Law 58/2003, of 17 December, General Tax, in force since 1 July 2004, has established the general principles and legal rules of the Spanish tax system, enabling the Government in its final disposition. the ninth to dictate how many provisions are necessary for the development and implementation of that law. In the use of this general enablement and the special ratings established throughout the whole of the law, the Government has approved Royal Decree 2063/2004, of October 15, for which the General Regulation of the Tax penalty scheme, Royal Decree 520/2005, of 13 May, for which the general regulation of the development of Law 58/2003, of 17 December, General Tax, in the field of administrative review, and the Royal Decree is tested 939/2005 of 29 July, for which the General Rules of Collection are adopted.

The executive development of the law requires the approval of another regulatory standard that completes the tax regime, in particular, the common rules on tax procedures and the regulation of actions. and the management and inspection procedures, all contained in Title III of the Law, dedicated to the application of the taxes. But in addition, the regulation has a broader objective to codify and systematize the rules contained in various regulations up to now in force which were fundamentally dictated by Law 230/1963 of December 28, Tax General and Law 1/1998 of 26 February on the Rights and Guarantees of Taxpayers, both of which are currently repealed.

Effectively, in the field of tax management and in the absence of a general regulation of the development of the actions and procedures that were carried out in the functional area of management, they were approved several and successive regulatory rules governing in a segmented manner matters as diverse as the number of tax identification, by means of Royal Decree 338/1990 of 9 March, governing the composition and form of use of the Tax identification, whose antecedent for legal persons was the tax identification code Regulation 2423/1975 of 25 September 1975, which regulates the Code of Identification of Legal Persons and Entities in general; the census information, currently regulated by Royal Decree 1041/2003, of 1 August, by The Council of the European Economic and Social Committee (COM) of the European Parliament and of the Council of the European Parliament and of the Council (COM (87) 616 final-Doc. Periodic declarations, including the one relating to transactions with third parties persons, currently regulated by Royal Decree 2027/1995 of 22 December 1995, which regulates the annual declaration of transactions with third parties, those relating to accounts in credit institutions, and to transactions and assets financial, regulated in Royal Decree 2281/1998 of 23 October 1998, implementing the provisions applicable to certain obligations for the provision of information to the tax authorities and amending the Regulation of Plans and Pension Funds, approved by Royal Decree 1307/1988 of 30 September 1988 and the Royal Decree 2027/1995 of 22 December 1995 regulating the annual declaration of transactions with third parties, which was recently amended to incorporate into national law the reporting requirements for transactions involving shares (a) preference and transposition into the Spanish law of Community directives in relation to income obtained by natural persons resident in other Member States of the European Union; the current account system in the field of taxation; regulated in Royal Decree 1108/1999, of 25 June, for which the system of account is regulated The social partnership in the management of taxes, regulated in Royal Decree 1377/2002, of 20 December, for which the social collaboration in the management of the taxes for the telematic presentation is developed statements, communications and other tax documents.

In the field of inspection, on the other hand, if the regulatory development of Law 230/1963 was carried out by Royal Decree 939/1986, of 25 April, by which the General Regulation of the Inspection of the Taxation is approved, that, although it was a somewhat late development of Law 230/1963, it has constituted, together with the law, the legal framework of the actions and the procedure of inspection of the taxes, reconciling the effective exercise of the administrative functions and the set of guarantees of the tax authorities within the inspector procedure and In that regard, it is therefore necessary to bring forward, in this regard, to Law No 30/1992 of 26 November 1992 on the Legal Regime of Public Administrations and the Common Administrative Procedure, since it regulated a special administrative procedure, but at the same time it incorporated the regulation of the rights and obligations of the stakeholders.

It is therefore an extensive regulation in spite of not reproducing the legal precepts except in supposed strictly necessary for a better understanding of the regulation of matter.

In addition to being a regulation of the State Administration, the rule also applies to the other autonomous and local tax administrations with the scope provided for in Article 1 of Law 58/2003, 17 of December, General Tax. For this reason, it is avoided in its precepts to attribute competences to specific bodies in order to facilitate the organisation and operation of different tax administrations through lower-ranking standards.

In addition to the regulation which is adopted in the single article and whose content is described in a succinct manner in the following paragraphs, the Royal Decree includes two additional provisions, a single transitional provision, one a single derogation and three final provisions.

The additional first provision, which regulates the effects of the lack of a timely resolution of certain tax procedures, is necessary by the express repeal of Royal Decree 803/1993 of 28 May 1993. amending certain tax procedures, one of the aims of which was to determine the tax procedures in which the effects of the lack of express resolution were disestimatory. The validity of the fifth additional provision of Law 30/1992, of 26 November, of the Legal Regime of Public Administrations and of the Common Administrative Procedure, in which the specialty of administrative actions is recognized in the case of tax, declares that in the tax proceedings the maximum time limits for issuing decisions, the effects of their non-compliance, and, where appropriate, the effects of the non-resolution, will in any event be those laid down in the tax rules. Therefore, Article 104 of Law 58/2003 of 17 December, General Tax, has regulated the time-limits for resolution and the effects of the lack of express resolution, for its application to those cases where it is not expressly regulated in the regulatory rules of the procedure. In addition, the said Article orders that in any proceedings for the application of the taxes the scheme of alleged acts must be regulated. It is for this reason that the relationship of tax procedures whose regulatory regulation did not expressly provide for the regime of alleged acts is included in this additional provision.

The second additional provision is intended to enable the Minister of Economy and Finance to determine the amount of the tax liability below which no guarantees will be required in the deferrals and fractionations and, also, the amount of that amount, for both the tax liability and the remaining public-law debts, shall be temporarily established, as long as the Minister's rating is not used.

The single transitional provision is intended to enable the general information obligations to be fulfilled during the year 2008 to be required in accordance with the previous rules and to keep the deadlines for presentation of such general information statements until the corresponding Ministerial Order is amended, where appropriate. By means of the single derogation provision, the rules governing the various matters, rules to which reference has been made in a non-exhaustive manner, and are generally repealed, are repealed in an express manner. those standards of equal or lower rank that are opposed to the new regulatory regulation. In addition to this general derogation, a number of paragraphs in Article 69 of the recently adopted Regulation on the Income Tax on Physical Persons are expressly repealed, since the obligations under that rule have been incorporated into this regulation.

The three final provisions are intended, the first, to amend the general regulation of the tax sanctioning regime. The amendment to Article 3.3 of the regulation seeks to regulate another case in which the criterion of classification and the uniform quantification of penalties must be taken into account, and also the way in which both cases are to be carried out. originate a penalty for the amount to be returned. The amendment to Article 25 (1) and (3) of the general regulation of the system of tax penalties is intended to confer jurisdiction on the conclusion of the initiation agreement and the proposal for a resolution of the sanctioning procedure resulting from a inspection procedure, either to the head of the team or unit or to another official in the team or unit where the official has subscribed to the minutes, in the case of the commencement agreement, or when he has instructed the procedure sanctioning, in the case of the motion for a resolution. By the second final provision, the General Rules of Collection are amended to replace the regulation contained in Article 126 of that Regulation concerning the certificate issued at the request of the works and services for a referral to the regulation relating to the certificate of being aware of the tax obligations set out in the regulation which is approved by this Royal Decree, since the requirements of both certificates are matched. The third final provision provides for the entry into force of the Royal Decree.

As far as the regulation is concerned, it is divided into five titles. Title I only regulates the scope of the regulation. First, it defines the material scope by stating that the object of the regulation is to regulate the application of the taxes, that is to say, to develop Title III of Law 58/2003 of 17 December, General Tax, but it is followed by two details, one that extends and one that restricts its scope. On the one hand, the regulation must also be applied to the management of revenue, whose regulatory development is contained in a special regulation but which must be supplemented by the provisions of this regulation, in particular with regard to the development of the common rules on tax measures and procedures to be applied, as long as there is no special rule in the General Rules of Collection, to the management of revenue in its entirety and not only to the collection of taxes. On the other hand, it restricts the application of the regulation in those actions and procedures regulated in the regulations of each tribute, thus giving preference to the special norm on the general norm regarding the application of the taxes.

Second, the application of the regulation is recognized within the scope of Article 1 of Law 58/2003, an article which, on the one hand, mentions up to four issues of Article 149.1 of the 1978 Constitution concerning the The exclusive competence of the State and, on the other hand, it recognizes, the specialties of the Convention and the Economic Concert with the Community of Navarre and the Historical Territories of the Basque Country, respectively.

Third, the application of the regulation to the tax-sanctioning procedure is hereby declared, but respecting the system of sources applicable to the sanctioning procedure in this matter.

II

Title II is dedicated to formal tax obligations. In this sense, it orders and systematizes a plurality of regulations hitherto in force on this matter, generalizes the norms that on certain obligations were included in the regulation of some taxes and that they must have a scope This includes the regulation of formal obligations which have been without regulatory regulation in the previous legislation or which lack regulatory regulation to be new, and whose application is based on the legal standard laid down by the obligation.

First, the tax censuses are regulated, recognizing the competence of each tax administration to have its own censuses, and at the same time, it establishes the minimum common information that all the tax authorities must have Tax censuses in order to obtain consolidated census information. The tax censuses are regulated in the field of State competences and, for this, the content of Royal Decree 1041/2003, dated August 1, is incorporated with slight modifications. With regard to this regulation, the most notable modification is the one that affects the content of the Census of Forced Tax, for which the minimum data that must be included in this census is extended, both for the natural persons and for the legal persons and other entities, although part of that new information is not such as it was part, at least for legal persons and other entities, of the Census of Employers, Professionals and Reholders.

In the second place, it is regulated how to comply with the obligation to communicate the change in the tax domicile, the most important of which is the way in which such communication must be made by natural persons who do not they must be included in the Census of Employers, Professionals and Reholders, since for those who, if they have to be included in that census, the form of compliance with this obligation was governed by the rules relating to declarations of discharge, amendment and discharge in respect of the that census.

Third, the rules regarding the tax identification number are included. In addition to systematizing the current regulations, the most significant is the simplification of the rules for the allocation of a tax identification number to minors and other Spaniards not required to have the national document. of identity, as well as for foreign natural persons, foreseeing the rule of the assignment of the office of the number of tax identification in case it is necessary for its relations of nature or with tax transcendence.

Fourth, the obligations relating to books of a fiscal nature are regulated. In this way, the rules that existed in the specific regulations of certain taxes, in particular, in the Tax on Value Added, are given general scope.

In the fifth place, Articles 93, 94 and 95 of Law 58/2003 of 17 December, General Tax, concerning the obligations of information and the reserved character of tax data, are developed. As regards the general information obligations, the rules on the presentation of certain information statements which were hitherto regulated in various royal decrees are incorporated into the regulation. In this sense, the regulation of the obligation to report on transactions with third parties, the obligations to report on accounts, operations and financial assets, the obligation to report on the constitution, is incorporated. establishment or extinction of entities, the obligation to provide information on grants or allowances arising from the exercise of agricultural, livestock or forestry activities and the obligation to report on contributions to systems of social provision. In contrast, information obligations that specifically or specifically affect one or more taxes, such as, for example, all information obligations relating to withholding tax, are not incorporated. As a novelty, the obligation to report on transactions included in the books is established, the obligation to report on loans and loans and the obligation to report on securities, insurance and income; the latter two, although are new reporting obligations, including, by their nature, in the sub-section on information on accounts, transactions and financial assets, sub-section where, on the other hand, not only those regulated in the Real estate have been included Decree 2281/1998 of 23 October 1998, mentioned above, but also other different standards. It also extends the content of certain existing information obligations, such as those relating to acts or contracts which have been concluded by the notaries, which previously only referred to acts or contracts relating to real rights in respect of property, or the property relating to the obligation to report on financial transactions relating to the acquisition of immovable property, which previously only covered loans with a mortgage guarantee and was limited to the tax on the Income of the Physical Persons.

With regard to the individual requirements for obtaining information, the most significant is its regulation, in general, for all the procedures for applying the taxes, while in the Previous regulations were developed separately in the inspection and collection regulations.

III

Title III regulates the general principles and provisions of the application of taxes, which constitutes the regulatory development of Chapters I and II of Title III of Law 58/2003, of 17 December, General Tax.

In order to follow the structure of the law, the first thing that is developed is the attribution of territorial jurisdiction, in particular the incidence that changes of tax domicile or changes of association produce in relation to the competence of the administrative bodies. The rights and duties of the staff in the service of the tax administration and the powers in the various actions and procedures are also regulated in this first chapter.

Chapter II is dedicated to developing, first of all, information and assistance, including information actions, written tax consultations, pre-acquisition information, or the transfer of immovable property, tax certificates and assistance. Second, it develops social collaboration in the application of taxes and, finally, the use of electronic, computer and telematic means in tax performances and procedures.

Chapter III develops common rules on tax procedures and actions. The first thing to be taken into account is the system of sources established in Article 97 of Law 58/2003 of 17 December, General Tax; for this reason, the specialties of administrative procedures in the field are regulated in the first place. (a) tax on the Law 30/1992 of 26 November 1992 on the Legal Regime of Public Administrations and the Common Administrative Procedure, and other rules on the development of that law, which affect the stages of initiation, processing and termination. A section is also included to regulate the intervention of the tax authorities in tax proceedings and procedures, in order to collect with whom the actions will be carried out in the specific cases foreseen only in the Tax-related matters such as those relating to proceedings with entities without legal personality or to entities which are taxed on the basis of income, which affect the concurrence of several tax authorities in the same budget. of an obligation, which affect the successors of natural, legal and other persons entities without personality, and those relating to actions relating to non-residents. In addition, legal and voluntary representation is regulated in this section. Although it is a matter of the development of substantive rules under Title II of Law 58/2003 of 17 December, General Tax, it is necessary to develop regulations on certain procedural aspects of these provisions and, for reasons of Systematic planning is included in the chapter devoted to the common rules on tax actions and procedures. Also included is a last section dedicated to regulating some aspects of tax notifications.

IV

Title IV is dedicated to regulating the actions and procedures of tax management. Chapter I regulates the presentation of declarations, self-actions, data communications and return requests, and completes the system applicable to complementary self-actions and declarations, data communications and replacement and replacement requests.

The tax management procedures are set out below in Chapter II. Article 123 of Law 58/2003, of 17 December, General Tax, lays down a series of tax management procedures and refers to regulatory development the regulation of other management procedures to which they will apply, in any case, the common rules on tax proceedings and procedures.

The first of the procedures is the return initiated through self-validation, application or data communication, a procedure that is regulated in Law 58/2003 of December 17, General Tax, so that the regulation is limited to completing those procedural aspects not covered by the law.

The second of the procedures is the rectification of autoliquidations, declarations, data communications or requests. The antecedent of this procedure is found in the additional provision third of Royal Decree 1163/1990 of 21 September, which regulates the procedure for the realization of returns of undue income of nature tax. Such a correction procedure was intended for cases where a self-clearance would have in any way prejudiced the legitimate interests of an obligation without giving rise to undue revenue. In the event that the reverse charge would have resulted in undue revenue, the said Royal Decree 1163/1990 considered it an alleged refund of undue revenue and the procedure for obtaining the refund was that provided for in the (i) the rule, the procedure which was called for by the application for repayment. Law 58/2003, of 17 December, General Tax, has unified the treatment of these two cases of return for procedural purposes and, in both cases, Article 120 of the law provides that the applicable procedure is that of rectification of autoliquidations and refers to the regulatory development of its configuration. This unification of treatment is the one that has led to the procedure of rectification in this regulation, instead of regulating it in the Royal Decree 520/2005, of May 13, for which the general regulation of the development of the Law is tested 58/2003, of 17 December, General Tax, on the subject of administrative review, and it is the reason why the rules of Royal Decree 1163/1990 that regulated it up to now have been maintained. Another novelty with regard to this rectification procedure, which derives from the law but which has been embodied in the implementing regulations, is the legitimization of the tax obligations that would have unduly endured withholding taxes. account or shares passed on to request and not only to obtain the returns, urging the rectification of the autoliquidation presented by the retainer, the obliged to enter into account or the obliged to pass on. The latest development in this amendment procedure is that, although the law only recognises the application of this procedure in the case of self-regulation, the regulation has regulated the application of this procedure to the procedures initiated. by declaration, data communication, or return request.

The third procedure is the one concerning the execution of tax refunds. This procedure also has its antecedent in Royal Decree 1163/1990 of 21 September, which regulates the procedure for the performance of refunds of undue income of a tax nature, but again, systematic and compilation regulations have led to include it in this regulation as all returns, have the origin they have, will be executed by the management organs in the application of the taxes.

The fourth procedure is the winding-up procedure initiated by a declaration setting out some special rules for declarations made in the customs field.

The fifth and sixth procedures are, respectively, the one established for the recognition of tax benefits and the tax bill. The first one is new regulation and the second incorporates, with few variations, the procedure regulated in Royal Decree 1108/1999, of 25 June, mentioned above.

In section 7, on the actions and procedures for the verification of formal obligations, three procedures are included, respectively, on the census control, on the verification of the tax domicile and, as closure, to the control of other formal obligations. With regard to the procedure for checking the tax domicile, it is important to note that the tax authorities of the State have been resident in the tax administration to check the tax addresses in the case of temporary taxes. regulate the actions of the autonomous communities, since the regulation provides for the obligation of the State Administration of Tax Administration to initiate this procedure when it is called upon to do so. It also provides for the rule which is the body responsible for resolving in the event of a discrepancy between the tax administration of the State and that of some or some of the autonomous communities affected by the change in the tax domicile, Board of Arbitration regulated in Organic Law 8/1980, of 22 September, of Financing of Autonomous Communities.

The following are the verification procedures that fundamentally affect the performance of material tax obligations and which are developed in the management field, all of which are regulated in Law 58/2003, December 17, General Tax, so the regulation has been limited to regulating only those procedural aspects that are not in the law. These procedures are the verification of data, the verification of values, the conflicting expert assessment and the limited verification. Of these, only those relating to the verification of values and the contradictory expert appraisal have included a more extensive development in order to unify the regulation contained, fundamentally, in the regulations of the Tax on Transmissions Documents and documents of the Court of Law and the purpose of establishing a common minimum regulation for all the territories for the application of certain temporary taxes, in which, in the light of the competition rules of the autonomous communities, the produced unique regulations.

V

Title V of the Regulation is devoted to inspection and inspection procedures and comes to replace Royal Decree 939/1986 of 25 April 1986 adopting the General Regulation of the Inspection of the Tributes. The regulation is, however, much less extensive than its predecessor, given that much of the procedural rules of a general nature are included in the common part of the actions and procedures for the application of the taxes.

The first and second sections of Chapter I are dedicated to regulating the assignment of inspection functions to administrative bodies, in particular, in the field of the State's tax administration, to regulate collaboration. of the inspection bodies with other bodies and administrations and to define the inspection plans.

The powers of the inspection of the taxes which, according to the scheme of the law, are regulated separately from the inspection procedure are then regulated, since those powers can be exercised in the development of the inspection measures, even if it is not being carried out in an inspection procedure. It is regulated where accounting can be examined, entry on farms, the duty to appear and attend to the inspector personnel and the personnel of the inspection without prior communication.

The content of the inspection reports is also regulated in this part of the regulation as these are specific documents of the inspection actions, since the proceedings and reports are any form of document action for the implementation of the taxes and, therefore, are regulated in the part concerning common rules.

Chapter II is fully dedicated to the inspection procedure itself: initiation, processing and termination. Regarding the initiation, it is emphasized that it can only be made of trade by means of communication previously notified to the obliged or by means of personation in which the beginning is notified at the same moment of the personation. The request for amendment of the scope of the procedure by the tax obligation, which is regulated separately at the beginning, is also included in this part, since it is not a proper start but, as has been indicated, a request for extension of the scope with respect to the affected tribute or periods.

Regarding the processing, the rules regarding the adoption of precautionary measures and the specialties regarding the schedule of the actions of the procedure inspector in relation to the established in common norms are included for the other procedures for the application of taxes. The hearing procedure prior to the registration of the minutes is also regulated, only for the cases of acts of conformity or of disagreement, since given the special nature of the minutes with agreement, both the law and the regulation have (i) the procedure for the application of this procedure. Also in this part are the alleged extension of the duration of the procedure and it is determined, in accordance with the mandate of the law, the scope and requirements of the extension, scope that covers all the obligations or periods included in the procedure even if the concurrency of the circumstances envisaged to agree the extension only affects some or some of the obligations and periods.

As far as the termination is concerned, first, the processing of the different types of minutes is regulated. The most novel in this sense is the regulation of the minutes with agreement, in particular, as regards the constitution of the deposit or the formalisation of the guarantee or security of caution and the procedure to be followed when the agreement does not affect the all the obligations and periods covered by the procedure, that is to say, that minutes of conformity or of disagreement are signed or both together with the minutes with agreement. Second, the forms of termination, in particular the settlements, are regulated, since this is the administrative act of termination of the most common inspector procedure.

The last part of Chapter II is dedicated to regulating the specialties of the inspector procedure in certain assumptions such as the indirect estimation of bases or quotas, the procedures to be followed in the event of the application of the Article 15 of Law 58/2003 of 17 December, General Tax, concerning the conflict in the application of the tax rule, the actions with entities that are taxed in the system of fiscal consolidation and the declaration of responsibility in the Inspector procedure.

A final chapter, III, is included, with a single article aimed at regulating other inspection actions that are not developed within the inspection procedure.

Concludes the regulation with the additional provisions necessary to complete the legal regime derived from Law 58/2003, of December 17, General Tax, but which do not find adequate lace in the text, with the transitional provisions and, finally, a final provision is included to enable the Minister of Economy and Finance to dictate the provisions for implementing the regulation.

In the proceedings of the Royal Decree, the mandatory procedures provided for in Article 24 of Law 50/1997 of 27 November of the Government have been observed. In this sense, the text has been submitted to public information for a period of one month, during which the organizations and associations recognized by the law have been heard, representative of the citizens whose purposes are directly related to the law. object of the regulation. The Autonomous Communities and Local Entities have also participated in the process. The text has also been submitted to the Technical Secretariat of the Ministry of Economy and Finance, prior approval of the Ministry of Public Administration and the opinion of the State Council.

In its virtue, on the proposal of the Minister of Economy and Finance, with the prior approval of the Minister of Public Administration, according to the State Council and after deliberation by the Council of Ministers at its meeting of the day 27 July 2007,

D I S P O N G O:

Single item. Approval of the general regulation of actions and procedures for the management and inspection of taxes and the development of common rules on procedures for the application of taxes.

The general regulation of actions and procedures for the management and inspection of taxes and the development of common rules for the procedures for the application of taxes, the text of which is inserted in the continuation.

Additional disposition first. Effects of the non-resolution in time of certain tax procedures.

One. The following procedures may be deemed to be dismissed as having expired the maximum time limit set without the express resolution being notified:

1. Procedure for authorising the reduction of signs, indices and modules in objective estimation, as regulated by Article 37.4 of the Income Tax Regulation of the Physical Persons, approved by Royal Decree 439/2007 of 30 March.

2. Procedure for the issue of certificates of attachment to the Income Tax of the Physical Persons, regulated in Article 14.2 of the Income Tax Regulation of Non-Residents, approved by Royal Decree 1776/2004, of 30 of July, and in the third order of the Order of 23 December 2003.

3. Procedure for the inclusion of temporary unions of companies in the special register of the Ministry of Economy and Finance referred to in Article 50 of the recast of the Law on Corporate Tax, approved by the Royal Decree Legislative 4/2004, of 5 March.

4. Procedures for the granting of deferrals and fractionations for the payment of the Tax on Successions and Donations, provided for in Articles 82 to 84, inclusive, of the regulation of the said tax, approved by Royal Decree 1629/1991, of 8 November.

5. Procedure for authorising the exemption from value added tax in operations carried out by the European Space Agency, as laid down in Royal Decree 1617/1990 of 14 December 1990, specifying the scope of certain exemptions from the value added tax in application of the Convention of 30 May 1975 establishing the European Space Agency.

6. Procedure for the authorisation of certain collaborating entities to return the amounts paid in respect of value added tax for deliveries by travellers, provided for in Article 9.1.2 (b) of the Regulation of the European Parliament and of the Council This tax, approved by Royal Decree 1624/1992 of 29 December 1992.

7. Procedure for the recognition of the right to exemption in the supply of goods to recognised bodies which export them outside the territory of the European Community in the framework of their humanitarian, charitable or educational activities, provided for in Article 9.4. of the Value Added Tax Regulation, approved by Royal Decree 1624/1992 of 29 December 1992.

8. Procedure for granting administrative authorisations which condition certain exemptions on imports of goods, as governed by Article 17 of the Value Added Tax Regulation, approved by Royal Decree 1624/1992, of the 29 of day.

9. Procedure for the recognition of the right to the application of the reduced rate of tax on deliveries, intra-Community acquisitions or imports of vehicles intended for autocabs or special passenger cars for the transport of persons disabled in wheelchairs, either directly or prior to their adaptation, as well as motor vehicles which, on the basis of adaptation or not, are intended to transport persons with disabilities in a wheelchair or with reduced mobility, provided for in the Article 91 (1) (1) (1) of Law No 37/1992 of 28 December 1992 on value added tax Added.

10. Procedure for processing applications for inclusion in the Register of exporters and other economic operators, provided for in Article 30.3 of the Value Added Tax Regulation, approved by Royal Decree 1624/1992, of 29 June 1992. December.

11. Procedure for the execution of returns to businessmen or professionals not established in the territory of application of the value added tax, as regulated in article 31 of the regulation of the tax, approved by the Royal Decree 1624/1992 of 29 December.

12. Procedure for the refund of the value added tax for the occasional supply of new means of transport provided for in Article 32 of the regulation of the said tax, approved by Royal Decree 1624/1992, of 29 June 1992. December.

13. Procedure for agreeing the reduction of the indices or modules in the cases where the development of business activities to which the simplified value added tax regime is applied is affected by the fires, floods, sinks or major breakdowns in the industrial equipment which entail serious alterations in the development of the activity, regulated by Article 38.4 of the regulation of the said tax, approved by Royal Decree 1624/1992, December 29.

14. Procedure for the reimbursement of compensation in the special scheme for agriculture, livestock and fisheries, as laid down in Article 48.1 of the Value Added Tax Regulation, approved by Royal Decree 1624/1992 of 29 December 1992.

15. Procedure for authorising the joint presentation in a single document of the self-approval of the value added tax corresponding to various taxable persons, as laid down in Article 71.5 of the regulation of the said tax, approved by Royal Decree 1624/1992 of 29 December 1992.

16. Procedure for the granting of permits in the field of books, as provided for in Article 62.5 of the Value Added Tax Regulation, approved by Royal Decree 1624/1992 of 29 December.

17. Procedure for the refund of the value added tax incurred in the exempt transactions carried out in the context of diplomatic and consular relations, provided for in Article 10 of Royal Decree 3485/2000 of 29 December 2000, on exemptions and exemptions under diplomatic, consular and international bodies and amendments to the General Regulation on vehicles, approved by Royal Decree 2822/1998 of 23 December 1998.

18. Procedure for the processing of applications for inward processing and tax liability, as laid down in Article 24 of Law No 37/1992 of 28 December 1992 on the value added tax, in Article 506 of Regulation (EC) No 239/94. Commission Regulation (EEC) No 2454/1993 of 2 July 1993 implementing the Community Customs Code and in Circular 1/1994 of 22 March 1994 of the Customs and Excise Department of the State Administration of Taxation Customs documentation usable for the purposes of Value Added Tax on transactions made under customs or tax regimes or in the exempted areas.

19. Procedure for the fixing of the modules for exemptions from the excise duties laid down in Article 9 (1) (a), (b) and (d) of Law 38/1992 of 28 December 1992 on Excise Duties and Article 4 (1) of the Rules of Procedure Excise duties, approved by Royal Decree 1165/1995 of 7 July.

20. Procedure for the authorization of the supply, with exemption from excise duty, of products subject to excise duties on alcohol and alcoholic beverages and on the Labors of Tobacco, as well as of the fuels included in the the scope of the Hydrocarbons Tax, as provided for in Article 9 (1) (a), (b) and (d) of Law 38/1992 of 28 December 1992 on Excise Duties and in Article 4.1 of the Rules of Procedure, as approved by the Royal Decree 1165/1995, July 7, and Article 11 of Royal Decree 3485/2000 of 29 December 2000.

21. Procedure for the authorization of the supply of products subject to the Excise Duty on Alcohol and Alcoholic Drinks, the Tax on Tobacco Labors or the fuels included in the scope of the Tax on Hydrocarbons to the Armed Forces, with exemption from excise duties, as well as from fuels destined for the facilities of those Forces, established in Article 9.1.c) of Law 38/1992, of December 28, of Excise, and In Articles 4.2 and 5.3 of the Special Tax Regulation, approved by the Royal Decree 1165/1995, dated July 7.

22. Procedure for the authorization of the supply of fuels with the right to refund of the Tax on Hydrocarbons, in the cases provided for in Article 9 (1) (a), (b), (c) and (d) of Law 38/1992 of 28 December of Special Taxes, and in Article 5.4 of the Rules of Procedure, adopted by Royal Decree 1165/1995 of 7 July 1995 and Article 11 of Royal Decree 3485/2000 of 29 December 2000.

23. Procedure for resolving the origin of the proof of loss by chance or force majeure, for the purposes of non-subjection to Excise Excise, provided for in Article 6. 2 of Law 38/1992, of December 28, of Taxes Special, and in article 16.6 of the Special Tax Regulation, approved by Royal Decree 1165/1995 of 7 July.

24. Procedure for the cancellation of guarantees provided by unregistered operators, provided for in Article 33.2.g) and (h) of the Special Tax Regulation, approved by Royal Decree 1165/1995 of 7 July.

25. Procedure for the cancellation of guarantees provided by recipients in the system of guaranteed consignments of products subject to excise duties, provided for in Article 33.2.g) and (h) of the Excise Regulation, approved by the Royal Decree 1165/1995 of 7 July.

26. Procedure for the cancellation of guarantees provided by tax representatives in the distance selling system, for the reception of products subject to excise duty, as laid down in Article 33 of the Tax Regulation Special, approved by Royal Decree 1165/1995 of 7 July.

27. Procedure for the refund of excise duties paid for irregularities in the intra-Community movement, on the basis of proof of regularisation in the non-internal territorial area, as laid down in Article 17 of the Law 38/1992, of December 28, of Excise Excise, and in Article 17.2 of the Regulation of Special Taxes approved by Royal Decree 1165/1995, of July 7.

28. Procedure for the refund of excise duties paid for irregularities in the intra-Community movement, for the double taxation system provided for in Article 17 of Law 38/1992 of 28 December 1992. Excise duty, and in Article 17.4 of the Excise Regulation, approved by Royal Decree 1165/1995 of 7 July.

29. Procedure for authorizing the replacement of pretapes by other tax marks, provided for in Article 18.7 of Law 38/1992 of 28 December 1992, of Special Taxes, and in Article 26.3 and 4 of the Rules of Procedure, approved by Royal Decree 1165/1995 of 7 July.

30. Procedure for the return of the Excise on Beer, on Intermediate Products and on Alcohol and Beverages Derived, provided for in Article 23.10 of Law 38/1992, of 28 December, of Excise, and in the Article 57.4 of the Special Tax Regulation, approved by Royal Decree 1165/1995 of 7 July.

31. Procedure for the refund of the duty on alcohol and beverages derived in relation to craft-made beverages intended for a derived beverage plant, as laid down in Article 40 of Law 38/1992 of 28 December 1992 Excise duty, and in Article 100 of the Special Tax Regulation, approved by Royal Decree 1165/1995 of 7 July.

32. Procedure for the approval of denaturants proposed by industrialists for health, technical or commercial requirements provided for in Article 20.3 of Law 38/1992 of 28 December 1992 on Excise Duties and in Article 75.2 of the Special Tax Regulation, approved by Royal Decree 1165/1995 of 7 July.

33. Procedure for authorizing the partial denaturing of alcohol in establishment of destination, as set out in Article 73.3 of the Regulation on Excise Duties, approved by Royal Decree 1165/1995 of 7 July.

34. Procedure for authorizing denaturing in the establishment proposed by the recipient of alcohol from the non-domestic territorial scope, provided for in Article 73.4 of the Special Tax Regulation, approved by the Royal Decree 1165/1995 of 7 July.

35. Procedure for authorization by customs to carry out the denaturing of alcohol in establishment other than the place of origin or of the customs office itself provided for in Article 73.5 of the Regulation on Excise Duties, adopted by Royal Decree 1165/1995 of 7 July.

36. Procedure for approving the issuance of credit cards for the purchase of diesel with reduced rate in the Hydrocarbons Tax, provided for in Article 50 of Law 38/1992, of 28 December, of Excise, and in the article 107.1.a) of the Special Tax Regulation, approved by Royal Decree 1165/1995 of 7 July.

37. Procedure for authorising the incorporation of tracers and tracers before the discharge of the suspension arrangements for the application of the exemption or the reduced rate of gas oil or kerosene, where such incorporation is mandatory, cases of receipt of such products from the non-internal Community territorial scope, as laid down in Article 114.3 of the Special Tax Regulation, approved by Royal Decree 1165/1995 of 7 July 1995.

38. Procedure for the registration of airport facilities and authorization to receive hydrocarbons therein, with the right to exemption from the Hydrocarbons Tax, provided for in Article 51.2 (a) of Law 38/1992, of 28 of In December, the Court of Special Tax, adopted by Royal Decree 1165/1995, of 7 July.

39. Procedure for authorising the supply in cases of exemptions from the hydrocarbon tax provided for in Article 51.2.c (d), (e) and (g) of Law 38/1992 of 28 December 1992 on Excise Duties and Article 103.1 and 2 of the Special Tax Regulation, approved by Royal Decree 1165/1995 of 7 July.

40. Procedure for the registration of companies producing electricity, railway transport, construction and maintenance of ships and aircraft, and blast furnaces to enjoy the exemption from the Tax on Hydrocarbons, collected in the Article 5 (1) (c), (d), (e) and (g) of Law 38/1992 of 28 December 1992 on Excise Duties and Article 103.3 of the Regulation on Excise Duties, adopted by Royal Decree 1165/1995 of 7 July 1995.

41. Procedure for authorising the destruction or denaturing of tobacco work in or outside the manufacturing plant for the purposes of non-attachment or exemption from the Tax on Tobacco Labors, as laid down in Articles 57 and 61.1 of the Law 38/1992 of 28 December 1992 on Excise Duties and Article 122 of the Rules of Procedure, adopted by Royal Decree 1165/1995 of 7 July 1995.

42. Procedure for authorizing the application of the exemption from the Tax on Tobacco Labors for the purpose of carrying out scientific or quality analysis, as laid down in Article 61.1.b) of Law 38/1992 of 28 December 1992 on Excise Duties, and in Article 123 of the Special Tax Regulation, approved by Royal Decree 1165/1995 of 7 July.

43. Procedure for the prior recognition of non-subjection and exemption in the Special Tax on Determinated Means of Transportation, regulated in the Regulation of Excise Duties, approved by Royal Decree 1165/1995, of July 7.

44. Procedure for the approval of jeep or all-terrain vehicles and vehicles of exclusive industrial, commercial, agricultural, clinical or scientific application, regulated in the Regulation of Excise Duties, approved by the Royal Decree 1165/1995, dated July 7.

45. Authorisation of the managing centre to establish a tax warehouse, as provided for in Article 11.1 of the Excise Regulation, approved by Royal Decree 1165/1995 of 7 July.

46. Procedure for the registration of an establishment, in the territorial register of special manufacturing taxes, provided for in Article 40 of the Special Tax Regulation, approved by Royal Decree 1165/1995, of 7 of July.

47. Procedure whereby the managing centre authorises the provision of a comprehensive guarantee, as provided for in Article 45.2 of the Special Tax Regulation, approved by Royal Decree 1165/1995 of 7 July 1995.

48. Procedure whereby the managing centre authorises the application of the right to return for the manufacture of flavourings, provided for in Article 54.3 of the Regulation on Excise Duties, approved by Royal Decree 1165/1995 of 7 December 1995. July.

49. Procedure whereby the managing centre authorises the joint manufacture of alcoholic beverages in the same premises as provided for in Article 56.2 of the Regulation on Excise Duties, approved by Royal Decree 1165/1995 of 7 July 1995.

50. Procedure whereby the managing centre authorises the manufacture of non-denatured alcohol in which other alcoholic products are obtained, as provided for in Article 56 (3) of the Excise Regulation, approved by the Royal Decree 1165/1995 of 7 July.

51. Procedure for authorisation by the Centre for the supply of alcohol without payment of tax for use in scientific research, provided for in Article 79 of the Special Tax Regulation, approved by Royal Decree 1165/1995, of 7 July.

52. Procedure for the authorisation of the production centre for alcohol by synthesis, provided for in Article 84.7 of the Special Tax Regulation, approved by Royal Decree 1165/1995 of 7 July 1995.

53. Procedure for the authorisation by the managing centre of the application of the exemption for biofuels used in pilot projects, as laid down in Article 51.3 of Law 38/1992 of 28 July 1992 on Excise Duties and Article 105.3 of the Special Tax Regulation, approved by Royal Decree 1165/1995 of 7 July.

54. Authorisation procedure by the managing office for the mixture of hydrocarbons with biofuels, before the end of the suspension scheme provided for in Article 108.bis.3 of the Special Tax Regulation, approved by the Royal Decree 1165/1995, dated July 7.

55. Procedure for the authorisation by the managing centre, in cases where the biofuel is introduced into logistic tax warehouses, of the procedure laid down in Article 108.bis.4 of the Excise Regulation, approved by Royal Decree 1165/1995 of 7 July.

56. Procedure for the authorization of the change of ownership and cessation of its activity in the establishments registered in the territorial register of the special manufacturing taxes provided for in Article 42 of the Tax Regulation Special, approved by Royal Decree 1165/1995 of 7 July.

57. Procedure for the authorisation of use as a fuel of the products referred to in Article 46.2 of Law 38/1992 of 28 December 1992 of Special Taxes, or as fuel, of the hydrocarbons referred to in paragraph 3 of that Article, in accordance with the provisions of Article 54.1 of that Law.

58. Procedure for the authorisation of a denaturant for bioethanol, in the case of application of the tax rate to biofuels provided for in Article 50ia of Law 38/1992 of 28 December of Excise Excise, according to the provisions of Article 108 bis.8 of the Special Tax Regulation, approved by Royal Decree 1165/1995 of 7 July 1995.

59. Procedure for approving the issuance of credit, debit and purchase cards for the purchase of fuels with exemption from the Hydrocarbons Tax, as provided for in paragraphs (a), (b) and (c) of Article 9 of Law 38/1992 of 28 December 1992. Excise duty and Article 5.2 of the Special Tax Regulation, approved by Royal Decree 1165/1995 of 7 July

60. Procedure for authorizing and, where appropriate, registering the authorized holder, the tax improvement scheme established in Article 3 of the Special Tax Regulation, approved by Royal Decree 1165/1995 of 7 July.

61. Procedure for the recognition of the exemption from the Tax on Retail Sales of Certain Hydrocarbons provided for in Article 9.six (1) (a), (b) and (c) of Law 24/2001 of 27 December of Tax Measures, Administrative and Social Order, even where the benefit is applied by a refund procedure, in accordance with the provisions of Article 2 of the same Article.

62. Procedure for the application of the exemption from the Tax on Retail Sales of Certain Hydrocarbons provided for in Article 9 (6) (1) (f) (1), (2), (3), (3) and (5) of Law 24/2001 of 27 December 2001 Administrative and Social Order Prosecutors.

63. Procedure for the registration in the territorial register of the Tax on the Retail Sales of Certain Hydrocarbons of the taxable persons of the tax, provided for in Article Eighth of Order HAC/1554/2002 of 17 June 2002.

64. Procedure for the practice of partial return for commercial gas oil, as laid down in Article 52.a of Law 38/1992 of 28 December 1992 on Excise Duty, developed by Order EHA/3929/2006 of 21 December, by the procedure for the partial refund of the hydrocarbon tax and the quotas corresponding to the application of the autonomous rate of the tax on the retail sales of certain hydrocarbons by consumption of Professional diesel, a certain Code of Activity and Establishment is approved, and updates the reference to a combined nomenclature code contained in Law 38/1992 of 28 December 1992 on Excise Duties.

65. Procedure for the practice of partial refund of the quotas corresponding to the application of the autonomous rate provided for in Article 9 of Law 24/2004 of 27 December, of Fiscal, Administrative and Social Order Measures, developed by Order EHA 3929 of 21 December, laying down the procedure for the partial refund of the tax on mineral oils and the quotas corresponding to the application of the autonomous rate of sales tax Retailers of Certain Hydrocarbons for the consumption of commercial gas oil, approved Code of Activity and Establishment, and the reference to a combined nomenclature code contained in Law 38/1992 of 28 December of Special Taxes is updated.

66. Procedure for the authorization of percentages of participation in the social capital of non-cooperative entities higher than those provided for in Article 13.9. of Law 20/1990 of 19 December on the Tax Regime of Cooperatives.

67. Procedure for the granting of deferrals and fractionations for the payment of special contributions, provided for in Article 32.3 of the recast text of the Local Government Law Regulatory Law, approved by the Royal Legislative Decree 2/2004, dated March 5.

68. Procedure for the granting of tax benefits in the Real Estate Tax, provided for in Article 77.1 of the recast text of the Local Government Law Regulatory Law, approved by the Royal Legislative Decree of 5 March. March.

69. Procedure for the granting of tax benefits in the Tax on Economic Activities, provided for in Article 91.2 of the recast text of the Local Government Law Regulatory Law, approved by the Royal Legislative Decree of 5 March. March.

70. Procedure for the granting of exemptions in the Tax on Mechanical Traction Vehicles, provided for in Article 93.2 of the recast text of the Local Government Law Regulatory Law, approved by the Royal Legislative Decree of 5 March. March.

71. Procedure for the waiver of precepts by reason of equity, provided for in Article 13.4 of the General Ordinance of Customs, approved by Decree of 17 October 1947.

