Law 35/2006, of 28 November, of the Tax on the Income of the Physical Persons and of partial modification of the laws of the Taxes on Societies, on the Income of Non-Residents and on the Heritage has introduced Major changes in the corporate tax, including the gradual reduction of tax rates accompanied by the progressive elimination of certain bonuses and deductions, as well as the abolition of the tax regime. of the property companies-establishing a transitional regime-and the modification of the percentage of retention or income on account. As regards the tax rates, for the financial years starting from 1 January 2007, the tax rate of 32.5% is set out in general and of the rate of 37.5% for the entities involved in the exploration, Research and exploitation of hydrocarbons. These same rates are laid down for the income tax payers of non-residents who obtain income by permanent establishment and for the entities under arrangements for the allocation of income from abroad with presence on Spanish territory. In the case of companies with a reduced size, the applicable tax rates are 25% for the part of the tax base between 0 and 120,202,41 euros, and 30% for the remaining part. For these companies it has been considered appropriate to carry out the reduction of five points in the tax rates in a single financial year, in contrast to the cases mentioned above, in which the reduction is carried out gradually over two years. In parallel with the reduction of tax rates, Law 35/2006 provides for the phased abolition of certain allowances and deductions and the maintenance of others, such as the deduction to avoid double taxation and, with a new regulation, the deduction for business contributions to the supplementary social provision-which incorporates the business social security plans-and the deduction for reinvestment of extraordinary profits, the regulation of which has subsequently been amended by Law 16/2007 of 4 July of reform and adaptation of commercial law in the field of accounting for international harmonisation on the basis of European Union legislation. Thus, for the tax periods starting from 1 January 2007, the deduction for investments for the implementation of companies abroad is abolished and the bonus for the application of the coefficients is reduced by the application of export activities-using the coefficient 0,875-deductions to encourage the carrying out of certain activities-using the coefficient 0,875 for those covered by Article 38 (1) and (3) of the Law on the Tax on Societies, and 0,8 for the purposes of paragraphs 4, 5 and 6 of that Article 38, and for the Articles 36, 39, 40 and 43 of the same legal text, and establishing the fixed percentages of 18 and 5 per cent for those corresponding to Article 38 (2), as amended by the second final provision of Law 55/2007, 28 of In December, the Commission adopted a report on the implementation of the European Community's research and technological development programme. The percentage of deduction for export activities in the tax periods started from 1 January 2007 is set at 12 per cent. In addition, the transitional arrangements for the deduction of investments for the introduction of foreign companies, deductions to avoid double taxation and to encourage the carrying out of certain outstanding activities are regulated. apply and the bonus for export activities. The reform operated in the Income Tax of the Physical Persons has assumed the abolition of the regime of the patrimonial societies, which will only survive if the transitional regime established so that these societies are applied can be wound up and wound up at no tax cost. Finally, the fixing by Law 35/2006 of the general percentage of withholding or income to account of the Company Tax by 18 percent, which is also the tax rate applicable to the income of the savings in the tax on the Income of the Physical Persons. Moreover, Law 36/2006 of 29 November of Measures for the Prevention of Tax Fraud introduces several amendments to the Law on Corporate Tax, with effect for tax periods starting from their entry into law. in force, which took place on 1 December 2006. In particular, the Law incorporates the definitions of tax haven, zero taxation and cash exchange of tax information-in relation to which certain channels are established-and modifies the regime of related transactions, establishing the valuation according to market prices and adapting our legislation to the international criteria in the field of transfer prices. Law 42/2006, of 28 December, of the General Budget of the State for the year 2007, has approved three new programmes of exceptional public interest for the purposes of the provisions of Article 27 of Law 49/2002, of 23 December, of the Tax on non-profit-making entities and tax incentives for patronage, which are applicable to the events of the "Alicante 2008" celebration. Back to the World to Sailing "," Barcelona World Race "and" Jubilee Year I thought on the occasion of the Centenary of the proclamation of the Virgin of Guadalupe as Patron of Hispanidad, 2007 ". On the other hand, Law 41/2007, of 7 December, amending Law 2/1981 of 25 March, of Regulation of the Mortgage Market and other rules of the mortgage and financial system, of regulation of reverse mortgages and insurance the tax regime of the event "33. America's Cup", to which, subsequently, the Law 51/2007, of December 26, of the General Budget for 2008 has declared as an event of exceptional public interest. These four events have had their reflection on the models of tax declarations that are approved in this Order. The Royal Decree-Law 12/2006, of December 29, reform Law 19/1994, of July 6, of Amendment of the Economic and Fiscal Regime of the Canary Islands, regarding the regulation of incentives to investment, to the Reserve for Investments in The Canary Islands and the Special Area of the Canary Islands. This reform is a consequence of the need to adapt this set of tax benefits to the decisions of the European Commission, which have in turn been dictated in accordance with the requirements of the new State Aid Guidelines. Regional Finality for the period 2007-2013. For its part, by Royal Decree 1758/2007, of December 28, the Regulation that develops the modification of the Economic and Fiscal Regime of the Canary Islands in matters concerning tax incentives in indirect taxation, the Zone has been approved Special and the Reserve for Investments. In relation to this reservation, the regulation of the investment plans-obligatory in accordance with the provisions of the Royal Decree-Law 12/2006-must be highlighted in terms of its content, modification and the procedure of authorization of plans special. The Organic Law 8/2007, of 4 July, on the financing of political parties, regulates the tax regimes of both political parties and donations made to them. By Law 28/2007 of 25 October, and Law 48/2007 of 19 December 2007, the Economic Agreement with the Autonomous Community of the Basque Country and the Economic Convention between the State and the Community of the Member States of the European Union was amended. Navarre, respectively. As regards the forms of presentation of the declaration, it is established that the presentation by telematic means of the model 220 is new. As regards the shipping envelopes, it is not considered necessary to approve new envelopes for the submission of the declarations in which the pre-printed models 201 and 225 are used in this order. In addition, the single envelope approved for the Programme of Aid for the submission of declarations of models 201 and 225 which have been drawn up using that programme is considered valid. The sole final provision of the Corporate Tax Regulation, approved by Royal Decree-to 1777/2004 of 30 July 2004, enables the Minister for Economic Affairs and Finance, among other authorisations, to:

(a) Approve the model of declaration for the Company Tax and determine the places and form 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) to establish the assumptions in which declarations for this tax will be presented in support directly readable by computer or by means of telematic means. (d) to establish the documents or supporting documents to accompany the declaration. (e) Approve the information model to be provided by the economic interest groups, the temporary unions of companies and the heritage companies. (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 The Commission has also submitted a report.

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, their declarations, self-actions, communications, applications and any other document with a tax transcendence. Moreover, 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 electronic means and techniques, computer and telematics. In this sense, Article 57 of the Corporate Tax Regulation establishes the way to make social collaboration effective 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 in this order. As an additional provision, the use of a specific form for the presentation of census statements, both for the telematic transmission of the same in the context of the social collaboration, and for communicating the change of number of Tax identification of the entities concerned by Order EHA/451/2008 of 20 February 2008. Finally, by making use of the generic option of regulating the obligation to communicate with public administrations using exclusively electronic means where the parties are guaranteed access and the availability of the precise technological means, as provided for in Article 27.6 of Law 11/2007 of 22 June 2007, for the electronic access of citizens to public services, and taking into account the experience gained in the application of the the procedure for the telematic presentation of the declarations, as well as the advantages (a) the obligation to submit a telematic presentation by the Internet to the tax declaration on the tax consolidation system for tax groups, which is derived from the use itself, Model 220, model 430, and the declarations of the annual summary of the tax, model 480. Similarly, the extension to model 220 of the obligation to submit by telematic via the Internet makes it necessary to exclude this model from Annex VI of Order EHA/2027/2007, of 28 June, "Models of self-validation". the result is a request for repayment and manageable through collaborating entities ", since the tax obligation should no longer be directed to the collaborating entity to obtain its NRC to be returned. Finally, for the purpose of facilitating the tax payers on the Income of the Physical Persons and on the Heritage the fulfillment of their tax obligations and in accordance with the provisions of Article 204.3 of the Statute of Autonomy of Catalonia, approved by Organic Law 6/2006, of July 19, it is necessary to amend the Order EHA/481/2008, of 26 February, for which the models of the tax return on the Income of the Physical Persons and the Tax are approved on the Heritage, exercise 2007, determine the place, form and time of presentation of the same, the procedures for requesting, referring, correcting and confirming or subscribing to the draft declaration of the Income Tax of the Physical Persons are established, and the general conditions and the procedure for the presentation of both by telematic or telephone means, in such a way that the income tax returns of the Physical Persons of the financial year 2007, the result of which is an amount to be returned, with a request for repayment or with the waiver of the as well as the negative statements, both of this tax and of the tax on the Assets of the said financial year can also be presented in the offices of the Tax Agency of Catalonia entitled to the effect, as well as in the Mortgage District Liquidators located in the territorial area of Catalonia. 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 refund documents, for the tax periods initiated between 1 January and 31 December 2007, consisting of: (a) Declarations of the Tax on Societies and the Income Tax of Non-Residents (permanent establishments and entities under the allocation of income from abroad with a presence in Spanish territory): 1. Model 200 (electronic format): 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 Spanish territory), which is set out in Annex I to this order.

2. Model 201: Simplified Declaration of the Tax on Companies and Income Tax of Non-Residents (permanent establishments), as set out in Annex II to this order. 3. Model 225: Statement of the Company Tax on Diswinding and Settlement Companies, set out in Annex III to this Order. 4. Model 220 (electronic format): Statement of Tax on Sociedades-Regime of fiscal consolidation corresponding to the tax groups, as set out in Annex IV of this order.

Each of the 201 and 225 models consists of one copy for the Administration and one for the declarant. b) Income or return documents:

1. Model 200: Document for the entry or return of the Company Tax, which is set out 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.

2. Model 201: Document for the entry or return of the Company Tax, which is set out 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 201. 3. Model 225: Document for the entry or return of the Company Tax (assets in dissolution and liquidation), which is set out in Annex III 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 the code 225. 4. Model 220: Document of income or return of the Tax on Sociedades-Regime of fiscal consolidation, which is listed in Annex IV 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. 5. Model 206: Documents of entry or refund of the Income Tax of non-residents (permanent establishments and entities in the system of allocation of income constituted abroad with presence in Spanish territory), which appear in Annexes I and II to 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.

