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Order Eha/3352/2007, Of 19 November, Which Approve Model 140, Request For Advance Payment Of The Deductions Of The Tax On The Income Of The Physical Persons By Maternity And Birth Or Adoption, And The Model 141, S...

Original Language Title: ORDEN EHA/3352/2007, de 19 de noviembre, por la que se aprueban el modelo 140, de solicitud del abono anticipado de las deducciones del Impuesto sobre la Renta de las Personas Físicas por maternidad y por nacimiento o adopción, y el modelo 141, de s...

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Article 81 of Law 35/2006, of 28 November, of the Tax on the Income of the Physical Persons and of the partial modification of the laws of the Taxes on Societies, on the Income of Non-Residents and on the Heritage (hereinafter referred to as the 'Tax Act'), it regulates the maternity allowance, in the virtue of which, within the meaning of paragraph 1 of that Article, women with children under three years of age are entitled to the application of the minimum by descendants to Article 58 of that Law, which carries out an activity on its own or other account than that which they are discharged under the relevant scheme of Social Security or Mutual Insurance, they may be able to undermine the differential fee of the Income Tax of the Physical Persons up to EUR 1,200 per year for each child under the age of three. In the case of adoption or acceptance, both pre-adopted and permanent, the deduction may be made, regardless of the age of the child, for the three years following the date of registration in the Civil Registry. Where registration is not necessary, the deduction may be made during the three years following the date of the judicial or administrative decision declaring it. In the event of the death of the mother, or when the guardian and custody are exclusively attributed to the parent, or in his case to a guardian, the guardian shall be entitled to the practice of the pending deduction, provided that it meets the requirements laid down for the purpose of right to its application. Article 81 (2) provides that the deduction shall be calculated in proportion to the number of months in which the requirements laid down in paragraph 1 are met simultaneously and shall be limited to each child, the full amount without bonuses of the total contributions and contributions to the Social Security and Mutual Insurance payable in each tax period after birth or adoption. For its part, paragraph 3 states that the State Agency for Tax Administration may be asked to pay the deduction in advance, and in the 4 it is entitled to the regulatory standard for the regulation of the procedure and conditions. to be entitled to the practice of the deduction, as well as the cases in which the payment of the deduction can be made in advance. In the use of the said regulatory enablement, Article 60 of the Income Tax Regulation of the Physical Persons, approved by Royal Decree 439/2007 of 30 March (hereinafter the Tax Regulation), provides in paragraph 5 thereof, 1. that the taxpayers entitled to the application of the maternity deduction may apply to the State Administration of Tax Administration for their payment in advance for each of the months in which they are discharged and listed in the relevant system of Social Security or Mutual Insurance, in general, for a minimum 15 days. As regards the processing of the advance payment of the deduction, the ordinal 2. of this same paragraph enables the Minister of Economy and Finance to establish the place, form and time limit for the submission of the application for the advance payment monthly of the deduction, as well as to determine the cases in which such a request may be made by telematic or telephone means. The State Agency for Tax Administration, in the light of the application received and the data in its possession, shall, if appropriate, pay the amount of the amount of the deduction for maternity, by bank transfer, by the amount of the amount monthly and without proratums of 100 euros for each child. However, where circumstances warrant the Minister for Economic Affairs and Finance may authorise the payment by cross-check or nomination. Finally, the ordinal 3. of the commented paragraph points out that the taxpayers entitled to the advance payment of the maternity deduction will be obliged to communicate to the tax administration the variations that affect their advance payment, as well as when, due to some cause or circumstance, they do not meet any of the requirements for their perception. The communication shall be carried out using the model which, for these purposes, the Minister of Economy and Finance shall approve, shall establish the place, form and time limits