72. Procedure for the processing of applications for the abandonment of goods, as regulated in Article 316 of the General Customs Ordinance, approved by the Decree of 17 October 1947.

73. Procedure for the processing of applications relating to the ratings of Agents of Customs, regulated by Royal Decree 1889/1999 of 13 December 2000, the Order of 9 June 2000 and the Resolution of 12 July 2000.

74. Procedure for the authorisation of temporary storage of goods and premises authorised for export goods provided for in Articles 185 to 188, inclusive of Commission Regulation (EC) No 2454/1993 of 2 July 1993, for the application of the Community Customs Code and the Resolution of 11 December 2000 governing the operation of temporary storage warehouses and approved premises for goods declared for export.

75. Procedure for the authorisation of simplified transit procedures provided for in Articles 398 to 411 of the Commission Regulation (EC) No 2454/1993 of 2 July 1993 implementing the Community Customs Code and in the Resolution of 11 December 2000 regulating the simplified procedures for the authorised consignor and consignee of Community/common transit, the authorised consignor of documents proving the Community character of the goods and authorized shipper of T-5 control documents.

76. Procedure for the authorization of the customs warehousing procedure provided for in Articles 524 to 535, both inclusive, of Commission Regulation (EC) No 2454/1993 of 2 July 1993 implementing the Community Customs Code, and in the Resolution of the Department of Customs and Excise of the State Tax Administration Agency of 18 June 2003, which provides instructions for the operation of customs warehouses and other customs warehouses.

77. Procedure for the authorisation of the processing of goods under customs control provided for in Articles 130 to 136 of Council Regulation (EC) No 2913/1992 of 12 October 1992, of Community Customs Code and of the Articles 551 to 552 of Commission Regulation 2454/1993 of 2 July 1993 implementing the Community Customs Code.

78. Procedure for authorising the establishment of Free Zones and Deposits provided for in Article 800 of Commission Regulation (EC) No 2454/1993 of 2 July 1993 implementing the Community Customs Code and in the Order of 2 December 1992.

79. Procedure for authorising national transit for goods transported by rail, provided for in Articles 412 to 425, both inclusive, of Commission Regulation (EC) No 2454/1993 of 2 July 1993 implementing the Code Community Customs and the Resolution of 7 July 2001 implementing a simplified procedure for national transit for goods carried between Spanish customs within the customs territory of the European Union, by means of the use of a transport document as a customs document.

80. Procedure for the establishment of a comprehensive guarantee in the field of transit, as well as a waiver of the same in the terms provided for in Articles 379 to 384 of Commission Regulation (EC) No 2454/1993 of 2 July 1993. 1993 implementing the Community Customs Code.

81. Procedure for the authorization of the transit principal to be used as lists of loading lists which do not satisfy all the conditions laid down in Article 385 of Commission Regulation (EC) No 2454/1993 of 2 July 1993, application of the Community Customs Code.

82. Procedure for authorizing the principal of transit to use seals of a special model in the means of transport or packages provided for in Article 386 of Commission Regulation (EC) No 2454/1993 of 2 July 1993 application of the Community Customs Code.

83. Procedure for granting a compulsory itinerary waiver to the principal of transit, provided for in Article 387 of Commission Regulation (EC) No 2454/1993 of 2 July 1993 implementing the Community Customs Code.

84. Procedure for the authorisation of the office at the premises of the persons concerned, provided for in Royal Decree 2718/1998 of 18 December 1998, to repeal the provisions of the previous provisions, in the Order of 21 December 1998 for the development of the Council Regulation (EC) No 2913/1992 of 12 October 1992 on Community Customs Code and Commission Regulation (EC) No 2454/1993 of 2 July 1993 laying down detailed rules for the simplified procedure In Order 2376/2004, of 8 July, of the amendment of that order.

85. Procedure for the authorisation of the refund or remission of import or export duties provided for in Articles 878 to 909 of the Commission Regulation (EC) No 2454/1993 of 2 July 1993 on the application of the Community Customs Code.

86. Authorisation procedure not to issue an invoice, as provided for in Article 3.1.d) of the Regulation governing the invoicing obligations, approved by Royal Decree 1496/2003 of 28 November 2003.

87. Authorisation procedure to enable the obligation to issue an invoice to be fulfilled by the issue of the use of the contract, in accordance with the provisions of Article 4 (1) (n) of the Regulation governing the invoicing obligations, adopted by Royal Decree 1496/2003 of 28 November 2003.

88. Authorisation procedure for the issue of invoices or replacement documents to be issued by the consignee of the operation or by a third party not established in the European Community, unless it is established in the Canary Islands, Ceuta or Melilla or in a country with which there is a legal instrument relating to mutual assistance, all in accordance with the provisions of Article 4 (4) of the Regulation governing the invoicing obligations, approved by the Royal Decree 1496/2003 of 28 November.

89. Authorisation procedure to ensure that the invoice does not contain all the particulars contained in Article 6.1 of the Regulation governing the invoicing obligations, approved by Royal Decree 1496/2003 of 28 November 2003, as provided for in Article 6.7 of that Regulation

90. Authorisation procedure for the exception of the limit of EUR 100 for the non-entry in the invoice of the identification data of the consignee, in accordance with the provisions of Article 6.8 of the Regulation governing the identification of the consignee the billing obligations, approved by Royal Decree 1496/2003 of 28 November.

91. Authorisation procedure to ensure that the specification of the rectified invoices is not required in the amending invoices, the simple determination of the period to which they relate is sufficient, in accordance with the provisions of Article 13 (4) of the Treaty. Regulation governing the invoicing obligations, approved by Royal Decree 1496/2003 of 28 November 2003.

92. Procedure for the authorisation of elements of accreditation in the electronic referral of invoices or replacement documents, in accordance with the provisions of Article 18.1.c of the Regulation governing the invoicing obligations, approved by Royal Decree 1496/2003 of 28 November 2003.

93. Authorisation procedure to ensure that the obligation to preserve invoices or replacement documents is carried out by a third party which is not established in the European Community, unless it is established in the Canary Islands, Ceuta or Melilla or in a country with which there is a legal instrument relating to mutual assistance, all in accordance with the provisions of Article 19.4 of the Regulation governing the invoicing obligations, approved by Royal Decree 1496/2003 of 28 June 2003, November.

94. Procedure for the deduction of tax quotas satisfied as a result of the acquisition of oils, fuels and lubricants established in the Convention between the States Parties to the North Atlantic Treaty, as laid down in the Article 4. Royal Decree 1967/1999 of 23 December 1999, which includes exemptions in indirect taxes relating to the North Atlantic Treaty Organization and the States Parties to that Treaty and lays down the procedure for their application.

Two. The following procedures shall be deemed to be estimated as having expired the maximum time limit set without the express resolution being notified:

1. Procedure for the recognition of the right to exemption from the provision of services and supplies of ancillary goods directly to their members by certain legally recognised bodies or entities which do not they have a lucrative purpose, provided for in Article 20 (2) of Law No 37/1992 of 28 December 1992, of the value added tax, and in Article 5 of the regulation of that tax, approved by Royal Decree 1624/1992 of 29 December 1992.

2. Procedure for the recognition of the status of entities or establishment of a social character, as governed by Article 6 of the Value Added Tax Regulation, approved by Royal Decree 1624/1992 of 29 December 1992.

3. Procedure for the recognition of the right to the exemption of services provided directly to its members by certain entities, provided for in Article 20 (2) of Law No 37/1992 of 28 December 1992 on value added tax Added, and in Article 5 of the regulation of the tax, approved by Royal Decree 1624/1992 of 29 December.

Additional provision second. Waiver of guarantees for the deferral and fractionation of the payment of the tax liability.

1. Under the terms of Article 82.2.a) of Law 58/2003 of 17 December, General Tax, the Minister for Economic Affairs and Finance is hereby authorised to set the amount below which guarantees will not be required on the basis of the request for deferment or fractionation of the payment of the tax debts, as well as the conditions for the total or partial waiver of guarantees.

2. Until the Minister for Economic Affairs and Finance makes use of the rating provided for in the previous paragraph for the tax debts and the one provided for in Article 13.1.a) of Law 47/2003, of 26 November, General Budget, for the remaining (a) public resources are exempted from the obligation to provide security on the grounds of the application for deferment or the splitting of debts which do not exceed EUR 6 000 as a whole. For the purposes of determining that amount, the debts referred to in the application itself shall be cumulated at the time of the application, as well as any other debtor of the same debtor for which the deferral or deferral has been requested. fractionation, as well as the amount of outstanding maturities of deferred or split debts, unless they are duly guaranteed.

Single transient arrangement. Obligations of general information.

1. The general information obligations to be fulfilled during the year 2008, corresponding to the information to be provided for the year 2007, shall be required in accordance with the rules in force at 31 December 2007.

2. The time limits for the submission of information declarations remain in force until they are amended, where appropriate, by the Order of the Minister for Economic Affairs and Finance.

Single repeal provision. Regulatory repeal.

1. Repealed:

(a) Decree 2423/1975 of 25 September, which regulates the Code of Identification of Legal Persons and Entities in general.

(b) Royal Decree 939/1986 of 25 April, approving the General Regulations of the Inspectorate of Taxation.

(c) Articles 60, 62, 72 and the additional provision of Royal Decree 1307/1988 of 30 September 1988 on the Regulation on Pension Plans and Funds.

(d) Royal Decree 338/1990 of 9 March on the composition and form of use of the Tax Identification Number.

(e) Articles 8, 9, 10, 11, 13, 14, the third and third paragraph of the fifth additional provision of Royal Decree 1163/1990 of 21 September 1990 laying down the procedure for the implementation of refunds of undue income of a tax nature.

(f) Royal Decree 803/1993 of 28 May amending certain tax procedures.

(g) The Additional Provision of Royal Decree 2414/1994 of 16 December 1994 amending the Income Tax Regulation of the Physical Persons in the field of agricultural and livestock activities, subject to retention or entry into account and the amount of payments broken down.

(h) Royal Decree 2027/1995 of 22 December, governing the annual declaration of transactions with third parties.

(i) Royal Decree 404/1997 of 21 March establishing the arrangements applicable to consultations whose defence must be binding on the tax authorities.

(j) Royal Decree 2281/1998 of 23 October 1998 implementing the provisions applicable to certain obligations for the provision of information to the tax authorities and amending the Regulations of Plans and Pension Funds, approved by Royal Decree 1307/1988 of 30 September and Royal Decree 2027/1995 of 22 December, governing the annual declaration of transactions with third parties.

k) Royal Decree 215/1999 of 5 February amending the Regulations on Pension Plans and Funds, the Corporate Tax and Value Added Tax and other tax rules.

(l) Royal Decree 1108/1999 of 25 June, which regulates the current account system in the field of taxation.

(m) Royal Decree 1377/2002 of 20 December 2002 for the development of social collaboration in the management of taxes for the telematic presentation of declarations, communications and other tax documents.

(n) Royal Decree 1041/2003 of 1 August 2003 approving the Regulation governing certain tax censuses and amending other rules related to the management of the Tax on Activities Economic.

(n) Articles 53 and 56 of the Company Tax Regulation, approved by Royal Decree 1777/2004 of 30 July 2004.

(o) Article 69 (1), (3), (5) and (6) of the Financial Income Tax Regulation, approved by Royal Decree 439/2007 of 30 March.

2. The provisions of equal or lower rank which are opposed to the provisions of this royal decree are repealed.

Final disposition first. Amendment of the general regulation of the tax sanctioning regime, approved by Royal Decree 2063/2004 of 15 October.

The general regulation of the tax penalty regime, approved by Royal Decree 2063/2004 of 15 October, is amended in the following terms:

One. Article 3 (3) is amended to read as follows:

" 3. Where, in respect of a tax or a tax or settlement period, more than one procedure for the application of the taxes is initiated or more than one settlement proposal is made, it shall be deemed, for the purposes of its rating and quantification, to be has committed a single infringement. In these cases, in each case of penalties, the penalty which has been imposed shall be imposed, which shall have the effect of a single procedure for the application of the taxes or a single proposal for liquidation, which shall be reduced by the amount of the penalties. imposed in the preceding or in the case of the amount of the penalties imposed in relation to the settlement proposals in which all the regulated elements of the tax obligation are not included.

The provisions of the preceding paragraph shall also apply to taxes without a tax period or a period of liquidation or to acts or operations the declaration of which is not periodic when in connection with the same obligation the tax is to be opened more than one procedure for the application of the taxes or more than one settlement proposal is made.

If the penalties imposed in the previous proceedings or in the derivatives of settlement proposals in which the entire regulated elements of the tax obligation are not included have not been entered, no refund of the amount which may be derived from the deduction of those penalties in the subsequent sanctioning procedure or in the penalty procedure opened in relation to the settlement proposal in which the whole of the the regulated elements of the tax obligation, as long as it had not been paid or offset the amount of such penalties. "

Two. Article 25 (1) shall be amended as

:

" 1. It shall be competent to agree to the initiation of the sanctioning procedure for the equipment or unit that has developed the verification and investigation procedure, unless the chief inspector designates a different one.

When the start and processing correspond to the same team or unit that has developed or is developing the verification and investigation actions, the startup agreement can be subscribed by the team leader or unit or by the official who has subscribed or is to subscribe to the minutes. In another case, the firm shall be responsible for the head of the team or unit or the officer determined by the chief inspector.

In any event, the initiation of the sanctioning procedure will require prior authorization from the inspector-chief, which may be granted at any time during the verification and investigation procedure or after the investigation is completed, before the the maximum period laid down in Article 209 of Law 58/2003 of 17 December 2003, General Tax. '

Three. Article 25 (3) is amended as follows:

" 3. The instruction of the procedure may be entrusted by the inspector-head to the competent team or unit to agree on the commencement or other equipment or separate unit, depending on the needs of the service or the circumstances of the case.

When the initiation and processing of the sanctioning procedure correspond to the same team or unit that has developed or is developing the verification and investigation actions, the motion for a resolution may to subscribe to the head of the team or unit or to the official who has subscribed or to subscribe to the minutes. In another case, the signature shall be the responsibility of the head of the team or unit or the official to be determined by the inspector-chief. "

Final disposition second. Amendment of the General Rules of Collection, approved by Royal Decree 939/2005 of 29 July.

Article 126 (2) of the General Tax Collection Regulation, approved by Royal Decree 939/2005 of 29 July, is amended as follows:

" 2. For the issue of the certificate regulated in this article, the applicant shall be deemed to be aware of his tax obligations when the concurrency of the circumstances which, for such purposes, are provided for in the article is verified. 74.1 of the General Rules of Procedure and the procedures for the management and tax inspection and the development of the common rules for the procedures for the application of taxes, as approved by Royal Decree 1065/2007 of 27 July 2007. "

Final disposition third. Entry into force.

This Royal Decree will enter into force on 1 January 2008.

Given in Palma de Mallorca, on July 27, 2007.

JOHN CARLOS R.

The Second Vice President of the Government and Minister of Economy and Finance,

PEDRO SOLBES MIRA

GENERAL REGULATION OF ACTIONS AND PROCEDURES FOR THE MANAGEMENT AND INSPECTION OF TAXES AND THE DEVELOPMENT OF COMMON RULES ON PROCEDURES FOR THE APPLICATION OF TAXES

Index

Title I. General provisions.

Article 1. Scope of application.

Title II. The formal tax obligations.

Chapter I. Census obligations.

Section 1. The Tax Censuses.

Article 2. Tax Administration Censuses.

Section 2. The tax censuses in the field of State competence.

Subsection 1. th Content of the tax censuses in the field of State competence.

Article 3. Formation of tax censuses in the field of State competence.

Article 4. Content of the Tax Obliging Census.

Article 5. Content of the Census of Employers, Professionals and Reholders.

Article 6. Supplementary census information for natural persons resident in Spain included in the Census of Employers, Professionals and Reholders.

Article 7. Supplementary census information in respect of the resident or incorporated entities in Spain included in the Census of Employers, Professionals and Reholders.

Article 8. Supplementary census information for non-resident or non-resident persons or entities, as well as non-resident entities in Spain, including the Census of Employers, Professionals and Reholders.

Subsection 2. 3rd Census statements in the field of State competence.

Article 9. High-ranking statement in the Census of Employers, Professionals and Reholders.

Article 10. Declaration of amendment in the Census of Employers, Professionals and Reholders.

Article 11. Statement of absence from the Census of Employers, Professionals and Reholders.

Article 12. Specialties in the discharge and modifications in the Census of Forced Tax of the entities to which a tax identification number is assigned.

Article 13. Model of declaration, deadline and place of presentation.

Article 14. Exclusion of other census statements.

Article 15. Replacement of the declaration of discharge by the single electronic document in the case of limited liability companies.

Subsection 3. Census Management Actions in the field of State competence.

Article 16. Management of census statements.

Chapter II. Obligations relating to the tax domicile.

Article 17. Obligation to communicate the change in the tax domicile.

Chapter III. Obligations relating to the tax identification number.

Section 1. General Rules.

Article 18. Obligation to have a tax identification number and form of accreditation.

Section 2. Assignment of the tax identification number to natural persons.

Article 19. The tax identification number of natural persons of Spanish nationality.

Article 20. The tax identification number of natural persons of foreign nationality.

Article 21. Rules on the allocation of the tax identification number to domestic and foreign natural persons by the tax administration.

Section 3. Assignment of the tax identification number to legal persons and entities without legal personality.

Article 22. The tax identification number of legal persons and entities without legal personality.

Article 23. Application for the tax identification number of legal persons and entities without legal personality.

Article 24. Allocation of the tax identification number of legal persons and entities without personality.

Section 4. Special Tax Identification Number of employers or professionals for the purposes of Value Added Tax.

Article 25. Specialties of the tax identification number of employers or professionals for the purposes of Value Added Tax.

Section 5. Using the Tax Identification Number.

Article 26. Use of the tax identification number with the tax administration.

Article 27. Use of the tax identification number in transactions with tax significance.

Article 28. Use of the tax identification number in transactions with credit institutions.

Chapter IV. Obligations relating to the books tax records.

Article 29. Obligation to carry and keep the books of a fiscal nature.

Chapter V. Information Obligations.

Section 1. General Provisions.

Article 30. Reporting obligations.

Section 2. First Obligations to submit information statements.

Subsection 1. Th Obligation to report operations with third parties.

Article 31. Required to provide information on operations with third parties.

Article 32. Persons or entities excluded from the obligation to present annual declaration of transactions with third parties.

Article 33. Content of the annual declaration of operations with third parties.

Article 34. Completion of the annual declaration of operations with third parties.

Article 35. Temporary imputation criteria.

Subsection 2. Th Obligation to report operations included in the books record.

Article 36. Obligation to report on operations included in the record books.

Subsection 3. Th Obligation to report on accounts, operations and financial assets.

Article 37. Obligation to report accounts in credit institutions.

Article 38. Obligation to report on loans and loans.

Article 39. Obligation to report on securities, insurance and income.

Article 40. Obligation to report on account holders or other transactions that have not provided the tax identification number.

Article 41. Obligation to report on the clearing of cheques by credit institutions.

Article 42. Obligation to report on certain transactions with financial assets.

Subsection 4. First reporting obligations for certain operations with preferred shares and other debt instruments.

Article 43. Reporting obligation.

Article 44. Obligation of information of the dominant entity and of the voting rights holder.

Subsection 5. Obligations Reporting on certain income obtained by natural persons resident in other Member States of the European Union.

Article 45. Scope of application.

Article 46. Income subject to provision of information.

Article 47. Required to supply information.

Article 48. Information to be supplied.

Article 49. Identification and residence of the recipients of natural persons resident in other Member States of the European Union.

Subsection 6. th Other reporting obligations.

Article 50. Obligation to report on the constitution, establishment, modification or extinction of entities.

Article 51. Obligation to report on persons or entities who have not communicated their tax identification number or who have not identified the means of payment used when awarding documents or documents where the acts or contracts have been concluded by the notaries.

Article 52. Obligation to report on subsidies or allowances resulting from the exercise of agricultural, livestock or forestry activities.

Article 53. Obligation to report on contributions to social security systems.

Article 54. Obligation to report on financial transactions related to real estate.

Section 3. Individual requirements for obtaining information.

Article 55. General provisions.

Article 56. Requirements for certain authorities subject to the duty to report and collaborate.

Article 57. Procedure for making certain requirements for entities engaged in banking or credit traffic.

Section 4. Transmitting Data with Tax Transcendence by the Tax Administration.

Article 58. Transmission of data with tax relevance by electronic, computer and telematic means.

Title III. Principles and general provisions for the application of taxes.

Chapter I. Bodies and competencies.

Article 59. Criteria for the allocation of competence in the field of tax administrations.

Article 60. Rights and duties of staff in the service of the tax administration.

Article 61. Exercise of powers in the application of taxes.

Chapter II. General principles for the application of taxes.

Section 1. Information and assistance to tax authorities.

Article 62. Information and tax assistance.

Subsection 1. Second Tax Information Performances.

Article 63. Information actions.

Article 64. Processing of requests for information.

Subsection 2. Rd Written Tax Inquiries.

Article 65. Competent body for the defence of written tax consultations.

Article 66. Initiation of the procedure for the defence of written tax consultations.

Article 67. Processing of the procedure for the defence of written tax consultations.

Article 68. Reply to written tax consultations.

Subsection 3. Information on the basis of the acquisition or transmission of real estate.

Article 69. Information on the basis of the acquisition or transfer of immovable property.

Subsection 4. Issuance Of Tax Certificates.

Article 70. The tax certificates.

Article 71. Application for tax certificates.

Article 72. Content of the tax certificates.

Article 73. Issue of the tax certificates.

Article 74. Requirements for certification to meet the current tax obligations.

Article 75. Effects of tax certificates.

Article 76. Certificate on taxation of savings in the European Union.

Subsection 5. ª Tax Assistance Actions.

Article 77. Tax assistance actions.

Article 78. Computer programs and use of telematic means in the assistance to the tax authorities.

Section 2. Social collaboration in the application of taxes.

Article 79. Subjects of social collaboration in the application of taxes.

Article 80. Object of social collaboration in the application of taxes.

Article 81. Use of electronic, computer and telematics in social collaboration.

Section 3. Use of electronic, computer and telematic means in tax performances and procedures.

Article 82. Use of computer and telematics technologies.

Article 83. Identification of the Acting Tax Administration.

Article 84. Automated action.

Article 85. Approval and dissemination of applications.

Article 86. Equivalence of documentary media.

Chapter III. Common rules on tax actions and procedures.

Section 1. Special Administrative Procedures on Taxation.

Subsection 1. First Initiation of tax performances and procedures.

Article 87. Initiation of trade.

Article 88. Initiation at the request of the tax obligation.

Article 89. Healing.

Subsection 2. ª processing of tax performances and procedures.

Article 90. Place and Time of the performances of application of the taxes.

Article 91. Extension and deferral of processing time limits.

Article 92. Documentation and ratification of third-party data.

Article 93. Knowledge by the tax authorities of the state of processing of the procedures.

Article 94. Access to administrative files and logs.

Article 95. Obtaining copies.

Article 96. Proceedings for hearing and for allegations.

Subsection 3. Documentation Of Tax Performances and Procedures.

Article 97. Communications.

Article 98. Diligence.

Article 99. Processing of the proceedings.

Article 100. Reports.

Subsection 4. Th Termination of tax performances and procedures.

Article 101. Resolution.

Article 102. Calculation of the maximum time limits for resolution.

Article 103. Periods of justified interruption.

Article 104. Dilations for cause not attributable to the Administration.

Section 2. Intervention of the obligated in tax proceedings and procedures.

Subsection 1. ª Persons with which administrative actions are to be understood.

Article 105. Actions relating to the tax obligations of Article 35.4 of Law 58/2003 of 17 December 2003, General Tax, and to entities subject to an income allocation scheme.

Article 106. Actions in case of solidarity in the budget in fact of the obligation.

Article 107. Performances with successors.

Article 108. Actions in case of liquidation or contest.

Article 109. Actions relating to non-resident tax obligations.

Subsection 2. The representation in tax procedures.

Article 110. The legal representation.

Article 111. Voluntary representation.

Article 112. Provisions common to legal and voluntary representation.

Section 3. The tax domicile.

Article 113. The tax domicile of the natural persons.

Section 4. The Tax Notifications.

Article 114. Notification.

Article 115. Notification by appearance.

Title IV. Actions and procedures for tax management.

Chapter I. General provisions.

Article 116. Allocation of tax management functions to administrative bodies.

Article 117. Presentation of declarations, autoliquidations, data communications, and return requests.

Article 118. Supplementary and replacement declarations.

Article 119. Complementary self-oliquidations.

Article 120. Complementary and surrogate data communications.

Article 121. Additional and replacement return requests.

Chapter II. Tax management procedures.

Section 1. Return Procedure initiated by self-validation, request, or data communication.

Article 122. Returns derived from the regulations of each tribute.

Article 123. Initiation of the return procedure.

Article 124. Processing of the return procedure.

Article 125. Termination of the return procedure.

Section 2. First Procedure for rectification of autoliquidations, declarations, data communications, or return requests.

Subsection 1. th Procedure for rectifying autoliquidations.

Article 126. Initiation of the procedure for rectification of self-oliquidations.

Article 127. Processing of the procedure for rectification of self-clearance.

Article 128. Termination of the reverse charge procedure.

Article 129. Specialties in the procedure for rectifying autoliquidations regarding holds, income to account, or supported quotas.

Subsection 2. A Procedure for rectifying declarations, data communications, and return requests.

Article 130. Procedure specialties for the rectification of declarations, data communications, and return requests.

Section 3. First Procedure for the execution of tax refunds.

Article 131. Enforcement of tax returns.

Article 132. Payment or compensation of tax refunds.

Section 4. First Procedure initiated by declaration.

Article 133. Procedure initiated by declaration.

Article 134. Specialties of the procedure initiated by means of a customs declaration.

Article 135. Expiration of the procedure initiated by declaration.

Section 5. First Procedure for the recognition of tax benefits of a rogated character.

Article 136. Procedure for the recognition by the tax administration of tax benefits of a rogated nature.

Article 137. Effects of recognition of rogated tax benefits.

Section 6. The Tax Current Account.

Subsection 1. General Provisions.

Article 138. Tax obligations that are eligible for the current account system in tax matters.

Article 139. Debt and credit claims in the current account system for tax purposes.

Subsection 2. First Procedure for inclusion in the current account system in tax matters.

Article 140. Procedure for the inclusion in the current account system in tax matters.

Subsection 3. th Effects and End of the Tax Current Account System.

Article 141. Effects on tax credits and debits.

Article 142. Determination of the balance of the current account and the enforceability of the account.

Article 143. Completion of the current account system in tax matters.

Section 7. Act and procedures for checking formal obligations.

Subsection 1. St Performances and Census Check Procedures.

Article 144. Census check actions.

Article 145. Census rectification procedure.

Article 146. Rectifying of the case of the census.

Article 147. Revocation of the tax identification number.

Subsection 2. Fiscal Home Check Actions.

Article 148. Tax domicile check.

Article 149. Initiation and processing of the tax domicile verification procedure.

Article 150. Termination of the tax domicile checking procedure.

Article 151. Effects of the tax domicile check.

Article 152. Specialties of the tax domicile check procedure initiated at the request of a stand-alone community.

Subsection 3. Th Declarations control performances.

Article 153. Presentation control of statements, autoliquidations, and data communications.

Subsection 4. ª control actions of other formal obligations.

Article 154. Control of other formal obligations.

Section 8. Data Verification Procedure.

Article 155. Getting started and processing the data verification procedure.

Article 156. Termination of the data verification procedure.

Section 9 Value Check Procedure.

Subsection 1. The value checking.

Article 157. Checking values.

Article 158. Value checking means.

Article 159. Value-checking actions.

Subsection 2. A Value Check Procedure.

Article 160. Procedure for checking values.

Subsection 3. Conflicting Expert Tasation.

Article 161. Initiation and processing of the conflicting expert assessment procedure.

Article 162. Termination of the conflicting expert assessment procedure.

Section 10 Limited Check Procedure.

Article 163. Initiation of the limited checking procedure.

Article 164. Processing of the limited checking procedure.

Article 165. Termination of the limited checking procedure.

Title V. Actuations and inspection procedure.

Chapter I. General provisions.

Section 1. Functions of the inspection of the tributes.

Article 166. Assignment of inspecting functions to administrative bodies.

Article 167. Collaboration of inspection bodies with other bodies and administrations.

Article 168. Coordinated inspections with the autonomous communities.

Article 169. Inspector staff.

Section 2. Planning of the inspecting performances.

Article 170. Inspection plans.

Section 3. Faculty of the inspection of the tributes.

Article 171. Examination of the documentation of the tax authorities.

Article 172. Entry and recognition of farms.

Article 173. Obligation to take care of the inspection bodies.

Section 4. th Place of the inspecting performances.

Article 174. Place of the inspection actions.

Section 5. Documentation of the inspecting performances.

Article 175. General rules.

Article 176. Inspection minutes.

Chapter II. Inspection procedure.

Section 1. First Initiation of the inspection procedure.

Article 177. Initiation of trade in the inspection procedure.

Article 178. Extension and scope of the actions of the inspection procedure.

Article 179. Request for the tax obligation of a general scope inspection.

Section 2. First Processing of the inspection procedure.

Article 180. Processing of the inspector procedure.

Article 181. Precautionary measures.

Article 182. Schedule of proceedings of the inspector procedure.

Article 183. Hearing procedure prior to the inspection minutes.

Section 3. Duration of the Inspector Procedure.

Article 184. Extension of the duration of the inspection procedure.

Section 4. Termination of the inspection procedure.

Subsection 1. Inst Inspection Minutes.

Article 185. Formalisation of the minutes.

Article 186. Processing of the minutes with agreement.

Article 187. Processing of the minutes of conformity.

Article 188. Processing of the minutes of disconformity.

Subsection 2. The Termination Forms of the Inspector Procedure.

Article 189. Forms of termination of the inspector procedure.

Article 190. Classes of settlements arising from the inspection minutes.

Article 191. Settlement of interest on late payment.

Article 192. Verification of formal obligations.

Section 5. Special Provisions of the Inspector Procedure.

Article 193. Indirect estimation of bases or quotas.

Article 194. Declaration of conflict in the application of the tax rule.

Article 195. Entities that are taxed under tax consolidation.

Article 196. Declaration of responsibility in the inspector procedure.

Chapter III. Other inspection actions.

Article 197. Other inspection actions.

Additional provisions.

Additional disposition first. Specific organization rules.

Additional provision second. Competent bodies of the Autonomous Communities, of the cities of Ceuta and Melilla or of local authorities.

Additional provision third. Competent bodies in the field of the General Directorate of the Catastro.

Additional provision fourth. Application of the rules on census declarations in the Historical Territories of the Basque Country and in the Autonomous Community of Navarra.

Additional provision fifth. Census obligations relating to the Tax on Retail Sales of Certain Hydrocarbons.

Additional provision sixth. Annual declaration of operations with third parties in the Canary Islands, Ceuta and Melilla.

Additional provision seventh. Statement of operations with third persons from the State Administration.

Additional disposition octave. Return of undue income from public law.

Additional provision ninth. Collaboration agreements signed prior to the entry into force of this regulation.

Additional provision 10th. Implementation of the procedure for the identification and residence of residents in the European Union.

Additional provision eleventh. Definition of employer or professional.

Additional disposition twelfth. Reply to tax consultations regarding the Indirect General Tax Canarian and the Arbitrio on Imports and Deliveries of Goods in the Canary Islands.

Additional disposition thirteenth. Composition of the asset in certain institutions.

Additional disposition fourteenth. Powers of the collection bodies.

Additional provision 15th. Standardization of the formats of the files to be provided to the tax administration in the course of the procedures for the application of the taxes.

Transitional provisions.

First transient disposition. Procedure to make the reporting obligation effective with respect to the values referred to in the second transitional provision of Law 19/2003 of 4 July.

Second transient disposition. Treatment of certain fixed income instruments for the purposes of reporting obligations for natural persons resident in other Member States of the European Union.

Transitional provision third. Obligations of general information.

Transitional disposition fourth. Declaration of the economic activities developed in accordance with the codification provided for in the CNAE-2009.

Single end disposition. Regulatory enablement.

TITLE I

General provisions

Article 1. Scope of application.

1. This regulation regulates the application of the taxes under development of Law 58/2003, of December 17, General Tax.

This regulation will be applicable to the management of the collection in the absence of the General Rules of Collection, approved by Royal Decree 939/2005, of July 29.

The provisions of this Regulation shall be without prejudice to the provisions of the rules of each tribute.

2. This Regulation shall apply in accordance with the terms laid down in Article 1 of Law 58/2003 of 17 December 2003, General Tax.

3. This Regulation shall apply to the tax penalty procedure as not provided for in its specific implementing rules and by the regulatory rules of the sanctioning procedure in administrative matters.

TITLE II

Formal tax obligations

CHAPTER I

Census obligations

Section 1. The Tax Censuses

Article 2. Tax Administration Censuses.

1. Each tax administration may have its own tax censuses for the purposes of applying its own taxes and ceded.

2. Any tax census will necessarily include the following data:

a) First and last name or social reason or full name, as well as the anagram, if you have.

b) Tax identification number.

c) Tax address.

d) Where applicable, home address abroad.

3. The tax authorities of autonomous communities and cities with autonomy status shall report on a monthly basis to the State Administration of Tax Administration the census information at their disposal for the purpose of consolidating is.

The State Tax Administration Agency will report on a monthly basis to the tax administrations of the autonomous communities and cities with autonomy status the variation of the data referred to in the previous paragraph that is included in the Tax Obligated Census under Article 4.

4. The State Tax Administration Agency may conclude collaboration agreements with local entities for the exchange of census information.

5. Persons or entities included in the tax censuses shall have the right to know their census data and may request, for this purpose, that the corresponding certificate be issued to them. Without prejudice to the foregoing, it shall apply to the data referred to in Article 95 of Law 58/2003 of 17 December, General Tax.

The tax authorities will have the right to the rectification or cancellation of their personal data when they are inaccurate or incomplete in accordance with the provisions of the legislation regarding the protection of character data. personnel.

Section 2. The Tax Censuses in the Field of State Competence

Subsection 1. Rd Content of Tax Censuses in the Field of State Competences

Article 3. Formation of tax censuses in the field of State competence.

1. The Census of Forced Taxation shall be composed of all the persons or entities that must have a tax identification number for their relations of nature or with tax transcendence in accordance with the provisions of the Article 18 of this Regulation.

2. The Census of Employers, Professionals and Reholders shall be composed of the persons or entities that develop or intend to develop in Spanish territory any of the activities or operations mentioned below:

a) Business or professional activities. Such products shall be understood to confer the status of an employer or a professional, including agricultural, forestry, livestock or fishing.

Not included in the Census of Employers, Professionals and Reholders who exclusively carry out leases of real estate exempt from the Value Added Tax, according to Article 20.uno.23. of Law 37/1992, of 28 In December, the Value Added Tax, provided that its performance does not constitute the development of a business activity in accordance with the provisions of the rules governing the Income Tax of the Physical Persons. Also not included in this census are those who make occasional deliveries of new means of transport exempt from the Value Added Tax pursuant to the provisions of Article 25.1 and two of its regulatory law, and acquisitions intra-Community goods exempt under the provisions of Article 26.3 of the same law.

b) Income Abono subject to withholding or income on account.

(c) Intra-Community acquisitions of goods subject to Value Added Tax by those who do not act as employers or professionals.

Also included in this census are the non-resident persons or entities in Spain in accordance with the provisions of Article 6 of the recast text of the Non-Resident Income Tax Law, approved by Royal Decree Legislative 5/2004, of 5 March, operating in Spanish territory by permanent establishment or satisfying in that territory income subject to withholding or income on account, and the entities referred to in paragraph (c) of Article 5 of the cited law.

In the same way, persons or entities not established in the territory of application of the Value Added Tax will be integrated in this census when they are taxable persons of that tax.

Also, persons or entities that do not comply with any of the requirements provided for in this paragraph but are members, heirs, community members or members of entities under the income allocation regime shall be part of this census. develop business or professional activities and have tax obligations arising from their status as members of such entities.

The Census of Employers, Professionals and Reholders will be part of the Tax Forced Census.

3. The Register of intra-Community operators shall be made up of persons or entities having attributed the tax identification number regulated for the purposes of the value added tax in Article 25 of this Regulation, which shall be making intra-Community deliveries or acquisitions of goods subject to that tax.

The taxable persons of the Value Added Tax who are to be recipients of services whose place of performance for the purposes of the tax is effectively determined shall form part of this register. a function of the State that has attributed the acquirer to the tax identification number to which the transaction was made.

Inclusion shall also be mandatory in the case of persons or entities referred to in Article 14 of Law 37/1992 of 28 December of the Value Added Tax when they are to carry out acquisitions. intra-Community trade in goods subject to that tax. In such a case, the inclusion in this register shall determine the allocation to the person or entity requesting the tax identification number as laid down in Article 25 of this Regulation.

The fact that the persons or entities referred to in Article 14 of Law 37/1992 of 28 December of the Value Added Tax cease to be included in the Register of intra-Community operators, if the intra-Community acquisitions of goods which they make are not subject to the tax in accordance with that provision, the automatic revocation of the tax identification number shall be determined. specified in Article 25 of this Regulation.

This record will be part of the Census of Employers, Professionals and Reholders.

4. The Register of exporters and other economic operators on a commercial basis shall be composed of employers or professionals who are entitled to the refund procedure laid down in Article 30 of the Tax Regulation. Value Added, approved by Royal Decree 1624/1992, of December 29.

This record will be part of the Census of Employers, Professionals and Reholders.

5. The Register of Large Enterprises shall be made up of those tax authorities whose volume of transactions exceeds the figure of 6,010,121,04 euros during the preceding calendar year, calculated in accordance with the provisions of Article 121 of the Law 37/1992, of 28 December 1992, of the value added tax, even if they are active outside the territory of application of this tax.

This record will be part of the Census of Employers, Professionals and Reholders.

6. The territorial register of special manufacturing taxes shall be composed of the persons and establishments referred to in Article 40 of the Special Tax Regulation, approved by Royal Decree 1165/1995 of 7 July 1995, and shall be governed by the provisions of that Regulation and, as otherwise provided for in that Regulation, by the provisions of this Regulation relating to the obligations of a census.

Article 4. Content of the Tax Obliging Census.

1. The data to be included in the Tax Obliging Census shall be for natural persons as follows:

a) First and last names, sex, date of birth, place of birth, marital status and date of marital status.

b) Spanish tax identification number.

c) Tax identification number of other countries, if any, for residents.

d) Tax identification code of the State of residence, if any, for non-residents.

e) Passport number, if any.

f) Status of resident or non-resident in Spanish territory.

g) Tax domicile in Spain and the cadastral reference of the building, unless it is not obliged to do so in accordance with the rules applicable to it.

h) Where applicable, home address abroad.

i) First and last name or social reason or full name and tax identification number of legal representatives for persons who lack the capacity to act in the tax order.

2. The data to be included in the Tax Obliging Census shall be for legal persons and other entities as follows:

a) Social reason or full name, as well as the anagram, if you had it.

b) Spanish tax identification number.

c) Tax identification number of other countries, if any, for residents.

d) Tax identification code of the State of residence, if any, for non-residents.

e) Status of legal person or entity resident or non-resident in Spanish territory.

f) Constitution in Spain or abroad. In the latter case it shall include the country of incorporation.

g) Date of incorporation and, where applicable, date of the agreement of wills referred to in Article 24.2 and date of registration in the corresponding public register.

h) Social capital of constitution.

i) Tax domicile in Spain and the cadastral reference of the building, unless it is not obliged to do so in accordance with the rules applicable to it.

j) Where applicable, home address abroad.

k) First and last name or social reason or full name and tax identification number of legal representatives.

Article 5. Content of the Census of Employers, Professionals and Reholders.

In the Census of Employers, Professionals and Reholders, in addition to the data referred to in Article 4 of this Regulation, for each person or entity the following information shall be provided:

(a) Statements or self-actions that you have to submit periodically on the basis of your business or professional activities, or to satisfy income subject to withholding or income on account, as provided for in the order referred to in Article 13 of this Regulation.

b) Your tax situation in relation to the following:

1. The condition of a total or partially exempt entity for the purposes of the Company Tax, in accordance with Article 9 of the recast of the Law on Corporate Tax, approved by Royal Decree-Law 4/2004, March 5.

2. The option or waiver of the special tax regime provided for in Title II of Law 49/2002 of 23 December of the tax regime of non-profit entities and of tax incentives for patronage.

3. The method of determining the net performance of the economic activities that you develop and, where applicable, the mode applied in the Income Tax of the Physical Persons.

4. º The inclusion, renunciation, revocation of the waiver or exclusion of the method of objective estimation or of the simplified modality of the regime of direct estimation in the Income Tax of the Physical Persons.

5. The subjection of the tax obligation to the general regime or to some special regime in the Value Added Tax.

6. º The inclusion, renunciation, revocation of the waiver or exclusion of the simplified regime or special regime of agricultural, livestock and fishery of the Value Added Tax.

7. º The inclusion or low in the Register of intra-Community operators.

8. No inclusion or registration in the Register of exporters and other economic operators on a commercial basis as referred to in Article 30 of the Value Added Tax Regulation, approved by Royal Decree 1624/1992, of 29 December.

9. º The inclusion or low in the Register of large enterprises.

10. The classification of economic activities developed according to the codification provided for in Royal Decree 475/2007 of 13 April, approving the National Classification of Economic Activities 2009 (CNAE-2009).

11. º The relation, if any, of the establishments or premises in which it develops its economic activities, with identification of the autonomous community, province, municipality, full address and the cadastral reference of each one of them.

c) The telephone number and, where applicable, the e-mail address and the domain name or address of the Internet, by which you develop, in whole or in part, your activities.

Article 6. Supplementary census information for natural persons resident in Spain included in the Census of Employers, Professionals and Reholders.

With regard to natural persons resident in Spain, they will consist in the Census of Employers, Professionals and Reholders, in addition to their tax domicile, the place where administrative management and the address of their business on Spanish territory, where it is different from the tax domicile.

