Order HAC/3219/2003, dated November 14, approved the model 182 of information declaration of donations, donations and contributions received, as well as the physical and logical designs for the replacement of the inner sheets of the said model by means directly readable by computer, and set the conditions and the procedure for its telematic presentation through the Internet. A number of different regulatory provisions have recently been adopted establishing new reporting obligations relating to the heritage of persons with disabilities. In particular, Article 104.5 of Law 35/2006 of 28 November of the Tax on the Income of the Physical Persons and the partial modification of the laws of the Taxes on Societies, on the Income of Non-Residents and on the Heritage, establishes the obligation to supply information to the taxpayers of this tax which are the holders of the protected heritage covered by Law 41/2003 of 18 November 2003 on the protection of the assets of persons with disabilities and amendment of the Civil Code, the Civil Procedure Law and the Tax Law with this the purpose of submitting a statement indicating the composition of the assets, the contributions received and the provisions made during the tax period, in the terms that they are regulated. The regulatory development of the previous precept is set out in article 71 of the Income Tax Regulation of the Physical Persons approved by Royal Decree 439/2007 of March 30. This Article lays down the obligation for holders of such protected assets and, in the event of the incapacity of those, the managers of such assets, to send a statement of information on the contributions received and the provisions made during each calendar year in which, in addition to their identification data, the name, surnames and tax identification of both the contributors and the beneficiaries of the provisions made, the type, the amount and identification of the contributions received and the provisions performed. The presentation of this information declaration will be made in January of each year, in relation to the contributions and provisions made in the previous year. It is also established that the first information declaration to be submitted must be accompanied by a simple copy of the public deed of incorporation of the protected heritage in which the relationship of goods and rights is included. constituted, as well as the detailed relationship of the contributions received and provisions made from the date of incorporation of the protected patrimony to that of the presentation of this first declaration. Article 71 itself gives the Minister of Economic and Financial Affairs the power to establish the model, form and place of presentation of the information declaration referred to in this Article, as well as the assumptions in which it will be be presented on a computer-readable medium or by telematic means. In order to avoid the creation of new models of information statements and, taking into account the similar nature of this new information to be provided, with which it is included in the information declaration of donations, donations and In the case of a new model for disabled people, it was considered appropriate to use this model of a declaration to provide new information on the assets of persons with disabilities. incorporation of such information. This order complies with the regulatory mandates, approving a model of declaration 182 adapted to the laws and regulations, and repealing the current one, approved by Order HAC/3219/2003, of November 14. The declaration, model 182, will continue to apply also for the provision of information that is established in the Regulation for the application of the tax regime of non-profit entities and tax incentives to patronage approved by Royal Decree 1270/2003 of 10 October. This Regulation complies with the obligation laid down in Article 24 (2) of Law 49/2002 of 23 December on the tax arrangements for non-profit-making entities and on tax incentives for sponsorship. In accordance with paragraph 2, the entities which are beneficiaries of the scheme of tax incentives for sponsorship as set out in Title III of Law 49/2002, must refer to the tax administration in the form and time limits laid down in the establish regulations, information regarding certifications that have been issued as a justification for donations, donations and deductible contributions. In the development of this provision, Article 6 of the Regulation for the application of the tax regime of non-profit-making entities and of tax incentives to patronage has established that the beneficiary entities referred to in Article 6 of the Regulation A statement on certifications issued by donations, donations and deductible contributions received during each calendar year, in which, in addition to the data of the Identification shall include certain information concerning donors and contributors: name, name, reason or social name; number of tax identification; amount of donation or contribution and, if these are in kind, valuation of the donated or contributed; reference to whether the donation or the contribution is received for the priority activities of patronage to be indicated by the State General Budget Law; information on the revocation of donations and contributions which, if any, have occurred in the calendar year; and indication of whether the donation or It provides the right to apply some of the deductions approved by the Autonomous Communities. The time limit laid down for the presentation of this declaration is the month of January of each year, in relation to the donations received in the previous year. Similarly, as it was being done, it must be included in the donor relationship of model 182 to all taxpayers and taxable persons who are beneficiaries of the deduction for donations; that is, in addition to the tax payers. on the Income of the Physical Persons, must include the taxable persons of the Tax on Societies, who are entitled to deduction in the quota, in accordance with the provisions of Law 49/2002, and to the taxpayers of the Income Tax No Residents. Note that, as a consequence of the approval of the Organic Law 8/2007 of 4 July, on the financing of political parties, to the donations to which Article 4 of the Organic Law will apply, the deductions provided for in Law 49/2002 of 23 December, of Tax Regime of Non-profit Entities and of the tax incentives to the Patronage. As a result, and as provided for in Article 105.2d) of Law 35/2006 of the Income Tax of the Physical Person and Article 69.2 of Royal Decree 439/2007 which approves the regulation of such tax, the political parties shall submit the information declaration of donations, donations and contributions received and provisions made. Article 6 of the Rules of Procedure for the application of the tax regime of non-profit-making entities and of tax incentives to patronage gives the Minister of Economic and Financial Affairs the power to determine the place and form of presentation of the information declaration, as well as the assumptions in which it must be submitted in support directly readable by computer or by means of telematics. Also, the model 182 will continue to apply also for the provision of information regarding the perception of donations that give the right to the deduction for the Income Tax of the Physical Persons provided for in Article 68.3.b) of the Law of the said Tax, as provided for in the obligation of such supply in Article 105.2.d) of the Law of the said Tax and in Article 69.2 of the Tax Regulation. Article 69.2 of the Income Tax Regulation of the Physical Persons attributes to the Minister of Economy and Finance the competence to determine the place and form of presentation of the information declaration, as well as the assumptions in which it must be submitted in support directly readable by computer or by telematic means. With regard to the forms of presentation, there are no variations, except for the disappearance of the form of presentation of the declaration by means of collective support directly readable by computer, which is eliminated in the light of the use of this route, at present, by the tax authorities. On the other hand, the new rules of the Income Tax of the Physical Persons collected in Law 35/2006 of 28 November, and in the Tax Regulation approved by Royal Decree 439/2007, of March 30, have affected several models of information declarations and annual summaries of retentions and revenue in the account that, although it does not require the approval of new models, they do require the adaptation of the existing ones by means of appropriate modifications. Among the new regulations that justify these modifications, the disappearance of the distinction between losses and property gains generated in more or less than one year, the distinction between returns of capital which constitute income from the savings and yields which form part of the general income, the elimination of the multiplying coefficients for the income obtained by the participation in the own funds of any type of entity, the elimination for certain capital yields of the capital of the reducing coefficients by irregularity, the abolition of the deduction for double taxation of dividends and the inclusion of a new percentage reduction of certain returns on real estate. For this reason, it is considered necessary to amend the ministerial orders governing the models of annual declaration 184, 187, 188, 193 normal and simplified, 194, 196 and 198 to make the necessary adaptations to the models and to the physical and logical designs. For this purpose, Articles 90.4 of Law 35/2006, Articles 70.3 and 108.5 of the Income Tax Regulation of the Physical Persons and Article 66.5 of the Companies Tax Regulation approved by Royal Decree 1777/2004, of July 30, they enable the Minister of Economy and Finance to establish the above models. In addition, no amendments are made to the place, form and time limit for the presentation of models 184, 187, 188, 193 normal and simplified, 194, 196 and 198, which continue to be governed by the provisions in force until now. Moreover, the additional provision of Law 35/2006, dated 28 November, refers to the regulatory development of new obligations for the provision of information relating to the insurance companies in respect of the plans of the (a) business social security and dependency insurance which they place on the market, and financial institutions in respect of individual schemes for systematic savings which are also marketed. Under Article 69 (5), (6) and (9) of the Income Tax Regulation, paragraphs 5, 6 and 9 of the Income Tax Regulation have established that insurance institutions which market insured pension insurance schemes, insurance undertakings, insurance companies, insurance companies, insurance companies, insurance companies, (a) a statement of information in which, in addition to the data for the identification of policy holders and policyholders, will be required to provide an information declaration, in addition to the identification details of policy holders and policyholders; certain information relating to them: total amount of premiums paid by the policy-makers, the amount of contributions made by the policyholders and the contributions paid by the policyholders in favour of each of the above, and, in the case of individual schemes for systematic savings, an indication of the date of the first premium, amount of the exempt income communicated at the time of the formation of the lifetime income in case of total or partial anticipation of the economic rights and the manifestation that the requirement of the maximum annual limit satisfied in the concept of premiums laid down in Law 35/2006 in the event of the conversion of an insurance contract life in a systematic saving plan. The time limit laid down for the submission of this declaration is in the first 30 calendar days of the following year, except where the declaration is made directly on the basis of a computer-readable medium in which the the period shall end on 20 February of the following immediate year. Article 69 itself attributes to the Minister of Economy and Finance the competence to establish the form and place of presentation of the information declaration referred to in this Article, as well as the assumptions in which it will be presented. in support directly readable by computer or by telematic means. In application of this enablement, it has been understood to extend the scope of the model 345 of " Plans, Pension Funds, Alternative Systems, Mutual Social Welfare and Social Welfare Plans. Annual declaration ", amending the Order of 22 December 1999 approving the model 345 annual declaration to be submitted by the pension fund management entities, the promoters of pension schemes, the eligible institutions alternative systems for the coverage of benefits similar to those of pension schemes and social welfare insurance schemes, as well as the physical and logical conditions and designs for the replacement of internal sheets by means of support directly readable by computer, and the Order of 27 July 2001, by which the models are approved 043, 044, 045, 181, 182, 190, 311, 371, 345, 480, 650, 652 and 651, in euro, as well as the model 777, entry or return document in the case of extemporanous and complementary statements-settlements, and establishing the obligation of (a) to use the euro models as of 1 January 2002, so that the scope of the declaration, model 345, will also be extended to the provision of information relating to the business social security plans, to the insurance of and individual plans for systematic savings. To this end, through this order it is included among the subjects obliged to present the model of declaration 345 to the insurance companies that commercialize the plans of social enterprise forecast, the insurance of dependency and the plans In addition to the model and the physical and logical designs a new field and specific keys related to the contributions to these plans and insurance are added to the model and to the physical and logical designs. At the same time, the model's own name is modified, adding to it a mention of the plans of business social foresight, the insurance of dependency and the individual plans of systematic saving. In addition, in order to provide, in the field of individual schemes for systematic savings, the additional information corresponding to the exempt income reported at the time of the formation of life income, it has been deemed necessary to adapt the Model 188 of annual summary of withholding and income on account in relation to the income or income of capital of furniture from capitalization and life insurance and invalidity contracts to include such information. Furthermore, no changes are made to the place, form and time limit for the presentation of the model 345, which continue to be governed by the provisions in force at this time. On the other hand, in order to allow more and more taxpayers to benefit from the assistance mechanisms for making declarations, in particular those of the draft declaration and the sending of tax data in the field of taxation. on the Income of the Physical Persons, it is extended, in two cases, on a voluntary basis, the information to be supplied by the obliged to present certain informative statements and annual summaries of retentions and income to account. The first assumption is justified in the transitional provision of Law 35/2006, which provides for tax compensation for taxpayers who receive deferred capital arising from a life insurance or invalidity contract. (a) the amount of the capital income generated by the tax regime established in the Law 35/2006 is less favourable than that of the repealed text of the repealed text. of the Law on the Income Tax of the Physical Persons and, whose procedure and conditions are refers to the General Budget Law of the State. In accordance with the above, and in order to enable the tax administration to provide the taxpayer with the amount of the yield determined in accordance with the recast text, the annual summary of withholding tax is adapted. income from capital income or income from capital of capital arising from capitalization and life insurance and invalidity contracts, model 188, in order for that information to be included in model 188. The second assumption relates to the content of the information provided in the model declaration 196, the annual summary of withholding taxes and the revenue from the capital provided by the capital. consideration derived from accounts in all kinds of financial institutions, in which it shall be included, the information corresponding to the valuation for the purposes of the Income Tax of the Physical Persons of the remuneration in kind capital items included in that summary. For this reason, the necessary adaptations are made in the model 196 to include such information Finally, Order EHA/3398/2006 of 26 October, for which measures are given for the impulse and homogenization of certain aspects in the on the submission of tax returns by telematic means, certain rules for the submission of declaration models 182, 184, 188 and 296 are amended and the model of declaration 187 is amended, shares and shares representing the capital or assets of the institutions of collective investment and annual summary of withholding and income on account in relation to the income or property gains obtained as a result of the transmissions or repayments of those shares and units, " it extended, as a means of payment of the tax debts resulting from certain statements which are submitted by telematic in the regulatory period, the direct debit of the aforementioned debts in the credit institutions acting as partners in the management retreading, including among those statements to Model 215, " Income Tax No Residents. Non-residents without permanent establishment. Collective declaration '. In order to adapt the registration designs of the declaration model 215 to the possibility that the direct debit of income can be effected in the presentations made by means of telematics, new physical designs are approved and logicians replacing those approved by Order HAC/3626/2003 of 23 December, approving the models of declaration 210, 215, 212, 211 and 213 of the Income Tax of non-residents, which must be used to declare the income obtained without permanent establishment mediation, the retention practised in the acquisition of immovable property to non-residents without permanent establishment and the special charge on immovable property of non-resident entities, as well as the model of declaration 214, simplified declaration of non-residents of the Taxes on the The general conditions and the procedure for the telematic presentation by Internet of such declarations and other rules concerning the taxation of non-residents are laid down. The second final provision of the recast text of the Non-Resident Income Tax Act, approved by the single article of the Royal Legislative Decree 5/2004, of 5 March, provides that the models of declaration of this tax and those of its payments to account shall be approved by the Minister of Finance, who shall establish the form, place and time limits for his presentation, as well as the assumptions and conditions of his presentation by telematic means. Furthermore, the single final provision of the Non-Resident Income Tax Regulation, approved by Royal Decree 1776/2004 of 30 July 2004, authorises the Minister for Economic Affairs and Finance to make the necessary arrangements for the implementation of that Regulation. The ratings to the Minister of Finance indicated in this Order should be understood as being conferred on the Minister of Economy and Finance, in accordance with the provisions of Article 5 of Royal Decree 553/2004 of 17 April, which restructured the ministerial departments. In its virtue, I have:

Article 1. Approval of model 182.

1. The model 182 " Tax on the Income of the Physical Persons, Tax on the Income of Non-Residents and Tax on Societies is approved. Information declaration of donations, donations and contributions received and provisions made ", as set out in Annex I to this order. This model is composed of the following documents: (a) summary, comprising two copies, one for the administration and one for the person concerned.

(b) Internal sheets of the declared relation, each of which also consists of two copies, one for the Administration and one for the person concerned. (c) Annual report for the presentation.

The number of supporting documents to be shown in model 182 shall be a sequential number, the first three digits of which shall correspond to code 182.

2. Declarations which, in accordance with the contents of the model approved in this order, are to be made in white paper with the printing module which, if necessary and for these purposes, shall be drawn up by the State Administration Agency shall also be valid. Tax. 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. The declarations thus generated shall be presented in the envelope of return of the Aid Program approved in Annex VI of Order EHA/702/2006 of 9 March, approving the models for the declaration of the Income Tax on Persons Physical and the Tax on the Heritage, exercise 2005, the procedure for referral of the draft declaration of the Tax on the Income of the Physical Persons is established and the conditions for its confirmation or subscription, the place, form and time-limits for the submission of the same, as well as the general conditions and the procedure for presentation by telematic or telephone means.

Article 2. Approval of the physical and logical designs to which the directly readable media must conform.

The physical and logical designs listed in Annex II to this Order are approved, to which the media directly readable by computer must be adjusted for presentation in replacement of the inner sheets of the the list of declared models for model 182.

Article 3. Required to submit model 182.

They must present the information declaration of donations, donations and contributions received and provisions made, the entities receiving donations, donations and contributions that give the right to deduction for the tax. on the Income of the Physical Persons, by the Income Tax of Non-Residents or by the Tax on Societies when they have issued accreditative certification of the donation, donation or contribution, the political parties they perceive donations to which the deductions provided for in Law 49/2002 of 23 apply In December, under Article 12 (2) of the Organic Law 8/2007 of 4 July 2007 on the financing of political parties, as well as the tax incentives to the Patronage, according to Article 12 (2) of the Organic Law 8/2007 of 4 July 2007. holders of protected assets covered by Law 41/2003 of 18 November, protection of the assets of persons with disabilities and amending the Civil Code, the Civil Procedure Law and the tax law, and, in the case of of the incapacity of those, the administrators of those heritages.

Article 4. Object and content of the information.

1. The entities benefiting from donations referred to in article 68.3.b) of the Income Tax Law of the Physical Persons shall record in the information declaration of donations, contributions and provisions, according to the specifications contained in the model, in addition to the identification data of the recipient entity of the donations received during each calendar year, the following data relating to donors and contributors: (a) Name and surname or, in its case, reason or social name.

b) Tax identification number. c) Amount of donation. d) Indication of whether the donation entitles to the application of any of the deductions approved by the Autonomous Communities for the purposes of the Income Tax of the Physical Persons.

2. The entities benefiting from the incentive scheme set out in Title III of Law 49/2002 of 23 December, of the scheme of non-profit-making entities and of tax incentives for patronage, will have to do so. Furthermore, the reason or social name, and the other information referred to in the previous paragraph, shall be as follows:

a) Value of the donated or contributed in the calendar year, in the case of donations, donations or contributions in kind.

b) Reference to whether the donation, donation or contribution results from the application of the priority patronage scheme provided for in Article 22 of the Law 49/2002. (c) Information on the revocation of donations, donations and contributions that, if any, have occurred in the calendar year.