Each of the income or return documents 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 to 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 (a) permanent entities and entities on the basis of the allocation of income abroad with a presence in Spanish territory) obliged to submit and subscribe to the declaration for any of these taxes and their use is compulsory for those who do not they must use the 225 model and cannot use model 201. 3. The model 225, which is listed as Annex III to this order, is applicable only to the property companies in dissolution and liquidation in accordance with the provisions of the transitional provision twenty-fourth of the text Recast of the Companies Tax Act approved by Royal Decree-Law 4/2004 of 5 March 2004 and in the second repeal of Law 35/2006 of 28 November. 4. Taking into account the caveats referred to in paragraphs 2 and 3 above, taxable persons or taxpayers may use the model 201, which is listed as Annex II of this order, provided that they meet the following requirements:

(a) That they are not obliged during 2008 to the presentation of self-published monthly periodicals for the Value Added Tax and for withholding tax on the Income Tax of the Physical Persons, of the Tax on Companies or the Income Tax of non-residents, having not exceeded its volume of transactions, calculated in accordance with the provisions of Article 121 of Law 37/1992 of 28 December 1992 on the value added tax, the amount EUR 6,010,121,04 during the calendar year in which the tax period is initiated statement.

(b) That they do not have the obligation to include in the taxable amount of the tax period the amount of positive income obtained by non-resident entities in accordance with Article 107 of the Corporate Tax Law. c) That they are not obliged to keep their accounts in accordance with the rules established by the Banco de España. (d) not to be taxable persons in the company tax which are incorporated in a tax group, including cooperatives, which are taxed under the system of fiscal consolidation laid down in Chapter VII of Title VII of the Corporation Tax Law and Royal Decree 1345/1992 of 6 November 1992, for which rules are laid down for the adaptation of the provisions governing taxation on consolidated profit to groups of cooperative societies, respectively. e) That the Accounting Plan of the Insurance Entities, approved by Royal Decree 2014/1997, of December 26, does not apply to them. (f) Not to determine their taxable amount under the tonnage scheme (Chapter XVII of Title VII of the Companies Tax Act). (g) that it is not an entity in the form of income allocation established abroad with a presence in Spanish territory, as defined in Article 38 of the Non-Resident Income Tax Act. (h) They are not obliged to pay jointly for the Company Tax to the State Administration and to the different Federal Administrations for the purpose of the volume of transactions.

In those cases where the tax period is lower than the calendar year, if it had been initiated from 1 January 2008, for the exercise of the option referred to in Article 136 (1) The Companies Tax Act must necessarily be used in the 200 model. On the other hand, if the lower tax period than the calendar year had been initiated before 1 January 2008, the model 201 which is approved by this order may be used where appropriate.

5. Model 220, set out in Annex IV 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 Tax Act. Companies and Royal Decree 1345/1992 of 6 November, respectively.

Article 2. Form of presentation of models 200, 201, 225 and 220 of the Corporate Tax and Non-Resident Income Tax (permanent establishments and entities under the jurisdiction of the income from abroad with a presence in Spanish territory).

1. The presentation of the declarations of the Tax on Societies and the Income Tax of non-residents (permanent establishments and entities in the system of attribution of income constituted abroad with presence in territory (Spanish), model 200, shall be carried out by means of telematics in accordance with the forms and conditions referred to in Article 6.1 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 and profit and loss account which, in the model 200, are incorporated for these declarants, in place of which they are generally included. In addition, the declarants to which the Accounting Plan of the insurance institutions approved by Royal Decree 2014/1997 of 26 December 1997 is mandatory shall complete the data relating to the balance sheet and the loss account and Gains which, in the model 200, are incorporated for these declarants, replacing those which are generally included. 2. The Company Tax and Non-Resident Income Tax (permanent establishments) declaration, model 201 or 225, shall be submitted in accordance with the model corresponding to those approved in the previous article of this Regulation. order, signed by the declarant or by the legal representative or legal representatives of the same and duly completed all the data affecting him of the data collected in the same. The presentation of the declarations corresponding to the model 201 shall be compulsory by means of telematics for the cases referred to in Article 5.2 of that order. For the presentation of these models by means of the pre-printed model, the shipping envelope set out in Annex IV to Order HAC/1163/2004 of 14 April, approving the declaration-settlement models 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 On 1 January and 31 December 2003, instructions were given on the subject of the the procedure for declaration and entry and the general conditions and the procedure for their telematic presentation. 3. Except where the telematic presentation is compulsory, the models of the declaration on the role of the Company Tax and the Income Tax on non-residents (permanent establishments) adjusted to the contents of models 201 and 225 which are generated exclusively by the use of the printing module developed for these purposes by the State Tax Administration Agency. 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 Administration. Tax. The models thus generated will be presented in the envelope of "Program of Aid" approved in Annex VI of Order EHA/702/2006, of March 9, by which the models of the income tax on the Income of the Physical Persons and of the Tax on the Heritage, exercise 2005, the procedure for referral of the draft declaration of the Tax on the Income of the Physical Persons is established and the conditions for its confirmation or subscription, the place, form and time-limits for the submission of the same, as well as the general conditions and the procedure for the presentation by telematic or telephone means. 4. The presentation of the Corporate Tax returns for tax groups, including cooperatives, which are taxed under the tax consolidation regime laid down in Chapter VII of Title VII of the Law of the Tax and Royal Decree 1345/1992 of 6 November 1992, respectively, shall be carried out by means of telematics in accordance with the general conditions referred to in Article 6 of that order. Statements which, in accordance with the provisions of Article 65 (3) of the Companies Tax Act, are required to formulate each of the companies belonging to the group, including the parent company or entity group header, they will be formulated in the model 200, which will be completed in all its extremes, until it encrypts the theoretical liquid amounts that in the regime of individual taxation would have to be entered or perceived 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 basis, all data relating to allowances and deductions shall, however, be entered in the models 200. In the previous case, the dominant companies or group-heading entities shall, in the corresponding paragraph of the model 220, record the electronic code of each of the individual statements of the company's members. (a) the same, 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, in conjunction with the declaration, model 200, 201 or 225, either by placing it in the consignment envelope which corresponds to it or in accordance with Article 7.4, where the statement is submitted by telematics, the following duly completed documents:

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

(b) Liabilities to corporate tax liabilities which include in the tax base certain positive income earned by non-resident entities as provided for in Article 107 of the Corporate Tax Act, 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 Non-Resident Income Tax (permanent establishments) shall include, where appropriate, the information report referred to in Article 18 (1) (b) of the Tax Act. on the Income of non-residents.

(d) taxable persons or taxpayers to whom a proposal has been approved for the prior assessment of transactions carried out between persons or related entities, expenditure on research and development activities, support for the management and the coefficient of undercapitalisation, the report referred to in Article 28 of the Corporate Tax Regulation. (e) The taxable persons to whom the provisions laid down in Article 15 or in Article 45, both of the Companies Tax Regulation, apply, shall submit the information provided for in those Articles. f) Communication of the materialization of advance investments and of their financing system, carried out from future allocations to the reserve for investments in the Canary Islands, as provided for in Article 27 (11) of Law 19/1994, of 6 July, to amend the Economic and Fiscal Regime of the Canary Islands.

6. The parent company or group headed entity shall jointly submit with the statement, model 220, in accordance with the provisions of Article 7.4, balance sheet and profit and loss account of the groups of companies that do not include credit institutions and which, by application of the eleventh final provision of Law 62/2003 of 30 December, of tax, administrative and social measures, have drawn up consolidated annual accounts in accordance with international standards of financial information approved by the Regulations of the European Commission. In this case, the pages of the corresponding model 220 for the asset, liability and profit and loss account shall not be completed.

7. 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) of the laws of the Member States of the European Union and of the Member States of the European Union.

(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 these tax administrations, whether state or foreign, in accordance with their procedural rules.

Article 3. Places of presentation and entry of the models 201 and 225 of the declaration of the Tax on Societies and the Income Tax of non-residents (permanent establishments), in case of paper presentation.

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

For the realization of the income of the tax liability resulting from the autoliquidation practiced, the corresponding income or return document of those listed in Annexes II and III of this order shall be used. The presentation and income resulting from the self-validation by the Company Tax or the Non-Resident Income Tax (permanent establishments) practiced by the models 201 and 225 shall be made in any of the (b) assisting entities in the management of collections (banks, savings banks or credit unions) in Spanish territory, for which it will be necessary for the declaration to be attached to the corresponding identification labels provided by the State Administration of Tax Administration. 2. The entry or return document corresponding to those set out in Annexes II and III to this order, must be used by the taxable person or taxpayer when, from the reverse charge, the refund is carried out by means of transfer bank, without prejudice to the possibility of ordering the return by issuing a cross-check from the Banco de España when it cannot be carried out by bank transfer. The presentation of models 201 and 225, 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 to 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. However, where the taxpayer requests the return by bank transfer in an account opened in credit institution that does not act as a contributor to the management of the collection, the statement shall be filed in the offices of the State Agency for Tax Administration. 3. By way of derogation from the foregoing paragraph, where the taxable person or taxpayer does not have an open account with a contributing entity in Spanish territory, that circumstance may be indicated by accompanying the written statement addressed. the Delegate of the State Tax Administration Agency in whose territorial demarcation the taxable person or taxpayer has, who, in the light of the same, and prior to the relevant checks, shall, if appropriate, order the conduct of the the corresponding refund by means of the Bank of Spain's cross-check. In the case of taxable persons or taxpayers whose management functions are attributed to one of the Large Business Management Units or to the Central Delegation of Large Contributors, the written statement shall, in the first case, be addressed to the Special delegate of the State Tax Administration Agency corresponding to its tax domicile and, in the second case, to the Delegate of the Central Delegation of Large Contributors. In this case, and where the taxable person or the taxpayer is unable to make the declaration through collaborating entities as referred to in the last subparagraph of the previous paragraph, models 201 and 225 of the declaration shall be submitted directly, by personal delivery, in the Delegation of the State Tax Administration Agency or any of its dependent Administrations in whose territorial demarcation the taxable person or taxpayer has his tax domicile; or either in the Large Enterprise Management Unit which, where appropriate, corresponds to or in the Delegation Central of Great Contributors. 4. Similarly, the corresponding return or return document of those listed in Annexes II and III of this order must be used by the taxable person or taxpayer if there is no liquid in the tax period to enter or to return or when the taxable person or taxpayer renounces the return resulting from the self-validation. In these cases, models 201 and 225 of the 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. The 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 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 a presentation in the Delegation or Administration which corresponds to them or in the Unit which are attached.