Article 7. Supplementary census information in respect of the resident or incorporated entities in Spain included in the Census of Employers, Professionals and Reholders.

For resident or incorporated entities in Spain, the following additional data shall be recorded in the Census of Employers, Professionals and Reholders:

(a) The registered office, where it exists and is different from the tax domicile, and the cadastral reference of the building.

b) The closing date of the economic year.

(c) The legal form or class of entity in question.

(d) The name or full name or social name or full name, tax identification number and tax address of each of the members, members or unit-holders or who promote their constitution. The same data shall also be entered, except for entities which have the status of communities of owners incorporated under horizontal ownership, for each of the members or unit-holders who are parties, at any time, of the entities referred to in Article 35.4 of Law 58/2003 of 17 December 2003, with an indication of their share of participation and allocation in the event that such quotas do not coincide. In the event that the members, members or members are not resident in Spain, their tax residence and the identification of their tax representative in Spain must be stated if there is one.

Article 8. Supplementary census information for non-resident or non-resident persons or entities, as well as non-resident entities in Spain, including the Census of Employers, Professionals and Reholders.

1. In the case of non-resident or non-resident persons or entities, as well as those not incorporated in Spain, which are to be part of the Census of Employers, Professionals and Reholders shall consist of the following information: complementary:

a) The State or territory of residence.

(b) The nationality and the legal form or class of entity with no legal personality in question, in accordance with their national law.

(c) Where applicable, name and surname or full name, with the anagram, if any, number of tax identification, tax address and nationality of your representative in Spain.

2. Where a non-resident person or entity operates on a Spanish territory by means of one or more permanent establishments carrying out clearly different activities and the management of which is carried out separately, in accordance with the provisions of the Article 17 of the recast text of the Non-Resident Income Tax Act, approved by Royal Legislative Decree 5/2004, of 5 March, each establishment must register individually in the Census of Employers, Professionals and Retainers, with the same data and under the same conditions as persons or entities resident and, in addition, each of them shall identify the non-resident person or entity from which they are dependent and communicate the data relating to that related in the previous paragraph.

Each permanent establishment shall be identified with a specific name which, in any case, shall include a reference to the non-resident person or entity of which it is dependent and a specific tax identification number and independent of the one assigned, where applicable, to the latter and the cadastral reference of the building where the permanent establishment is situated.

The form of determination of the tax base of the permanent establishment in Spain, in accordance with the provisions of Article 18 of the recast of the Law on the Tax on the Law of the European Union, must be specified. Non-Resident Income, approved by Royal Legislative Decree 5/2004, of 5 March.

3. In the event that a non-resident person or entity operates in Spanish territory by itself and through one or more permanent establishments, the inclusion in the Census of Employers, Professionals and Reholders shall be carried out both by the person or non-resident entity as per their permanent establishments.

In all these inclusions, in addition to the data required in general in this Regulation, the related in paragraph 1 of this article shall be communicated concerning the non-resident person or entity.

In addition, each permanent establishment shall be identified and shall indicate the kind of establishment that constitutes in accordance with the provisions of the previous paragraph and the cadastral reference of the building.

4. In the case of entities in the system of entrustment of income with presence in Spanish territory, in accordance with the provisions of article 38.2 of the recast of the Law on Income Tax of Non-Residents, approved by Royal Decree Legislative 5/2004, of 5 March, in the Census of Employers, Professionals and Reholders must include the name and surname or full name, number of tax identification, tax domicile and nationality of each of the members or members thereof, with an indication of their share of participation and allocation.

Subsection 2. Census Declarations in the field of State competence

Article 9. High-ranking statement in the Census of Employers, Professionals and Reholders.

1. Those who are part of the Census of Employers, Professionals and Reholders must present a statement of discharge in this census.

2. The declaration of discharge shall include the data referred to in Articles 4 to 8 of this Regulation, both inclusive.

3. This declaration will also serve the following purposes:

(a) Apply for the allocation of the provisional or final tax identification number, irrespective of whether the legal person or the requesting entity is not obliged, by application of the provisions of paragraph 1, to the presentation of the census declaration of discharge in the Census of Employers, Professionals and Reholders. The allocation of the tax identification number, at the request of the person concerned or on its own initiative, shall determine the automatic inclusion in the Census of the Tax Obligation of the person or entity concerned.

b) Communicate the general or special regime applicable to Value Added Tax.

(c) Give up the method of objective estimation and the simplified mode of the direct estimation scheme in the Income Tax of the Physical Persons or the simplified special schemes and of agriculture, Value added tax on livestock and fisheries.

(d) to indicate, for the purposes of the value added tax, whether the commencement of the normal performance of the supplies of goods or services constituting the object of the activity shall be subsequent to the commencement of the the purchase or import of goods or services intended for the development of business or professional activity.

e) Propose to the State Agency for Tax Administration the provisional percentage of deduction referred to in Article 111.dos of Law 37/1992 of 28 December of the Value Added Tax.

(f) To opt for the method of determining the taxable amount in the special scheme of travel agents referred to in Article 146 of Law No 37/1992 of 28 December 1992 on the value added tax and the determination of the tax base by the overall profit margin in the special scheme for used goods, art objects, antiques and collectors ' items referred to in Article 137 (2) of the same law.

g) Request inclusion in the Register of intra-Community operators.

(h) Opting for non-compliance with the Value Added Tax of the supplies of goods referred to in Article 68.4 of the law of such tax.

i) Communicate the subjection to the Value Added Tax of the supplies of goods referred to in Article 68. three and five of the law of such a tax, provided that the declarant is not already registered in the census.

(j) Opting for the application of the special pro rata rule in the Value Added Tax, provided for in Article 103.dos.1. of Law 37/1992 of 28 December of the Value Added Tax.

(k) Optar for the determination of the fractional payment of the Company Tax, in accordance with the modality provided for in Article 45.3 of the recast of the Law on Corporate Tax, approved by Royal Decree Legislative 4/2004, of 5 March.

l) Communicate the settlement period for the self-clearance of withholding taxes and income on account of the Income Tax of the Physical Persons, the Non-Resident Income Tax and the Company Tax, in attention to the amount of their last approved budget in the case of retainers or obliged to take into account that they have the consideration of public administrations, including Social Security.

(m) Opting for the application of the general scheme provided for permanent establishments, in the terms of Article 18.5.b) of the recast text of the Non-Resident Income Tax Act, approved by Royal Decree Regulation 5/2004 of 5 March 2004 for permanent establishments whose activity in Spanish territory consists of construction, installation or assembly works for which the duration exceeds six months, activities or economic holdings seasonal or seasonal, or natural resource exploration activities.

n) Optar for the special tax regime provided for in Title II of Law 49/2002, of 23 December, of a tax regime of non-profit entities and of tax incentives for patronage.

n) Communicate those other facts and circumstances of a census character as provided for in the tax law or determined by the Minister of Economy and Finance.

4. This declaration must be submitted, as the case may be, prior to the commencement of the relevant activities, to the conduct of the operations, to the birth of the obligation to retain or to take account of the income to be satisfied, pay or owe to the concurrence of the circumstances provided for in this article.

For the purposes of this Regulation, the commencement of a business or professional activity shall be deemed to have occurred from the moment any deliveries, benefits or acquisitions of goods or services are made. make payments or payments or be employed, in order to intervene in the production or distribution of goods or services.

Article 10. Declaration of amendment in the Census of Employers, Professionals and Reholders.

1. Where any of the data collected in the discharge or any other subsequent statement of amendment is modified, the tax liability shall inform the tax administration, by means of the corresponding declaration, such modification.

2. This statement, in particular, will serve:

(a) Communicate the change in the tax domicile, in accordance with the provisions of Article 48.3 of Law 58/2003 of 17 December, General Tax, by legal persons and other entities, as well as by natural persons included in the Census of Employers, Professionals and Reholders.

b) Communicate the variation of any of the data and tax situations listed in Articles 4 to 9 of this Regulation, both inclusive.

(c) Communicate the commencement of the normal performance of the deliveries of goods or services corresponding to business or professional activities, when the discharge declaration has been made indicating that the the commencement of such deliveries of goods or services would occur after the commencement of the purchase or import of goods or services intended for the activity.

The statement of modification shall also serve to inform the commencement of the usual performance of the supply of goods or services corresponding to a new activity constituting a differentiated sector for the purposes of Value Added Tax, where a census declaration has been previously submitted by means of which it is communicated that the start of the delivery of goods and services in the development of that new activity would occur after the beginning of the acquisition or import of goods or services intended for that purpose.

(d) To opt for the method of determining the taxable amount in the special scheme of travel agents referred to in Article 146 of Law No 37/1992 of 28 December 1992 on the value added tax and the determination of the tax base by the overall profit margin in the special scheme for used goods, art objects, antiques and collectors ' items referred to in Article 137.2 of the same law.

e) To request the inclusion in the Register of intra-Community operators when the registration declaration of discharge is to be produced, the circumstances requiring it provided for in Article 3.3 of this Regulation. rules.

The taxable persons of the Value Added Tax that cease in the development of the activities subject to such tax, without determining their absence in the Census of Employers, Professionals and Reholders, and the subjects liabilities which, during the preceding 12 months, have not made intra-Community deliveries or acquisitions of goods subject to the value added tax, or have not been recipients of services whose place of performance for purposes of that would have been effectively determined on the basis of the number of tax identification with the the operation has been carried out, they shall also submit a census declaration of amendment requesting the registration of intra-Community operators.

(f) Opting for non-compliance with the Value Added Tax on the supply of goods referred to in Article 68.4 of Law 37/1992 of 28 December of the Value Added Tax.

g) Communicate the subjection to the Value Added Tax of the deliveries referred to in Article 68,3 and five of Law 37/1992 of 28 December of the Value Added Tax.

(h) Revoke the options or amend the requests referred to in paragraphs (d), (e) and (f) above and paragraphs (f) and (h) of Article 9.3 of this Regulation, as well as the communication of changes in situations to which it is refer to paragraph (g) of this paragraph and paragraph (i) of Article 9.3 of this Regulation.

i) To opt for the application of the special pro rata rule in Value Added Tax, in the following assumptions:

1. The one provided for in the second subparagraph of Article 28.1.1 (a) of the Value Added Tax Regulation, approved by Royal Decree 1624/1992 of 29 December 1992.

2. The one provided for in the second subparagraph of Article 28.1.1 (b) of the said tax regulation, in the event that no such option had been exercised at the time of filing the declaration of discharge in the Census of Employers, Professionals and Reholders. Furthermore, the amendment declaration shall serve to effect the revocation of the option by the special pro rata rule referred to in the third paragraph of that Article 28.1.1

j) In the case of those who, having already the status of businessmen or professionals to come carrying out activities of such nature, initiate a new business or professional activity that constitutes, for the purposes of the on the Value Added, a distinct sector in respect of the activities that they had previously developed, and are in any of the circumstances indicated below, in order to communicate to the Administration concurrency:

1. That the commencement of the normal performance of the deliveries of goods or services corresponding to the new activity will take place after the beginning of the purchase or import of goods or services for their development and the deduction scheme provided for in Articles 111, 112 and 113 of Law No 37/1992 of 28 December 1992 on value added tax is applicable. In this case, the declaration shall also contain the proposal for the provisional percentage of the deduction referred to in Article 1111 of that law.

2. º exercising the option by the special pro rata rule provided for in Article 103.dos.1. of Law 37/1992, of December 28, of the Value Added Tax.

k) To request the inclusion in the Register of exporters and other economic operators on a commercial basis, as well as the absence of such registration, in accordance with Article 30 of the Value Added Tax Regulation, approved by Royal Decree 1624/1992 of 29 December 1992.

l) Communicate to the tax administration the change in the period of liquidation in the Value Added Tax and for the purposes of the self-care and income tax on the Income Tax of the Persons Physical, Non-Resident Income Tax and Corporate Tax to be included in the Register of large companies regulated in Article 3 of this regulation, or in consideration of the amount of your last approved budget when you are In the case of retainers or obliged to take into account that they have the consideration of Administrations public, including Social Security.

m) Opting or waiving the option to determine the fractional payment of the Company Tax, in accordance with the modality provided for in Article 45.3 of the recast of the Company Tax Act, approved by Real Legislative Decree 4/2004 of 5 March 2004.

n) Waive the application of the tax consolidation regime in the case of tax groups that have exercised this option.

n) Opting or waiving the special tax regime provided for in Title II of Law 49/2002 of 23 December on the tax regime of non-profit entities and tax incentives for patronage.

or) Request the rectification of personal data referred to in Article 2.5 of this regulation.

p) Communicate other facts and circumstances of a census character provided for in the tax rules or determined by the Minister of Economy and Finance.

3. This declaration shall not be required where the amendment of one of the data contained in the census has been produced on the initiative of an organ of the State Tax Administration Agency.

4. The declaration shall be lodged within one month of the occurrence of the facts determining its presentation, except in the cases referred to below:

(a) In cases where the rules of each tax or of the applicable tax regime set specific time limits, the declaration shall be submitted in accordance with these provisions.

(b) The declarations referred to in paragraph 2.j) .1. of this Article shall be submitted prior to the commencement of the new business activity to be constituted for the purposes of the Value Tax Added, a distinct sector of activity compared to those previously developed.

(c) The communication referred to in paragraph 2.l) of this Article shall be made within the general period and, in any event, before the expiry of the time limit for the submission of the first periodic statement affected by the change. (a) to be informed of the tax administration or that there should have been no such variation.

(d) The application referred to in the first subparagraph of paragraph 2 (e) of this Article shall be submitted prior to the time when the circumstances provided for in Article 3.3 of this Regulation occur.

e) When the Minister for Economic Affairs and Finance establishes a special deadline, taking into account the circumstances in each case.

Article 11. Statement of absence from the Census of Employers, Professionals and Reholders.

1. Those who cease in the development of all types of business or professional activities or, not having the status of entrepreneurs or professionals, no longer satisfy returns subject to withholding or income to account must present the a statement by which they communicate to the tax administration such a circumstance for the purposes of their absence from the Census of Employers, Professionals and Reholders.

Furthermore, legal persons who do not engage in business or professional activities shall submit this declaration for the purposes of their absence from the Register of intra-Community operators when their acquisitions Intra-Community goods must be non-taxable in accordance with Article 14 of Law No 37/1992 of 28 December 1992 on value added tax.

2. The statement of discharge shall be submitted within one month of the fulfilment of the conditions laid down in paragraph 1 of this Article, without prejudice to the fact that the person or entity concerned is required to present the declarations and comply with the the tax obligations incumbent upon it and without it having to be discharged from the census.

3. When a company or entity dissolves, the declaration of absence shall be filed within one month after the actual cancellation of the corresponding seats in the Mercantile Register has been made.

If such seats are not established, the tax administration shall inform the Commercial Registry of the request for a discharge to the latter to extend a marginal note in the register of the entity. The Registry shall henceforth communicate to the Tax Administration any act relating to that entity which is submitted for registration.

Likewise, when sufficient data will be found for the tax administration on the cessation of the activity of an entity, it will put it in the knowledge of the Commercial Registry, so that it, of its own motion, will proceed to extend a note marginal with the same effects as those provided for in the preceding paragraph.

4. In the case of the death of the tax obligation, the heirs must submit the corresponding declaration of absence within six months of the death. They shall also be obliged to communicate within the same period the modification of the ownership of all rights and obligations with a tax transcendence that remain in force with third parties and to present, where appropriate, the declaration or declarations of high that they are coming.

Article 12. Specialties in the discharge and modifications in the Census of Forced Tax of the entities to which a tax identification number is assigned.

1. The allocation to an institution of the provisional tax identification number provided for in Article 24 shall determine its discharge in the Census of Forced Tax and, provided that the circumstances provided for in Article 3.2 occur, its discharge in the Census of Employers, Professionals and Reholders.

2. Changes after the high census, including those relating to the start of the business, address, name and surname or full name or name and tax identification number of the partners or persons or entities that integrate it, shall communicate by means of the amended declaration referred to in Article 10. It shall not be necessary to communicate the changes concerning the partners, members or members of the entities once they are registered in the relevant register and obtain the definitive tax identification number.

However, entities without legal personality shall communicate the variations relating to their members, community or unit-holders, even if they have obtained a definitive tax identification number, unless they have the status of communities of owners incorporated under horizontal ownership and are included in the Census of Employers, Professionals and Reholders.

3. Legal persons and other entities shall submit copies of the scriptures or documents which modify the above, within one month from the entry in the corresponding register or from their grant if such registration is not necessary, where the variations introduced involve the presentation of a census declaration of modification.

Article 13. Model of declaration, deadline and place of presentation.

High, modified and lower census statements, as provided for in Articles 9, 10 and 11, shall be presented at the place, form and time limits set by the Minister for Economic Affairs and Finance, unless the time limit is set in this area. rules.

Article 14. Exclusion of other census statements.

1. The presentation of the declarations referred to in this subsection shall produce the effects of the presentation of the declarations relating to the commencement, modification or termination of the economic activities subject to the tax on the the Value Added.

2. The presentation of these census statements replaces the filing of the high in the entity index for the purposes of the Company Tax.

3. Similarly, in relation to taxable persons who are exempt from the Tax on Economic Activities, the presentation of the censal declarations regulated in this subsection replaces the presentation of the specific declarations. of the Economic Activities Tax.

4. Presentation of the application for a reduction in the Census of Employers, Professionals and Reholders, for the tax obligations included in the territorial registration of the special manufacturing taxes referred to in Article 40 of the Regulation of the Excise Excise, approved by Royal Decree 1165/1995, of 7 July, will produce the own effects of the application for discharge in the said register in respect of the establishments or activities of which they are holders tributaries.

Article 15. Replacement of the declaration of discharge by the single electronic document in the case of limited liability companies.

The companies in formation that present the Single Electronic Document to carry out the procedures of their constitution, in accordance with the provisions of Royal Decree 1332/2006, of 21 November, for which the regulate the specifications and conditions for the use of the Single Electronic Document (DUE) for the constitution and implementation of limited liability companies through the telematic processing system, will be exempt from the the obligation to submit the censal declaration of discharge provided for in this subsection, without prejudice the subsequent submission of the corresponding modification and reduction declarations, to the extent that the information and circumstances reflected in the Single Electronic Document vary or need to be extended.

Subsection 3. Census Management Actions in the field of State competence

Article 16. Management of census statements.

1. It is for the State Tax Administration Agency to train and maintain the censuses and registers defined in Article 3. To this end, it may carry out the high, low and corresponding modifications in accordance with Articles 144 to 146, both inclusive.

2. In order to facilitate the management of the censuses regulated in this section, the public administration competent to assign the number constituting the tax identification number shall at least quarterly communicate to the State Agency of Tax administration the name, sex, date and place of birth, number of tax identification and, where applicable, address in Spain of the persons to whom the number and the passport number are assigned.

CHAPTER II

Obligations relating to the tax domicile

Article 17. Obligation to communicate the change in the tax domicile.

1. Natural persons who are required to be in the Census of Employers, Professionals and Reholders, as well as legal persons and other entities shall comply with the obligation to communicate the change in the tax domicile, as set out in Article 48.3 of the Law 58/2003, of 17 December, General Tax, within one month from the time it produces such a change.

In the field of competence of the State such communication shall be effected by the presentation of the census declaration of amendment as regulated in Article 10 of this Regulation.

2. In the case of natural persons who are not required to appear in the Census of Employers, Professionals and Reholders, the communication of the change of address must be made within three months of the date of the declaration being produced by the is approved, except as provided in the following paragraph.

In the area of competence of the State, the communication of the change of domicile shall be carried out in accordance with the provisions of the preceding paragraph. However, if, before the expiry of that period, the date for the submission of the self-financing or the communication of data relating to the personal tax imposed by the tax authority is to be submitted after the change of address, the communication shall be carried out in the corresponding model of self-validation or data communication, unless it has been previously carried out.

3. The communication of the new tax domicile shall have full effect from its presentation in respect of the tax administration to which it has been notified, without prejudice to the provisions of Article 59 of this Regulation for the purposes of allocation of powers between bodies of the tax administration.

4. The communication of the change of the tax domicile to the State's tax administration will produce effects with respect to the tax administrations of the autonomous communities and cities with autonomy status only from the moment they are The latter have knowledge of the same, to which effect the corresponding communication must be made in accordance with Article 2.3 of this Regulation.

CHAPTER III

Obligations relating to the tax identification number

Section 1. General Rules

Article 18. Obligation to have a tax identification number and form of accreditation.

1. The natural and legal persons, as well as the tax authorities referred to in Article 35.4 of Law 58/2003, of December 17, General Tax, will have a tax identification number for their relations of nature or with tax significance.

2. The tax identification number may be credited to the holder by means of the display of the document issued for the record by the tax administration, the national identity document or the official document in which the number is assigned. foreign identification personnel.

3. Compliance with the above paragraphs does not exempt from the obligation to have other additional codes or identification codes as set out in the rules of each tribute.

Section 2. Assignment of the Tax Identification Number to Physical Persons

Article 19. The tax identification number of natural persons of Spanish nationality.

1. For natural persons of Spanish nationality, the tax identification number shall be the number of their national identity document followed by the corresponding code or verification character, consisting of a capital letter which shall be the national identity document itself, in accordance with its regulatory provisions.

2. Spaniards who perform or participate in operations of a nature or with a tax transcendence and are not required to obtain the national identity card for residing abroad or for being under 14 years of age must obtain a own tax identification. To this end, they may request the national identity card on a voluntary basis or request the tax authorities to assign a tax identification number. The latter will consist of nine characters with the following composition: an initial letter intended to indicate the nature of this issue, which will be L for Spaniards residing abroad and the K for Spaniards who, residing in Spain, be under 14 years of age; seven alphanumeric characters and an alphabetic verification character.

In the event that they do not request it, the Tax Administration may proceed on its own initiative to discharge them in the Tax Obligate Census and to assign them the appropriate tax identification number.

3. For the identification of children under 14 years of age in their relations of a nature or with a tax transcendence, the data of the person under the age of 14 years, including their tax identification number, and those of their representative shall be included. legal.

Article 20. The tax identification number of natural persons of foreign nationality.

1. For natural persons who do not have Spanish nationality, the tax identification number shall be the number of foreign identity assigned to them or provided to them in accordance with the Law of 11 January 2000 on rights and freedoms of foreigners in Spain and their social integration, and their development regulations.

2. Natural persons who do not have Spanish nationality and who do not have an identity number abroad, either on a transitional basis because they are obliged to have it or definitively not being obliged to do so, must apply to the Tax administration the allocation of a tax identification number when they are going to carry out operations of a nature or with a tax transcendence. This number shall be composed of nine characters with the following composition: an initial letter, which shall be the M, intended to indicate the nature of this number, seven alphanumeric characters and an alphabetic verification character.

In the event that they do not request it, the Tax Administration may proceed on its own initiative to discharge them in the Tax Obligate Census and to assign them the appropriate tax identification number.

Article 21. Rules on the allocation of the tax identification number to domestic and foreign natural persons by the tax administration.

1. The tax identification number assigned directly by the tax administration in accordance with Articles 19 and 20 shall be valid as long as the holder does not obtain the national identity card or his foreign identity number.

Those who have a tax identification number who subsequently obtain the national identity card or a foreign identity number must inform the Administration within two months. the tax and other persons or entities to whom the new tax identification number is to be entered. The previous tax identification number will take effect until the date of communication of the new one.

2. In the case of natural persons who do not have Spanish nationality, the body of the State Agency for Tax Administration, which is determined in its specific rules of organization, may receive and transfer directly to the Ministry of Internal the request for the assignment of an identity number from abroad.

3. Where a natural person is found to have at the same time a tax identification number assigned by the tax administration and a national identity card or a foreign identity number, the latter shall prevail. The tax administration shall notify the person concerned of the revocation of the tax identification number previously assigned in accordance with Article 147, and shall inform the person concerned of the obligation to communicate his valid number to all the persons or entities to which that number is to be recorded for their operations.

Section 3. Assignment of the tax identification number to legal persons and entities without legal personality

Article 22. The tax identification number of legal persons and entities without legal personality.

1. The Tax Administration shall assign to legal persons and entities without legal personality a tax identification number identifying them, and which shall be invariable whatever the modifications they experience, except to change its legal form or nationality.

In the terms established by the Minister of Economy and Finance, the composition of the tax identification number of legal persons and entities without legal personality shall include:

(a) Information about the legal form, whether it is a Spanish entity, or, where appropriate, the character of a foreign entity or permanent establishment of a non-resident entity in Spain.

b) A random number.

c) A control character.

2. Where a non-resident legal person or entity operates in Spanish territory by means of permanent establishments which carry out clearly differentiated activities and whose management is carried out separately, each permanent establishment shall request a tax identification number other than the one assigned, if any, to the non-resident person or entity.

3. The different public administrations and bodies or entities with legal personality that are dependent on any one of them, may have a tax identification number for each of the sectors of their business activity. or professional, as well as for each of its departments, departments, offices or higher bodies, with its own management capacity.

4. They may also have a tax identification number when they so request:

a) Public-owned teaching centers.

b) Public-owned healthcare or healthcare facilities.

c) The government organs and health or care centers of the Spanish Red Cross.

d) Public records.

e) The courts, courts and courtrooms of the courts.

f) Official newsletters when you do not have legal personality.

5. Ecclesiastical entities having their own legal personality shall have a tax identification number even if they are integrated, for the purposes of the Corporate Tax, in a taxable person whose scope is a diocese or a province religious.

Article 23. Application for the tax identification number of legal persons and entities without legal personality.

1. Legal persons or entities without legal personality who are to be holders of relationships of a nature or with a tax significance shall request the allocation of a tax identification number.

In the event that they do not request it, the Tax Administration may proceed on its own initiative to discharge them in the Tax Obligate Census and to assign them the appropriate tax identification number.

2. In the case of legal persons or entities with no legal personality who are to carry out business or professional activities, they shall apply for their tax identification number before any delivery, delivery or delivery the acquisition of goods or services, the collection of charges or the payment of payments, or the recruitment of labour personnel, carried out for the development of their activity. In any event, the application shall be made within the month following the date of its establishment or its establishment in Spanish territory.

3. The application shall be made by the lodging of the appropriate high-regulated census declaration in Article 9, in which the circumstances referred to in paragraphs 2 and 3 shall be recorded in so far as they are or are known in the time of filing of the declaration.

4. The application for the allocation of the tax identification number in the cases referred to in Article 22.3 and 4 shall be addressed to the body of the State Tax Administration Agency, as determined in its specific rules of organisation, by the entity with its own legal personality or by a ministerial or advisory department of an autonomous community. The application document shall indicate the sectors, organs or centres for which a specific tax identification number is requested and the reasons for the request.

Estimated the request, the competent body of the State Tax Administration Agency will proceed to assign the tax identification number.

Article 24. Allocation of the tax identification number of legal persons and entities without personality.

1. The State Tax Administration Agency shall assign the tax identification number within 10 days.

The tax authorities may verify the accuracy of the data reported by the data subjects in their applications for provisional or definitive tax identification number in accordance with the provisions of Article 144.1 and 2. Where the verification proves that the data are not truthful, the tax administration shall, after hearing the persons concerned for a period of 10 days, be counted from the day following that of the notification of the opening of that period, deny the allocation of that number.

2. The tax identification number of legal persons and entities without personality shall be of a provisional nature as long as the entity concerned has not provided a copy of the public deed or the authentic document of its constitution and of the social statutes or equivalent document, as well as certification of their registration, where appropriate, in a public register.

The tax identification number, provisional or final, shall not be assigned to legal persons or entities that do not, at least, provide a duly signed document in which the licensors manifest their agreement of wills. for the constitution of the legal person or entity or other document attesting to co-ownership situations.

The signatory of the census declaration of application must prove that it acts on behalf of the legal person, entity without personality or collective that commits to its creation.

3. Where a provisional tax identification number is assigned, the institution shall be obliged to provide the necessary supporting documentation for the allocation of the final tax identification number within one month from the date of the registration in the corresponding register or from the granting of the public scriptures or authentic document of its constitution and of the social statutes or equivalent documents of its constitution, where the registration of the the same in the corresponding record.

After the period referred to in the preceding paragraph without the pending documentation being provided, the tax administration may require its contribution by granting a maximum period of 10 days, counted from the day of the day. following the notification of the requirement, for submission or for the reasons which make it impossible to be justified, indicating in such a case by the person concerned of the period necessary for his final contribution.

The lack of attention in time and form of the requirement for the contribution of the pending documentation may determine, after hearing the person concerned, the revocation of the assigned identification number, in the terms refers to Article 147.

4. In order to apply for the definitive tax identification number, the census declaration of amendment shall be submitted, which shall contain, where appropriate, all the amendments which have been made in respect of the data entered in the a statement submitted to request the provisional tax identification number which has not yet been communicated to the Administration in previous census statements of amendment, and to which the pending documentation shall be accompanied.

Fulfilled this obligation, the definitive tax identification number will be assigned.

5. The tax authorities may require a translation into Spanish or another official language in Spain of the documentation provided for the allocation of the tax identification number where the latter is written in an unofficial language.

6. The State Tax Administration Agency may enter into agreements with the bodies, institutions or persons involved in the process of setting up entities to facilitate the communication of the provisional, provisional identification number. or definitive, assigned. Where, pursuant to the provisions of an agreement, the State Tax Administration Agency is aware by means of bodies, institutions or persons of the information necessary to assign to an entity the identification number The tax authorities may exempt the institution from submitting a census statement in order to request the allocation of such a number, without prejudice to the obligation of the entity to communicate any changes that have occurred in respect of the information which has entered into the census statements which it has previously submitted.

Section 4. Special Tax Identification Number of employers or professionals for the purposes of Value Added Tax

Article 25. Specialties of the tax identification number of employers or professionals for the purposes of Value Added Tax.

1. For the purposes of Value Added Tax, for persons or entities carrying out intra-Community transactions referred to in paragraph 2, the identification number shall be that defined in accordance with this Regulation, the prefix IS, in accordance with the international standard ISO code-3166 alpha 2.

This number shall be allocated when the person concerned requests the inclusion in the Register of intra-Community operators in the form provided for in the declaration of discharge or modification of census data. The State Tax Administration Agency may refuse the allocation of this number in the cases referred to in Articles 24.1 and 146.1.b) of this Regulation. If the State Tax Administration Agency has not resolved within three months, the allocation of the requested number may be considered to be refused.

2. The tax identification number defined in the preceding paragraph shall be assigned to the following persons or entities:

(a) Employers or professionals who make supplies of goods, services or intra-Community acquisitions of goods subject to the said tax, even if the goods covered by such acquisitions Intra-community activities are used in the conduct of business or professional activities abroad.

(b) Legal persons who do not act as employers or professionals, where the intra-Community acquisitions of goods they carry out are subject to the value added tax, in accordance with the provisions of the Articles 13.1 and 14 of the regulatory law of the same.

3. By way of derogation from paragraph 2 above, the specific identification number for the purposes of the Value Added Tax shall not be assigned to the following persons or entities:

(a) taxable persons who exclusively carry out transactions which do not confer the right to the full or partial deduction of the tax or who exclusively carry out activities to which the special scheme of the tax is applicable agriculture, livestock and fisheries or legal persons who do not act as employers or professionals, where the intra-Community acquisitions of goods by such persons are not subject to the value added tax under the terms of the Article 14 of the law of the said tax.

(b) Those referred to in the preceding paragraph and those not acting as employers or professionals, when carrying out intra-Community acquisitions of new means of transport.

(c) Those falling within Article 5 (1) (e) of Law No 37/1992 of 28 December 1992 on value added tax.

(d) Employers or professionals not established in the territory of application of the value added tax, who carry out in that territory exclusively transactions for which they are not taxable persons, according to the provisions of Article 84.one, numbers 2. º, 3. º and 4. of the law regulating such tax.

e) Employers or professionals not established in the territory of application of the value added tax which exclusively carry out intra-Community acquisitions of goods and deliveries subsequent to the referred to in Article 26.3 of the law of that tax.

4. Persons or entities who deliver goods or carry out services which are located in other Member States may request the tax authorities to confirm the tax identification number attributed by any person or entity. Member State of the European Community to the addressees of those operations.

5. Employers or professionals who make supplies of goods to other Member States or who carry out services which are located in other Member States may apply to the State Tax Administration Agency. confirmation of the tax identification number attributed by any of those States to the recipients of those operations.

Section 5. Using the Tax Identification Number

Article 26. Use of the tax identification number with the tax administration.

1. In accordance with the provisions of the sixth provision of Law 58/2003 of 17 December, General Tax, the tax authorities must include their tax identification number in all the self-isolation, declarations, communications or written submissions to the tax authorities. If no such number is available, they shall be required to be allocated in accordance with Articles 19, 20 and 23 of this Regulation.

The tax administration may allow the filing of self-published statements, statements, communications, or writings in which the tax identification number is not included.

When the tax is issued with a tax identification number, the processing will be conditional upon the corresponding number. After 10 days from the date of filing without the application of the tax identification number being credited, the self-validation, declaration, communication or written declaration may not be filed, after administrative resolution declare.

2. The tax authorities shall include the tax identification number of persons or entities with whom they carry out transactions of a nature or with a tax transcendence in the case of self-actions, declarations, communications or written documents. submit to the tax administration in accordance with the provisions of this Regulation or other provisions.

For the purposes of this paragraph, tax authorities may require persons or entities with whom they carry out operations of a nature or with a tax transcendence to inform them of their number tax identification. Such persons or entities shall provide it and, where appropriate, credit it, in accordance with the provisions of Article 18 of this Regulation.

Article 27. Use of the tax identification number in transactions with tax significance.

1. In accordance with the provisions of the sixth provision of Law 58/2003 of 17 December, General Tax, the tax authorities must include their tax identification number in all documents of a nature or significance. the tax they issue as a result of the development of their activity, and they must inform others obliged in accordance with the provisions of this Regulation or other provisions. If no such number is available, they shall be required to be assigned in accordance with Articles 19, 20 and 23 of this Regulation.

Likewise, the tax authorities must include in such documents the tax identification number of persons or entities with whom they carry out operations of a nature or with a tax transcendence, according to provided for in this Regulation or in other provisions.

2. In particular, the tax identification number shall be included or reported in the following tax-related transactions:

(a) When income from work is collected or paid, satisfied from establishments located in Spain, or from capital, paid in Spanish territory or from goods or securities located or recorded in that country territory. In such cases, the tax identification number shall be reported to the payer or recipient of the returns.

Those securities or financial assets, the deposit, management, administration or accounting record of which are entrusted to a person or entity or to an entity, shall be understood, in particular, to be located or recorded in Spanish territory. establishment of the same located in Spain.

(b) Where securities are intended to be acquired or transmitted by means of securities or entries in account and located in Spain. In such cases, persons or entities intending to acquire or transmit them shall, at the time of giving the corresponding order, communicate their tax identification number to the respective issuing or financial intermediaries, which does not (a) shall comply with this obligation in accordance with Article 109 of Law 24/1988 of 28 July of the Stock Market.

Also, the tax identification number of the acquirer shall be included in the accrediting certifications of the acquisition of financial assets with implicit performance.

(c) Where acts or contracts before a notary are formalized that have as their object the declaration, constitution, acquisition, transmission, modification or extinction of the domain and the other real rights on immovable property or any other another act or contract with a tax transcendence. In such cases, the tax identification number of the persons or entities in whose representation they act shall be included in the documents or documents.

When this obligation is breached, notaries shall submit to the tax administration the information declaration as provided for in Article 51.

(d) When any insurance or financial transaction is contracted with Spanish insurance companies or operating in Spain under the right of establishment or through a branch or under the freedom to provide services. In such cases, the persons or entities who appear as insured or receive the corresponding compensation or benefits shall communicate their tax identification number to the insurance undertaking with whom they operate. This number must be included in the policy or document to be used to collect these operations.

Insurance contracts are excepted in the case of accidents with a temporary duration not exceeding three months.

The State Tax Administration Agency may exempt other operations with insurance entities from this duty of identification, when they constitute insurance contracts other than the life class and with temporary duration.

e) When contributions or contributions are made to pension plans or the corresponding benefits are collected. In such cases, the tax identification number shall be communicated to the managing entities of the pension funds to which those plans are attached or to the representative of the pension funds domiciled in another Member State of the European Union developing in Spain employment pension schemes subject to Spanish legislation and must be included in the documents in which the obligations to contribute and the recognition of benefits are formalised.

(f) When transactions are made to subscribe, acquire, refund or transmit shares or units of Spanish collective investment institutions or to be marketed in Spain under Law 35/2003, of 4 November, from Collective Investment Institutions. In such cases, the persons or entities carrying out these operations shall communicate their tax identification number to the Spanish managing entities or which operate in Spain by branch or under the freedom to provide services, or in its defect, to investment companies or to trading entities. The tax identification number shall be included in the documents relating to those operations.

3. For the purposes of this article, the tax authorities may require the persons or entities with whom they carry out operations of a nature or with a tax importance to inform them of their tax identification number. Such persons or entities shall provide it and, where appropriate, credit it, in accordance with the provisions of Article 18.

Article 28. Use of the tax identification number in transactions with credit institutions.

1. Persons or entities carrying out transactions with Spanish credit institutions or operating in Spain through a branch or under the freedom to provide services shall inform them of their tax identification number in accordance with the provided for in the sixth provision of Law 58/2003 of 17 December, General Tax, and in this article.

2. It shall not be necessary to communicate the number of tax identification to credit institutions in currency exchange transactions and purchase of travel cheques of less than EUR 3 000, on the basis of which they credit their non-resident status in the currency. time of performing the operation.

3. A deposit may be lodged or an account opened in a credit institution without crediting the tax identification number at the time of the constitution. The communication of the tax identification number must be made within 15 days, without any movement being made until it is provided.

The credit institution may initiate charges or credits in the affected accounts or deposits or cancel them from the time all holders of those accounts facilitate their tax identification number.

In the cases provided for in Article 40 of this Regulation, credit institutions shall communicate to the tax authorities the information referred to in that Article.

4. For the purposes of paragraph 3 of the sixth provision of Law 58/2003 of 17 December 2003, General Tax, credit institutions shall be required to record the data referred to in that paragraph in the matrices or duplicates of the checks delivered and on the back of the cheques paid. Failing this, they must be kept on record in the auxiliary, accounting or other records used to control these operations in such a way as to enable their subsequent verification.

Also, credit institutions shall communicate to the tax authorities the information referred to in Article 41 of this Regulation.

5. In the accounts or deposits in the name of minors or disabled persons, as well as in the cheques in which the policyholders or holders are minors or disabled, their tax identification number, as well as that of the persons who are have their legal representation.

6. The accounts or deposits in the name of a number of holders, authorised or beneficiaries shall include the tax identification number of all of them.

7. The identification scheme provided for in this Article is exempted from the accounts in euro and in foreign currency on behalf of natural persons or entities which have established the status of non-residents in Spain. This derogation shall not apply to accounts whose income is met by an establishment of its holder located in Spain.

8. Where the policyholders or holders of the cheques, in the cases provided for in paragraph 3 of the sixth additional provision of Law 58/2003 of 17 December 2003, are natural persons or entities declaring themselves to be non-resident in Spain, the tax identification number may be replaced by the valid passport number or identity number in your country of origin.

CHAPTER IV

Obligations relating to books tax records

Article 29. Obligation to carry and keep the books of a fiscal nature.

1. Where the rules of each tax so provide, the tax authorities must carry out and maintain in a correct manner the books which are established. The records must be kept in the tax office of the tax authority, except as provided in the rules of each tax.

2. The operations to be recorded shall be recorded in the relevant records within three months of the date of completion of the operation or the receipt of the supporting document or, in any case, case, before the end of the period laid down for the submission of the relevant declaration, self-settlement or communication, except as provided for in the rules of each tribute.

3. Accounting records or records, including those of a computer or electronic character, which, in compliance with their accounting obligations, must bear the tax obligations, may be used as books of a fiscal nature, provided that comply with the requirements laid down in this Regulation and in the specific rules of the various taxes.

For these purposes, the simplified daily book bearing the subjects falling within the scope of the simplified accounting system shall be regarded as a book of a fiscal nature in accordance with the provisions of the Additional provision, third, of Royal Decree 296/2004 of 20 February 2004 approving the simplified system of accounting, in cases where it replaces the records required by the tax rules.

4. The Minister for Economic Affairs and Finance may make adjustments or amendments to the registration obligations of certain business or professional sectors.

CHAPTER V

Reporting Obligations

Section 1. General Provisions

Article 30. Reporting obligations.

1. Compliance with the reporting obligations set out in Articles 93 and 94 of Law 58/2003 of 17 December, General Tax, shall be carried out in accordance with the provisions laid down in this Chapter.

2. Those who are required to carry out economic activities, as well as those who satisfy income or income subject to withholding or income, intermediating or intervening in economic, professional or financial operations, shall provide general information on the terms that are set out in the specific regulations and in this chapter.

In the field of State competence, the Minister for Economic Affairs and Finance shall approve the models for a declaration which, for this purpose, must be submitted, the place and time of the presentation and the assumptions and conditions in which the the obligation must be met by directly readable support by computer or by telematic means.

3. Compliance with the reporting obligation may also consist of the response to individualized requirements relating to data, reports, background and supporting documents related to the performance of the data. own tax obligations or deducted from their economic, professional or financial relations with other persons, even if there was no obligation to supply them in general to the tax authorities by means of statements. In such cases, the required information must be provided by the tax authorities in the form and time limits set out in the order itself, in accordance with the provisions of this regulation. Actions for obtaining information may be carried out directly in the premises, offices or addresses of the person or entity in whose possession the relevant data are available or through requirements for such data, reports, background and supporting documents with a tax significance are referred to or contributed to the tax administration.

Actions for obtaining information may be carried out on their own initiative by the acting administrative body or at the request of other administrative or jurisdictional bodies in the established cooperation scenarios. legally.

The individual requirements for obtaining information regarding third parties may be carried out in the course of a procedure for applying the taxes or being independent of them. The requirements related to the fulfilment of the tax obligations of the person or entity required do not, in any case, lead to the initiation of a verification or investigation procedure.