3. Holders of protected assets regulated by Law 41/2003, of 18 November, of protection of the assets of persons with disabilities and of modification of the Civil Code, of the Law of Civil Procedure and of the tax law, and, in (a) in the event of incapacity of those persons, the administrators of such assets shall, in addition to their name and surname, record the following information:

(a) Name, surnames and tax identification of the contributors and beneficiaries of the provisions made.

b) Type, amount and identification of the contributions received as well as the provisions made in the calendar year.

4. Holders of protected assets or, where appropriate, the managers of such assets, referred to in the preceding paragraph, shall submit jointly with the first information declaration, model 182, which is presented either by means of their The following duly completed documents shall be entered in the envelope of return which corresponds to, or in accordance with the provisions of Article 10.2 of the present order, the following duly completed documents:

(a) A simple copy of the public deed of incorporation of the protected patrimony in which the relationship of goods and rights that initially constituted it is included.

(b) Where appropriate, the detailed ratio of the contributions received and the provisions made during the period between the date of incorporation of the protected patrimony and the preceding immediate calendar year, including the one for which he presents this first statement.

Article 5. Deadline for submission of model 182.

The presentation of the information declaration of donations, donations and contributions received and provisions made, model 182, both in print and in support directly readable by computer or by means of telematics, shall carry out in the month of January of each year, in relation to donations, donations and contributions received or provisions made during the previous calendar year.

All without prejudice to the provisions of Article 10.3 of this order.

Article 6. Form of presentation of model 182.

The annual statement of donations, donations and contributions received and arrangements made, model 182, shall be submitted in accordance with the criteria specified below: 1. Statements containing up to 100 the records of the declared declarations related to the declaration shall be filed, at the choice of the tax obligation, through one of the following forms: (a) In printed form, whether the declaration has been completed on a form conforming to the model 182 approved in Article 1 of this order, as if it is a printed form generated by the use of the printing module developed by the State Agency for Tax Administration.

(b) By means of telematics via the Internet, in accordance with the general conditions and the procedure laid down, respectively, in Articles 9 and 10 of this order.

2. Declarations containing more than 100 and up to 49,999 records of the declared statements relating to the declaration, as well as those which, without exceeding the latter number, correspond to the tax authorities in respect of which the management functions are assigned to any of the Large Business Management Units under the Department of Financial and Tax Inspection of the State Tax Administration Agency or the Central Delegation of Large Contributors, to be submitted via the Internet via the Internet in accordance with the general conditions and the procedure laid down respectively in Articles 9 and 10 of this order.

3. Declarations containing more than 49,999 records of the declared statements relating to the declaration shall be submitted on an individual basis directly readable by computer in accordance with Article 8 of this order, which shall be The following features are to be met:

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 a Joliet extension. (d) Non-session.

Article 7. Place of presentation of model 182.

1. The presentation of the information declaration of donations, donations or contributions received and provisions made, model 182, in the form provided for in Article 6.1.a) of this order shall be submitted to the Delegation or Administration of the Agency. State of Tax Administration corresponding to the tax domicile of the tax or declarant.

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

(a) The "copy for administration" of the document-summary of model 182 duly completed, in which the identification label provided by the State Agency shall be adhered to in the corresponding space Tax Administration. In the case of non-availability of identification labels, the entire identification data will be completed and photocopy of the credit card of the tax identification number will be accompanied.

b) The "copies for administration" of the inner sheets of the model 182 containing the declared relation. (c) the documentation referred to in Article 4 (4) of this order in the cases where the presentation of the order is made in accordance with that Article.

2. The presentation of the media directly readable by computer containing the "Annual Information Statement of donations, donations and contributions received and provisions made" shall be made in the Delegation or Administration of the Agency State of Tax Administration in whose territory the tax domicile of the tax or declarant is situated, or in the Central Delegation of Large Contributors or in the Large Enterprise Management Unit, as appropriate on the basis of the tax obligation.

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 182, in each one of which must adhere in the corresponding space the identification tag provided by the State Agency Tax Administration. In the case of non-availability of identifying labels, the entire identification data shall be completed.

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 will remove the "copy for the interested party" from the summary of the model 182 presented, which will serve as the justification for the delivery.

Article 8. Identification of the media directly readable by computer of model 182.

1. The directly readable medium shall have a label attached to the outside, in which the data specified below shall be entered and, necessarily, by the same order: (a) Delegation, Administration or Unit Management of Large Enterprises of the State Tax Administration Agency in which the individual presentation is made.

b) Exercise. c) Model of presentation: 182. (d) The supporting number of the accompanying leaf-summary. (e) The tax identification number (N.I.F.) 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 number 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, but on the label of the second and successive volumes only the data referred to in points (a), (b), (c), (d), (e) and (f) above shall be entered. 2. All receipts of portable media directly by computer 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 in which the directly readable form of support is not available, after which, and if the anomalies preventing the tax authorities from accessing the data required are persisted, the declaration shall not be valid information to all intents and purposes, the fact is that it will be brought to the attention of the tax 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 9. General conditions for the telematic presentation by Internet of the declarations corresponding to the model 182.

1. Conditions for the presentation. The telematic presentation of the declarations corresponding to model 182 shall be subject to the following conditions: (a) The declarant must have a Fiscal Identification Number (NIF).

b) The declarant must have an X.509.V3 user certificate issued by the National Currency and Timbre Factory-Real Casa de la Moneda, or any other electronic certificate admitted by the Agency, installed in the browser. State of Tax Administration, in accordance with the provisions of Order HAC/1181/2003 of 12 May 2003 laying down specific rules on the use of electronic signatures in tax relations by electronic means, computer systems and telematics with the State Tax Administration Agency. If the telematic presentation is to be carried out by a person or entity authorized to present statements on behalf of third parties, it will be this person or authorized entity who must have installed in the browser its certificate user.

2. To make the telematic presentation of the declarations corresponding to the models 182, the declarant, or, if applicable, the authorized presenter, must use a program of assistance in advance to obtain the file with the declaration transmit. This aid program may be developed by the State Tax Administration Agency for declarations corresponding to those models or others that obtain a file in the same format.

The contents of these files must be adjusted to the type 1 and type 2 record designs set out in Annex II of this order. 3. Presentation of statements with formal-type deficiencies. In cases where formal-type anomalies are detected in the telematic transmission of declarations, this circumstance shall be brought to the attention of the declarant by the system itself by means of the corresponding error messages, in order to Proceeds to its healing. 4. Persons or entities authorized to submit by means of telematics declarations on behalf of third parties, in accordance with the provisions of Royal Decree 1377/2002, of 20 December, which develops social collaboration in management of the taxes for the telematic presentation of declarations, communications and other tax documents and in Order HAC/1398/2003, of 27 May, laying down the assumptions and conditions in which the collaboration can be made effective social in the management of the taxes, and extends it is expressly to the presentation (a) the information provided for in this order may be used for the purposes of the declaration referred to in this order;

Article 10. The invention relates to a method for the telematic presentation by Internet of the declarations corresponding to the model 182.

1. The procedure for the telematic presentation of the declarations shall be as follows: (a) The declarant shall be connected to the website of the State Agency for Tax Administration on the Internet, electronic address www.agenciatributaria.es and select, within the Virtual Office, the tax concept and the type of statement to be transmitted.

(b) You will then proceed to transmit the corresponding declaration with the electronic signature generated when you select the X.509.V3 user certificate issued by the National Mint and Timbre-Real Casa de la Moneda, or any other electronic certificate admitted by the State Tax Administration Agency. If the presenter is a person or entity authorised to make representations on behalf of third parties, a single signature shall be required, corresponding to his certificate. c) If the declaration is accepted, the State Tax Administration Agency will return the data of the type 1 register validated with a 16-character electronic code, in addition to the date and time of presentation. If the presentation is rejected, the data in the record type 1, and the description of the errors detected, will be displayed. 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. The presenter must print and keep the accepted statement, as well as the type 1 register duly validated with the corresponding electronic code.

2. Where the information declaration, model 182, is submitted by means of telematics and the persons required to submit the declaration must accompany the declaration in accordance with the documents referred to in Article 4 (4) of this order, those documents shall be present in the general telematic register of the State Administration of Tax Administration, for which the declarant shall connect to the page of the State Agency of Tax Administration on the Internet, electronic address www.agenciatributaria.es and select, within the Virtual Office, the option of access to the registry In the case of the case-law, the Commission is not required to submit the documents in accordance with the procedure laid down in the procedure laid down in the Resolution of 23 September. August 2005, from the Directorate General of the State Administration of Tax Administration, which regulates the presentation of certain electronic documents in their general telematic register.

