Non-resident Income Tax (Impuesto sobre la Renta de no Residentes - INRI) Non-residents without permanent establishment.

Transcription

1 OF THE ECONOMY AND TAXATION (Impuesto sobre la Renta de no Residentes - INRI) Número de justificante: INSTRUCTIONS FOR SUBMITTING YOUR TAX RETURN AND DOCUMENTATION WHICH SHOULD ACCOMPANY IT The self-assessment form on paper which you have just obtained consists of the following documents: Instructions for submitting your tax return and the documentation which should accompany it. Self-assessment form, consisting of the following copies (marked with an X): X Copy for the jointly responsible party/withholder. or refund document, consisting of the following copies (marked with an X): X X Copy for the collaborating institution/administration. Copy for the jointly responsible party/withholder. In all these documents the Receipt Number, which is used to identify the self-assessment, is shown at the top right of the page. The printed in these documents will have priority over any alterations or hand-written corrections they may contain, therefore such corrections will not be taken into account by the tax office. However, for security reasons, the NIF or fiscal identity should always be filled by hand on the pages of payment or refund documents before filing the tax return. To file your tax return, you must: 1. Write your NIF (fiscal identity ) on all the copies of the payment and/or refund document and sign them all by hand. 2. Obtain the additional documentation which must be added to the self-assessment form, which for this tax return is marked with an X on the following list (if no document is marked, you do not need to submit any additional documentation ): Certificate of residency issued by the tax authorities in the country of residence. Tax return formulated by the representative of the pensions fund, declaring compliance with legal requirements, using the form in appendix VI of the Approval Order of form. A certificate issued by the relevant authorities of the member state of origin of the institution, declaring that the institution meets the conditions set forth in Directive 2009/65/EC of the European Parliament and Council of 13 July 2009, co-ordinating the legal, regulatory and administrative rulings on certain Undertakings for Collective Investment in Transferable Securities (UCITS). The relevant authority will be that designated as per article 97 of the above Directive. Certificate of tax residence issued by the tax authority of the country of residence, which should expressly declare that the taxpayer is resident in the sense defined by the Agreement. Certificate of tax residence issued by the tax authority in the country of residence, which should expressly declare that the taxpayer is resident in the sense defined by the Agreement, or the specific form agreed if the applicable Agreement is further developed in an Order establishing its use. Certificate of residency issued by the tax authorities in the country of residence, in the case of EU-resident taxpayers who deduct expenses in accordance with article 24.6 of the Non-Resident Income Tax Act. Documents confirming receipt of withholdings or deposits on account. Receipt accrediting the identification and ownership of the bank account. Document accrediting the representation, which must include a clause giving representative powers to receive the refund in his name on behalf of the taxpayer.

2 OF THE ECONOMY AND TAXATION (Impuesto sobre la Renta de no Residentes - INRI) Número de justificante: 3. Submit copies of the payment or refund document, and pay the corresponding amount, in any institution collaborating in tax collection in Spanish territory (Banks, Savings Banks and Credit Co-operatives). In the event of filing in person, the collaborating institution will retain the Copy for the collaborating institution/administration. The taxpayer will retain the copy or copies of the self-assessment form and the other copies of the payment/refund form validated with a stamp showing they have been submitted and paid into the financial institution. In the event of filing by remote banking, the institution will be given a series of details from the tax return and it will issue a bank receipt. 4. If additional documentation must be submitted, introduce the additional documentation into the envelope for returning form, available at AEAT () local offices, indicating the Receipt Number of the self-assessment in the space reserved for it. 5. In the event of filing in person, give the envelope to the collaborating institution. Nothing should be sent to the. In the event of filing by remote banking, submit the envelope in person or by registered post to: In the case of income from property, income from urban building assets, or income from the conveyance of property, the Delegation or Local Offices controlled by it, corresponding to the location of the building. In other cases: a. If the self-assessment is made by a representative, the Delegation corresponding to the tax address of the representative, or the Local Offices controlled by it. b. If the self-assessment is made by a jointly responsible person, the Delegation corresponding to the tax address of this person, or the Local Offices controlled by it. c. In the case of self-assessment with request for refund carried out by a subject obliged to withhold, the Delegation corresponding to the tax address of this subject, or Local Offices controlled by it. d. If the self-assessment is made by the taxpayer, the Delegation corresponding to the tax address of the representative, or the Local Offices controlled by it. In the absence of a Representative: 1) In the case of income, the Delegation corresponding to the tax address of the payer or Local Offices controlled by it. 2) In the case of capital gains, if subject to withholding, the Delegation corresponding to the tax address of the person obliged to withhold, or Local Offices controlled by it, and if not subject to withholding, the Delegation corresponding to the tax address of the trustee or manager of the assets or rights, or Local Offices controlled by it, or if not available, the Delegation in Madrid or Local Offices controlled by it. However, the submission will be made to the Large Taxpayers Central Office and the Large Companies Management Units in the case of self-assessments made by parties liable for tax payments registered with them or in the case of self-assessments made by taxpayers and, in the application of the rulings above, the representative, the jointly responsible party or the withholder determines that the responsible party is a party liable for tax payment registered with that Delegation or Units. You can consult the address of the Delegations and Local Offices at the Help link of the Portal,. If you cannot determine the place to file returns, due to insufficient, you can send the envelope to the Delegation in Madrid (address: Delegación de la Agencia Tributaria de Madrid. Calle Guzmán el Bueno, Madrid)

