The reform of the related operations regime, initiated under Law 36/2006 of 29 November, of measures for the prevention of tax fraud, had as one of the main objectives to regulate the obligations of documentation which should accompany them, with the aim of adapting to the OECD guidelines on transfer pricing. The regulatory development was carried out through Royal Decree 1793/2008 of 3 November, amending the Companies Tax Regulation, approved by Royal Decree 1777/2004 of 30 July 2004.

However, a number of measures have been taken in 2010 to simplify the reporting obligations.

Thus, in the first place, the Royal Decree-Law 6/2010, of 9 April, of measures for the promotion of economic recovery and employment, amended Article 16 of the recast text of the Law on Corporate Tax, approved by Royal Decree-Law 4/2004 of 5 March 2004 concerning the obligations of documentation, with the aim of exempting those companies whose turnover from the tax period is less than EUR 8 million, provided that the the total amount of such transactions carried out by the taxable person in that period does not exceed EUR 100,000 market value. This rule reaches all related transactions, whatever their nature, provided that this amount is not exceeded, with the sole exception that they are made with persons or entities resident in a country or territory qualified as a paradise. tax. Moreover, the only additional provision of the said Royal Decree-Law provides for a period of three months from its entry into force to amend the tax rules governing the obligations of documentation.

Royal Decree 897/2010 of 9 July 2010 amending the Companies Tax Regulation, approved by Royal Decree 1777/2004 of 30 July 2004, in respect of the obligations of documentation of operations The Commission is also responsible for the implementation of this mandate by establishing the second simplification which reaches all taxable persons in the tax system, including companies whose turnover in the tax period does not exceed EUR 8 million.

Thus, all operations that do not exceed EUR 250,000 are excluded from the documentation obligations, in which the calculation of the specific transactions for which there is an obligation is not taken into account. documentation except that they are exempted from the provisions of the said Royal Decree-Law 6/2010, made in the tax period with the same person or related entity, irrespective of the size of the undertaking and the internal character or operations.

However, certain exceptions to this exemption are laid down for certain specific operations: the first of these is intended for operations carried out with persons or entities resident in tax havens; the The second exception is directed to certain transactions, such as those carried out with natural persons to which the method of objective estimation is applied, provided that they are carried out in the field of economic activity which is subject to the method, or, in the transmission of business, portfolios, buildings or transactions with assets Intangible assets that have such a rating based on accounting criteria.

It is necessary to recall, as a consequence of these modifications, that in the model 200 of the Tax on Societies and the Income Tax of Non-Residents corresponding to permanent establishments and to (a) in the case of an entity under a system of entrustment of income constituted abroad with a presence in the Spanish territory, the obligation to report linked transactions shall never be present, in the case of transactions in respect of which the documentation obligation.

For its part, the final provision of Law 26/2009, of 23 December, of the General Budget of the State for the year 2010, by amendment of Law 11/2009 of 26 October, which regulates the Public Limited Companies Investment in the Real Estate Market, establishes that the special rate of charge of these companies is 19 percent and the percentage to be applied in case of non-compliance with the requirement to remain, as foreseen in Article 9 (7) of the latter law and in the case of partially exempt income, it shall be 11 percent.

Other developments affecting the model of tax return for tax periods initiated as of 1 January 2010 were already established by Law 4/2008 of 23 December, which abolished the tax on the tax Tax on the Heritage, the system of monthly return on the Value Added Tax is generalized, and other modifications are introduced in the tax legislation and under which an additional provision is added eleventh, in the Recast of the Corporate Tax Act for tax periods initiated within the the years 2009 and 2010 in which the freedom to redeem new elements of tangible fixed assets and real estate investments is regulated, provided that the requirements relating to the maintenance of employment laid down in that standard are met. It is also worth mentioning the Law 26/2009 of 23 December of the General Budget of the State for the year 2010 which added an additional provision twelfth to the recast text of the Companies Tax Act amending the taxation of certain companies.

The declaration model does not present significant new developments, maintaining the format of previous years and, prior to the presentation of the declaration, account for certain additional information through the completion of specific forms to the effect.

The sole final provision of the Company Tax Regulation, approved by Royal Decree 1777/2004 of 30 July, enables the Minister of Economy and Finance, among other authorisations, to:

(a) Approve the model of declaration by the Company Tax and determine the places and manner of presentation of the same.

b) Approve the use of simplified or special declaration modalities, including the consolidated statement of the groups of companies.

(c) Establish the assumptions in which the statements by this Tax are to be presented in support directly readable by computer or by telematic means.

d) Set the documents or supporting documents to accompany the declaration.

e) Approve the information model to be provided by economic interest groups and temporary joint ventures.

(f) To extend, on the basis of substantiated technical reasons, the time limit for the submission of the tax declarations laid down in the Tax Law and its Regulation when this presentation is carried out by means of telematics.