3. In cases where, for reasons of a technical nature, it is not possible to make the presentation on the Internet within the time limit referred to in Article 5 of this order, such presentation may be made during the following three calendar days. to the end of the term.

Single repeal provision. Regulatory repeal.

As of the entry into force of this Order, Order HAC/3219/2003, dated November 14, is hereby repealed, approving the model 182 of the information declaration of donations, donations and contributions received, as well as the physical and logical designs for the replacement of the inner sheets of that model by means directly readable by computer, and the conditions and the procedure for their telematic presentation via the Internet are established.

Final disposition first. Amendment of Order HAC/171/2004 of 30 January 2004 approving the model 184 of the annual information declaration to be submitted by the entities on the basis of income allocation and the physical and logical designs for the replacement of the sheets for the statement of income of the institution and the list of members, heirs, community members or unit-holders of such models by means directly readable by computer, and the general conditions and the procedure for their submission are laid down. Internet telematics.

1. The income statement sheets of the entity set out in Annex I to that Order HAC/171/2004 of 30 January 2004, as set out in Annex III to this Order, shall be replaced. These sheets consist of two copies, one for the Administration and one for the person concerned.

2. The list of members, heirs, members of the community or members listed in Annex I to this Order, of 30 January 2004, is replaced by the sheet set out in Annex IV to this Order. This sheet consists of two copies one for the Administration and one for the person concerned. 3. The following amendments are made to the Instructions for the completion of the model 184 set out in Annex I to the aforementioned Order HAC/171/2004 of 30 January 2004.

(a) The denomination and the first paragraph of the heading "Income and loss of assets with a period of generation equal to or less than one year", of the section "Rents obtained by the institution (II)", which are drawn up as follows:

" Earnings and property losses not derived from transfers of assets.

This item will declare the total amount of property gains and losses, both generated in Spain and abroad, produced in the financial year. "

(b) The name and the first paragraph of the heading "Income and loss of assets with a period of more than one year" shall be amended from the section "Rentas obtained by the institution (II)", which shall be drawn up as follows:

" Profit and loss of assets arising from transfers of assets. This item shall declare the total amount of capital gains and losses, both generated in Spain and abroad, produced in the financial year, including, where appropriate, those derived from assets that are affected by activities economic. "

(c) The content of the title "Deduction for double taxation of dividends" under the heading "Deductions Law I.R.P.F.," in the section "Rentas obtained by the entity (II)" is deleted.

(d) (F) and (G) of the heading "Income source" of the heading "Event of negative income obtained in countries without agreement with Spain" of the heading "Rentas obtained by the institution", which are drawn up as follows:

" F) Profit and loss of assets not arising from the transfer of assets.

G) Profit and loss of assets arising from the transfer of assets. "

e) The content of the title "Capital furniture" under the heading "Res, deductions and retentions attributable" to the section "Relationship sheet of partners, heirs, community members and members" shall be replaced. Income attributable " by the following:

" A. 01 Capital of furniture provided for in Article 25 (1), (2) and (3) of the LIRRF. Performance. The amount of the income attributable (income less, where applicable, deductible expenses) shall be entered in the account of the member of the entity under arrangements for the allocation of income from capital income provided for in paragraphs 1, 2 and 3 of the Article 25 of the LIRPF. A. 02 Capital of furniture provided for in Article 25 (4) of the LIRRF. Performance. The amount of the income attributable (income less, where applicable, deductible expenses) shall be entered in the account of the member of the entity under arrangements for the allocation of income from capital income provided for in Article 25 (4). the LIRPF.

Reduction. If the income of the capital is included in the income which constitutes a general income, the reduction provided for in Article 26.2 of the I.R.P.F. Act shall apply, and only to the members who are taxpayers. for the Income Tax of the Physical Persons, the amount of the corresponding reduction shall be entered. "

(f) The title and content of the title "Ganances/losses with a period of generation equal to or less than one year" under the heading "Res, deductions and deductions attributable" to the heading " partners, heirs, community members and unit-holders. Income attributable " by the following:

" Property losses not derived from transfers of assets. Amount. The amount of net profit and/or loss not arising from transfers of assets attributable to the member of the entity under the income allocation scheme shall be entered. '

g) The title and content of the title "Winners/losses with a period of more than one year" under the heading "Res, deductions and retentions attributable" to the section " Partner relationship sheet, Heirs, communes and members. Income attributable " by the following:

" Property losses arising from transfers of assets. Amount. The amount of net profit and/or loss arising from transfers of assets attributable to the member of the entity under the income allocation scheme shall be entered.

(h) The "Deduction for double taxation of dividends, Subkey 05, Key I. Income tax on physical persons" of the title "Deductions (Law I.R.P.F. or, if applicable, L.I.S.)" under the heading " Rendos, Deductions and Retentions attributable to "the section" Sheet of relationship of partners, heirs, communes and members. Income attributable to the current sub-key 06 ('International double taxation deduction ') to be sub-key 05. 4. The following modifications are made to the physical and logical designs of the Type 2 (Entity Registry) register approved in Annex II to that Order HAC/171/2004 of 30 January 2004.

a) The designation and the instructions for completing the F and G keys in the "KEY" field (position 77) are amended as follows:

Positions

Nature	Field Description
77	Alphabetical.	KEY.
		However, when in the case of income obtained abroad and the country in which the income is obtained does not have an agreement with Spain in order to avoid double taxation with information exchange clauses, the negative income will not be computed exceed the positive ones provided that they come from the same source and the same country. The excess shall be computed in the following four years and its amount shall be reflected with key ' L. Excess negative rents obtained in countries without agreement with Spain. "
		G) Earnings and Derivative Losses of transfers of assets. This key will declare the total amount of the property gains and losses, both generated in Spain and abroad, arising from the transfer of assets, produced in the financial year, including, if necessary, the derived from property assets affected by economic activities. The property gains and losses that are effectively imputed to the exercise will be entered
		However, when in the case of income obtained abroad and the country in which the income is obtained does not have an agreement with Spain in order to avoid double taxation with information exchange clauses, the negative income that is not calculated exceed the positive ones provided that they come from the same source and the same country. The excess shall be computed in the following four years and its amount shall be reflected with key ' L. Excess negative income obtained in countries without agreement with Spain

b) The following modifications are made to the contents of the "SUBKEY" field (positions 78-79):

1. The names of the sub-key groups corresponding to the key F are modified (Earnings and property losses with a period of generation equal to or less than one year) and key G (Earnings and property losses with a period of generation exceeding one year) which are drawn up as follows:

Positions

Nature	Field Description
78-79	Alfico.	SUBKEY
		Subkeys to use in the records for key G (Earnings and property losses derived from transmissions of heritage items)

2. Sub-key "05 By double taxation of dividends" of the sub-keys to be used in the records corresponding to key I, passing the sub-key "06 By double international taxation" is deleted "to be the sub-key" 05 By double international taxation (cash amount paid abroad) ".

3. The names of the subkeys F and G are modified to be used in the records corresponding to the L key (Event of negative income obtained in countries without agreement with Spain) that are written as follows:

Positions

Nature	Field Description
78-79	Alfico.	SUBKEY
		F) Gains and non-equity losses from transmissions of heritage items
		G) Profit and loss assets derived from transmissions of heritage items.

(c) The fifth paragraph of the "DEDUCTION/AMOUNT" field (positions 221-232) is deleted. 5. The following modifications are made to the physical and logical designs of the Type 2 register (Register of Partner, Heir, Communero and Participate) approved in Annex II to the aforementioned Order HAC/171/2004, of January 30.

a) The name of keys F and G of the field "KEY" (position 93) is amended as follows:

Positions

Nature	Field Description
93	Alphabetical.
		F) Gains and non-equity losses from transmissions of heritage items
		G) Profit and loss assets derived from transmissions of heritage items.

b) The following modifications are made to the contents of the "SUBKEY" field (positions 94-95):

1. Two new subkeys are entered in the "SUBKEY" field (positions 94-95) with the following wording:

Positions

Nature	Field Description
94-95	Numeric.	SUBKEY
		01. Capital returns provided for in paragraphs 1, 2 and 3 of Article 25 of the LIRRF
		02. Returns on capital as provided for in Article 25 (4) of the LIRRF

2. The references to the "Subkeys to be used in the records corresponding to the key F (income and loss of assets with period of generation equal to or less than one year)" and "key G" are modified. property losses with a period of more than one year) " which are worded as follows:

Positions

Nature	Field Description
94-95	Numeric.	SUBKEY
		Subkeys to use in the records for key G (Earnings and property losses derived from transmissions of heritage items)

3. The subkey "05 Deduction for double taxation of dividends" is deleted from the sub-keys to be used in the records corresponding to key I (IRPF Law Deductions). (c) The contents of the fifth, sixth, seventh, eighth and ninth paragraphs of the field "AMOUNT (SURRENDER/RETRENATION/REDUCTION)" (positions 96-108) are amended as follows:

