The profound transformation that the excise duties have suffered since the entry into force of Law 38/1992, of December 28, of Special Taxes and the time passed since its approval, has motivated successive amendments to its implementing and implementing rules giving rise to a situation of high regulatory dispersion. In addition, the extraordinary development of the aspects related to the fulfilment of formal obligations which can be dealt with by computer processing and the successive extension of the social partnership scenarios has been reflected in a high number of of provisions. This Order puts an end to this situation, consolidating the majority of the implementing rules into a single provision, modifying, for its updating and simplification, the existing orders. Moreover, the introduction of the system of control of movements of products in the intra-Community movement (EMCS, Excise Movement and Control System) advises to anticipate the procedure in the internal field, maintaining the current limitations of products and quantities in the case of shipments to the Community non-domestic area. To this end, the scope of the prior notice to the State Administration of Tax Administration is extended, including the suspension of shipments under suspension in the internal circulation to most of the products covered by the excise duties of the manufacture. In addition, this Order approves the electronic format and requires the telematic presentation of the relationship of fertilizers made to bonified gas oil retailers which, in compliance with the provisions of the Excise Regulation approved by the Royal Decree 1165/1995 of 7 July 1995 must provide the managing centre with credit institutions. On the other hand, the tax benefit recognised for biofuels implies the need for differentiated control of the production, storage and distribution establishments of the same, with the need to distinguish the tax deposits in function of the products that are stored in them. Finally, the declaration-settlement model and the breakdown by establishments in relation to the Retail Sales Tax of Certain Hydrocarbons and the declaration-settlement model of transactions treated as imports into the Value Added Tax, adapting them to the regulatory changes produced since its implementation. With regard to the statutory ratings, Article 18.4 of Law 38/1992 of 28 December 1992 entrusts the Minister for Economic Affairs and Finance to establish the place, form, time-limits and forms in which the taxable persons must determine and enter the chargeable tax liability. Article 20 (2) and (3) of Law 38/1992 of 28 December 1992 entrusts the Minister for Economic Affairs and Finance with the approval of denaturing substances and the proportions in which they must be added to alcohol in order to give the latter the status of alcohol or partly denatured. For its part, Article 41.3 of the Excise Regulation, approved by Royal Decree 1165/1995 of 7 July 1995, authorises the Minister for Economic Affairs and Finance to establish the repertoire of activities and to determine the digits and identifying characters referred to in paragraphs 1 and 2 of the same Article. Similarly, Article 44.4 of the Special Tax Regulation, approved by Royal Decree 1165/1995 of 7 July 1995, authorises the Minister for Economic Affairs and Finance to establish the models for declaration-settlements or, where appropriate, the electronic, computerised or telematic means and procedures which could replace them for the determination and entry of the debt. Article 22.6 of the Special Tax Regulation, approved by Royal Decree 1165/1995 of 7 July 1995, enables the Minister for Economic Affairs and Finance to establish that in all or in any of the cases of circulation in which the (a) the issuing of an accompanying document shall contain an additional copy to be made available to the tax authorities prior to the start of the movement to be covered by that document. Article 107.4 of the Special Tax Regulation, adopted by Royal Decree 1165/1995 of 7 July 1995, enables the Minister for Economic Affairs and Finance to fix the date from which the credit institutions are to send the Article 2 (1) (a) of the Treaty As a general rule, Article 98.4 of Law 58/2003 of 17 December, General Tax, confers powers on the Minister of Finance to determine the circumstances and conditions under which the tax authorities must submit by means of telematic statements, autoliquidations, communications, applications and any other document with a tax transcendence. The ratings to the Minister of Finance must be understood by the Minister of Economy and Finance, in accordance with the provisions of Article 5 of the Royal Decree 553/2004 of 17 April, for which the ministerial departments are restructured. In its virtue, I have:

Article 1. Settlement and payment of special manufacturing taxes.

1. The following models of declaration-liquidation are approved for the determination and entry of the tax liability of special manufacturing taxes, the presentation of which can be carried out only by means of telematics under the conditions and in agreement with the procedure laid down in paragraphs 2 to 6, inclusive of this Article: (a) Model 560: Electricity tax. Declaration-settlement. Annex I.

b) Model 561: Beer Tax. Declaration-settlement. Annex II. c) Model 562: Tax on Intermediate Products. Declaration-settlement. Annex III d) Model 563: Alcohol and Derived Beverages Tax. Declaration-settlement. Annex IV (e) Model 564: Tax on Hydrocarbons. Declaration-settlement. Annex V. (f) Model 566: Tax on Tobacco Labours. Declaration-settlement. Annex VI g) Model DDC. Tax on Hydrocarbons. Statement of breakdown of centralised quotas. Annex VII h) Model DCC. Excise duties on Alcohol and Alcoholic Beverages, Tobacco and Electricity Work. Statement of breakdown of centralised quotas. Annex VIII

These models must be submitted by the taxable persons of the corresponding special manufacturing taxes, except in the case of importation and in the case of the artisanal distillers defined in the article 20.6 of Law 38/1992 of 28 December of Special Taxes.

The filing of the statements-settlements shall not be necessary where there has been no stock or movement of products subject to the special manufacturing taxes in the corresponding settlement period. In the case of taxable persons of special manufacturing taxes which are exclusively for the receipt or delivery of products from the non-internal Community territorial scope, the presentation of the products shall not be necessary. statements-settlements in those settlement periods, in which no receipts or deliveries have occurred. 2. The telematic presentation of the statements-settlements shall be subject to the following conditions:

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

If the telematic presentation is to be performed by a person or entity authorized to present statements representing third parties, it will be this person or entity who must have installed in the browser its certificate. b) To carry out the telematic presentation, the declarant must complete and transmit the data of the form, adjusted to the models approved by this Order, which will be available on the website of the State Administration Agency Tax.

3. The income of the accrued liquid shares shall be made, in general, by each of the establishments or places of reception in the entities acting as collaborators in the management of the collection in the terms established in the Royal Decree 939/2005 of 29 July, approving the General Rules of Collection.

Where the taxable person of the Electricity Tax is not the holder of a factory or tax warehouse, the payment of the fees shall be made by the filing of a single declaration-settlement for each period of liquidation. 4. The telematic presentation of the declaration-settlements with a fee to be entered shall be made in accordance with the following procedure:

(a) The declarant shall communicate with the deposit entity that acts as a contributor to the management of the collection, by means of telematics or by going to its offices, to make the corresponding income and to facilitate the following data: 1. NIF of the taxable person (9 characters).

2. Anagram or the first four letters of the first last name (only if the declarant is a natural person). 3. Fiscal year (the four digits of the year to which the settlement period for which the declaration is made corresponds). 4. Period: 2 characters (two numerical digits for monthly tax periods or, if applicable, a number to indicate the quarter followed by the letter T). 5. th Declaration to be submitted: It shall be indicated, according to the Special Tax of Manufacture to be entered, one of the models related to paragraph 1 of this article first. 6. º Type of liquidation = I. 7. º amount to be entered (must be greater than zero).

The contributing entity, once the income has been made, will assign a Full Reference Number (NRC) that will generate informatically using a cryptographic system that will link the NRC with the amount entered.

