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Order HAP/2194/2013 of 22 November 2013 regulating the general procedures and conditions for the presentation of certain self-financing and information statements of a tax nature was approved with the aim of homogenising the system of presentation of the self-actions and information declarations and of recasting in a single norm the current regulation until its approval, avoiding as much as possible the existing normative dispersion until that time. However, in spite of the general nature of this Order, it did not cover all autoliquidations and tax declarations.

After the accumulated experience of the generalization of the obligation to submit a large part of the declaration models by electronic means, it is considered appropriate to take a further step, expanding the scope of the the objective of the application of the said Order HAP/2194/2013 of 22 November 2013 for the submission of certain census statements, communications and requests for repayment. Moreover, it will also be included in its scope of application models that in the original wording of the same have been expressly excluded, such as the autoliquidations to be presented only occasionally, models 308 and 309, as well as models 341, 568 and 576, so that from 2016 their presentation can be made by using the system Cl@vepin, and in the case of the model 309 also through the printing service developed by the Agency State of Tax Administration in its electronic headquarters.

On the other hand, in order to simplify and facilitate compliance with tax obligations, it has been considered appropriate to encourage the payment of debts at the electronic headquarters of the State Tax Administration Agency, using credit or debit cards, in terms of e-commerce.

According to the provisions of Article 12 (g) of the General Tax Collection Regulation, approved by Royal Decree 939/2005 of 29 July, the Minister for Economic Affairs and Finance will be able to establish any other place of payment other than the provided for in the preceding letters of that Article.

The competition to approve models and standard systems for the presentation of autoliquidations, declarations and applications is established in article 98.3 of Law 58/2003, of December 17, General Tax. Likewise, the regulation of the telematic presentation of tax declarations, autoliquidations and applications is found in article 98.4 of the aforementioned General Tax Law.

On the other hand, and in the field of reporting obligations, Article 30.2 of the General Rules of Procedure and procedures for the management and inspection of taxes and the development of the common rules of the procedures for the application of the taxes, approved by Royal Decree 1065/2007 of 27 July 2007, provides that, in the field of State competence, the Minister of Finance and Public Administrations shall approve the models of declaration which, the effect, the place and time of the submission and the assumptions and conditions under which the the obligation must be met by directly readable support by computer or by telematic means.

Additionally, Article 117 of the aforementioned General Regulation of the actions and procedures for the management and tax inspection and the development of the common rules of the procedures for the application of the taxes, approved Royal Decree 1065/2007 of 27 July 2007 enables the Minister for Economic Affairs and Finance to determine the circumstances and conditions under which the tax authorities must submit their declarations, self-published, by telematic means. communications, applications and any other document with a tax significance.

Enabling the Minister of Economy and Finance to be mentioned above should be understood at present to the Minister of Finance and Public Administrations, in accordance with the provisions of Article 5 and the provision of Second, Royal Decree 1823/2011 of 21 December 2011, which restructured the ministerial departments.

In its virtue, I have:

Single item. Amendment of the HAP/2194/2013 Order of 22 November 2013 regulating the general procedures and conditions for the submission of certain self-financing and information statements of a tax nature.

Order HAP/2194/2013 of 22 November 2013 regulating the general procedures and conditions for the presentation of certain self-financing and information statements of a tax nature modified as follows:

One. The title of Order HAP/2194/2013 of 22 November 2013 shall be amended as

:

" Order HAP/2194/2013 of 22 November 2013 regulating the general procedures and conditions for the submission of certain self-actions, information statements, census statements, communications and return requests, of a tax nature. "

Two. Article 1 (2) is amended with regard to the models of self-clearance to which the provisions of the said order apply, in addition to those provided for in that provision, the following models:

" Model 308. "Value added tax, refund application: equivalence surcharge, Article 30a of the VAT Regulation, Article 21.4. of the VAT Act and occasional taxable persons".

Model 309. "Declare-Non-Periodic Value Added Tax".

Model 341. "Request for reimbursement of compensation in the Special Regime of Agriculture, Livestock and Fisheries".

Model 568. " Special Tax on Determinated Means of Transportation. Request for return for resale and dispatch of means of transport outside the territory ".