Article 21 of the recast text of the Non-Resident Income Tax Act, approved by Royal Legislative Decree 5/2004 of 5 March, enables the Minister of Finance to determine the way and the place in which the Permanent establishments must submit the corresponding declaration, as well as the documentation to accompany it. The second final provision of this same Law enables the Minister of Finance to approve the models for the declaration of this Tax, to establish the form, place and time limits for its presentation, as well as to establish the assumptions and conditions presentation by telematic means.

Law 58/2003, of December 17, General Tax, in Article 98 (4) enables the Minister of Finance to determine the assumptions and conditions under which the tax authorities will have to present telematic means for their declarations, self-declarations, communications, applications and any other document with a tax significance.

On the other hand, article 92 of the General Tax Law enables the Tax Administration to point out the requirements and conditions for social collaboration to be carried out through the use of techniques and means electronic, computer and telematics.

In this regard, Article 57 of the Companies Tax Regulation establishes the way to effectively make social collaboration in the presentation of declarations for this tax. The regulation of social collaboration in the management of taxes for the telematic presentation of declarations, communications and other tax documents is more widely developed in the Royal Decree 1065/2007, of July 27, for which the General Rules of Procedure and the procedures for the management and tax inspection and the development of the common rules for the procedures for the application of the taxes (Articles 79 to 81) and the Order HAC/1398/2003 of 27 May the Council of the European Union provide for a decision on the conditions under which the social collaboration in the management of taxes, and extends expressly to the telematic presentation of certain models of declaration and other tax documents. Accordingly, persons or entities which, in accordance with the foregoing provisions, are authorized to submit statements on behalf of third parties by means of telematic, may make use of this power in respect of the declarations which are approved by this order.

In its virtue, I have:

Article 1. Approval of the models for the declaration of the tax on companies and the income tax of non-residents (permanent establishments and entities under arrangements for the allocation of income from abroad with a presence in territory ).

1. The models for the declaration of corporation tax and non-resident income tax are approved (permanent establishments and entities on the basis of the allocation of income from abroad with a presence on the territory of the country). (Spanish) and its entry or return documents, for the tax periods initiated between 1 January and 31 December 2010, consisting of:

(a) Statements of the Corporate Tax and Non-Resident Income Tax (permanent establishments and entities under the allocation of income from abroad with a presence in territory) ):

1. Model 200: Statement of the Tax on Companies and Income Tax of non-residents (permanent establishments and entities in the system of allocation of income constituted abroad with presence in the Spanish territory), as set out in Annex I to this order.

The model 200 in print consists of two copies, one for the Administration and one for the declarant.

2. Model 220 (electronic format): Statement of Tax on Sociedades-Regime of fiscal consolidation for tax groups, as set out in Annex II of this order.

b) Income or return documents:

1. Model 200: Document of income or return of the Company Tax, which is listed in Annex I of this order. The number of supporting documents to be included in this model shall be a sequential number, the first three digits of which shall correspond to code 200. However, in the case referred to in Article 2.3 of this Order, the number of supporting documents shall start with code 204.

2. Model 206: Income tax or non-resident income tax refund (permanent establishments and entities under the allocation of income from abroad with presence in the territory of the country) (Spanish), set out in Annex I of this order. The number of supporting documents to be included in that model shall be a sequential number, the first three digits of which shall correspond to code 206. However, in the case referred to in Article 2.3 of this Order, the number of supporting documents shall start with code 205.

3. Model 220 (electronic format): Document of entry or return of the Tax on Sociedades-Regime of fiscal consolidation, which is listed in Annex II of this order. The number of supporting documents to be included in that model shall be a sequential number, the first three digits of which shall correspond to code 220.

Each of the documents of entry or return of the models 200 and 206 consists of one copy for the Administration, one for the declarant and one for the contributing Entity.

2. The model 200, which appears as Annex I of this order, is applicable, in general, to all taxable persons of the Tax on Companies and all taxpayers for the Income Tax of non-residents (establishments permanent entities and entities under the jurisdiction of the allocation of foreign income with a presence in Spanish territory) obliged to submit and subscribe to the declaration for any of these taxes.

3. Model 220, set out in Annex II to this order, is applicable to tax groups, including cooperatives, which are taxed under the special tax arrangements laid down in Chapter VII of Title VII of the recast of the Law of the Corporation tax, approved by Royal Decree-Law 4/2004 of 5 March and Royal Decree 1345/1992 of 6 November 1992 laying down rules for the adaptation of the provisions governing taxation of the benefit consolidated groups of cooperative societies respectively.

Article 2. Form of presentation of models 200 and 220 of the declaration of the tax on companies and the income tax of non-residents (permanent establishments and entities in the system of income allocation incorporated abroad with a presence in Spanish territory).

1. The declaration of the Tax on Companies and the Income Tax of non-residents (permanent establishments and entities in the system of allocation of income constituted abroad with presence in Spanish territory), model 200, submit in accordance with the model approved in the preceding article of this order, signed by the declarant or by the legal representative or legal representatives thereof and duly completed all the data relating to the data collected in the same. The presentation of the declarations corresponding to the model 200 shall be carried out either by form or by means of telematics in accordance with the forms and conditions referred to in Article 6.1 of this order. The submission of the declarations corresponding to the model 200 shall be compulsory by means of telematics for the assumptions referred to in Article 5.2 of this order.

