Law 35/2006, of 28 November, of the Tax on the Income of the Physical Persons and of partial modification of the laws of the Taxes on Societies, on the Income of Non-Residents and on the Heritage, has introduced in the scope of withholding and income on account of the Income Tax of the Physical Persons two new assumptions of income subject to these modalities of payments to account. The first is contained in paragraph 5 (d) of Article 101 which incorporates, within the income derived from economic activities subject to withholding or income to account, those arising from business activities which determine their Net yield by the method of objective estimation, in the assumptions and conditions that are regulated. The other new assumption of income subject to withholding or income to account is specified in the third paragraph of article 101.6 of the aforementioned Law in which they are declared subject to the type of withholding or income of the 18 per 100 the property gains derived from the forest use of the neighbours in public funds which are regulated. The Financial Income Tax Regulation, approved by the sole article of Royal Decree 439/2007 of March 30, develops the legal provisions of the new obligations to retain or to enter into account. Thus, in relation to income derived from business activities whose net yield is determined in the method of objective estimation, Article 95.6.2. of the said Regulation specifies and details each of the economic activities whose income is subject to withholding or income-to-account. With regard to the property gains arising from the forest exploitation of the neighbours in public mountains, Articles 99.2 and 105.2 of the said Regulation contain, respectively, the withholding and revenue to be paid to them. (a) to be practised on these Apart from these developments, the regulation of the formal and material obligations of the retainer and of the obliged to enter into account regarding the periodic declaration and income of the amounts withheld or of the income to account that correspond for the period which is the subject of a declaration, as well as the annual summary statement of the withholding or revenue to be taken in the financial year referred to in Article 108 (1) and (2) of the Tax Regulation respectively, it contains changes in respect of those laid down in the previous legislation. The incorporation of the new assumptions of income subject to withholding or income to the models by which the statement and revenue of the amounts withheld and revenue to account should be made periodically on these categories of income was effected by Order EHA/30 2007, of 16 January, approving the models 110 and 111 of the declaration-document of income of withholding and income on account of the Income Tax of the Persons Physical performance of work and economic activities, prizes and certain earnings property and income taxes. It is therefore necessary, in the above mentioned terms, to approve a new model of annual summary of the withholding and revenue to account, model 190, in place of the one approved by the Order HAC/2116/2003, 22 July, approving the model 190 for the annual summary of deductions and income on account of the Income Tax of the Physical Persons on income from work, certain economic activities prizes and certain (i) an income tax, physical and logical designs for the replacement of the internal sheets of the model by means of directly readable media, the general conditions and the procedure for their telematic presentation on the Internet are laid down and the rules for the presentation of certain models of annual declaration are amended. As a result, the model 190 which is approved in this order incorporates the new assumptions of income subject to retention or income as follows: the data corresponding to the income of economic activities in the Objective estimation subject to withholding and income to account are included, within the key H for the income of economic activities, identifying by the new subkey 04; the relative to the property gains derived from the forest uses of the neighbours in public mountains, for their part, are identified by the new sub-key 02, within the K Key dedicated to the awards and to these heritage gains. In this way it has been possible to maintain in its integrity in the new model 190 the content of the data of the perception, the structure of the additional data and the relation of identifying keys of the perceptions that have come so far using. As regards the determination of the place and form of presentation of the model 190, in the present order the regulation is maintained, in general terms, the regulation in force, however, it is worth noting two new developments in this field. Firstly, the possibility of the presentation of the model 190 is deleted by means of collective support directly readable by computer, given the limited use of this route by the tax authorities in the last financial years. Secondly, by making use of the generic ability to establish the obligation to communicate with public administrations using only electronic means where the parties concerned are concerned with legal persons, as provided by the Article 27.6 of Law 11/2007, of 22 June, of electronic access of citizens to Public Services, and taking into account the experience acquired, both by the tax administration and by the tax authorities, in the application of the procedure for the telematic presentation of the declarations, as well as the In the case of the Commission, the Commission has taken into account the fact that, in the light of the above, the Commission has not yet taken the necessary measures to ensure that the Commission is not in a position to take the necessary measures. the Income of the Physical Persons, Model 190, corresponding to tax obligations that are legal persons and have the form of a limited company or limited liability company. In addition to the new features mentioned, the model 190 approved in this order is characterized by not incorporating the data relating to the address of the declarant or the summary sheet or the return envelope. The reason for this deletion is that these models are not of a censal significance and do not constitute a suitable procedure for communicating to the tax authorities the tax domicile or the changes made in the tax administration; These circumstances must be communicated by those who are obliged to make payments on account by model 036, approved by Order EHA/1274/2007 of 26 April 2007. The amendment of Order EHA/30 2007, dated 16 January, approving models 110 and 111 of the declaration-document of income from withholding and income from the Income Tax of the Physical Persons on the income of the economic activities, prizes and certain income and income taxes, is limited to making explicit that when the paying agency is the General Administration of the State, the withholding and income have been made direct form and payment has been made through ratings or payment boxes, the model 111 must to be used by them, exclusively, to make the statement of the quantities withheld and the revenue to be paid for each month. Finally, this order is based on the enablement contained in Article 108.5 of the Tax Regulation, to which the statements of the withholding and income to account of the Income Tax of the Physical Persons carried out in the models which the Minister for Economic Affairs and Finance may establish for each class of income, who may also determine the data to be included therein. The commented-out enabling regulation is completed in the second paragraph of this paragraph, in which it is established that the declaration and entry will be made in the form and place to be determined by the Minister of Economy and Finance, who can establish the assumptions and conditions for the submission of such statements by telematic means. In its virtue, I have:

Article 1. Approval of model 190.

1. The model 190 " Retentions and income to account of the Income Tax of the Physical Persons is approved. Income from work and economic activities, prizes and certain property gains and income taxes. Annual summary '. This model, set out in Annex I to this order, is composed of the following documents: (a) summary, comprising two copies, one for the administration and one for the person concerned.

(b) Internal sheet for the nomination of recipients, which also consists of two copies, one for the administration and one for the person concerned. c) On return.

The number of supporting documents to be shown in this model shall be a sequential number, the first three digits of which correspond to code 190.

2. The statements which, in accordance with the contents of the model approved in this order, shall be made with the white paper printing module which, if necessary and for these purposes, shall be drawn up by the State Administration Agency shall also be valid. Tax. For these declarations, the return on "aid program", approved in Order EHA/702/2006 of March 9, by which the models of the Income Tax on the Income of the Physical Persons and the Tax are approved, must be used. On the Heritage, exercise 2005, the procedure for referral of the draft declaration of the Tax on the Income of the Physical Persons and the conditions for their confirmation or subscription are established, the place, form and deadlines of the presentation of the same, as well as the general conditions and the procedure for their presentation by telematic or telephone means. The data printed in these statements shall prevail over any changes or manual corrections that may occur on them, so that these will not produce effects before the tax administration.

Article 2. Required to present the model 190.

1. Model 190 must be used by natural persons, legal entities and other entities, including Public Administrations, which, being required to retain or to enter into account of the Income Tax of the Physical Persons in accordance with the Article 76 of the Regulation of that tax, approved by the sole article of Royal Decree 439/2007 of 30 March, approving the Regulation of the Income Tax of the Physical Persons and amending the Regulation Plans and Pension Fund, approved by Royal Decree 304/2004 of 20 February, will satisfy or pay any of the following income, including tax exempt: (a) Work income, including allowances and allowances for travel expenses other than tax.

b) Res that are the consideration of the following economic activities:

1. The professional activities referred to in Article 95 (1) and (2) of the Tax Regulation.

2. "Agricultural or livestock activities" in the terms referred to in Article 95 (4) of the Tax Regulation. 3. Forestry activities referred to in Article 95 (5) of the Tax Regulation. 4. Economic activities whose net yields are determined in accordance with the objective estimation method provided for in Article 95 (6) of the Tax Regulation.

