quota corresponding to the BLG
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Application of the tax scale to the liquidated savings base (BLA):
Up to 6,000 (19.5%) : 195 (1,000 × 19.5%) = full quota corresponding to BLA
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Total full fee (21) = 48,195
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Previous total liquid quota = 48,195 - 1,000 = 47,195
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DII deduction amount: the lesser of 1) or 2) with limit 3): 1,000
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Tax paid abroad: 1,000
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Apply TMG to the part of the BLG taxed abroad:
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General tax effective TMG = [[47,195 × (48,000 ÷ 48,195)] ÷ 200,000] × 100 = 23.50%
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Portion of BLG taxed abroad = 5,000 × 23.50% = 1,175
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Limit: 30% × (195,000 ÷ 200,000) × 48,000 = 14,400
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Total liquid quota (30) = 48,195 - 1000 - 1000 = 46,195
Total liquid quota [30] : It is the result of subtracting from box [21] the amounts reflected in boxes [24] and [27]. If a negative amount results, zero will be recorded.
Withholdings and payments on account [33] : The total amounts of withholdings and payments on account made in accordance with the provisions of the applicable regulations, entered in boxes [16] of section A, will be recorded in this box 1 ; [9] of heading A 2 ; [9] of section B; [5] of section C; [13] of section D and [6] of section E 1 of the declaration, corresponding to the indicated year.
Non-Resident Income Tax Fees paid with respect to income included in the declaration:
Result to be entered from the previous declarations or administrative settlements [41] : Exclusively in the case of complementary declarations to determine the amount to be entered in box [43].
If the declaration for the year indicated originally submitted by the taxpayer, or any of the previous ones, if several were submitted, resulted in payment, the amount of the positive result thereof will be entered in this box.
If applicable, box 41 will also include the amount of the contributions to be paid that appear in the personal income tax settlements for the indicated year, carried out by the Tax Administration and that have been notified to the taxpayer prior to the presentation of the complementary declaration. .
Refunds agreed by the Administration [42] : Exclusively in the case of complementary declarations to determine the amount to be entered in box [43].
If the Tax Administration has agreed to refunds in favor of the taxpayer as a result of the processing of the personal income tax return(s) for the year indicated above, the amount of the refund or refunds that have been agreed upon by the Administration prior to the year indicated above will be entered in this box. the presentation of the complementary declaration.
Attention : Whenever complementary declarations for the indicated year are presented, this circumstance must be indicated by marking with an "X" box 12 and, where applicable, box 13 on page 1 of the declaration.
Result of statement [43] : [43] = [30] - [33] - [34] - [41] + [42] Enter the result of the indicated operation in this box. If the result is a positive amount, it will be the amount to be entered when submitting the declaration.
When a negative amount results, it will be the amount to be returned when submitting the declaration and will be entered with a minus sign (-).
Information Sheet – Model 151
Income type key
Personal Income Tax . Model 151 Special regime applicable to workers posted to Spanish territory - ENTRY OR RETURN DOCUMENT
Important: All monetary amounts requested must be expressed in euros, entering the integer part on the left side of the corresponding boxes and the decimal part on the right side, which will consist of two digits in any case.
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Filing period
The deadline for submitting the declaration will be the same as that approved each year, in general, for the declaration of the Personal Income Tax. Without prejudice to the above, when it is a declaration to be entered and the payment is intended to be made by direct debit, this can be done from the beginning of the period until June 25.
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Taxpayer
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
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Financial year
Indicate the year to which the declaration corresponds.
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Tax return result
The result resulting from the settlement carried out will be recorded (box [43]). If there is an amount to be returned, it will be entered preceded by the minus sign (-).
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Deposit
When the result of the declaration is to be entered (box [43]), the resulting amount will be recorded in this box.
Payment method: The chosen option will be recorded:
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Direct debit (will be charged on June 30)
- Account debit (will be debited when submitting the return)
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Cash and special payment methods
In case of debiting an account, enter in the “bank account” section the details of the account (IBAN code) opened in Spain in which you want the amount of this payment to be charged.
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Refund
When the result of the declaration is to be returned to box [43], the resulting amount will be recorded in this box.
The taxpayer may choose between:
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Waive the refund in favor of the Public Treasury by marking box 1 with an "X", without it being necessary to complete any other information in this section.
