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By Resolution of 22 February 2006, from the Directorate-General of the State Administration of Tax Administration (hereinafter referred to as the Tax Office), the model of application form for admission to selective testing was approved. Council Regulation (EC) No 791, as amended by the Order of the Ministry of Finance of 4 June 1998, as amended by the Order of the Ministry of Finance of 11 December 2001, and the procedure for the clearance of the examination rights by issuing additional instructions on their application, presentation and autoliquidation of rates by telematics.

The Resolution of 9 May 2011, of the Secretariat of State for the Civil Service, approves the new model of application form for admission to selective testing in the Public Administration and the liquidation of the rate of rights (a) examination applicable in the field of the State Public Administration, which replaces the one approved by Resolution of 9 January 2002, in which certain public bodies which are dependent or are linked to that approved by their own model, adjusted to the new model of form, and after approval of the General Direction of the Function Public.

On the other hand, the Resolution of 17 November 2011, of the Presidency of the Tax Agency, approves identification and authentication systems other than the advanced electronic signature to be electronically related to that body, in accordance with the provisions of Law 11/2007, of 22 June, of Electronic Access of Citizens to Public Services, and its standard of partial development, Royal Decree 1671/2009, of 6 November. In application of this Resolution, the procedure for the telematic submission of applications has been approved by means of the signature system with access key in a prior registration as a user, by Resolution of the Presidency of the State Agency Tax Administration of 18 September 2012.

The experience in the implementation of the Resolution of 22 February 2006, as well as the appearance of the above mentioned legislation, have shown the need to review the Regulation in order to bring it into line with the new systems for the identification, authentication and submission of applications and for making the necessary adaptations in accordance with the new model adopted by the said Resolution of 9 May 2011 by the Secretariat of State for the Public Function.

For all of the above, prior to the favourable report of the Directorate-General for the Civil Service and in accordance with the provisions of Article 103 (3) (3) of Law 31/1990 of 27 December 1990 on the General Budget of the State for 1991, in relation to 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, and Resolution 9 of May 2011 of the Secretariat of State for the Civil Service, Available:

First. Approval of the application model for participation in selective processes called by the Tax Office.

Model 791 is approved as an annex to this Resolution, adjusted to model 791 approved by the Order of the Ministry of Economy and Finance of 4 June 1998, as amended by the Order of the Ministry of Finance of 11 December 1998. 2001, which shall apply to any request for participation in the selective processes that are called by the Tax Agency for the selection, by any access system, of the official or labor personnel included in the field of application of Law 7/2007 of 12 April of the Basic Staff Regulations.

It may also be used in connection with the selective tests that are convened by the Tax Agency of those personnel who, not included in the application, do not have an application model adjusted to the established in the Order of the Ministry of Economy and Finance of 4 June 1998.

In no case will it be possible to use entry documents adjusted to this model 791, for the collection of fees that do not constitute rights of the Tax Office.

Second. Making available of model 791, data fulfillment, and submission of applications.

1. Model 791 will be made available to interested parties, while the periods of filing of the request will remain open, at the electronic headquarters of the Tax Office: https://www.agenciatributaria.gob.es/ [" Procedures Non-taxation/Public Employment/Model 791.Public Employment. Submission of instances (formalities) for telematic applications and in the Records of the Office of the Tax Office for applications submitted as provided for in the Fifth paragraph of this Resolution, without prejudice to that another form of presentation or provision may be indicated in the relevant call. The Tax Agency shall be responsible for ensuring that applicants for the selective tests convened by the Agency are responsible for the availability of model 791.

2. The selective testing calls shall express all the data necessary to complete the model 791, making reference to the tax office as a calling body.

The data to be recorded in model 791 for applicants for selective testing is understood to be true and the signatory of the application fulfils the conditions required for the entry of the fee and the particularly marked by the call, committing to complete documentation of all the data contained therein.

3. The submission of applications may be carried out on a telematic basis, with or without electronic certificate, without prejudice to the provisions of paragraph 5 of this Resolution.

The submission of applications via telematics will be carried out through the electronic headquarters of the Tax Office created by the Presidency Resolution of the State Administration of Tax Administration, of 28 December 2009, in the form provided for in the fourth paragraph of this Resolution for those presented with an electronic certificate, and in the Resolution of the Presidency of the State Administration of Tax Administration, of 18 September 2012, for the telematics applications submitted without electronic certificate.

Third. Rate of examination rights. Income.

