The Tax Agency in compliance with the provisions of article 96 of Law 58/2003 of 17 December, General Tax and with the support, in turn, of Law 11/2007, of 11 June, of electronic access of citizens In recent years, the Public Services has been paying special attention to the possibilities offered by new technologies to make it easier for citizens to comply with their tax obligations.

Thus, Article 96 of the General Tax Law establishes that the Tax Administration will promote the use of the electronic, computer, and electronic techniques and means necessary for the development of its activity and the exercise of their powers, with the limitations that the Constitution and the laws establish.

The evolution of the technology associated with the Internet has shown the increasing use of this route in the relations between the tax authorities and the Tax Agency in relation to the use of other means, such as for example, the use of paper-printed models or telematic presentation by teleprocessing.

In this way, by virtue of both the legal requirement to promote the telematic relations between the tax administration and the taxpayers, and the firm desire to promote these relations by the administration taking advantage of the the opportunities offered by the evolution of technology related to the Internet, it is carried out through this Order to establish the telematic presentation through the Internet as a means of priority presentation of certain declarations. This decision is based on the adoption of the following three basic measures: the extension of the number of models whose telematic presentation via the Internet is possible, raising the threshold for compulsory presentation by means of Internet to the figure of 10,000,000 declared records, enabling from that figure to be eligible to present in support or through the Internet, and finally, progressive abandonment of the form of telematic presentation by teleprocess.

Therefore, the scope of the mandatory submission by telematic via the Internet is extended to the annual summary or information statements, models 156, 183, 192, 194, 195, 196, 199, 291, 346, 611 and 616, and on the other hand, the figure of 10,000,000 declared records is established, as a threshold from which the presentation can be chosen directly from computer readable in models 038, 156, 159, 170, 171, 180, 181, 182, 183, 184, 187, 188, 189, 190, 192, 193, 194, 195, 196, 198, 199, 291, 296, 299, 340, 345, 346, 347, 349, 611 and 616. It also sets out the format in which the media should be presented, with the option of sending collective media being removed, an option that was available for models 038 and 194.

Finally, it is considered convenient, in order to facilitate the compliance of the tax obligations by the taxpayers and in response to the demand existing for the good functioning that has been evidenced by the (a) the procedure for the clearance of self-employment, the extension of the payment procedure to models 111 and 353, that is, to those obligations of a monthly frequency, aimed especially at large enterprises, to models 222 and 430 and to the Tax liabilities resulting from the self-settlement of excise duties by telematics in the regulatory deadlines, models 560, 561, 562, 563, 564, 566 and 595. As a result, the final Disposition first amends Order EHA/1658/2009 of 12 June establishing the procedure and the conditions for the direct debit of certain debts, the management of which is attributed to the State Tax Administration Agency to include such autoliquidations.

The competition to regulate the telematic presentation of tax returns is found in article 98.4 of the Law 58/2003, of December 17, General Tax, developed, in the specific field of the Article 30 (2) of Royal Decree 1065/2007 of 27 July 2007 approving the general regulation of the actions and procedures for the management and inspection of taxes and the development of common rules of the procedures for the application of the taxes which it lays down that, in the field of of the State, the Minister for Economic Affairs and Finance shall approve the models of the declaration which, for this purpose, must be submitted, the place and time of the presentation and the assumptions and conditions in which the obligation must be met by direct support Article 117 of the aforementioned Royal Decree 1065/2007, of 27 July 2007, enables the Minister for Economic Affairs and Finance to determine the conditions and conditions under which the tax authorities are obliged to pay the tax. they shall submit their declarations, self-accounts, by telematic means, communications, applications and any other document with a tax significance.

On the other hand, the regulatory enablement for the regulation of the procedure and conditions for the clearance of debts whose management is attributed to the State Agency of Tax Administration is found in the Disposition the single final of the General Rules of Collection, approved by Royal Decree 939/2005 of 29 July, which enables the Minister of Economy and Finance to make the necessary arrangements for the development and implementation of the said regulation.

Consequently and by making use of the ratings I have available:

Article 1. Forms of presentation of certain models of information declarations and annual summaries.

1. The presentation of the models of declaration referred to in the third paragraph of this Article shall be made in accordance with the following criteria:

(a) Declarations containing up to 10,000,000 records shall be submitted by telematic via the Internet in accordance with the general conditions and procedures laid down in the regulatory standards of the presentation of the models of the declaration referred to in paragraph 3 of this Article and, failing that, as set out in Articles 2 to 4 of this Order.