The declarants obliged to keep their accounts in accordance with the rules established by the Banco de España shall complete the data relating to the balance sheet, profit and loss account and the status of changes in the net worth which, in the 200 model, are incorporated for these declarants, replacing those that are generally included.

Also, the declarants to which the Accounting Plan of the insurance entities approved by Royal Decree 1317/2008, dated July 24, as amended by Royal Decree 1736/2010, of 23 of 23, is mandatory. (a) December shall complete the data relating to the balance sheet, profit and loss account and status of changes in the net worth which, in the model 200, are incorporated for these declarants, replacing those which are generally included.

In relation to the institutions of collective investment, both financial and real estate, will be attended to what is foreseen in Circular 3/2008, of September 11, of the National Commission of the Market of Values, on norms accounting, annual accounts and statements of information reserved for collective investment institutions. Therefore, these institutions shall also fill in the balance sheet data, profit and loss account and status of changes in equity, in a specific paragraph to replace those that are included in the balance sheet. general.

The declarants obliged to keep their accounts in accordance with Order EHA/1327/2009 of 26 May on special rules for the production, documentation and presentation of the accounting information of the guarantee companies reciprocal, complete the data relating to the balance sheet, profit and loss account and status of changes in the net worth which, in the model 200, is incorporated for these declarants, replacing those that are generally included.

2. For the presentation of the model 200 by means of the pre-printed model, the envelope of the consignment set out in Annex IV of the Order HAC/1163/2004 of 14 April, approving the models of declaration-liquidation of the tax on the Companies and the Income Tax of non-residents corresponding to permanent establishments and to entities under arrangements for the allocation of income constituted abroad with presence in Spanish territory for the tax periods initiated between 1 January and 31 December 2003, instructions concerning the procedure are given declaration and entry and set out the general conditions and procedure for their telematic presentation.

3. Except where the telematic presentation is compulsory, the models of the declaration on the role of the corporate tax and the non-resident income tax (permanent establishments and entities in the country) shall be valid. (a) the arrangements for the allocation of income abroad with a presence in the Spanish territory) adjusted to the contents of the model 200 which are generated exclusively through the use of the printing service developed for these purposes by the State Administration of Tax Administration and which presents the following features:

a) Does not require the incorporation of identifying labels since such printing generates the label's own barcode, with the holder's identifying data.

b) Once the declaration has been filed with the contributing entity, it should not be overwritten or referred to the State Tax Administration Agency, as opposed to the statements in the official preprint. Therefore, both declaration formats incorporate different supporting numbers.

(c) The data printed in these statements and their corresponding income or return documents shall prevail over any changes or manual corrections they may contain, so they shall not have any effect on the Tax Administration.

However, for security reasons, in the entry and return documents the print service leaves the NIF data blank, which must be manually completed.

Also, at the time of filing with the Contributing Entity, the customer account code may be modified with respect to the one that is printed in the return and return document.

4. The presentation of the Corporate Tax returns for tax groups, including cooperatives, which are taxed under the tax consolidation scheme laid down in Chapter VII of Title VII of the text recast of the Companies Tax Law and Royal Decree 1345/1992 of 6 November, respectively, will be carried out by means of telematics in accordance with the general conditions referred to in Article 6 of this order.

The statements which, in accordance with the provisions of Article 65 (3) of the recast of the Law on Corporate Tax, are required to formulate each of the companies belonging to the group, including the dominant company or group head entity, shall be formulated in the model 200, which shall be completed at all its ends, until the amount of theoretical liquid amounts to be encrypted which under individual taxation would have to be entered or received by the respective entities. Such declarations shall be submitted by telematics. In addition, where the settlement contained in those declarations results in a negative or zero tax base, all data relating to allowances and deductions shall, however, be entered in the models 200.

In the case above, the dominant companies or group-heading entities shall record, in the corresponding paragraph of the model 220, the secure verification code of each of the individual declarations of the companies that are members of the company, including the statement of the parent company or group head entity, as referred to in the preceding paragraph.

5. The taxable person or taxpayer shall submit jointly with the declaration, model 200, either by way of introduction in the consignment envelope which corresponds to it, or in accordance with the provisions of Article 7.4 of that order where the statement is submitted by telematics, the following duly completed documents:

a) Fotoscopy of the card of the Tax Identification Number, in the case of not having identifying labels (only in case of presentation of the declaration on preprinted paper).

