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Provisions applicable to credit institutions

Provisions applicable to credit institutions

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By Order No. HFP/915/2021, the Ministry of Finance and the Civil Service amended the orders intended to be used to declare income obtained without the intermediation of a permanent establishment, the withholding on the acquisition of real estate from non-residents without a permanent establishment, and the special tax on real estate owned by non-resident entities.

1. Effective and valid documents

The regulations state that the following documents filed or provided by the collaborating entities to those obliged to pay the debts will be considered as proof of payment:

  1. Self-assessment payment documents and letters of payment corresponding to settlements made by the Administration, mechanically validated by the collaborating entities. Said validation must contain at least the following data:
    • Income payment date (or, if applicable, filing date of the refund request).
    • Transaction amount.
    • Key of the entity and receiving office.
    • The literal “Income Payment” or abbreviation allowing to identify the concept.
    • Complete Reference Number (CRN) assigned upon income payment.
  2. Substitute documents for mechanical validation shall be considered as proof of payment, provided that they contain at least the following information:
    • Those required for mechanical validation.
    • Model code.
    • Year and period (only in the case of self-assessments).
    • Voucher number.
    • Express indication of the means of payment used: cash or direct debit (in this case, the IBAN of the account to which the debit has been made must be indicated).
    • In the case of refund requests, the IBAN of the account designated by the taxpayer to receive the amount of the refund must be stated.
    • Stamp of the collaborating entity.
    • Hour the income payment was made (or the refund request was received).
    • Complete Reference Number (CRN) assigned.
  3. The receipts issued by the collaborating entities if direct debits for domiciled payments, provided that the use of this means of payment is permitted by law. These receipts must be provided to the obligor by the collaborating entity once the direct debit has been made and contain at least the following information:
    • Account debit date.
    • Amount.
    • Model code.
    • Voucher number.
    • Entity and branch codes.
    • Company name of the collaborating entity.
    • IBAN of the account that has been debited.
    • Data of the obligor:
      1. TIN.
      2. Anagram or the first four letters of the first surname (only for self-assessments by individuals).
      3. Surname and first name or company name.
      4. Details of the debt paid (only for self-assessments):
        • Concept.
        • Fiscal year and period.
    • Complete Reference Number (CRN) assigned upon income payment.
    • The legend: “This debit has the discharging effects for the Public Treasury provided for in the General Collection Regulations”.

2. Validity of the standard

According to the regulations, this law shall enter into force on the day following its publication in the Official State Gazette. However, its application will take place in the following terms:

  • In the case of payments made through the Electronic Headquarters of the State Tax Administration Agency or the Auction Portal of the State Agency Official State Gazette, this order will apply from September 7, 2021.
  • In the case of direct debit payments (whether self-assessments, deferrals, or instalments), this order will apply for income payments to be paid into the restricted accounts from November 30, 2021.
  • In the case of orders for attachment of bank accounts filed telematically, this order will apply to deposits in restricted accounts resulting from proceedings made available to credit institutions from December 17, 2021.
  • Regarding the rest of the income payments, the provisions of this order shall apply for the income payments to be credited to the restricted accounts from January 24, 2022.
Source: Boletín Oficial del estado 03/09/21

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