for the presentation, as well as the cases in which such communication can be carried out by means of telematic or telephone. Moreover, the final provision, first, two of the Law 35/2007 of 15 November, establishing the deduction by birth or adoption in the Income Tax of the Physical Persons and the economic benefit of the single payment of the Social security by birth or adoption, has added a new Article 81 a to Law 35/2006 of 28 November, cited above, in which a deduction is established by birth or adoption, in the virtue of which and within the meaning of paragraph 1 of that Article, the taxpayers of the said tax who satisfy the conditions laid down in Article 2 of Law 35/2007, which carry out an activity of their own or other persons for which they are discharged in the corresponding system of social security or mutual benefit at the time of birth or adoption, or who have obtained during the period (a) the rate of return on the income or earnings of assets, subject to withholding or income, or income from economic activities for which the corresponding split payments would have been made, may undermine the differential share of the Tax on the Income of the Physical Persons at EUR 2,500 per year for each child born or adopted in the tax period, the advance payment of the said deduction being requested. Furthermore, the second final provision, two of the required Law 35/2007, has added a new paragraph (d) to Article 181 of the recast text of the General Law on Social Security, adopted by Royal Legislative Decree 1/1994 of 20 June, establishing an economic benefit for the single payment by birth or adoption of a child, the amount of which in accordance with Article 188b of the said Law amounts to EUR 2,500. This economic benefit, in accordance with the provisions of Article 188a of the Law, is established in favour of persons who, in compliance with the requirements of Article 2 of Law 35/2007, do not have the right to deduct tax on the Income of the Physical Persons by birth or adoption of child, previously commented. For its part, Article 4 (3) of Law 35/2007 enables the Minister for Economic Affairs and Finance and the Minister for Labour and Social Affairs to establish the procedure and the conditions for the right to be given the right to the right to The tax on the income tax on the income of the physical persons, as well as the non-contributory benefit of the Social Security. In this respect, Article 5 of Law 35/2007 provides that competition for the management and administration of the single payment of payment by birth or adoption of a child, including the termination of the claim prior to the court, may be the subject of delegation by the National Institute of Social Security at the State Agency for Tax Administration, with the effect of Article 13 of Law 30/1992 of 26 November of the Legal Regime of the Administrations Public and the Common Administrative Procedure and the requirements, referred to the delegated bodies, of the the fourth paragraph of the additional provision of Law 6/1997, of 14 April, of the Organization and the Functioning of the General Administration of the State. By making use of the aforementioned legal authorisation, the National Social Security Institute has delegated this jurisdiction to the State Tax Administration Agency by Resolution of 16 November 2007. Therefore, in compliance with the established legal and regulatory provisions, the corresponding models of application for the advance payment of the deduction for birth or adoption in the Income Tax of the Natural persons and the economic benefit of the single payment of social security by birth or adoption of child, as well as the time limit for making the corresponding application and the procedure for the processing and resolution of the same. Also, the concurrency, in a majority of the beneficiaries of the deductions by birth or adoption and maternity, of the simultaneous right to both deductions for the same children born or adopted, advises to approve a new model 140 to allow the beneficiary to apply jointly for the advance payment of both deductions. Finally, as the State Agency for Tax Administration, under the management mandate given on 19 November 2007 by the General Treasury of Social Security, is responsible for the payment of the economic benefit of the Social security by birth or adoption of a child, in this Order the second paragraph of the Order of 27 December 1991 is amended, giving instructions on the financial economic regime of the State Agency Tax administration, in order to provide adequate legal cover for the provision of funds by the Directorate-General of the Treasury and Financial Policy for payments other than those corresponding to tax refunds. In its virtue, I have:

Article 1. Approval of models 140 and 141 and of the return envelope for the presentation of the same.

1. The model 140 " Tax on the Income of the Physical Persons is approved. Maternity and birth or adoption deductions. Application for advance payment '. This model, which is listed as Annex I to this Order, consists of two copies: one for the administration and one for the person concerned.

2. Model 141 " Birth or child adoption is approved. Application for single payment '. This model, which is listed as Annex II to this Order, consists of two copies: one for the administration and one for the person concerned. 3. The return envelope is approved, in which the model 140 or the model 141, in print, must be included for presentation. This is set out in Annex III to this Order.

Article 2. Using model 140.

1. Taxpayers entitled to apply the maternity deduction referred to in Article 81 of the Tax Act, which, in compliance with the requirements laid down in Article 60.5 of the Regulation, wish to receive the payment In advance of the same, they must submit the corresponding application, adjusted to the model 140 approved in this Order, by completing the data of that model which affects it.

Once the advance payment application has been submitted, it will not be necessary to reiterate the application for the entire period to which the advance payment of the deduction is entitled, except to communicate the over-sold variations thereafter. referred to in paragraph 3 of this Article. 2. The taxpayers who, wishing to receive the advance payment of the maternity allowance, as provided for in paragraph 1 above, are also entitled to the application of the deduction by birth or adoption referred to in the Article 81 bis of the Tax Law and wish to also receive the advance payment of the Tax Law, must submit a single application, adjusted to the model 140 approved in this Order, completing the data of that model that affects you. 3. Taxpayers eligible for the advance payment of the maternity deduction shall use the model 140 to inform the tax administration of any changes made to the anticipated monthly recovery of the said deduction, as well as, where appropriate, failure to comply with any of the requirements laid down for their collection, by completing the data corresponding to those set out in that model. In particular, the model 140 shall be used for the communication of the following variations:

a) Death of the beneficiary to the advance payment of the deduction.

b) Low of the beneficiary in Social Security or Mutuality. c) Change of residence of the beneficiary abroad or the rest of the Spanish territory to the Historical Territories of the Basque Country or to the Community of Navarra. d) Renunciation of the beneficiary to the anticipated recovery of the deduction. (e) Change of the Social Security or Mutual Insurance Scheme of the beneficiary. f) Low of some of the children, for the purposes of deduction, for death, for cessation of living with loss of custody and custody, for income of more than 8,000 euros.

For these purposes, it shall not have the consideration of variation and, consequently, the loss of the right to the advance payment of the deduction shall not be made, where the child is three years old or, in the case of adoption or (a) a period of three years from the date of adoption or acceptance.

If you have to communicate at the same time the discharge of new children who grant the right to the deduction and the discharge of those who cease to give the right to the deduction, if any of the circumstances mentioned in point (f) are present in them. Two models 140, one for communicating the high and one for communicating the casualties, will be required.

Article 3. Use of model 141.

The following persons shall be required to present the model 141: (a) Taxpayers entitled to the deduction by birth or adoption in the Income Tax of the Physical Persons, provided for in Article 81a of the Law of the Tax, who wish to apply for the advance payment of the same and do not have the right to the maternity allowance referred to in Article 81 of the same Law or to the advance payment of the same, or who, having the right to the latter, have not requested.

b) The persons referred to in Article 2 of Law 35/2007 who, because they are not entitled to the deduction by birth or adoption as regulated by Article 81a, are beneficiaries of the single payment of the economic benefit of the Social security by birth or adoption of a child referred to in Article 181 (d) and 188a of the recast text of the General Law on Social Security.

Article 4. Time limit for the submission of applications adjusted for models 140 and 141 and for the communication of variations affecting the monthly payment of the maternity allowance.

1. The application for the advance monthly payment of the maternity allowance in the Income Tax of the Physical Persons, adjusted to the model 140, shall be made from the time when the conditions and conditions laid down are fulfilled. for the right to their perception, the taxpayer chooses the mode of advance payment of the same. Where applications are submitted by a number of contributors in relation to the same or the same reception, they shall be submitted simultaneously.

2. The application for the advance payment of the deduction by birth or adoption in the Income Tax of the Physical Persons or the economic benefit of the single payment of Social Security by birth or adoption of child, adjusted to model 140 or model 141, as appropriate, may be made from the registration of the birth or adoption of the descendant in the Civil Registry. 3. The communication of any variation produced which affects the anticipated collection of the maternity deduction in the Income Tax of the Physical Persons, as well as, where applicable, the non-compliance with any of the requirements laid down for its perception, shall determine the obligation to present the model 140 within the 15 calendar days following that in which the variation or non-compliance with the requirements occurred. In the event that, after the loss of the right to the advance payment of the maternity deduction in the Income Tax of the Physical Persons, it was entitled again to the same and it was desired to perceive in this way the amount of the deduction, a new application must be submitted to the model 140.

Article 5. Printed presentation of models 140 and 141.

1. The application for the monthly advance payment of the maternity deduction in the Income Tax of the Physical Persons and, where applicable, the communication of variations affecting the said monthly collection, as well as the application for the advance payment of the deduction by birth or adoption in the Income Tax of the Physical Persons or the economic benefit of the single payment of Social Security by birth or adoption of child, formulated in the models 140 or 141 approved in the This Order may be sent by mail to the State Tax Administration Agency, Number 30,000 Post Office, Provincial Delegation, or, by direct delivery, in any Delegation or Administration of the State Administration of Tax Administration.

Without prejudice to the foregoing, model 141 may also be filed in the offices of the National Institute of Social Security. 2. Taxpayers entitled to the application of the maternity deduction in the tax On the Income of the Physical Persons in respect of the same minor received or tutored, they shall, in any case, present their respective requests for monthly advance payment simultaneously in accordance with the provisions of this article. To this end, such applications shall be entered in the same envelope of return and shall be accompanied by a letter addressed to the Administrator or Delegate of the State Administration of Tax Administration, in which the said application is made. circumstances, as well as the date of the administrative or judicial decision constituting the acceptance or adoption.