At the same time, it shall transmit or deliver, in the form of data transmission, a receipt containing at least the data set out in Annex IX. (b) The declarant within the time limit established for the entry into Article 44.3 of the Special Tax Regulation, approved by Royal Decree 1165/1995 of 7 July, shall contact the State Administration Agency Tax through the Internet or any other equivalent means that allows the connection, in the address: https://aeat.es and will access the Virtual Office. Once the tax concept and the declaration to be transmitted are chosen, the declarant shall select the type of declaration "to be entered" and, where appropriate, the type of breakdown, if it relates to several establishments. Partial income shall be indicated, where several NRC codes are generated for the same declaration, or where the quota is not fully entered. When the income does not reach the total of the quota and compensation is requested, or deferment with or without fractionation of the remainder of the amount to be entered, it will be indicated respectively income and application for compensation, or income and application of deferment. You must then fill in the tax data for the form associated with the selected statement type, in which, together with the data in the corresponding statement, you will need to enter the NRC provided by the contributing entity. If the declarant has selected the option "with breakdown by establishment", he/she must submit, simultaneously with the declaration-settlement, the "Centralized Quotas Breakdown Declaration", adjusted to the content of the declaration models DDC, for the Hydrocarbons Tax, or DCC, for the remainder of the special manufacturing taxes, Annexes VII and VIII, respectively, of this Order. The presentation of this declaration must be carried out by means of telematics, under the same conditions and procedure laid down for the declaration which they supplement. (c) The declaration shall then be transmitted with the electronic signature, generated by selecting the certificate previously installed for the purpose in the browser. 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 validated declaration with a sixteen-character electronic code, indicating the date and time of the presentation. If the presentation is rejected, the description of the errors detected will be shown on screen. In this case, they must be corrected in the form of entry, or the presentation must be repeated if the error is caused by another reason.

5. The presentation of the non-fee-to-enter statements shall be made in accordance with the following procedure:

(a) The declarant, within the time limit set for making the entry into Article 44.3 of the Excise Regulation, approved by Royal Decree 1165/1995 of 7 July, shall contact the State Agency Tax Administration through the Internet or any other equivalent means that allows the connection, in the address: https://aeat.es, will access the Virtual Office and will select the tax concept and the model of declaration to be transmitted.

Once the tax concept and the reporting model are to be transmitted, the declarant will select the "zero quota" declaration type and fill in the tax data for the form associated with the selected declaration type. (b) Once the tax data of the form associated with the selected type of declaration has been completed, the declaration shall be transmitted with the electronic signature, generated when the previously installed certificate is selected for the purpose in the browser. 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 validated declaration with a sixteen-character electronic code, with an indication of the date and time of the presentation. (d) In the case where the presentation is rejected, the description of the errors detected shall be shown on the screen. In this case, they must be corrected in the form of entry, or the presentation must be repeated if the error is caused by another reason.

6. The submission of statements-settlements with a request for deferment or fractionation or debt recognition upon request for compensation shall be made in accordance with the following procedure:

(a) The declarant, within the time limit referred to in paragraph 4.b) of this Article, shall contact the State Tax Administration Agency through the Internet or any other equivalent means to permit the connection, in the address: https://aeat.es, will access the Virtual Office and will select the tax concept and the model of declaration to be transmitted.

Once the tax concept and the reporting model are to be transmitted, the declarant will select the type of statement presented among the following options: debt recognition with a request for compensation, deferral, debt recognition and, where applicable, the type of breakdown. You must then complete the tax data for the form associated with the selected declaration type. If the declarant has selected the option "with breakdown by establishment", he/she must submit, simultaneously with the declaration-settlement, the "Centralized Quotas Breakdown Declaration", adjusted to the content of the declaration models DDC, for the Hydrocarbons Tax, or DCC, for the remainder of the special manufacturing taxes, which are approved, respectively, as Annexes VII and VIII to this Order. The presentation of this declaration must be carried out by means of telematics, under the same conditions and procedure laid down for the declaration which they supplement. (b) Once the tax data of the form associated with the selected type of declaration has been completed, the declaration shall be transmitted with the electronic signature, generated when the previously installed certificate is selected for the purpose in the browser. 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 validated declaration with a sixteen-character electronic code, with an indication of the date and time of the presentation. (d) In the case where the presentation is rejected, the description of the errors detected shall be shown on the screen. In this case, they must be corrected in the form of entry, or the presentation must be repeated if the error is caused by another reason.

Article 2. Presentation of statements of operations.

1. As a supplement to the statements-settlements, the taxable persons, within the time limit established for making the entry into Article 44.3 of the Special Tax Regulation, approved by Royal Decree 1165/1995, of July 7, are required to submit by the Internet any statements which comprise the operations carried out, even if they have only stocks, in accordance with the models approved in this Order.

However, as long as the tax rate of the Fermentated Wine and Beverage Tax is zero, the time limit for the manufacturers and holders of tax warehouses for products covered by this tax is to present the tax. Article 66.5 of the Regulation on Excise Duties, adopted by Royal Decree 1165/1995 of 7 July 1995, shall be the same as that laid down in Article 66.5 of the Rules of Procedure. 2. Where the taxable person is authorised to carry out the centralisation of revenue, he shall submit the following statements of operations:

(a) A consolidated statement of operations of all its establishments.

b) A statement of operations by each establishment.

3. The following models of declarations of operations are approved, the presentation of which must be carried out by means of telematics, under the conditions and procedure described in Articles 1.2 and 1.5.a), first subparagraph, (b), (c) and (d) of the Order:

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

b) Model 554. Tax on Alcohol and Derived Beverages. Statement of operations at factories and alcohol tax warehouses. Annex XI c) Model 555. Intermedia Products Tax. Declaration of operations in factories and fiscal deposits of intermediate products. Annex XII d) Model 556. Tax on Alcohol and Derived Beverages. Declaration of operations in the intermediate products factories of Article 32 of Law 38/1992, of 28 December, of Excise. Annex XIII e) Model 557. Tax on Alcohol and Derived Beverages. Declaration of operations in factories and tax warehouses of derived beverages. Annex XIV f) Model 558. Beer tax. Declaration of operations in factories and beer tax warehouses. Annex XV g) Model 570. Tax on Hydrocarbons. Declaration of operations in factories and hydrocarbon tax warehouses. Annex XVI h) Model 580. Tax on Tobacco Labours. Declaration of operations in factories and tax warehouses for tobacco products. Annex XVII i) Model 510. Special Manufacturing Taxes. Declaration of operations for the reception of products from the rest of the European Union. Annex XVIII.

4. The Model 510 declaration of operations shall be submitted exclusively by registered operators, non-registered operators, authorised recipients of guaranteed consignments and tax representatives, without reflecting further movements. the receipts and deliveries of products from other Member States of the European Union.

Article 3. Settlement and payment of the Alcohol and Beverages Tax Derived in the Artisanal Distillation and Harvester Regimes.