(b) Statements containing more than 10,000,000 records may be submitted by telematic via the Internet as well as directly readable by computer in accordance with the rules laid down in the rules regulatory for the presentation of each of the declaration models.

Media directly readable by computer, which shall be exclusively individual, shall comply with the following characteristics:

1. Type: DVD-R or DVD + R.

2. º Capacity: up to 4.7 GB.

3. File System: UDF.

4. A single face and layer.

2. By way of derogation from the foregoing paragraph, provided that the tax liability does not have the legal form of a public limited liability company or a limited liability company and is not subject to tax obligations in respect of which the management are attributed to any of the Large Business Management Units under the Department of Financial and Tax Inspection of the State Tax Administration Agency or the Central Delegation of Large Contributors, the presentation in print of statements containing up to 100 may also be possible records of the declared models 038, 182 and 346 and up to 15 declared records in the case of models 180, 184, 188, 190, 193, 194, 195, 198, 199, 296, 345, 347 and 349, in the cases referred to in their respective rules regulatory.

3. The models referred to in this Article are as follows:

Model 038. Relationship of operations performed by entities enrolled in public records.

Model 156. Annual information declaration. Membership and mutual contributions for the purposes of the maternity allowance.

Model 159. Annual statement of electrical energy consumption.

Model 170. Annual information statement of the operations carried out by the business owners or professionals attached to the collection system through credit or debit cards.

Model 171. Annual reporting of impositions, fund provisions and charges for any document.

Model 180. Annual summary of withholding and income on account of the Income Tax of the Physical Persons, the Corporate Tax and the Income Tax of Non-Residents (permanent establishments) on certain income or income from the lease or sublease of urban buildings.

Model 181. Reporting of loans and loans, and financial operations related to real estate.

Model 182. Information statement of donations, donations and contributions received and provisions made.

Model 183. Information statement of certain prizes exempt from the Income Tax of the Physical Persons.

Model 184. Annual reporting of entities on the basis of income allocation.

Model 187. Information statement of shares and shares representing the capital or assets of the institutions for collective investment and annual summary of withholding and income from the Income Tax of the Physical Persons, of the Corporation Tax and Income Tax of Non-Residents in relation to the income or property gains obtained as a result of the transmissions or repayments of those shares and units.

Model 188. Annual summary. Withholding and income on account. Income or income from capital of furniture arising from capitalization and life insurance or invalidity contracts.

Model 189. Annual information statement on securities, insurance and income.

Model 190. Annual summary of deductions and income on account of the Income Tax of the Physical Persons. Income from work and economic activities, awards and certain property gains and income taxes.

Model 192. Annual reporting of operations with Treasury Letters.

Model 193. Annual summary of retentions and income on account of certain returns on capital. Withholding and income on account of certain income.

Model 194. Annual summary of retentions and income on account of capital income and income derived from the transmission, amortization, redemption, exchange or conversion of any class of assets representative of the collection and use of foreign capital.

Model 195. Quarterly statement of accounts or transactions the holders of which have not provided the NIF to the credit institutions within the time limit set.

Model 196. Annual summary of retentions and income on account of capital income and income obtained by consideration derived from accounts in all financial institutions, including those based on asset transactions financial, annual reporting of authorised persons and balances on accounts of all types of financial institutions.

Model 198. Annual statement of transactions with financial assets and other transferable securities.

Model 199. Annual declaration in euro for the identification of transactions with cheques of credit institutions.

Model 291. Reporting of non-resident accounts.

Model 296. Non-Resident Income Tax. Non-residents without permanent establishment. Annual statement of withholding and income on account.

Model 299. Annual declaration of certain income obtained by natural persons resident in other Member States of the European Union and in other countries and territories with which an exchange of information has been established.

Model 340: Informational statement regulated in Article 36 of the General Rules of Procedure and the procedures for the management and tax inspection and development of the common rules of application procedures of the tributes.

Model 345. Annual Information Statement of Pension Plans, Alternative Systems, Social Welfare Mutual Insurance, Insurance Plans, Individual Plans for Systematic Savings, Business Social Welfare Plans, and Dependence Insurance.

Model 346. Annual summary of grants and compensation to farmers or farmers.

Model 347. Annual declaration of operations with third parties.

Model 349. Summary statement of intra-Community transactions.

Model 611. Tax on Heritage Transmissions and Documented Legal Acts. Annual summary of the cash payments of the tax that taxes the documents negotiated by the Partner Entities.

Model 616. Tax on Heritage Transmissions and Documented Legal Acts. Statement Annual summary of the cash payments of the tax that taxes the issuance of documents that carry the exchange of shares or are endurable to the order.