Article 6. Telephone presentation of requests adjusted to models 140 and 141.

The application for the advance payment of maternity and birth deductions or adoption in the Income Tax of the Physical Persons, the communication of variations affecting the monthly collection of the deduction by maternity and the application for the single payment of social security for the birth or adoption of a child, may be made by means of a call to the Telephone Service Centre of the State Tax Administration Agency, number 901 200 345. For these purposes, the State Tax Administration Agency shall adopt the necessary control measures to ensure the identity of the person making the application or, where appropriate, the communication of variations, by means of a call telephone, as well as the preservation of one or the other.

Article 7. Telematic presentation of requests adjusted to models 140 and 141.

1. The telematic presentation of the application for the advance payment of the maternity and birth deductions or adoption in the Income Tax of the Physical Persons and the communication of variations affecting the monthly collection of the Maternity deduction, adjusted to model 140, may be carried out either by the applicant himself or by a third party acting on his behalf, in accordance with the provisions of Royal Decree 1377/2002 of 20 December 2002, develops the social partnership in the management of taxes for the telematic presentation of declarations, communications and other tax documents, and in 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 this expressly to the telematic presentation of certain models of declaration and other tax documents.

2. The telematic presentation of the application for the single payment of the social security payment by birth or adoption of a child, adjusted to model 141, may be carried out either by the applicant himself or by a third party acting in his/her representation, 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, and in Order HAC/1398/2003 of 27 May 2003 laying down the conditions for the the conditions under which the social partnership in the management of taxes may be effective, and extends expressly to the telematic presentation of certain models of declaration and other tax documents. 3. In both cases, for the telematic presentation via the internet of the variation requests or communications referred to in paragraphs 1 and 2 above, the applicant or, where appropriate, the authorised person or entity shall have Number of Fiscal Identification (NIF), previously included in the identification database of the State Tax Administration Agency, and have an X.509.V3 user certificate issued by the National Factory of Currency and Timbre-Royal Mint or any other electronic certificate admitted by the State Tax Administration Agency, in accordance with the terms of Order HAC/1881/2003 of 12 May 2003 laying down specific rules on the use of electronic signatures in tax relations by electronic means, computer and telematics with the State Administration of Tax Administration. 4. The taxpayer or, if applicable, the authorized presenter, shall be in communication with the State Agency of Tax Administration through the Internet or any other equivalent means to permit the connection, in the http://www.agenciatributaria.es, and they will select the option corresponding to the model that will be presented. The data to be transmitted shall be the data to be completed on the form appearing on the screen, adjusted to the content of the models 140 and 141 approved in this Order and for its transmission the digital signature generated by the corresponding user certificate. If the application or communication of variations is accepted, the State Tax Administration Agency will return the validated data with a 16-character electronic code, in addition to the date and time of presentation. The taxpayer or, if applicable, the presenter shall print and retain the application or the communication of variations accepted and duly validated with its corresponding electronic code.

Article 8. Assignment of the right to the payment of the advance payment of the deduction by birth or adoption in the Income Tax of the Physical Persons or of the economic benefit of the single payment of Social Security by birth or adoption of child.

For the purpose of the transfer of the right to the anticipated recovery of the deduction, in the terms provided for in Article 81 bis.2 of Law 35/2006 of 28 November, or the transfer of the right to the recovery of the benefit to which the Article 188d of the recast text of the General Law on Social Security, once they are recognised, in both cases in favour of the other parent or adopter who complies with the requirements laid down in Article 2 of Law 35/2007, the the applicant shall accompany the model 140 or 141, as appropriate, a document in which, in addition to the date and its (a) Number of tax identification, first last name, second last name and name of the applicant and of the other parent or adopter in whose favour the right to recovery is granted, once it is recognised.

(b) If the parent or adopter in whose favour the right to charge is transferred abroad, the support number shown in the upper right of the Foreign Identification Document issued shall also be indicated. by the Ministry of the Interior (Residence Permit or Foreign Card in Community Regime). In the case of nationals of other Member States of the European Union or of Iceland, Norway, Switzerland or Liechtenstein, the name of the State of which it is a national shall be indicated. (c) Full identification, adjusted to the code format client account (CCC), of the bank account of which the parent or adopter is the holder in whose favour the right to recovery is granted.