3 In your capacity as: Taxpayer S X R P D G Taxpayer T. ax Identification Number (N.I.F.) X N Tax Identification Number in the country of residence Address in country of residence Jointly and severally responsible Taxpayer's representative Taxpayer Trustee Manager Individual/ Date of birth { Place of birth: City Country Code 49 Place of residence Town/City NEWCASTLE Post Code 52 (ZIP) Province/Region/State PHILIP@CITIZENSADVICE.ORG.ES53 54 NE1 8AL NORTHUMBERLAND Country Country Code 57 Land line tel. 58 Mobile tel. 59 Fax no. Place of residence Payer/Withholder/Issuer/Property purchaser T ax Identification Number (N.I.F.) Individual/ Withholder (for self-assessment with refund request only) T Receipt : Group: Period/Year 0A 2013 Accrual date 31/12/2013 Income earned Income type 31 Type of Street 32 Street name Type of House Number Block Doorway Stairway Floor Door qualifier 41 Town/City 42 (if different from the Municipality) 43 Post Code 44 Name of the Municipality 45 X N Province F Taxpayer's representative or, where applicable, residence in Spanish territory for notification purposes T ax Identification Number (N.I.F.) Individual/ : 46 Land line tel. 47 Mobile tel Fax no. Currency code Tax residence: Country Code 1 TH245586P 01/06/1970 LONDON GB GB 127 ROSEHILL ROAD UNITED KINGDOM GB Representative Legal Voluntary Location of the property (only for income types 01, 02 and 28) 31 Type of Street 32 Street name Type of House Number 33 Block Doorway Stairway Floor Door NUM qualifier 41 Town/City 42 (if different from the Municipality) 43 Post Code 44 Name of the Municipality BERZOSA DEL LOZOYA 45 Province 60 Property Register Reference MADRID YJ4244T1111FX Calculation of the taxable base amount H Income from the transfer of real estate I Income from assessed real estate C [Both spouses]/o [All other cases] Ownership share (%): Taxpayer Spouse Taxable base ,10 Spouse T ax Identification Number (N.I.F.) Surname(s) and first name R Income CALLE Full income... 5 Exemption applied to dividends (annual limit of 1,500 Euros)... 6 Deductible expenses... 7 Taxable base ( )... 8 G Capital gains (except real estate) INFANTA MERCEDES Purchase Improvement or 2nd purchase Transfer value Purchase price (updated) Difference Net gains Taxable base (12) + (16) Purchase date Date of improvement or 2nd purchase Taxable base Receipt from form 211 Exemptions: * IRNR Law [Non-Resident Income Tax Law], except dividends (annual limit of 1,500 Euros) 19 * Agreement 20 Type of tax rate, IRNR Law (%) Full amount payable Deductions for donations IRNR Law Amount Payable (22) - (23).. 24 Agreement Percentage (%) Agreement Limit ,75 Reduction due to Agreement (24) - (26) Reduced amount payable (24) - (27) Withholdings/Account deposits Previous payment/refund (*) Result of the self-assessment (28) - (29) ± (30).. 31 (*) In the case of supplementary self-assessment only Date Signed: Mr/Ms Signed: Mr/Ms Supplementary self-assessment Receipt from previous self-assessment Copy for the taxpayer/representative

4 Result of the self-assessment z XZ^NCARJE PAYMENT OR REFUND DOCUMENT. Receipt : Group: Period/Year Accrual date 0A /12/2013 Result of the self-assessment RIsjN Amount (box [31]): I Through a collaborating organisation located in Spain Payment made to the Public Treasury. Restricted account of collaboration in the 's self-assessment tax collection. of payment: X In cash Collaborating organisation account debit Bank account in Spain (IBAN) Transfer to the Public Treasury to Spanish Bank Account No.: Through a financial institution based abroad Details of the foreign bank: Account holder or instructing party: : Account (IBAN) ES Refund Amount (box [31]): D Waiving the refund, in favour of the Public Treasury Through a bank transfer to a bank account opened in Spain Through a bank transfer to an account opened abroad Through a financial institution based abroad: : Account (IBAN): Bank account in Spain (IBAN) No payment or refund due If the self-assessment results in a ZERO TAX PAYABLE, put an X in this box. ZERO TAX PAYABLE Date

5 Result of the self-assessment Amount (box [31]): z XZ^NCARJE zwp I PAYMENT OR REFUND DOCUMENT. RIsjN Receipt : Group: Period/Year Accrual date 0A /12/2013 *Gf -A] Through a collaborating organisation located in Spain Payment made to the Public Treasury. Restricted account of collaboration in the 's self-assessment tax collection. of payment: X In cash Collaborating organisation account debit Bank account in Spain (IBAN) Transfer to the Public Treasury to Spanish Bank Account No.: Through a financial institution based abroad Details of the foreign bank: Account holder or instructing party: : Account (IBAN) ES Refund Amount (box [31]): D Waiving the refund, in favour of the Public Treasury Through a bank transfer to a bank account opened in Spain Through a bank transfer to an account opened abroad Through a financial institution based abroad: : Account (IBAN): Bank account in Spain (IBAN) No payment or refund due If the self-assessment results in a ZERO TAX PAYABLE, put an X in this box. ZERO TAX PAYABLE Date Copy for the collaborating institution/administration