Instructions
INSTRUCTIONS FOR COMPLETING FORM 696 with accruals from 02/24/2013.
RATE FOR THE EXERCISE OF JURISDICCTIONAL POWER IN THE CIVIL, CONTESIOUS-ADINISTRATIVE AND SOCIAL ORDERS. SELF-ASSESSMENT.
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PERSON WHO PERFORMS THE SELF-ASSESSMENT
“ NIF ”: The tax identification number ( NIF ) assigned in Spain of the person who performs the self-assessment will be entered.
“Surname and first name, company name or name”:
For natural persons, the first surname, the second surname and the full name 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.
Mark with an “X” in the corresponding box, box 01 or 02, as the person or entity identified in this section performing the self-assessment.
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ACCRUAL
Tax year: You must enter the four figures of the year to which the declaration corresponds.
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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.
“Surname and first name, company name or name”: For natural persons, the first surname, the second surname and the full name 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.
“ NIF in the country of residence”: In the absence of NIF assigned in Spain, if the taxpayer has a tax identification number assigned in their country or territory of residence, it will be entered in this box.
“Date of birth” when an F is recorded 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:
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"City": The municipality and, where applicable, the province or region or department corresponding to the place of birth will be recorded.
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“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 listed on the attached sheet.
“Tax residence: Country Code”: The code of the country or territory of tax residence of the taxpayer will be entered, according to the country codes listed on the attached sheet.
“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.
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"Home": 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.
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“Complementary address data” where applicable, the additional data that is necessary for the complete identification of the address will be recorded.
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"Population / City": The name of the town or city in which the address is located will be entered.
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“Postal code (ZIP)” will indicate the postal code corresponding to the address.
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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 supplication and cassation appeals.
Box 05 : An “X” will be marked in box 05, when the exemption provided for in the contentious-administrative order is applicable for public officials when they act in defense of their statutory rights by filing appeals and cassation resources.
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TAXABLE BASE
In box 06 the amount corresponding to the tax 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 processes regulated in Chapter IV of Title I of Book IV of the Civil Procedure Law (of matrimonial and minor proceedings) that are not exempt from payment will be considered as procedures of indeterminate amount. of the rate.
Procedures with an indeterminate amount or those in which it is impossible to determine it in accordance with the rules of Law 1/2000, of January 7, on Civil Procedure, will be valued at 18,000 euros in amount for the sole purpose of establishing the basis. taxable at this rate.
In cases of accumulation of actions or in cases in which different claims are claimed in the same claim, counterclaim or filing of appeal, for the calculation of the rate the sum of the amounts corresponding to the claims exercised or the claims will be taken into account. different accumulated actions. In the event that any of the claims or accumulated actions are not susceptible to economic valuation, the rule indicated in the previous section will be applied to it.
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SETTLEMENT
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FIXED AMOUNT DEPENDING ON THE KIND OF PROCESS:
Box 07 to 19 : will mark an “X” in the box corresponding to the taxable event that motivates the presentation of the declaration-settlement.
Box 20 : will enter the amount that appears to the right of the box marked as a taxable event.
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VARIABLE QUANTITY:
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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 legal entity according to the following instructions:
Box 21 : enter the amount of the tax base if it is less than 1,000,000 euros; Otherwise, enter the amount of €1,000,000.
Note: Procedures with an indeterminate amount or those in which it is impossible to determine it in accordance with the rules of the Civil Procedure Law, will be valued at €18,000 in amount for the sole purpose of establishing the tax base for this rate.
Box 22: indicate the result of applying the 0.5% rate to the amount entered in box 21.
Box 23: Enter the amount of the rest 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 0.25% rate to box (23).
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Physical person. If I enter an “F” in box 03 because I am a natural person, complete the section corresponding to the variable number of natural person according to the following instructions:
Box 25: enter the amount of the taxable base (coincident with the amount entered in box (06)).
Box 26: indicate the result of applying the 0.1% rate to the amount entered in box 25.
Box 27:
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Legal person: If a “J” is entered in box (03) because the taxpayer is a legal entity, box (27) will record the result of the operation indicated below. The amount of this box (27) will be a maximum of 10,000 euros.
(27) = (22) + (24)
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Physical person: If an “F” is entered in box 03 because the taxpayer is a natural person, box (27) will record the amount in box 26. In this case the amount in box (27) will be a maximum of 2,000 euros.
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LIMITS, EXEMPTIONS, BONUSES AND DEDUCTIONS:
Limit:
Box 28: An “X” will be marked in this box when a contentious-administrative appeal is filed that aims to challenge sanctioning resolutions.
Box 29: When box (28) has been marked with an “X”, this box will record the result of applying 50% to the amount entered in box (06). 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 a contentious administrative appeal whose purpose is to challenge sanctioning resolutions.
Partial exemptions:
Box 30 : Partial exemption of 60% of the amount of the tax in the social order for employed or self-employed workers by filing a supplication 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 contentious-administrative order for public officials when they act in defense of their statutory rights by filing appeals and cassation resources. 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 a resource to which this partial exemption is applicable, box (28) had been completed to respond to the challenge of a sanctioning resolution, in this case the amount that must be entered in box 31 It will be the one indicated in the previous operation unless the maximum limit that appears 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 telematic means are used in the presentation of the documents that give rise to the demand 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 fee for judicial activity will be entered 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 the civil order, when an ordinary process is followed after the debtor's opposition in an order for payment. The amount already paid as a fee for said monitoring process will be recorded in this box.
Box 34: The identification receipt number of 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: Exclusively in the case of a complementary declaration, the result of the declaration or declarations previously presented 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)
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SUPPLEMENTARY DECLARATION
Box 38: An “X” will be marked in this box when this declaration is complementary to another or other declarations previously presented by the same judicial process.
In the complementary declaration, all the data referred to in the boxes of form 696 will be recorded with their correct amounts, which will completely replace those reflected in identical boxes of the previous declaration.
Box 39: This box will be completed with the final date of the resolution that increases the amount of the ongoing procedure with respect to which the complementary declaration is presented.
Box 40: When box (38) and, where applicable, (39) have been checked, the thirteen-digit identification number corresponding to the declaration to which this complementary declaration complements will be recorded in this box.
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DATE AND SIGNATURE
Space reserved for date and signature of the declarant.
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DEPOSIT
Indicate the amount entered in box (37) and mark the payment method with an “X”.