(b) Liabilities to corporate tax liabilities which include in the taxable amount certain positive income obtained by non-resident entities as provided for in Article 107 of the recast of the Tax Act on Companies, they shall also provide the following data relating to each of the non-resident entities on Spanish territory:

1. No. Balance and profit and loss account.

2. Justification of taxes satisfied with respect to the positive income to be included in the tax base.

(c) Taxpayers for the Income Tax of non-residents (permanent establishments and entities under the allocation of income from abroad with a presence in Spanish territory) shall include, in their the information report referred to in point (b) of Article 18 (1) of the Non-Resident Income Tax Act.

(d) taxable persons or taxpayers to whom a proposal for the prior assessment of transactions carried out between persons or entities has been approved to them, the report referred to in Article 29 of the Corporation Tax Regulation.

(e) The taxable persons to whom the provisions of Article 15 or Article 45, both of the Company Tax Regulation, apply to them, shall present the information provided for in those Articles.

(f) Communication on the materialisation of advance investment and its financing system, carried out from future allocations to the reserve for investments in the Canary Islands, as provided for in Article 27 (11) of the Treaty. Law 19/1994, of 6 July, amending the Economic and Fiscal Regime of the Canary Islands.

6. Where a correction to the profit and loss account result, as a decrease, has been entered in the statement of an amount equal to or greater than EUR 50 000 in the paragraph corresponding to ' other corrections to the result of the account losses and gains " (box 414 on page 13 of the declaration model), the taxpayer, prior to the submission of the declaration, shall describe the nature of the adjustment made through the form set out in Annex III to the present order. The submission of the said form will be carried out by means of telematics through the electronic headquarters of the State Administration of Tax Administration (electronic address https://www.agenciatributaria.gob.es), in accordance with the procedure set in article 7.4 of this order.

7. In addition, prior to the submission of the declaration, additional information shall be requested where the amount of the deduction generated in the financial year (irrespective of whether it is applied or left for future financial years) is equal to or more than EUR 50,000 in the following deductions:

(a) Deduction for reinvestment of extraordinary profits (Article 42 of the recast of the Companies Tax Act corresponding to box 138 on page 16 of the declaration model): to be identified the goods transmitted and the goods in which the investment materialises.

b) Deduction for environmental investments (Article 39 of the recast of the Companies Tax Act corresponding to Box 792 on page 17 of the declaration model): investments must be identified performed.

(c) Deduction for research and development and technological innovation activities (Article 35 of the recast of the Companies Tax Act corresponding to box 798 of page 17 of the model declaration): the investments and expenses arising from the right to the deduction shall be identified.

d) Deduction for export activities (Article 37 of the recast of the Companies Tax Act corresponding to box 813 on page 17 of the declaration model): investments and expenditure shall be identified which give rise to the right of deduction.

The additional information described in this section will be provided through the form set out in Annex III to this order. The submission of the said form will be carried out by means of telematics through the electronic headquarters of the State Administration of Tax Administration (electronic address https://www.agenciatributaria.gob.es), in accordance with the procedure set in article 7.4 of this order.

8. For the presentation of the models of declaration in the cases in which, in accordance with the provisions of the Economic Concert with the Autonomous Community of the Basque Country, approved by Law 12/2002, of 23 May, or in the Economic Convention between the State and the Comunidad Foral de Navarra, approved by Law 28/1990 of 26 December, the declarant is subject to the rules of the State or the tax group is subject to the system of fiscal consolidation corresponding to the State administration and should be taxed jointly by both the state and the foreign administrations. following rules:

(a) For the declaration to be made to the State Administration, the form and place of presentation shall be those which correspond, according to the model in question, to those which are regulated in this order. For the declaration to be presented to the Foral Diputations of the Basque Country or to the Community of Navarre, the form and place shall correspond according to the corresponding foral regulations, having to be carried out, before each of these Administrations, revenue or request for repayment which, pursuant to Articles 18 and 20 of the Economic Agreement with the Autonomous Community of the Basque Country and Articles 22 and 27 of the Convention between the State and the Community from Navarre, proceed, using the documents of entry and return approved by the regulations (a) without prejudice to the possibility that, where appropriate, the models of declaration approved in Article 1 (1) (a) of this order may be submitted.

(b) In the case of tax groups, the group's member companies shall, in turn, present the individual tax returns, model 200, as referred to in Article 2.4 of this order in respect of each of such tax administrations, state or foreign, in accordance with their procedural rules.

Article 3. Places of presentation and entry of model 200 of the declaration of the tax on companies and the income tax of non-residents (permanent establishments and entities in the system of allocation of income), in case of presentation in paper.

1. At the time of filing the declaration, taxable persons or taxpayers shall enter the tax liability resulting from the autoliquidation practiced.

For the income of the tax liability resulting from the autoliquidation practiced, the corresponding income or return document of those listed in Annex I of this order must be used.

The filing and income resulting from the self-validation by the Company Tax or by the Income Tax of non-residents (permanent establishments and entities under the allocation of income (a) a foreign country with a presence in Spanish territory) practiced by the 200 model shall be made in any of the collaborating entities in the management of the collection (banks, savings banks or credit unions) in Spanish territory, for (i) which it will be necessary for the declaration to bear the relevant identification labels provided by the State Tax Administration Agency. Identification labels shall not be required where the paper declaration has been obtained through the printing service provided by the State Tax Administration Agency.

