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Additional provision 14 of Law No 3/2013 of 4 June of the creation of the National Commission of the Markets and Competition and Article 69 (l) of Law 9/2014 of 9 May, General Telecommunications, transferred to the Ministry of Industry, Energy and Tourism the functions of management, liquidation, inspection and collection on a voluntary basis of contributions to be made by electronic communications operators and by licensees and providers of the television audiovisual communication service provided for, respectively, In Articles 5 and 6 of Law 8/2009, of 28 August, of financing of the Corporation of Spanish Radio and Television.
Due to the attribution of these functions, it is essential to proceed to the approval of new official models of income and presentation of payments to account and self-financing of the contributions, which will replace the Models used so far, approved by Order ITC/2373/2010 of 9 September, of the Ministry of Industry, Tourism and Trade, on a proposal from the defunct Commission of the Telecommunications Market, public body that so far has been performing the above functions.
In accordance with the provisions of Article 6 of Royal Decree 1004/2010, of 5 August, of the development of Law 8/2009, of 28 August, both the aforementioned models, and the procedure for the submission of self-validation and the Payment of the contributions shall be approved by Order of the Ministry of Industry, Energy and Tourism.
Thus, this order has a multiple objective: to approve the 790 models of income from the payments to account and self-financing of the contributions to be made by the electronic communications operators and the licensees and service providers of television audiovisual media; approve models 990 of provisional liquidations issued by the Ministry of Industry, Energy and Tourism, as the contributing organ of the contribution approved in resolutions they put forward end to tax management procedures; regulate the filing procedure telematics of the models; and, finally, to regulate the way of payment of the contributions.
In its virtue, on the proposal of the Minister of Industry, Energy and Tourism, I have:
Article 1. Object.
The purpose of this order is to approve the official revenue and self-financing models of the contributions to be made by electronic communications operators and licensees and providers. of the television audiovisual communication service to the Corporation of Spanish Radio and Television, provided for in Articles 5 and 6 of Law 8/2009, of 28 August, of financing of the Corporation of Radio and Television Española.
In addition, the purpose of this order is to establish the procedure for the presentation of the self-settlement and to regulate the conditions for the payment of the aforementioned contributions.
Article 2. Approval of self-financing models for contributions and payments on account (models 790) and models for the issuance of provisional settlements (models 990).
The models for self-validation and payments as provided for in Law 8/2009 of 28 August, and the models for the issuance of provisional settlements issued by the Ministry of Industry, Energy and Tourism are approved. In concept of contribution, which are as follows:
a) Model 790. Code 103. Self-validation corresponding to the contribution to be made by the electronic communications operators of a state or higher geographical scope to that of an Autonomous Community, as well as their instructions for completion.
b) Model 790. Code 104. Self-validation corresponding to the contribution to be made by licensees and providers of the television audiovisual communication service of a state or higher geographical scope to that of an Autonomous Community, as well as its instructions for completion.
c) Model 790. Code 103. Payment in respect of the contribution to be made by the electronic communications operators of a geographical scope state or higher than that of an Autonomous Community, as well as their instructions for completion.
d) Model 790. Code 104. Payment in respect of the contribution to be made by licensees and providers of the television audiovisual communication service of a state or higher geographical scope to that of an Autonomous Community, as well as its instructions for completion.
e) Model 990. Code 103. Provisional settlement issued by the Ministry of Industry, Energy and Tourism, corresponding to the contribution to be made by the electronic communications operators of a geographical scope state or higher than that of an Autonomous Community.
f) Model 990. Code 104. Provisional liquidation issued by the Ministry of Industry, Energy and Tourism, corresponding to the contribution to be made by the licensees and providers of the television audiovisual communication service of a state or higher geographical scope to an Autonomous Community.
The above models will only be available in electronic form and are listed in Annex to this order.
Article 3. Telematics presentation of the models.
1. The presentation of the models corresponding to the autoliquidation and the payments to account referred to in paragraphs (a), (b), (c) and (d) of the previous Article shall be made compulsory by means of telematics through the electronic headquarters of the Ministry of Industry, Energy and Tourism, within the deadlines set out in paragraphs 2 and 3 of Article 6 of Royal Decree 1004/2010, of 5 August, for which Law 8/2009 is developed, of 28 August.
2. The presentation may be made by the taxable person himself or by his legal representative, and the fields provided for in the standard 790 models must be completed in both cases.
3. The corresponding Fiscal Identification Number (NIF) and National Electronic Identity Document or recognized electronic certificate, issued in accordance with the conditions laid down in Law 59/2003 of 19 December, must be available. electronic signature, which is admissible by the State Tax Administration Agency in accordance with the rules in force at any time.
Article 4. Payment of the contribution.
1. Contributions, whether from payments to account or from self-financing, shall be entered in cash in the form in which it is determined in this order.
2. In the ordinary payment procedure, the amount cleared in the form of a contribution shall be entered through the restricted accounts opened in the deposit institutions which provide the service of collaboration in the management of the collection which it has entrusted to the State Agency for Tax Administration in the terms set out in Order EHA/2027/2007 of 28 June, for which Royal Decree 939/2005 is partially developed, of 29 June, for which the General Regulation is adopted Collection, by means of the presentation of the income document, corresponding IBAN code when the payment is made by way of debit.
3. The telematic payment of contributions may also be made, which will be voluntary and alternative to the ordinary payment procedure, and which will be regulated by Resolution of the Secretariat of the Ministry of Industry, Energy and Tourism. in accordance with the provisions of Order HAC/729/2003 of 28 March laying down the general conditions and conditions for the payment by telematic means of the fees which constitute the resources of the General Administration of the State and its Public Bodies.
Single additional disposition. Request for information from the Spanish Radio and Television Corporation.
Upon request of the Corporation of Spanish Radio and Television, information regarding the management and collection of the contributions will be made available to facilitate the elaboration of the accounting statements of This Corporation.
Single repeal provision. Repeal Order ITC/2373/2010 of 9 September 2010 approving the models of the forms of the self-financing of the contributions and payments to account provided for in Law 8/2009 of 28 August on the financing of the Radio Corporation and Spanish Television.
Order ITC/2373/2010 of 9 September 2010, approving the models of the forms of the autoliquidations of the contributions and payments to account provided for in Law 8/2009 of 28 August, is hereby repealed. Spanish Radio and Television Corporation.
Final disposition first. Competency enablement.
This order is dictated by the provisions of article 149.1.27. of the Spanish Constitution.
Final disposition second. Entry into force.
This order shall enter into force on the day following that of its publication in the "Official State Gazette".
Madrid, December 17, 2015. -Minister of Industry, Energy and Tourism, José Manuel Soria López.
ANNEX
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