Model 576. " Special Tax on Determinated Means of Transportation. Declaration-Settlement "."

Three. A new paragraph 4 is added to Article 1, with the following wording:

" 4. The provisions of this order are also applicable to the following models of census declaration, communication or return request:

Model 030. Census statement of discharge in the Census of duty, change of address and/or variation of personal data.

Model 140. Tax on the Income of the Physical Persons. Maternity deduction. Request for advance payment and communication of variations. "

Four. Article 2 (b) is amended as follows:

" b) Presentation by printed paper generated exclusively by the use of the printing service developed for these purposes by the Tax Agency in its Electronic Headquarters only in the case of the models of self-validation 111, 115, 130, 131,136, 303 and 309. "

Five. Article 18 is amended as follows:

" Article 18. Procedure for electronic submission by Internet of supporting documentation for self-reporting, information statements, census statements, communications and return requests.

In cases where, having electronically submitted by the Internet the self-validation, information declaration, census declaration, communication or request for return, the own rules of the tax will establish that the Tax authorities must accompany the same to any documentation, application or demonstration of options which do not appear on the models themselves or forms of declaration, self-validation, census declaration, communication or application return, such documents, applications or events may be presented in the Electronic Registration of the State Agency of Tax Administration, in accordance with the provisions of the Resolution of 28 December 2009, of the Presidency of the Tax Office, for which the electronic headquarters is created and the records are regulated Tax Office electronics.

For this purpose, the tax obligation or, if applicable, the presenter, must, through the electronic headquarters of the Tax Agency, access the processing of additional documentation corresponding to the procedure assigned to the various models of declaration, self-settlement, census declaration, communication or return request.

The procedure set out in this Article shall also be used in the case of statements, self-inquiries with a result to return or return requests, filed electronically, when the Tax return by means of a cross-check from the Banco de España. "

Six. A new Article 19 is added with the following wording:

" Article 19. Forms of presentation of census statements, communications, and return requests.

The submission of the census statements, communications and return requests, as referred to in Article 1.4 of this order, may be made using one of the following forms:

(a) Electronic Internet presentation, which may be carried out by:

1. º Advanced electronic signature or an identification and authentication system, in both cases using a recognized electronic certificate issued in accordance with the conditions laid down in Law 59/2003, of December 19, electronic signature which is admissible by the State Tax Administration Agency in accordance with the rules in force at any time.

2. In the case of forced tax persons, the filing system may also be made using the signature system with access key in a prior registration as a user established in the first paragraph of 3.c) and developed in Annex III to the Resolution of 17 November 2011 of the Presidency of the State Agency for Tax Administration, approving identification and authentication systems other than the advanced electronic signature to be electronically related to the Tax Office.

b) In printed paper, which may be downloaded directly from the website of the State Tax Administration Agency, www.agenciatributaria.es, or it may be obtained in the Delegations or Administrations of the Agency. "

Seven. A new Article 20 is added with the following wording:

" Article 20. General enablement and conditions for the electronic submission of census statements, communications and return requests via the Internet.

1. The electronic submission by the Internet of the census statements, communications and return requests, as referred to in Article 1.4 of this order, through the electronic headquarters of the Tax Office, may be made:

(a) By the tax authorities or, where appropriate, their legal representatives.

b) By those voluntary representatives of the tax authorities with powers or powers to file electronically on behalf of the same census statements, communications and return requests to the Tax agency or represent them before it, in the terms established at any time by the Directorate General of the Tax Office.

c) By persons or entities which, as provided for in Article 92 of Law 58/2003, of 17 December, General Tax, have the status of social partners in the application of taxes and comply with the requirements and conditions which, to this end, lay down the rules in force at any time.

2. The electronic presentation by Internet of the census statements, communications and requests for return, as referred to in Article 1.4 of this order, through the electronic headquarters of the Tax Agency will be subject to compliance with the following general conditions:

(a) The tax payer must have a Tax Identification Number (NIF) and be identified, prior to filing, in the Tax Obligational Census referred to in Article 3 of the Regulation. General of the Actions and the Procedures of Management and Tax Inspection. In order to verify compliance with this requirement, the tax authority may access the option "my census data" available at the Office of the Tax Office. In the case of a joint declaration of model 030 by both spouses, the above circumstances must be met in each of them.