(c) Res coming from intellectual property, industrial property, provision of technical assistance, leasing of movable property, business or mining, subleasing on prior goods and those from the transfer of the right to the exploitation of the right of image referred to in Article 75.2.b of the Tax Regulation, where they come from economic activities.

(d) Contra-benefits paid in cash or in kind to persons or entities not resident in the cases provided for in Article 92.8 of Law 35/2006 of 28 November of the Income Tax of the Physical Persons and of partial modification of the laws of the taxes on Societies, on the Income of non-residents and on the Heritage. (e) Awards which are awarded as a result of participation in games, competitions, raffles or random combinations, as referred to in Article 75.2 (c) of the Tax Regulation, irrespective of their tax status. (f) property gains arising from the forest exploitation of the neighbours in public funds referred to in the final mention of Article 75.1 (d) of the Tax Regulation.

2. By way of derogation from the foregoing paragraph, in the case of grants exempt under the provisions of Articles 7 (j) of the Law and 2 of the Regulation, both of the tax shall not be included in the model 190 for which the amount is less than 3,000 Annual euro.

Article 3. Forms of presentation of model 190.

The annual summary statement of deductions and income on account of the Income Tax of the Physical Persons, Model 190, will be presented according to the criteria specified below: 1. (a) to be subject to legal persons having the form of limited liability companies or limited liability companies or to tax obligations attached to the Central Delegation of Great Contributors or to one of the Management of Large Enterprises of the State Tax Administration Agency and not contain more than 49,999 records of perceptions, shall be submitted by telematic via the Internet, in accordance with Articles 9, 10 and 11 of this order, or by tele-process, in accordance with the procedure to which the referred to in Article 12 of this order.

2. The declarations that correspond to tax obligations not included in the previous number 1 and that do not contain more than 49,999 records of perceptions, must be presented, at the choice of the tax obligation, through any of the following means:

a) In print, provided that the declaration does not contain more than 15 records of perceptions. In such a case, the declaration may be submitted either on the form conforming to the model 190 approved in Article 1 of this order, or on a form generated by the use, exclusively, of the printing module developed by the State Tax Administration Agency.

(b) By means of telematics via the Internet, in accordance with Articles 9, 10 and 11 of this order. (c) by telematic telephone, in accordance with the procedure referred to in Article 12 of this order.

3. Declarations containing more than 49,999 records of perceptions, irrespective of the person or entity required for their submission, shall be submitted by telematic via tele-process, in accordance with the procedure laid down in the referred to in Article 12 of this order, or directly readable by computer, in accordance with Articles 7 and 8 of this order. Media directly readable by computer, which shall be exclusively individual, shall comply with the following characteristics:

a) Type: CD-R (Compact Disc Recordable) of 12 cm.

b) Capacity: Up to 700 MB. (c) ISO/IEC DIS 9660:1999 format, with or without extension Joliet. (d) Non-session.

Article 4. Approval of the physical and logical designs to which the media directly readable by computer of the model 190 must be adjusted.

The physical designs to which the directly readable media must be adjusted are approved, as well as the logical designs to which the files containing the information to be supplied in the model must be adjusted. 190 in the case of presentation of the same by means of direct computer-readable support and by means of telematics. Both physical and logical designs are set out in Annex II to this order.

In any case, the information contained in the directly readable support must have been validated prior to its presentation. Such validation shall be carried out using the validation programme drawn up by the State Tax Administration Agency, unless, for objective technical reasons, it is not possible, in which case validation shall be carried out in any Delegation of the said Agency or also in any of the Administrations dependent on it. In the case of tax obligations attached to the Central Delegation of Large Contributors or to one of the Large Enterprise Management Units of the State Administration of Tax Administration to whom, also for technical reasons objective, it is not possible to use the validation program developed by the State Tax Administration Agency, the aforementioned validation may also be carried out in the corresponding Central Delegation or Management Unit. Notwithstanding the above, where the directly readable support by computer has been generated by the aid programme drawn up by the State Tax Administration Agency, the above validation shall not be required.