1. The code corresponding to the rate of examination rights shall be 309, in accordance with the provisions of Annex I, C), of the said Order of the Ministry of Economy and Finance of 4 June 1998.

2. The rate of examination rights shall be entered by means of self-financing, in any Bank, Savings Bank or credit union of which they act as collaborating entities providing the service of collaboration in the management of revenues entrusted to the Tax Office, in accordance with the provisions of the Order of 4 June 1998. Such entry may be made:

(a) By means of telematics, for applications submitted via telematics with electronic certificate.

b) By standing in the offices of the collaborating entities, for the remaining applications submitted.

3. In all the procedures for the submission of applications, the lack of self-validation and the payment of the fee or the lack of presentation of the evidence of the reasons for exemption or bonus in the payment of the fees, within the time limit submission of requests, they will result in the process being excluded.

Fourth. Procedure for the submission of applications via telematics with electronic certificate, self-validation and telematic payment of the fee of the examination rights.

1. The submission of applications via telematics will be carried out through the electronic headquarters of the Tax Agency created by the Resolution of the Presidency of the State Agency of Tax Administration of 28 December 2009 according to the the procedure described in the "presentation guide" in that electronic seat.

2. Applicants who have submitted their application via telematics with electronic certificate, according to the model 791 included in the Annex to this Resolution, are obliged to pay the corresponding fee for this route.

3. The presentation of the self-validation of the fee and the conditions for the payment of the rate by means of telematics shall be subject to the following rules:

3.1 Requirements for telematics payment.

Required:

a) Dispose of a tax identification number (NIF, foreign identity number -NIE-)

b) Dispose of advanced electronic signature based on an electronic certificate that is admitted by the Tax Agency as a means of identification and authentication in their telematic relationships with the taxpayers.

c) Having an account opened in a contributing entity in the collection management that has adhered to the system provided for in the Resolution of 3 June 2009 of the Directorate General of the Tax Office, on assistance to the Tax and citizens in their telematic identification to the collaborating entities on the occasion of the processing of tax procedures, and appear in the relation of entities that is shown in the option of payment of the seat Tax Office electronics.

3.2 Procedure for the payment of the rate by telematics.

Once the application has been completed, the interested parties will proceed to the payment by means of telematics in accordance with the provisions of section Quarto.2 of Order HAC/729/2003 of 28 March in conjunction with paragraph 4 of the Resolution June 3, 2009 of the Directorate General of the Tax Agency on assistance to the tax and public authorities in their telematic identification with the collaborating entities in connection with the processing of tax procedures and, in particular, for the payment of debts by the system of charge in respect of the use of credit or debit cards and their amount shall be entered through the restricted accounts opened in the deposit institutions that provide the service of collaboration in the collection management that the Tax Agency has entrusted to them in the (a) the terms set out 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 collection management of the Tax Office.

The telematic transmission of the application, in which the self-validation is included, will be performed on the same date as the resulting entry of the same.

Once the payment is made, the contributing entity will generate the Full Reference Number (NRC) that will be sent to the terminal of the data subject, which in turn will transmit it to the Tax Agency along with the other data of the the application, which, after performing the appropriate checks, will return the completed model 791, which will include the date and time of the submission, as well as a secure verification code. This model 791 shall be printed and shall serve the data subject as supporting evidence of the submission of the application.

In the event that the request and/or payment of the same were rejected, the data and the description of the detected errors will be displayed on the screen. A consultation of payments made through this mechanism will be available at the Electronic Headquarters, as well as the help and support information needed for the realization of fee payments.

4. If once the application has been completed, the amount of the fee shall be zero, the applicant shall, within the period of submission of applications, proceed to send the duly signed model 791 with the electronic certificate described in the application. point 3.1 (b) of this paragraph. The tax office will return the completed model 791, which will include the date and time of the presentation, as well as a secure code of verification. This model 791 shall be printed and shall serve the data subject as supporting evidence of the submission of the application.

5. Both in the case where the amount of the fee is zero or in the case that it is lower than that legally established, in the case of any of the determining circumstances of the exemption or bonus for the payment of the fee, the applicant, within the period of submission of applications, it shall refer to the body convening the documents supporting the right to the exemption or bonus in the form provided for in paragraph 6 (2

Fifth. Procedure for the submission of applications in the form provided for in section 12 of Order APU/3416/2007 of 14 November, establishing the common bases to govern the selective processes for the entry or access to bodies or scales of the General Administration of the State.