1. The following models are approved for the determination and income of the tax liability for the first and second rates of the artisanal distillation scheme referred to in Article 40.2 of Law 38/1992 of 28 December 1992. for derived beverages obtained from the artisanal distillation and harvester schemes: (a) Model 559. Tax on Alcohol and Derived Beverages. Artisanal and harvester distillation schemes. Declaration-settlement, paper support. Annex XIX. This model consists of three copies: exemplary for the Administration, exemplary for the taxable person and exemplary for the collaborating entity.

b) Model 559. Tax on Alcohol and Derived Beverages. Artisanal and harvester distillation schemes. Declaration-settlement, electronic format. Annex XX For telematic presentation. c) RBRC model. Tax on Alcohol and Derived Beverages. Artisanal and harvester distillation schemes. List of beneficiaries of the harvest scheme, Annex XXI, paper format, to be submitted in conjunction with the statements of the model 559, in the case of distillation of caterpillars by the distillers craft. This model consists of two copies, exemplary for the Administration and exemplary for the taxable person. d) RBRC model. Tax on Alcohol and Derived Beverages. Artisanal and harvester distillation schemes. List of beneficiaries of the harvest scheme, Annex XXII, electronic format, for the telematic presentation, to be submitted in conjunction with the declarations-liquidations model 559, in the case of distillation of caterpillars on the part of craft distillers.

These models must be presented by the craft distillers defined in Article 20.6 of Law 38/1992, of December 28, on paper or telematic support.

2. The paper-based presentation shall be carried out on time and in accordance with the following procedure:

(a) The filing of the declaration-settlement and the simultaneous payment of the accrued fees shall be made in the deposit entities acting as collaborators in the management of the collection, in the terms established in the General Rules of Collection, approved by Royal Decree 939/2005 of 29 July.

(b) The contributing entity shall, after the entry has been made, validate all copies of the declaration-settlement and return the declarant to the declarant for the purpose of the administration and the taxable person. c) The copy for the administration of the declaration-settlement, and the RBRC Model, " Tax on Alcohol and Derived Beverages. Artisanal and harvester distillation schemes. List of beneficiaries of the harvest scheme ', where appropriate, shall be submitted to the managing office in which the craft distiller is registered, in accordance with Article 99 of the Excise Regulation, approved by Royal Decree 1165/1995 of 7 July 1995, within the following time limits:

1. No. 1. No 1: Prior to the presentation to the management office of the application for authorization to distil.

2. No. 2: If the settlement period is quarterly, the first twenty calendar days of the second month following the one in which the quarter ended in which the accruals have occurred. If the settlement period is monthly, the first twenty calendar days of the third month following the month in which the accruals have occurred.

d) The period will be indicated with 2 characters. "OA" is specified in the fare 1. In tariff 2. the two digits corresponding to the month in question, in the case of monthly tax periods, or a number to indicate the quarter in question followed by the letter T, in the case of quarterly tax periods. 3. The telematic presentation of the statements-settlements shall be made in accordance with the procedure laid down in paragraphs 2 to 6, inclusive of Article 1 of this order, with the particularities in respect of the time limits for entry and settlement period referred to in the preceding paragraph. Where appropriate at the same time as the declaration-settlement submission, the RBRC Model, ' Alcohol and Derived Beverages Tax, shall be submitted. Artisanal and harvester distillation schemes. List of beneficiaries of the harvest scheme ', under the conditions and procedure described in Articles 1.2 and 1.5.a), first subparagraph, (b), (c) and (d) of this Order.

4. The declaration-settlement shall not be required for periods of inactivity of the distillation apparatus.

Article 4. Applications for refund of special manufacturing taxes.

1. For the purposes of Articles 7.1, 8.5, 9.4, 10.4, 54.5, 57.4, 80.d, 109.4 and 1111.5 of the Special Tax Regulation, approved by Royal Decree 1165/1995 of 7 July 1995, the following models are approved for the application of the return of the supported manufacturing special tax quotas: a) Model 506. Special Manufacturing Taxes. Return request for tax deposit introduction. Annex XXIII

b) Model 507. Special Manufacturing Taxes. Return request in the guaranteed shipping system. Annex XXIV. c) Model 508. Special Manufacturing Taxes. Return request in the distance sales system. Annex XXV d) Model 590. Special Manufacturing Taxes. Request for export refund or issue. Annex XXVI. e) Model 524. Excise on Alcohol and Alcoholic Drinks. Return request. Annex XXVII. f) Model 572. Tax on Hydrocarbons. Return request. Annex XXVIII.

2. The return requests shall be submitted in the following cases and deadlines:

(a) The model 506 must be presented in the cases provided for in Article 8 of the Excise Regulation, approved by Royal Decree 1165/1995 of 7 July 1995. The application shall be submitted within the first 20 days of the month following the end of the quarter in which the products entered for that purpose have arrived in other Member States for tax purposes.

(b) The model 507 must be presented in the cases provided for in Article 9 of the Excise Regulation, approved by Royal Decree 1165/1995 of 7 July 1995. The application shall be submitted within the first 20 days of the month following the end of the quarter in which the Special Tax was paid, or his accounting office has been carried out, in the Member States of destination, corresponding to the products which have been sent to those States in the system of guaranteed consignments. (c) The model 508 must be presented in the cases provided for in Article 10 of the Excise Regulation, approved by Royal Decree 1165/1995 of 7 July 1995. The application shall be submitted within the first 20 days of the month following the end of the quarter in which the Special Tax was paid, or his accounting office has been carried out, in the Member States of destination, corresponding to the products which have been sent to those States in the distance selling system. (d) The model 590 must be presented in the cases provided for in Articles 7 and 57.4 of the Excise Regulation, approved by Royal Decree 1165/1995 of 7 July 1995. The application shall be submitted together with the customs document for the export of the goods. (e) Model 524 must be presented in the cases provided for in Articles 54 and 80 of the Special Tax Regulation, approved by Royal Decree 1165/1995 of 7 July 1995. The application must be submitted within the first 20 days of the month following the end of the quarter in which the alcohol or alcoholic beverages have been used in the uses provided for in Articles 22 (a) and (b) and 43 of the Law. 38/1992, of 28 December. (f) Model 572 must be presented in the cases provided for in Articles 109 and 111 of the Special Tax Regulation, approved by Royal Decree 1165/1995 of 7 July 1995. The application shall be submitted within the first 20 days of the month following the end of the quarter in which the products covered by the hydrocarbon tax have been used in the uses provided for in Article 2 (a) and (c) of the Law 38/1992 of 28 December.

3. The submission of applications for refund of special manufacturing taxes, the models of which are approved in this Article, must be made within the time limits laid down in paragraph 2 of this Article, by way of telematic, under the conditions and in accordance with the procedure laid down in Articles 1.2 and 1.5.a), first subparagraph, (b), (c) and (d) of this Order.

Article 5. Tax marks.

1. For the purposes of Article 26 (2) and (3) of the Special Tax Regulation, approved by Royal Decree 1165/1995 of 7 July 1995, the following models of tax marks are hereby approved: (a) Precinct and stamps for containers which contain derived beverages. Annex XXIX.

b) Precinct for cigarettes. Annex XXX

2. For pre-tapes for containers containing derived beverages, the values of 5 and 10 litres shall be used exclusively for professional use. It is understood as such, the sale to professionals of packaging that are not destined to be sold in such a state to the final consumer. The final consumer concept is set out in Article 1.2 and 3 of Law 26/1984 of 19 July, General for the Defence of Consumers and Users.

3. Pursuant to Article 26.4 of the Special Tax Regulation, approved by Royal Decree 1165/1995 of 7 July 1995, the 'special mark', Annex XXXI, is hereby approved for the exclusive use of cigarettes intended for use in the the sale to intra-Community travellers. For these purposes, the following definitions are set out:

(a) "Authorized package": Any type of packaging containing 200 cigarettes.