Article 5. Time limit for presentation of model 190.

According to the provisions of Article 108.2 of the Income Tax Regulation of the Physical Persons, the presentation of the annual summary of withholding and income to account, model 190, will be realized in the first twenty years. calendar days of the month of January of each year, in relation to the amounts withheld and the revenue to be taken into account corresponding to the previous immediate year.

However, in the event that the annual summary of retentions and revenue to account, model 190, is presented in support directly readable by computer or has been generated by the use, exclusively, of the for the purposes of the tax administration, the time limit for filing shall be between 1 January and 31 January of the year following the year of the annual summary. For these purposes, the telematic presentation of the annual summary statement of withholding and revenue to account, model 190, shall be understood to have the consideration of presentation in support directly readable by computer. All this, without prejudice to the provisions of Article 10 (3) and Article 12 (2) of this order.

Article 6. Place and procedure for presentation of model 190 in printed form.

1. Presentation of the annual summary of retentions and revenue to account, model 190, both in the form approved in Annex I of this order and in the form generated through the printing module drawn up by the State Administration Agency Tax, to be carried out in the Delegation or Administration of the State Administration of Tax Administration corresponding to the tax domicile of the tax obligation.

This presentation shall be carried out either directly or by registered post, using the return envelope corresponding to those listed in Article 1 of this order, in which the date of entry of the next documentation:

(a) The "copy for the administration" of the summary of the model 190, duly completed, in which the identification label provided by the State Agency is to be affixed to the space reserved for this purpose. Tax Administration. In the event that the label is not available, the entire identification data requested shall be completed and photocopy of the credit card of the tax identification number shall be accompanied.

b) The "copies for administration" of the inner sheets containing the nominative relation of recipients.

2. Notwithstanding the foregoing, the presentation of the model 190 in print may also be made through any of the collaborating entities in Spanish territory, together with the declaration-income and income income document a model 110, corresponding to the last period of the year, provided that the same result is to be entered and that income is made in the said entity.

For the entry of model 110 of the last period, the documentation referred to in points (a) and (b) of paragraph 1 shall be entered in the annual envelope. Once the said envelope is closed, it will be deposited in the same collaborating entity, which will make it to the corresponding administrative body.

Article 7. Place and procedure for presentation of model 190 in directly readable form by computer.

1. The directly readable medium must be presented to the Delegation or Administration of the State Administration of Tax Administration in whose territorial scope the tax domicile of the retainer or obliged to enter account, either in the Central Delegation of Large Contributors or in the Large Enterprise Management Unit of the State Tax Administration Agency, as appropriate in accordance with the obligation of the tax obligation to one or another Delegation o Unit.

For this purpose, the tax obligation must also present the following documents:

The two copies, for the Administration and for the data subject, of the summary of the model 190, in each of which must adhere, in the corresponding space, the identification label provided by the State Agency Tax Administration. In the event that the labels are not available, all the requested identification data will be completed and photocopy of the credit card of the tax identification number will be accompanied.

In addition, such copies must be duly signed indicating in the corresponding spaces the identity of the signatory as well as the other data that are requested in the above-summary. Once sealed by the receiving office, the declarant shall withdraw the "copy for the data subject" from the summary of the model 190 submitted, which shall serve as the supporting document for the delivery.

2. All receipts from computer readable media shall be provisional, as a result of their processing and verification. Where they do not comply with the design and other specifications laid down in this order, or where access to the information contained therein is not possible, the declarant shall be required to subsane them within 10 working days. defects of the computer support presented, after which, and of persisting anomalies that prevent the tax administration from accessing the data required, the information declaration to all the The effect of the tax is to be brought to the attention of the tax system in a reasoned manner.

3. For security reasons, the media directly readable by computer, shall not be returned, unless expressly requested, in which case the deletion and delivery of the same or similar ones shall be carried out.

Article 8. Identification of the media directly readable by computer of model 190.

