Skip to main content

Instructions

INSTRUCTIONS FOR COMPLETING FORM 696 with accruals from 02/24/2013.

RATE FOR THE EXERCISE OF JURISDICTIONAL POWER IN THE CIVIL, CONTENTIOUS-ADMINISTRATIVE AND SOCIAL ORDERS. SELF-ASSESSMENT.

  1. PERSON WHO MAKES THE SELF-ASSESSMENT

    “ NIF ”: The tax identification number ( NIF ) assigned in Spain to the person who completes the self-assessment will be recorded.

    “Last name and first name, company name or denomination”:

    For individuals, the first surname, second surname and full name will be entered, in this same order.

    For legal persons and entities, the company name or the full name of the entity must be entered, without anagrams.

    Mark with an “X” in the corresponding box, box 01 or 02, in the capacity in which the person or entity identified in this section is carrying out the self-assessment.

  2. ACCRUAL

    Tax year: You must include the four figures of the year to which the declaration corresponds.

  3. TAXPAYER

    “ NIF ”: If the taxpayer has a tax identification number ( NIF ) assigned in Spain, it will be entered in this box.

    Box 03 (“F/J”): Enter an F if the taxpayer is a natural person and a J if it is a legal person or entity.

    “Last name and first name, company name or denomination”: For individuals, the first surname, second surname and full name will be entered, in this same order. For legal persons and entities, the company name or the full name of the entity must be entered, without anagrams.

    “ NIF in the country of residence”: In the absence of NIF assigned in Spain, if the taxpayer has a tax identification number assigned in his/her country or territory of residence, it will be entered in this box.

    “Date of birth” when an F is entered in the “F/J” box, the taxpayer’s date of birth (day/month/year) will be indicated.

    "Place of birth": When an F is entered in the “F/J” box, 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 shall be recorded.

    • “Country code”: The country or territory code corresponding to the taxpayer's place of birth will be entered, in accordance with the country codes listed on the attached sheet.

    “Tax residence: Country Code”: The code for the country or territory of tax residence of the taxpayer will be recorded, in accordance with the country codes listed on the attached sheet.

    “Address in the country of residence”: The address details in the country of residence that apply will be completed, taking into account the specific instructions indicated below.

    • "Home": The address corresponding to the domicile in the country of residence will be recorded; type of road (street, square, avenue, highway, etc.), name of the public road, house number, or, where applicable, kilometer point, etc.

    • “Additional address information” where applicable, any additional information necessary for the complete identification of the address will be included.

    • "Population / City": The name of the town or city in which the address is located will be recorded.

    • “Postal code (ZIP)” means the postal code corresponding to the address.

  4. PARTIAL EXEMPTIONS

    Box 04 : An “X” will be marked in box 04 when the exemption provided for in the social order for workers, whether employed or self-employed, is applicable due to the filing of appeal and cassation appeals.

    Box 05 : An “X” will be marked in box 05 when the exemption provided for in the contentious-administrative order for public officials is applicable when acting in defense of their statutory rights by filing appeals and cassation proceedings.

  5. TAX BASE

    In box 06 the amount corresponding to the taxable base of the fee will be recorded, this being the amount of the judicial procedure or appeal, determined in accordance with the procedural rules.

    NOTE: For the purposes of determining the tax base, the procedures regulated in Chapter IV of Title I of Book IV of the Civil Procedure Act (on matrimonial and juvenile proceedings) that are not exempt from paying the fee will be considered as procedures of indeterminate amount.

    Procedures with an undetermined amount or those in which it is impossible to determine the amount in accordance with the rules of Law 1/2000, of January 7, on Civil Procedure, will be valued at 18,000 euros for the sole purpose of establishing the tax base for this fee.

    In cases of accumulation of actions or in cases where different claims are made in the same claim, counterclaim or appeal, the sum of the amounts corresponding to the claims exercised or the different accumulated actions will be taken into account in calculating the fee. In the event that any of the accumulated claims or actions are not susceptible to economic valuation, the rule indicated in the previous section shall apply to it.

  6. SETTLEMENT

    1. FIXED AMOUNT DEPENDING ON THE TYPE OF PROCESS:

      Box 07 to 19 : will mark an “X” in the box corresponding to the taxable event that motivates the filing of the return-settlement.

      Box 20 : will record the amount that appears to the right of the box marked as a taxable event.

    2. VARIABLE QUANTITY:

      • Legal person. If I enter a “J” in box 03 because it is a legal entity, complete the section corresponding to the variable amount of the legal entity according to the following instructions:

        Box 21 : Enter the amount of the taxable base if it is less than 1,000,000 euros; Otherwise, enter the amount of €1,000,000.

        Note: Procedures of undetermined amount or those in which it is impossible to determine the amount in accordance with the rules of the Civil Procedure Law, will be valued at €18,000 for the sole purpose of establishing the tax base for this fee.