2. The entry or return document corresponding to those set out in Annex I to this order must be used by the taxable person or taxpayer where the return, which is the subject of the reverse charge, is made by the taxable person or taxpayer. carry out by bank transfer, without prejudice to the possibility of ordering the repayment by means of the Bank of Spain's cross-check issue where it cannot be effected by bank transfer for the purposes of circumstance referred to in paragraph 3 of this Article.

The presentation of the model 200, the result of which is to be returned, shall be made in any contributing entity in Spanish territory, in which the taxable person or taxpayer has an account open to his name, in which he wishes receive the amount of the refund, for which it will be necessary for the declaration to bear the corresponding identification labels provided by the State Tax Administration Agency. Identification labels shall not be required where the paper declaration has been obtained through the printing service provided by the State Tax Administration Agency.

However, when the taxpayer requests the return by bank transfer in an account opened in credit institution that does not act as a contributor to the collection management, the statement must be filed in the offices of the State Tax Administration Agency.

3. By way of derogation from the foregoing paragraph, where the taxable person or taxpayer does not have an open account with a credit institution in Spanish territory, that circumstance may be indicated by accompanying the written statement addressed. the holder of the Delegation of the State Tax Administration Agency in whose territorial demarcation the taxable person or taxpayer has his domicile, who, in the light of the same, and prior to the relevant checks, shall order, if proceeds, the performance of the corresponding return by means of the cross-check of the Banco de España.

In this case, as well as when the taxpayer or taxpayer is unable to present the declaration through collaborating entities as provided in the last paragraph of the previous paragraph, the model 200 declaration is submit directly, by personal delivery, to the Delegation of the State Tax Administration Agency or any of its dependent Administrations in whose territorial demarcation the taxable person has his tax domicile or taxpayer.

4. Similarly, the corresponding return or return document of those listed in Annex I of this order must be used by the taxable person or taxpayer if in the tax period there is no liquid to enter or return or where the taxable person or taxpayer renounces the return resulting from the self-clearance practiced.

In these cases, the model 200 declaration shall be submitted in the places referred to in the last subparagraph of paragraph 3 above. The presentation may be made directly, by personal delivery in those offices, or by registered post addressed to them.

5. Taxable persons who are covered by the current account system in tax matters governed by Royal Decree 1065/2007 of 27 July 2007 approving the General Rules of Procedure and the management and administrative procedures tax inspection and development of the common rules of procedures for the application of taxes (Articles 138 to 143), where, not being required for their telematic presentation, they choose to present the corresponding model on paper, make such presentation in the appropriate Delegation or Administration.

Article 4. Payment of the tax debts resulting from the declarations of the Corporate Tax and the Income Tax of non-residents corresponding to permanent establishments and entities in the system of allocation of income abroad with a presence in Spanish territory, models 200 and 220, by direct debit.

1. Taxable persons, taxpayers or the dominant companies or entities headed by groups whose tax period has ended on 31 December 2010, which carry out the telematic presentation of the company's declaration of tax and of the Income Tax of non-residents (permanent establishments and entities under the allocation of income constituted abroad with presence in Spanish territory), may use as a means of payment of the tax debts resulting from the same bank address in the deposit entity acting as Member of the management of the collection (Banco, Caja de Ahorro o Cooperativa de credit), sita in Spanish territory where the account in which the payment is located is open to its name.

2. The bank address referred to in the preceding paragraph may be made from 1 July to 20 July 2011, both inclusive.

3. The State Tax Administration Agency shall communicate the order or orders of the bank's direct debit, taxpayer or parent company or group head entity to the designated contributing entity, which shall proceed, in the the date on which it is indicated, which will coincide with the last day of payment in voluntary period, to take into account the amount domiciled, entering it into the restricted account of collaboration in the collection of the taxes. Subsequently, the said entity shall transmit to the taxpayer supporting the income made, in accordance with the specifications set out in Article 3 (2) of Order EHA/2027/2007 of 28 June, for which it is partially developed. Royal Decree 939/2005 of 29 June, approving the General Rules of Collection, in relation to the credit institutions that provide the service of collaboration in the management of the State Administration Agency Tax, which will serve as a document proving the income made in the Public Treasury.

4. Persons or entities authorized to submit by means of telematics, in the terms set out in Article 5 of this order, statements on behalf of third parties, in accordance with the provisions of Royal Decree 1065/2007, of 27 July, approving the General Rules of Procedure and the procedures for the management and inspection of taxes and the development of common rules for the procedures for the application of taxes (Articles 79 to 81) and the Order HAC/1398/2003 of 27 May 2003 laying down the assumptions and conditions under which it may be made In the case of the social partnership in the management of taxes, and it extends expressly to the telematic presentation of certain models of declaration and other tax documents, they may, by this means, transfer the orders of (a) the address of the third party to whom they represent.