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Request the refund by transfer by marking box 2 with an "X" and the same amount reflected with a minus sign in box [43] will be recorded in box D, without a sign, and enter the data in the "Bank account" section. complete details of the account opened in Spain or abroad in which you wish to receive the bank transfer.
If it is an account opened in Spain, the IBAN will be entered.
If it is a bank account opened abroad (EU/SEPA area), you must enter the IBAN code of the account and, where applicable, the SWIFT-BIC code of the banking entity.
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No deposit or refund
When there is no amount to be deposited or returned, an “X” will be marked in the "zero fee" box:
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Filing the return.
The presentation of the personal income tax return (form 151) will be carried out electronically through the Internet. Depending on the result of the declaration and whether or not the payment corresponding to the income of the tax debt has been directly debited, the following procedure will be followed:
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Self-assessments to be entered whose payment is not made by direct debit
The declarant will communicate with the Collaborating Entity, either electronically (directly or through the Electronic Headquarters of the Tax Agency), or by going to its offices, to make the corresponding entry and provide the data related to said income.
The Collaborating Entity, once the deposit has been made, will assign a Complete Reference Number (NRC) associated with the deposit made. Subsequently, the declarant will connect with the Electronic Headquarters of the Tax Agency and will access the presentation process corresponding to the self-assessment that he or she wishes to transmit and will proceed to:
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Select the file with the personal income tax return (form 151) to transmit.
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Provide the Complete Reference Number (NRC) associated with the income that has been assigned by the Collaborating Entity to the declaration to be transmitted.
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Transmit the complete self-assessment to the Tax Agency with any of the systems established for electronic presentation over the Internet (DNI-e, another electronic certificate recognized by the Tax Agency and Cl@ve PIN).
If the self-assessment is accepted, the Tax Agency will return on screen the data of the deposit or return document validated with a secure verification code, as well as the date and time of presentation. The taxpayer must print and keep the self-assessment and the validated payment or return document.
If the self-assessed tax return was refused, the errors detected will be shown so that the taxpayer may correct them.
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Self-assessments to be entered whose payment is made by direct debit
The transmission of the declaration will not require, in advance, communication with the Collaborating Entity to make the entry and obtain the NRC. The transmission of the self-assessment, in which the corresponding direct debit order will be collected, will be carried out in accordance with what is stated in the previous section.
Finally, the taxpayer must print and keep the declaration and the payment or return document validated with a secure 16-character verification code which will contain, in addition to the date and time of submission of the declaration, the direct debit order made. .
Important: The deadline to make payment by direct debit ends on June 25.
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Self-assessments resulting in an amount to be paid, which are presented with a request for deferral or fractionation, with a request for compensation, with recognition of debt or with a request for payment through delivery of assets of the Spanish Historical Heritage
In the Electronic Office you will access the procedure for submitting the declaration and the option that will be exercised with respect to the amount not deposited will be recorded, then the declaration will be transmitted.
If the declaration is accepted, the declaration validated by a secure verification code, the date and time of presentation and a 17-character settlement key will be returned on the screen. With this key you can request at that same moment, through the link enabled for this purpose, the postponement or fractionation or compensation or, where appropriate, payment by delivery of assets from the Spanish Historical 24 Tax Agency Heritage, and with which You may also submit such requests at a later time at the electronic headquarters of the State Tax Administration Agency on the Internet, at the electronic address "https://www.agenciatributaria.gob.es", through the Procedures, Services and option. Procedures (Information and Registration)/Collection.
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Self-assessments to be returned, with a request for refund or waiver in favor of the Public Treasury and refusals
The procedure for submitting these self-assessments is similar to the one previously mentioned for personal income tax self-assessments (form 151) to be entered, with the exception that it will not be necessary to carry out the communication phase with the Collaborating Entity to make the payment and to obtain of the NRC associated with it, nor the domiciliation in the Entity collaborating with the income.
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Dividends and other returns derived from participation in an entity's own funds.
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Interest and other revenues obtained by the assignment of equity capitals to third parties.
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Asset gains that become evident on the occasion of transfers of assets(Back)
(2) According to the criteria established in article 72 of Law 35/2006, of November 28, on Personal Income Tax.(Back)