4. The request for data, reports, background and supporting documents to be made to the tax obligation in the course of a procedure for the application of the taxes to which it is being subject, in accordance with the powers laid down in the legislation The Commission shall not be required to provide information for the purposes of Articles 93 and 94 of Law 58/2003 of 17 December 2003, General Tax.

Section 2. First Obligations to Submit Information Statements

Subsection 1. Th Obligation to report operations with third parties

Article 31. Required to provide information on operations with third parties.

1. In accordance with the provisions of Article 93 of Law 58/2003 of 17 December 2003, General Tax, natural or legal persons, public or private, as well as the entities referred to in Article 35.4 of that Law, which develop business or professional activities, they shall submit an annual statement concerning their operations with third parties.

For these purposes, all defined as such in Article 5.2 of Law 37/1992 of 28 December of the Value Added Tax shall be considered as business or professional activities. They shall also take account of the activities carried out by those who are qualified as employers or professionals in Article 5 (1) of that law, with the exception of the provisions of paragraph e).

2. The persons and entities referred to in Article 94.1 and 2 of Law 58/2003 of 17 December, General Tax, shall also include in the annual declaration of transactions with third parties the acquisitions in general of goods or services they are engaged in the business or professional activities, even if they do not carry out activities of this nature.

The entities integrated in the various public administrations must also include in the annual declaration of operations with third parties the grants, aid or aid they grant from their budgets (a) general or managing on behalf of non-integrated entities or bodies in such public administrations.

The State Administration and its autonomous bodies, the autonomous communities and cities, and the bodies that depend on them and the entities integrated into the other territorial public administrations, will present a an annual declaration of transactions with third parties in respect of each of the sectors of its business with a business or professional character assigned a different tax identification number or in respect of all of them.

When institutions integrated in the various public administrations present annual statements of transactions with third parties in respect of each of the sectors of their business, with a business or professional character, a different tax identification number is assigned, they will incorporate the data required under this paragraph into any of those statements.

Likewise, the entities referred to in the preceding paragraph other than the State Administration and its autonomous bodies, even if they do not carry out business or professional activities, may separately present a annual declaration of operations with third parties for each of its departments, departments, offices or special bodies assigned a different tax identification number.

3. In addition, in accordance with the provisions of article 93.1.b) of Law 58/2003 of 17 December, General Tax, the companies, associations, professional associations or other entities which, among their functions, carry out the collection, on behalf of its members, associates or collegians, of professional or intellectual property fees, of copyright or other, shall be obliged to include these returns in the annual declaration of transactions with third parties.

Article 32. Persons or entities excluded from the obligation to present annual declaration of transactions with third parties.

1. They shall not be required to submit the annual declaration:

(a) Those who perform in Spain business or professional activities without having on Spanish territory the seat of their economic activity, a permanent establishment or their tax domicile or, in the case of entities under the allocation of income from abroad, without having a presence in Spanish territory.

(b) Natural persons and entities in the allocation of income in the Income Tax of the Physical Persons, for the activities that are taxed in that tax by the method of objective estimation and, at the same time, in the Value added tax for the simplified special schemes or for agriculture, livestock and fisheries or for the surcharge on equivalence, except for operations excluded from the application of the said schemes, as well as those others for which you issue an invoice.

(c) Tax obligations that have not carried out transactions that as a whole, in respect of another person or entity, have exceeded the figure of EUR 3,005,06 during the corresponding calendar year or EUR 300,51 during the same calendar year period, where, in the latter case, they perform the function of charging for third parties of professional or intellectual property rights, industrial or author or other for the account of their partners, associates or collegiates.

(d) Tax obligations which have been carried out exclusively for operations not subject to the duty of declaration, as provided for in Article 33.

(e) The tax authorities who are required to report on the transactions included in the books of the Value Added Tax in accordance with Article 36, except when carrying out the following operations:

The grants, aid or aid provided by the integrated entities in the various public administrations referred to in the second paragraph of Article 31.2.

The operations referred to in points (d), (e), (f), (g), (h) and (i) of Article 34.1.

The operations subject to the Indirect Canarian General Tax on the scope of this tax.

The operations subject to the Production, Services and Import Tax in the cities of Ceuta and Melilla.

2. In the cases referred to in paragraph 1 (e) of this Article, the tax authorities shall complete the annual declaration of transactions by recording only the operations mentioned.

Article 33. Content of the annual declaration of operations with third parties.

1. The tax authorities referred to in Article 31.1 of this Regulation shall relate in the annual declaration all persons or entities, whatever their nature or character, to whom they have carried out operations which in their for each of those persons or entities has exceeded the figure of 3,005,06 euros during the corresponding calendar year. For such purposes, deliveries and acquisitions of goods and services shall be separately computed.

For the purposes of the foregoing paragraph, both the supply of goods and services and the acquisitions thereof shall be considered to be transactions. In both cases, typical and usual operations, occasional operations, real estate operations and grants, aid or non-reintegrable aid that they may grant will be included.

With the exceptions set out in the following paragraph, the annual declaration shall include the supply, performance or acquisition of goods and services which are subject to and not exempt from the value added tax, as well as the not subject to or exempt from such tax.

Insurance companies will include in their annual statement insurance operations. For these purposes, the amount of the premiums or consideration received and the allowances or benefits paid shall be treated and shall not apply to such operations, in any case, as provided in subparagraph (a) of the following paragraph.

2. By way of derogation from the preceding paragraph, the following operations shall be excluded from the duty of declaration:

(a) Those who have assumed supplies of goods or services for which the tax authorities did not have to issue and deliver invoice or replacement document by entering the identification data of the consignee or have not been required to sign the receipt issued by the acquirer in the special arrangements for the agricultural, livestock and fisheries of the Value Added Tax.

(b) Those operations performed outside the business or professional activity of the tax obligor.

(c) Deliveries, benefits or acquisitions of goods or services made free of charge, not subject to or exempt from Value Added Tax.

(d) Leases of goods exempt from Value Added Tax by natural persons or entities with no legal personality outside any other business or professional activity.

e) acquisitions of timbrated or stagnant effects and signs of postal postage, except those with regard to collection objects, as defined in Article 136.uno.3. (a) of Law 37/1992, of 28 December, of the Value Added Tax.

(f) The operations carried out by the social entities or establishments referred to in Article 20.3 of Law No 37/1992 of 28 December 1992 on the value added tax and corresponding to the sector of their activity, whose supplies of goods and services are exempt from that tax.

(g) Imports and exports of goods, as well as operations carried out directly from or for a permanent establishment of the tax obligor located outside the Spanish territory, unless the latter has its seat in Spain and the person or entity with whom the operation is carried out acts from an establishment situated on Spanish territory.

(h) The deliveries and acquisitions of goods involving shipments between the Spanish mainland or the Balearic Islands and the Canary Islands, Ceuta and Melilla.

(i) In general, all transactions in respect of which there is a periodic obligation to supply information to the State Tax Administration through specific statements other than that regulated in this subsection and whose content is matched.

3. The tax authorities referred to in the 31.2 of this Regulation shall also include in the annual declaration of transactions all persons or entities, whatever their nature or character, to whom they have carried out acquisitions of goods or services outside any business or professional activity, which as a whole, for each of those activities, have exceeded the figure of EUR 3,005,06 during the corresponding calendar year, with the following exceptions:

a) Imports of goods.

(b) acquisitions of goods involving shipments between the Spanish mainland or the Balearic Islands and the Canary Islands, Ceuta and Melilla.

(c) Those set out in paragraph (e) and paragraph 2 (i) of this Article.

Likewise, entities integrated in the various public administrations must relate in that statement to all those persons or entities to whom they have satisfied grants, aid or aid which, in their together, for each of those, have exceeded the figure of 3,005,06 euros, without prejudice to the application in this case of the exception provided for in paragraph (i) of the previous paragraph.

4. The tax authorities referred to in Article 31.3 of this Regulation shall include in the annual declaration of transactions with third parties, the payments referred to in that provision, provided that the total of the amount satisfied each person charged has exceeded the figure of EUR 300,51.

Article 34. Completion of the annual declaration of operations with third parties.

1. The annual declaration of transactions with third parties shall include the following data:

(a) Name and surname or full name or name, as well as the tax identification number and the tax domicile of the declarant.

(b) First and last name or social reason or full name, as well as the tax identification number of each person or entity included in the declaration.

(c) The total amount, expressed in euro, of the transactions performed with each person or entity during the calendar year to which the declaration relates.

(d) In particular, they shall be entered separately from other operations which, where appropriate, are carried out between the same parties, the leases of premises of business, without prejudice to their unitary consideration for the purposes of the provisions of the in Article 33.1 of this Regulation. In such cases, the lessor shall record the name or full name or business name and the tax identification number of the lessees, as well as the cadastral references and the data necessary for the location of the lessees. leased properties.

(e) Insurance institutions shall, separately from other transactions, enter insurance. For these purposes, they shall record the amount of the premiums or payments received and the allowances or benefits paid in the course of their insurance business. Such separate identification is without prejudice to its inclusion in the total amount of the transactions carried out with each person or entity within the meaning of Article 33.1 of this Regulation.

(f) Travel agencies shall record separately those services in which they are engaged as mediators on behalf and on behalf of others who comply with the requirements referred to in the provision. Fourth, the fourth part of the Regulation governing the invoicing obligations, approved by Royal Decree 1496/2003 of 28 November 2003.

In addition, the mediation services on behalf and on behalf of the passenger transport services and their luggage which the travel agency provides to the addressee of such services shall be included separately. transport, in accordance with the provisions of paragraph 3 of that fourth additional provision.

g) You must declare separately the fees for third parties of professional or intellectual property, industrial, author or other fees on behalf of your partners, associates or collegians made by companies, associations, professional associations or other entities which, among their functions, carry out the recovery pursuant to Article 31.3 of this Regulation.

(h) The amounts exceeding EUR 6,000 that would have been received in cash from each of the persons or entities related to the declaration shall be recorded.

(i) shall be entered separately from other operations which, where appropriate, are carried out between the same parties, the quantities which are received in consideration for the transfer of buildings, carried out or to be carried out, which constitute deliveries subject to the Value Added Tax.

2. In determining the total amount of transactions performed with each person or entity, the following criteria shall be observed:

(a) In the case of transactions which are subject to and not exempt from the Value Added Tax, the total amount of the consideration shall be declared, including the fees and charges incurred or borne by that tax.

(b) Dealing with operations which have generated the right for the transfer of the good or service provider to receive compensation, according to the special arrangements for the agricultural, livestock and fishing activities of the Value Tax Added, the amount of the total consideration will be declared and the compensation received or satisfied will be added.

In the case of transactions referred to in the second paragraph of Article 84.1 of Law 37/1992 of 28 December of the Value Added Tax, the total amount of the consideration shall be declared.

(c) For the purposes of this subsection, the total amount of the consideration shall be that which results from the application of the rules for determining the value added tax base contained in the Articles 78, 79 and 80 of Law No 37/1992 of 28 December 1992 on value added tax, even in respect of transactions not subject to or exempt from the same as those to be included in the annual declaration of transactions with third parties, all without prejudice to the provisions of paragraph 4 of this Article.

3. In the mediation operations and in the agency or commission where the agent or agent acts on behalf of others, the total amount of the consideration for these services shall be declared on an individual basis, including the fees passed on or supported by the Value Added Tax.

If the agent or agent is acting in his own name, it is understood that he has received and delivered the corresponding goods or services by himself and must declare the total amount of the corresponding Consideration, quotas and surcharges.

4. In accordance with paragraph 2 (c) of this Article, the total amount of the transactions shall be declared net of the refunds, discounts and allowances granted and of the operations which are not effective in the same calendar year. In addition, account shall be taken of any changes in the price that have occurred during the same period.

In the case of insolvencies which, as provided for in Article 80.3 of Law No 37/1992 of 28 December 1992, of the value added tax, have led to changes in the tax base of that tax in the natural year to which the regulated declaration in this subsection refers, the total amount of the operations to be declared shall take account of those amendments.

Article 35. Temporary imputation criteria.

1. The operations to be included in the annual declaration are those made by the tax obligation in the calendar year to which the declaration refers.

For these purposes, operations shall be deemed to be produced on the day on which the invoice or replacement document is issued which serves as supporting documents.

2. In all cases provided for in Article 34.4, where they take place in a calendar year other than the calendar year corresponding to the annual declaration of transactions with third parties in which the transaction was to be included, they shall be entered in the in the declaration of the calendar year in which those amending circumstances have occurred. For these purposes, the total amount of the transactions carried out with the same person or entity shall be declared taking into account those changes.

3. Advances from customers and suppliers and other creditors are operations to be included in the annual declaration. Where the transaction is subsequently carried out, the total amount of the transaction shall be declared, reduced in the amount of the advance declared above, provided that the result of this minoron exceeds, together with the other operations carried out with the the same person or entity, the quantitative limit set out in Article 33.1.

4. Grants, aid or aid granted by the tax authorities referred to in the second paragraph of Article 31.2 shall be deemed to be satisfied on the day on which the corresponding payment order is issued. If there is no payment order, they will be satisfied when the payment is made.

Subsection 2. Th Obligation to report operations included in the books record

Article 36. Obligation to report on operations included in the record books.

In accordance with the provisions of Article 29.2.f) of Law 58/2003 of 17 December, General Tax, the tax authorities who are required to file self-payments or declarations corresponding to the Tax on Companies, the Value Added Tax or the Indirect General Tax Canarian by means of telematic means, shall be required to submit a statement of information with the contents of the books registered as referred to in Article 62.1 of the Regulation of the Value Added Tax, approved by Royal Decree 1624/1992 of 29 December 1992 Article 15 of Decree 182/1992 of 15 December 1992 of the Autonomous Community of the Canary Islands, approving the rules for the management, recovery and inspection of the indirect General Tax and the revision of the acts application of the same.

There will be an obligation to file a statement for each period of liquidation of the Value Added Tax or the Indirect Canarian General Tax. That declaration shall contain the data recorded until the last day of the settlement period to which it relates and shall be submitted within the time limit laid down for the submission of the reverse charge for that period.

Subsection 3. Obligation to report accounts, operations and financial assets

Article 37. Obligation to report accounts in credit institutions.

1. Credit institutions and other entities which, in accordance with current rules, are engaged in banking or credit traffic, shall be required to submit an annual information statement concerning all the accounts opened in those entities or placed by them at the disposal of third parties in establishments located within or outside the Spanish territory.

In the case of open accounts in establishments located outside the Spanish territory, there shall be no obligation to provide information on non-resident persons or entities without permanent establishment in the territory of Spain.

2. The information to be provided to the tax administration shall include the complete identification of the accounts and the name or social name or full name and tax identification number of the holders or entities, authorized or beneficiaries of those accounts, the balances of those accounts at 31 December and the average balance corresponding to the last quarter of the year, as well as any other relevant data for the purpose of making the information established by the The Ministerial Order to approve the corresponding model.

The information to be provided shall relate to current accounts, savings accounts, term impositions, credit accounts and any other accounts regardless of the modality or denomination they adopt, even if there is no remuneration, hold or revenue to account.

The name or name or full name and/or full name and tax identification number of the holders, authorized or beneficiaries shall refer to those that have been at some point in the year to which they are refers to the declaration.

Article 38. Obligation to report on loans and loans.

Credit institutions and other entities that, in accordance with current regulations, are engaged in bank or credit traffic, will be required to submit an annual statement on the balance at 31 December the loans and loans granted in respect of which the name and/or full name and/or full name and the tax identification number shall be included.

Article 39. Obligation to report on securities, insurance and income.

1. Institutions that are securities depositories shall provide the tax administration with the following information regarding the securities held in them by submitting an annual declaration:

(a) Name and surname or social reason or full name and tax identification number of the persons or entities holding, as at 31 December of each year, of shares and units in the capital or in the own funds of legal entities, negotiated in organised markets. In addition, the number and class of shares and shares in which they are holders shall be reported, as well as their value, in accordance with Article 15 of Law 19/1991 of 6 June of the Heritage Tax.

(b) Name and surname or social reason or full name and tax identification number of the persons or entities holding, as at 31 December of each year, the securities representative of the transfer to third parties of capital negotiated on organised markets. In addition, the number and class of values for which they are holders and their value shall be reported in accordance with the provisions of Article 15 of Law 19/1991 of 6 June of the Heritage Tax.

2. The management companies of collective investment institutions, the trading entities in Spain and the representatives of the managing entities operating under the freedom to provide services shall provide the administration with a by the filing of an annual declaration, the name and the name or the name or the full name and the tax identification number of the persons or entities holding, as at 31 December, of shares and shares in the capital or equity fund of the relevant investment institutions collective. In addition, the number and class of shares and units of which they are holders and, where applicable, the shares to which they belong shall be reported, as well as their liquidative value as at 31 December. In addition, in the case of cross-border marketing of shares or units of Spanish investment institutions, the obligation to supply information shall be the responsibility of the foreign trading entity listed as the holder. non-resident third-party account, such shares or shares, in accordance with paragraph 3 (c) of the single additional provision of the Non-Resident Income Tax Regulation, without prejudice to the the responsibility for the management or investment company to the Administration In accordance with the provisions of the said single additional provision.

In the case of shares or shares in collective investment institutions, admitted to trading on a secondary market or organised securities trading system, the obligation to supply the information to which it is The above paragraph shall be the responsibility of the institution that is the depositary of such shares or units.

3. Insurance institutions and the representatives of insurance undertakings operating under the freedom to provide services, as well as financial institutions, shall submit an annual comprehensive statement of the following information:

(a) Name and surname and tax identification number of the policy holders of life insurance at 31 December, with an indication of their redemption value to that date.

(b) Name and surname and the number of tax identification of persons who are beneficiaries at 31 December of a temporary or lifetime income, as a result of the delivery of a capital in money, movable or immovable property, with an indication of its capitalization value to that date, in accordance with Article 17 of Law 19/1991 of 6 June of the Heritage Tax.

Article 40. Obligation to report on account holders or other transactions that have not provided the tax identification number.

1. In accordance with Article 28.3, credit institutions shall report to the tax authorities on a quarterly basis the accounts or transactions, even if such accounts or transactions have been cancelled, the holder of which has not provided its tax identification number or has been communicated by the deadline set out in that Article.

2. The declaration shall contain at least the following data:

(a) First and last name or business name or full name and address and, where applicable, the tax identification number of each of the persons or entities related to the declaration.

b) Nature or class and account number or operation, as well as their balance or amount.

Article 41. Obligation to report on the clearing of cheques by credit institutions.

1. In accordance with Article 28 (4), credit institutions shall communicate to the tax authorities each year the information relating to cheques against the delivery of cash, goods, securities or other cheques, with exception of those booksellers against a bank account.

They must also communicate information relating to cheques paid in cash, and not in bank accounts, which had been issued by a credit institution, or which, having been delivered by different persons, had a face value of more than 3,000 euros.

2. For this purpose, credit institutions shall provide a statement containing at least the following information:

(a) First and last name or social reason or full name and tax identification number of the policyholders or, as appropriate, the persons who present to the collection the checks that are the subject of this declaration.

(b) The serial number and the amount of the checks that are separated from those by the institution and the subscribers thereof. They shall be distinguished, in turn, by other credit institutions and those issued by persons other than the amount of more than EUR 3

.

Article 42. Obligation to report on certain transactions with financial assets.

1. They shall be required to provide information to the tax administration by submitting an annual statement on certain transactions with financial assets, as provided for in this Article:

(a) Public undertakings, the management companies of collective investment institutions, credit institutions and financial institutions, companies and securities agencies, other financial intermediaries and any natural or legal person, in accordance with the provisions of the laws regulating the Income Tax of the Physical Persons, the Corporate Tax, the Income Tax of Non-Residents and the other laws that contain provisions in this field.

Also, the variable capital investment companies in the cases referred to in Article 32.7 of Law 35/2003 of 4 November of Investment Institutions shall be subject to this reporting obligation. Collective.

(b) the issuing institutions of securities or nominative securities not listed on an organised market, in respect of the issuance of those securities, in accordance with the provisions of Article 109 of Law 24/1988 of 28 July 1988, of the Securities Market, and the companies governing the futures and options markets, with respect to the transactions in those markets in the terms provided for financial intermediaries in the regulatory laws of the Income Tax Physical Persons, of the Tax on Societies, of the Income Tax of Non-Residents.

(c) The Company for the Management of the Securities, Clearing and Settlement Systems, or the managing entities involved in the subscription, transmission and redemption of the State Debt represented in the account, in respect of such operations, as well as, where applicable, performance.

2. For the purposes of compliance with the reporting obligation provided for in this Article, where in an operation the management companies of collective investment institutions or variable capital investment companies referred to in this Article (a) former or entities referred to in paragraph 1 (b) above, together with financial intermediaries or intermediaries referred to in paragraph 1 (a), the statement containing the information shall be made by the official or intermediary financial intervention.

In the case of securities issued abroad or derivative instruments constituted abroad, the declaration shall be made by the trading entities of such securities in Spain and by the representatives of the of the managing entities operating under the freedom to provide services or, failing that, by the depository entities thereof in Spain.

3. The obligation of information referred to in paragraph 1 shall include operations and contracts which take place outside the national territory and are carried out with the intervention, on their own or outside, of intermediaries resident in the territory of or permanent establishment in the same.

4. The tax authorities referred to in paragraph 1 shall provide the tax administration with the full identification of the persons involved in the operations, with an indication of the condition with which they are involved and the percentage (a) his name or his name or his name or full name, address and tax identification number, as well as the class and number of the public effects, securities, securities and assets, and the amount, date and, where applicable, performance of each operation.

5. The obligation of information provided for in this Article shall be deemed to be fulfilled in respect of the operations subject to retention, with the submission of the annual summary of retentions.

6. Without prejudice to the reporting obligation referred to in paragraph 4, the participating entities or members of the corresponding system of clearing and settlement of the market in which securities are traded, the entities financial institutions that participate or mediate in the securities lending operations and the Company for the Management of Registration, Clearing and Settlement Systems or, where applicable, the entity performing the registration, clearing and settlement functions the settlement of organised securities trading markets or systems as referred to in Article 31.4 of the Law 24/1988, of 28 July, of the Market of Securities, shall provide the tax administration with the information referred to in paragraph 3 of the additional 18th of Law 62/2003, of 30 December, of Tax Measures, Administrative and Social Order.

Subsection 4. First reporting obligations for certain operations with preferred holdings and other debt instruments

Article 43. Reporting obligation.

1. Those required to supply information to the tax authorities referred to in Article 42 of this Regulation shall report in relation to the operations relating to the preference shares and other debt instruments whose The scheme is laid down in the second provision of Law 13/1985 of 25 May 1985 on investment ratios, own resources and information obligations of financial intermediaries. The information to be provided shall be the information contained in Article 42.4 of this Regulation relating to the operations with those preference shares and other debt instruments made with the intermediation of such units.

2. For the purposes of compliance with the reporting obligation referred to in this Article, the provisions of Article 42.5 of this Regulation shall apply.

Article 44. Obligation of information of the dominant entity and of the voting rights holder.

1. The dominant credit institution and the listed entity holding the voting rights referred to in paragraphs 3 and 6 of the second provision of Law 13/1985 of 25 May 1985 on investment ratios, own resources and the reporting obligations of financial intermediaries shall provide the tax administration with a statement specifying the following information in respect of the securities referred to in the previous Article:

(a) Identity and country of residence of the recipient of the income generated by the preference shares or other debt instruments. Where the income is received on behalf of a third party, the identity and country of residence shall also be provided.

b) Amount of income received in each period.

c) Identification of the values.

2. For the purposes of drawing up the declaration referred to in paragraph 1 of this Article, institutions required for the provision of information shall, on the occasion of each payment of the income, obtain and keep at the disposal of the administration. the following supporting documentation of the identity and residence of each holder of the securities during the period of limitation of the tax obligations:

(a) Where the non-resident holder acts on his own account and is a Central Bank, another institution governed by public law, or an international body, a bank or credit institution or a financial institution, including institutions of collective investment, pension funds or insurance institutions, resident in any OECD country or in a country with which Spain has an agreement to avoid double taxation, and subject to a specific supervisory or administrative registration, the entity in question must certify its social reason and tax residence in the The Court held that the Court held that the Court of First Directive of the European Parliament and of the Council of 16 September 1991 laid down the procedure for the payment of interest in the interest of State debt in the case of non-resident persons. who invest in Spain without permanent establishment mediation.

(b) In the case of transactions mediated by any of the entities referred to in the preceding subparagraph (a), the entity concerned shall, in accordance with the records of its own records, certify the name and residence of the institution. the tax on each holder of the securities, in the form set out in Annex II to the Order of 16 September 1991.

(c) In the case of transactions channelled by a clearing and securities deposit entity recognised for these purposes by the Spanish legislation or by that of another OECD member country, the entity in question shall, the name and tax residence of each holder of the securities, in the form set out in Annex II to the Order of 16 September 1991.

(d) In other cases, the residence shall be credited by the presentation of the certificate of residence issued by the tax authorities of the holder's State of residence. These certificates shall be valid for one year from the date of their issue.

3. In order to make the exemption provided for in paragraph 2 (d) of the second provision of Law 13/1985, of 25 May, of investment coefficients, own resources and information obligations of the financial intermediaries effective, the the following procedure:

(a) On the due date of each coupon, the issuing institution shall transfer to the entities referred to in paragraphs (a), (b) and (c) of the preceding paragraph the amount of liquid resulting from the application of the general rate of retention to the all interests.

(b) Subsequently, if, before the expiry of the period of entry of the withholding tax, the entity required to supply the information receives the above certificates, the issuing entity shall pay the amounts withheld in excess.

4. In the case of debt instruments issued at a discount to a term of 12 months or less, the reporting obligations provided for in this Article shall be construed as referring to the holders at the time of repayment or redemption of the debt instruments. values.

Subsection 5. Obligations Relating to information regarding certain income obtained by natural persons resident in other Member States of the European Union

Article 45. Scope of application.

Legal persons and other entities, including entities on the basis of income allocation, and natural persons who, in the course of their economic activity, pay or measure the payment of the income referred to in the Article 46 to natural persons resident in another Member State of the European Union shall comply with the reporting obligations arising from the provisions contained in this subsection.

Article 46. Income subject to provision of information.

1. The following rents shall be subject to the provision of regulated information in this subsection:

(a) The interests satisfied, as well as any other form of remuneration agreed as remuneration for the transfer to third parties of own capital, including the income derived from the transfer, redemption, redemption, exchange or conversion of any class of assets representative of the collection and use of foreign capital, and the other income referred to in Article 25.2 of Law 35/2006 of 28 November of the Income Tax of the Physical Persons and of partial modification of the laws of the Taxes on Societies, on the Income of not Residents and on the Heritage, with the exception of surcharges for arrears.

(b) Results distributed by the following entities on the part of the income referred to in paragraph (a) above:

1. Collective Investment Institutions governed by Council Directive 85 /611/EEC of 20 December 1985.

2. º Entities that accept the option provided for in the second paragraph of Article 47.2 of this regulation.

3. Collective Investment Institutions established outside the territory of application of the Treaty on European Community.

(c) The income obtained in the transmission or redemption of shares or units in entities referred to in paragraph (b) above, when they have invested directly or indirectly through other entities in the the same rate of more than 40 per cent of its assets in securities or claims that generate income from those set out in paragraph (a) above.

For these purposes, where it is not possible to determine the amount of income obtained in the transmission or redemption, the value of the transmission or redemption of the shares or units shall be taken as such.

This percentage shall be fixed in accordance with the investment policy deriving from the rules or criteria on investments laid down in the fund rules or in the instrument of incorporation of the institution concerned and, in default, depending on the actual composition of your assets. For this purpose, the average composition of its assets shall be considered in the preceding financial year prior to the distribution of results or to the transmission or reimbursement.

2. As regards the provisions of paragraph 1 (a) of this Article, where financial institutions are not able to determine the performance in the transmission, redemption or redemption operations, they shall be reported to the Management Board. the corresponding transmission, amortization or refund value.

Also, with respect to the provisions of paragraph 1. (b) and (c) of this Article, where the payer of the income does not have information relating to the part of the results distributed or to the percentage of the assets invested directly or indirectly corresponding to the income-generating securities or claims of the provisions of paragraph 1 (a), the entire yield shall be deemed to be derived from such income or assets.

However, those required for the provision of information may, in relation to the income provided for in paragraph 1 (b) and (c) of this Article, choose to provide information of the total amount distributed and of the total amount obtained in the transmission or redemption of shares or units of collective investment institutions, respectively.

Article 47. Required to supply information.

1. The persons or entities referred to in Article 45 of this Regulation shall be required to supply information, in particular the following:

(a) In the interest payment, or any other agreed remuneration, of accounts in financial institutions, the financial institution that satisfies them.

b) In the payment of coupons of financial assets, as well as in the redemption or redemption, exchange or conversion of those, the issuer of the securities.

However, in the event that a financial institution is entrusted with the materialisation of the above transactions, the obligation shall be the responsibility of that financial institution.

(c) In the performance of the transmission of financial assets, the financial institution acting on behalf of the transferor.

d) Dealing with securities of Public Debt, the managing entity of the Public Debt Market in Annotations that intervenes in the transaction.

e) In the distribution of results of collective investment institutions, the management company or the investment company. In the case of collective investment institutions domiciled abroad, the trading entity or the intermediary authorised for marketing.

(f) In the transmission or redemption of shares or units of collective investment institutions, the management company or the investment company or, where appropriate, the financial intermediary that mediates the transfer. In the case of collective investment institutions domiciled abroad, the trading entity or the intermediary authorised for marketing.

2. Where the income referred to in Article 46 of this Regulation is collected by the entities to which the income allocation scheme laid down in Article 8.3 and in Section 2 of Title X of Law 35/2006 applies, of 28 November, of the Tax on the Income of the Physical Persons and of partial modification of the laws of the Taxes on Societies, on the Income of Non-Residents and on the Heritage, provided that the amount of the income is attributable to a natural person resident in another Member State, these entities shall be required to supply information.

These entities will be eligible for the provision of information when they effectively pay the income to their resident members in another EU Member State. In the case of exercising such an option, they shall communicate to the tax administration, which shall issue, at the request of the institution, a certification certificate of that option.

3. By way of derogation from the above paragraphs, the persons or entities mentioned above shall not be required to provide information where the income is perceived by a natural person who can prove:

(a) Who pays or averages in the payment of income, within the meaning of Article 45 of this regulation.

(b) acting on behalf of a legal person, an entity subject to taxation in accordance with the general rules on the taxation of undertakings or a collective investment institution governed by Directive 85 /611/EEC.

(c) acting on behalf of an entity without legal personality, not subject to taxation in accordance with the general rules of taxation of undertakings or which does not have the consideration of an institution for collective investment regulated by Directive 85 /611/EEC, whether or not it is an entity for the allocation of income in accordance with Spanish legislation.

In this case, the natural person must communicate the name and address of that entity to the person or entity from whom the income is obtained, which, in turn, will transmit such information to the tax administration.

d) acting on behalf of another natural person. In this case, you must inform the person or entity of who obtains the identity of that natural person in accordance with Article 49.a) of this regulation.

Article 48. Information to be supplied.

1. The tax authorities referred to in the previous Article shall provide the tax administration with the following information:

(a) The identity and residence of the physical person receiving the income, in accordance with the procedure laid down in Article 49 of this Regulation.

b) The account number of the income recipient.

c) The identification of the credit that gives rise to the income.

d) The amount of the rent.

2. Persons or entities who pay or mediate in the payment of the income referred to in Article 46 of this Regulation to entities without legal personality established in another Member State of the European Union, or not subject to the imposition of an agreement with the general rules for the taxation of undertakings in another Member State or which do not have the consideration of collective investment institutions governed by Directive 85 /611/EEC, whether or not they are entities in the allocation of income, according to the Spanish legislation, must communicate the name and address of the institution, as well as the amount of rents.

Article 49. Identification and residence of the recipients of natural persons resident in other Member States of the European Union.

Persons or entities who, in the course of their economic activity, pay the income provided for in Article 46 of this Regulation, must identify the person who is a physical person, as well as their place of business. residence as follows:

(a) Identity of the perceptive natural person residing in another Member State of the European Union according to the following criteria:

1. For contracts formalised before 1 January 2004, the recipient shall be identified by his name and address, using the information at his disposal, taking into account the rules in force in the Spain and, in particular, the provisions of Law 19/1993 of 28 December 1993 on certain measures for the prevention of money laundering.

2. For formalised contracts or transactions carried out without a contract, as from 1 January 2004, the recipient shall be identified by his name and address and, if available, by the tax identification number. This information shall be obtained from the passport or the official identity document. Where the address does not appear in the documents, the address shall be obtained from any other supporting document presented by the recipient.

Where the tax identification number is not included in the passport, in the official identity document or in any other evidence presented by the recipient, the identity shall be completed by reference to the date and place of birth appearing on the passport or official identity document.

(b) Residence of the perceptive natural person residing in another Member State of the European Union according to the following criteria:

1. For contracts formalised before 1 January 2004, the residence of the person receiving the physical person shall be credited in accordance with the data available, taking into account the rules in force in Spanish territory and, The provisions of Law 19/1993 of 28 December.

2. For formalised contracts or transactions carried out without a contract, as from 1 January 2004, the residence of the recipient shall be determined taking into account the address entered in the passport or in the the official identity document or, if necessary, on the basis of any other evidence submitted, as provided for in the following paragraph.

Where natural persons present a passport or an official identity document issued by a Member State and declare to be resident in a third country, the residence shall be determined on the basis of a certificate of residence (a) the term of office of a person who is a member of the competent authority of the third country in which the natural person declares a resident. If no such certificate is presented, the residence shall be deemed to be situated in the Member State which issued the passport or any other official identity document presented.

Subsection 6. Other Information Obligations

Article 50. Obligation to report on the constitution, establishment, modification or extinction of entities.

Public records holders shall submit monthly to the tax authorities a statement of information in which they shall include entities whose constitution, establishment, modification or extinction have registered during the previous month.

Article 51. Obligation to report on persons or entities who have not communicated their tax identification number or who have not identified the means of payment used when awarding documents or documents where the acts or contracts have been concluded by the notaries.

1. The General Council of the Notary shall submit a monthly information statement to the tax administration, including the name of the persons or persons or entities in whose jurisdiction the court is to be appointed. representation acts in the provision of scriptures or documents in which acts or contracts are formalized which have as their object the declaration, constitution, acquisition, transmission, modification or extinction of the domain and the other real rights on immovable property or any other act or contract with a tax transcendence, in which the Following circumstances:

a) That they have not communicated their tax identification number.

b) That they have not identified the means of payment used by the parties, when the consideration has been in whole or in part in money or sign representing it.

2. Each information declaration shall be submitted before the end of the month and shall cover the operations carried out during the preceding month.

Article 52. Obligation to report on subsidies or allowances resulting from the exercise of agricultural, livestock or forestry activities.

1. Public or private entities which grant or recognise grants, compensation or aid arising from the exercise of agricultural, livestock or forestry activities shall be required to submit to the competent authority of the Administration an annual declaration of those satisfied or paid during the previous year.

When the entity does not have its residence in Spain, the obligation referred to in the preceding paragraph must be fulfilled by the resident entity entrusted with the management of the grants, indemnities or aid on behalf of that person.

2. The declaration shall contain, in addition to the particulars identifying the declarant and the character with which it intervenes in relation to the grants, allowances or aid included in the declaration, a nominative relationship between the Recipients with the following data:

a) Name, surname or social reason or full name and tax identification number.

b) Amount, type and concept of the grant, compensation or aid paid or paid.

3. For the purposes of their inclusion in the relevant declaration, such grants, allowances or aid shall be deemed to be satisfied on the day on which the corresponding payment order is issued. If no payment order exists, they will be satisfied when the payment is made.

Article 53. Obligation to report on contributions to social security systems.

The following persons or entities shall submit to the tax administration an annual declaration, with the content indicated:

(a) The pension fund managing entities, which shall include individually the members of the plans attached to such funds and the amount of the contributions to them, whether they are made directly by them, by persons authorised or by the promoters of those plans.

(b) Promoters of pension schemes making contributions to them, which shall include the members of the pension scheme for whom they made their contributions and the amount contributed for each participant.

(c) The representative of pension funds domiciled in another EU Member State who develop employment pension schemes in Spain subject to Spanish legislation, which shall include the members of the plans attached to such funds and the amount of the contributions to them, either directly by them, by authorised persons or by the promoters of the said plans.

(d) Companies or entities that implement pension commitments through an insurance contract, including business social security plans, which will be individually included by persons for whom they made contributions and the amount corresponding to each of them.

(e) Insurance companies forming business social security plans, which shall include the insured persons and the amount of the contributions to them, whether they are made directly by them or by the policy makers of the above plans.

(f) Social Welfare Mutual Funds, which shall be individually included by the mutualists and the amounts paid by them for the coverage of contingencies which, in accordance with Articles 51, 53 and provisions Additional ninth and eleventh of the Law 35/2006, of 28 November, of the Tax on the Income of the Physical Persons and of partial modification of the laws of the Taxes on Societies, on the Income of Non-Residents and on the Heritage, may be subject to a reduction in the tax base.

(g) Insurance companies which place private insurance on a market which may be subject to a reduction in the tax base, which shall include individual policy holders and the amount of premiums, whether or not they are made directly by them or by authorized persons.

h) Insurance entities that market insured forecast plans, which will individually include the policyholders and the amount of premiums paid.

Article 54. Obligation to report on financial transactions related to real estate.

The entities that they grant or intermediate in the granting of loans, whether they are mortgage or other, or intervene in any other form of financing of the acquisition of a real estate or of a real right over a good property, shall provide an annual information statement relating to such operations with the following data:

a) Name and last name or social reason or full name and tax identification number of the borrowers.

b) Social reason or full denomination and tax identification number of lenders.

c) First and last name or social reason or full name and tax identification number of the intermediaries, if any.

(d) Name and last name or social reason or full name and tax identification number of the parties in other financial transactions directly related to the acquisition of real estate or real rights over real estate.

e) Total amount of the loan or transaction, amounts that have been met in the year in interest and capital amortization.

f) Year of constitution of the loan or operation and period of duration.

g) Indication of whether the recipient of the transaction has indicated a willingness to dedicate the building to its usual home.

h) cadastral reference.

i) Value of property valuation.

Section 3. Individual Requirements for Obtaining Information

Article 55. General provisions.

1. The individual information requirements of the Tax Administration shall be notified to the required tax liability and shall include:

(a) The name or name or full name or full name and tax identification number of the tax obligor to supply the information.

b) The period of time referred to by the required information.

c) Data regarding the facts about which information is required.

2. Information requirements shall be granted not less than 10 days from the day following that of the notification of the requirement, in order to provide the information requested.

However, where the action for obtaining information is carried out by the inspection or collection bodies, it may be initiated immediately, even without prior written request, if the information is justified by the the nature of the data to be obtained or the actions to be carried out and the acting body is limited to examining documents, elements or supporting documents to be available to it. In the case of documents, elements or supporting documents which are not to be made available to those bodies, the persons or entities required shall be granted a period of not less than 10 days from the day following that of the notification of the request, to provide the requested information or to provide the necessary facilities to the inspection or collection bodies acting in order to be able to obtain it directly.

Article 56. Requirements for certain authorities subject to the duty to report and collaborate.

The individualized information requirements that are made to the entities and bodies referred to in Article 94.3 and 4 of Law 58/2003 of 17 December, General Tax, will be carried out directly by the superior hierarchical of the acting body seeking to obtain the information.

In such cases, the acting body seeking to obtain the information shall address a duly justified request to the competent body to make the request.

In the field of State competence, the body responsible for carrying out the information requirements referred to in Article 94.3 of Law 58/2003 of 17 December, General Tax, will be the Director General, the department directors or delegates of the State Tax Administration Agency on which the acting body requesting the information is dependent. The body responsible for carrying out the requirements referred to in Article 94.4 of Law 58/2003 of 17 December, General Tax, shall be the director-general or competent department.

Article 57. Procedure for making certain requirements for entities engaged in banking or credit traffic.

1. In the case of information requirements requiring the knowledge of movements of accounts or transactions referred to in Article 93.3 of Law 58/2003 of 17 December 2003, General Tax, the inspection or inspection bodies collection may request information from the affected tax authorities, holders or authorised tax authorities, or require them directly from the banking or credit institutions with which they operate without the need to notify such a requirement to the the tax authority to which the information required is concerned.

To directly require the information referred to in the preceding paragraph to the bank or credit institution it will be necessary to obtain prior authorization from the competent body or the consent of the tax obligor. The application for authorisation must be duly justified and give rise to the reasons for the direct requirement of the institution, as well as the source, where appropriate, of failing to notify the authority of the requirement. tax.

The authorization shall enable to effect the requirement relating to the movements of accounts or financial transactions, as well as the subsequent requirements relating to the supporting documentation thereof, and to the name and Name or full name of the persons or entities and the identification of the accounts to which the origin or destination of the movements, cheques or other orders of charge or payment relate, even if such checks or orders they have been replaced or have their origin in others of the same or different amount.

In the field of State competence, the authorization referred to in the preceding paragraph shall be the responsibility of the director of the department or the delegates of the State Administration of Tax Administration of which the body is responsible. The current requesting authorization.

2. The requirement shall be notified to the requested entity and shall specify the accounts or transactions which are the subject of the requirement, the tax authorities concerned and, where appropriate, the extent of the time period to which it relates.

The data requested may relate to the active or passive operations of the various accounts, to all or part of their movements, during the period of time to which the requirement relates, and to the remaining operations that have occurred. The actions may also be extended to documents and other records relating to the data requested.

The requirement shall also specify how the actions are to be performed, in accordance with the provisions of the following paragraph, and the contribution of the data in computerised support may be requested in accordance with the Generalized usage formats.

3. The information provided for in this Article may be carried out by means of a request to the institution to provide the data or background to which it has been sent or by way of personation in its office, office or office for examine the documents in which they are based.