5. In any event, the payments shall be deemed to have been made on the date of charge in the account of the addresses, considering the evidence of the income made which is issued by the deposit institution in accordance with the terms set out in paragraph 3. previous.

Article 5. Scope of application of the system for the telematic presentation of the declarations of the Corporate Tax and the Income Tax of non-residents corresponding to permanent establishments and entities in the system of income allocation incorporated abroad with a presence in Spanish territory.

1. The telematic presentation of the tax declaration on the tax consolidation system for tax groups, model 220, corresponding to the administration of the State, will be binding in any event.

2. The telematic presentation of the declaration of the corporate tax and the income tax of non-residents (permanent establishments and entities in the system of allocation of income constituted abroad with presence in Spanish territory), model 200, shall be binding on the taxable persons attached to the Central Delegation of Large Contributors or to the Large Enterprise Management Units of the Tax Office, for all taxable persons who have the form of a limited liability company or limited liability company, as well as for those entities having to submit the additional information to the declaration via the form set out in Article 2 (6) and (7) of this order.

3. The declarations to be submitted to the State Administration by taxpayers subject to the foral regulations may either use the 200 and 220 models approved in this order by making their presentation by telematic, or the model approved by the relevant foral regulations. If the model approved by the föral legislation is presented, the documents for entry or return which are approved in Annexes I and II of this order, which may be obtained from the electronic headquarters of the State Agency, shall be used. Tax administration on the Internet, e-mail address https://www.agenciatributaria.gob.es. In this case, the places of presentation shall be those set out in Article 3 of this order.

In order to obtain the declarations to be presented to the Foral Diputaciones of the Basque Country and the Community of Navarra, referred to in Article 2.8 of this order, the taxable persons or taxpayers may connect to the website of the State Agency for Tax Administration on the Internet, e-mail address https://www.agenciatributaria.gob.es and, within the "my files" section, select the statement presented to the State administration and print a copy of the same, for presentation to the Deputaciones Forales del País Vasco and before the Comunidad Foral de Navarra, using as a document of entry or return the one corresponding to those approved by the Diputaciones Forales of the Basque Country and by the Comunidad Foral de Navarra.

4. The persons or entities authorized to submit statements on behalf of third parties by means of telematics, in accordance with the provisions of Royal Decree 1065/2007 of 27 July 2007 on the General Rules of Procedure actions and procedures for the management and tax inspection and development of the common rules for the procedures for the application of taxes, and in Order HAC/1398/2003 of 27 May 2003 laying down the conditions and conditions for the application of the rules in which the social partnership in the management of the taxes may be effective, and extends this expressly to the telematic presentation of certain models of declaration and other tax documents, they may make use of that faculty, in respect of the declarations that are approved in this order.

5. From 27 July 2015, the telematic presentation of the Company Tax and Non-Resident Income Tax declaration (permanent establishments and entities under the income allocation regime) cannot be made. model 200. After that date, the presentation of the declaration shall be made by means of the corresponding form of form.

Article 6. General conditions for the telematic presentation of the declarations of the Tax on Societies and the Income Tax of non-residents corresponding to permanent establishments and entities in the system of income allocation incorporated abroad with a presence in Spanish territory.

1. The telematic presentation of the declarations shall be subject to the following conditions:

(a) The declarant must have a Fiscal Identification Number (N.I.F.).

b) The declarant must have an X.509.V3 electronic certificate issued by the National Mint and Timbre-Real Casa de la Moneda, or any other electronic certificate admitted by the Agency, installed in the browser. State of Tax Administration, in accordance with the provisions of Order HAC/1181/2003 of 12 May 2003 laying down specific rules on the use of electronic signatures in tax relations by electronic means, information technology and telematics with the State Tax Administration Agency. If the telematic presentation is made by a person or entity authorized to file statements representing third parties, it shall be said person or authorized entity who must have their certificate installed in the browser electronic.

c) You can download from the e-mail address https://www.agenciatributaria.gob.es, programs that will allow you to complete the forms adjusted to the contents of the models approved by this order that will appear in the computer screen and thus obtain the file with the statement to be transmitted, or transmit a file of the same characteristics as the one generated with the completion of the said forms.

(d) The telematic presentation of the declaration of the corporate tax and the income tax of non-residents corresponding to permanent establishments and entities under the allocation of income the foreign national with a presence in Spanish territory (models 200 or 220) may be made by the taxpayer through the electronic headquarters of the State Agency of Tax Administration on the Internet, electronic address https://www.agenciatributaria.gob.es.

2. In the case of declarations to be entered, the telematic transmission of the declaration must be carried out on the same date as the entry resulting from the declaration. However, in the event of technical difficulties preventing the telematic transmission of the declaration on the same date of entry, such telematic transmission may be carried out until the fourth working day following the date of entry into force. of the income.

3. In cases where formal-type anomalies are detected in the telematic transmission of declarations, this circumstance shall be brought to the attention of the declarant by the system itself by means of the corresponding error messages, in order to (a) to be corrected.