Positions

Nature	Field Description
96-108	Alfico.	AMOUNT (RENATION/RETENTION/DEDUCTION)
		When in the "Key" field, position 93 of the record type 2 of the partner record, heir, community, and participate, "F" is entered and in the "Subkey" field, position 94 to 95 of the Record of type 2 of the partner, heir, common and participating register, the amount of net gains attributable to the member of the entity under the allocation of non-transmission income shall be indicated in this field. '01' heritage items.
		When in the 'Key' field, position 93 of the register of type 2 of the partner register, heir, community and participant, is entered 'G' and in the 'Subkey' field, position 94 to 95 of the register of type 2 of the partner register, heir, community and participant, is entered '01' the amount of net gains attributable to the member of the entity on the basis of income attribution derived from transfers of heritage items shall be indicated in this field
		When in the "Key" field, position 93 of the Type 2 of the partner, heir, common and participating register, the 'G' and the 'Subkey' field, position 94 to 95 of the register of type 2 of the partner, heir, common and participating register, shall be entered '02' shall be indicated in this field net losses attributable to the member of the entity on the basis of income attribution derived from transfers of assets
		When in the "Key" field, position 93 of the record type 2 of the partner record, heir, 'I' and in the 'Subkey' field, position 94 to 95 of the register of type 2 of the partner, heir, common and participating register, is entered '01', '02', '03', '04' or '05' shall be indicated in this field the bases or amounts of the deduction that is attributable to the partner, heir, community, or participant

Final disposition second. Amendment of the Order of 15 December 1999 approving models 187, in pesetas and in euro, of an information declaration of shares or units representing the capital or assets of investment institutions collective and the annual summary of withholding and income on account of the Income Tax of the Physical Persons, the Tax on Societies and the Income Tax of Non-Residents, in relation to the income or property gains obtained as a result of the transmissions or repayments of those shares or shares, as well as the physical and logical designs for the compulsory presentation of the aforementioned models 187 by directly readable support by computer, and the Order of 22 February 1999, approving the models 117, in pesetas and in euro, is amended.

The following modifications are made to the physical and logical designs listed in Annex III to the aforementioned Order of 15 December 1999: a) The key "R" of the field "KEY OF ORIGIN OR ORIGIN OF THE" ACQUISITION OR DISPOSAL. '

b) The field "PROFIT OR LOSS ASSETS OF THE PARTNER OR PARTICIPANT < 1 YEAR" of the record of type 2, operating record (positions 143-156), shall be deleted. (c) The name and instructions for completion of the field "GAIN OR LOSS OF OWNERSHIP OF THE PARTNER OR PARTICIPANT > 1 YEAR" of the record of type 2, operating record (positions 157-170), are amended as follows: mode:

Positions

Nature	Field Description
-170	Alfico	PARTNER OR PARTNER ' S WEALTH GAIN OR LOSS
		Only for operation type "E".
		The corresponding sign will be entered, the amount of the gain or loss corresponding to the operation to dispose of the action or participation of the partner or participate
		This field is subdivided into two:
		157 SIGN: alphabetic field.
		If the participation disposal operation resulted in a loss of assets, an "N" will be entered in this field, otherwise the contents of this field will be a space.
		158-170 IMPORT: numeric field.
		The amounts must be set to euro cents. Therefore the amounts will never take decimal point.

Final disposition third. Amendment of the Order of 17 November 1999 approving models 128, in pesetas and in euro, of entry-document declaration and models 188, in pesetas and in euro, of the annual summary of withholding and revenue from the Tax on the Income of the Physical Persons, the Corporate Tax and the Income Tax on non-residents of permanent establishments, in relation to the income or income of the capital (a) the amount of the capital and the amount of the amount of the total amount of the capital. Logic for the replacement of the inner sheets of the cited models 188 with directly readable computer support.

1. The internal sheet for the nominative relationship of recipients of the model 188 in euro, as set out in Annex IV to that Order of 17 November 1999, as set out in Annex V to this order, is replaced. This sheet consists of two copies, one for the Administration and one for the person concerned.

2. The following amendments are made to the 'Instructions for completing the model 188' set out in Annex IV to that Order of 17 November 1999.

(a) The text for the box "Reductions" is deleted. 24.2 IRPF Law) ", under the heading" Fulfillment of the internal sheets ", heading" Data of the declared ".

(b) The reference to the amount entered in the boxes is deleted " Amount reductions (art. 24.2 IRPF Law) "in the section" Fulfillment of the internal sheets ", heading" Data of the declared ", box" Base of withholding and income to account ". (c) Two new boxes are added in the section "Fulfillment of the internal sheets", heading "Data of the declared", with the following content:

" CLAVE box: the key corresponding to the following shall be entered: A: this key shall be entered when the returns on a deferred capital arising out of a contract of a deferred capital are entered in the FURTHER INFORMATION box. the life or invalidity insurance determined by applying the tax regime established in the recast text of the Income Tax Act of the Physical Persons, as set out in point (a) of the transitional provision of the Law 35/2006 of the Income Tax of the Physical Persons.

B: this key shall be entered when the exempt income reported at the time of the formation of the lifetime income is entered in the FURTHER INFORMATION box in case of total or partial anticipation of the economic rights of the Life income constituted by the economic resources provided by a systematic saving plan.

" Casilla INFORMATION ADDITIONAL: the amount to be entered in this box, with the sign that in each case corresponds, will be the following: The returns generated by the perception of a deferred capital derived from a contract of Life insurance or invalidity generator of capital returns contracted before 20 January 2006, determined in accordance with the tax regime established in the recast text of the Income Tax Act Physical, as provided for in the transitional provision of Law 35/2006 of the Tax on the Income of the Physical Persons. These yields shall be entered on a voluntary basis.

The exempt income reported at the time of incorporation of the life income in case of total or partial anticipation of the economic rights of the life income constituted with the economic resources provided by a plan Individual savings are systematic. In both cases, the amount shall be included in the same register as the recipient in which the data on the return on deferred capital or the advance payment are included. '

3. The following modifications are made to the physical and logical designs of the Type 2 (Perceptive Ratio) register approved in Annex V to the said Order of 17 November 1999:

a) The name and the instructions for completing the field "ENTRIES" are modified (ART. 24.2 LAW 40/98) " (positions 92-104), which is read as follows:

Positions

Nature	Field Description
	92-104	Alfico.	ADDITIONAL INFORMATION
		In this box it will be entered:
		The amount of the exempt income reported at the time of the lifetime of the lifetime income in case of total or partial anticipation of the economic rights of the life income constituted by the economic resources provided by an individual savings plan systematic. Such information will be included in the same register as the performance for anticipation is included
		This field is subdivided into two:
		92 SIGN: Alphabetical.
		If the amount described is negative, an 'N' shall be entered. In any other case it will be padded to blanks
		193-104 IMPORT: Numeric.
		Unsigned and euro-cent will be entered, so amounts will never take decimal point.

b) A new field is created with the following content:

Positions

Nature	Field Description
152	Alphabetical.
		The corresponding key of the following:
		A) This key will be entered when in the FURTHER INFORMATION box the returns of a deferred capital arising from a life insurance or invalidity contract determined by applying the tax regime laid down in the recast text of the The Income Tax Act of the Physical Persons, as set forth in the thirteenth provision of the Law 35/2006 on the Income Tax of Physical Persons
		B) This key will be entered when in the FURTHER INFORMATION box the exempt income reported at the time of constitution of the lifetime income is entered in case of Total or partial anticipation of the economic rights of the life income constituted with the economic resources contributed by an individual plan for systematic savings

c) The reference to the "AMOUNT REDUCTIONS" (Art. 24.2 Law 40/1998) "which is contained in the field" WITHHOLDING TAX AND REVENUE " (positions 118-130).

Final disposition fourth. Amendment of the Order of 18 November 1999 approving models 123, in pesetas and in euro, of declaration-income document and models 193, in pesetas and in euro, of the annual summary of withholding and income on account of certain income from capital of the Income Tax on the Income of the Physical Persons and on certain income from the Tax on Societies and the Income Tax of Non-Residents, corresponding to permanent establishments, and models 124, in pesetas and in euro, of declaration-entry document and models 194, in pesetas and in euros, the annual summary of withholding and income from the aforementioned taxes derived from the transmission, amortization, redemption, exchange or conversion of any class of assets representative of the collection and use of This is the case for the replacement of the internal sheets of the abovementioned models 193 and 194 by means of direct computer readable media.

1. The internal sheet for the nomination of recipients of the model 193 in euro, as set out in Annex VI to that Order of 18 November 1999, as set out in Annex VI to this order, shall be replaced. This sheet consists of two copies, one for the Administration and one for the person concerned.