Article 9. Procedure for the processing and resolution of requests adjusted to models 140 and 141.

1. The submission of the application for the advance payment of maternity and birth deductions or adoption in the Income Tax of the Physical Persons and the application for the economic benefit of the single payment of Social Security by birth or adoption of a child, adjusted to models 140 and 141, shall not require the accompanying document to be accompanied by any document supporting the fulfilment of the conditions required for the right to the collection of the advance payment or the benefit the economic activity concerned, the verification of which shall be carried out by the State Administration Agency Tax by the exchange of necessary information with the competent public administrations in each case.

However, in cases where, in the exchange of information referred to in the preceding paragraph, compliance with the conditions and circumstances required by Law 35/2007, the State Agency, has not been established. Tax authorities may require the applicant to provide, inter alia, the following supporting documents:

(a) Dealing with persons of Spanish nationality or foreigners who have no obligation to obtain the residence permit, the certificate of registration certifying their status as resident in Spain.

b) With foreign nationals who have the obligation to obtain the residence permit, a police certificate certifying the date of obtaining the residence permit. (c) a family book or certificate in the form of an extract from the registration of the born or adopted, issued by the corresponding Civil Registry.

2. The decision to be taken by the State Tax Administration Agency, by agreeing or refusing the application, shall be expressly notified and shall contain, inter alia, the qualification to be granted for payment within the meaning of Article 3. of Law 35/2007 as well as, where appropriate, the grounds for the refusal.

3. In the case of an application for the advance payment of the maternity allowance in the Income Tax of the Physical Persons, the State Tax Administration Agency, if applicable, shall pay monthly and without pro-rata payments, from the month of corresponding to the date of submission of the application and, where appropriate, from the previous month, the amount of EUR 100 for each child entitled to the deduction. However, in the case of the existence of several taxpayers entitled to the advance payment of the deduction in respect of the same or the same benefit, the amount shall be apportioned among them by equal shares. In the case of an application for the advance payment of the deduction by birth or adoption in the Income Tax of the Physical Persons or the economic benefit of the single payment of Social Security by birth or adoption, the State Agency Tax authorities, if applicable, shall pay the amount of EUR 2,500, without any proportion, for each child born or adopted by which the applicant is entitled to the deduction or benefit. The advance payment or the corresponding economic benefit shall be made by bank transfer to the account indicated by the taxpayer in his application. However, where the taxpayer does not have an open account with a contributing entity or if there is any other circumstance that justifies it, that end shall be indicated by accompanying the written request 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 authorize the payment by cross check or nomination of the Banco de España. It may also be ordered to carry out the credit by means of a cross-check or a nominee from the Banco de España when it cannot be carried out by transfer. 4. The administrative review of decisions concerning the advance payment of maternity and birth deductions or adoption in the Income Tax of the Physical Persons shall be governed by the provisions of the Law 58/2003, of December 17, General Tax and its implementing rules. The review of decisions concerning the economic benefit of the single payment of social security by birth or adoption of a child shall be governed by the provisions of the recast text of the Act of Employment Procedure, adopted by the Real Legislative Decree 2/1995 of 7 April.

Single repeal provision. Regulatory repeal.

As of the entry into force of this Order, Order HAC/16/2003 of 10 January, which approves the model 140 of the application for the advance payment of the maternity and communication deduction, is hereby repealed. variations affecting the advance payment of that deduction and the place, form and time of filing of the deduction is determined.

Single transient arrangement. Communications of birth or adoption of children submitted prior to the entry into force of this Order.

In accordance with the provisions of the single transitional provision of Law 35/2007, communications of birth or adoption of children submitted prior to the entry into force of this Order shall have full validity effects of the advance payment of the deduction by birth or adoption in the Income Tax of the Physical Persons or of the economic benefit of the single payment of Social Security by birth or adoption of children, being of application to the the rules on processing and resolution referred to in Article 9 of this Order.

Final disposition first. Amendment of the Order of 27 December 1991 giving instructions on the financial system of the State Tax Administration Agency.