The requested entity must provide the requested data within the time limit granted for this purpose, which may not be less than 15 days from the day following the notification of the requirement. That same period shall be at least between the notification of the requirement and the initiation, where appropriate, of the proceedings in the offices, offices or offices of the obligor to supply the information.

4. In cases of indistinct or joint accounts on behalf of several persons or entities, in the plural and other similar cases, the request for information on one of the co-holders or authorised persons shall involve the availability of all movements of the account, deposit or transaction, but the tax administration may not use the information obtained from another holder or authorized person without prior to the formalities provided for in this article.

Section 4. Transmitting Data with Tax Transcendence by the Tax Administration

Article 58. Transmission of data with tax relevance by electronic, computer and telematic means.

1. The transmission of data with a tax significance by electronic, computer or telematic means will be in line with the provisions of Royal Decree 263/1996 of 16 February 1996, which regulates the use of electronic techniques, computer and telematics by the General Administration of the State.

2. The transmission of data by such means to a public authority or an entity governed by public law shall be carried out at the request of the body or entity that needs the information to process the procedure or action. The request shall identify the required data, its holders and the purpose for which it is required. It shall also be stated that the express consent of the holders concerned or of the corresponding authorisation is available in those cases where one or the other is necessary.

The request and receipt of the data shall be recorded in the file by the receiving organ or body. For the purpose of verifying the origin and authenticity of the data by the audit and control bodies, mechanisms shall be provided for the aforementioned bodies to access the data transmitted.

TITLE III

Principles and general provisions of the application of taxes

CHAPTER I

Organs and competencies

Article 59. Criteria for the allocation of competence in the field of tax administrations.

1. The territorial jurisdiction in the application of the taxes shall be attributed in accordance with the provisions of article 84 of Law 58/2003 of 17 December, General Tax.

2. In the field of the same tax administration, the communication of a change in the tax domicile, provided that such a criterion is the one determining the competence of the body, or the change of membership to another body, will produce the following effects in relation to the competence of the administrative bodies:

(a) The functions of application of the taxes, including those relating to earlier obligations, shall be exercised from that time on by the body corresponding to the new tax domicile or by that which is the addressee of the change of attachment, respectively.

(b) Procedures which are in the process of being processed at the time when the change of domicile or membership takes place, shall be continued and completed by the new competent body. For this purpose, the necessary background shall be referred to the body.

However, where a procedure for the application of the taxes had been initiated before the new domicile has been issued, that communication shall have effects in relation to the competence of the body. the administrative authorities of the Member States of the Member States of the Member States of the Member States of the Member States of the Member States of the Member States of the Member States of the European Union. before the communication will be continued and finalized by the organ that the viniese processing as long as the check file for the change of address is not resolved. The foregoing shall not prevent the tax administration from initiating at any other time a procedure for checking the tax domicile of the tax liability.

3. The provisions of paragraph 2 (b) above shall not apply in the case of proceedings and procedures for the inspection and declaration of liability in respect of which the tax domicile determining the jurisdiction of the acting body shall be the which corresponded at the beginning of the proceedings and proceedings, including in respect of earlier obligations, without the change in the tax domicile or the change in the jurisdiction of the acting body in respect of the procedures already initiated prior to the communication of the change of address or membership. This competence shall be maintained even if the actions have to be continued against the successor or successors of the tax obligor.

4. In the case of non-resident tax payers without permanent establishment in Spain, the tax administration body in whose territory the seat is located shall be competent, the representative of the tax liability, the person responsible, the retainer, the depositary or the manager of the goods or rights, or the payer of the income of the non-resident, without prejudice to the provisions of the rules of each tax.

5. The rules of specific organisation may lay down the terms in which the staff responsible for the application of the taxes may take action outside the competence of the body to which they are dependent.

6. In the field of competence of the State, the Director General of the Catastro and the directors of the department of the State Administration of Tax Administration may modify in a reasoned manner the jurisdiction resulting from paragraphs 2, 3 and 4. above.

Article 60. Rights and duties of staff in the service of the tax administration.

1. In the terms laid down in Law 58/2003 of 17 December, General Tax, the officials of the tax administration shall be considered as agents of the authority in the performance of their duties, for the purposes of the responsibility the administrative and criminal courts of those who offer resistance or commit an attack or contempt against them, in fact or in word, during or on the occasion of service.

The authorities and entities referred to in Article 94 of Law 58/2003 of 17 December, General Tax, and those who, in general, exercise public functions, will be obliged to provide to officials and other staff of the organs of the tax administration the support, assistance, assistance and protection necessary for the exercise of their functions.

In case of non-compliance with the obligation referred to in the preceding paragraph, the act shall be transferred to the bodies with legal advice to exercise, where appropriate, the actions that they have taken. In the area of competence of the State they shall be competent to agree to the transfer of the bodies to be determined by the specific rules of organisation.

2. Each tax authority shall provide the staff at its service with the relevant document of their status in the performance of their duties.

3. Where the staff at the service of the tax authorities are aware in the course of their actions of actions which may result in evidence of fraud in obtaining or receiving aid or grants from public or Union funds They shall record them in due diligence and shall bring it to the attention of the competent body or, as the case may be, the judicial authority or the Prosecutor's Office.

In addition, the staff at the service of the tax administration will bring to the attention of the judicial authority or of the Fiscal Ministry through the competent authority the facts that they know in the course of their actions that may be the constituent of non-perseable offences only at the request of the person concerned.

4. All staff at the service of the tax administration shall be obliged to the strictest and most complete secrecy with respect to the data, reports or records known to them for their position or job.

Such information shall be reserved and shall only be communicated to those who, by reason of their powers, are involved in the procedure in question. The results of the proceedings may be used in any case by the body which has carried out the proceedings and by other bodies of the same tax administration in order for the proper performance of their duties in respect of the same or other obligations. tributaries.

5. The data, reports or records obtained in the course of the proceedings may be used where necessary for the issuance of reports, opinions or assistance requested from other bodies, administrations, persons or entities, without prejudice to the Article 95.1 of Law 58/2007, of 17 December, General Tax.

6. Officials and staff at the service of the tax administration shall not be required to declare as witnesses in civil proceedings or in criminal proceedings, for offences which may be pursued solely at the request of a party, where they are unable to do so. without violating the duty of stealth that they are obliged to keep.

Article 61. Exercise of powers in the application of taxes.

1. The powers which may be exercised in the various proceedings and procedures for the application of the taxes shall be the responsibility of the officials and other staff at the service of the tax administration involved in such proceedings and procedures.

2. The rules of specific organization may regulate intervention in the conduct of proceedings and procedures for the application of the taxes of officials and other staff to the service of the tax administration who are employed by Working in organs with different functions.

3. Within the framework of the instruments for the exchange of information provided for in the international conventions to avoid double taxation and international agreements and conventions on mutual assistance in the field of taxation, the competent authorities mutual assistance shall be provided and shall exchange the data necessary for the application of the taxes.

The tax authorities of the State tax administration may take action at the request of the competent authorities of other States. Officials from those States may be present in the course of such proceedings, subject to the authorization of the Spanish competent authority. Also, officials of the Spanish State Tax Administration may move to other States in the framework of requests for information made by the Spanish competent authority or to participate in simultaneous tax controls.

Evidence or information provided by the competent authorities of other States may be incorporated with probative value into the appropriate procedure.

4. The implementing bodies of the tributes may carry out the actions necessary for the implementation of the administrative or judicial decisions.

Where the decision has ordered the action to be retrofitted, the procedure for applying the taxes in which the act has been cancelled until its termination, in accordance with its rules, shall continue. regulatory.

CHAPTER II

General principles of application of taxes

Section 1. Information and assistance to tax authorities

Article 62. Information and tax assistance.

The tax administration will promote and facilitate the tax authorities to comply with their obligations and the exercise of their rights, making information and tax assistance services available to them.

Subsection 1. Activities Of Tax Information

Article 63. Information actions.

1. The actions of information shall be carried out on its own initiative by the publication of the updated texts of the tax rules and the administrative doctrine of greater importance or by means of the sending of communications, among other means.

2. These actions must also be carried out, at the initiative of the tax liability, by responding to requests for tax information, whatever the means by which they are made.

Where greater dissemination is appropriate, general information may be offered to social groups or institutions that are interested in their knowledge.

In cases where requests for information are made in writing, the name or full name or business name and the tax identification number of the tax obligation must be included, as well as the right or the tax liability that affects you in respect of which the information is requested.

3. In response to requests for tax information, including those relating to withholding, revenue to account or impact, the Administration shall communicate the existing administrative criteria for the application of the rules tax, without that response being an object of appeal.

The actions of information and the replies to requests for information shall have the effects provided for in Article 179.2.d) of Law 58/2003 of 17 December, General Tax.

The failure to respond to requests for information within the time limits set out in Article 64 of this Regulation shall not imply acceptance of the criteria expressed in the application.

4. In the field of State competence, the actions of tax information shall correspond to the State Tax Administration Agency when they relate to matters falling within its competence, except where it relates to matters relating to the application of taxes developed by another body or entity.

Article 64. Processing of requests for information.

1. Requests for tax information made in writing which may be the subject of an answer from the documentation or background in the competent body shall be answered within the maximum period of three months and in the A reference shall be made, in any case, to the rules applicable to the subject matter of the application.

2. Where applications for written tax information are received by a tax administration which is not competent for the purpose of the matter, it shall be forwarded to the competent authority and shall be communicated to the person concerned.

Subsection 2. Rd Written Tax Queries

Article 65. Competent body for the defence of written tax consultations.

In the field of State competence, the competence to answer the consultations referred to in this subsection shall be the responsibility of the General Tax Directorate of the Ministry of Economy and Finance, without prejudice to the Article 88.8 of Law 58/2003 of 17 December, General Tax.

Article 66. Initiation of the procedure for the defence of written tax consultations.

1. The consultations shall be made by the tax authority in writing addressed to the body responsible for its defence, which shall contain at least:

(a) First and last name or social reason or full name, tax identification number of the tax obligor and, where applicable, the representative.

b) Manifestation of whether or not a procedure, resource or economic-administrative complaint related to the regime, classification or tax classification is being processed at the time of the submission of the document is the subject of the consultation, unless it is formulated by the entities referred to in Article 88.3 of Law 58/2003 of 17 December, General Tax.

c) The object of the query.

d) In relation to the question raised in the consultation, the background and circumstances of the case will be clearly expressed and with the necessary extension.

e) Place, date and signature or accreditation of the authenticity of your will expressed by any valid means in law.

2. In the case of action by means of a representative, evidence of representation shall be provided.

3. The application may include an address for the purposes of notifications and may be accompanied by the other information, elements and documents which may contribute to the formation of a judgment by the tax administration.

4. For the purposes of this Article, the standard documents approved by the Tax Administration shall be valid.

5. Consultations may be held using electronic, computerised or telematic means provided that the identification of the persons or entities referred to in paragraph 1.a) is ensured by an electronic signature recognised by the Administration.

In this case, the other data, elements and documents that may contribute to the formation of judgment by the tax administration may be presented on paper.

6. Enquiries may be sent by fax. In such a case, within 10 days of their referral, the original documentation shall be submitted by the means set out in paragraphs 1 or 5 of this Article. If the original documentation is submitted within that period, the date of submission shall be that of the fax. If the documentation is not sent within that period, the query will be unsubmitted and will be archived without further processing.

7. If the application does not meet the requirements set out in paragraphs 1 and 2 of this Article, the tax obligation or the entities referred to in Article 88.3 of Law 58/2003 of 17 December, General Tax, shall be required to a period of 10 days, counted from the day following that of the notification of the requirement, shall be remedied by the defect with the indication that failure to meet the requirement within the prescribed period shall be followed by the withdrawal of the consultation and shall be closed without delay. more processing.

8. If the consultation is made after the completion of the time limits laid down for the exercise of the right, for the submission of the declaration or self-settlement or for the fulfilment of the tax obligation, it shall be inadmissible and this circumstance shall be communicated to the tax obligor.

Article 67. Processing of the procedure for the defence of written tax consultations.

1. During the processing of the procedure, the documentation or information deemed necessary for the response may be required from the tax authority.

2. In addition, it may be requested from other management centres and bodies for reports deemed relevant for the training of the criterion applicable to the case raised.

Article 68. Response to written tax queries.

1. When the response to the query incorporates a change of administrative criteria, the Administration must motivate that change.

2. Where the consultation has been made by any of the entities referred to in Article 88.3 of Law 58/2003 of 17 December, General Tax, its response shall not have any binding effect on those members or associates than on the the time to formulate the consultation were the subject of a procedure, resource or economic-administrative complaint initiated before and related to the questions raised in the consultation in accordance with the provisions of the Article 89.2.

Subsection 3. Information on the basis of acquisition or transmission of real estate

Article 69. Information on the basis of the acquisition or transfer of immovable property.

1. In the case of taxes on the acquisition or transfer of immovable property and the taxable amount of which is determined by the actual value of such assets, the tax authorities may ask the tax authorities for information on the value of the property. they are located within the territory of their jurisdiction.

This information will have binding effects on the terms provided for in Article 90.2 of Law 58/2003 of December 17, General Tax, when it has been provided by the tax administration of the tax that (a) the acquisition or transfer and in relation to the immovable property located within the territory of its jurisdiction.

2. Applications shall be made in writing, in which they shall be expressed clearly and with the necessary extension:

(a) First and last name or name or full name, tax identification number of the applicant and, where applicable, the representative. In the case of action by means of a representative, the supporting documentation of the representation shall be provided.

b) Nature of the good, location and technical and physical characteristics that may contribute to its correct assessment for tax purposes by the tax administration.

c) Place, date and signature or accreditation of the authenticity of your will expressed by any valid means in law.

3. The applicant may include an address for the purposes of notifications, as well as the estimation of the assessment of the good to which the application relates.

4. The competent body may require the person concerned to provide the documentation it deems necessary for the assessment of the immovable property. It may also request reports from other management centres and bodies it considers relevant.

5. Applications may be submitted using electronic, computerised or telematic means provided that the identification of the persons or entities referred to in paragraph 2.a) is ensured.

6. The deadline for answering these requests for information will be three months.

Subsection 4. Issuance Of Tax Certificates

Article 70. The tax certificates.

1. A tax certificate shall mean the document issued by the tax administration stating facts relating to the tax situation of a tax liability.

2. Certificates may, inter alia, provide evidence of the presentation of declarations, self-actions and communications of specific data or extremes contained therein, the census situation, the fulfilment of tax obligations and the the existence or absence of any outstanding debts or penalties that are found in the tax administration's databases.

3. The facts or data to be certified shall relate exclusively to the tax liability referred to in the certificate, without being able to include or refer to data relating to third parties unless the purpose of the certificate requires such inclusion.

4. No data relating to tax obligations in respect of which the right of the Administration has been prescribed for determining the tax liability may be certified by timely settlement.

5. As long as the deadline for compliance with the tax obligations has not expired, no certificate of compliance with the tax obligations may be issued.

Article 71. Application for tax certificates.

1. Tax certificates shall be issued:

(a) At the request of the tax obligor to which the certificate relates.

b) At the request of an administrative body or any other person or entity concerned that requires the certificate, provided that such request is provided for in a law or has the prior consent of the obligor tax.

2. When the certificate is requested by proxy, the representation must be accredited.

3. When obtaining a tax certificate from the State Tax Administration Agency for the processing of a procedure or administrative action, the public administration that requires it must request it. directly and shall state the law which enables the application to be made or which has the prior consent of the tax obligation. In such cases, the applicant public administration may not require the transfer of the certificate to the tax obligation. The State Tax Administration Agency shall not issue the certificate at the request of the obligor when it is aware that it has been referred to the corresponding public administration.

Article 72. Content of the tax certificates.

1. Tax certificates shall contain at least the following data and circumstances:

(a) First and last name or social reason or full name, tax identification number and tax domicile of the tax obligor.

(b) The circumstances, obligations or requirements to be certified. Where, by means of a certificate, compliance with certain circumstances of a tax nature required by the regulatory standard of the certificate is to be established, those circumstances shall be expressly stated.

Certifications will be positive when the full circumstances, obligations or requirements required for the regulatory regulation of the certificate are fulfilled. For these purposes, a generic indication of the effects shall be sufficient.

When certifications are negative, the circumstances, obligations or requirements that are not met must be indicated.

When the data declared or communicated by the tax obligor does not match those verified by the Administration, the latter shall be certified.

(c) The absence of the information requested in the databases of the tax administration or the failure to provide such information, where the information contained in paragraph (b) cannot be certified.

(d) Place, date and signature of the competent authority for their issue and the secure code of verification.

Article 73. Issue of the tax certificates.

1. The competent authority of the tax administration shall issue the certificate within 20 days, unless a different time limit has been laid down in the rules governing the certificate. The certificate shall be sent to the place indicated for that purpose in the application or, failing that, to the tax office of the tax obligor or his representative.

Unless otherwise stated, the failure to issue a certificate in time will not determine that it is understood to be positive.

2. The tax certificate may be issued on paper or through the use of electronic, computer and telematic techniques.

In the field of competence of the State, where the certificate is requested at the request of an administrative body, it shall be issued by telematics and, if it is issued in an automated manner, the provisions of the Articles 82 to 86 inclusive. For this purpose, data transmissions shall replace the tax certificates and shall apply as provided for in Article 58.

3. The content, authenticity and validity of the certificate may be verified by connection with the tax administration's website, using the secure verification code on the certificate. Where the recipient of the certificate is a public administration, such verification shall be compulsory.

4. Once the certificate has been issued, the tax authority may express its disagreement with any of the data forming part of its contents within 10 days from the day following that of its receipt, by means of a written statement of (a) who requests the modification of the certificate addressed to the issuing body, to which the test elements which he considers appropriate to prove his application are attached.

If the organ that issued the certificate incorrectly estimates the certificate issued, it will issue a new one within 10 days. If it is not considered appropriate to issue a new certificate, it shall communicate it to the tax obligor with an expression of the grounds on which it is based.

Article 74. Requirements for certification to meet the current tax obligations.

1. For the issue of the certificate regulated in this article, it is understood that the tax liability is in the current of its tax obligations when the concurrency of the following circumstances is verified:

(a) Being discharged from the Census of Employers, Professionals and Reholders, in the case of persons or entities required to be in that census, and to be discharged in the Tax on Economic Activities, in the case of of non-exempt taxable persons.

(b) To have submitted the self-results corresponding to the Income Tax of the Physical Persons, the Company Tax or the Income Tax of Non-Residents.

(c) Haber submitted the autoliquidations and the annual summary statement corresponding to the tax obligations to make payments on account.

(d) The statement of the autoliquidations, the annual summary declaration and, where applicable, the summary declarations of intra-Community value added tax transactions.

e) Haber submitted the declarations and self-accounts corresponding to the local taxes.

(f) Haber has made the statements required in general in compliance with the obligation to supply information in accordance with Articles 93 and 94 of Law 58/2003 of 17 December, General Tax.

g) Not to maintain with the issuing tax authority the certificate of debts or tax penalties in the executive period, except in the case of debts or tax penalties that are deferred, split or whose execution was suspended.

h) Do not have pending civil liability arising from crime against public finances declared by a firm judgment.

2. When the certification is issued that the tax obligations are met, the positive or negative character of the certification must be indicated.

3. The circumstances referred to in paragraphs (b) to (e), inclusive, of the preceding paragraph shall relate to autoliquidations or statements whose time limit for filing has expired in the 12 months preceding the two months immediately preceding the preceding two months. to the date of the certification.

4. The circumstances referred to in paragraph 1 shall be certified by each tax authority in respect of the obligations for which it is competent.

Article 75. Effects of tax certificates.

1. The tax certificates shall be of an information nature and no appeal may be brought against them, without prejudice to their failure to agree in accordance with Article 73.4 and the resources which may be brought before them. against administrative acts which are subsequently issued in relation to such information.

Tax certificates shall produce the effects on them and those laid down in the rules governing their requirements.

2. Unless the specific rules of the certificate establish otherwise, the tax certificates shall be valid for 12 months from the date of their issue until such time as changes in the determining circumstances of the certificate are made. content, where it relates to periodic obligations, or for three months, where it relates to non-periodic obligations.

3. Certificates issued by telematic means shall have the same effect as those issued on paper. The handwritten signature shall be replaced by an electronically generated verification code that allows the verification of its content, authenticity and validity by means of access by telematic means to the files of the issuing body or body. The same effects will result in copies of the certificates when the above checks can be done using the verification code.

Article 76. Certificate on taxation of savings in the European Union.

1. For the purposes of the application of the exemption from the withholding tax provided for in Article 13.1.b) of Council Directive 2003 /48/EC of 3 June 2003 on taxation of savings income in the form of interest payments, the Tax administration, upon application by the person concerned, shall issue a certificate to the taxpayer for the income tax of the physical persons receiving income from a Member State which applies the withholding tax laid down in Article 11 of that Directive.

2. The certificate will contain the following data:

a) The recipient's name, address, and tax identification number.

b) Name and address of the person or entity that pays the income.

(c) The account number of the income recipient or, failing that, the identification of the credit.

3. The certificate, which shall be valid for a period of three years, shall be issued within the maximum period of 10 working days from your application.

Subsection 5. Rd Tax Assistance Actions

Article 77. Tax assistance actions.

1. The tax assistance will consist of the set of actions that the tax administration makes available to the obligated to facilitate the exercise of their rights and the fulfillment of their obligations. Among other actions, the tax assistance may consist of the confection of declarations, autoliquidations and data communications, as well as in the preparation of a draft declaration.

2. When the assistance materializes in the confection of declarations, self-actions and data communications at the request of the tax liability, the tax administration's action will consist of the transcription of the data provided by the the applicant and in carrying out the corresponding calculations. The model will be completed for review and for the verification of the correct transcription of the data and its signature by the obliged, if this is deemed appropriate.

3. In cases and in terms of the rules of each tax, assistance may also be provided by the tax administration of a draft declaration at the request of the tax liability.

For these purposes, the tax administration shall incorporate in the draft the working data in its possession that are necessary for the declaration, with the amount and the qualification provided by the obligor himself or by a third party that You must supply information with tax importance.

4. The data, amounts or ratings contained in the declarations, self-financing or communications of data made by the Administration or in the drafts that have been communicated to the tax obligation shall not bind the Administration in the exercise of the verification or investigation actions that may be carried out subsequently.

Article 78. Computer programs and use of telematic means in the assistance to the tax authorities.

1. The tax authorities will be able to provide the tax authorities with information technology programmes for the preparation and presentation of declarations, self-reporting and data communications. In the field of competence of the State these programmes shall be in accordance with the Order of the Minister for Economic Affairs and Finance to approve the corresponding model.

You will also be able to facilitate other assistance and assistance programs, in the framework of duty and assistance to the tax authorities, to facilitate their compliance with their tax obligations.

2. Assistance for the fulfilment of tax obligations may also be provided by telematics. The tax administration shall determine for each case, on the basis of the available means and the state of the technology applicable, the extent of such assistance and the manner and requirements for its benefit, as well as the cases in which such assistance is provided. by means of telematics is provided in an automated manner in accordance with the provisions of Article 84.

3. The use of these means should aim to achieve the greatest number of tax payers. To this end, the aid programmes and the services offered by telematics, where appropriate, will also be offered by other means to those who do not have access to those provided for in this Article whenever possible according to technical means. available.

Section 2. Social collaboration in the application of taxes

Article 79. Subjects of social collaboration in the application of taxes.

1. In accordance with the provisions of article 92 of Law 58/2003 of 17 December, General Tax, the Tax Administration will be able to make effective social collaboration in the application of taxes by concluding agreements with:

a) Other public administrations.

b) Entities that have the status of collaborators in the collection management.

c) Institutions and organisations representing sectors or social, labour, business or professional interests. For these purposes, the corporate organisations of the official collegiate professions are understood.

(d) Persons or entities carrying out economic activities, in relation to the telematic presentation of declarations, data communications and other tax documents corresponding to the Income Tax of the Natural Persons and the Tax on the Heritage of their Workers and, as the case may be, the corresponding family unit referred to in Article 82.1 of Law 35/2006 of 28 November of the Income Tax of the Physical Persons and of partial modification of the laws of the Taxes on Societies, on the Income of non-residents and on Heritage, and with regard to the provision of services and assistance to such workers.

e) Persons or entities carrying out economic activities, where their geographical location or commercial network may assist in the achievement of the purposes of the tax administration.

(f) Other persons or entities established by the Minister for Economic Affairs and Finance.

2. The social partnership agreements signed with the institutions and organisations referred to in paragraph 1 (c) above may extend their effects to persons or entities who are members of their collective, associate or members. To this end, the persons or entities concerned must subscribe to an individual document of accession to the agreement, where the acceptance of the full content of the agreement is expressly included.

However, the subscription of collaboration agreements by the corporate organizations of notaries and registrars will link all the collegiate professionals without the need for the individual adherence to these agreements. The agreement signed with the corporate organization will pick up this circumstance.

3. Failure to comply with the obligations assumed by the institutions, institutions and organisations which have concluded a partnership agreement shall entail the termination of the said agreement, subject to the instruction of the appropriate file, with a hearing of the interested.

Failure by a person or entity of the obligations assumed in the individual document of accession referred to in paragraph 2 above shall result in the exclusion of the person or entity from the agreement with the procedure and guarantees provided for in the preceding paragraph, and the individual authorisation shall be without effect.

4. The tax administration shall establish the conditions and conditions for subscribing to the social partnership agreements referred to in Article 92.2 of Law 58/2003 of 17 December, General Tax. In the field of State competence, they shall be established by order of the Minister for Economic Affairs and Finance.

Article 80. Object of social collaboration in the application of taxes.

The Minister of Economy and Finance will be able to establish other aspects to which social collaboration can refer in the application of taxes, other than those provided for in article 92.3 of Law 58/2003, of December 17, Tax General.

Article 81. Use of electronic, computer and telematics in social collaboration.

1. Where the implementation of social partnership actions is made possible through the use of electronic, computer and telematic means, the provisions of Articles 82 to 86 of this Regulation shall apply, inclusive.

2. In accordance with the provisions of article 92.4 of Law 58/2003 of 17 December, General Tax, the Tax Administration may lay down the conditions and conditions for social collaboration to be carried out through the use of electronic, computer and telematics techniques and means.

In the field of State competence, the Minister of Economy and Finance shall establish by ministerial order the requirements and conditions for the presentation and referral of declarations, communications or any other document with tax implications through the use of electronic, computer and electronic means and techniques in the framework of social partnership agreements.

Section 3. Use of electronic, computer and telematic means in tax performances and procedures

Article 82. Use of computer and telematics technologies.

The right to the protection of personal data in the terms laid down in Organic Law 15/1999, of 13 December, of 13 December, must be respected in the use of electronic, computer or electronic means. protection of personal data, in other specific laws governing the processing of information and in its implementing rules.

Article 83. Identification of the Acting Tax Administration.

1. The tax administration acting in the procedures and actions in which electronic, computer or electronic means and techniques are used may be identified by means of code systems or electronic signatures, which have been previously approved by the competent body and published in the appropriate official bulletin.

2. In the same way, the acting bodies and their holders may be identified, where the nature of the action or the procedure so requires. The exercise of their competence shall also be ensured.

3. The tax authorities shall publish in the Official Gazette the codes used to confirm the establishment with it of secure communications in networks opened by the citizens. Communications in closed networks will be governed by their specific rules.

Article 84. Automated action.

1. In the case of automated action, the competent body or bodies shall be established in advance for the definition of specifications, programming, maintenance, supervision and quality control of the information system. The body to be held liable for the purposes of challenge shall also be indicated.

2. In the case of automated action, the tax authority shall identify and ensure the authenticity of the exercise of its competence, with any of the following electronic signature systems:

(a) electronic means of public administration, body or public law entity based on electronic certificate meeting the requirements required by electronic signature legislation.

b) Secure verification code linked to the public administration, organ or entity, allowing in any case the verification of the authenticity and integrity of the document by accessing the archives of the the issuing body or body.

Each tax administration will determine the assumptions of use of one and another electronic signature system.

3. For the development of assistance activities for the tax authorities, the tax administration may establish automated services, such as the telematic identification to the collaborating entities in the collection, the participation in forced disposal procedures or the provision of electronic registration or representation records.

Article 85. Approval and dissemination of applications.

1. In the cases of automated action referred to in the preceding Article, computer applications carrying out processing of information the result of which is used by the tax authorities for the exercise of their powers and determining directly the content of the administrative proceedings, shall be approved in advance by means of a decision of the body to be held liable for the purpose of contesting the relevant acts administrative. In the case of non-hierarchically related organs of the tax administration, the approval shall be carried out by the common hierarchical higher body of the tax administration concerned, without prejudice to the powers of the tax authorities concerned. delegation established in the legal order.

2. Interested parties may be aware of the relationship of such applications through consultation on the relevant tax administration website, which shall include the possibility of secure communication as provided for in Article 83.3.

Article 86. Equivalence of documentary media.

1. Copies made in support of the role of administrative public documents issued by electronic means and signed electronically shall be considered as authentic copies, provided they include the printing of a secure code of electronically generated verification or other verification systems that allow the verification of their authenticity through access to the electronic files of the public administration, body or body.

2. Interested parties may know which documents are issued with a secure code of verification or other verification system to enable verification of the authenticity of their printed copy by electronic access to the files of the issuer. To this end, they will be published on the relevant tax administration website.

3. Tax administrations will be able to obtain electronic images of documents, with their same validity and effectiveness, through digitalization processes that guarantee their authenticity, integrity and preservation of the document image, will be aware. In such a case, the origin document may be destroyed unless a statutory or statutory rule imposes a specific conservation duty.

4. The electronic file is the set of electronic documents corresponding to an administrative procedure, whatever the type of information they contain.

The foliate of the electronic files may be carried out by means of an electronic index, signed or sealed by the Administration, body or entity acting, as appropriate. This index will ensure the integrity of the electronic file and will allow for its recovery whenever necessary, with the same document being admissible as part of different electronic files.

The referral of files may be replaced for all legal purposes by the making available of the electronic file, with the interested right to obtain a copy of the file.

CHAPTER III

Common rules on tax procedures and actions

Section 1. Special administrative procedures in the field of taxation

Subsection 1. First Initiation of Tax Proceedings and Procedures

Article 87. Initiation of trade.

1. The initiation of the proceedings and proceedings shall require agreement by the competent body for its initiation, on its own initiative, as a result of a higher order or a reasoned request from other bodies.

2. The initiation of the procedure shall be carried out by means of communication which must be notified to the tax or by person.

When provided for, the procedure may be initiated directly with the notification of the motion for a resolution or settlement.

3. The communication of initiation shall contain, where appropriate, in addition to the provisions of Article 97.1 of this Regulation,

following:

a) The procedure that starts.

(b) The subject matter of the procedure with an express indication of the tax obligations or elements thereof, and, where applicable, tax or settlement periods or a temporary scope.

(c) A requirement that, where appropriate, is made of the tax obligation and the time limit that is granted for its response or compliance.

d) The interruption of the statutory limitation period.

e) Where appropriate, the resolution or settlement proposal when the Administration has the necessary information to do so.

f) Where appropriate, the indication of the completion of another procedure of application of the taxes, when such termination is derived from the communication of initiation of the procedure being notified.

4. Except in cases of initiation by way of personation, the tax obligation shall be granted not less than 10 days from the day following that of the notification of the notice of initiation, in order for it to appear, the required documentation and the appropriate documentation, or make any claims as appropriate.

5. The tax declarations or self-actions that the tax obligation presents after the actions or proceedings have been initiated, in relation to the tax obligations and periods that are the subject of the action or procedure, in no case initiate a refund procedure and do not produce the effects provided for in Articles 27 and 179.3 of Law 58/2003 of 17 December 2003, without prejudice to the fact that, where appropriate, it is possible to carry out the the information contained in those declarations or self-measures.

Also, the income incurred by the tax liability after the commencement of the proceedings or proceedings, in relation to the tax obligations and periods under the procedure, shall be of a income on account of the amount of the settlement which, where appropriate, is practised, without this circumstance preventing the assessment of the tax infringements which may be applicable. In this case, no interest shall be payable on the amount entered from the day following that in which the income was made.

Article 88. Initiation at the request of the tax obligation.

1. The initiation of a procedure at the request of the tax authority may be carried out by means of self-validation, declaration, data communication, application or any other means provided for in the applicable legislation, which may be submitted on paper or by electronic, computer and telematic means where the technical availability of the Administration so permits.

2. Where the procedure is initiated by application, the application shall contain at least the following:

(a) First and last name or social reason or full name, tax identification number of the tax obligor and, where applicable, the representative.

b) Facts, reasons, and request in which the request is made.

c) Place, date and signature of the applicant or accreditation of the authenticity of his or her expressed will by any valid means.

d) Organ to which it is directed.

3. In the case of action by means of a representative, the supporting documentation of the representation shall be provided.

4. Where the procedure is initiated by application, the application may include an address for notification purposes.

5. The tax authorities shall make available to the tax authorities, where they have been previously approved, the standard models for self-validation, declaration, data communication, application or any other means provided for in the tax rules, preferably by telematic means, as well as in the offices concerned to make it easier for them to provide the data and information required or to simplify the processing of the relevant information. procedure.

6. Where the documents referred to in paragraph 1 are submitted on paper, the tax authority may obtain a sealed copy provided that it is supplied together with the originals. This copy shall consist of the place, date and time of presentation.

7. Where the person concerned makes the presentation of the documents referred to in the preceding paragraphs by means of media, electronic or telematic means or applications, the information required by the person concerned shall be recorded. Tax administration for the initiation of the procedure.

In these cases, the received will be issued according to the characteristics of the medium, medium, or application used.

When accompanying documentation is provided by computer, electronic or telematic means and the system does not allow direct input, the obligation must be submitted in any of the administrative records. provided for in the rules applicable within 10 days from the date of the filing, without the need for a prior administrative requirement, unless the specific rules provide for a different place or time limit. Such documentation shall duly identify the application or communication submitted by electronic, computer or electronic means or techniques.

Article 89. Healing.

1. If the initiation document does not meet the requirements set out in paragraphs 2 and 3 of the previous Article and those required, where appropriate, by the applicable specific rules, the person concerned shall be required to do so within 10 days from the date of entry into force. from the day following the notification of the requirement, subsane the missing or accompany the required documents, indicating that if they do not do so, the file will be withdrawn and the file will proceed without further processing.

2. All receipts by electronic, electronic and electronic means and techniques shall be provisional as a result of their processing. Where they do not comply with the design and other specifications laid down by the applicable rules, the declarant shall be required to subsane the defects within 10 days from the day following that of the notification of the requirement. that it suffers. After that period without having addressed the request, if there are any anomalies that prevent the tax administration from knowing the data, it shall, where appropriate, be given the withdrawal of its request or the obligation not to comply with the obligation and will proceed to the file without further processing.

3. Where the sub-healing requirements referred to in the preceding paragraphs have been addressed in time but the observed defects are not understood, the file shall be reported.

Subsection 2. ª processing of tax proceedings and procedures

Article 90. Place and time of the proceedings for the application of the taxes.

1. The actions to be carried out in the public offices shall be carried out within the official opening hours to the public and, in any case, within the working day.

2. If the actions are carried out at the premises of the tax force, the working day of the office or the activity carried out in them shall be respected. Where the consent of the tax obligation is measured, the actions may be carried out outside the working day of the office or the activity.

3. Where judicial authorization is available for the entry into the domicile of the constitutionally protected tax obligation, the actions shall be in accordance with the provisions of the authorization in relation to the day and the timetable for carrying them out.

4. Where the tax obligation is a person with a disability or a reduced mobility, the actions and procedures for the application of the taxes shall be carried out at the place which is more appropriate than those provided for in paragraphs 1 and 2. of this article.

Article 91. Extension and deferral of processing time limits.

1. The body to which the proceedings may be dealt with may, at the request of the tax authorities, grant an extension of the time limits laid down for the completion of formalities not exceeding half of those periods.

2. No more than one extension of the respective time limit shall be granted.

3. The following requirements will be required for the extension to be granted:

a) That is requested prior to the three days prior to the end of the deadline that is intended to be extended.

b) To justify the concurrency of circumstances that advise you.

c) That third-party rights are not harmed.

4. The extension shall be automatically understood to be granted by the middle of the period initially fixed with the submission of the application in time, unless the refusal is expressly notified before the end of the period prescribed for it. extend.

The express notification of the granting of the extension before the end of the initially fixed period may set a different and lower extension period than the one provided for in the preceding paragraph.

5. Where the tax obligation justifies the concurrency of circumstances which prevent him from appearing at the place, day and time that he has set him, he may request a postponement within three days of the date of notification of the requirement. If the circumstance preventing the appearance of the hearing occurs after the three-day period, the postponement may be requested before the date indicated for the appearance.

In such cases, a new date will be noted for the appearance.

6. The agreement to grant or refuse extension or deferral shall not be subject to an economic or administrative appeal or complaint.

Article 92. Documentation and ratification of third-party data.

1. Where data, reports, background and supporting documents are required of the tax obligation which is the subject of the procedure for the application of the taxes, in accordance with the powers laid down in the regulatory provisions of the procedure, such requirements may not be challenged by means of an independent economic-administrative action or complaint, without prejudice to the remedies against the administrative act dictated as a result of the corresponding procedure.

2. Where, in a procedure for the application of the taxes, the tax liability claims the inaccuracy or untruth of the data included in declarations or replies to requirements made in compliance with the obligation to supply information collected in Articles 93 and 94 of Law 58/2003 of 17 December, General Tax, shall make such an allegation within 15 days from the day following that in which the information is given to him or her by the Tax Administration by means of communication or diligence.

Article 93. Knowledge by the tax authorities of the state of processing of the procedures.

1. Tax authorities who are subject to a procedure may at any time request information from the state in which the processing of such a procedure is found.

2. The information must be requested in such a way that the name and the name or the name or full name and the tax identification number of the person or entity requesting it are recorded, as well as the signature of the tax or the accreditation of the authenticity of his will expressed by any other means.

The information shall preferably be provided by the same means used by the data subject and shall indicate the stage of the procedure, the last procedure and the date on which it was completed.

Article 94. Access to administrative files and logs.

1. The tax authorities who have been party to the proceedings may access the records and documents which form part of a file concluded in the terms and conditions laid down in Article 99.5 of Law 58/2003, 17 of December, General Tax.

2. The body which dealt with the file shall decide on the request for access within a maximum of one month. After this period of time without express reply to the request for access, the request may be deemed to be dismissed.

If the resolution is an estimate, the file of such access shall be recorded.

3. The right of access shall take the right to obtain copies of the documents for which the examination is authorized in accordance with the terms laid down in the following

.

4. Where the documents forming the file are stored by electronic, computer or telematic means, the person concerned shall be given access by such means provided that the technical availabilities permit, in accordance with the specifications and guarantees to be determined and with the provisions of the Organic Law 15/1999 of 13 December on the protection of personal data.

Article 95. Obtaining copies.

1. The tax obligation may obtain, upon request, copies of the documents appearing in the file, in accordance with the terms laid down in Article 99 of Law 58/2003 of 17 December, General Tax, during the manifest of the file, when access to files and administrative records of files completed or at any time in the award procedure. Extracts from supporting documents or documents may be made or other methods may be used to maintain the confidentiality of data which do not affect the tax obligation.

2. The competent authority shall provide copies in its offices and shall take due account of the relationship of the documents the copy of which is given, the number of pages and the receipt by the tax authority.

3. Where the concurrence of any of the circumstances referred to in Article 99.4 of Law 58/2003 of 17 December, General Tax, is recorded, the obtaining of copies shall be refused by means of a reasoned decision.

4. In cases where the documents contained in the relevant file or file are stored by electronic, computer or telematic means, the copies shall preferably be provided by those means or on the media. appropriate to such means, provided that the technical availabilities permit it.

Article 96. Proceedings for hearing and for allegations.

1. In the course of the hearing, the file shall be made clear to the tax authority, which shall include the actions taken, all the evidence held by the administration and the reports issued by other bodies. The arguments and documents which the tax authorities have the right to submit at any time prior to the hearing, which shall be taken into account by the competent bodies when drawing up the procedure, shall be incorporated. corresponding resolution or settlement proposal.

In such a procedure, the tax authority may obtain copies of the documents from the file, provide new documents and supporting documents, and make any such claims as it deems appropriate.

In the procedures in which the hearing procedure is dispensed with due to the provision of a post-settlement or settlement procedure, the tax administration shall notify the obligor proposal to make the submissions that it considers appropriate and in such a procedure the provisions of the preceding paragraphs shall apply.

2. If, before the expiry of the period of the hearing or, where appropriate, of the arguments, the tax authority has expressed its decision not to make claims or to provide new documents or supporting documents, the procedure shall be carried out and shall be left constancy in the file of such circumstance.

3. A hearing procedure or, where appropriate, the time limit for making claims, may be waived where no other facts or other allegations and evidence have been taken into account in the judgment and are taken into account in the judgment. interested.

When in accordance with the foregoing paragraph, the time limit for making claims is dispensed with, it shall also be dispensed with from the notification to the tax obligation of the motion for a resolution or settlement.

4. Once the hearing procedure has been carried out or, where appropriate, the case may not be incorporated into the file further evidence of the facts, unless it is shown that it is not possible to have contributed before the completion of the hearing. processing, provided they are provided before the resolution is issued.

5. After the hearing or, where appropriate, the case of allegations, the competent body for the proceedings shall be brought before the competent body to resolve, after assessment of the arguments which, if appropriate, have been made, the motion for a resolution or winding-up.

Subsection 3. Documentation Of Tax Performances and Procedures

Article 97. Communications.

1. The communications referred to in Article 99.7 of Law 58/2003 of 17 December 2003, General Tax, shall contain at least the following information:

(a) Place and date of issue.

b) First and last name or social reason or full name and tax identification number of the person or entity to which it is addressed.

c) Place to which it is directed.

d) Facts or circumstances that communicate or content of the requirement that is made by communication.

e) Authority to issue and name and sign the person issuing it.

2. Where the communication serves to notify the tax obligation of the commencement of a performance or procedure, the content shall also include the content provided for in Article 87.3 of this Regulation.