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, 201, 225 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 2007, 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 tax collection (Banco, Caja de Ahorro o Cooperativa de credit), sita in Spanish territory in which 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 2008, 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 date on which it is indicated, which will coincide with the last day of payment on a voluntary basis, 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 (i) direct debit, which has been previously communicated to them by the third parties. 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 made up abroad with a presence in Spanish territory.

1. The telematic presentation of declarations of the Tax on Societies and the Income Tax of non-residents (permanent establishments and entities in the system of attribution of income constituted abroad with presence in Spanish territory), model 200, as well as the declaration of the Tax on Sociedades-Regime of fiscal consolidation corresponding to the tax groups, model 220, corresponding to the administration of the State, will have a binding character.

The statements to be submitted to the State Administration by taxpayers subject to the foral regulations may use the models 200 and 220 approved in this order by making their presentation by way of telematics. When presented using the model approved by the relevant foral regulations, the entry or return documents as approved in Annexes I and IV of this order which may be obtained on the Agency's website shall be used. State of Tax Administration on the Internet, electronic address www.agenciatributaria.es; in this case, the places of presentation and entrance will be those that are established for the models 201 and 225 in article 3 of the present order. 2. The telematic presentation of the declarations of the Tax on Societies and the Income Tax of non-residents (permanent establishments) may be made by the taxable persons of the Tax on Societies and by the taxpayers of the Income Tax of non-residents who can use the model 201 of simplified declaration approved by this order. Such telematic presentation shall be binding on the taxable persons of the corporation tax which have the form of a public limited liability company or limited liability company. 3. In addition, the property companies may submit their statements of the Company Tax, model 225 corresponding to the State Administration, by means of telematics, unless they are unable to use the aid programme referred to in this Article. the following Article 6.1. 4. In order to obtain the declarations to be submitted to the Foral Diputaciones of the Basque Country and the Community of Navarra, referred to in Article 2.7 of this order, the taxable persons or taxpayers may be able to connect to the page of the State Agency for Tax Administration on the Internet, electronic address www.agenciatributaria.es and, within the Virtual Office, print a copy of the declaration filed with the State Administration, for presentation to The Regional Diputations of the Basque Country and the Autonomous Community of Navarre, using as an entry or return document corresponding to those approved by the Basque Country Diputations and by the Community of Navarre. 5. 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 right, in respect of the declarations that are approved in this order. 6. From 25 July 2012, the telematic presentation of the Company Tax and Non-Resident Income Tax (permanent establishments), models 201 (non-compulsory assumptions by way of tax) will not be made. telematic) and 225, provided for in this order. 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 made up abroad with a presence in Spanish territory.

1. Requirements for the telematic presentation of corporate income tax and non-resident income tax returns for permanent establishments and entities under the allocation of income abroad with a presence in Spanish territory. 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 user certificate issued by the National Currency and Timbre Factory-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 authorised to present statements on behalf of third parties, it shall be said person or authorized entity who must have their certificate of origin installed in the browser user. (c) to carry out 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 a foreign presence in Spanish territory (models 200 or 220), the taxable person, the taxpayer or the parent company or group head entity shall be connected to the website of the State Agency for Tax Administration on the Internet, electronic address www.agenciatributaria.es and download, within the Virtual Office, a the program that will allow you to complete the forms adjusted to the contents of the model approved by this order that will appear on the computer screen and obtain the file with the statement to be transmitted, or transmit with the same a file of the same characteristics as the one generated with the completion of the said forms. (d) to carry out the telematic presentation of the declaration of the corporate tax and the income tax of non-residents corresponding to permanent establishments (model 201), or that of corporation tax for companies property (model 225), the taxable person or taxpayer must first use an aid program to obtain the file with the statement to be transmitted. This program may be the program of assistance for model 201 or model 225 developed by the State Administration of Tax Administration or another that obtains a file with the same format. 2. Concurrency of the income and the telematic presentation of the declaration. 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 second working day following the date of entry into force. of the income. 3. Presentation of statements with formal-type deficiencies. 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 It shall 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 the case of declarations to be entered, the following procedure shall be the following: (a) The declarant shall communicate with the contributing entity either by means of telematics, directly or through the website of the State Agency of Tax Administration on the Internet, or by going to its offices, to make the corresponding income and to provide the following data: 1. N.I.F. of the taxable person, taxpayer or the dominant company or entity group (9 characters).

2. The period the declaration corresponds to = 0A (zero A). 3. Entry or return document:

Corporate Tax = 200. Fiscal year 2007.

Company Tax = 201. Fiscal year 2007. Corporation tax (heritage companies) = 225. Fiscal year 2007. Corporation tax (tax groups) = 220. Fiscal year 2007. Income tax of non-residents (permanent establishments and entities under the allocation of income from abroad with a presence in Spanish territory) = 206. Fiscal year 2007.

4. º Type of Self-Validation = "I" Income

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

The contributing entity, after accounting for the amount, will assign a Full Reference Number (NRC) that will generate informatically using a cryptographic system that uniquely relates the NRC to the amount of enter.