Article 2. General conditions for the telematic presentation via the Internet of the declarations corresponding to the models 156, 183, 192, 194, 195, 196, 199, 291, 346, 611 and 616.

1. The submission of the telematic declaration via the Internet may be carried out either by the declarant himself or by a third party acting in his representation, in accordance with Articles 79 to 81 of the Regulation. General of the actions and procedures for the management and tax inspection and development of the common rules for the procedures for the application of the taxes, approved by Royal Decree 1065/2007 of 27 July 2007 and in Order HAC/1398/2003, of 27 May laying down the conditions and 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.

2. The telematic presentation via the Internet of the declaration shall be subject to the following conditions:

a) The declarant must have a Fiscal Identification Number (NIF).

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, computer systems and telematics with the State Tax Administration Agency.

(c) If the telematic presentation is to be made by a person or entity authorized to file statements on behalf of third parties, as provided for in Articles 79 to 81 of the General Rules of Procedure 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 by Royal Decree 1065/2007 of 27 July 2007, shall be this person or entity authorised who must have your X.509.V3 electronic certificate installed in your browser the National Mint and Timbre-Real Casa de la Moneda, or any other electronic certificate admitted by the State Administration of Tax Administration, in accordance with the provisions of the aforementioned Order of 12 May 2003.

d) To carry out the telematic presentation of the declaration, the declarant, or if applicable, the authorized presenter, must transmit the files adjusted to the designs of type 1 and 2 records set out in the regulations Model regulator.

3. In cases where there are formal deficiencies in the telematic transmission of declarations, this shall be brought to the attention of the declarant by the system itself by means of the corresponding error messages, in order to proceed to its healing.

4. The sending of statements will always be individual, so the sending of files containing more than one statement will not be allowed.

Article 3. The invention relates to a method for the telematic presentation via the Internet of the declarations corresponding to the models 156, 183, 192, 194, 195, 196, 199, 291, 346, 611 and 616.

1. The procedure for the telematic presentation of the declaration shall be as follows:

(a) The declarant, or the presenter, shall be connected to the electronic headquarters of the State Tax Administration Agency at the electronic address www.agenciatributaria.gob.es and shall 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, a single signature will be required, corresponding to his or her certificate.

c) If the declaration is accepted, the State Tax Administration Agency will return the data in the type 1 record validated with a 16-character check-out code, in addition to the date and time of the presentation.

In the event that the presentation is rejected, the data in the record type 1, and the description of the errors detected, shall be displayed on the screen, and the subhealing thereof shall be performed.

The presenter must retain the accepted declaration, as well as the type 1 record duly validated with the corresponding secure verification code.

d) After receipt of the transmitted file and in order for the information to be processed and correctly incorporated into the information system of the State Tax Administration Agency, the Department of Tax informatics shall carry out a process of validation of the data supplied in a telematic form, in which it shall be verified that the characteristics of the information are in accordance with the specifications established in accordance with the physical designs and logic described in the regulatory regulations of the corresponding model. As a result of this process, the tax force will be offered, in the service of consultation and modification of information statements in the electronic headquarters of the State Administration of Tax Administration (www.agenciatributaria.gob.es), the individualized information of the errors detected in the declarations so that they can be corrected.

2. In cases where, for reasons of a technical nature, it is not possible to make the presentation via the Internet within the regulatory period of the declaration, such presentation may be made during the three calendar days following that of the completion of that period.

Article 4. Error-healing procedure.

In the service of consultation and modification of information statements in the electronic headquarters of the State Administration of Tax Administration (www.agenciatributaria.gob.es), the tax system will be offered the individual errors detected in the declarations so that they can be corrected. In the event that the defects observed have not been remedied, the obligation may be required to ensure that within 10 days from the day following that of the notification of the requirement, the defects in which it suffers are remedied. After this period has not been met, if there are any anomalies that prevent the tax administration from knowing the data, the obligation to do so shall be, where appropriate, not fulfilled and the data subject to the file without further processing.

Single transient arrangement. Transient system of presentation by tele-process.

The form of telematic presentation by tele-process, which would be provided for the declarations referred to in this Order, may continue to be used until 31 December 2011.

Single repeal provision. Regulatory repeal.

As of the entry into force of this Order, all those precepts of Ministerial Orders which regulate the rules for the submission of declarations which are contrary to the provisions of this Order are hereby repealed.

Final disposition first. Amendment of Order EHA/1658/2009 of 12 June laying down the procedure and conditions for the payment of certain debts, the management of which is attributed by the State Tax Administration Agency.