3. The communications shall be notified to the obligor and a copy shall remain in the hands of the Administration.

Article 98. Diligence.

1. In the proceedings referred to in 99.7 of Law 58/2003 of 17 December, General Tax, the following shall necessarily be stated:

(a) Place and date of issue.

b) Name and name and signature of the person at the service of the intervener tax administration.

(c) Name and surname and number of tax identification and signature of the person with whom, where appropriate, the actions are understood, as well as the character or representation with which he intervenes.

(d) Name and surname or social reason or full name and tax identification number of the tax obligor to which the actions relate.

e) Procedure or action on which the course is issued.

f) Facts and circumstances to be recorded.

g) Any allegations or statements with a tax relevance, if any, by the tax liability, including whether or not the conformity is to be included with the facts and circumstances specified.

2. The proceedings may include, inter alia, the following contents:

a) The initiation of the performance or procedure and the communications and requirements that are made to the tax obligors.

b) The results of the data collection actions.

c) The adoption of precautionary measures in the course of the procedure and the description of these.

d) The facts resulting from the verification of the obligations.

e) The representation granted by means of a personal statement of the tax obligor to the competent administrative body.

3. The proceedings may include the facts and circumstances of the initiation of another procedure or which must be incorporated in another procedure and, inter alia:

a) Actions or omissions that may constitute tax violations.

b) Actions or omissions that may be constitutive of non-perseable crimes only at the instance of the person wronged.

(c) First and last name or social reason or full name and tax identification number of those who may be responsible or subsidiary of the debt and the tax penalty, as well as the circumstances and a background that could be a determinant of responsibility.

d) The determining facts of the initiation of a tax domicile verification procedure.

e) Facts that may be in violation of commercial, financial, or other legislation.

f) Facts that may be transcendent to other organs of the same or other Administration.

g) The result of the verification actions performed with dependent entities integrated into a group that are taxed under tax consolidation.

Article 99. Processing of the proceedings.

1. The proceedings may be extended without prejudice to a pre-established model. However, where possible, they shall be extended to the model established by the relevant tax administration.

2. At least two copies of each due diligence shall be made, which shall be signed by the staff at the service of the tax administration who practice the actions and by the person or persons with whom they are understood. Where the person refuses to sign the due diligence or is unable to do so, it shall be recorded in that person, without prejudice to the delivery of the corresponding duplicate.

Of the measures that will be extended, a copy will always be given to the person with whom the actions will be understood. If it is refused to receive the due diligence, it shall be stated in it, and, where appropriate, shall be deemed to be a rejection for the purposes of Article 111 of Law 58/2003 of 17 December, General Tax.

When the nature of the actions whose result is reflected in a diligence does not require the presence of any person for their performance, the diligence will be signed by the staff at the service of the Administration that performs the action, and of the action, shall be sent to the taxable person or shall be made manifest in the relevant hearing or argument.

3. The proceedings shall be incorporated into the relevant file.

4. Where the proceedings take place or circumstances which may have an impact on another procedure for the application of the tax or penalty initiated or which may be initiated, a copy shall be sent to the competent body which in each case corresponds.

Article 100. Reports.

1. In accordance with the provisions of article 99.7 of Law 58/2003 of 17 December, General Tax, the organs of the tax administration will issue the reports that are necessary for the implementation of the taxes and those requested to them, provided that in the latter case the desirability of applying for them is based.

2. In particular, the implementing bodies of the tributes shall issue a report in the following cases:

(a) When the proceedings are supplemented that collect facts or conduct that may constitute tax infringements and do not correspond to the same body as the prosecution of the sanctioning procedure.

(b) Where evidence of a crime against the public finances is assessed and the file is referred to the competent judicial body or the Prosecutor's Office.

Subsection 4. Termination Of Tax Proceedings and Procedures

Article 101. Resolution.

1. Once the procedure has been completed, the competent body shall give a decision, which shall be reasoned in the cases provided for in the applicable rules, and shall decide on all the questions raised by each procedure and on the other which are derived from it.

2. The decision shall contain an express reference to the name or to the name or to the name or to the full name and to the tax identification number of the tax obligor, of the date, of the identification of the body which dictates the decision, of the right or the tax obligation which is the subject of the procedure and, where appropriate, the facts and grounds of law which motivate it.

3. Where the resolution contains a settlement, the provisions of Article 102 of Law 58/2003 of 17 December 2003, General Tax, shall apply and shall include, where appropriate, the corresponding interest for late payment.

4. Failure to comply with the maximum deadlines for termination of the proceedings shall produce the effects laid down in its specific rules or, failing that, those provided for in Article 104 of Law 58/2003 of 17 December 2003, prejudice to the obligation of the Administration to issue express resolution where appropriate.

In cases of administrative silence estimation, subsequent express resolution may only be confirmatory.

In cases of dismissal for administrative silence, the express resolution after the expiration of the deadline shall be adopted by the Administration without any connection to the sense of silence.

5. The effects of the administrative silence shall be without prejudice to the power of the Administration to carry out the verification or investigation of the tax situation of the tax obliged, in relation to the concurrency of the conditions and requirements for tax benefits in accordance with the provisions of Article 115.3 of Law 58/2003 of 17 December 2003, General Tax.

6. Where a procedure for the application of the taxes is completed as a result of the initiation of another procedure, the sole purpose of the obligation to notify within its maximum duration of the termination of the first procedure shall be procedure, it will be sufficient to have made an attempt to notify the start of the second procedure.

If a sanctioning procedure had been initiated as a result of a procedure for the application of the taxes and the latter end as a result of the initiation of another procedure for the application of the taxes, the Penalty proceedings shall be terminated by an express decision declaring that circumstance, without prejudice to the possibility that a new sanctioning procedure may subsequently be initiated under the procedure for the application of the started later.

The actions carried out in the course of a procedure for the application of the taxes or of a sanctioning procedure which would have ended in the manner provided for in this paragraph, as well as the documents and other elements of proof obtained in such procedures shall retain their validity and effectiveness for probative purposes in the procedures for the application of the taxes or penalties which may be initiated at a later date, provided that their examination can be carried out in accordance with the with the provisions of the regulatory regulatory procedure.

Article 102. Calculation of the maximum time limits for resolution.

1. For the purposes of Article 104.1.b) of Law 58/2003 of 17 December 2003, General Tax, shall be understood as the register of the body responsible for processing the procedure, the register of the body which is competent to initiate processing in accordance with the provisions of Article 59 of this Regulation or in the specific rules of procedure.

2. Periods of justified interruption and delays due to the failure of the Administration not to be attributable to the Administration shall not be included in the calculation of the time limit for the decision of the procedure, irrespective of whether they affect all or any of the elements of the procedure. tax obligations and periods under the procedure.

3. Periods of justified interruption and delays not attributable to the tax authorities accredited during the procedure for the application of taxes or the imposition of penalties in respect of the principal debtor shall be considered, where, in time with the procedure for the declaration of liability, periods of justified interruption and delays are not attributable to the tax authorities for the purposes of calculating the time limit for the termination of the procedure statement of responsibility.

4. Periods of justified interruption and delays due to non-imputable cause to the Administration shall be properly documented for constancy in the file.

5. For the purposes of the calculation of the duration of the procedure, the periods of justified interruption and delays due to non-imputable cause to the Administration shall be counted for calendar days.

6. The tax authority shall be entitled, in accordance with Article 93 of this Regulation, to be aware of the state of the calculation of the duration and the existence of the circumstances provided for in Articles 103 and 104 of this Regulation. an indication of the start and end dates of each interruption or procrastination, provided that it is expressly requested.

7. Periods of justified interruption and delays due to non-imputable cause to the Administration shall not impede the practice of actions which may be carried out during that situation.

Article 103. Periods of justified interruption.

For the purposes of Article 104.2 of Law 58/2003 of 17 December 2003, General Tax, shall be deemed to be periods of justified interruption arising from the following assumptions:

(a) Where data, reports, opinions or assessments are requested from other bodies or administrative units of the same or other administrations, for the time that elapses from the referral of the request to the receipt of those by the body responsible for continuing the procedure, without the interruption of this concept being able to exceed, for all requests for data, reports, opinions or assessments which could be carried out, six months. In the case of applications made to other States, this period shall be 12 months.

b) When in accordance with the provisions of article 180.1 of Law 58/2003, of December 17, General Tax, the file is referred to the Ministry of Public Prosecutor or the competent jurisdiction, for the time that elapses from such referral until, where appropriate, the receipt of the returned file or the judgment by the competent authority to continue the proceedings occurs.

(c) When the Advisory Commission is asked to provide the mandatory report referred to in Article 159 of Law 58/2003 of 17 December, General Tax, for the period from notification to the person concerned refers to Article 194.2 of this Regulation until receipt of the report by the competent body to continue the procedure or until the maximum period for its issuance.

(d) Where the determination or imputation of the tax obligation is directly dependent on judicial proceedings in the criminal field, for the time elapsed since the existence of such actions is known and (a) be recorded in the case or since the file is referred to the competent jurisdiction or the Prosecutor's Office until the decision has been taken by the competent body to continue the proceedings. However, where this is possible and result, provisional liquidations may be carried out in accordance with the provisions of Article 101.4 of Law 58/2003 of 17 December 2003, General Tax.

e) When there is a cause of force majeure that forces the Administration to interrupt its actions, for the duration of that cause. However, where possible and appropriate, provisional liquidations may be carried out in accordance with the provisions of Article 101.4 of Law 58/2003 of 17 December 2003, General Tax.

(f) When the conflict of jurisdiction arises before the Arbitaltas Arbitaltas provided for in Articles 24 of the Organic Law 8/1980, of 22 September, of Financing of the Autonomous Communities, 66 of Law 12/2002, of 23 of May, for which the Economic Concert between the State and the Autonomous Community of the Basque Country is approved, and 51 of Law 25/2003, of 15 July, for which the amendment of the Economic Convention between the State and the Community of the Navarre, for the time that elapses from the conflict's approach to the resolution dictated by the respective Arbitration Board.

Article 104. Dilations for cause not attributable to the Administration.

For the purposes of Article 104.2 of Law 58/2003, of December 17, General Tax, will be considered dilations in the procedure for not attributable to the tax administration, among others, following:

(a) The delays on the part of the tax liability to which the procedure relates in the performance of appearances or requirements for the provision of documents, antecedents or information with a tax transcendence by the tax administration. The delay shall be computed from the day following the date fixed for the appearance or from the day following the end of the period granted for the attention of the requirement to the full compliance with the request. The requirements of documents, antecedents or information with a tax transcendence that do not appear fully completed will not be taken care of for the purposes of this computation until they are duly completed, which will be warned to tax, unless otherwise specified by the specific rules.

(b) The contribution by the tax obligation of new documents and evidence after the processing of the hearing or, where appropriate, of allegations. The delay shall be computed from the day following the end of the period of such processing until the date on which they are provided. Where the documents have been required during the processing of the procedure, the provisions of paragraph (a) above shall apply.

(c) The granting by the Administration of the extension of any period, as well as the granting of the postponement of the actions requested by the obligor, for the time that it mediates from the day following the end of the the expected deadline or the date initially set to the date fixed in the second place.

(d) The cessation of the proceedings initiated at the request of the tax authority for the failure to complete any necessary procedures for the adoption of a decision, for the time that elapses from the day following that in which the process is not considered to be in breach until completion by the tax obligation, without prejudice to the possibility that the expiry may be declared, subject to warning to the person concerned.

e) The delay in the notification of the motions for resolution or settlement or in the notification of the agreement ordering the completion of actions referred to in Article 156.3.b) of Law 58/2003 of 17 December 2003, Tax General, for the time that elapses from the day following that in which an attempt was made to notify until such notification has occurred.

(f) The contribution by the tax obligation of data, documents or evidence related to the application of the method of indirect estimation since the record is put on the record, in the terms set out in the article 158.3.a) of Law 58/2003, of 17 December, General Tax.

g) The filing by the tax obligor of declarations governed by Article 128 of Law 58/2003, of December 17, General Tax, of data communications or of supplementary return requests or replacement of others previously submitted. The delay shall be computed from the day following the end of the period for the submission of the declaration, data communication or return request or from the day following that of the filing in the case of a presentation outside the time limit to the submission of the declaration, data communication or return request, supplementary or replacement.

Section 2. Intervention of the obligated in tax proceedings and procedures

Subsection 1. ª Persons with which administrative actions should be understood

Article 105. Actions relating to the tax obligations of Article 35.4 of Law 58/2003 of 17 December 2003, General Tax, and to entities subject to an income allocation scheme.

1. In the case of entities in Article 35.4 of Law 58/2003 of 17 December 2003, General Tax, the actions of verification or investigation aimed at examining the proper fulfilment of its tax obligations, including those of formal character shall be developed with the person whose representation is in accordance with Article 45.3 of that law.

The liquidations that, if any, are carried out in the name of the entity, without prejudice to the liability of the members, members or co-holders of such entities.

The examination of the proper fulfilment of the obligations relating to the tax that the income obtained by the entities in the system of income allocation will be carried out in the course of the verification procedures or (a) research which may be directed against each partner, heir, community or participant as a tax force for such a tax. In such procedures, the data, reports or records obtained in the conduct of the verification or investigation of the entity's own obligations may be used.

2. The verification of the tax situation of the Temporary Unions of Enterprises, Economic Interest Groups and other entities obliged to charge income shall be carried out with them, without prejudice to the right of their members or members to oppose all the reasons for the challenge which they consider appropriate during the processing of the verification or investigation procedure which is instructed in respect of each of them in which the results of the actions carried out with the entity.

Article 106. Actions in case of solidarity in the budget in fact of the obligation.

1. In the case provided for in the first paragraph of Article 35.6 of Law 58/2003 of 17 December, General Tax, the actions and procedures may be carried out with any of the tax authorities who are in the budget of made of the obligation subject to the proceedings or proceedings.

2. Once a verification or investigation procedure has been initiated, this circumstance must be communicated to the other known tax authorities who may appear in the proceedings. The procedure will be unique and will continue with those who have appeared. Successive actions shall be carried out with the appropriate action in each case.

3. The decisions to be taken or the settlements which, where appropriate, shall be carried out shall be carried out on behalf of all the tax authorities who have appeared and shall be notified to the other known tax authorities.

Article 107. Performances with successors.

1. In the case of proceedings or proceedings relating to deceased natural persons or to legal persons or other entities dissolved or extinguished, persons to whom, in accordance with the provisions of the provisions of the Articles 39 and 40 of Law 58/2003, of 17 December, General Tax, are transmitted the corresponding rights, obligations and, where appropriate, tax penalties.

2. The tax administration may develop the proceedings or proceedings with any of the successors.

3. Once a verification or investigation procedure has been initiated, this circumstance must be communicated to the other known successors, who may appear in the proceedings. The procedure will be unique and will continue with those who have appeared. Successive actions shall be carried out with the appropriate action in each case.

4. The decisions to be taken or the settlements which, where appropriate, shall be carried out shall be carried out on behalf of all the tax authorities who have appeared and shall be notified to the other known tax authorities.

5. In the event that the estate is located, the provisions of article 39.3 of Law 58/2003 of 17 December, General Tax, shall apply.

6. Where, in the case of proceedings whose proceedings are understood with the successors of a tax obligation, a refund is to be carried out, the proportion shall be credited to each corresponding in accordance with the provisions of the specific legislation, for the purposes of the recognition of the right and the payment or compensation of the refund, except in the case of duly identified lying inheritances, in which case the return to the lying estate shall be recognised and paid.

Article 108. Actions in case of liquidation or contest.

1. In the case of entities in the liquidation phase, where the administrative action takes place before the legal personality is extinguished, those actions shall be understood with the liquidators. Dissolved and liquidated the entity, without prejudice to the provisions of the foregoing Article, it is up to the liquidators to appear before the Administration if they are required to do so as prior representatives of the entity and custodians, if any, of the books and the documentation of the same. If the books and documentation are deposited in a public register, the competent body may examine them in such a register and may require the appearance of the liquidators where appropriate for such actions.

2. In the case of a contest, the administrative proceedings shall be understood with the same person when the judge has not agreed to suspend his administrative and disposal powers and, in any case, with the administrators. conformed as representatives of the person or in his function of intervention, in accordance with the provisions of Law 22/2003, of July 9, Bankruptcy.

Article 109. Actions relating to non-resident tax obligations.

1. In the case of non-resident tax authorities operating in Spain through permanent establishment, the administration's actions will be carried out with the representative appointed by the tax authority, in accordance with the provisions of the Article 47 of Law 58/2003, of 17 December, General Tax.

In the event of non-compliance with the obligation to appoint a representative, the tax administration may consider the permanent establishment representative to the person listed as such in the Commercial Registry. If there is no appointed or registered representative, or a person other than the person empowered to hire on behalf of those persons, the tax administration may consider the latter as such.

In the event of non-compliance with the obligation to appoint a representative to be required of persons or entities resident in countries or territories with which there is no effective exchange of tax information, with the provisions of paragraph 3 of the first provision of Law 36/2006 of 29 November, of measures for the prevention of tax fraud, the tax authorities may consider that their representative is the depositary or manager of the goods or rights of the tax authorities.

2. In the case of taxes to be paid by non-resident tax authorities operating in Spain without permanent establishment, the actions may be taken with the non-resident tax liability, with the representative, where appropriate, (a) to the effect or, where the law so provides, to the person in charge of the person with whom the proceedings may be carried out directly. In the latter case, the liquidations may be applied directly to the person in charge, who may use all the grounds of challenge arising from the liquidation or the liability to which he is required.

Subsection 2. The representation in tax procedures

Article 110. The legal representation.

1. Natural persons who lack the capacity to act in the tax order shall act before the tax authorities by their legal representatives. However, once acquired or recovered the ability to act for the persons who lacked it, they will act for themselves before the tax administration, even for the verification of the tax situation in which they lacked it.

Those who had their legal representation must also appear at the request of the tax administration, in their own name without linking to who they represented.

2. For the legal persons and entities referred to in Article 35.4 of Law 58/2003 of 17 December, General Tax, the persons to whom the representation corresponds at the time of the administrative action shall act.

Those who had such representation when the corresponding obligations or duties were due to have been accrued or had to have been fulfilled must appear at the request of the tax administration, in their own name without binding the legal person or entity.

3. The legal representative must prove his status to the tax administration. However, representatives may be considered to be persons who are registered as such in the relevant public registers.

4. Where, in the course of a procedure for the application of the taxes, the legal representation is modified or extinguished, the action taken shall be deemed to be valid and effective, as long as no such circumstance is communicated to the authority of the Administration. the tax that will take place.

Article 111. Voluntary representation.

1. Representation shall be conferred, in the case of natural persons with the capacity to act, by themselves.

In the case of individuals with no capacity to act in the tax order, legal persons and entities referred to in Article 35.4 of Law 58/2003 of 17 December, General Tax, representation may be conferred by those who have the legal representation and so allow.

Representation may be granted in favor of legal persons or individuals with the ability to act.

2. For the purposes of Article 46.2 of Law 58/2003, of 17 December, General Tax, the representation shall be understood, inter alia, in the following cases:

a) When their existence is recorded and in effect on a public record.

b) When it is recorded in a public document or a private document with a notarized signature.

(c) When granted by personal appearance to the competent administrative body, which shall be documented in due diligence.

(d) When the standard document of representation approved by the tax administration is made available, where appropriate, it should be made available to whom the representation is to be granted. In these cases, the representative shall reply with his signature of the authenticity of his representation.

e) When the representation is recorded in a document issued by electronic, computer or telematic means with the guarantees and requirements to be established by the Tax Administration.

3. In all cases of representation, at least the following particulars must be stated:

(a) First and last name or social reason or full name, tax identification number and tax domicile of the representative and the representative, as well as the signature of both. When the representation is granted in public document the signature of the representative will not be required.

b) Content of the representation, as well as the breadth and sufficiency of the representation.

c) Place and date of its grant.

d) In the case of voluntary representation granted by the legal representative of the tax obligation, legal representation must be established.

4. For the actions provided for in Article 46.5 of Law 58/2003 of 17 December, General Tax, the representation in the following cases shall be deemed to be accredited:

(a) When the representation has been expressly included in the declaration, self-settlement, data communication or application that is the subject of the procedure.

(b) Where the representation conferred results from the acts themselves or the conduct observed by the tax obligor in relation to the actions carried out.

5. The revocation of the representation shall not result in the annulment of the action taken with the representative before the act has been credited to the acting body. From that point on, the tax liability will be deemed not to appear before the tax administration or to meet the requirements of the tax administration until a new representative or the person personally attends it.

6. The waiver of representation shall not have an effect on the acting body until it is established that such waiver has been communicated in a manner that is true to the representation.

7. In the customs field, the provisions of this Article shall apply without prejudice to the provisions of Royal Decree 1889/1999 of 13 December 1999 governing the right to customs declarations and their implementing rules.

Article 112. Provisions common to legal and voluntary representation.

1. The representation shall be accredited in the first action carried out by means of a representative, although its lack or insufficiency shall not prevent the act or procedure in question from being carried out, provided that the act or procedure is provided the defect within the 10-day period, counted from the day following the notification of the requirement, to be granted by the administrative body to the effect.

In any case, it may be required that the person or persons with whom the actions are performed credit their identity and the concept in which they act.

In the event that the representative does not accredit the representation, the act will be held for unrealized or the tax obligation for not personated to any effect, except that the actions carried out in his name are ratified by the tax force.

2. The actions of the representative shall be deemed to have been ratified in the event of a lack or inadequacy of the representation power in the following cases:

(a) Where the tax obligation contests the acts in the proceedings in which the tax has intervened without this circumstance being invoked.

(b) When the tax liability makes the income or requests the deferral, fractionation or compensation of the tax liability or of the penalty that is derived from the procedure. However, in such cases the absence or inadequacy of the power of representation shall not be understood to be remedied where an economic-administrative appeal or complaint has been lodged in which such a fault or inadequacy is claimed.

3. Where a tax procedure is carried out by means of a representative, this circumstance shall be expressly stated in all proceedings and minutes shall be extended and the document certifying the representation shall be attached to the file. If the representation has been granted by public document, the reference to it shall be sufficient and shall be attached to the copy simple copy or photocopy with diligence.

4. The tax measures taken with the representative of the tax liability shall be construed directly with the latter.

Manifestations made by the person who has appeared without sufficient power will have the probative value that proceeds under the law.

5. Accredited or presumed representation, it is up to the represented to prove its inexistence without it being able to claim as a foundation of the nullity of the actions those vices or defects caused by it.

6. Where, in the case of an economic-administrative appeal or complaint, the decision or the administrative settlement is annulled for lack or inadequacy of the power of representation, the action shall be ordered to take back the action at the time when the action is taken. the representation or the power which is deemed to be insufficient has been established and the actions and evidence of the procedure for the application of the taxes made without the intervention of the representative to which they were understood shall be valid. the actions.

7. The tax officer may intervene in proceedings and procedures assisted by a tax adviser or by the person he considers appropriate at any time, which shall be recorded in the file as well as the identity of the assistant.

When the representative is accompanied by any person, the conformity of the tax obligation must be credited to the person who knows the actions in which he/she intervenes.

Section 3. The tax domicile

Article 113. The tax domicile of the natural persons.

According to the provisions of article 48.2.a) of Law 58/2003 of 17 December, General Tax, it may be considered that natural persons mainly develop economic activities when more than half of the the general tax base of the income tax of the previous year's income from net income from economic activities or when, in the absence of such a percentage in that year, it has been achieved during each of the three years before.

For the purposes of this article, economic activities shall be understood as those carried out by employers and professionals in accordance with the terms laid down in Law 37/1992 of 28 December 1992 on the Tax on Value Added.

Section 4. Tax notifications

Article 114. Notification.

1. Where it is not possible to notify the tax obligor or his representative for reasons not attributable to the Administration, the circumstances of the attempt to notify shall be recorded in the file.

It will be expressly stated in the rejection of the notification, that the recipient is absent or that it is known as unknown at its tax address or at the place designated for the purpose of the notification.

Once the two unsuccessful notification attempts have been made in the terms set out in article 1112.1 of Law 58/2003, of December 17, General Tax, will proceed when this is possible to leave the recipient Notice of arrival in the corresponding house box, indicating in the due diligence that it is extended in duplicate, the possibility of personation to the dependency to the object to make delivery of the act, period and circumstances relative to the second delivery attempt. Such notice of arrival shall be left for information only.

2. In the case of notifications in postal items established by the operator entrusted with the provision of the universal postal service, the consignment shall be deposited inside the office and may be collected by the holder of the by the person expressly authorised to withdraw it. The notification shall be deemed to be carried out in the course of 10 calendar days from the deposit of the consignment in the office.

In the proceedings initiated at the request of the person concerned, the use of this means of notification shall require the person concerned to have indicated it as preferential in the relevant procedure.

3. If, at the time of the notification, knowledge of the death or extinction of the legal personality of the tax obligation is known, this circumstance must be stated and such an extreme must be verified by the Administration. tax. In such cases, where the notification relates to the decision ending the procedure, such action shall be regarded as an attempt to make a valid notification to the sole purpose of understanding the obligation to notify within the time limit. the duration of the proceedings, although the notification shall be made to the successors of the tax obligor who have such a condition on the file.

4. The tax authorities may, by virtue of the provisions of the international agreements and conventions entered into by Spain, request from the competent authority of another State the practice of the notifications of any act dictated by that State. Tax administration.

Notifications made in another State under the provisions of the preceding paragraph shall be credited by the incorporation into the file of the notification or of the communication to the Spanish competent authority of the notification made by that State in accordance with its own rules. Notifications made in another State whose accreditation occurs in the manner provided for in this paragraph shall be validly effected.

Article 115. Notification by appearance.

1. In the case provided for in Article 112 of Law 58/2003 of 17 December, General Tax, if the tax or its representative appears within the period of the 15 calendar days following the publication of the notice, (a) the relevant notification shall be carried out and shall be recorded in the relevant diligence in which, in addition, the comparison shall be signed.

2. In the event that the tax obligation or its representative appears but refuses to receive the documentation that is intended to be notified, this circumstance shall be documented in the relevant diligence for the purpose of the refusal to be satisfied. of the notification, and the same shall be understood in accordance with the provisions of Article 112.2 of Law 58/2003 of 17 December 2003, General Tax.

3. In any event, the reference to the official bulletin where the notice was published shall be incorporated into the file.

TITLE IV

Tax management procedures and actions

CHAPTER I

General provisions

Article 116. Allocation of tax management functions to administrative bodies.

For the purposes of this regulation, it is understood by tax management bodies that they exercise the functions provided for in Article 117 of Law 58/2003, of 17 December, General Tax, as well as those other that have jurisdiction over tax management in the specific organization rules.

Article 117. Presentation of declarations, autoliquidations, data communications, and return requests.

1. For the purposes of Article 98.3 of Law 58/2003 of 17 December 2003, General Tax, in the field of State competence, the models for declaration, self-settlement and communication of data shall be approved by the Minister for Economic Affairs. and Finance, which shall establish the form, place and time-limits of its filing and, where appropriate, of the income of the tax liability, as well as the assumptions and conditions of filing by electronic, computer and telematic means.

It may also approve the use of simplified or special forms of declaration, self-validation or communication of data and the assumptions in which the data entered will be understood to be subsist for periods successive, if the taxpayer does not report variation on them.

2. Each tax administration may approve return application models. In the case of refund applications for which there is no specific model or form approved for this purpose, the tax obligation shall contain the necessary particulars of the refund which is requested in writing to be lodged in the place and time limits laid down in the legislation of the tax or by electronic, computer or telematic means where they are available.

3. The customs declaration shall be governed by its specific rules.

Article 118. Supplementary and replacement declarations.

1. Additional declarations shall be taken into account in respect of the same tax obligation and period as others previously submitted, in which new undeclared data are included or the content of the previously submitted, which shall remain in the unaffected party.

They will have the consideration of proxy statements that refer to the same tax obligation and period as others previously filed and that replace them in their content.

2. In the cases provided for in Article 128 of Law 58/2003 of 17 December 2003, General Tax, only supplementary or replacement declarations may be submitted prior to the liquidation corresponding to the initial declaration. In this case, the settlement that is practiced will take into consideration the completed or substituted data.

After settlement, the tax obligor who intends to modify the content of a previously filed statement shall request the rectification of the statement in accordance with Article 130 of the This Regulation. The amount of the initial settlement shall be deducted from the tax share resulting from the correction.

3. Additional or replacement declarations may be made from others previously submitted in compliance with a formal obligation.

4. Additional and replacement declarations shall be expressly stated in the case of one or another form, the tax obligation and the period to which they relate.

Article 119. Complementary self-oliquidations.

1. They shall have the consideration of additional self-measures which relate to the same tax obligation and period as others previously submitted and which result in an amount to be paid higher or an amount to be repaid or compensate less than the amount resulting from the previous self-clearance, which shall remain in the unaffected part.

2. In the case of supplementary self-actions, this circumstance and the tax obligation and period to which they relate, together with all the information to be declared, shall be expressly stated. For this purpose, the data included in the self-validation presented previously that are not the subject of modification, those that are the subject of modification and those of new inclusion, shall be incorporated.

3. The tax obligation shall be used for the quantification of the tax obligation taking into account all the elements entered in the supplementary self-settlement. The amount of the initial reverse charge shall be deducted from the tax quota resulting from the supplementary self-validation.

Where an improper return or a higher amount than that resulting from the additional self-validation has been requested and the refund has not been made at the time of the submission of the additional self-validation, Consider the completion of the return procedure initiated by the presentation of the previously presented self-validation.

In the event that an improper return has been obtained or higher than that resulting from the supplementary self-settlement, the amount unduly obtained shall be entered in addition to the quota which, if applicable, may result from the additional self-validation presented.

4. Where a tax obligor considers that a self-settlement has in any way prejudiced its legitimate interests, it may request the rectification of such self-settlement in accordance with Article 126.

Article 120. Complementary and surrogate data communications.

1. It shall be for the consideration of supplementary data communications which relate to the same tax obligation and period as others previously submitted in which new personal, family or family data are to be modified or included. economic. Previously submitted data communications shall remain in the unaffected party.

They will have the consideration of proxy data communications that refer to the same tax obligation and period as others previously submitted and that replace them in their content.

2. Only supplementary or substitute data may be submitted before the tax authorities, in accordance with the rules of each tax, have agreed to the corresponding refund or the judgment in which they are issued. (a) communicate that no return should be made. In this case, the administrative return or resolution to be agreed shall take into consideration the completed or replaced data.

3. Once the administrative decision referred to in the previous paragraph has been returned or rendered, the tax authority may request the rectification of its data communication in accordance with Article 130.

Article 121. Additional and replacement return requests.

1. They shall be subject to supplementary refund applications which relate to the same tax obligation and period as others previously submitted, in which new undeclared data are included or partially modified. content of the above, which shall remain in the non-affected party.

They will have to consider substitute return requests for those referred to the same tax obligation and period as others previously submitted that replace their content.

2. The filing of a supplementary or replacement refund application may be made before the tax administration, in accordance with the rules of each tax, has agreed to the corresponding refund or the judgment has been given. in which it submits that no refund is to be made. In this case, the administrative return or resolution to be agreed shall take into consideration the completed or replaced data.

3. Once the administrative decision referred to in the previous paragraph has been returned or rendered, the tax authority may request the rectification of its application for repayment in accordance with Article 130.

CHAPTER II

Tax Management Procedures

Section 1. Return Procedure initiated by self-validation, request, or data communication

Article 122. Returns derived from the regulations of each tribute.

These are returns derived from the regulations of each tax as provided for in Article 31 of Law 58/2003 of 17 December, General Tax. They also have this consideration the credits to account to be made by the tax administration as advances of deductions to practice on any tribute.

Article 123. Initiation of the return procedure.

The procedure for the practice of returns derived from the rules of each tax shall be initiated at the request of the tax obligation by the lodging of an autoliquidation of which it is an amount to be returned, by submitting a request or by submitting a data communication, in accordance with the provisions of the regulatory rules for each tax.

Article 124. Processing of the return procedure.

1. Upon receipt of the self-validation, application or data communication, the Administration shall examine the documentation submitted and shall contrast it with the data and background information in its possession.

If the self-validation, application or communication of data is formally correct, it will proceed without further processing and, if necessary, in an automated manner, to the recognition of the requested return.

2. Where a formal defect in the self-validation, application or communication of data, an arithmetic error or a possible discrepancy in the data or its rating is assessed, or where circumstances warrant it, an error may be initiated. procedure for verification of data, limited verification or inspection.

Article 125. Termination of the return procedure.

1. Where the right to a refund is recognised, the competent authority shall agree to the notification of the receipt of the bank transfer or, where appropriate, of the cheque.

According to the provisions of article 81.3.a) of Law 58/2003 of 17 December, General Tax, where the recognised return is subject to total or partial precautionary withholding, the adoption of the measure must be notified. precautionary along with the return agreement.

Recognition of the requested return will not prevent further verification of the tax obligation through the verification or investigation procedures.

2. Where interest on late payment is paid in accordance with the provisions of Article 31.2 of Law 58/2003 of 17 December 2003, General Tax, the basis on which the interest rate will be applied shall be limited to the amount of the refund applied for in the self-validation, data communication, or request.

3. Where there are defects, errors, discrepancies or circumstances arising from the initiation of a data verification, limited verification or inspection procedure, the return procedure shall end with the notification of initiation of the corresponding procedure, which shall be carried out by the competent body in each case.

In the procedure initiated in accordance with the provisions of the preceding paragraph, the origin and amount of the refund shall be determined and, where appropriate, other aspects of the tax situation of the obligor.

4. Where the tax administration agrees to return a data verification procedure, a limited verification procedure or an inspection procedure for the termination of the refund procedure, interest on late payment shall be met. that they proceed in accordance with the provisions of Article 31.2 of Law 58/2003 of 17 December, General Tax. For the purposes of calculating the interest for late payment, the periods of delay shall not be taken into account for reasons not attributable to the Administration referred to in Article 104 of this Regulation and which occur in the course of those procedures.

Section 2. First Procedure for rectification of autoliquidations, declarations, data communications, or return requests

Subsection 1. First Procedure for rectification of autoliquidations

Article 126. Initiation of the procedure for rectification of self-oliquidations.

1. Applications for the rectification of self-approval shall be addressed to the competent body in accordance with the specific rules of organisation.

2. The application may be made only after the corresponding self-validation has been filed and before the tax authorities have completed the final settlement or, failing that, before the right of the administration has been prescribed. tax to determine the tax liability by settlement or the right to request the corresponding return.

The tax liability may not request the rectification of its self-validation when a verification or investigation procedure is in the process of including the tax obligation to which the tax is self-settlement, without prejudice to their right to make the claims and to produce documents deemed appropriate in the procedure being processed which must be taken into account by the body that is processing it.

3. Where the tax administration has carried out a provisional settlement, the tax liability may request the correction of its self-settlement only if the provisional settlement has been carried out for consideration or other reason. which is invoked in the application of the tax obligation.

The application for rectification and the provisional liquidation shall be deemed to be a different consideration or reason when the request for rectification concerns elements of the tax obligation which have not been regularised by the provisional settlement.

4. In addition to the provisions of Article 88 (2), the application for the rectification of a reverse charge shall include:

(a) Data to identify the self-validation that is intended to be rectified.

(b) Where a refund is requested, the means chosen by which the refund is to be made must be recorded and be eligible for those provided for in Article 132. Where the beneficiary of the refund has not indicated a means of payment and cannot be made by transfer to a credit institution, it shall be made by means of a cross-check.

5. The application shall be accompanied by the documentation on which the application for rectification is based and the supporting documents, where appropriate, of the revenue made by the tax authority.

Article 127. Processing of the procedure for rectification of self-clearance.

1. In the case of the file, the circumstances determining the origin of the rectification shall be checked. Where, together with the rectification, the return of an entry made, whether undue or not, is requested, the following circumstances shall be verified:

a) The reality of the income, where applicable, and its lack of return.

(b) That the conditions required in Article 14.2.b) of the General Regulation of the Development of Law 58/2003 of 17 December, General Tax, in the field of administrative review, approved by the Royal Decree, be fulfilled 520/2005, of May 13, in the case of withholding or income on account.

(c) That the requirements of Article 14.2.c) of the General Regulation of the Development of Law 58/2003 of 17 December, General Tax, in the field of administrative review, approved by the Royal Decree, be complied with. 520/2005, of 13 May, when referring to taxes that are to be legally passed on to other persons or entities.

(d) The origin of the refund, the holder of the right to obtain the refund and its amount.

2. For the purposes of the preceding paragraph, the Administration may examine the documentation submitted and contrast it with the data and background information in its possession. It may also make requirements to the obligor himself in connection with the rectification of his or her self-settlement, including those relating to the documentary justification of financial operations having an impact on the requested rectification. It may also make requirements for third parties to provide the information they are required to supply in general or to ratify it by submitting the relevant supporting documents.

3. This procedure will be able to request the reports that are deemed necessary.

4. The action shall be notified to the person concerned by the motion for a resolution so that within 15 days from the day following that of the notification of the proposal, the person concerned shall leave whatever is appropriate to his or her right, unless the amendment it is agreed to match the one requested by the person concerned, in which case the settlement to be served shall be notified without further processing.

Article 128. Termination of the reverse charge procedure.

1. The procedure shall be terminated by means of a decision in which the amendment of the reverse charge is agreed or not. The agreement shall be reasoned when it is rejected or where the agreed correction does not match the one requested by the person concerned.

In the event that it is agreed to rectify the self-settlement, the resolution agreed by the tax administration will include an interim settlement when it affects any element determining the quantification of the debt. tax by the tax liability. The tax administration may not carry out a new settlement in relation to the subject of the rectification of the reverse charge, unless new facts or circumstances are discovered in a subsequent verification or investigation procedure. which result from actions other than those carried out and specified in the resolution of the rectification procedure.

2. Where the right to return is recognised, the right holder and the amount of the refund shall be determined, as well as the interest on late payment which, where appropriate, must be paid. The basis on which the interest rate will be applied will be limited to the amount of the recognized return.

3. The maximum period for notifying the decision of this procedure shall be six months. After that period without the express notification of the agreement being made, the request may be deemed to be rejected.

Article 129. Specialties in the procedure for rectifying autoliquidations regarding holds, income to account, or supported quotas.

1. Where an autoliquidation filed would have resulted in an undue income from withholding, income to account or contributions passed on to other tax authorities, the legitimization to request the rectification, as well as the right to obtain its reimbursement, shall be governed by the provisions of Articles 32 and 221.4 of Law 58/2003 of 17 December, General Tax, and on the regulatory provisions laid down in its development.

2. Those who have been obliged to pay taxes which have been unduly withholding, income on account or shares passed on may apply for repayment in accordance with the provisions of Article 14 of the General Law for the Development of Law. 58/2003, of 17 December, General Tax, on the subject of administrative review, approved by Royal Decree 520/2005 of 13 May. To this end, they may request the rectification of the self-settlement in which the undue income was made in accordance with paragraph 4 of this Article.

For the purposes of the requirement laid down in Article 14.2.c) .4. of the General Regulation on the Development of Law 58/2003 of 17 December, General Tax, on the review of administrative procedures, approved by the Royal Decree 520/2005, of 13 May, it is understood that the tax obligation is not entitled to the deduction of the contributions which are borne, where in a verification or inspection procedure it is stated that the deduction of such quotas is not appropriate for having been unduly passed on, and the act which would have brought an end to that procedure would have acquired firmness.

3. In the case of quotas unduly passed on by the Value Added Tax, the tax liability that made the impact may choose to request the rectification of its self-validation or to regularise the tax situation in the the terms provided for in paragraph (b) of Article 89,5 of Law 37/1992 of 28 December 1992 on value added tax.

4. Where the rectification of the reverse charge has been requested by the tax obligor who has unduly endured withholding taxes, income on account or shares, the provisions of the foregoing articles shall apply, with the following: Specialties:

(a) The decision of the procedure shall correspond to the body which, according to the rules of specific organization, has jurisdiction in respect of the tax obligation which has been submitted by the self-approval.

In the Special Taxes, the decision of the procedure shall correspond to the organ that according to the specific organization rules has been competent in respect of the establishment of the tax obligation that carried out the impact, except in the case of an authorized centralization of the revenue in which it is competent that, in accordance with the rules of the specific organization, it corresponds to the tax obligation that made the impact.

In those cases where, in the light of the application submitted and the documentation to be accompanied to substantiate the application, it is established that the requirements for the rectification of the application are not met. (a) the decision shall correspond to the body which, in accordance with the rules of specific organisation, has jurisdiction in respect of the tax authority which initiated the procedure. In such cases, the provisions of paragraph (d) of this paragraph shall not apply.

(b) The application may be made since the retention, the removal of the entry into account or the performance of the impact has been communicated to the applicant or, failing that, since the existence of the that the latter has had knowledge of it.

When the request for rectification is submitted before the end of the period of declaration in which the self-settlement is to be submitted, the rectification of which is requested, shall be considered as a period of justified interruption. for the purposes of calculating the time limit for the termination of the procedure from the date of filing to the date of completion of the said period of declaration.

(c) In addition to the circumstances provided for in Article 126.4 of this Regulation, the application shall include the name or the name or the name or the full name and the tax identification number of the retainer or person. or the entity that made the revenue to be passed on or the tax obligor that made the impact.

The application must be accompanied by supporting documents for the withholding, entry into account or unduly supported impact.

(d) In the processing of the procedure, the request for rectification shall be notified to the retainer or to the tax obligor who made and passed on the income to account or which made the impact, which must be brought within the period 10 days from the day following the notification of the requirement, and shall provide all the documents and records required and any other documents deemed appropriate.

Subsequently, the actions shall be made manifest, successively, to the applicant and to the presenter of the self-settlement, for periods of 15 days, counted from the day following that of the notification of the opening of such time-limits, in order to make representations and to provide appropriate evidence. For these purposes, extracts from supporting documents or documents may be made or other methods may be used to maintain the confidentiality of those data which do not affect them.

e) The provisional settlement or the decision to terminate the proceedings shall be notified to all the tax authorities.

f] In the event that the judgment is under appeal by the retainer, by the tax obligor that made and passed on the income to account or that made the impact, that tax will not be enforceable as long as it does not acquire firmness.