At the same time, it shall transmit or deliver, in the form of transmission of the data, a receipt containing at least the specifications contained in Article 3 (3) of that Order, EHA/2027/2007 of 28 June. (b) The declarant shall connect to the website of the State Agency for Tax Administration on the Internet, www.agenciatributaria.es and select, within the Virtual Office, the tax concept and the type of declaration to be transmitted. 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 Companies Tax Act and in Royal Decree 1345/1992, which has received the payment procedure by direct debit provided for in Article 4 of that order or which is has received the current account system in tax matters. c) Then proceed to transmit the corresponding declaration with the electronic signature generated when selecting the user certificate X.509.V3 issued by the National Mint and Timbre-Real Casa de la Moneda, or any other an electronic certificate admitted by the State Tax Administration Agency. If the presenter is a person or entity authorised to make representations on behalf of third parties, a single signature shall be required, corresponding to his certificate. d) If the declaration is accepted, the State Tax Administration Agency will return the data from the Income or Return Document, model 200, 201, 225, 220 or 206 as appropriate, validated by an electronic code of 16. characters, 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 statement, as well as, if applicable, the return or return document, duly validated with the corresponding electronic code. 2. If the result of the declaration is to be returned, both with a request for repayment 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 will connect to the website of the State Agency for Tax Administration on the Internet, e-mail address www.agenciatributaria.es, and select, within the Virtual Office, the tax concept and the type of statement to be transmitted.

(b) You will then proceed to transmit the corresponding declaration with the electronic signature generated when you select the X.509.V3 user certificate issued by the National Mint and Timbre-Real Casa de la Moneda, or any other electronic certificate admitted by the State Tax Administration Agency. If the presenter is a person or entity authorised to make representations on behalf of third parties, a single signature shall be required, corresponding to his certificate. c) If the declaration is accepted, the State Tax Administration Agency will return the data of the income or return document, model 200, 201, 225, 220 or 206 as appropriate, validated with an electronic code of 16 characters, 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 originated for another reason.

The presenter must print and retain the accepted statement, as well as the duly validated return or return document with the corresponding electronic code. 3. If the result of the declarations corresponding to the models 200, 201 (mandatory telematic presentation assumptions) and 220 is to be entered and presented with request for compensation, deferment or fractionation, it will be applicable provided for in Articles 71 et seq. of Law 58/2003, General Tax and 55 et seq. of the General Rules of Collection, and in Articles 65 of Law 58/2003, General Tax and 44 et seq. of the General Rules of Collection, respectively. The procedure for the telematic transmission of declarations with a request for deferment or fractionation, recognition of debt with a request for compensation or simple recognition of debt shall be that provided for in the preceding paragraphs, with the particularity that the presenter, through the website of the State Administration of Tax Administration on the Internet, must obtain at the beginning of the process of filing an NRC from the telematic register. 4. Where the declaration is submitted by means of telematics and the taxable persons, taxpayers or the dominant companies or groups of groups must accompany the same any documents, applications or expressions of choice expressly referred to in the model of declaration itself, in particular those referred to in the preceding paragraph of this Article, those referred to in Article 2.5 (b), (c), (d), (e) and (f) or in Article 2.6 (b) of this Article. order, and in those cases where the declaration is to be returned, those who request the return by Cross-check of the Banco de España, such documents, applications or demonstrations shall be filed in the general telematic register of the State Administration of Tax Administration, for which the declarant shall connect to the State Agency for Tax Administration on the Internet, e-mail address www.agenciatributaria.es and select, within the Virtual Office, the option of access to the telematic register of documents and, within this, the one referred to the models for which the documentation will be incorporated and the documents will be sent . 5. Notwithstanding the foregoing, the taxable persons or the dominant companies or entities heading groups which are under the current account system in the tax matters shall take into account the procedure laid down in the Order. of 22 December 1999 laying down the procedure for the telematic presentation of statements-liquidations that generate debts or claims to be entered in the current account in the field of taxation.

Article 8. Time limit for the submission of models 200, 201, 225 and 220 of the corporate tax and non-resident income tax (permanent establishments and entities under the allocation of income tax) In the case of a foreign presence in Spanish territory, by means of printed paper or by means of telematics.

1. In accordance with the provisions of Article 136 (1) of the Company Tax Act, models 200, 201 and 225 of the declaration of the Company Tax approved in Article 1 of this order shall be submitted within 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 the same order, unless they chose to make the declaration using the models contained in Order EHA/1433/2007 of 17 May, which approved those applicable to the tax periods initiated between 1 January and 31 December 2006, in which case the time limit for filing shall be the following: in the preceding paragraph. 2. In accordance with the provisions of Articles 21 and 38 of the Law on Income Tax of Non-Residents, the model 200 of the Declaration of Income Tax of Non-Residents (permanent establishments and entities under the rule of law) The following shall be submitted to the European Parliament and the Council of the European Parliament and of the Council of the European Parliament and of the Council of the European Parliament and of the Council of the European Parliament. of the 25 calendar days following the six months after the end of the period tax. However, in accordance with the provisions of Article 20 (2) of the Non-Resident Income Tax Act, the end of the period of tax for the cessation of the activity of an establishment is terminated. (a) permanent or otherwise unaffected by 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 natural person occurs or entity, those in which the central house transfers its residence, and when the holder of the establishment dies permanent, the filing period shall be one month from the date on which any of the assumptions mentioned in this paragraph occur. In addition, institutions for the allocation of income from abroad with a presence on Spanish territory, in the event of an end to their activity, shall have a period of one month from the date on which the cessation of payment is made. to file 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 calendar days of the date of entry into force of this order. that date, unless they have chosen to present the declaration using the models and in accordance with the procedure contained in Order EHA/1433/2007 of 17 May 2007, in which case the time limit for the submission of the declaration shall be the in the preceding paragraphs, as appropriate. 3. In accordance with Article 82 (2) of the Company Tax Act, the model 220 declaration approved in Article 1 of this order shall be submitted within the time limit for the declaration in question. the individual taxation scheme of the parent company or group head entity.