(b) 'provisioning facilities' means the factories and tax warehouses from which cigarettes are directly supplied to ships or aircraft for sale to passengers on board, as well as the deposits of the reception of which the activity is exclusively the supply for sale to passengers on board ships and aircraft carrying out an intra-Community journey. (c) "special establishments" means retail establishments located in ports or airports which, having the status of a customs warehouse or a deposit of a franc or a tax warehouse, are covered by the scope of application of the second provision of Royal Decree 1199/1999, of 9 July, for the development of Law 13/1998, of 4 May, of the Ordination of the Market of Tabacos and Tax Regulations, and the Concesional Statute of the Network of Tobacco and Timbre vending machines. (d) "intra-Community travel" means any movement between two ports or airports within the territory of application of Council Directive 92/12/EEC of 25 February 1992 on the general arrangements for the holding, movement and monitoring of products subject to excise duty, which starts on Spanish territory and ends outside the Spanish territory and where no intermediate stops are made at points outside the territory of application of the said Directive. However, in the case of sales of cigarettes on board ships and aircraft, the movement of return to the Spanish territory in which the other conditions laid down in this Regulation are met shall also be taken into account for intra-Community travel. the previous paragraph. (e) "intra-Community travel" means a natural person who is travelling within the Community as defined in the preceding paragraph and who is provided with the relevant transport title through which he credits such a condition.

4. Conditions of use of the "special mark":

(a) Cigarettes intended for sale to intra-Community travellers, both in special establishments located in ports and in airports and on board vessels or aircraft to which they have been supplied from supply establishments shall incorporate, instead of the circulation pre-tape approved in paragraph 1 of this Article, the "special mark" approved in paragraph 3.

b) The "special mark" is a timbrated and numbered document that will be produced by the National Mint and Timbre. The "special mark" shall be affixed permanently to the outside of the approved package in such a way that it cannot be separated from it without opening the container or its wrapping, if it has. (c) "special marks" shall be given to the holders of the special establishments and supply establishments by the special tax management office concerned with the place of location of such establishments. However, where the same person is the holder of several special establishments or of several supply establishments situated within the territorial scope of more than one managing office, the 'special marks' may be delivered, subject to the authorisation of the managing centre, for all the establishments concerned by that person, by a single one of those offices. The delivery to the "special marks" concerned shall be made on receipt and subject to compliance with the provisions of paragraph (g) of this Article. (d) In the case of cigarettes intended for sale in special establishments, the placing of "special marks" shall be carried out in those special establishments by the holders of such special establishments. In the case of cigarettes intended for sale on board ships and aircraft, the placing of the "special marks" shall be carried out in the supply establishments by the holders of such cigarettes. (e) The justification for the employment given to the "special marks" by the holders of the special establishments and supplies shall be governed by the provisions of Law 38/1992 of 28 December 1992 and the Tax Regulation Special, approved by Royal Decree 1165/1995 of 7 July, for the circulation of goods. (f) For the purposes of Article 19 (6) of Law 38/1992 of 28 December 1992, the "special mark" shall not be regarded as a tax mark or a recognition of cigarettes held for commercial purposes outside the Community. special establishments, supply establishments or vessels and aircraft on board which are intended for sale. Similarly, and by way of derogation from Article 39 (6) of the Excise Regulation, approved by Royal Decree 1165/1995 of 7 July 1995, the 'special mark' will not prove the payment of excise duty on cigarettes. intended for commercial purposes outside the special establishments, supply establishments or vessels and aircraft on board which are intended for sale. (g) The holder of the special establishment or of the supply establishment must, in the event of a requirement prior to the delivery of the "special marks" by the managing office, lodge a security with a security of not less than one tenth of the theoretical quotas which would correspond to the cigarettes to which the "special marks" whose delivery it requests would be incorporated. After the payment has been made, the guarantee in question may be affected or may be delivered under the same new "special marks" within the limit.

However, if, in relation to the particular establishment or procurement in question, a guarantee had been lodged in accordance with Article 43 (2) and (3) of the Excise Regulation, which was adopted by Royal Decree 1165/1995 of 7 July 1995 shall not be required to constitute the security referred to in the preceding paragraph. In such a case, the number of "special marks" liable to be delivered shall be determined in accordance with the rules laid down in Article 26.7 of the Excise Regulation adopted by Royal Decree 1165/1995 of 7 July 1995 for the delivery of circulation precribbons for cigarettes.

5. For the purposes of Article 26.6 of the Special Tax Regulation, approved by Royal Decree 1165/1995 of 7 July 1995, the following models are approved:

a) Model 517. Special Manufacturing Taxes. Request for Tax Marks to the Office of Special Tax Management, paper support. Annex XXXII. This model consists of two copies, exemplary for the administration and exemplary for the person concerned.

b) Model 517. Special Tax on the Application of Tax Marks to the Office of Special Tax Management, electronic format. Annex XXXIII, for telematic presentation.

The paper presentation of model 517, not subject to time limits, can only be made by the craft distillers referred to in Article 20.6 of Law 38/1992 of 28 December.

The electronic submission of model 517, not subject to time limits, may be made only by telematic means, under the conditions and in accordance with the procedure laid down in the first subparagraph of Articles 1.2 and 1.5.a. (b), (c) and (d) of this Order. Upon receipt of the request for tax marks, the managing office shall send an electronic message to the applicant indicating that it may withdraw the same or, where appropriate, the cause of the request and the possibility to remedy the case. the defects or errors warned. The managing centre may authorise the delivery of the tax marks requested by the holders of the tax warehouses or factories to be made directly from the National Mint and the Timbre to the requesting establishment, Delivery by the Intervention Service of the establishment.

Article 6. Application and authorisation for the reception of products subject to excise duties for the rest of the European Union.

1. For the purposes of Article 33.2.a) and (c) of the Special Tax Regulation, approved by Royal Decree 1165/1995 of 7 July 1995, the following models are approved: (a) Model 504. Special Manufacturing Taxes. Application for authorisation to receive products from the rest of the European Union. Annex XXXIV

b) Model 505. Special Manufacturing Taxes. Authorisation to receive products from the rest of the European Union. Annex XXXV.

2. The persons concerned must apply for authorisation for the receipt of products subject to special manufacturing taxes from the non-internal Community territorial area.

3. The model 504 application, which consists of a copy for the administration and an example for the person concerned, shall be presented on paper in the management office corresponding to the place of destination of the products, in the case of non-registered or non-registered operators. authorised recipients of guaranteed consignments, or in the managing office corresponding to the tax office of the tax representative, in the case of distance sales. The managing office, once the document has been endorsed, shall return the copy to the person concerned. 4. Model 505 receiving authorisation, consisting of a copy, for the managing office, copy for the person concerned, and copy for the supplier of another Member State, shall be issued by the managing office referred to in paragraph 1. on paper, giving the person concerned the copy for the intended purpose and the copy intended for the supplier of another Member State.

Article 7. Part of the incidents in the circulation.

1. For the purposes of Articles 16.A) .4, 17.2, 29.3 and 38.4 of the Special Tax Regulation, approved by Royal Decree 1165/1995 of 7 July, the Model 509 is approved. Special Manufacturing Taxes. Part of incidences, Annex XXXVI.