Subsection 2. First Procedure for rectifying declarations, data communications, and return requests

Article 130. Procedure specialties for the rectification of declarations, data communications, and return requests.

1. Once the tax administration has issued an interim settlement in the case of the declarations provided for in Article 128 of Law 58/2003 of 17 December, General Tax, or has agreed to the return or dictation of the (a) a decision rejecting a decision in the case of data communications or requests for repayment, the tax authority may request the rectification of the declaration, data communication or return application submitted in advance, when considers that its content has in any way prejudiced its legitimate interests or where it could proceed with a higher amount settlement or a lower return.

Where the tax administration has carried out a provisional settlement, the tax liability may apply for the correction only if the provisional settlement has been carried out for consideration or other reason which is invoked in the application of the tax obligation. The application for rectification and the provisional liquidation shall be deemed to be a different consideration or reason when the application for rectification concerns elements of the tax obligation which have not been regularised by means of the provisional settlement.

2. Where the correction is an amount to be entered, the interest of the delay corresponding to each case shall be required. For the purposes of calculating the interest for late payment, the time elapsed from the submission of the initial declaration to the end of the payment period in the voluntary period corresponding to the settlement which was carried out shall not be taken into account. relationship to that initial declaration.

3. The requests for rectification referred to in this Article shall apply the rules laid down in Articles 126 to 128.

Section 3. First Procedure for the Execution of Tax Returns

Article 131. Enforcement of tax returns.

1. Where the right to a refund resulting from the rules of the tax or an undue refund has been recognised, the return shall be carried out.

When the return would have been requested in accordance with the law, the execution of the refund will be conditional upon the payment of the requested guarantees.

2. Where the right to return has been declared in the resolution of an economic-administrative appeal or complaint, in judgment or other judicial decision or in any other agreement which annuls or reviews settlements or other administrative acts, the competent body shall proceed with its own motion to execute or comply with the decisions of the economic-administrative appeals or claims or the judgments or the corresponding agreement or administrative decision in the other cases. For these purposes, in order for the competent authorities of the Administration to quantify and make the return, a certified copy of the corresponding agreement or administrative decision or the testimony of the judgment or judgment shall be sufficient. judicial.

3. The right to return shall also be deemed to be recognised where this results from the resolution of a friendly procedure in application of an international convention to avoid double taxation.

4. Where the right to return is transmitted to the successors, it shall be in accordance with the specific rules determining the right holders and the amount to which they correspond.

5. Except as provided in the previous paragraph, the transfer of the right to a tax refund for acts or business between individuals shall not have an effect on the Administration, in accordance with the provisions of Article 17.4 of Law 58/2003, 17 of December, General Tax.

Article 132. Payment or compensation of tax refunds.

1. Payment of the amount to be returned shall be made by bank transfer or by cross check to the account that the tax obligor or his authorised legal representative has opened in a credit institution.

When the procedure for the recognition of the right to return would have been initiated at the request of the tax obligation, it will be attended to what is stated in its letter.

2. Once the right to return has been recognised, compensation may be made at the request of the obligor or ex officio in accordance with the procedure and time limits laid down in the General Rules of Collection, approved by Royal Decree 939/2005, July 29, and its development regulations. In this case, on the amount of the return that is the subject of compensation, the interest for late payment in favour of the tax liability shall be due until the date on which the credit is extinguished as a result of the compensation.

3. Where a material error has occurred in the execution of the returns, in fact or in arithmetic, the credit institution shall, where appropriate, recede the amount from the authorising tax administration or shall be required directly to the perceptor its drawback.

Section 4. First Procedure initiated by declaration

Article 133. Procedure initiated by declaration.

1. In proceedings initiated by means of a declaration of the tax liability, the competent authority of the tax administration may take the necessary action to carry out the liquidation in accordance with the provisions of Article 129.2 of the Treaty. Law 58/2003, of 17 December, General Tax. Where data or documents are required, the tax authority shall be granted a period of 10 days, counted from the day following the notification of the requirement, for its contribution, unless the specific rules provide for another period. The tax administration may also make requirements to third parties.

2. Where the tax administration is to take into account data other than those declared by the tax liability, it must first notify the settlement proposal in accordance with the provisions of Article 129.3 of Law 58/2003, 17 of December, General Tax.

3. The settlement to be issued shall be provisional. The tax administration may not make a new regularisation in relation to the object checked, unless new facts or circumstances resulting from action are discovered in a subsequent verification or investigation procedure. other than those made and specified in the resolution.

Article 134. Specialties of the procedure initiated by means of a customs declaration.

1. In the event that the winding-up proceedings have been initiated by a customs declaration for the dispatch of goods placed in customs offices and places which are eligible for this purpose, the administration shall carry out the proceedings. necessary to carry out the liquidation corresponding to the declared data and those which are deducted from the goods submitted for dispatch.

2. Where the Administration, for the purposes of the liquidation, has taken into account data or elements other than those declared by the person concerned, the following rules shall be observed:

(a) The Administration shall make the corresponding settlement proposal in which the facts and grounds of law, as well as its quantification, shall be entered and shall be notified to the person concerned.

(b) In the same act in which the said settlement proposal is notified to it, the person concerned may, where appropriate, make the arguments and provide the documents or supporting documents which he considers to be appropriate. within 10 days of the notification or expressly stating that it does not make claims or provide new documents or supporting documents.

(c) Where the person concerned expressly states that he does not make claims or provide new documents or supporting documents, the Administration may authorise the release of the goods, upon entry or strengthening, where appropriate, of the amount of the liquidation carried out.

(d) When the data subject makes representations or provides new documents or supporting documents, the Administration shall have a period of 10 days, from its formulation or contribution by the person concerned, to practice the liquidation. In this case, the levant may be authorized to enter or take over the amount of the settlement that the Administration practices.

e) The provisions of this paragraph are without prejudice to the remedies or claims that may be brought against the settlement in the course of the administration.

3. Where the Administration, for the purposes of the liquidation, has not taken into account data or elements other than those provided by the declarant, the settlement shall, where appropriate, be considered to be produced and notified with the release of the goods.

4. As not provided for in the preceding paragraphs, the provisions of the specific rules shall be laid down.

5. Where the procedure initiated with the customs declaration for the release of the goods does not lead to the practice of a liquidation, the Administration shall, where appropriate, dictate the administrative acts in the same cases, time-limits, conditions and circumstances as provided for in the preceding paragraphs for the practice of liquidations.

Article 135. Expiration of the procedure initiated by declaration.

1. Where the procedure for failure to comply with the maximum duration of the procedure is expired, the tax administration may, within the period of limitation, initiate a new winding-up procedure in accordance with the provisions of Article 1 (1) of the Treaty. In Article 128.2 of Law 58/2003, of 17 December, General Tax.

In this case, a communication will be notified to the tax obligor with the content provided for in Article 87 of this regulation.

2. Where the procedure is initiated by the notification of the communication referred to in paragraph 1 above, no interest shall be required for late payment from the submission of the declaration to the end of the procedure. the time limit for the voluntary open period payment with the notification of the settlement.

Section 5. First Procedure for Recognition of Rogated Character Tax Benefits

Article 136. Procedure for the recognition by the tax administration of tax benefits of a rogated nature.

1. The procedure for the recognition of tax benefits shall be initiated at the request of the taxable person by means of a request addressed to the body responsible for granting the tax and shall be accompanied by the documents and supporting documents required and Tax obliged to consider appropriate.

2. The verification of the requirements for the granting of a tax benefit shall be carried out in accordance with the data and documents required in the regulatory framework for the tax benefit and the data reporting or supplying third persons or be able to obtain the tax administration by requiring its own and third parties.

3. Prior to the notification of the decision, the tax authority shall be notified of the motion for a resolution if it is to be refused so that, within 10 days from the day following that of the notification of the decision, the proposal, take whatever suits your right.

4. The procedure for the recognition of tax benefits shall be terminated by resolution in which the application of the tax benefit is recognised or refused.

The maximum time limit for notifying the decision of the procedure will be the one that sets the regulatory regulatory of the tax benefit and, failing that, it will be six months. After the deadline to resolve without the express resolution being notified, the request may be deemed to be rejected unless otherwise specified in the applicable rules.

Article 137. Effects of recognition of rogated tax benefits.

1. The recognition of tax benefits shall take effect from the moment it establishes the applicable rules or, failing that, from the moment of its granting.

The recognition of tax benefits shall be provisional when it is conditional upon the fulfilment of future conditions or the effective concurrence of certain unproven requirements in the file. Its application shall be conditional upon the concurrence at all times of the conditions and requirements laid down in the applicable regulations.

2. Unless otherwise stated, once a tax benefit has been granted, it will not be necessary to reiterate the application for application in future periods, unless the circumstances justifying its granting or the rules are changed. applicable.

The tax obligation must inform the body that recognized the origin of the tax benefit any relevant modification of the conditions or requirements that are necessary for the application of the tax benefit. That body may, after a period of 10 days following the date of notification of the opening of the tax period, declare that the date of notification of the opening of the tax period shall be 10 days from the date on which the application of the tax benefit is applied or not. Likewise, the tax authorities will be able to know by any means the modification of the conditions or the requirements for the application of the tax benefit.

3. Failure to comply with the conditions required for the application of the tax benefit shall determine the loss of the right to its application from the moment it lays down the specific rules or, failing that, since such failure occurs, without the need for prior administrative declaration.

Dealing with tax benefits whose application depends on future conditions, the failure to comply with them will require the regularization of the tax benefit unduly applied in accordance with the provisions of Article 122.2, paragraph Second, of Law 58/2003, of December 17, General Tax. For these purposes, in the case of taxes without a tax or liquidation period, the tax obligation shall be self-contained within one month of the loss of the right to the application of the exemption, deduction or incentive. tax and shall, together with the resulting quota or amount resulting from the tax exemption, deduction or tax incentive, the corresponding delay interest.

4. When the Administration regulates the application of a tax benefit in accordance with the provisions of Article 115.3 of Law 58/2003, of 17 December, General Tax, it must communicate this circumstance to the body that recognized the tax. tax benefit.

Section 6. The Tax Current Account

Subsection 1. General Provisions

Article 138. Tax obligations that are eligible for the current account system in tax matters.

1. Tax obligations which meet the following requirements may be applied to the current account system in tax matters:

(a) carrying out business or professional activities and which, as a result of that financial year, are required to submit periodically self-actions for the value added tax or self-charge for withholding tax; income from income from work, from professional, agricultural and livestock activities and awards.

(b) that the amount of credits recognised during the period immediately preceding that of the current account application is at least equivalent to 40 per cent of the tax debts due during the same period; period of time. For the purposes of this calculation, only the tax credits and debts referred to in Article 139 shall be taken into account.

c) To verify the concurrency of the following circumstances:

1. Be discharged from the Census of Employers, Professionals and Reholders, in the case of persons or entities required to be in that census, and be discharged in the Tax on Economic Activities, when treat non-exempt taxable persons.

2. The self-reporting period of which the regulatory period of filing has expired in the 12 months prior to the date of submission of the application for inclusion in the current account system in the field tax, corresponding to the Income Tax of the Physical Persons, to the Tax on Societies or to the Income Tax of non-residents when it is a duty of tax to obtain income through permanent establishment, in the case of persons or entities subject to any such tax, as well as corresponding self-reporting and reporting by the payments on account that are carried out in each case.

3. To have submitted the self-actions and the annual summary of the value added tax, as well as the annual statement of transactions with third parties and the summary statements of transactions intra-Community, the regulatory period for which the application was to have expired in the 12 months preceding the date of filing of the application.

4. Do not maintain with the State Tax Administration debts or tax penalties in the executive period, except in the case of debts or tax penalties that are deferred, split or whose execution is suspended.

5. Do not have pending civil liability arising from crime against public finances declared by a firm judgment.

(d) That they have not renounced the current account system in tax matters or that the agreement of their inclusion in the current account system in tax matters has not been revoked during the calendar year in which they are present the application or during the previous calendar year.

2. In order to benefit from this system, tax authorities who meet the requirements laid down in the previous paragraph shall apply to the State Tax Administration Agency within the time limit and with the requirements laid down in Article 140.

Article 139. Debt and credit claims in the current account system for tax purposes.

1. They shall be the subject of entry into the current account for the purposes of their compensation, the claims and the tax debts provided for in this Article.

2. The amounts of the credits recognised to the tax authorities covered by this scheme shall be entered in respect of tax refunds resulting from the tax rules agreed during the period in which the system is applicable. corresponding to the following tributes:

a) Income Tax on Physical Persons.

b) Corporate Tax.

(c) Non-resident income tax in the case of tax obliged to obtain income by permanent establishment.

d) Value Added Tax.

In the case of returns requested after the account is opened and not yet agreed upon, the account entry will occur after the legally scheduled time limit has elapsed for the return without delay. which has been carried out in accordance with the provisions of the applicable rules.

3. The amounts of the tax debts resulting from the self-financing of which the time limit for the declaration or revenue is terminated during the period in which the current account system is applicable in tax matters shall be entered in the opposite sign. submitted by the tax obligation corresponding to the following tax concepts:

a) Income Tax on Physical Persons.

b) Corporate Tax.

(c) Non-resident income tax in the case of tax obliged to obtain income by permanent establishment.

d) Value Added Tax.

(e) Payments on account of the Income Tax of the Physical Persons, the Corporate Tax or the Income Tax of non-residents in the case of tax obligations that obtain income through establishment permanent.

4. The tax credits and debts referred to below shall not be the subject of the tax account in the current account:

(a) Those derived from self-oliquidations submitted out of time.

(b) The debts arising from provisional or final settlements practiced by the organs of the tax administration.

c) The returns recognized in the special review procedures provided for in Law 58/2003, of December 17, General Tax, and in the resolution of resources and economic-administrative complaints.

(d) The tax debts payable in respect of Value Added Tax on import operations.

5. The application of this current account system is incompatible, during the period of the account duration, in relation to the credits and debits received by it, with the procedure laid down for the compensation in the General Regulation of Collection, approved by Royal Decree 939/2005 of 29 July.

Subsection 2. First Procedure for inclusion in the current account system in tax matters

Article 140. Procedure for the inclusion in the current account system in tax matters.

1. The procedure for applying to the system of current account in tax matters shall be initiated by application of the tax obligation to be submitted during the month of October of the immediate calendar year preceding that in which the system of current account must have effects.

The application will be presented in the model approved by the Order of the Minister of Economy and Finance in which the places of presentation will be determined.

2. The request shall be made for the actions necessary to verify compliance with the requirements set out in this section.

If, in view of the documentation provided, it is considered that all the requirements for access to the inclusion are met, resolution will be issued directly. Otherwise, the motion for a resolution shall be notified and the tax obligation shall be granted within a period of 15 days from the day following that of the notification of the proposal to make claims.

3. The procedure for the application of the current account system in tax matters shall end by means of a reasoned decision within three months.

After that period or, where appropriate, arrived on the first day of the calendar year in which the current account system is to be applied without the relevant resolution being notified, it may be understood that the request.

4. The decision to include in the system of current account in tax matters shall take effect from the first day of the calendar year for which the tax liability would have applied for the system or, if the resolution occurs at a later date, starting on the day the same resolution is agreed.

Subsection 3. th Effects and End of the Tax Current Account System

Article 141. Effects on tax credits and debits.

1. The application of the current account system in tax matters shall determine that all the tax credits and debits that are to be used are computed for the settlement of the account, with effect from the day on which it takes place. the maturity of the period of self-settlement and income of the tax liability or in which the corresponding return arising from the tax rules is agreed.

2. Credits and debits to be entered shall not be payable on an individual basis during the current account, but only on account of the balance resulting from the current account.

Article 142. Determination of the balance of the current account and the enforceability of the account.

1. In order to determine the balance of the current account, credit and debts shall be extinguished by compensation, arising from a new credit or tax liability for the amount of the debtor or creditor balance of the account.

2. The determination of the balance of the current account shall be carried out on 31 March, 30 June, 30 September and 31 December of each year in which it is in force, without prejudice to Article 143.4 of this Regulation. rules.

3. The credit or the tax liability resulting from the determination of the balance by the competent body shall be notified to the tax liability, who shall at the same time have a period of 10 days from the day following that of the notification of the opening of that period, in order to make claims in relation to that determination and to provide the documents and supporting documents which it considers relevant.

Expiry of the period of claims shall be provisionally settled within 15 days. In the event that the liquidation result is an amount to be returned, the Administration will agree to pay by transfer to the bank account that has been designated by the tax authority. In the event that the provisional liquidation results in an amount to be entered, the tax obligation shall be entered within the time limits provided for in Article 62.2 of the Law 58/2003 of 17 December, General Tax on Liquidation practiced by the Administration.

Debtor balances of less than the amount to be determined by the Order of the Minister of Economy and Finance shall not be required.

4. The provisions of this Article shall be without prejudice to the power of the tax administration to verify or investigate the tax situation of the obligor in relation to the credits and debts entered into the current account. the procedures provided for in Law 58/2003 of 17 December, General Tax, and in this Regulation.

Article 143. Completion of the current account system in tax matters.

1. The duration of the current account system in tax matters shall, in general, be indefinite and shall apply as long as no of the following circumstances apply:

(a) That the tax obligation expressly renounces its application.

b) A revocation by the Administration.

2. The waiver of the application of the current account system in tax matters shall be communicated by the tax obligation in the model, form and place to be determined by Order of the Minister of Economy and Finance and will produce effects from the the first day of the quarter following that in which the tax administration was notified, without prejudice to the settlement of the current period.

The exclusion of the system tax obligor will be declared by the competent bodies to agree to the inclusion.

3. The inclusion agreement in the current account system in tax matters shall be revoked for any of the following reasons:

(a) By the death or the incapacitation of the tax obligation, unless in the latter case the exercise of the activities by means of a representative continues, or by the dissolution of the entity.

(b) To cease to comply during each calendar year in which the system applies the requirements laid down in Article 138.

At the same time the determination of the balance of the last calendar quarter of the year will be verified to meet the requirements mentioned above.

The autoliquidations to be considered for the determination of compliance with the tax obligations referred to in Article 138.1.c) shall be those of which the time limit for filing has been completed in the calendar year that has just been finish.

c) By the initiation of a bankruptcy procedure against the tax obligation.

d) For non-payment on a voluntary basis of account balances settlements.

e) To submit during the period of application of the current account system in tax matters refund requests derived from the tax or self-accounting regulations to compensate that are totally or partially (a) not to be signed on an administrative or administrative way, but not to be signed on administrative terms.

4. Before the revocation has been agreed, the proposed resolution shall be notified to the obligor in which it shall express its cause and shall be granted a period of 10 days, counted from the day following that of the notification of that decision. proposal, to make allegations.

The resolution that agrees to the revocation shall determine the balance of the account and its enforceability in the manner provided for in Article 142.

Revocation will be agreed upon by the competent bodies to agree to the inclusion in the system.

Section 7. First actuations and procedures for checking formal obligations

Subsection 1. St Performances and Censal Check Procedures

Article 144. Census check actions.

1. Verification of the accuracy of the data reported in the high, modified and low census declarations, as provided for in Articles 9 to 11, shall be carried out in accordance with the data communicated or declared by the obligor himself. tax, with the data held by the Administration, as well as through the physical and documentary examination of the facts and circumstances in the offices, offices, premises and establishments of the tax obligation. For these purposes, the competent bodies shall have the powers provided for in Article 172

2. The tax authorities may require the presentation of the census declarations, the contribution of the documentation to be accompanied by them, their extension and the cure of the defects warned, and may incorporate the data that must be included in the censuses.

3. Where omissions or inaccuracies are revealed in the information contained in the census, the correction of the census situation of the tax liability shall be carried out in accordance with the provisions of Articles 145 and 146.

4. The precautionary absence may be agreed in the Register of intra-Community operators and exporters and other economic operators on the commercial basis of the persons or entities included in them by means of a reasoned agreement from the delegate or director of the competent department of the State Agency for Tax Administration, after reporting by the proposing body, in the following cases:

(a) Where in a performance or tax procedure the absence of the economic activity or the declared social object or its development in the registered office is established, or the tax domicile does not develop the administrative management and the effective management of business.

(b) Where the tax obligation would have been unknown in the notification of any action or procedure for the application of the taxes.

(c) Where the possible intervention of the tax liability in external or intra-Community trade operations is established, from which the non-compliance with the tax liability or the improper obtaining of the tax may be derived tax returns in relation to Value Added Tax.

In the cases provided for in paragraphs (a), (b) and (c) above, the precautionary reduction shall be definitively converted when the census is carried out in accordance with the provisions of Articles 145 and 146.

When the circumstances allowing for the agreement of the precautionary absence in the Registers of intra-Community operators and exporters and other economic operators on a commercial basis are present at the time of the application for inclusion in such records, the competent delegate of the State Tax Administration Agency shall, by means of a reasoned agreement, refuse such inclusion.

5. The low-regulated agreements referred to in the previous paragraph and in Article 146 do not exempt the tax liability from compliance with the outstanding tax obligations.

Article 145. Census rectification procedure.

1. The procedure for rectifying the census situation may be initiated by a request from the Administration for the duty to clarify or justify the discrepancy observed or the data relating to its census declaration or by means of the notification of the motion for a resolution where the tax administration has sufficient data to formulate it.

Where the facts referred to in Article 144.4 of this Regulation are established in proceedings outside a procedure for the application of the taxes, the procedure for the correction of the censal situation shall be start within one month from the low prudential agreement in the registers of intra-Community operators and exporters and other economic operators on a commercial basis. For the purpose of understanding the deadline of the month, it shall be sufficient to prove that an attempt has been made to notify the initiation of the procedure within that period. Failure to initiate the procedure within that period shall determine the lifting of the precautionary measure.

2. When processing the procedure, the Administration may carry out the actions referred to in paragraphs 1 and 2 of the previous Article.

When the tax obligation manifests its disagreement with the data held by the Administration, the provisions of Article 108.4 of Law 58/2003 of 17 December, General Tax, shall apply.

3. Once the motion for a resolution has been notified, the tax obligation shall be granted within 10 days from the date of notification of that proposal, in order to ensure that it is appropriate to its right.

4. The census rectification procedure will end in one of the following ways:

(a) By resolution in which the census data of the tax obligation is rectified. The decision shall, in any event, be motivated by a succinct reference to the facts and grounds of law which have been taken into account therein.

b) For the purpose of the subhealing, clarification or justification of the discrepancy or of the data subject to the requirement by the tax obligation without the need for express resolution. It shall be expressly stated in due diligence.

(c) By expiry, after the expiry of the time limit laid down in Article 104 of Law 58/2003 of 17 December, General Tax, without having been notified of the express decision to terminate the procedure.

d) By the initiation of a limited verification or inspection procedure that includes the object of the procedure for rectification of the census situation.

Article 146. Rectifying of the case of the census.

1. The tax authorities may automatically rectify the census situation of the tax liability without the need to instruct the procedure under the previous article in the following cases:

(a) Where this is the result of actions or procedures for the application of the taxes in which the tax has been a part of the tax itself and where the censal control actions have been carried out, provided that No other facts or other allegations and evidence to be taken into account in those proceedings shall be taken into account.

(b) Where persons or entities to whom a provisional tax identification number has been assigned do not, within the time limit laid down in Article 24 (3) of this Regulation or, where applicable, within the time limit laid down in the the requirement referred to in that Article, the documentation necessary to obtain the definitive tax identification number, unless such time-limits duly justify the impossibility of its contribution, the Administration Tax may be reduced in the registers of intra-Community operators and exporters and other economic operators on a commercial basis.

(c) When the assumptions regulated in Article 131.1 of the recast text of the Company Tax Act, approved by Royal Legislative Decree 4/2004 of 5 March 2004, are met.

(d) When for a period exceeding one year and after making at least three attempts to notify, the practice of notifications to the tax domicile at the tax domicile or when they were issued would have been impossible. In the event of a low insolvency debt during three periods of tax or liquidation, the registration of intra-Community operators and exporters and other economic operators on a commercial basis may be agreed.

2. The modification made in accordance with the provisions of the preceding paragraph shall be communicated to the tax obligation, unless the practice of notifications at the tax office has been impossible for a period exceeding one year declared.

Article 147. Revocation of the tax identification number.

1. The tax administration may revoke the assigned tax identification number, where in the course of the verification actions carried out in accordance with the provisions of Article 144.1 and 2 of this Regulation or in the other actions and verification or investigation procedures, including the circumstances provided for in Article 146.1 (b), (c) or (d) of this Regulation.

2. The revocation agreement shall require the prior hearing of the tax obligation for a period of 10 days from the day following that of the notification of the opening of that period, unless such agreement is included in the proposal for a resolution referred to in Article 145.3 of this Regulation.

3. The revocation shall be published in the Official Gazette of the State and shall be notified to the tax officer.

The publication shall be made on the same dates as those provided for in Article 1112.1 of Law 58/2003 of 17 December, General Tax, for notifications by appearance.

4. The publication of the revocation of the tax identification number in the Official Gazette of the State will produce the effects provided for in paragraph 4 of the sixth provision of Law 58/2003 of 17 December, General Tax.

5. The revocation of the tax identification number shall determine that the certificate to be aware of the tax obligations laid down in Article 74 of this Regulation is not issued.

6. The tax administration may rehabilitate the tax identification number by agreement that will be subject to the same advertising requirements as set out for revocation in paragraph 3 of this article.

Subsection 2. Fiscal Home Check Actions

Article 148. Tax domicile check.

It is for the State Tax Administration Agency to check the tax domicile in the field of State taxes, including those transferred.

Article 149. Initiation and processing of the tax domicile verification procedure.

1. The procedure for checking the tax domicile shall be initiated ex officio by agreement of the body which is established in the specific organization rule, on its own initiative or at the request of any other body of the same or another administration. Tax affected. Such a request shall be accompanied by a report on the relevant background.

2. The body responsible for dealing with the procedure for checking the address must request a report from the body to whose territorial scope the new address is promoted, unless it is already on the file for having promoted the start of the procedure.

In the event that the verification of the tax domicile could result in the change of the tax domicile to a different autonomous community, this circumstance will be notified to the tax administrations of the autonomous communities. affected so that within 15 days, from the day following that of the notification of the opening of that period, they may request that the file be processed with the specialities referred to in Article 152.

3. The verification of the tax domicile shall be carried out in accordance with the data communicated or declared by the tax obligation itself, with the data held by the Administration, with the data and supporting documents that are required for the data itself. the tax or third party, as well as the physical and documentary examination of the facts and circumstances in the offices, offices, premises and establishments of the tax obligor. For these purposes, the competent bodies shall have the powers provided for in Article 172

4. The file shall be submitted to a motion for a resolution which shall be notified to the tax obligor so that within 15 days from the day following that of the notification of the proposal he may plead and present the documents. and supporting evidence as appropriate.

Article 150. Termination of the tax domicile checking procedure.

1. The decision to terminate the proceedings shall be reasoned. The deadline for notifying the resolution shall be six months.

2. It shall be competent to resolve the procedure for checking the tax domicile of the competent body in accordance with the specific organisation standard.

3. The decision taken in the procedure for verifying the registered office shall confirm or rectify the decision and shall be communicated to the bodies involved in the State Administration of Tax Administration and notified to the authorities. affected tax and tax liability.

4. The procedure may also be terminated by expiry, in accordance with the provisions of Article 104 of Law 58/2003 of 17 December, General Tax.

Article 151. Effects of the tax domicile check.

1. The initiation of a procedure for the verification of the tax domicile shall not preclude the continuation of the procedures for the application of the duties initiated on its own initiative or at the request of the person concerned.

2. For the three years following the date of notification of the decision of the procedure for the verification of the tax domicile in which the declaration has been rectified, the communications of the tax domicile to which the obligation is made Tax, where they involve the transfer to a separate autonomous community, shall be of a mere application and must be accompanied by means of proof attesting to the alteration of the circumstances which led to the decision.

Within one month of the presentation of the communication of the change in the tax domicile, the tax administration must notify the tax authority of an agreement confirming the registered office of attorney. (a) a new procedure for the verification of the tax domicile or for which the change in the tax domicile is accepted. In the latter case, the change of domicile shall have effect from the day following that of the notification of that agreement. After one month following the submission of the communication of the change of address without the notification of the agreement as appropriate, such communication shall have effects vis-à-vis the tax administration from the day following the date of completion. of that period.

Article 152. Specialties of the tax domicile check procedure initiated at the request of a stand-alone community.

1. When the tax authorities of an autonomous community consider that, in relation to the taxes transferred, the tax domicile shown in the Tax Obligation Census is not the one that corresponds, it may request that the procedure for checking the tax domicile.

The Autonomous Community shall indicate the place in which it understands the tax domicile of the tax obligation and may accompany all the evidentiary documentation it deems appropriate.

The State Tax Administration Agency shall initiate the procedure for checking the tax domicile within one month of the commencement of the application for entry into the competent body to agree on such initiation.

2. The motion for a resolution shall be notified to the tax liability and, where appropriate, to the tax authorities concerned, where such a proposal gives rise to a change in the tax domicile to an autonomous community other than that of the registered office, for a period of 15 days from the day following that of the notification of the proposal, to present the arguments which they consider to be appropriate. No such proposal shall be notified to the tax obligor when the motion for a resolution confirms the stated address.

3. Where differences of opinion between different tax administrations occur, their resolution will require a favourable report from the tax administrations of the autonomous communities affected by the motion for a resolution. If there is no favourable report of these tax administrations, the resolution shall be the same as the Arbitaltas regulated in Articles 24 of the Organic Law 8/1980 of 22 September of the Financing of the Autonomous Communities, 51 of the Law 25/2003 of 15 July approving the amendment of the Economic Convention between the State and the Community of Navarre, and 66 of Law 12/2002 of 23 May, approving the Economic Agreement with the Autonomous Community of Basque Country.

4. The resolution adopted will be binding on all the tax administrations that have intervened in the procedure.

Subsection 3. Th Declarations Presentation Control Actions

Article 153. Presentation control of statements, autoliquidations, and data communications.

1. It is for the tax administration to monitor compliance with the obligation to file declarations, self-actions and data communications in the following cases:

a) When they are forced to do so according to their census status.

(b) When it is evidenced by the presentation of other declarations, self-reporting or data communications of the tax obligor himself.

c) When derived from information that is held by the Administration from third parties.

d) When it becomes apparent in the course of other performances or procedures for the application of the taxes.

2. In the case provided for in paragraph 1 (a), the tax administration may require the tax authority to present the autoliquidation or omitted declaration or, where appropriate, to communicate the corresponding modification or low census.

3. In the case provided for in paragraph 1 (b), the tax administration shall understand that there is omission in the presentation of the declaration or self-settlement and may require its submission, inter alia, where the obligation to submit a declaration, self-settlement or data communication is derived from the submission by the obligor of statements or self-settlement or when the submission of data communications or of statements required by a character is omitted (a) in compliance with the obligation to supply information and have been submitted periodic declarations or self-results associated with it.

4. In the case referred to in paragraph 1 (c), the submission of declarations or self-declaration shall be deemed to have been omitted and their presentation may be required.

When the tax liability claims inaccuracy or falsehood of such information, the third party may be required to ratify the information provided.

5. In cases where the requirement is not addressed or where, in the case of such a requirement, a declaration or self-settlement is presented in which discrepancies are found in respect of the amounts declared or authorised by the tax or by third parties, the relevant verification or investigation procedure may be initiated.

6. The procedure for the control of declarations, self-reporting and data communications shall be completed in one of the following ways:

a) By the presentation of the declaration, self-validation or communication of omitted data.

b) By the justification of the non-subjection or exemption in the performance of the filing obligation. It shall be expressly stated in due diligence.

c) By the start of a check or investigation procedure.

(d) By expiry, after the expiry of the three-month period without having been notified, express an end to the procedure.

Subsection 4. Activities Controlling other formal obligations

Article 154. Control of other formal obligations.

1. The procedure for the verification of compliance with formal tax obligations other than those covered by the preceding sub-sections shall be initiated on its own initiative.

The tax administration may perform the actions provided for in paragraphs (b), (c) and (d) of Article 136.2 of Law 58/2003, of 17 December, General Tax.

2. Once the verification has been completed, the tax obligation shall be heard, for a period of 10 days from the day following that of the notification of the opening of that period.

3. After the hearing procedure is completed, the result of the diligence checks shall be documented, which shall include at least the following content:

a) Tax obligation or items of the same checked and temporary scope of the check.

b) Specification of the specific actions taken.

c) Relationship of facts that motivate diligence.

4. The diligence shall be incorporated into the sanctioning file which, where appropriate, is initiated or initiated as a result of the procedure, without prejudice to the referral to be made where it is necessary for the initiation of another procedure for the application of taxes.

5. The procedure for checking other formal obligations shall be terminated in any of the following ways:

a) Diligence.

(b) By expiration, after the expiry of the period covered by Article 104 of Law 58/2003, of 17 December, General Tax, without having been formalized the diligence that ends the procedure.

c) By the start of a limited-check or inspection procedure that includes the object of the procedure.

6. After the procedure for verifying other formal obligations has been completed by due diligence, the tax administration may not make a new regularisation in relation to the subject matter referred to in paragraph 3 (a) of this Article. an article, except that in a procedure of limited verification or subsequent inspection, new facts or circumstances resulting from actions other than those carried out and specified in that diligence are discovered.

Section 8. Data Verification Procedure

Article 155. Getting started and processing the data verification procedure.

1. The Administration may initiate a procedure for verifying data in the cases provided for in Article 131 of Law 58/2003 of 17 December, General Tax.

2. Prior to the opening, where appropriate, of the time limit for claims, the tax administration may agree on a reasoned basis for the extension or reduction of the scope of the action. Such an agreement must be notified to the tax authority.

3. Prior to the decision in which the defects are corrected or the practice of the provisional liquidation is corrected, the administration shall notify the tax obligation of the motion for a resolution or a settlement so that, within a period of 10 days from the day following that of the notification of the proposal, whichever is appropriate to your right.

Article 156. Termination of the data verification procedure.

1. Where the procedure is terminated by the sub-healing, clarification or justification of the discrepancy or of the data subject to the requirement by the tax obligation, this circumstance shall be taken into account and shall not be required to be issued. express resolution.

2. Where the settlement resulting from the data verification procedure is an amount to be returned, the payment of default interest shall be carried out as follows:

(a) In the case of a refund of undue income, the tax-bound interest for late payment shall be settled in the terms of Article 32.2 of Law 58/2003 of 17 December, General Tax.

(b) In the case of a return arising from the rules of a tax, interest on late payment shall be settled in favour of the tax liability in accordance with Article 31 of Law 58/2003 of 17 December 2003. Tax, and in Article 125 of this regulation.

Section 9 Value Check Procedure

Subsection 1. The value checking

Article 157. Checking values.

1. The tax administration may verify the value of the income, products, property and other determining factors of the tax obligation in accordance with the provisions of Article 57 of Law 58/2003 of 17 December, General Tax, unless the tax obligation has been declared in accordance with:

(a) The value that has been communicated to it by the tax administration in the terms provided for in Article 90 of Law 58/2003, of 17 December, General Tax, and in Article 69 of this regulation.

b) The securities published by the Acting Administration itself in application of any of the means provided for in Article 57.1 of Law 58/2003 of 17 December, General Tax.

2. The provisions of this Section shall be without prejudice to the provisions of the rules of each tribute.

Article 158. Value checking means.

1. The application of the valuation means consisting of the estimate by reference to the securities appearing in the official records of a fiscal nature referred to in Article 57.1.b) of Law 58/2003 of 17 December, General Tax, require that the technical methodology used for the calculation of the multiplying coefficients, the coefficients resulting from that methodology and the period of validity have been the subject of approval and publication by the Administration the tax to be applied. In the area of competence of the State, the Minister for Economic Affairs and Finance shall be approved by order.

2. Where the valuation method consists of average market prices, the competent tax authority may approve and publish the methodology or the calculation system used to determine the values of the valuation. average prices according to the type of goods, as well as the resulting values. In the area of competence of the State, the Minister for Economic Affairs and Finance shall be approved by order.

3. Where the assessment of securities is used as a means of assessment consisting of an expert opinion of the Administration, the latter shall have sufficient and adequate qualifications for the type of good to be assessed.

Dealing with an assessment which relates to an individual right or right, the physical, economic and legal characteristics which, according to the applicable rules, are to be considered for determining the value of the or right.

4. For the purposes of Article 57.1 (h) of Law 58/2003 of 17 December, General Tax, the value of the assets transmitted determining the tax liability may be checked by the Tax Administration on the basis of the price or declared value corresponding to other transmissions of the same goods carried out within a period of one year from the date of the accrual of the tax in which it takes effect, provided that the circumstances of a character are substantially maintained physical, legal and economic determinants of such value.

Article 159. Value-checking actions.

1. The value checking can also be performed as a specific performance in any of the following procedures:

a) Procedure initiated by declaration.

b) Limited checking procedure.

c) Inspection procedure.

2. Where the security check is carried out in any of the procedures referred to in the preceding paragraph and such verification is not carried out by the body dealing with the procedure, the established value shall be incorporated into the procedure for which the brings cause.

3. Where the security check is carried out in accordance with the provisions of paragraph 1 above, the provisions of Article 134 of Law 58/2003 of 17 December 2003, General Tax, and in the following subsection of this Regulation, shall apply. except as regards the maximum time limit for resolution, which shall be the procedure for the procedure to be dealt with.

When the actions of the verification of securities are carried out in an inspection procedure, the powers of the tax administration will be those recognized by Law 58/2003, of December 17, General Tax, and by this regulation to the inspection bodies.

4. Irrespective of the procedure in which the securities check is carried out, the tax authorities shall have the right to promote the contradictory assessment in accordance with the terms laid down in Article 135 of Law 58/2003 of 17 December 2003. December, General Tax and Subsection 3 of this Regulation.

5. No action shall be taken to verify securities where the value of the income, products, goods or elements of the tax liability is directly resulting from a law or regulation.

Subsection 2. Settings Check Procedure

Article 160. Procedure for checking values.

1. In this procedure, the tax authorities may examine the data held by the administration, those recorded by the tax authorities in their declarations and the supporting documents presented or required for this purpose. as well as requiring the tax liability or third parties to provide the information necessary to carry out the assessment.

The Administration may also carry out the physical and documentary examination of the goods and rights to be assessed. For these purposes, the competent bodies shall have the powers provided for in Article 172 of this Regulation.

2. In the opinion of experts, the personal recognition of the good valued by the expert shall be necessary in the case of singular goods or of those of which all of his relevant circumstances cannot be obtained from documentary sources contrasting. The refusal of the holder of the good to such recognition shall exempt the tax administration from compliance with this requirement.

3. The valuation proposal resulting from the verification of securities made by any of the means referred to in Article 57 of Law 58/2003 of 17 December, General Tax, shall be motivated. For the purposes of Article 103.3 of that law, the proposal for an assessment shall expressly contain the rules applied and the details of its application. In particular, it shall contain the following:

(a) In the estimate by reference to the securities appearing in the official records of a fiscal nature, the value taken as a reference and the parameters, coefficients and other elements of quantification shall be specified. used to determine the value.

(b) In the use of average market prices, the adaptation of the average market price and calculation system studies to the specific case should be specified.

c) In the opinion of experts, the factual elements which justify the modification of the declared value, as well as the valuation assigned, must be expressed in a concrete manner. In the case of immovable property, the basic unit module applied, with the expression of its origin and method of determination, and all relevant circumstances, such as surface, age or other, which have been taken into account for the determination of the proven value, with specific expression of its impact on the final value and source of its provenance.

4. The administrative valuation shall serve as a basis for the provisional settlement to be carried out, without prejudice to the initiation of a data verification, limited verification or inspection procedure for other elements of the tax liability.

Subsection 3. Contradictory Expert Tasation

Article 161. Initiation and processing of the conflicting expert assessment procedure.

1. Where the conflicting expert assessment is requested, the assessment carried out by an expert of the Administration shall be necessary in the case where the value verification had been carried out by a means other than the opinion of the experts of the Administration. For these purposes, the competent authority shall send the relevant technical services a list of the goods and rights to be valued. Within a period of 15 days, the staff entitled to the nature of the same shall, in duplicate, make the relevant assessment sheet, in which the result of the assessment made and the criteria used, shall be recorded.

Only the tax authorities will be understood to promote the contradictory expert assessment, if the reasons for opposition to the assessment only relate to the quantification of their technical elements, such as the module basic unit, depreciation by seniority or coefficients and figures in which the other circumstances considered in the quantification are specified, unless the tax obligation expressly states that it does not wish to promote the expert assessment contradictory but the challenge of the administrative act.

2. The competent authority shall notify the tax authority of the valuation referred to in the preceding paragraph or, in cases where the securities audit has been carried out by means of the expert's opinion, which has already (a) is included in the file, and shall be granted a period of 10 days from the day following that of the notification of the assessment, in order to enable him to appoint an expert, who shall have appropriate evidence of the nature of the proceedings; property and rights to be valued.

After the 10-day period without having designated the expert by the tax authority, it will be understood that he has removed his right to promote the contradictory expert assessment and the procedure will be terminated. In this case, the settlement to be issued shall take the proven value which would have served as a basis for the initial settlement and no further conflicting expert assessment may be promoted.

3. Once the expert has been appointed by the tax authority, the relationship of goods and rights will be given to him so that within 1 month, from the day after the date of the receipt of the relationship, he will make the corresponding sheet of appreciation, the which must be motivated.

After the 1 month period without having presented the assessment, it will be understood that you have removed your right to promote the conflicting expert assessment and the procedure will be terminated. In this case, the settlement to be issued shall take the proven value which would have served as a basis for the initial settlement and no further conflicting expert assessment may be promoted.

4. The body responsible for designating a third party shall be that which is determined by the specific rules of organisation.