Order EHA/1658/2009 of 12 June, laying down the procedure and conditions for the payment of certain debts whose management is attributed by the State Agency for Tax Administration is amended as follows:

One. Annex I 'Relation of models of autoliquidations whose income can be domiciled through the collaborating entities of the State Agency of the Tax Administration' is replaced by the Annex I of this Order.

Two. Annex II is replaced by the words 'General rules for the telematic presentation of self-reporting with direct debit', as set out in Annex II to this Order.

Final disposition second. Entry into force.

This Order shall enter into force on 1 January 2011 and shall have effect for the annual summaries and information declarations referred to in this Order, in respect of which the regulatory deadline for submission of this Order starts from that date and for autoliquidations corresponding to accruals produced from that date.

Madrid, November 22, 2010. -Vice-President-in-Office of the Government and Minister of Economy and Finance, Elena Salgado Méndez.

ANNEX I

Relationship of models of autoliquidations whose income can be domiciled through the Collaborating Entities of the State Tax Administration Agency

Model

100	Income Tax of the Physical Persons. Annual declaration or draft statement
102	Income Tax for Physical Persons. Annual declaration. Second term
110	Retentions and Income Tax on the Income Tax of Physical Persons. Income from work and economic activities, awards and certain income gains and charges
111	Retentions and Income to the Income Tax of the Physical Persons. Income from work and economic activities, prizes and certain property gains and income taxes. Large Companies
115	Tax on the Income of Physical Persons, Corporate Tax and Income Tax Residents (permanent establishments). Withholding and income on account of certain income or income from the leasing or subleasing of urban buildings. Declaration-entry document
117	Income Tax on Physical Persons, Corporate Tax and Income Tax Of non-residents. Holds & Income on account/Pay to account. Income or property gains obtained as a result of transfers or repayments of shares and shares representing the capital or assets of collective investment institutions. Declaration-entry document.
123	Physical Persons Income Tax. Withholding and income on account of certain income from capital. Corporation Tax and Income Tax of Non-Residents (permanent establishments). Deductions and income on account of certain income. Declaration-entry document
124	Income Tax on Physical Persons, Corporate Tax and Income Tax Non-residents (permanent establishments). Retentions and income on account of capital income and income derived from the transmission, amortization, redemption, exchange or conversion of any class of assets representative of the collection and use of foreign capital. Declaration-entry document
126	Income Tax on Physical Persons, Corporate Tax and Income Tax Non-residents (permanent establishments). Withholding and income on account of capital income and income obtained by consideration derived from accounts in all financial institutions, including those based on transactions in financial assets. Declaration-entry document
128	Income Tax on Physical Persons, Corporate Tax and Income Tax Non-residents (permanent establishments). Withholding and income on account. Income or income from capital of furniture arising from capitalization and life insurance or invalidity contracts. Declaration-entry document
130	Physical Persons Income Tax. Economic activities in direct estimation. Fractional Payment. Statement.
	Income Tax for Physical Persons. Economic activities in objective estimation. Fractional Payment. Statement.
(*)	Non-Resident Income Tax and Corporate Tax. Annual declaration (permanent establishments and entities under the allocation of income from abroad with presence in Spanish territory)
202	Corporate Tax. Income tax of non-residents (permanent establishments and entities in the system of allocation of income constituted abroad with presence in Spanish territory). Fractional Payment
(*)	Non-Resident Income Tax (permanent establishments and entities under the attribution of income from abroad with a presence in Spanish territory). Income document
(**)	Non-Resident Income Tax. Non-residents without permanent establishment. Ordinary Statement.
213	Special Gravamen on Non-Resident Entity Infurniture.
216	Non-Resident Income Tax. Income obtained without permanent establishment mediation. Withholding and income on account. Declaration-entry document.
220 (*)	Corporate Tax. Tax consolidation regime for tax groups. Annual Statement
222	Fracked Payment. Fiscal consolidation regime
303	Value Added Tax. Autoliquidation.
310	Value Added Tax. Simplified scheme. Ordinary Statement.
311	Value Added Tax. Simplified scheme. Final declaration
353	Value Added Tax. Group of entities. Model added. Monthly self-validation
370	Value Added Tax. General and simplified arrangements. Ordinary Quarterly Statement
371	Value Added Tax. General and simplified arrangements. Final quarterly statement
430	Statement-settlement Tax on Insurance Prims
560	Electricity Tax. Statement-Settlement.
561	Beer-Statement-Statement
562	Intermedia Products Tax. Statement-Settlement.
563	Alcohol and Derived Beverages Tax. Statement-Settlement.
564	Hydrocarbon Tax. Declaration-settlement
566	Tobacco Labors Tax. Statement-Settlement.
595	Special Tax on Coal. Declaration-settlement.