2. The following amendments are made to the Instructions for the completion of the model 193 set out in Annex VI to that Order of 18 November 1999.

a) A new key is added in the alphabetical key relationship that is included at the end of the instructions for completing the model 193, with the following content:

" Key D. Returns or income earned by the transfer to third parties of own capital from entities linked to the income tax of the Income Tax of the Physical Persons. Box NATURE associated with this key: Same as those collected for key B. "

(b) The title corresponding to key B of the list of alphabetic keys is amended, which is included at the end of the instructions for completion of the model 193, which is worded as follows:

"Key B. Income or income earned by the transfer to third parties of own capital when they do not correspond to key D."

(c) The sub-paragraph relating to 'Specific data of recipients (registers) in which point A has been entered in the' Perc 'key box' is deleted from 'The completion of the internal sheets' under the heading ' Data specific depending on the letter entered in the Perc Key box. "

d) The code of nature "02" is amended and a new code of nature "07" is created in the "Key A. Res or rents obtained by participation in the own funds of any entity" of the key relationship Alphabetical items included at the end of the Instructions for completing the model 193, with the following content:

"02 Dividends and equity interests in any type of entity where nature does not proceed" 07 ''.

07 Dividends and benefits distributed by collective investment institutions. "

(e) The sub-paragraph relating to 'Specific data of recipients (registers) in which the letters A or B has been entered in the' Perc key 'box under the heading' Completion of the internal sheets ' is amended. 'Specific data according to the letter entered in the' Key Perc ' box, which is read as follows:

" Specific data of recipients (records) in which letters A, B, or D have been entered in the 'Perc Key' box. ''

(f) The sub-paragraph relating to 'Specific data of recipients (registers) in which point B has been entered in the' Perc key 'box is amended.' Completion of the internal sheets ', heading' Data specific according to the letter entered in the 'Key Perc' box, which is read as follows:

" Specific data from recipients (records) in which the letters B or D have been entered in the 'Perc Key' box. ''

g) The title corresponding to the C key of the alphabetical key relationship is modified, which is included at the end of the Instructions for completing the Model 193, which is worded as follows:

"Key C. Other income from capital or income not included in key A, B or D".

3. The following amendments are made to the physical and logical designs of the Type 2 (Perceptive Ratio) register approved in Annex IX to that Order of 18 November 1999.

a) The "% MULT field is deleted. Multiplier percentage " (positions 136-138), which will be filled to zeros.

b) The completion instructions for keys "B" and "C" are modified and a new "D" key is created in the "PERCEPTION KEY" field (position 92), with the following content:

Positions

Nature	Field Description
92	Alphabetical.	Key B) Returns or rents earned by the assignment to third parties of own capital different from those entered in key D.
		Key C) Other returns on capital furniture or rents not included in keys A, B, or D.
			Key D) Returns or income earned by the transfer to third parties of own capital entities linked when the recipient is a taxpayer of the Income Tax of the Physical Persons

(c) The title of the second group of the types of yields listed in the ratio of the field "NATURE" (positions 93-94) is amended as follows:

"Nature associated with perception key B and D."

d) The code of nature "02" is modified and a new code of nature "07" is created in the section corresponding to "Nature associated with the perception key A" of the field "NATURE" (positions 93-94), with the following content:

Positions

Nature	Field Description
93-94	Numeric.	Nature associated with the perception key A
		02 Dividends and interests in any type of entity when nature "07" does not apply
		07 Dividends and benefits distributed by collective investment institutions

e) The first paragraphs of the fields corresponding to the record type "2", MEDIATOR (position 76), CODE KEY (position 79), ISSUER CODE (position 80-91), PAGO (position 95), CODE TYPE (position 96), CODE type (position 96), ACCOUNT VALUES (position 97-116), OUTSTANDING (position 117) and ACCRUAL ACCRUAL (position 118-121), which is read as follows:

"For perception keys only 'A', '' B '', or '' D ''."

(f) The first paragraph of the field corresponding to the record type "2", PREVIOUS FINANCIAL YEAR (positions 182-194), is amended as follows:

"Only for 'B' 'or' D '' perception keys."

Final disposition fifth. Amendment of the Order of 7 December 2000 approving the simplified model 193, in pesetas and in euro, of the annual summary of withholding taxes and income on account of certain income from capital of the tax on the Income of the Physical Persons and on certain income from the Tax on Societies and the Income Tax of non-residents, corresponding to permanent establishments.

1. The internal sheet for the nomination of recipients of the model 193 in euro, as set out in Annex II to that Order of 7 December 2000, as set out in Annex VII to this order, shall be replaced. This sheet consists of two copies, one for the Administration and one for the person concerned.

2. The following amendments are made to the Instructions for the completion of the simplified model 193 set out in Annex II to that Order of 7 December 1999

a) A new key is added in the alphabetical key relationship that is included at the end of the Instructions for completing the simplified 193 model, with the following text:

" Key D. Returns or income earned by the transfer to third parties of own capital from entities linked to the income tax of the Income Tax of the Physical Persons. Box NATURE associated with this key: Same as those collected for key B. "

(b) The title corresponding to key B of the list of alphabetic keys is amended, which is included at the end of the instructions for completion of the model 193, which is worded as follows:

"Key B. Income or income earned by the transfer to third parties of own capital when they do not correspond to key D."

c) The text for the "Casilla% mult" is deleted. (Multiplier percentage) "in the section" Fulfillment of the inner sheets for the ratio of recipients ", heading for" Data relating to the recipients ".

d) The code of nature "02" is amended and a new code of nature "07" is created in the "Key A. Res or rents obtained by participation in the own funds of any entity" of the key relationship Alphabetical items included at the end of the Instructions for the completion of model 193, with the following texts:

"02 Dividends and equity interests in any type of entity where nature does not proceed" 07 ''. 07 Dividends and profits distributed by collective investment institutions. "

(e) The wording of the first sentence of the text in the box "PTE" (Pending) under the heading "Data relating to the recipients" of the section "Completion of the internal sheets of recipients ' relationship" shall be amended redacted as follows:

"this box shall be completed only in the case of recipients in the" Key Perc " box. The letters A, B or D have been entered.

(f) The wording of the first sentence of the text in the box "Ejerc. accrual" shall be amended from the heading "Data relating to the recipients" of the section "Fulfillment of the internal sheets of recipients ' relationship" remaining redacted as follows:

"this box shall be completed only in the case of recipients in the" Key Perc "box. The letters A, B or D. have been entered."

g) The title corresponding to the C key of the alphabetical key relationship is modified, which is included at the end of the Instructions for the completion of the simplified Model 193, which is worded as follows:

"Key C. Other income from capital or income not included in key A, B or D".

Final disposition sixth. Amendment of the Order of 18 November 1999 approving models 123, in pesetas and in euro, of declaration-income document and models 193, in pesetas and in euro, of the annual summary of withholding and income on account of certain income from capital of the Income Tax on the Income of the Physical Persons and on certain income from the Tax on Societies and the Income Tax of Non-Residents, corresponding to permanent establishments, and models 124, in pesetas and in euro, of declaration-entry document and models 194, in pesetas and in euros, the annual summary of withholding and income from the aforementioned taxes derived from the transmission, amortization, redemption, exchange or conversion of any class of assets representative of the collection and use of This is the case for the replacement of the internal sheets of the abovementioned models 193 and 194 by means of direct computer readable media.

1. The internal sheet for the nomination of recipients of the model 194 in euro as set out in Annex VIII to that Order of 18 November 1999, as set out in Annex VIII to this order, is replaced. This sheet consists of two copies, one for the Administration and one for the person concerned.

2. The following amendments are made to the Instructions for the completion of the model 194 set out in Annex VIII to that Order of 18 November 1999.

(a) A new box is added in the section "Fulfillment of the inner sheets", heading "Data relating to the recipients", with the following content: " Casilla LINKAGE: 'V' ' will be entered in this box when the The recipient is a taxpayer of the Income Tax of the Physical Persons, if the declared capital returns are derived from related entities. Otherwise it will be left blank. "

(b) Text corresponding to "Casilla AMOUNT REDUCTIONS" is deleted from the section "Fulfillment of the internal sheets" under the heading "Data relating to the recipients". 3. The following amendments are made to the physical and logical designs of the Type 2 (Perceptive Ratio) register approved in Annex X to the said Order of 18 November 1999.

a) A new field is created with the following content:

Positions

Nature	Field Description
187	Alphabetical.

b) The "AMOUNT REDUCTIONS" field is deleted, positions (144-156), which will be padded to zeros.

(c) The reference to the amount entered in the 'AMOUNT REDUCTIONS' field, as referred to in the first paragraph of the 'WITHHOLDING AND INCOME-TO-ACCOUNT BASIS' FIELD (positions 157-169), is deleted.

