Law 44/2002, of 22 November, of Measures of Reform of the Financial System, through the ninth paragraph of its article 53, introduced a new article 23 in Law 19/1988, of July 12, of Audit of Accounts, creating the The rate of the Accounting and Audit Institute of Accounts for the issuance of audit accounts.

In compliance with Article 23 (7) of Law 19/1988 of 12 July, Royal Decree 181/2003 of 14 February 2003 was issued for the development of the rate of application of the Institute of Accounting and Audit of accounts for the issuance of audit accounts, whereby the rules for the settlement and payment of the fee were determined in a regulated manner, also establishing the obligation for the taxable persons of self-validation and income of the amount fixed in Law 19/1988 of 12 July.

Article 6 of the aforementioned Royal Decree provides that the model of self-validation and payment of the said fee is determined by the implementing rules, in accordance with the model of the income document that is applicable from among the approved by the Order of 4 June 1998, which regulates certain aspects of the management of the fees which constitute the rights of the Public Finance, as amended by the Order of 11 December 2001, enabling the Minister to do so Economy and Finance.

In use of the above rating, by Order EHA/566/2009 of 3 March, the model of self-validation and payment of the fee provided for in Article 23 of Law 19/1988 was approved, in which the fixed amounts of the fee, in application of the increase laid down in the Law of 23 December on the General Budget of the State for the year 2009.

The first paragraph of Article 81 of Law 26/2009, of 23 December, of the General Budget of the State for the year 2010, raises from 1 January 2010 the fixed rates of the rates of the State Treasury up to the amount resulting from the application of the coefficient 1,01 to the amount payable during the year 2009.

The purpose of this Order is to replace the model of self-financing and payment as referred to in Article 6 of Royal Decree 181/2003 of 14 February, by updating the amounts payable by the auditors, in accordance with the an increase established in the previous Law 26/2009 of 23 December.

In its virtue, I have:

Article 1. Model of self-validation.

The model of self-validation and income document of the fee provided for in Article 23 of Law 19/1988, of July 12, of Audit of Accounts, set out in the Annex of this Order, in which they have been updated, is approved. the fixed amounts of the levy, in application of the increase laid down in Law 26/2009 of 23 December of the General Budget of the State for the year 2010.

This model replaces the one approved by Order EHA/566/2009 of March 3, as an annex to the Order, which included the amounts updated by the Law of 23 December of 23 December of the General Budget of the State the year 2009.

Article 2. Download the form.

The self-validation model should be downloaded from the Accounts Audit and Accounting Institute's website, which is www.icac.meh.es.

Article 3. Telematics presentation and payment.

The presentation of this declaration-settlement form, as well as the payment of the fee, may be done in a telematic manner, as provided for in Order HAC/729/2003, of 28 March, which establishes the assumptions and the general conditions for the payment by telematic means of the fees that constitute resources of the General Administration of the State and its Public Bodies, and Resolution of 9 April 2003, of the Institute of Accounts and Audit of Accounts, by the the application of the procedure for the presentation of self-clearance and the application of the conditions for the payment by telematic means of the fee provided for in Article 23 of Law 19/1988 of 12 July of Audit of Accounts.

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, February 26, 2010. -Vice President of the Government and Minister of Economy and Finance, Elena Salgado Méndez.

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