1. In the case of presentation in the form provided for in section 12 of Order APU/3416/2007 of 14 November, establishing the common bases that will govern the selective processes for the entry or access in bodies or scales of the General Administration of the State, model 791 shall consist of three copies for the respective addressees indicated at the foot of each of them: One for the person concerned, one for the Administration and one for the contributing entity.

The "Copy for the data subject" shall serve as the justification for the submission of the application.

The "Administration Copy", once validated by the collaborating entity, shall be presented in the manner indicated in paragraph 3 of this paragraph.

The "Exemplary for the collaborating entity" will be given to the contributing entity for the payment of fees, and no more data of the applicant than those corresponding to the NIF or passport, name and surnames, to be considered of reserved character the other information to be filled in.

2. The self-validation and payment of the fee in the case of applications submitted in the form provided for in this paragraph, once completed in accordance with the data contained in each call, shall be carried out by means of an entity contributor,-Bank, Savings Bank or credit unions-, for the income of the examination rights by way of account or cash, and their timely validation.

3. After the self-validation and the payment of the fee and validated by the contributing entity, the application shall be submitted to the convening body by means of its presentation in the places provided for in section duoteenth of the Order APU/3416/2007, 14 November.

4. In cases where the amount of the fee is zero or less than the amount legally established by virtue of any of the determining circumstances of the exemption or bonus for the payment of the fee, respectively, the applicant, within the period for the submission of applications, shall be sent to the convening body, in the form provided for in paragraph Sext.2, the duly completed application together with the supporting documentation of the right to the exemption or bonus.

Sixth. Supplemental data fulfillment and presentation of supplemental documentation.

1. In the case of selective testing whose request for participation requires the completion of additional data to those collected in the model 791 approved, the tax office shall establish in the relevant call and place at the disposal of the applicants, a model for the completion of data, without prejudice to the fact that the official model approved by this Resolution is the only one valid for the purposes of the entry of fees for examination rights. In this sense, in internal promotion calls aimed at work staff in which the possibility of opting for different places corresponding to different professional groups, categories or levels, this option will be formulated in the a model that is made available by the Tax Office, and the model that is approved by this Resolution should be used for the entry of the corresponding fees.

2. The submission of supplementary documentation, including the supporting documentation of the exemption or payment of the fee for examination rights, shall be made within the time limit for the submission of applications, either by telematic through the Electronic Register of the Tax Agency, as regulated in the Resolution of 28 December 2009, of the Presidency of the Tax Office, when the presentation of the instance is by means of telematics with electronic certificate, or in the records of the offices of the Tax Office or in the places referred to in paragraph 1 twelfth of Order APU/3416/2007, for all other applications attaching an impression of the "administration copy" of model 791.

Seventh. Applications submitted abroad.

Applications submitted abroad may be submitted through the corresponding Spanish diplomatic or consular representations, who will forward it to the Tax Office.

The person concerned shall attach to such a bank proof that he has satisfied the examination rights and/or the supporting documentation of the exemption or payment of the fees. For these purposes, the person concerned must make an entry into the restricted account which the Tax Office points out in the relevant call, in which it must clearly state that the entry into the restricted account is made exclusively in the case of applications submitted abroad.

Eighth. Rate return.

In accordance with the provisions of Article 12 of Law 8/1989 of 13 April, of Fees and Public Prices, the refund of the fees that would have been required shall be made when the taxable event is not carried out imputable to the taxable person.

In the event that the right to the refund of the fee for undue income in application of the Royal Decree 520/2005 of 13 May, for which the General Regulation of the Development of Law 58/2003, of 17 of 17 of the December, General Tax on the review in administrative way, will be the responsibility of the Tax Agency, as an organ of call, through its Department of Human Resources, to proceed to the recognition of this right and to carry out the further processing for your credit.

Ninth. Regulatory repeal.

The Resolution of 22 February 2006, of the Directorate-General of the Tax Office, which approves the model of application form for admission to selective tests called by the Tax Office, is repealed. (i) the payment of the fee for the examination of the fee, the additional instructions on the application of the fee and the procedure for the submission of the telematic route, and all other provisions of the same or lower rank; Contradict the provisions of this Resolution.

10th. Entry into force.

This Resolution will enter into force on the day following its publication in the "Official State Gazette".

Madrid, September 21, 2012. -Director General of the State Tax Administration Agency, Beatriz Viana Miguel.

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