The Special Tax Regulation, approved by Royal Decree 1165/1995 of 7 July, as amended by Royal Decree 191/2010 of 26 February, enables the Minister for Economic Affairs and Finance to approve new models of information statements in the field. Under this authorisation, and as provided for by Order PRE/3581/2007 of 10 December 2007 establishing the departments of the State Tax Administration Agency and granting them functions and powers, they have been approved. Models 513 " Tax on Electricity. Annual activity declaration ', approved by Order EHA/3345/2010 of 17 December 2010, approving the model 513,' Electricity tax. Annual activity declaration 'and the deadline and the procedure for its submission, 521' Quarterly Relationship of First Materials Delivered ', approved by Order EHA/2770/2010 of 26 October, approving the model 521 "Quarterly First Material Relationship" and the time limit and the procedure for its submission and 522 "Quarterly Party of Products referred to in Article 108b of the Special Tax Regulation", approved by the Resolution of 1 July 2010, of the Department of Customs and Excise of the State Agency Tax administration approving the model 522 "Quarterly part of the products referred to in Article 108b of the Special Tax Regulation" and setting the time limit and the procedure for its submission, in relation to the with which it is appropriate that their presentation can be carried out through the procedures of social collaboration.

Additionally, model 552 has been deleted by Order EHA/3363/2010 of 23 December, amending Order EHA3482/2007 of 20 November, for which certain models are approved, are recast and updated various management rules in relation to the Special Tax on Manufacture and the Tax on Retail Sales of Certain Hydrocarbons and amending Order EHA/130 8/2005 of 11 May, approving the model 380 of declaration-settlement of the value added tax on transactions treated as imports, the place, shape and time of the presentation are determined, as well as the general conditions and the procedure for submission by telematic means.

In the light of the above two paragraphs, it is appropriate to amend Order HAC/1398/2003 of 27 May 2003 laying down the conditions and conditions under which social partnership can be effectively implemented in the management of the taxes, and it extends expressly to the telematic presentation of certain models of declaration and other tax documents.

Law 58/2003, of December 17, General Tax, in Article 92.3 extends the social collaboration to the presentation and referral to the tax administration of self-oliquidations, declarations, communications or any another document with a tax transcendence. Similarly, in Article 92.4 it is established that the tax administration may point out the requirements and conditions for social collaboration to be carried out through the use of electronic, computer and electronic means telematics.

The General Rules of Procedure and the procedures for the management and inspection of taxes and the development of the common rules of procedures for the application of taxes, approved by Royal Decree 1065/2007, of 27 Article 79,4 provides that the tax administration shall establish the conditions and conditions for the signing of the social partnership agreements referred to in Article 92.2 of Law 58/2003 of 17 December, General Tax. In the field of State competence, they shall be established by order of the Minister for Economic Affairs and Finance.

Finally, the second paragraph of Article 81.2 of the General Regulation provides that in the field of State competence, the Minister for Economic Affairs and Finance shall establish by ministerial order the requirements and conditions of the for the submission and referral of statements, communications or any other document with a tax significance through the use of electronic, computer and electronic means and techniques within the framework of the partnership agreements social.

In its virtue, I have:

Single item. Amendment of Order HAC/1398/2003 of 27 May laying down the conditions and conditions under which social collaboration may be effective in the management of taxes, and extends expressly to the telematic presentation of certain statement models and other tax documents.

Paragraph 2 of the single additional provision of Order HAC/1398/2003 of 27 May 2003 laying down the conditions and conditions under which social collaboration can be effectively implemented in the management of taxes, and extends expressly to the telematic presentation of certain models of declaration and other tax documents, as amended in the following terms:

" 2. 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 for the development of the common rules of procedures for the application of taxes, may make use of such powers in respect of the following declarations and documents:

Accounting for product movements.

Accompanying, administrative, and commercial documents.

Simplified accompanying, administrative, and commercial documents.

Delivery notes issued within the en route sales procedure.

Receipts and delivery vouchers used in aircraft and craft avittualling.

DDC Model. Tax on Hydrocarbons. Centralized quota breakdown declaration.

DCC Model. Excise duties on Alcohol and Alcoholic Beverages, Tobacco and Electricity Work. Centralized quota breakdown declaration.