Final disposition seventh. Amendment of the Order of 26 November 1999 approving models 126, in pesetas and in euro, of declaration-income document and models 196, in pesetas and in euro, of the annual summary of withholding and revenue from the Tax on the Income of the Physical Persons, the Tax on Societies and the Income Tax of Non-Residents corresponding to permanent establishments, in relation to the income or income of the capital furnished by the consideration derived from accounts in all types of financial institutions, including based on operations on financial assets, as well as the physical and logical designs for the mandatory presentation of these models 196 by directly readable computer support.

The following modifications are made to the physical and logical designs, in the type 2 register, record of the recipient, which are set out in Annex V to the aforementioned Order of 26 November 1999. (a) The name and instructions for completion of the 'REMUNERATION IN KIND' field (positions 192-200) shall be amended as follows:

Positions

Nature	Field Description
192-200	Numeric.	REMUNERATION IN KIND (IRPF valuation).
		without decimal point, the valuation of the reward in kind
		In case the recipient is a taxpayer of the Tax on the Income of the Physical Persons, such valuation will be the market value plus the income to account realized in case there is no has been passed on to the income recipient
		When there are multiple recipients associated with the account, it will be entered, for each of them, the remuneration and, where applicable, the income to account that is attributable to them, depending on their participation
		This field is subdivided into two:
		192-198 Entire part of the value of the assessment, if it has no content will be valued at zeros
		199-200 Decimal part of the value of the valuation, if it has no content, will be entered into zeros.

(b) The name and the instructions for completion of the 'REMUNERATION REDUCTIONS' field (positions 201-208) shall be deleted and shall be filled with zeros.

c) The instructions for completion of the base field of the entry into account (positions 209-217) are amended and read as follows:

Positions

Nature	Field Description
209-217	Numeric.	REVENUE-TO-ACCOUNT BASIS
		It will be consigned, unsigned and no decimal point, the base of the revenue to account
		This field is subdivided into two:
		209-215 Full part of the value of the assessment, if you do not have content will be valued at zeros.
		216-217 Decimal part of the amount of the valuation, if it has no content, it will be entered into zeros.

(d) The name and the instructions for completion of the field "REDUCTIONS IN INCOME OR INCOME" (positions 162-171) shall be deleted.

e) The completion instructions for the "BASE OF THE RETENTION" field (positions 172-182) are modified to be worded as follows:

Positions

Nature	Field Description
172-182	Alfico.	RETENTION BASE.
		11-position alphanumeric field
		This field is subdivided into two:
		172 SIGN: Alphabetical field. An "N" shall be entered when the amount of income or return on the capital obtained is less than 0 (zero); in any other case the content of this field shall be a space
		173-182 IMPORT: Will be entered, unsigned, and no decimal point, the base of the entry into account
		This field is subdivided into two:
		173-180 Whole part of the valuation amount, if it has no content will be valued at zeros
		181-182 Decimal part of the value of the valuation, if it has no content, will be consigned to zeros.

Final disposition octave. Amendment of Order EHA/3895/2004 of 23 November approving the model 198, annual declaration of transactions with financial assets and other transferable securities, as well as the physical and logical designs for the replacement of their assets internal sheets by directly readable computer support and the conditions and procedure for their telematic presentation via the Internet and by tele-process are established and the approval orders of the models are modified Declaration 193, 296 and 347.

1. The internal sheet for the declaration of model 198 set out in Annex I to that Regulation shall be replaced by the list set out in Annex IX to this Order. This sheet consists of two copies, one for the Administration and one for the person concerned.

2. In the instructions for completion of model 198, the text corresponding to 'Casilla AMOUNT REDUCTIONS', in the section 'Fulfillment of the internal sheets', under the heading 'Data relating to the recipients' is deleted. 3. The name and instructions for completion of the 'REDUCTION AMOUNT' field (positions) are amended in the physical and logical designs of the type 2 register (declared record) approved in Annex II to that order. 177-187), which will be worded as follows:

Positions

Nature	Field Description
177-187	-

Final disposition ninth. Amendment of the Order of 22 December 1999 approving the model 345 annual declaration to be submitted by the pension fund managing bodies, the promoters of pension schemes, the institutions covered by the scheme alternative coverage of benefits similar to those of pension schemes and social welfare insurance schemes, as well as the physical and logical conditions and designs for the replacement of the internal sheets by means directly Computer readable.

1. The first subparagraph of the third paragraph, 'Required to present model 345', of the abovementioned Order of 22 December 1999, is amended as follows:

" This annual declaration shall be submitted by the persons or entities referred to in Articles 60, 62 and 72 and the additional provision of the Pension Plans and Funds Regulation, approved by Royal Decree 1307/1988, 30 In December, in the wording given by Royal Decree 2281/1998 of 23 October 1998, as well as paragraphs 5, 6 and 9 of Article 69 of the Income Tax Regulation, approved by Royal Decree 439/2007 of 30 March. "

2. Two new indents are added to the third paragraph, 'Required to present model 345', of the order of 22 December 1999, with the following wording:

" The insurance companies that market the business social security plans and the insurance of dependency referred to in Article 51 of the Law 35/2006, of 28 November, of the Income Tax of Persons Physical.

Insurance entities that market the individual plans for systematic savings as referred to in the third provision of Law 35/2006 of 28 November of the Income Tax of the Physical Persons. "

Final disposition tenth. Amendment of the Order of 27 July 2001 approving models 043, 044, 045, 181, 182, 190, 311, 371, 345, 480, 650, 652 and 651 in euro, as well as the model 777, entry or return document in the case of (a) for the period of the period of the period of the period from 1 January 2002 to 31 December 2002;

1. Model 345, " Plans, Pension Funds, Alternative Systems, Social Welfare Mutuals and Insurance Plans. Annual declaration ', approved by the ninth paragraph of the aforementioned Order of 27 July 2001, is renamed' Plans, Pension Funds, Alternative Systems, Social Welfare Mutual Funds, Insurance Plans, Individual Plans of systematic savings, Social Welfare Plans and Dependence Insurance. Annual declaration ".

2. The internal sheet for the list of declared model 345 as set out in Annex XII to the said order of 27 July 2001 is replaced by the list set out in Annex X to this order. This sheet consists of two copies, one for the Administration and one for the person concerned. 3. The following amendments are made to the section "Keys and subkeys for the completion of model 345" of the Instructions for the completion of the model 345 set out in Annex XII to the said Order of 27 July 2001 for the approval of models 043, 044, 045, 181, 182, 190, 311, 371, 345, 480, 650, 652 and 651 in euros.

(a) The first indent of the two which are collected under the heading 'Important' is amended and read as follows:

" In any and all contributions, contributions or amounts paid in relation to the internal sheets of model 345, the alphabetical key shall be entered in each case corresponding to those indicated in the next relationship. In the contributions, contributions or amounts paid under the keys C, D, I and J, the numerical sub-key shall be entered, as appropriate. '

b) Three new keys are added and, in their case subkeys, with the following text:

" Individual plans for systematic savings. Key I. Total amount of premiums paid to individual schemes for systematic savings. Sub-key 06: This sub-key should be entered in the event that the policy holders ' contributions to the individual schemes of systematic savings referred to in the third provision of the Income Tax Act are met. Natural Persons.

Subkey 07: This sub-key should be entered in the case of insurance contracts which are transformed into individual schemes for systematic savings as referred to in the transitional provision of the Law of the Tax on the Income of the Physical Persons. The entry of such key shall mean the manifestation by the insurance undertaking that the requirement of the maximum annual limit satisfied by the premiums referred to in Article 69.9.d of the Tax Regulation has been met. on the Income of the Physical Persons.

Business Social Forecast Plans. Key J. Amount of premiums paid to business social security plans. Sub-key 08: This sub-key should be entered if it is provided by the policyholders of the business social security plans referred to in Article 51.4 of the Income Tax Act. Physical.

Subkey 09: This sub-key should be entered in the event that they are contributions to the business social security plans referred to in Article 51.4 of the Income Tax Act of the Physical Persons, which the (a) the holder has carried out and is fiscally charged to the unit-holders. The premiums paid to business social security schemes which are in favour of persons with a degree of physical or sensory disability equal to or greater than 65 per person shall be recorded in separate registers, depending on the sub-key. One hundred, one hundred, or more than 33 percent, or with an inability to be judicially declared. It should be recalled that, in these cases, the beneficiary's N.I.F. must be entered in a mandatory manner. The disabled person must have been designated in a unique and irrevocable way as a beneficiary. In the case where the payer of the premium is a person other than the disabled person, payment of the premium shall be entered by means of an independent register, with the key 'J', as well as the NIF of the beneficiary.

Dependency insurance. Key K. Amount of the premiums paid to the dependency insurance. The amount of premiums paid by the policy holders to the insurance companies referred to in Article 51.5 of the Income Tax Law of the Physical Persons shall be entered.