2. The 509 model must be presented in the following cases and deadlines:

(a) Where, in the case provided for in Article 16.A) .4 of the Excise Regulation, approved by Royal Decree 1165/1995 of 7 July 1995, losses of products subject to excise duty are incurred in the course of internal movement under suspension arrangements, which exceed those resulting from the application of the statutory rates and which are shown in the view of the certificate of receipt formalised by the addressee. The part of the incident must be submitted to the managing office of the issuing establishment, within 15 working days following receipt of the copy number 3 of the accompanying document.

(b) Where, in the same case provided for in Article 16.A) .4 of the Excise Regulation, approved by Royal Decree 1165/1995 of 7 July 1995, following an internal movement of products under suspension, the consignor does not receive copy number 3 of the accompanying document within three months of the date of dispatch. The part of the incident must be submitted to the managing office of the issuing establishment, within 15 working days following the end of the three-month period. (c) Where, in the case provided for in Article 17.2 of the Special Tax Regulation, approved by Royal Decree 1165/1995 of 7 July 1995, the products sent, under suspension arrangements, from the internal territorial scope to a place of the Community territorial scope not included in that area, do not arrive at their destination and this is the case in copy 3 of the accompanying document. The part of the incident must be submitted to the managing office of the issuing establishment within 15 working days following receipt of the copy number 3 of the accompanying document and, in any case, of three months from the date of dispatch of the products. (d) Where, in the same case provided for in Article 17.2 of the Regulation on Excise Duties, approved by Royal Decree 1165/1995 of 7 July 1995, the products sent, under suspension arrangements, from the internal territorial scope to to a place in the Community territorial area not included in that area, do not reach its destination and the consignor does not receive the copy number 3 of the accompanying document. The part of the incident must be submitted to the managing office of the issuing establishment, within 15 working days following the end of the three-month period from the date of dispatch of the products. (e) Where the products of a factory or tax warehouse, with the discharge of the suspension scheme but covered by accompanying documents, have not been able to be delivered to the consignee in whole or in part, in the case provided for in the Article 38.1 of the Special Tax Regulation, approved by Royal Decree 1165/1995 of 7 July, and reintroduced in the establishment of exit. The share of the incidents shall be formalised at the time of the re-introduction of the products into the consignor establishment. The holder of the establishment, unless he chooses the telematic presentation, shall send a copy of the item of the incident to the managing office in whose territory the exit establishment is registered. (f) Where, in the case of salidae from a factory or tax warehouse, with the discharge of the suspension scheme but covered by accompanying documents with several recipients, the quantities to be delivered to the various recipients shall be modified, in the terms provided for in the third paragraph of Article 38.1 of the Excise Regulation, approved by Royal Decree 1165/1995 of 7 July 1995. The consignor shall formalize a number of incidents for each of the accompanying documents in which the quantity of products delivered to his/her recipients has been modified within 24 hours of the date on which they were issued. made those amendments. The holder of the issuing establishment, unless he opts for the telematic presentation, shall send a copy of each of the parties to the management office in whose territory the exit establishment is registered. (g) Where, in the course of an internal movement of products to which a reduced rate of taxation has been applied and which are covered by an accompanying document, the consignee and, where appropriate, the place of delivery of the products, shall be amended in the terms provided for in Article 38.2.b) of the Excise Regulation, approved by Royal Decree 1165/1995 of 7 July 1995. The consignor shall formalize a number of incidents within 24 hours of the date of the modification. The holder of the issuing establishment, unless he chooses the telematic presentation, shall send a copy of that part of the incident to the managing office in whose territory the exit establishment is registered. (h) Where, in the course of an internal movement of products under suspension arrangements or which benefit from the application of any of the exemption cases, the consignee set out in the accompanying document shall be changed on the terms Article 38 (2) (c) of the Regulation on Excise Duties, approved by Royal Decree 1165/1995 of 7 July 1995. The consignor shall formalize a number of incidents within 24 hours of the time of the modification. The holder of the issuing establishment, unless he chooses the telematic presentation, shall send a copy of that part of the incident to the managing office in whose territory the exit establishment is registered. (i) Where, in the course of an intra-Community movement under suspension arrangements initiated in the internal territorial sphere, the consignee or place of delivery is changed, in accordance with Article 38.3 of the Rules of Procedure Special, approved by Royal Decree 1165/1995 of 7 July. The consignor shall formalize a number of incidents within 24 hours of the time of the modification. The authorised warehousekeeper, unless he chooses the telematic presentation, shall send a copy of that part of the incident to the managing office in whose territory the exit establishment is registered.

3. The share of the incidents may be submitted on paper or telematic support within the time limits set out in paragraph 2 of this Article, in accordance with the following procedure:

(a) If the paper-holder presentation is chosen, reserved exclusively for parts of the incidents relating to accompanying documents also presented on paper, the model consists of two copies, for the Administration and for the interested party.

In the cases referred to in paragraphs (a), (b), (c) and (d) of paragraph 2 of this Article, the parties to the incidents shall be present in the management office to which they refer, giving the person concerned his copy once visa for that office. In the cases referred to in paragraphs (e), (f), (g), (h) and (i) of paragraph 2 of this Article, the persons concerned shall forward to the management office referred to therein the copy for the administration of the relevant parts of the incidents. (b) If the application of the share of incidents by telematic means is chosen, it shall be made on the Internet and shall be carried out under the conditions and in accordance with the procedure laid down in Articles 1.2 and 1.5.a), first subparagraph, (b), (c) and (d) of this order. For this purpose, the declarant shall send the completed document with the data that it should declare in the incident part and indicate the codes intended for modification by incident.

Article 8. Relations of accompanying documents issued in internal and intra-Community movement and of accompanying documents received in intra-Community circulation.

1. For the purposes of Article 29.1 of the Special Tax Regulation, approved by Royal Decree 1165/1995 of 7 July 1995, to formulate the weekly relationship of accompanying documents issued, including simplified procedures, approve the following models: (a) Model 551. Special Manufacturing Taxes. Weekly relationship of accompanying documents issued, paper format. Annex XXXVII.

b) Model 551. Special Manufacturing Taxes. Weekly relationship of accompanying documents issued, electronic format. Annex XXXVIII.

2. For the purposes of Article 32.3 and 4 of the Special Tax Regulation, approved by Royal Decree 1165/1995 of 7 July 1995, to formulate the weekly relationship of accompanying documents received in circulation Intra-Community, including simplified, the following models are approved:

a) Model 552. Special Manufacturing Taxes. Weekly relationship of accompanying documents received in intra-Community traffic, paper format. Annex XXXIX.

b) Model 552. Special Manufacturing Taxes. Weekly relationship of accompanying documents received in intra-Community traffic, electronic format. Annex XL

3. The relations referred to in the preceding paragraphs may be submitted on paper or by telematic basis and shall be submitted only where accompanying documents have been issued or received in the period in question.

4. If the paper is chosen, the models shall consist of, exemplary for the Administration and exemplary for the data subject. The relationship shall be presented in the management office for the establishment of exit, case of the 551 relationship, or in the management office corresponding to the place of receipt of the products, in the case of the 552 relationship, within the week after the week to which the data refers. The managing office, once the document has been endorsed, shall return the copy to the person concerned. 5. If the telematic presentation of relations 551 and 552 is chosen, it shall be made on the Internet, within the time limits referred to in the previous paragraph, and shall be carried out under the conditions and in accordance with the procedure laid down in Articles 1.2 and 1.5.a), first subparagraph, (b), (c) and (d) of this Order.