Model DDE. Tax on Retail Sales of Certain Hydrocarbons. Statement of breakdown by establishments.

RBRC Model. Tax on Alcohol and Derived Beverages. Artisanal and harvester distillation schemes. Relationship of beneficiaries of the harvest scheme.

Model 504. Special Manufacturing Taxes. Application for authorisation to receive products from the rest of the European Union.

Model 506. Special Manufacturing Taxes. Return request for tax warehouse introduction.

Model 507. Special Manufacturing Taxes. Return request in the guaranteed shipping system.

Model 508. Special Manufacturing Taxes. Return request in the distance sales system.

Model 509. Special Manufacturing Taxes. Part of incidents.

Model 510. Special Manufacturing Taxes. Declaration of operations for the reception of products from the rest of the European Union.

Model 511. Special Manufacturing Taxes. Monthly product delivery note relationship with the tax payable at reduced rate, issued by the en route sales procedure.

Model 512. Tax on Hydrocarbons. The annual rate of product recipients of the second rate.

Model 513. Tax on Electricity. Annual activity statement.

Model 517. Special Manufacturing Taxes. Request for tax marks from the special tax management office.

Model 518. Tax on Alcohol and Derived Beverages. Job Statement.

Model 519. Tax on Alcohol and Derived Beverages. Part of incidents in work operations.

Model 520. Tax on Alcohol and Derived Beverages. Result part in job operations.

Model 521. Quarterly ratio of first subjects delivered.

Model 522. Quarterly part of the products referred to in Article 108b of the Excise Regulation.

Model 524. Excise on Alcohol and Alcoholic Drinks. Return request.

Model 544. The ratio of payments made by means of bonified gas-diesel and gas-bonified cards.

Model 545. Relationship of supplies of fuels made in the framework of the inter-nation relations with the return of the Tax on Hydrocarbons.

Model 546. Relationship of gas oil supplies marked to vessels with return of the Hydrocarbon Tax.

Model 547. Tax on Hydrocarbons. Relationship of credits made to gas oil retailers to be subsidised by specific payment institutions.

Model 551. Special Manufacturing Taxes. Weekly relationship of accompanying documents issued.

Model 553. Tax on Fermented Wine and Drinks. Declaration of operations in factories and tax warehouses for wine and fermented beverages.

Model 554. Tax on Alcohol and Derived Beverages. Declaration of operations in alcohol factories and tax warehouses.

Model 555. Intermedia Products Tax. Declaration of operations in intermediate product tax warehouses and factories.

Model 556. Tax on Alcohol and Derived Beverages. Declaration of operations in the intermediate products factories of Article 32 of Law 38/1992, of 28 December, of Excise.

Model 557. Tax on Alcohol and Derived Beverages. Declaration of operations in factories and tax warehouses of derived beverages.

Model 558. Beer tax. Declaration of operations in breweries and beer tax warehouses.

Model 559. Tax on Alcohol and Derived Beverages. Artisanal and harvester distillation schemes. Declaration-settlement.

Model 560. Tax on Electricity. Declaration-settlement.

Model 561. Beer tax. Declaration-settlement.

Model 562. Intermedia Products Tax. Declaration-settlement.

Model 563. Tax on Alcohol and Derived Beverages. Declaration-settlement.

Model 564. Tax on Hydrocarbons. Declaration-settlement.

Model 566. Tax on Tobacco Labours. Declaration-settlement.

Model 569. Tax on Retail Sales of Certain Hydrocarbons. Declaration-settlement and Relation of exempt supplies and self-consumption.

Model 570. Tax on Hydrocarbons. Declaration of operations in hydrocarbon tax warehouses and factories.

Model 572. Tax on Hydrocarbons. Return request.

Model 580. Tax on Tobacco Labours. Declaration of operations in factories and tax warehouses for tobacco products.

Model 590. Special Manufacturing Taxes. Request for export refund or issue.

Model 380. Value added tax. Operations assimilated to imports. Declaration-settlement ".

Single end disposition. Entry into force.

This Order shall enter into force on the day following that of its publication in the "Official State Gazette".

Madrid, March 29, 2011. -Vice President of the Government and Minister of Economy and Finance, Elena Salgado Méndez.