Article 7. Procedure for the telematic presentation of the declarations of the Tax on Societies and the Income Tax of non-residents corresponding to permanent establishments and entities in the system of allocation of income abroad with a presence in Spanish territory.

1. In case of declarations to be entered, the procedure to be followed for submission shall be as follows:

(a) First, the declarant or presenter shall communicate with the collaborating entity either by means of telematics, directly or through the website of the State Agency for Tax Administration on the Internet, or by going to their offices, to make the corresponding income and to provide the following data:

1. N.I.F. of the taxable person, taxpayer or the parent company or group header entity (9 characters).

2. The period the declaration corresponds to = 0A (zero A).

3. Entry or Return Document:

Corporate Tax = 200. Fiscal year 2010.

Income tax of non-residents (permanent establishments and entities under arrangements for the allocation of foreign income with a presence in Spanish territory) = 206. Fiscal year: 2010.

Corporate tax (tax groups) = 220. Fiscal year 2010.

4. º Type of self-validation = "I" Income.

5. º Amount to enter (must be greater than zero), expressed in euros.

The contributing entity, once the revenue has been entered, will assign a Full Reference Number (NRC) that will generate informatically using a cryptographic system that uniquely relates the NRC to the amount entered.

At the same time, it shall transmit or deliver, in the form of data transmission, a receipt containing at least the specifications contained in Article 3 (3) of Order EHA/2027/2007 of 28 June 2001. Royal Decree 939/2005 of 29 June, under which the General Recovery Regulation is adopted, in relation to the credit institutions which provide the service of collaboration in the management of the Agency State Tax Administration.

(b) The declarant shall connect to the electronic headquarters of the State Agency for Tax Administration on the Internet, e-mail address https://www.agenciatributaria.gob.es and select the tax concept and the type of declaration to transmit. Once selected, it will introduce the NRC provided by the collaborating entity, except that it is excepted from entering the tax liability for being integrated in a tax group, including those of cooperatives, that are taxed by the tax regime Special provisions laid down in Chapter VII of Title VII of the recast of the Companies Tax Act and Royal Decree 1345 /1992, respectively, which have received the payment procedure by means of direct debit Article 4 of this order or which has been received in the tax system.

(c) You will then proceed to transmit the corresponding declaration with the electronic signature generated when you select the X.509.V3 electronic certificate issued by the National Currency and Timbre Factory-Royal Mint, or any other electronic certificate admitted by the State Tax Administration Agency.

If the presenter is a person or entity authorized to file statements representing third parties, the signature corresponding to his or her certificate will be required.

d) If the declaration is accepted, the State Tax Administration Agency will return the data from the income or return document, model 200, 220 or 206 as appropriate, validated by a secure code of 16-character verification, in addition to the presentation date and time.

In the event that the presentation is rejected, the description of the detected errors will be displayed on screen. In this case, the same should be done with the help program with which the file was generated, or in the input forms, or by repeating the presentation if the error was caused by another reason.

The presenter must print and retain the accepted declaration, as well as the return or return document, duly validated with the corresponding secure verification code.

2. If the result of the declaration is to be returned, both with a return request and with a waiver of the same, as if in the tax period there is no liquid to enter or to return, it will proceed as follows:

(a) The declarant or presenter shall connect to the electronic headquarters of the State Agency for Tax Administration on the Internet, e-mail address https://www.agenciatributaria.gob.es and select the tax concept and the type of statement to be transmitted.

(b) The corresponding declaration will then be transmitted with the electronic signature generated when the electronic certificate X.509.V3 issued by the National Mint and Timbre-Real Casa de la Moneda is selected, or any other electronic certificate admitted by the State Tax Administration Agency.

If the presenter is a person or entity authorized to file statements representing third parties, the signature corresponding to his or her certificate will be required.

c) If the declaration is accepted, the State Tax Administration Agency will return the data from the income or return document, model 200, 220 or 206 as appropriate, validated with a secure code of 16-character verification, in addition to the presentation date and time.

In the event that the presentation is rejected, the description of the detected errors will be displayed on screen. In this case, the same should be done with the help program with which the file was generated, or in the input forms, or by repeating the presentation, if the error was caused by another reason.

The presenter must print and retain the accepted declaration, as well as the duly validated return or return document with the corresponding secure verification code.

3. If the result of the statements corresponding to the 200 models (mandatory telematic presentation assumptions) and 220 is to be entered and presented with request for compensation, deferment or fractionation, or debt recognition, it will be pursuant to Articles 71 et seq. of Law 58/2003 of 17 December 2003, General Tax and 55 et seq. of the General Rules of Collection, adopted by Royal Decree 939/2005 of 29 July and Articles 65 of The General Tax Law and 44 et seq. of the General Rules of Collection, respectively.

