Personal Income Tax 2011-12, Bilbao

This document was not drafted by the defence: it is an official form of the tax Administration, completed and filed in time. Its value lies in a single box.

The document

• Form 100 — Personal Income Tax, 2011 tax year, filed before the Bizkaia Provincial Treasury, signed in Sopelana, on 14 June 2012.
• Taxpayer: Apolozan, tax ID X-3748553.
• Tax domicile recorded: CL/Trokabide 22, 4º D, Sopelana, 48600, Bizkaia.

The box against the file

The AEAT maintained the non-location of the taxpayer between 2011 and 2014 — the basis for the notifications by public notice and the attachments channelled to Romania (A.41, A.42). This form attests that in the very window of that "non-location", the taxpayer was declaring his taxes in Spain with a complete address, before a tax Administration, on a form that the state and provincial tax systems share and exchange.

What the address brought with it

It was not an empty address: between 2011 and 2013, the construction activity in Bilbao generated income and invoicing close to half a million euros (A.66) — banking operations, invoices and public records in the name of the same tax ID. The Administration that did not "locate" him to notify him, was meanwhile processing his taxation.

How to verify it

Superimpose two documents: this Form 100 (address, signature, 2012 date) and the attachment file that alleges non-location since 2011 (A.41). They are incompatible. One of the two is untruthful, and this one bears the Treasury's stamp.

Contrast with the original file

The documentary pair is completed in Alicante Original: the proof of tax domicile from the AEAT's own system (DOC-0226, DOC-0227) and, opposite, the series of notifications to four unrelated addresses (DOC-0198 to DOC-0219) crowned by the publication by public notice of May 2012 (DOC-0219) — three weeks before the signing of this Form 100 in Sopelana.