Article 9. Annual ratio of recipients of sensitive products of the second rate of the Tax on Hydrocarbons.

1. For the purposes of Article 116 bis.4 of the Special Tax Regulation, approved by Royal Decree 1165/1995 of 7 July, the Model 512 is approved. Tax on Hydrocarbons. Annual Product Recipient Ratio of the second rate. Annex XLI, which shall be submitted to the management office for the place of the issuing establishment, by the holders of the factories, tax warehouses and tax warehouses which they have sent to a consignee during the year This is the case for sensitive products of the second rate of the Tax on Hydrocarbons, with application of the exemption provided for in Article 50.1 of Law 38/1992, of 28 December, in quantity equal to or greater than 50,000 litres. This relationship shall include the data relating to the addressees and the quantity of products referred to each of them.

2. This annual relationship must be completed by each consignor establishment and only be submitted or forwarded on the assumption that, during the preceding year, there are recipients to whom consignments of products have been made in equal quantity or more than 50,000 litres. 3. The annual relationship shall be submitted by telematic internet within the first quarter of each year, under the conditions and in accordance with the procedure laid down in Articles 1.2 and 1.5.a), first subparagraph, (b), (c) and (d) of the present Order.

Article 10. System of prior warning in the intra-Community movement of certain products subject to excise duty.

1. For the purposes of this Order, the following definitions shall be laid down in relation to prior warning and communication systems: (a) "Early warning": an instrument for intra-Community cooperation which enables the reporting of dispatch of certain products under suspension of excise duty to the Member State of destination or exit from the customs territory of the Community.

(b) 'ethyl alcohol' means ethyl alcohol or ethanol falling within CN code 2207, and non-denatured ethyl alcohol or ethanol falling within CN codes 2208.90.91 and 2208.90.99. (c) "derived beverages" means spirits, liqueurs and other spirituous beverages, falling within CN code 2208. (d) "Cigarettes" means the work of tobacco falling within CN code 2402.20.

2. The prior warning system applies to consignments under suspension of excise duty to another Member State of the products and in quantities equal to or higher than the following:

(a) No quantity limit for the products defined in point (b) of the previous paragraph.

b) 12 hectolitres of derived beverages. (c) 500,000 cigarettes.

3. Persons who issue the products listed in paragraph 2 of this Article under suspension arrangements for the non-internal Community territorial scope shall send a copy of the accompanying document to the tax administration, at least two hours before the start of the movement.

The transmission to the tax authorities of the data corresponding to the accompanying document to be covered by the intra-Community movement under suspension shall be made on the Internet, within the period specified above. cited, under the conditions and in accordance with the procedure laid down in Articles 1.2 and 1.5.a), first subparagraph, (b), (c) and (d) of this Order. 4. For the purposes of Article 29.1 of the Special Tax Regulation, approved by Royal Decree 1165/1995 of 7 July 1995, the accompanying documents declared to the Tax Administration within the alert system not to be declared at a later date.

Article 11. Prior communication on the movement of certain products subject to special manufacturing taxes.

1. Where the issue of an accompanying document is to be issued, in respect of the cases referred to below, the persons who issue the products shall send a copy of the document to the tax administration: (a) Internal circulation Ethyl alcohol, both under suspension and with the application of an exemption.

(b) Internal circulation, in suspension arrangements, of derived beverages in quantity equal to or greater than 12 hectolitres. (c) Internal circulation, in suspension arrangements, of cigarettes in quantity equal to or greater than 500,000 units. (d) internal and intra-Community circulation, under suspension arrangements, of hydrocarbons.

2. The transmission to the tax authorities of the data corresponding to the accompanying document shall be carried out on the Internet, before the start of the movement, under the conditions and in accordance with the procedure laid down in the Articles 1.2 and 1.5.a), first subparagraph, (b), (c) and (d) of this Order.

3. For the purposes of Article 29.1 of the Special Tax Regulation, approved by Royal Decree 1165/1995 of 7 July 1995, the accompanying documents declared to the Tax Administration within the system of communication not to be declared at a later date.

Article 12. Presentation of other declarations and documents used in the management of special manufacturing taxes.

1. The following declarations and documents shall be submitted by telematic means: (a) Receipts and proof of delivery used for the purpose of aircraft and craft.

(b) Relationship of payments made by means of bonified gas-diesel and bonified gas-diesel. Model 544, adopted by Resolution of 8 October 2000, of the Department of Customs and Excise of the State Agency for Tax Administration, laying down the rules for the completion of the accompanying documents the movement of goods covered by special manufacturing taxes, the system for the electronic transmission of movement documents and the design of certain declarations. c) Relation of fuel supplies in the framework of the international relations with the return of the Tax on Hydrocarbons. Model 545, approved by Resolution of 8 October 2000, of the Customs and Excise Department. (d) Relation of gas oil supplies to vessels with the return of the hydrocarbon tax. Model 546, adopted by Resolution of 8 October 2000, of the Customs and Excise Department.

2. The following declarations and documents may be submitted by telematics:

(a) Accompanying, administrative and commercial documents.

b) Simplified accompanying, administrative and commercial documents. c) Delivery notes issued within the en route sales procedure. d) Model 511. Special Manufacturing Taxes. Monthly list of product delivery notes with the tax due at reduced rate or with the application of an exemption for the supply of goods, issued by the en route sales procedure, approved by Resolution of 20 January 1998, of the Department of Customs and Excise, for which various models are approved in relation to the management of Excise. e) Model 518. Tax on Alcohol and Derived Beverages. Declaration of Work, adopted by Resolution of 20 January 1998, of the Customs and Excise Department. f) Model 519. Tax on Alcohol and Derived Beverages. Share of incidences in work operations, approved by Resolution of January 20, 1998, of the Department of Customs and Excise. g) Model 520. Tax on Alcohol and Derived Beverages. Part of the result in work operations, approved by Resolution of 20 January 1998, of the Department of Customs and Excise.

3. The telematic presentation shall be carried out under the conditions and in accordance with the procedure laid down in Articles 1.2 and 1.5.a), first subparagraph, (b), (c) and (d) of this order, within the following time limits:

(a) The accompanying, administrative and commercial documents, the simplified accompanying, administrative and commercial documents, without prejudice to the provisions for the purposes of the systems of prior warning and prior notice, within the month following their issue or, where appropriate, within the month following their receipt.

b) Delivery notes issued within the en route sales procedure, and vouchers and delivery receipts issued to document the aircraft and craft avittualling performed by the sales procedure in route, within the month following their expedition. (c) Model 511, within the time limit set by resolution by the managing centre. (d) receipts and proof of delivery used for the supply of aircraft and vessels not carried out by the en route sales procedure, relating to supplies made in the quarter with exemption from the tax on Hydrocarbons, within a period ending on the twentieth day of the month following the end of the quarter. (e) Model 544, Model 545 and Model 546, within a period ending on the twentieth day of the month following the end of the quarter. (f) Model 518, at least 1 working day before the beginning of the operation. (g) Model 519, with immediate effect on the production of the incidence to which it relates. (h) Model 520 on the day of completion of the period of activity corresponding to the working declaration.