The procedure for telematic transmission of declarations with application for deferment or fractionation, recognition of debt with a request for compensation or simple recognition of debt shall be that provided for in paragraphs prior to the submission of the declaration, the presenter shall obtain, in addition to the secure verification code, a settlement key with which he may, if he wishes, request compensation, deferment or fractionation at the same time of obtaining this key with the link enabled to This effect, or at a later time in the electronic headquarters of the State Administration of Tax Administration on the Internet, electronic address https://www.agenciatributaria.gob.es, through the option Procedures, Services and Formalities (Information and Registration) /Recaudation.

4. Where the declaration is submitted by means of telematics and the taxpayer must accompany the declaration itself with the additional information required by Article 2 (6) and (7) of that order or the communication referred to in Article 2 (7) of the (f) Article 2 (5) (f) of this order shall be used for the specific forms defined for this purpose and which the taxpayer shall submit by means of telematics prior to the submission of the declaration. To do this, you will need to connect to the website of the State Administration of Tax Administration on the Internet (https: //www.agenciattributaria.gob.es) and, within the option of Taxes, through Procedures, Services and Formalities (Information and Register), select the appropriate tax concept and the corresponding procedures for the procedure assigned to the models 200 and 206.

When the declaration is submitted by means of telematics and the contributors must accompany it any documentation, requests or manifestations of options not expressly contemplated in the own model of declaration, in (c), in particular, those referred to in Article 2 (5) (b), (c), (d) and (e) of that order, and in cases where the declaration is to be returned, those applying for repayment by means of a cross-check by the Bank of Spain, documents, applications or demonstrations shall be submitted to the Agency's electronic register State of Tax Administration, for which the declarant must connect to the electronic headquarters of the State Agency of Tax Administration on the Internet, electronic address https://www.agenciatributaria.gob.es and, within the option of Taxes through Procedures, Services and Procedures (Information and Registration), select the appropriate tax concept and the processing of additional documentation that corresponds according to the procedure assigned to the models.

5. Notwithstanding the foregoing, the taxable persons or the dominant companies or entities heading groups which are under the current account system in the field of taxation shall take account of the procedure laid down in the Order of December 22, 1999, establishing the procedure for the telematic presentation of statements-settlements that generate debts or credits to be recorded in the current account in tax matters.

Article 8. Time limit for the submission of models 200 and 220 of the corporate tax and non-resident income tax (permanent establishments and entities on the basis of the allocation of income from abroad) presence in Spanish territory) by means of paper printed or by means of telematics.

1. In accordance with the provisions of Article 136 (1) of the recast of the Companies Tax Act, the model 200 of the company tax declaration approved in Article 1 of this order shall be presented in the the period of the 25 calendar days following the six months following the end of the tax period.

Any taxable person whose period of return was initiated prior to the entry into force of this order, in accordance with the provisions of the preceding paragraph, shall submit the declaration within 25 days. natural following the entry into force of this same order, unless they have chosen to make the declaration using the models contained in Order EHA/1338/2010 of 13 May, which approved those applicable to the tax periods initiated between 1 January and 31 December 2009, in which case the time limit for filing shall be as set out in the previous paragraph.

2. According to the provisions of Articles 21 and 38 of the Recast Text of the Income Tax Law, approved by Royal Legislative Decree 5/2004 of 5 March, the model 200 of the Income Tax declaration of non-residents Residents (permanent establishments and entities on the basis of income granted abroad with a presence in Spanish territory) shall be submitted within 25 calendar days following the six months following the date of the entry into force of this Regulation. conclusion of the tax period.

However, when in accordance with the provisions of Article 20 (2) of the Non-Resident Income Tax Act, the tax period for the cessation of the activity of a non-resident is terminated. permanent establishment or, otherwise, the disaffection of the investment on its day in respect of the permanent establishment, as well as in the cases where the transfer of the permanent establishment to another person occurs physical or entity, those in which the central house transfers its residence, and when the holder dies of the permanent establishment, the time limit for filing shall be one month from the date on which any of the assumptions referred to in this paragraph occur.

Likewise, entities under the jurisdiction of the allocation of foreign income with a presence in Spanish territory, in the event that they cease their activity, will have a period of one month from the date on which they are produce the eesc to present the Non-Resident Income Tax return.

The taxpayers referred to in this paragraph, the time limit for which the declaration has been initiated before the date of entry into force of this order, shall be required to present the declaration within 25 days. natural following that date, unless they have chosen to present the declaration using the models and in accordance with the procedure contained in Order EHA/1338/2010 of 13 May, cited above, in which case the period of Presentation shall be as set out in the preceding paragraphs, as appropriate.

3. In accordance with Article 82 (2) of the recast text of the Company Tax Act, the model 220 of the declaration approved in Article 1 of this order shall be submitted within the time limit corresponding to the the individual tax return of the parent company or group head entity.

Single end disposition. Entry into force.

This order will take effect on July 1, 2011.

Madrid, May 9, 2011. -Vice President of the Government and Minister of Economy and Finance, Elena Salgado Méndez.

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