Law 11/2007 of 22 June, electronic access to public services, recognizes citizens the right to communicate with public authorities using electronic means for the exercise of the rights provided for in Article 35 of Law 30 / 1992 of 26 November on the Legal Regime of Public Administrations and Common administrative Procedure, and to obtain information, engage claims, make payments, transactions and oppose resolutions and administrative acts.
Such use of techniques and electronic media is in accordance with the requirements and guarantees established in the aforementioned Law 11/2007 of 22 June, and Royal Decree 1671/2009, of November 6, by that law is partially developed. We must also take into account the guarantees and requirements set forth in Law 15/1999, of December 13, Protection of Personal data and its implementing regulations in the Royal Decree 4/2010 of 8 January, which regulates the National Interoperability Framework in the Field of Electronic Administration and the Royal Decree 3/2010 of 8 January, which is regulated by regulating the National Scheme Security in the field of eGovernment.
In relation to the powers of the Ministry of Justice on July 14, 2015 was published in the "Official Gazette" Law 19/2015, of July 13, administrative reform measures in the field of administration of Justice and Civil Registry, whose seventh final provision establishes a new procedure for obtaining Spanish nationality by residence, which affirms its paragraph 2 that "the conduct of the proceedings will have electronic character and instruction correspond to the Directorate General of Registries and Notaries. All communications concerning this procedure is carried out electronically. "This procedure was introduced on October 15, 2015, as established by the tenth and final provision Article 2.10 of that Act.
Moreover, Law 12/2015, of 24 June, on the granting of Spanish nationality to the Sephardic Jews originating in Spain (BOE of June 25, 2015), provides in Article 2 that the procedure the granting of citizenship under that Act shall be electronic. In this regard, the second additional provision of the Act provides that "the Ministry of Justice shall regulate the electronic procedure for the processing of procedures for obtaining Spanish nationality by residence, naturalization or waiver." That law entered into force on October 1, 2015, as established in its sixth final provision.
In the two new procedures indicated above, a rate is created by the filing of the application. Thus, the Law 12/2015 of 24 June, on the granting of Spanish nationality to the Sephardic Jews originating in Spain, in its second additional provision establishes the administrative processing fee for each application regardless of the outcome of the procedure . The same provision states that the taxable event is the rate the application for initiation of the administrative procedure to obtain Spanish nationality and subject to it who requests regardless of the outcome of the procedure.
For its part, the Law 19/2015, in the seventh final provision on the new procedure for obtaining Spanish nationality by residence, it also creates a tax whose taxable event is the request for initiation of the procedure for obtaining nationality Spanish residence and it is subject to the applicant, notwithstanding that it can act by proxy and regardless of the outcome of the procedure.
In both cases, the rate is governed by the above provisions and other legal sources established in Article 9 of Law 8/1989 of 13 April on Public Fees and Prices for rates. In this sense, are applicable the current wording of the Order of June 4, 1998, providing for certain aspects of collection management fees that are claims of the Treasury, the HAC / 729/2003 Order are regulated, of 28 March, establishing the assumptions and general conditions for payment are set by telematic road of the fees that constitute resources of the General State Administration and its Public Bodies and the Resolution of the Undersecretariat of Justice of 10 January 2008, for which the application of the procedure for filing the tax return and the conditions for the payment by telematic road of the administrative fees of the Ministry of Justice is established.
This resolution is therefore to establish management rules and payment of the fee and pass the model for settlement thereof.
Consequently, I resolve:
First. Management and collection of the fee.
The management and collection of the fee will be made in each case by the competent services of the Ministry of Justice.
In any case, payment of the fee will be made in advance to sending the application to the Ministry of Justice.
The rate is preferably telematically, paid through the payment gateway of the State Tax Administration Agency, using the specific form available on its website, as set out in the resolution of 10 January 2008 of the Undersecretariat of Justice. The payment will be credited by proof that facilitates the website of the Tax Agency or through the proof of payment of the bank, always providing the service of electronic banking for payment of that fee, which shall include the number Complete reference (NRC).
Moreover, the face in Spain will pay through the Model 790-Code 026 'Fee for application for Spanish nationality by residence and naturalization to Sephardic Jews originating from Spain "annexed to this Resolution and will be available on the website of the Ministry of Justice.
In this case, after the payment, the collaborating entity shall present to the legitimate subject in the procedure for a copy of the official model in the tax self- assessment attesting to a measure of "Paid" or corresponding mechanical certification , and will serve as a means of proof of payment, it must be provided to the competent administrative body for the proceedings, together with the application.
payment will be accepted in Spain, through the means indicated, for those who have NIE or DNI. In any case, it will be possible in accordance with Article 33 of Royal Decree 939/2005 of 29 July, the General Collection Regulations approved, the payment is made by the declarant other than the taxpayer, provided that has one of these means of identification.
It is envisaged that corresponding to the application of nationality for Sephardic originating in Spain rate can make the payment from abroad. Either through the payment made in a collaborative Spanish financial institution with the Tax Agency establishes a branch in the country where the payment, which in this case will be credited in accordance with the procedure provided for in this resolution for the face payment in Spain is made . Or by income the amount of the fee by bank transfer, provided that such transfer comes from open accounts in banks outside the country. To transfer the IBAN or International Code of restricted revenue account the Ministry of Justice, whose data will be used below:
Account holder: Ministry of Justice - Account Restricted Foreign Collection rates.
NIF account holder: S-2813610-I.
IBAN or International Bank Account Number: IBAN ES62 0182 2370 4202 0800 0060.
Bank Identifier Code (BIC) BBVA: BBVAESMMXXX.
In the case of payment made from abroad, shall not be required Form 790-Code 026.
It will also be possible to pay electronically from outside of Spain, according to the general rules established by the Resolution of 10 January 2008, the Secretariat, indicated above.
Second. Adoption of the Model 790 and instructions.
Model Code 790-026, a reverse of the application fee of Spanish nationality by residence and naturalization to Sephardic Jews originating from Spain, which is annexed to this resolution was adopted.
Third. Entry into force and transitional arrangements.
This Resolution shall enter into force on the day following its publication in the "Official Gazette" day. However, until the technical means is not enable to make the payment electronically through the payment gateway AEAT, payment should be done in person.
Madrid, November 10, 2015.-The Director General of Registries and Notaries, Francisco Javier Gomez Gálligo.
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