The directly readable medium must have an external label attached to the exterior in which the data specified below will be entered and, necessarily, by the same order: (a) Delegation, Administration or Large Enterprise Management Unit of the State Tax Administration Agency in which the individual filing is made.

b) Exercise. c) Model of presentation: 190. d) Identification number of the accompanying leaf-summary. e) Tax identification number (NIF). of the declarant. (f) Name and name, or social reason, of the declarant. (g) Name and name of the person to be related to. (h) Telephone and extension of such person. i) Total number of records.

To record the data, it is sufficient to record each of them preceded by the letter corresponding to the previous relationship.

In the case that the file consists of more than one support directly readable by computer, all will bear its label numbered sequentially: 1/n, 2/n, etc., with "n" being the total number of media. Only the data referred to in points (a), (b), (c), (d), (e) and (f) shall be entered on the label of the second and successive volumes.

Article 9. Scope of the Internet telematics presentation of model 190.

In the terms laid down in Article 3 of this order, the presentation of the model 190 by telematic means may be carried out either by the declarant himself or by a third party acting in his/her representation, according to the 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 the Order HAC/1398/2003 of 27 May 2003 laying down the conditions and conditions under which it may The social partnership in the management of taxes is effective, and it extends expressly to the telematic presentation of certain models of declaration and other tax documents.

Article 10. General conditions for the Internet telematics presentation of model 190.

1. Requirements for telematic presentation of model 190. The telematic presentation of the model 190 shall be subject to compliance with the following requirements: 1. The declarant must have a Fiscal Identification Number (NIF).

2. º The declarant must have an X.509.V3 user certificate issued by the National Mint and Timbre-Real Casa de la Moneda, in accordance with the procedure set out in Annexes III and VI of the Order of 24 April 2000 laying down general conditions and the procedure for the telematic presentation of income tax returns for physical persons, or any other certificate from among the who are admitted by the State Tax Administration Agency, in accordance with the provided for in Order HAC/1181/2003 of 12 May 2003 laying down specific rules on the use of electronic signatures in tax relations by electronic, computer and telematic means with the State Administration Agency Tax. 3. º If the presenter is a person or entity authorized to present statements on behalf of third parties, he/she must have installed in the browser his/her certificate of user X.509.V3 issued by the National Factory of the Currency and Timbre-Real Casa de la Moneda, or any other electronic certificate admitted in the relations of the State Administration of Tax Administration by electronic, computer or telematic means, in accordance with the terms set out in that order of 12 May 2003. 4. To carry out the telematic presentation of the declaration corresponding to the model 190, the declarant or, if applicable, the authorized presenter, must first use a program of assistance to obtain the file with the declaration to be transmitted. This aid program may be developed by the State Tax Administration Agency for the declaration corresponding to the model 190 or other that obtains a file in the same format.

The contents of this file must be adjusted to the type 1 and type 2 record designs set out in Annex II of this order.

Furthermore, the declarants who opt for this presentation must take into account the technical standards required to carry out the said presentation and are listed in Annex II to that order. of 24 April 2000. 2. Presentation of statements with formal-type deficiencies. Where formal-type anomalies are detected in the telematic transmission of the declaration, that circumstance shall be brought to the attention of the declarant by the system itself by means of the corresponding error messages, in order for it to be Healing. 3. In cases where, for reasons of a technical nature, the telematic presentation by the Internet is not possible, within the period referred to in Article 5 of this order, such presentation may be made during the three days natural following to the end of the term.

Article 11. The invention relates to a method for telematic Internet presentation of the model 190.

The procedure for the telematic presentation of the declaration corresponding to the model 190, shall be as follows: (a) The declarant shall communicate with the State Agency of Tax Administration through the Internet or of any other equivalent path which allows the connection, in the address: http://agenciatributaria.es, and shall select the model of declaration to be transmitted. You will then proceed to transmit the corresponding declaration with the electronic signature generated by selecting the electronic certificate installed in the browser for this purpose.