Single additional disposition. Forms for the presentation of census statements.

For the presentation of the census statements in the framework of the social collaboration for the management of the taxes referred to in Article 5 of Order EHA/3695/2007, of 13 December, for which the model 030 is approved In the Census of the High in the Census of Forced Tax, change of domicile and/or variation of personal data, which can be used by the natural persons, the place and form of presentation of it are determined and the Order is modified EHA/1274/2007 of 26 April 2007 approving models 036 of the census declaration of discharge, modification and In the Census of professional entrepreneurs and retainers and 037 Declaration censal of high, modification and low in the Census of businessmen, professionals and retainers, the State Agency of Tax Administration may establish specific forms for the telematic transmission of the information and the documentation supporting it, with the same effects as the model 030 approved in that order.

Also, the State Tax Administration Agency may make available to the entities a form to submit the application to which the single transitional provision of Order EHA/451/2008, 20 of February, by which the composition of the tax identification number of legal persons and entities without legal personality is regulated.

Final disposition first. Amendment of the Order of 28 July 1998 approving the model 480 of the annual summary of the tax on insurance premiums and amending the Order of 22 January 1997 approving the model 420 of the declaration-settlement of the Insurance Premium Tax.

The third article of the Order of 28 July 1998 is amended, approving the model 480 of the annual summary of the tax on the insurance premium and amending the order of 22 January 1997 for which the approves the model 420 for the declaration-liquidation of the Insurance Primes Tax, which will be worded as follows: " Third. Form of presentation.-The annual summary of the Insurance Premium Tax, model 480, must be submitted by telematic via the Internet according to the scope, general conditions and the procedure laid down in Order EHA/3212/2004 of 30 September 2004 laying down the general conditions and the procedure for the Internet telematic presentation of the declarations corresponding to the models 308, 309, 341, 370, 371, 430 and 480. '

Final disposition second. Amendment of the Order of 24 November 2000 approving the model 430 declaration-settlement of the Tax on Insurance Primes in euro.

The third article of the Order of 24 November 2000 approving the model 430 declaration-settlement of the Tax on Insurance Primes in euro is amended, which will be worded as follows: " Third. Form of presentation.-The declaration of the Tax on Insurance Primes, model 430, must be submitted by telematic via the Internet in accordance with the scope, general conditions and the procedure laid down in the Order EHA/3212/2004 of 30 September 2004 laying down general conditions and the procedure for the telematic presentation by the Internet of the declarations corresponding to the models 308, 309, 341, 370, 371, 430 and 480.

If the result of the corresponding self-validation is to enter and is submitted with application for compensation, deferment or fractionation, it will be applicable as provided in Articles 71 et seq. of Law 58/2003, General Tax and 55 et seq. of the General Rules of Collection, and Articles 65 of the Law 58/2003, General Tax and 44 et seq. of the General Rules of Collection, respectively. The procedure for the telematic transmission of the declarations with application for deferment or fractionation, application for compensation or simple recognition of debt shall be that provided for in Order EHA/3212/2004, with the particularity that, In addition to the self-validation, the declarants shall send by electronic means to the telematic register of the State Agency of Tax Administration the corresponding document established in the regulations for each type of application those mentioned above, in accordance with the provisions of the Resolution of 23 August 2005, of the Directorate-General of the State Agency for Tax Administration, regulating the presentation of certain electronic documents in their general telematic register. "

Final disposition third. Amendment of Order EHA/2027/2007 of 28 June, for which Royal Decree 939/2005 is partially developed, of 29 June, for which the General Tax Collection Regulation is adopted, in relation to the credit institutions providing the collaboration service in the collection management of the State Tax Administration Agency.

Annex VI, "Autoliquidation Models whose result is a return request and manageable through collaborating entities" becomes the following:

" ANNEX VI Autoliquidation Models whose result is a return request and manageable through collaborating entities

Model	Naming	Income Periods
100	Ordinary and draft IRPF Devolution.	0A
150	Return IRPF special regime applicable to workers posted to Spanish territory.	0A
201	Return on Corporate Tax Return Simplified Annual Statement.	0A
206	Return Non-Resident Income Tax (permanent establishment)	0A
225	Return Tax on Heritage Societies.	0A
300	Devolution VAT general regime (once a year)	0A (4T)
311	Devolution VAT-simplified regime-final declaration (once a year)	0A (4T)
320	Devolution VAT large enterprises (once a year)	0A (12)
371	Devolution VAT general regime and simplified-final declaration (once a year).	0A (4T)

Final disposition fourth. Amendment of Order EHA/481/2008, of 26 February, approving the models for the declaration of the Income Tax of the Physical Persons and the Tax on the Heritage, exercise 2007, determine the place, form and deadline of presentation of the same, establish the procedures for application, referral, rectification and confirmation or subscription of the draft declaration of the Income Tax of the Physical Persons, and determine the general conditions and the procedure for the presentation of both by telematic or telephone means.