Article 13. Code of Activity and Establishment.

For the purposes of Article 41.3 of the Special Tax Regulation, approved by Royal Decree 1165/1995 of 7 July, the repertoire of the keys to configure the Code of Activity and of the Establishment (EAC) of the activities subject to the registration requirement in the Territorial Register, as set out in Annex XLII.

Article 14. Identification codes of the managing offices, codes of entry for the products covered by the special manufacturing taxes and the list of codes of the Member States of the European Union.

For the purposes of the correct completion of the documents referred to in this Order the identification codes of the managing offices, the codes of entry and the unit of the products subject to the taxes are approved Special manufacturing and the code list of the Member States of the European Union, which are set out in Annexes XLIII, XLIV and XLV respectively.

Article 15. Alcohol denaturants.

1. For the purposes of Article 20 of Law 38/1992 of 28 December 1992, and Articles 73, 74 and 75 of the Rules of Procedure, adopted by Royal Decree 1165/1995 of 7 July 1995, they are approved as denaturants of the alcohol, provided that alcohol is added to the form and quantities set out below, denatonium benzoate (bitrex), methylethylketone (2-butanone), methylene blue (colour Index 52015) and diethyl phthalate.

2. Totally denatured alcohol. Alcohol containing at least 100 litres of pure alcohol shall be considered as such:

a) 1 gram denatonium benzoate, plus

b) 2 litres of methylethylketone (2-butanone) and c) 0.2 grams of methylene blue (colour Index 52015)

3. Partially denatured alcohol of general use. Alcohol containing at least 100 litres of pure alcohol shall be considered as such:

a) 1 gram denatonium benzoate, or

(b) 0,3 litres of diethyl phthalate, together with 0,2 grams of denatonium benzoate, or (c) 1,25 litres of methylethylketone (2-butanone).

4. Alcohol shall be deemed to be wholly or partly denatured, where the analysis of the samples results in results not less than 95 per 100 of the values referred to in the preceding paragraphs, including method errors.

Article 16. Obligations of the issuing entities with specific means of payment.

1. The institutions issuing the specific means of payment referred to in Article 107 of the Regulation on Excise Duties, approved by Royal Decree 1165/1995 of 7 July 1995, shall submit for the first 20 days following the date of for each quarter, a ratio of the amounts paid on a quarterly basis by those entities to the bonified gas oil retailers referred to in Article 106 of that Regulation.

2. The Model 547 is approved. Tax on Hydrocarbons. Relationship of credits made to gas oil retailers to be provided by the specific payment institutions. Annex XLVI. 3. The telematic presentation of the relations referred to in the preceding paragraph shall be carried out exclusively by the Internet, within the period referred to above, under the conditions and in accordance with the procedure laid down in Articles 1.2 and 1.5.a), the first subparagraph, (b), (c) and (d) of this Order.

Article 17. Declaration-settlement and relationship of exempt supplies in the Retail Sales Tax of Certain Hydrocarbons.

1. The Model 569 is approved. Tax on Retail Sales of Certain Hydrocarbons. Declaration-settlement and Relation of exempted supplies and self-consumption, and Model DDE. Tax on Retail Sales of Certain Hydrocarbons. Declaration of breakdown by establishments of quotas or exempt supplies corresponding to the establishments through which the same taxable person operates, Annexes XLVII and XLVIII respectively, the presentation of which may be effected only by via the Internet via telematics.

2. The telematic presentation of the declaration-settlement shall be subject to the conditions and procedures laid down in paragraphs 2 to 6, inclusive of Article 1, with the following particularities:

a) References to the "Centralized Quota Breakdown Statements" models DDC and DCC, will be understood to be made to the "Declaration of Breakdown by Establishments" model DDE approved in the previous section.

(b) Deadline for filing: The first 20 calendar days following the end of the quarter in which the accruals have occurred.

Single repeal provision. Regulatory repeal.

1. Following the entry into force of this Order, the following provisions shall be repealed: (a) Order of the Ministry of Economic Affairs and Finance of 30 July 1992 approving new models of stamps and circulation precribbons for packaging which contain derived beverages.

(b) Order of the Ministry of Economic Affairs and Finance of 12 July 1993 laying down various management rules in respect of excise duties. (c) Order of the Ministry of Economic Affairs and Finance of 27 December 1996 for the approval of a circulation of 4.5 litres, 5 litres and 10 litres of capacity, containing derived beverages, and the model 517 for the his management. (d) Order of the Ministry of Economy and Finance of 8 April 1997 laying down rules on place, form, time limits and forms for the determination and entry of special manufacturing taxes. (e) Order of the Ministry of Economy and Finance of 2 February 1999 approving the euro models for the management of special manufacturing taxes, and the submission by telematic of statements-liquidations for the large companies. (f) Order of the Ministry of Economic Affairs and Finance of 21 December 1999 approving a special mark for the incorporation of cigarettes intended for sale to travellers on certain journeys. (g) Order of the Ministry of Economic Affairs and Finance of 22 March 2000 approving the new models for recapitulative relations and the magnetic supports for accompanying documents issued and accompanying documents received in intra-Community traffic, including simplified traffic. (h) Order of the Ministry of Finance of 28 December 2001 approving the model of a declaration for the breakdown by establishments of centralised quotas of special manufacturing taxes, the telematic presentation is established on the Internet of statements-liquidations for the concepts of special manufacturing taxes and the value added tax in transactions assimilated to imports, and the obligation to declare the number of the albaran to be charged to which issue the delivery notes in the en route sales procedure. (i) Order of the Ministry of Finance of 28 December 2001 laying down the model for the annual ratio of recipients of products of the second rate of the tax on mineral oils in quantity equal to or greater than 50,000 litres. (j) Order HAC/1149/2003 of 5 May 2003 laying down general conditions and the procedure for the telematic presentation by the Internet of documents used in the management of excise duties and amending the Order of 22 In March 2000, the new models of recapitulative relations and the magnetic supports of accompanying documents issued and accompanying documents received in intra-Community traffic, including the simplified ones, are approved. (k) Order HAC/2696/2003 of 27 August 2003 establishing the system of prior warning in the intra-Community movement of certain products subject to excise duty. (l) Paragraph 6 of Order EHA/130 8/2005 of 11 May 2005 approving the model 380 for the declaration-settlement of the value added tax on transactions treated as imports. (m) Order EHA/2167/2005, of 29 June 2005, approving the DDC model of the Declaration of the Breakdown of Centralized Quotas of the Tax on Hydrocarbons and establishing its rules of presentation. (n) Order EHA/3798/2005 of 29 November establishing the prior declaration in circulation in the internal territorial scope of ethyl alcohol and amending Order HAC/2696/2003 of 27 August 2003 establishing the system of (a) a prior warning in the intra-Community movement of certain products subject to special manufacturing taxes. Order EHA/3547/2006 of 4 October, approving the model of the declaration-liquidation of the tax on the Alcohol and beverages derived from the artisanal and harvested distillation schemes and the general conditions for its submission, and the Order of 15 June 1995 is amended, in relation to the deposit institutions which provide the service of collaboration in the management of the collection. (o) Order EHA/3548/2006 of 4 October 2006 approving the models, the conditions and the procedure for the telematic presentation of the declarations of the special manufacturing taxes and of the Retail Sales Tax Certain Hydrocarbons and the compulsory presentation by telematic means of the model 380 of the declaration-liquidation of the value added tax on operations assimilated to the imports. (p) Order EHA/3948/2006 of 21 December 2006 approving the identification digits of the managing offices and the keys to configure the Code of Activity and Establishment (CAE), which identifies the activity developed in relation to the with special manufacturing taxes.