If the presenter is a person or entity authorized to file statements representing third parties, a single signature, corresponding to his or her certificate, will be required. (b) If the declaration is accepted, the State Tax Administration Agency shall return the data of the Type 1 Register validated with a 16-character electronic code, in addition to the date and time of filing. (c) If the presentation is rejected, the data in the Type 1 Register and the description of the errors detected shall be shown on the screen. In this case, the same should be done with the help program with which the file was generated or repeating the presentation if the error was caused by another reason. (d) The presenter must print and keep the accepted declaration and the Type 1 Register duly validated with the corresponding electronic code.

Article 12. Telematic presentation by tele-process of model 190.

1. The telematic presentation by tele-process of the model 190 will be in accordance with the provisions of the Order of 21 December 2000 laying down the procedure for the telematic presentation of the declarations relating to the Models 187, 188, 190, 193, 194, 196, 198, 296, 345 and 347.

2. In cases where, for reasons of a technical nature, the telematic presentation of the annual summary of withholding and revenue to account, model 190, is not possible within the time limit referred to in Article 5 of this order, such presentation may be made during the three calendar days following the end of the said period.

Single repeal provision. Regulatory repeal.

As of the entry into force of this order, Order HAC/2116/2003 of 22 July, approving the model 190 for the annual summary of deductions and income on account of the Income Tax, is hereby repealed. Natural persons, on income from work, certain economic activities, prizes and certain income taxes, physical and logical designs for the replacement of the internal sheets of such model by means directly Computer readable, the general conditions and the procedure for your internet telematics submission and the rules for the submission of certain models of annual declarations are amended, except for the first and second parts of the annual declaration.

Final disposition first. Amendment of Order EHA/30 2007, of 16 January, approving models 110 and 111 of the declaration-document of income from income and income on account of the Income Tax of the Physical Persons on income from work and of economic activities, prizes and certain property gains and income taxes.

1. Article 7 of Order EHA/30 2007 of 16 January 2007 is amended as follows:

" Article 7. Required to present the model 111.

In accordance with the provisions of Article 108.1 of the Income Tax Regulation, the model 111 shall be used to make the declaration and the income referred to in that Regulation. regulatory precept by the following retainers or required to enter into account:

(a) Persons or entities having the consideration of large undertakings for any of the circumstances referred to in Article 71 (1) and (1) (a) of the Tax Regulation on the Value added, approved by Royal Decree 1624/1992 of 29 December.

(b) Entities that have the consideration of Public Administrations, including Social Security, whose last annual budget approved before the beginning of each financial year exceeds the amount of EUR 6 million.

Notwithstanding the foregoing, when the paying agency is the General Administration of the State, the withholding and the income have been made directly and the payment has been made through ratings or payment boxes, the Model 111 shall be submitted by the latter, exclusively, to make the statement of the quantities withheld and the revenue to be made corresponding to each month. '

2. Article 8 (1) of Order EHA/30 2007 of 16 January 2007 is amended as follows:

" Article 8. Telematic presentation of the model 111.

1. The presentation by means of telematic form of the model 111 by the entities that have the consideration of Public Administrations, including Social Security, whose last annual budget approved before the beginning of each financial year exceeds the The amount of EUR 6 million shall be made in accordance with the provisions of Order HAC/2894/2002 of 8 November 2002 laying down general conditions and the procedure for the telematic presentation by the Internet of the declaration adjusted to model 111 to be submitted by the Public Administrations, including Security Social.

However, the telematic presentation of the model 111 for the General Administration of the State in the cases referred to in paragraph (b) of Article 7 of this order shall not specify the obtaining the NRC provided by the contributing entity by accounting for the amount of income resulting from the declaration. '

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, for the first time, affect the annual summary statement of withholding and income on account of the Income Tax Physical Persons, Model 190, corresponding to the financial year 2007 and following, as well as the monthly statement of withholding and income on account of the Income Tax of the Physical Persons, Model 111, corresponding to the month of January 2008 and the following, which are to be submitted by the General Administration's payments and payments of the State where the retention and entry have been made directly.

Madrid, 11 October 2007. -Deputy Prime Minister of the Government and Minister of Economy and Finance, Pedro Solbes Mira.

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