The second paragraph is amended as follows:

" Second. Returns of a tax nature and other payments which are entrusted or delegated to the Agency. (a) the competent bodies of the Agency shall, in accordance with the provisions of this paragraph, make the payment of refunds of a tax nature recognised by bodies of the same Agency or other bodies of the State Administration, where, in the latter case, the payment by the General Directorate of the Treasury and Financial Policy, as well as those payments whose administration is entrusted or delegated to the Tax Agency by other administrations or Public Entes, is not made. (b) To this end, before 1 January of each year, the President of the Agency shall approve and communicate to the Directorate-General of the Treasury and Financial Policy a programme of the quantities to be paid each month of that year for payment of the payment of tax refunds and other payments made in accordance with the preceding paragraph. During the course of the year, the President of the Agency may amend this programme and inform the Directorate-General of the Treasury and Financial Policy of the new amounts needed in the following months to meet these payments. The modification of the programme may be carried out by the Deputy Director of Economic Administration of the Agency where, by the degree of implementation of the programme established, it does not increase its overall amount. The Directorate-General for Economic Administration of the Agency shall ask the Directorate-General for the Treasury and Financial Policy to carry out the non-budgetary payment, in advance in favour of the Agency, of the difference between the amount which figure in the programme for the month and the unapplied remainder of the envelope at the end of the previous month. Payment of the total amount may be distributed in two or more payments to be made during the month referred to in the advance for the quantities and dates specified in the application. Within each month, the Director General of Treasury and Financial Policy will order and make payments on the dates indicated in the application. However, the amounts intended for the performance of tax refunds which the Agency is required to carry out in favour of the Autonomous Communities as a result of adjustments to recovery, and in their case deliveries to account of taxes agreed, they will not be part of the returns program and other payments. These amounts, once known, will be requested individually by the Agency's Directorate of Economic Management and ordered and paid by the Directorate General of the Treasury and Financial Policy. Payments made by the Agency from the advances received from the Directorate-General of the Treasury and Financial Policy shall update the accounts of the General Administration of the State, producing the accounting records which proceed, in accordance with the procedures governing the transfer of accounting information between the General Administration of the State and the Tax Agency. The amount of these payment orders shall be paid by transfer into a current account in the Banco de España, of which the Agency shall be the holder, within the group " Public Treasury. Transitional Accounts '. This account may only accept as revenue the amounts paid by the Directorate-General of the Treasury and Financial Policy to cover the payments referred to in this paragraph, as well as the credits for the transfers issued which have not been able to be paid to the recipients and the amount of cheques issued and cancelled or expired in the course of their period of validity. It may only be charged for the operations necessary for the performance of these same payments, without prejudice to the reinstatement of the payments in favour of the Treasury. (c) Payments from this account shall be made by means of nominative checks or bank transfers, authorised with the joint signatures of two officials of the Agency, two officials authorised, as well as other substitutes. authorised by the Director-General of the Agency, who, in addition, may agree to the empowerment of other officials and the same number of substitutes to have the funds available for that account when the organisational structure makes it advisable. The previous ratings must be communicated to the Banco de España. In no case can the same person act in place of the two who have to authorise the provision of funds. Together with the previous account, there will be another one at the Banco de España owned by the Agency to record the status of the returns cheques. Your balance shall reflect at any time the amount of outstanding and non-expired cheques or cancelled. Funds located in these accounts shall in any event be of a public nature and shall form an integral part of the current account of the Public Treasury (d) The Agency shall forward monthly to the Directorate-General of the Treasury and Financial Policy a summary of the payments in the period, indicating its overall amount and broken down by each of the extra-budgetary or budget the income to which they are to be charged, and the status of Treasury referred to the last day of the period. (e) The Banco de España shall provide the tax office with information on the payments which have not been received by the recipients on a daily basis by means of telematic means, reintegrating the amount into the account of the recipients. The information shall distinguish between payments made by transfers, cheques cancelled or expired in the course of their period of validity. The new payment may be made by check or transfer, regardless of which payment means the return is back. (f) The competent bodies of the Agency shall keep detailed auxiliary accounts, both of the payment proposals and of the payments made, in accordance with the State Tax Accounting instruction approved for the Agency. '

Final disposition second. Entry into force.

This Order shall enter into force on the day following that of its publication in the "Official Gazette of the State" and shall take effect from 1 July 2007. However, the telematic presentation of the application for the single payment of the social security payment by birth or adoption of a child, adjusted to model 141, as referred to in Article 7 (2) of this order, shall not be be carried out before 1 January 2008.

Madrid, 19 November 2007. -Deputy Prime Minister of the Government and Minister of Economy and Finance, Pedro Solbes Mira.

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