The premiums paid to insured pension insurance claims which are in favour of persons with a degree of physical or sensory disability equal to or greater than 65 shall be recorded in independent records. percent, psychic equal to or greater than 33 percent or with a judicially declared incapacity. It should be recalled that, in these cases, the beneficiary's N.I.F. must be entered in a mandatory manner. The payer of the premium may be the disabled person himself, a relative in direct or collateral line up to and including the third degree, as well as the spouse or those who have them in his or her capacity as a guardianship or a host. The disabled person must have been designated in a unique and irrevocable way as a beneficiary. In the event that the premium payer is a person other than the disabled person, the payment of the premium shall be entered by means of an independent registration, with the key 'K' and the beneficiary's NIF having to be entered. '

(c) The last paragraph of the instructions for the completion of "Keys and subkeys for the completion of model 345" is replaced by the "Pension Fund Management Entities", Keys A and B, by the next:

" To be entered in independent records, depending on the A or B Key, as appropriate, the amounts paid in favour of persons with a degree of physical or sensory disability equal to or greater than 65%, psychic equal to or greater than 33 percent or with a judicially declared incapacity. It should be recalled that, in these cases, the beneficiary's N.I.F. must be entered in a mandatory manner. The contributor may be the disabled person himself, a relative on a direct or collateral basis up to and including the third degree, as well as the spouse or those who are in charge of him or her under a tutelage or a foster care or a promoter. In the event that the sponsor, not a promoter, is a person other than the disabled person, in addition to the beneficiary's N.I.F., the key 'A' shall be entered. '

(d) The last paragraph of the instructions for completion of "Keys and subkeys for the completion of the model 345 corresponding to the Social Security Mutuals", keys E, F and G, is replaced by the following:

" must be entered in separate registers, in accordance with the keys E, F, and G, as appropriate, the amounts paid in favour of persons with a degree of physical or sensory disability equal to or greater than 65%, (a) a person who is a person who is a person who is a person; It should be recalled that, in these cases, the beneficiary's N.I.F. must be entered in a mandatory manner. The contributor may be the disabled person himself, a relative on a direct or collateral basis up to and including the third degree, as well as the spouse or those who are in charge of them under a tutelage or a reception, or a promoter. The disabled person must have been designated in a unique and irrevocable way as a beneficiary. In the event that the person, who is not a promoter, is a person other than the disabled person, his or her contribution must be entered by an independent register, the key 'E' or 'F' corresponding to it, as well as the N.I.F. of the beneficiary. "

4. The section 'Fulfillment of the inner sheets' of the Instructions for the completion of the model 345 set out in Annex XII to the Order of 27 July 2001 approving the models 043, 044, 045, 181, 182, 190, is amended. 311, 371, 345, 480, 650, 652 and 651, in euro, with the following text added to the content for "Additional data":

" Only for key I Casilla '' Date of first premium payment ''. The date of payment of the first premium of the individual plan for systematic saving or life assurance which has been transformed into an individual plan for systematic savings shall be entered. '

5. The following amendments are made to the physical and logical designs of the Type 2 registration (declared record) as approved in Annex XIII to that Order of 27 July 2001, approving models 043, 044, 045, 181, 182, 190, 311, 371, 345, 480, 650, 652 and 651, in euro.

a) The following new field is created: "PAYMENT DATE OF FIRST PREMIUM" for key I only with the following content:

Positions

Nature	Field Description
170-177	Numeric.	FIRST PREMIUM PAYMENT DATE (Key I only)
		When in the key field (position 82 of type 2 record) I have entered I (individual plans for systematic savings) in this field the payment date will be entered of the first premium of the individual plan for systematic saving (subkey 06) or life insurance which has been transformed into an individual plan for systematic saving (sub-key 07), indicating the four digits of the year, the two digits of the month (01 to 12) and the two from day (01 to 31) in the format YYYYMMDD.

b) Three new letters "I" and "k" are entered in the "KEY" field, with the following content:

Positions

Nature	Field Description
82	Alphabetical.	Key
		INDIVIDUAL SAVINGS PLANS
		I) Total premiums satisfied with individual savings plans.
		BUSINESS SOCIAL FORECAST PLANS
		J) Prims satisfied with business social forecast plans
		DEPENDENCY INSURANCE
		to be entered in independent records of the premiums paid to the insurance companies referred to above which are in favour of persons with a degree of physical or sensory disability equal to or greater than 65%, equal or equal more than 33 percent or with an incapacity to be declared judicially. It should be recalled that, in these cases, the beneficiary's N.I.F. must be entered in a mandatory manner. The payer of the premium may be the disabled person himself, a relative in direct or collateral line up to and including the third degree, as well as the spouse or those who have them in his or her capacity as a guardianship or a host. The disabled person must have been designated in a unique and irrevocable way as a beneficiary. In the event that the premium payer is a person other than the disabled person, the payment of the premium shall be entered by means of an independent registration, with the key "K", as well as the N.I.F. of the beneficiary, stated

(c) The last paragraph of the instructions for completion of the CLAVE field (position 82) is replaced by the following:

" To be entered in independent records, depending on the A or B Key, as appropriate, the amounts paid in favour of persons with a degree of physical or sensory disability equal to or greater than 65%, psychic equal to or greater than 33 percent or with a judicially declared incapacity. It should be recalled that, in these cases, the beneficiary's N.I.F. must be entered in a mandatory manner. The contributor may be the disabled person himself, a relative on a direct or collateral basis up to and including the third degree, as well as the spouse or those who are in charge of him or her under a tutelage or a foster care or a promoter. In the event that the sponsor, not a promoter, is a person other than the disabled person, in addition to the beneficiary's N.I.F., the key 'A' shall be entered. '

(d) The last paragraph of the instructions for completion of the KEY field (position 82) corresponding to the "Social Welfare Mutuals" is replaced by the following:

" must be entered in separate registers, in accordance with the keys E, F, and G, as appropriate, the amounts paid in favour of persons with a degree of physical or sensory disability equal to or greater than 65%, (a) a person who is a person who is a person who is a person; It should be recalled that, in these cases, the beneficiary's N.I.F. must be entered in a mandatory manner. The contributor may be the disabled person himself, a relative on a direct or collateral basis up to and including the third degree, as well as the spouse or those who are in charge of them under a tutelage or a reception, or a promoter. The disabled person must have been designated in a unique and irrevocable way as a beneficiary. In the event that the person, who is not a promoter, is a person other than the disabled person, his or her contribution must be entered by an independent register, the key 'E' or 'F' corresponding to it, as well as the N.I.F. of the beneficiary. "

e) Four new subkeys "06", "07", "08", and "09" are entered in the "SUBKEY" field with the following content:

Positions

Nature	Field Description
83-84	Numeric.	Subkeys to use in the premiums satisfied for key I:
		06 This sub-key will be entered in the case of contributions satisfied by the policyholders to the individual systematic savings plans refers to the third additional provision of the Income Tax Act of the Physical Persons
		07 this sub-key in the case of contributions paid by policy holders to insurance contracts that are transformed into plans (i) individual savings on a systematic basis, as referred to in the 14th additional provision of the Income Tax Act. The entry of such key shall mean the event by the insurer that the requirement of the maximum annual limit satisfied by the premiums referred to in Article 69.9 (d) of the Tax Regulation is met. Physical People's Income
		Subkeys to use in the satisfied premiums for the J key:
		08 this sub-key in the case of contributions paid by the policyholders of the business social security plans referred to in Article 51.4 of the Income Tax Act of the Physical Persons
		09 This subkey will be entered in the case of contributions satisfied by the policyholders to the business social forecast plans referred to by the Article 51.4 of the Law on the Income Tax of Physical Persons, which are charged to the members of the public.

Final disposition eleventh. Amendment of Order HAC/3626/2003 of 23 December, approving the models of declaration 210, 215, 212, 211 and 213 of the Income Tax of non-residents, which must be used to declare the income obtained without mediation permanent establishment, the withholding tax on the acquisition of immovable property from non-residents without permanent establishment and the special charge on immovable property of non-resident entities, as well as the model of declaration 214, simplified declaration of non-residents of the Taxes on the Heritage and on the Income of no Residents; the general conditions and the procedure for the telematic presentation by the Internet of such declarations and other rules concerning the taxation of non-residents are established.

The physical and logical designs corresponding to the "Non-Resident Income Tax" model 215 are replaced. Non-residents without permanent establishment. Collective declaration ', as set out in Annex 7 to that Order, HAC/3626/2003 of 23 December, for which they are set out in Annex XI to this order.

Final disposition twelfth. 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 be applicable for the first time to the declarations submitted as of 1 January 2008 in respect of the information relating to the year 2007, with the exception of the final provision of the 10th final provision which shall apply on the day following that of its publication in the Official Gazette of the State.

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

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