(*) Only when the tax period ends on December 31.

(**) All income type keys except 28 (gains derived from the transmission of real estate).

ANNEX II

General deadlines for telematic presentation of self-checkout with payment address

Model

Deadline
100	From day 2 of May to June 23
102	From May 2 to June 23
110	From day 1 to April 15, July, October, and January
	111	From day 1 to 15 of the months of February, March, April, May, June, July, September, October, November, December, and January
	115	Quarterly presentation obligation: From day 1 to April 15, July, October, and January. Monthly filing obligation: From day 1 to 15 of the months of February, March, April, May, June, July, September, October, November, December, and January
117	Quarterly filing obligation: From day 1 to April 15, July, October, and January. Monthly filing obligation: From day 1 to 15 of the months of February, March, April, May, June, July, September, October, November, December, and January
123	Quarterly filing obligation: From day 1 to April 15, July, October, and January. Monthly filing obligation: From day 1 to 15 of the months of February, March, April, May, June, July, September, October, November, December, and January
124	Quarterly filing obligation: From day 1 to April 15, July, October, and January. Monthly filing obligation: From day 1 to 15 of the months of February, March, April, May, June, July, September, October, November, December, and January
126	Quarterly filing obligation: From day 1 to April 15, July, October, and January. Monthly filing obligation: From day 1 to 15 of the months of February, March, April, May, June, July, September, October, November, December, and January
128	Quarterly filing obligation: From day 1 to April 15, July, October, and January. Monthly filing obligation: From day 1 to 15 of the months of February, March, April, May, June, July, September, October, November, December, and January
130	From day 1 to 15 of the months of April, July, and October, and from day 1 to January 25.
	From day 1 to April 15, July, and October, and from day 1 to the 25th of the month of January.
200 (*)	From day 1 to July 20
202	From Day 1 to 15 of the months of April, October, and December
206 (*)	From Day 1 to 20 of the month July.
210	In case of type income 02 (income attributed to urban buildings): from 1 January to 23 December; Rest of the rate of income, except 28 (earnings derived from the transfer of immovable property): from day 1 to the 15th of the month of April, July, October, and January
213	From Day 1 to 25 of January
216	Quarterly presentation obligation: From day 1 to 15 months of April, July, October and January. Monthly filing obligation: From day 1 to 15 of the months of February, March, April, May, June, July, September, October, November, December, and January
(*)	From day 1 to July 20.
222	From day 1 to April 15, October and December.
303	Quarterly Presentation Obligation: From day 1 to 15 of the months of April, July, and October, and from day 1 to the 25th of the month of January. Monthly filing obligation: From day 1 to 15 of February, March, April, May, June, July, September, October, November, December, and from day 1 to January 25
310	From Day 1 to April 15, July, and October
311	From Day 1 to 25th of January
353	From Day 1 to 15 of the months of February, March, April, May, June, July, September, October, November, and December, and from Day 1 to the 25th of January
370	From Day 1 to April 15, July, and October
371	From Day 1 to 25th of January
430	From day 1 to the 15th of the month following the end of the corresponding monthly settlement period, except for the month of July, which will be presented during the month of August and the first fifteen days calendar of September
560	Quarterly presentation obligation: From day 1 to the 15th of the month following that at the end of the the quarter in which the accruals have occurred. Monthly filing obligation: From 1 to 15 of the month following that at the end of the month in which accruals have occurred
561	Quarterly Presentation Obligation: From day 1 to 15 of the second month following the month ending the quarter in which the accruals occurred. Monthly filing obligation: From day 1 to 15 of the third month following the month in which the accruals have occurred
562	Quarterly Presentation Obligation: From day 1 to 15 of the second month following the month ending the quarter in which the accruals occurred. Monthly filing obligation: From day 1 to 15 of the third month following the month in which the accruals have occurred
563	Quarterly Presentation Obligation: From day 1 to 15 of the second month following the month ending the quarter in which the accruals occurred. Monthly filing obligation: From day 1 to 15 of the third month following the month in which the accruals have occurred
564	From Day 1 to the 15th of the month following the month at which the accruals occurred.
566	From Day 1 to the 15th of the month following the month at which the accruals occurred.
595	From day 1 to the 15th of the month following that in which the quarter ended when the accruals occurred

(*) Only when the tax period ends on December 31.