        Box 22: Indicate the result of applying the rate of 0.5% to the amount entered in box 21.

        Box 23: Enter the amount of the remainder of the tax base, that is, the excess resulting from subtracting the amount of 1,000,000 euros from the tax base.

        Box 24: Indicate the result of applying the rate of 0.25% to box (23).

      • Physical person. If I enter an “F” in box 03 because I am a natural person, complete the section corresponding to the variable amount for a natural person according to the following instructions:

        Box 25: Enter the amount of the taxable base (matching the amount entered in box (06)).

        Box 26: Indicate the result of applying the rate of 0.1% to the amount entered in box 25.

      Box 27:

      • Legal person: If a “J” was entered in box (03) because the taxpayer is a legal entity, box (27) will record the result of the operation indicated below. The amount in this box (27) will be a maximum of 10,000 euros.

        (27) = (22) + (24)

      • Physical person: If an “F” was entered in box 03 because the taxpayer is a natural person, box (27) will contain the amount from box 26. In this case the amount in box (27) will be a maximum of 2,000 euros.

    3. LIMITS, EXEMPTIONS, BONUSES AND DEDUCTIONS:

      Limit:

      Box 28: An “X” will be marked in this box when an administrative appeal is filed that aims to challenge sanctioning resolutions.

      Box 29: When box (28) has been marked with an “X”, the result of applying 50% to the amount entered in box (06) will be recorded in this box. The operation will be as follows:

      (29) = (06) * 0.50

      The amount resulting from this operation will be the maximum amount of the fee (including the variable amount) that will apply in cases of filing an administrative appeal that aims to challenge sanctioning resolutions.

      Partial exemptions:

      Box 30 : Partial exemption of 60% of the amount of the tax in the social order for employees or self-employed workers by filing an appeal or cassation appeal. This box will be completed if box (04) had previously been marked with an “X”. The amount corresponding to the exemption will be entered in this box, which will be the result of the following operation:

      (30) = [(20) + (27)] * 0.60

      Box 31: Partial exemption of 60% of the amount of the fee in the administrative litigation order for public officials when acting in defense of their statutory rights by filing appeals and cassation proceedings. This box will be completed if box (05) had previously been marked with an “X”. The amount corresponding to the exemption will be entered in this box, which will be the result of the following operation:

      (31) = [(20) + (27)] * 0.60

      In the event that, in addition to being an appeal to which this partial exemption is applicable, box (28) has been completed in response to the challenge of a sanctioning resolution, in this case the amount to be entered in box 31 will be the one indicated in the previous operation unless the maximum limit shown in box 29 is applicable, in which case the percentage of 60% will be applied to the amount in this last box.

      Box 32: Bonus in the event that electronic means are used to submit the documents that give rise to the requirement for the fee and in the rest of the communications with the courts and tribunals in the terms established by the law that regulates them. The result of applying 10% to the judicial activity fee will be recorded in this box.

      (32) = [(20) + (27) – (30) – (31)] * 0.10

      If an “X” has been marked in box 28, and the amount in box (29) is less than the sum of boxes (20) and (27), the amount of this bonus will be as follows:

      (32) = [(29) – (30) – (31)] * 0.10

      Box 33: Discount applicable in civil proceedings, when after the debtor's opposition in a monitoring proceeding, an ordinary process is followed. The amount already paid as a fee for said monitoring process will be entered in this box.

      Box 34: The identification voucher number for the self-assessment of the fee for the monitoring process subject to discount will be entered in box 33.

      Box 35: Enter in this box the result of the operation indicated on the declaration form:

      (35) = [ (20) + (27) – (30) – (31) – (32) – (33) ]

      If an “X” has been marked in box 28, and the amount in box (29) is less than the sum of boxes (20) and (27), the amount of this bonus will be as follows:

      (35) = [ (29) – (30) – (31) – (32) – (33) ]

      Box 36: Only in the case of a supplementary declaration, the result of the declaration or declarations previously submitted for this same concept will be recorded.

      Box 37: Enter in this box the result of the operation indicated on the declaration form:

      (37) = (35) – (36)

  7. SUPPLEMENTARY STATEMENT

    Box 38: An “X” will be marked in this box when this statement is complementary to another statement or statements previously submitted for the same judicial process.

    The supplementary declaration will include all the data referred to in the boxes of form 696 with their correct amounts, which will completely replace those reflected in identical boxes in the previous declaration.

    Box 39: This box must be filled in with the date on which the resolution that increases the amount of the current procedure for which the supplementary declaration is submitted becomes final.

    Box 40: When box (38) and, where applicable, (39) have been checked, the thirteen-digit identification number corresponding to the declaration that this supplementary declaration complements will be entered in this box.

  8. DATE AND SIGNATURE

    Space reserved for date and signature of the declarant.

  9. DEPOSIT

    Enter the amount in box (37) and mark the payment method with an “X”.