2. All provisions of equal or lower rank shall also be repealed as set out in this Order.

Final disposition first. Amendment of Order EHA/130 8/2005 of 11 May, approving the model 380 of the declaration-liquidation of the value added tax on operations assimilated to the imports, determine the place, form and period of presentation, as well as the general conditions and the procedure for its submission by telematic means.

Order EHA/130 8/2005 of 11 May, for which the model 380 of the declaration-liquidation of the value added tax on transactions assimilated to imports is tested, determine the place, form and time of the (a) presentation, as well as the general conditions and the procedure for submission by telematic means, is amended as follows: One. The first paragraph is worded as follows:

" First. Model 380 approval.-Model 380 "Declaration-settlement" is approved. Transactions treated as imports of the value added tax ", as set out in Annex I to this Order."

Two. Point 1 of the seventh paragraph is worded as follows:

" 1. The model 380 must be submitted by telematic means within the time limits laid down in Article 73 of Royal Decree 1624/1992 of 29 December 1992 establishing the Value Added Tax Regulation and the fourth paragraph of this Regulation. Order. In general, the rules contained in Order EHA/3212/2004 of 30 September 2004 laying down general conditions and the procedure for the telematic presentation by the Internet of declarations must be followed. corresponding to models 308, 309, 341, 370, 371, 430 and 480. However, where the obligation to pay requests for deferment or fractionation of the debt, the procedure laid down in the Order of the Ministry of Finance of 21 December 2000 laying down general conditions and the procedure for telematic Internet presentation of the declarations corresponding to models 117, 123, 124, 126, 128, 216, 131, 310, 311, 193, 198, 296 and 345. The declarant must complete and transmit the tax data of the form available on the website of the Tax Office (www.agenciatributaria.es), adjusted to the content of the current 380 model. "

Three. Model 380 for the declaration-settlement of the value added tax on transactions treated as imports contained in Annex I to Order EHA/130 8/2005 of 11 May 2005 approving the declaration-settlement model 380 (a) the value added tax on transactions treated as imports, the place, form and time limit for filing are determined, as well as the general conditions and the procedure for submission by telematic means is replaced by the model included in Annex XLIX to this Order.

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

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

" 2. The persons or entities authorized to submit statements on behalf of third parties, in accordance with the provisions of Royal Decree 1377/2002 of 20 December 2002, for the development of social collaboration in the management of taxes for the telematic presentation of declarations, communications and other tax documents, may make use of that right in respect of the following declarations and documents: accompanying documents, administrative and commercial. Simplified accompanying, administrative and commercial documents. Delivery notes issued within the en route sales procedure.

Receipts and delivery vouchers used in aircraft and craft avittualling. DDC model. Tax on Hydrocarbons. Statement of breakdown of centralised quotas. Model DCC. Excise duties on Alcohol and Alcoholic Beverages, Tobacco and Electricity Work. Statement of breakdown of centralised quotas. DDE Model. Tax on Retail Sales of Certain Hydrocarbons. Statement of breakdown by establishments. Model RBRC. Tax on Alcohol and Derived Beverages. Artisanal and harvester distillation schemes. List of beneficiaries of the harvest scheme. Model 506. Special Manufacturing Taxes. Return request for tax deposit introduction. Model 507. Special Manufacturing Taxes. Return request in the guaranteed shipping system. Model 508. Special Manufacturing Taxes. Return request in the distance sales system. Model 509. Special Manufacturing Taxes. Part of incidents. Model 510. Special Manufacturing Taxes. Declaration of operations for the reception of products from the rest of the European Union. Model 511. Special Manufacturing Taxes. Monthly relationship of product delivery notes with tax due at reduced rate or with application of an exemption for the supply of goods, issued by the en route sales procedure. Model 512. Tax on Hydrocarbons. Annual Product Recipient Ratio of the second rate. Model 517. Special Manufacturing Taxes. Request for tax marks to the special tax management office. Model 518. Tax on Alcohol and Derived Beverages. Declaration of work. Model 519.Tax on Alcohol and Derived Beverages. Part of incidents in work operations. Model 520. Tax on Alcohol and Derived Beverages. Result part in job operations. Model 524. Excise on Alcohol and Alcoholic Drinks. Return request. Model 544. Relationship of payments made by means of bonified gas-diesel and gas-bonified cards. Model 545. Relationship of supplies of fuels made in the framework of the internations relations with the return of the Tax on Hydrocarbons. Model 546. Relationship of gas oil supplies marked to vessels with return of the Hydrocarbons Tax. Model 547. Tax on Hydrocarbons. Relationship of credits made to gas oil retailers to be provided by the specific payment institutions. Model 551. Special Manufacturing Taxes. Weekly relationship of accompanying documents issued. Model 552. Special Manufacturing Taxes. Weekly relationship of accompanying documents received in intra-Community traffic. Model 553. Tax on Fermented Wine and Drinks. Declaration of operations in factories and tax warehouses for wine and fermented beverages. Model 554. Tax on Alcohol and Derived Beverages. Statement of operations at factories and alcohol tax warehouses. Model 555. Intermedia Products Tax. Declaration of operations in factories and fiscal deposits of intermediate products. Model 556. Tax on Alcohol and Derived Beverages. Declaration of operations in the intermediate products factories of Article 32 of Law 38/1992, of 28 December, of Excise. Model 557. Tax on Alcohol and Derived Beverages. Declaration of operations in factories and tax warehouses of derived beverages. Model 558. Beer tax. Declaration of operations in factories and beer tax warehouses. Model 559. Tax on Alcohol and Derived Beverages. Artisanal and harvester distillation schemes. Declaration-settlement. Model 560. Tax on Electricity. Declaration-settlement. Model 561. Beer tax. Declaration-settlement. Model 562. Intermedia Products Tax. Declaration-settlement. Model 563. Tax on Alcohol and Derived Beverages. Declaration-settlement. Model 564. Tax on Hydrocarbons. Declaration-settlement. Model 566. Tax on Tobacco Labours. Declaration-settlement. Model 569. Tax on Retail Sales of Certain Hydrocarbons. Declaration-settlement and Relation of exempt supplies and self-consumption. Model 570. Tax on Hydrocarbons. Declaration of operations in factories and hydrocarbon tax warehouses. Model 572. Tax on Hydrocarbons. Return request. Model 580. Tax on Tobacco Labours. Declaration of operations in factories and tax warehouses for tobacco products. Model 590. Special Manufacturing Taxes. Request for export refund or issue. Model 380. Value added tax. Operations assimilated to imports. Declaration-settlement. '

Final disposition third. Entry into force.

This Order, with the exception of Article 16, shall enter into force on 1 January 2008 and shall apply to the statements of settlement and the statements of transactions relating to the periods of settlement which are start from that date.

Article 16 shall enter into force on 1 January 2009 and shall apply to fertilisers made from that date.

Madrid, 20 November 2007. -Deputy Prime Minister of the Government and Minister of Economy and Finance, Pedro Solbes Mira.

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