(b) To make electronic submission on the Internet using one of the systems provided for in Article 19.a) 1. the tax obligor must have a recognized electronic certificate, which may be the the National Electronic Identity Document (DNI-e) or any other recognised electronic certificate which, according to the rules in force at any time, is admissible by the Tax Office.

When the electronic presentation described in the preceding paragraph is carried out by a proxy or by duly authorized social partners, it shall be those who must have their electronic certificate recognized.

(c) To make the electronic filing, the tax obligation or, where applicable, the presenter, must be pre-filled and transmit the data of the form adjusted to the contents of the approved models in the corresponding ministerial orders to be made available at the electronic headquarters of the tax office. '

3. In those cases where formal type anomalies are detected in the electronic transmission of the declarations, this circumstance shall be brought to the attention of the host of the declaration by the system itself by means of the corresponding messages. error, to proceed with its healing.

4. Exceptionally, the rules of each tribute may lay down conditions for electronic submission which are complementary to those set out in this Article. "

Eight. A new Article 21 is added with the following wording:

" Article 21. The invention relates to a method for the electronic presentation by Internet of census statements, communications and return requests.

The procedure for electronic submission by Internet of census statements, communications and return requests, as referred to in Article 1.4 of this order, shall be as follows:

(a) The tax obligation or, where applicable, the presenter shall connect with the electronic headquarters of the Tax Agency and access the filing procedure relating to the declaration, communication or return request that you want transmit and then complete the appropriate form.

(b) The declaration, communication or return request shall be transmitted with any of the systems set out in Article 19.a) of this Order.

If the presenter is a duly authorized social partner, it will be necessary to make the presentation by any of the systems provided for in Article 19.a) 1. of this Order, using his own electronic certificate recognized.

c) If the return claim or return is accepted, the Tax Agency will return the data of the same validated with a secure 16-character verification code, the date and time of the presentation. In the case of return applications where the tax obligation has chosen to receive the refund by transfer, the codification of the account designated for that purpose shall be included.

The tax bound or presenter must retain accepted and validated declarations, communications and return requests with the aforementioned secure code of verification.

(d) If the presentation is rejected, the description of the errors detected shall be shown on screen so that the subsequent sub-healing of the errors can be carried out on the entry form; or repeating the presentation if the error was caused by other causes. "

Nine. An additional provision is added with the following wording:

" Single additional disposition. Card payments at the electronic headquarters of the State Tax Administration Agency.

The payment of those debts whose revenue management is attributed to the State Agency of Tax Administration may be effected through the electronic headquarters of the State, by credit or debit cards and in conditions electronic commerce.

To do so, the State Tax Administration Agency shall contract this service with any credit institution that has the status of a contributor in the management of the State Administration Agency. Tax.

The credit institution's supply to the State Administration of Tax Administration of the details of these payments and the income of its amount in the Treasury will be effected by the procedure and in the the conditions laid down in Order EHA/2027/2007 of 28 June, for which Royal Decree 939/2005 is partially developed, of 29 July, for which the General Recovery Regulation is adopted, in relation to the credit institutions which provide the service of collaboration in the management of the State Administration Agency Tax. "

Single end disposition. Entry into force.

This Order shall enter into force on the day following that of its publication in the Official Gazette of the State, and shall apply:

(a) With respect to the self-reporting of the self-reporting for which the settlement period starts from 1 January 2016. However, the presentation of the model 309 on printed paper generated exclusively by the use oforn of the printing serviceorn developed for these purposes by the Tax Agency at its headquarters electror referred to in paragraph 4 of the single article of this order, shall apply from 1 February 2016.

(b) In respect of the censals, communications and return requests which are the subject of the same regulatory deadline for the submission of the statutory declarations, starting from 1 January 2016.

c) Regarding card payments at the State Tax Administration Agency's electronic headquarters from 1 July 2016.

Madrid, 15 December 2015.-The Minister of Finance and Public Administration, Cristobal Montoro Romero.