1. Article 11 (1) is amended as follows: " 1. The taxpayer for the Income Tax of the Physical Persons and for the Tax on the Heritage that must subscribe the respective declaration, must adhere the identifying labels in the spaces reserved to the effect.

When identification labels are not available, the Fiscal Identification Number (NIF) must be entered in the space reserved for the purpose, accompanying the "Copies for Administration" photocopy of the document accreditable of that number. In the case of a joint declaration for the Income Tax of the Physical Persons corresponding to a family unit composed of both spouses, each one of them must adhere their corresponding identifying labels in the spaces reserved for this purpose. If either spouse or both have no identifying labels, they must enter the respective Fiscal Identification Number (NIF), in the spaces reserved for the purpose, accompanying the "Copies for Administration" photocopies of the respective supporting document of that number. Notwithstanding the foregoing, no photocopy of the evidence document of the Tax Identification Number (NIF) shall be required in the case of statements of the Income Tax of the negative Physical Persons or to be returned, upon request return or waiver of the same, or negative declarations of the Tax on the Heritage, which are presented personally in the offices of the State Agency of Tax Administration, in the offices of the Tax Agency of Catalonia -enabled for the purpose or at the Mortgage District Liquidator Offices located in the area territory of Catalonia. "

2. Article 15 (2) (b) is amended to read as follows:

" b) Statements whose result is an amount to return with return request. The presentation of the aforementioned declarations can be made in any Delegation or Administration of the State Administration of Tax Administration, in the offices of the Tax Agency of Catalonia entitled to the effect, in the Offices Mortgage District liquidators located in the territorial scope of Catalonia, as well as in any office located in the Spanish territory of the collaborating entity in which you want to receive the amount of the refund, even in the latter of course, even if the presentation takes place outside the time limit laid down in Article 9. In both cases, the Customer Account Code (CCC) must be entered to identify the account to which the transfer is to be made. These declarations may also be presented in the offices authorized by the Autonomous Communities, Cities with Statute of Autonomy and Local Entities, for the confection of declarations through the Program of Aid developed by the State Tax Administration Agency.

Notwithstanding the foregoing, when the taxpayer requests the bank transfer refund on an account opened in the Deposit Entity that does not act as a contributor to the collection management of the State Agency Tax administration, the declaration must be filed in the offices of the State Tax Administration Agency, the Tax Agency of Catalonia, or the Mortgage District Liquidators located in the United States. in the territorial area of Catalonia. Where the taxpayer does not have an open account with a deposit institution or has any other circumstances justifying it, that end shall be indicated by attaching to the written statement addressed to the Administrator or Delegate of the The corresponding State Tax Administration Agency, who, in the light of the same and prior to the relevant checks, may order the performance of the return that proceeds through the issuance of the Banco de España's nomination. The refund may also be ordered by means of the issuance of a cross-check or the name of the Banco de España when it cannot be effected by bank transfer. " 3. Article 15 (2) (c) is amended to read as follows:

" (c) Negative statements and statements in which the return in favor of the Public Treasury is waived. These declarations shall be submitted either directly to any Delegation or Administration of the State Tax Administration Agency, in the offices of the Tax Agency of Catalonia, which are entitled to the effect, in the Liquidor Offices. Mortgage District located in the territorial scope of Catalonia, or by registered post addressed to the Delegation or Administration of the State Administration of Tax Administration corresponding to the tax domicile of the taxpayer.

These declarations may also be presented in the offices authorized by the Autonomous Communities, Cities with Statute of Autonomy and Local Entities, for the confection of declarations through the Program of Assistance developed by the State Tax Administration Agency. Notwithstanding the foregoing, if the taxpayer also presents a declaration of the Tax on the Patrimony and it results to be entered, the declaration of the Income Tax of the Physical Persons negative or with renunciation of the return may be be presented together with that of the Heritage Tax at the place where the latter is presented in accordance with the provisions of paragraph 3 (a) of this Article. "

4. Article 15 (3) (b) is amended to read as follows:

" b) Negative statements. These declarations shall be submitted, either directly to any Delegation or Administration of the State Tax Administration Agency, to the offices of the Catalan Tax Agency, or to the Offices of the Tax Office of Catalonia. Mortgage District liquidators located in the territorial scope of Catalonia, or by registered post addressed to the Delegation or Administration of the State Administration of Tax Administration corresponding to the tax domicile of the taxpayer.

These declarations may also be presented in the offices authorized by the Autonomous Communities, Cities with Statute of Autonomy and Local Entities, for the confection of declarations through the Program of Assistance developed by the State Tax Administration Agency. Notwithstanding the foregoing, if the taxpayer presents a statement of the Income Tax of the Physical Persons with the result of entering or returning with request for return, the negative declaration of the Tax on the Patrimony be presented together with that of the Income Tax of the Physical Persons at the place where the latter is presented in accordance with the provisions laid down in paragraphs (a) and (b) of paragraph 2 respectively. "

Final disposition fifth. Entry into force.

This order shall enter into force on the twentieth day following that of its publication in the Official Gazette of the State, except for the second final provision which shall enter into force on 1 October 2008 and the fourth final provision which shall enter into force. The following day of its publication in the Official Gazette of the State.

Madrid, 22 May 2008. -Deputy Prime Minister of the Government and Minister of Economy and Finance, Pedro Solbes Mira.

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