The competent tax administration may establish standardized fees for third parties to be designated in accordance with the provisions of Article 135.3 of Law 58/2003 of 17 December 2003. Tax. Acceptance of the designation by the expert chosen by lot will be necessary. Such acceptance shall also determine the acceptance of the fees approved by the Administration.

5. Once the appointment has been accepted by the third party, the relationship of the goods and rights to be valued and the copies of the sheets of appreciation of the previous experts will be given. Within 1 month, counted from the day following the day of delivery, it shall confirm either of the above assessments or make a further assessment, without prejudice to the limits provided for in Article 135.4 of Act 58/2003 of 17 December 2003. December, General Tax.

In the event that the third party does not issue the valuation within the time limit set out in the preceding paragraph, its designation may be left without effect, without prejudice to the liabilities that are due to the lack of issuance. of the opinion in time. In the event that the designation is left without effect, this circumstance must be notified to the third party and the tax officer, and, where appropriate, the release of the deposits of his or her fees and the appointment of another expert third in order.

Article 162. Termination of the conflicting expert assessment procedure.

1. The conflicting expert assessment procedure shall be terminated in any of the following ways:

(a) By the delivery in the tax administration of the valuation carried out by the third party.

b) By the withdrawal of the tax obligation in the terms provided for in paragraphs 2 and 3 of the previous article.

(c) For the purposes of not requiring the designation of the third party in accordance with the provisions of article 135.2 of Law 58/2003 of 17 December, General Tax.

d) For the lack of the fee deposit by any of the parties in the terms provided for in the fourth paragraph of Article 135.3 of Law 58/2003 of December 17, General Tax.

e) By expiration on the terms provided for in Article 104.3 of Law 58/2003, of December 17, General Tax.

2. In the case provided for in paragraph 1 (c) of this Article, the settlement to be issued shall take the assessment resulting from the assessment carried out by the expert of the tax duty in accordance with the provisions of Article 135.2 of Law 58/2003, of 17 December, General Tax Office, and no new value check may be carried out by the Tax Administration on the same goods or rights.

3. In the case provided for in paragraph (1) (d) of this Article, the settlement to be issued shall take the assessment corresponding to the provisions of Article 135.3 of Law 58/2003 of 17 December 2003, General Tax, and shall not be Further promote the contradictory assessment by the tax liability or, where appropriate, no further verification of value by the tax authorities on the same goods or rights.

4. In the case provided for in paragraph 1 (e) of this Article, the settlement to be issued shall take the proven value which would have served as a basis for the initial settlement and the conflicting expert assessment may not be further promoted.

5. Once the procedure has been completed, the competent tax administration shall notify within 1 month the settlement corresponding to the valuation to be taken as a basis in each case, as well as that of the interest for late payment.

Non-compliance with the time limit referred to in the preceding paragraph shall determine that interest on late payment is not required since such non-compliance occurs.

With the notification of the liquidation, the deadline provided for in article 62.2 of the Law 58/2003 of 17 December, General Tax, will be initiated, so that the income will be effected, as well as the calculation of the deadline to interject the economic-administrative action or complaint against liquidation if the time limit had been suspended by the submission of the request for the contradictory assessment.

Section 10 Limited Check Procedure

Article 163. Initiation of the limited checking procedure.

The limited checking procedure, among others, can be initiated in the following scenarios:

(a) When in relation to the autoliquidations, statements, data communications or requests submitted by the tax obligor, errors in their content or discrepancies between the data declared or supporting evidence and evidence of evidence held by the tax administration.

(b) When in relation to the self-reporting, statements, data communications or requests submitted by the tax liability, all or some elements of the tax obligation should be verified.

(c) When in accordance with the background of the Administration, the obligation to declare or to carry out the taxable fact or the budget in the event of a tax liability is revealed without Record the presentation of the self-settlement or tax return.

Article 164. Processing of the limited checking procedure.

1. Prior to the opening of the period of allegations, the tax authorities may agree on a reasoned basis for the extension or reduction of the scope of the action. Such an agreement must be notified to the tax authority.

2. For the purposes of Article 136.2.c) of Law 58/2003 of 17 December 2003, the Tax Administration may require the simplified daily book referred to in Article 29.3 of this Regulation.

3. For the purposes of Article 136.4 of Law 58/2003 of 17 December 2003, General Tax, where the limited verification procedure includes census checks or concerning the application of objective methods of taxation, actions relating to such checks may be carried out in the offices, offices, premises and establishments of the tax obligor in cases where the physical examination of the facts or circumstances under consideration is necessary. check. For these purposes, the competent bodies shall have the powers provided for in Article 172 of this Regulation.

4. Prior to the decision, the Administration shall notify the tax obligation of the motion for a resolution or a settlement so that within 10 days from the day following that of the notification of the proposal, the what suits your right.

The processing of claims may be waived where the resolution contains an express expression that the tax situation is not to be regularised as a result of the verification carried out.

5. In respect of each tax obligation under the procedure, a single resolution may be issued in respect of the entire time-frame subject to the verification so that the resulting debt is determined by the algebraic sum of the settlements relating to the various tax or settlement periods checked.

Article 165. Termination of the limited checking procedure.

When the settlement resulting from the limited verification procedure is an amount to be returned, the default interest settlement shall be carried out as follows:

(a) In the case of a refund of undue income, the tax-bound interest for late payment shall be settled in the terms of Article 32.2 of Law 58/2003 of 17 December, General Tax.

(b) In the case of a return arising from the rules of a tax, interest on late payment shall be settled in favour of the tax liability in accordance with Article 31 of Law 58/2003 of 17 December 2003. Tax, and in Article 125 of this regulation.

TITLE V

Performances and inspection procedure

CHAPTER I

General provisions

Section 1. Functions of the inspection of the tributes

Article 166. Assignment of inspecting functions to administrative bodies.

1. For the purposes of this Regulation, it is understood by tax inspection bodies that they are of an administrative nature carrying out the duties provided for in Article 141 of Law 58/2003 of 17 December 2003, General Tax, as well as those other who have attributed that condition to the specific organization rules.

2. In the field of competence of the State, the exercise of the duties of tax inspection shall be:

(a) The organs with inspection functions of the State Agency for Tax Administration in the terms laid down in the applicable regulations.

b) The organs of the General Directorate of the Catastro that have attributed the cadastral inspection in accordance with the provisions of the recast text of the Law of the Land Registry, approved by Royal Legislative Decree 1/2004, of 5 in March, in the form to be determined by the Order of the Minister for Economic Affairs and Finance, and without prejudice to any joint actions which may be taken with local authorities.

3. The organs with the inspection duties of the State Agency for Tax Administration shall perform their duties in respect of the following taxes:

(a) Those whose application corresponds to the State's tax administration, as well as the surcharges established on such taxes in favor of other public entities.

(b) The taxes transferred in accordance with the provisions of Article 46 (3) of Law 21/2001 of 27 December 2001 regulating the fiscal and administrative measures of the new system of financing of the Autonomous Communities of common rules and cities with a Statute of Autonomy, as well as, where applicable, with the provisions of the laws governing the transfer of taxes of the State and the fixing of the scope and conditions of the transfer to each autonomous community.

(c) The Tax on Economic Activities in accordance with the provisions of the Local Government Regulations.

Article 167. Collaboration of inspection bodies with other bodies and administrations.

1. The inspection activities may be carried out by means of collaboration between the different tax administrations, either on their own initiative or at the request of the other administration.

When the inspection bodies of a tax administration are aware of facts or circumstances with a tax significance for other tax administrations, they will inform them and accompany them. evidentiary elements to proceed.

The inspection activities that a local entity has to carry out outside its territory shall be carried out by the competent bodies of its autonomous community when they are to be carried out in the territorial area of the autonomous community, and by the bodies of the tax administration of the State or of the autonomous community competent for the territory in another case, upon request of the president of the local corporation.

Inspecting actions that have to be carried out by an autonomous community outside its territory shall be carried out, at the request of the latter, by the inspection bodies of the State Administration or the Autonomous Community. competent by reason of territory, in accordance with the relevant powers.

The results of the inspection measures referred to in the preceding paragraphs shall be documented in due diligence, to which a report may be accompanied if deemed appropriate, which shall be sent directly to the competent body of the public administration concerned.

2. The inspection bodies shall communicate to other bodies of the same tax administration how much data they are aware of for the proper performance of the tasks entrusted to them. For these purposes, they shall take into account their respective functional or territorial competences.

The inspection bodies shall provide the necessary collaboration to other inspection bodies of the same tax administration.

Article 168. Coordinated inspections with the autonomous communities.

1. The tax administrations of the State and the Autonomous Communities may carry out coordinated inspection procedures and procedures, each in their field of competence and independently, in relation to those required. tax which is of common or complementary interest for the application of the taxes for which the inspection is appropriate.

The bodies of the different tax administrations involved in the coordinated actions and procedures will be able to carry out concrete actions simultaneously.

The tax administrations involved will have access to all the information and evidence obtained in the different actions and inspection procedures coordinated as soon as they are relevant to the resolution. the procedure initiated, for its extension or for the initiation of other procedures in accordance with their respective powers.

2. The tax authorities who propose to carry out these proceedings or proceedings shall direct the other administration with a statement of the duty, concepts and periods which it intends to verify and shall indicate to the other authorities. concepts and periods requesting that they be checked by the other Administration. The tax administration to which the proposal is addressed shall communicate, within one month of receipt of the letter, whether or not it accepts the proposal.

3. In the communication of the commencement of the proceedings to the tax obligation or the initiation of the inspection procedure which is notified in the last place, or both if they are initiated at the same time, the tax authority concerned shall be informed of the coordinated actions.

4. The coordinated actions and procedures shall be completed independently by each tax administration. The decisions or, where appropriate, the settlements which are carried out in each of them shall be subject to an independent appeal only.

Article 169. Inspector staff.

1. The inspection activities shall be carried out by the officials and other staff at the service of the tax administration who carry out the corresponding integrated positions in the organs with duties of tax inspection and, in their case, by those referred to in Article 61.2.

It is for each tax administration, in accordance with the applicable regulations, to determine in the various organs with inspection functions the jobs that are in charge of the performance of these functions. and specify their specific characteristics and attributions.

2. The preparatory actions and those of verification or evidence of facts or circumstances with a tax transcendence may be entrusted to the staff at the service of the tax administration which does not have the status of an official.

Section 2. Planning of inspecting performances

Article 170. Inspection plans.

1. The planning will comprise the general strategies and objectives of the inspection activities and will be concretized in the set of plans and programs defined on economic sectors, areas of activity, operations and assumptions in fact, relations legal or other legal entities, in accordance with which the inspection bodies shall carry out their activities.

2. Each tax administration shall integrate into the tax control plan referred to in Article 116 of Law 58/2003 of 17 December, General Tax, the plan or the partial inspection plans, which shall be based on the risk criteria tax, opportunity, randomness or other relevant estimates.

3. In the field of the cadastral inspection, the General Directorate of the Catastro will be responsible for the approval of the inspection plans, as established in the recast text of the Law of the Real Estate Catastro, approved by Royal Decree Legislative 1/2004, of 5 March, in the provisions laid down in its development and in this regulation.

4. In the field of the competence of the State Tax Administration Agency, the plan or partial inspection plans shall be drawn up annually on the basis of the guidelines of the Tax Control Plan, which shall be taken into account proposals from the territorial inspection bodies, and the appropriate IT support will be used.

5. The plan or the partial inspection plans shall include the action programmes, priority areas and guidelines to be used to select the tax authorities on which inspection activities are to be initiated in the year in which they are carried out. treat.

6. The plan or partial plans for inspection in the course of implementation may be subject to review, ex officio or on a proposal from the territorial bodies.

7. The inspection plans, the information processing facilities and the other systems for the selection of the tax authorities which are to be the subject of inspection measures shall be reserved for the purposes of advertising or (a) communication and shall not be made clear to the tax authorities or to other bodies outside the application of the taxes.

8. The determination by the competent authority to liquidate the tax authorities which are to be the subject of verification in respect of the relevant inspection plan shall be of a mere procedural nature and shall not be subject to appeal or economic-administrative claim.

For the determination of the tax authorities to be checked, account may be taken of the proposals made by the bodies with functions in the application of the taxes.

9. With respect to the taxes transferred by the State to the autonomous communities, they will have full autonomy to prepare their own inspection plans with adaptation to their respective organic structure. However, in the event that joint plans of inspection actions have been approved in accordance with the provisions of Article 50.1 of Law 21/2001 of 27 December 2001 on the taxation and administrative measures of the new the system of financing of the Autonomous Communities of the common system and cities with the Statute of Autonomy, the corresponding tax administrations will have to adapt their respective plans of inspection to the general criteria established in the joint plans approved by them, in relation to those issues or aspects envisaged in the same.

Section 3. Faculty of Taxation Inspection

Article 171. Examination of the documentation of the tax authorities.

1. In order to carry out the inspection activities, the following documents may be examined, inter alia:

(a) Statements, self-decisions, data communications or requests submitted by the tax authorities regarding any tax.

(b) Accounting of tax authorities, which shall include records and accounting records as well as previous or ancillary sheets which cover or justify the accounting records.

c) Books established by the tax rules.

(d) Invoices, supporting documents and proxy documents to be issued or retained by tax authorities.

e) Documents, data, reports, background, and any other document with tax significance.

2. The documentation and other elements referred to in this Article may be analysed directly. Where applicable, the display or printing shall be required in the corresponding data lists archived on computer media or any other type of data.

You may also obtain copies of the data, books or documents referred to in the previous paragraph, without prejudice to the provisions of Article 34.1.h) of Law 58/2003, of December 17, General Tax.

3. The tax authorities shall make the documentation referred to in paragraph 1 available to the inspector staff.

When the inspector requires the tax authority to provide data, reports or records that are not to be made available to such staff, a period of not less than 10 days shall be granted, counted from following the notification of the requirement, to fulfill this duty of collaboration.

Article 172. Entry and recognition of farms.

1. Officials and other staff in the service of the tax administration who carry out inspection activities have the right of entry and recognition of the places referred to in Article 142.2 of Law 58/2003 of 17 December 2003. Tax General, where those so require.

2. In the field of the State Administration of Tax Administration, when the tax obligation or the person in whose custody the above mentioned places are located shall be opposed to the entry of the inspection officers, authorization shall be required. written by the delegate or the director of the department to which the acting body is responsible, without prejudice to the adoption of the precautionary measures.

In the scope of the General Directorate of the Registry, the authorization referred to in the preceding paragraph shall be the responsibility of the Director General.

3. Where the entry or recognition concerns the constitutionally protected domicile of a tax obligor, the consent of the person concerned or judicial authorisation shall be specified.

4. At the time of entry and recognition of the courts, inspection officers may take the precautionary measures they deem necessary.

Upon completion of the entry and recognition, it shall be communicated to the court that authorized them to the circumstances, incidents and results.

5. For the purposes of this Article, and without prejudice to the provisions of paragraph 3 above, the tax obligation or the person in whose custody the places referred to in Article 142.2 of the Act shall be deemed to have been made shall be deemed to have been 58/2003, of 17 December, General Tax, lend their conformity to the entry and recognition when they execute the normally necessary acts that depend on them so that the actions can be carried out.

If there is a withdrawal of the consent of the tax obligor for the permanence in the places where the actions are being developed, the inspection officials, before the completion of the actions, will be able to adopt the precautionary measures provided for in Article 146 of Law 58/2003 of 17 December, General Tax.

Article 173. Obligation to take care of the inspection bodies.

1. The tax authorities shall be responsible for the inspection bodies and shall give them due collaboration in the development of their duties.

In the case of a group that is tax-consolidation, in relation to the Company Tax, they will have to pay the inspection bodies both the parent company of the group and the dependent entities.

2. Where the staff inspector is not present at the place where the proceedings are to be carried out, the tax officer or his representative shall take care of them if they are present. Failing this, any person responsible or responsible for such places shall be involved in the proceedings, without prejudice to the fact that, at the same time and place, the action may be required to continue within the time limit laid down and take the precautionary measures resulting from them.

3. The tax obligation or its representative must be present in the inspection proceedings where the inspection body is required to carry out the appropriate practice.

4. In ports, railway stations and other land transport, at airports or in the central markets, slaughterhouses, auctions and places of a similar nature, the entry of the inspector's staff shall be freely permitted. stations, docks, offices and other facilities for the taking of billings, entrances and exits or similar, and may require employees to ratify the data and background taken.

5. The inspector staff is also entitled to:

a) Gathering information from workers or employees on issues related to the activities in which they participate.

b) Take measurements or take samples, as well as obtain photographs, sketches or drawings. Such operations may be carried out by the inspector staff in accordance with Article 169.

c) To seek the opinion of experts. To this end, the optional staff may be provided by the bodies with inspection functions.

d) Require the display of the determining objects of the levy of a tribute.

e) Verify the internal control systems of the company, when it can facilitate the verification of the tax situation of the obligor.

(f) Verify and analyse computer systems and equipment by which the management of economic activity is carried out, in whole or in part.

Section 4. th Place of the inspecting performances

Article 174. Place of the inspection actions.

1. The inspection activities may be carried out in any of the places set out in Article 151.1 of Law 58/2003 of 17 December, General Tax, as determined by the inspection bodies.

2. The actions relating to the analysis of the documentation referred to in Article 142.1 of Law 58/2003 of 17 December, General Tax, shall be carried out in the place where the books of accounts or accounts are legally required documents, with the following exceptions:

(a) Where there is prior compliance with the tax obligation, which shall be recorded in due diligence, they may be examined in the offices of the tax administration or in any other place in which it is agreed.

(b) Where copies have been obtained in any support of the books and documents referred to in Article 142.1 of Law 58/2003 of 17 December, General Tax, may be examined in the offices of the Administration tax.

(c) In the case of records and documents established by rules of a tax nature or the supporting documents required by them, their presentation may be required at the offices of the tax administration for examination.

(d) Where the inspection measures are not related to the development of an economic activity, it may be necessary to submit to the offices of the relevant tax administration of the documents and supporting documents necessary for the proper verification of their tax situation, provided that they are established or are required by rules of a tax nature or are necessary to prove the facts or circumstances entered in the tax returns.

3. Inspection bodies in the area of territorial competence of which the tax office of the taxable person is situated may examine all the books, documents or supporting documents to be provided, even if they relate to goods, rights or activities that radiate, appear or develop in a different territorial scope.

Similarly, inspection bodies whose territorial jurisdiction does not correspond to the tax domicile of the tax obligation may develop in any of the other places referred to in Article 151 of Law 58/2003, of 17 December, General Tax Office, the actions to be taken in connection with the obligation.

Section 5. Documentation of the inspecting actions

Article 175. General rules.

Inspecting actions shall be documented in communications, proceedings, reports, minutes and other documents in which settlement acts and other settlement agreements are included, in the terms established in this rules.

Article 176. Inspection minutes.

1. In the minutes of inspection referred to in Article 143.2 of Law 58/2003, of 17 December, General Tax, shall be entered, in addition to the particulars contained in Article 153 of that Law, the following ends:

a) Name and last name of the officials who subscribe to them.

(b) The date of commencement of the proceedings, the extensions of the time limit which, where appropriate, would have occurred and the calculation of the justified interruptions and delays not attributable to the Administration during the actions.

(c) The presentation or not of arguments by the tax obligation during the proceedings or in the proceedings of the hearing and, if any, the legal assessment thereof by the official who subscribes to the minutes. However, when an act of disagreement is concluded, the assessment of the claims submitted may be included in the report referred to in Articles 157.2 of Law 58/2003 of 17 December 2003, General Tax, and 188.2 of the rules.

(d) The provisional or final nature of the settlement resulting from the minutes. In the case of a provisional settlement, the circumstances determining that character and the elements of the tax obligation to which the verification has been extended shall be recorded.

e) In the case of minutes with agreement, it must be stated, in addition to the provisions of article 155.2 of Law 58/2003, of 17 December, General Tax, the date on which the competent body has granted the authorisation and the identification data of the deposit or guarantee constituted by the tax liability.

2. Where the tax obligation is subject to accounting and registration obligations in relation to the tax obligation and period checked, the status of the compulsory books or registers, with expression, in their own right, must be recorded in the minutes. case, defects or anomalies which are of importance for the resolution of the procedure or for determining the existence or qualification of tax infringements.

3. In respect of each tax obligation, a single act may be extended in respect of the entire temporary scope of the verification so that the resulting debt is determined by the algebraic sum of the liquidations referred to in the different periods checked.

4. The inspection bodies shall extend the minutes in the official models approved for the purpose by each tax administration.

If, by extension, the model of the minutes cannot be included in the model of the minutes, all the circumstances to be recorded in it shall be reflected in an annex which shall be part of the minutes for all purposes and which shall also be formalised in a model official.

CHAPTER II

Inspection procedure

Section 1. First Initiation of Inspection Procedure

Article 177. Initiation of trade in the inspection procedure.

1. The inspection procedure may be initiated by means of a communication notified to the tax obligor to be in place, day and time to be pointed out and made available to the inspection bodies or to provide documentation and other documents. elements deemed necessary in the terms of Article 87.

2. Where appropriate for the proper practice of the proceedings, as provided for in Article 172 of this Regulation, and without prejudice to the provisions of Article 147.2 of Law 58/2003 of 17 December 2003, General Tax, the inspection procedure may be initiated without prior communication through the company, offices, premises, facilities, work centres or warehouses of the tax liability or where there is evidence of the obligation tax, even if it is partial. In this case, the actions shall be read with the tax obligation if it were present and, if not, with those responsible or responsible for such places.

Article 178. Extension and scope of the actions of the inspection procedure.

1. The proceedings of the inspector procedure shall be extended to one or more obligations and periods of tax or liquidation, and may be of general or partial scope in accordance with Article 148 of Law 58/2003 of 17 December 2003. Tax.

2. The actions of the inspection procedure shall be of a general nature, unless otherwise indicated in the notice of initiation of the inspection procedure or in the agreement referred to in paragraph 5 of this Article, which shall be statement.

3. The actions of the inspector procedure shall be partial in the following cases:

(a) Where the inspecting actions do not affect the whole of the elements of the tax obligation in the period of verification.

(b) Where the proceedings relate to compliance with the requirements for obtaining benefits or tax incentives, as well as where the action is intended to check the tax system applicable.

(c) When they are intended to check for a refund request provided that it is limited exclusively to the fact that the content of the declaration, the self-validation or the application submitted is formally in accordance with the above in the accounting, accounting records and supporting documents of the tax liability, without prejudice to the subsequent full verification of their tax situation.

4. The extension and the general or partial scope of the action shall be recorded at the beginning of the proceedings by means of the relevant communication. Where the inspection procedure is extended to different tax obligations or periods, the general or partial scope of the action shall be determined in respect of each obligation and period checked. In the case of performances of partial scope, the elements to be checked or those excluded from them shall be communicated.

5. Where, in the course of the proceedings, reasons are given for the advice, the competent authority may agree on a reasoned basis:

(a) The modification of the extent of the actions to include tax obligations or periods not included in the notice of initiation or to exclude any tax obligation or period of those indicated in that notice communication.

b) The extension or reduction of the scope of the actions that were being developed with respect to the tax obligations and periods initially indicated. In addition, the inclusion or exclusion of elements of the tax obligation which is being the subject of a partial-scope action may be agreed.

Article 179. Request for the tax obligation of a general scope inspection.

1. The application referred to in Article 149 of Law 58/2003 of 17 December, General Tax, shall be made in writing addressed to the competent body to liquidate or expressly communicate to the actuary, who shall collect the (a) the application to the competent body to liquidate the application. This request shall include the content provided for in Article 88.2 of this Regulation.

2. Upon receipt of the request, the competent authority to settle whether the general inspection is to be carried out as an extension of the scope of the procedure already initiated or by the initiation of another procedure.

3. The admission of the application for failure to comply with the requirements laid down in Article 149 of Law 58/2003 of 17 December, General Tax, shall be motivated and shall be notified to the tax obligation. An application for a replacement or an economic-administrative complaint may not be brought against the admission agreement, without prejudice to the possibility of claiming against the act or administrative acts to end the inspection procedure.

Section 2. Rd Processing of the inspection procedure

Article 180. Processing of the inspector procedure.

1. In the course of the inspection procedure, the necessary actions shall be taken to obtain the data and evidence to support the regularization of the tax situation of the tax obligor or to declare it correct.

2. The direction of the inspection activities is the responsibility of the inspection bodies. Officials who process the procedure shall decide on the place, day and time when the proceedings are to be carried out.

The tax liability may be required in the offices of the tax administration or in any other of the places referred to in Article 151 of Law 58/2003 of 17 December 2003. Tax.

When there is personation, prior to communication or without it, in the tax domicile, offices, dependencies, facilities or warehouses of the tax obligation, due collaboration must be provided and the place and the means Auxiliaries necessary for the exercise of the inspection functions.

3. At the end of each day's proceedings which have been carried out in the presence of the tax officer, the inspector who is carrying out the proceedings may fix the place, day and time for resumption, which may take place on the working day. next. However, the requirements for appearance in the tax administration offices not made in the presence of the tax liability must be provided for a minimum period of 10 days, counted from the day following that of the tax. notification of the requirement.

4. Without prejudice to the exercise of the powers and duties of inspection, the proceedings of the proceedings must be carried out in such a way as to disturb as little as possible the normal development of the employment or economic activities of the obligor tax.

Article 181. Precautionary measures.

1. The officials who are developing the proceedings in the inspection procedure may take the precautionary measures necessary for the assurance of the evidence in the terms provided for in Article 146 of the Law. 58/2003, dated December 17, General Tax.

2. The seal shall be carried out by means of the sealed ligature or by any other means which permits the closure or attachment of books, registers, electronic equipment, envelopes, packages, drawers, doors of rooms or premises or other evidence, in order to are not opened without the approval and control of the inspection bodies.

The deposit shall consist of putting such test elements in the custody or custody of the natural or legal person determined by the Administration.

The seizure shall consist of the taking of possession of evidence of a movable character and the measures that are necessary for proper conservation shall be taken.

Documents or objects deposited or seized may, where appropriate, be previously sealed.

3. For the adoption of the precautionary measures, the aid and collaboration that are considered to be accurate of the competent authorities and their agents, which must be provided in the terms of Article 142.4 of the Law 58/2003, of 17 of December, General Tax.

4. The adoption of the precautionary measures shall be documented by means of diligence in which, together with the measure taken and the inventory of the goods concerned, the circumstances and the purpose for which they are adopted shall be recorded succinctly. inform the tax obligation of its right to make claims in the terms of the following paragraph. Such diligence shall be extended at the same time as the precautionary measure is taken, unless this is not possible for reasons not attributable to the Administration, in which case it shall be extended as soon as the causes which prevent it disappear, and immediately forward copies to the tax obligation.

When the measure consists of the deposit, the identity of the depositary is to be recorded, its acceptance expressed and it has been warned of the duty to keep at the disposal of the inspection bodies in the warehouse. the state in which the deposited elements are delivered to him and the civil or criminal liability in which he may incur in the event of non-compliance.

5. Within a period of five days from the date of the notification of the precautionary measure, the tax authority may make representations to the competent authority to settle, which shall ratify, amend or amend the to lift the measure taken by means of a duly reasoned agreement within 15 days of its adoption, which shall be communicated to the obligor.

The agreement referred to in the preceding paragraph may not be the subject of an economic or administrative appeal or claim, without prejudice to the possibility that the adoption of the precautionary measures may be taken from or from the remedies and complaints which, where appropriate, may be brought against the decision terminating the inspection procedure.

6. Where the precautionary measures taken are lifted, this shall be documented in due diligence, which shall be communicated to the obligor.

The opening of seals shall be made in the presence of the tax obligation, unless duly justified.

Article 182. Schedule of proceedings of the inspector procedure.

1. The inspection measures to be carried out in public offices may be carried out outside the official opening hours for the public of those offices or the working day in force when the circumstances of those proceedings so require. or measure the consent of the tax obligor.

2. Where the inspection measures are carried out at the premises of the tax authority, they may be carried out outside the working day of the office or the activity in the following cases:

a) When I mediate the consent of the tax obligor.

(b) Where, without the consent of the tax obligation, it is deemed necessary for them not to disappear, to destroy or alter evidence elements or the circumstances of the case require that the inspection measures be carried out with a special speed requiring its development outside the working day and obtaining, in both cases, the prior authorisation of the competent authority of the tax administration.

Within the scope of the State Tax Administration Agency, the authorization referred to in the preceding paragraph shall be the responsibility of the delegate or director of the department to which the acting body depends.

In the scope of the General Directorate of the Registry, the authorization referred to in the preceding paragraph shall be the responsibility of the Director General.

The tax obligation may require you to be given a copy of the authorization.

Article 183. Hearing procedure prior to the inspection minutes.

When the inspection body considers that the data and the evidence necessary to substantiate the proposal for regularization have been obtained or to consider the tax situation of the obligor to be correct, the beginning will be notified. of the hearing procedure prior to the formalisation of the minutes of conformity or of disagreement, which shall be governed by the provisions of Article 96.

The place, date and time for the formalisation of the minutes referred to in Article 185 may be set at the same notice of opening of the hearing procedure.

Section 3. Duration of the Inspector Procedure

Article 184. Extension of the duration of the inspection procedure.

1. The extension of the duration of the inspection procedure provided for in Article 150.1 of Law 58/2003 of 17 December of 17 December, General Tax, when it concurs, may be agreed in the terms provided for in this Article. any of the tax obligations or periods to which the procedure is extended, some of the circumstances referred to in paragraphs 1 and 4 of that Article. Such an agreement shall affect all the tax obligations and periods to which the procedure is extended.

2. For the purposes of Article 150.1.a) of Law 58/2003 of 17 December 2003, General Tax, it shall be understood that the actions are of particular complexity in the following cases:

(a) Where the volume of operations of the tax liability is equal to or greater than that required for the obligation to audit their accounts.

(b) Where the activity of a group of related persons or entities is established and action is necessary in respect of a number of tax authorities.

(c) Where the facts, acts, elements, activities, holdings, securities and other circumstances determining the tax liability are carried out outside the territorial scope of the seat of the acting body, and performance of checks outside that territorial scope.

(d) When the tax liability is integrated into a tax-consolidation group that is subject to an inspector's check.

(e) Where the tax liability is subject to taxation in the form of international tax transparency or is involved in an entity subject to an income allocation scheme that is being the subject of an inspection.

f) When the substantial non-compliance with the accounting or registration obligations of the tax liability or the disappearance or lack of input from the books or records determines a greater difficulty in the verification.

(g) When the tax authorities are investigated for possible intervention in a network or an organised plot whose alleged purpose is to defraud or circumvent the tax applicable or to obtain undue returns or tax benefits. In particular, the investigation of plots allegedly organised for the fraud of value added tax linked to external or intra-Community trade operations will be included in this case.

(h) When the tax authorities are investigated for the possible conduct of simulated operations, the use of invoices, supporting documents or other false or distorted documents or the intervention of persons or entities (a) to avoid taxation which would correspond to the real holder of the goods, rights or income.

(i) Where the verification relates to persons or entities economically related to each other participating in the production or distribution of a particular good or service, provided that the inspector's performance is addressed to the checking the different stages of the production or distribution process.

j) When to check the provenance of applying a tax benefit it is necessary to verify the compliance with tax requirements or regimes provided for another tax.

3. For the purposes of Article 150.1.b) of Law 58/2003, of 17 December, General Tax, it is understood that the tax liability has hidden from the tax administration any of the business or professional activities that carry out, where no statement has been made in respect of those activities or those activities other than those declared by the tax obligation in the relevant census statement.

An activity other than that stated in a group of the Economic Activities Tax rate other than the one in which the tax obligation is discharged or the one that is developed shall be considered a different activity. a local unit not included in the corresponding census declaration, regardless of whether the tax is exempt from the tax or not.

It shall also be considered a separate activity which would have resulted in the registration in a code of activity and establishment in the field of excise duties other than that in which the tax.

4. Where the inspection body which is carrying out the proceedings considers that any of the circumstances justifying the extension of the duration of the inspection procedure is justified, it shall notify the tax obligation and grant it a period of 10 days from the day following that of the notification of the opening of that period for the purpose of making claims. After that period, the Commission shall, where appropriate, address the proposed extension, duly substantiated, to the body responsible for settling the case together with the arguments put forward.

The extension of the duration of the procedure may not be requested until at least six months have elapsed since the beginning of the procedure. For these purposes, periods of justified interruption and delays due to non-attributable to the Administration shall not be deducted from the calculation of this period.

Where such circumstances are assessed by the competent authority to liquidate, they shall be notified to the tax obligation and shall be granted the same period of claims before they make the relevant agreement without the latter having It is necessary that six months have elapsed since the beginning of the procedure.

5. Competition to extend the duration of the procedure shall be the responsibility of the competent body to settle by reasoned agreement. This agreement shall specify the period of time for which the period is extended, which may not exceed 12 months.

The extension agreement shall be notified to the tax obligation and shall not be subject to an economic or administrative appeal or claim, without prejudice to the possibility that the extension of the time limit may be given the use of resources and complaints which, where appropriate, may be brought against the decision which is finally given.

6. The calculation of the period of six months of unjustified interruption established in article 150.2 of the Law 58/2003, of December 17, General Tax, will be initiated again by the realization of any action in respect of some of the tax obligations or periods under the procedure.

7. The resumption of proceedings with formal knowledge of the tax obligation following the unjustified interruption or the performance of proceedings after the maximum period of time of the procedure shall have an effect on the a prescription for all the tax obligations and periods for which the procedure relates.

Section 4. Termination of the inspection procedure

Subsection 1. Inspection Minutes

Article 185. Formalisation of the minutes.

1. The outcome of the verification and investigation actions in the inspection minutes shall be documented, where appropriate, the outcome of the hearing procedure.

In cases where the jurisdiction to issue the act of liquidation corresponds to a tax administration other than that which has carried out the verification and investigation actions, the competent body In order to liquidate the tax administration that would have carried out these actions, it will have to authorize previously and expressly the subscription of the minutes. This authorization must be requested after the completion of the hearing procedure prior to the signing of the minutes.

2. The minutes shall be signed by the official and by the tax officer. If the tax officer does not know or cannot sign them, if he does not appear at the place and date indicated for his signature or if he refuses to subscribe, they shall be signed by the official only and the circumstance in question shall be recorded.

A copy of each report shall be given to the tax obligor, which shall be deemed to be notified by his signature. If the latter has not appeared, the minutes shall be notified in accordance with the provisions of Law 58/2003 of 17 December, General Tax, and shall be deemed not to be attributable to the Administration for the time since the date of fixed for signature of the minutes until the date of notification of the minutes. If the tax liability is compared and the minutes are refused, the notification shall be deemed to have been rejected for the purposes of Article 111 of that law.

When the data subject does not appear or refuse to subscribe to the minutes, minutes of disconformity must be formalized.

3. In the cases referred to in Articles 106 and 107 of this Regulation, the signing of an agreement or agreement shall require the acceptance of all the tax authorities who have appeared in the proceedings.

4. The minutes of inspection may not be the subject of an economic-administrative appeal or claim, without prejudice to those arising from the tax settlements resulting from those proceedings.

Article 186. Processing of the minutes with agreement.

1. Where the data and records obtained in the proceedings for verification and investigation have been obtained, the inspector shall understand that the conclusion of an agreement may be concluded for any of the cases referred to in Article 155 of the Law. 58/2003, of December 17, General Tax, will put it in the knowledge of the tax obligation. Following this communication, the tax authority may make a proposal in order to reach an agreement.

2. Once the appropriate action has been taken to fix the possible terms of the agreement, the inspector shall request the appropriate authorization for the subscription of the minutes with the agreement of the body responsible for settling the agreement.

3. The date and place of formalisation of the minutes shall be communicated to the tax liability together with the necessary data and the formalities to be completed for the lodging of the deposit or guarantee referred to in Article 155.3.b) of Law 58/2003, 17 December, General Tax.

4. The authorization of the competent authority to liquidate shall be expressed and prior to or simultaneous to the subscription of the minutes, and shall be attached to it.

5. Before proceeding to the signature of the minutes, the tax liability shall provide proof of the lodging of the deposit or guarantee in the following terms:

(a) In the case of a deposit, by providing the supporting document for the deposit in the General Deposit Box or in its branches. Such deposit shall cover the total amount of the tax liability and, where applicable, the penalty.

(b) In the case of an endorsement or insurance form, by means of the transfer of the certificate of the credit institution or mutual guarantee company or of the insurance undertaking. The guarantee shall cover the total amount of the tax liability, the penalty and 20% of both amounts. It shall be of indefinite duration and shall remain in force until the expiry of the guaranteed amount.

The guarantee must be made available to the competent body to liquidate. If the amount entered in the minutes is not subsequently paid, the document in which the security is formalised shall be made available to the body responsible for recovery.

Once the debt has been satisfied without the need for the guarantee to be executed, it will be automatically returned.

6. If at the time indicated for the signing of the minutes the supporting document of the deposit or guarantee has not been provided by the tax obligation, it shall be understood that it has withdrawn from the formalization of the act with agreement.

7. Once the minutes have been signed, the statement shall be deemed to have been given and the settlement shall be notified in accordance with the proposal made therein, if the period of 10 days from the day following the date of the minutes has not been notified to the obligor. tax a liquidation of the competent authority to settle the material errors.

In the event that settlement has been reported by correcting the material errors, the following formalities will be followed:

(a) If the settlement is less than the amount of the deposit, it shall be applied to the payment of the debt and to release the remainder.

(b) If the settlement is greater than the amount of the deposit, it shall be applied to the payment of the debt and the income document shall be delivered by the difference.

(c) If the settlement is greater than the amount of the guarantee, the income document shall be issued for the amount of the settlement.

8. Where the tax obligor subscribes to an act with an agreement that does not affect all the regulated elements of the tax obligation, the following shall be done:

(a) If the conformity to the other regularised elements not included in the minutes is expressed in agreement, the settlement proposal contained in the minutes of conformity shall include all the regularised elements of the tax liability. The tax rate included in the settlement proposal contained in the minutes with agreement shall be the one contained in the minutes of conformity.

(b) If the disconformity of the other regularised elements not included in the act is expressed by agreement, the settlement proposal contained in the act of disagreement shall include all the regularised elements of the tax liability. The tax rate included in the settlement proposal contained in the minutes with agreement shall be the one contained in the act of disagreement.

(c) If, in respect of the regulated elements of the tax obligation not included in the act with agreement, partial conformity is granted, the following shall be done:

1. If the proposal arising from the facts to which the tax liability has provided its conformity will not result in an amount to be returned, two related minutes shall be simultaneously formalized, in addition to the minutes with agreement. One of the following terms:

A compliance act that will contain the regularised elements of the tax obligation to which the tax liability has lent its conformity.

A record of disagreement that will include all of the regularised elements of the tax obligation. The tax quotas included in the settlement proposals contained in the Act of Conformity and in the minutes with agreement shall be those contained in the Act of Disconformity.

2. If the proposal arising from the facts to which the tax liability has provided its conformity will result in an amount to be returned, a single act of disagreement shall be formalised in which the elements shall be recorded. (a) the tax obligation to which the tax liability provides its conformity for the purposes of the application of the reduction of the penalty provided for in Article 188.1 of Law 58/2003 of 17 December 2003, General Tax. The tax rate included in the settlement proposal contained in the minutes with agreement shall be the one contained in the act of disagreement.

Article 187. Processing of the minutes of conformity.

1. Where the tax obligation provides its conformity with the facts and the proposals for regularisation and settlement incorporated in the minutes, the said conformity shall be recorded in the minutes.

2. Where the tax obligation provides partial compliance with the facts and the proposals for regularisation and settlement, the following shall be done:

(a) If the proposal derived from the facts to which the tax liability provides its conformity will not result in a return, two related minutes shall be simultaneously formalized in the following terms:

1. A compliance act shall contain the regularised elements of the tax obligation to which the tax liability has provided its conformity.

2. A record of disagreement that will include all the regulated elements of the tax obligation. The tax rate included in the settlement proposal contained in the Act of Conformity shall be that contained in the Act of Disconformity.

(b) If the proposal arising from the facts to which the tax liability provides its conformity will result in an amount to be returned, a single act of disagreement shall be formalised in which the elements shall be recorded regularised of the tax obligation to which the tax liability provides its conformity for the purposes of the application of the reduction of the penalty provided for in Article 188.1 of Law 58/2003 of 17 December 2003, General Tax.

3. Once the minutes of conformity have been signed, the settlement shall be deemed to have been given and the settlement shall be notified in accordance with the proposal made therein if the period of one month from the day following the date of the minutes has not been notified to the Tax obligation of the competent body to liquidate any of the contents provided for in Article 156.3 of Law 58/2003 of 17 December, General Tax, in which case the following form shall be taken:

(a) If the settlement proposal contained in the minutes is confirmed or material errors are rectified, the agreement shall be notified to the tax obligor. The procedure will end with that notification.

b) If it is estimated that in the settlement proposal there has been an error in the assessment of the facts or undue application of the legal norms, the tax-bound agreement of rectification will be notified according to the facts accepted by the latter in the minutes and shall be granted a period of 15 days from the day following that of the notification of the opening of that period for the purpose of making claims. After that period, the corresponding settlement shall be issued, which shall be notified.

(c) If it is ordered to complete the file by carrying out additional actions, the formalized minutes will be left without effect, the tax will be notified to the tax obligation and the actions will be carried out. they shall be documented in a report which shall replace all the effects of the above and shall be processed as appropriate.

4. The tax liability may not revoke the conformity expressed in the minutes, without prejudice to its right to appeal against the liquidation resulting therefrom and to make representations in accordance with the provisions of paragraph 3.b) of this Article.

5. If a debt is to be entered, the income document will be issued along with the record. For the commencement of the payment periods provided for in Article 62.2 of Law 58/2003 of 17 December, General Tax, the date on which the liquidation is understood and notified shall be taken into account, unless expressly cleared in which case the date of notification shall be given.

Article 188. Processing of the minutes of disconformity.

1. Where the tax obligation refuses to subscribe to the minutes, the undersigned but does not agree to the proposals for regularisation and liquidation contained in the minutes or does not appear on the date indicated for the signing of the minutes, formalize a record of disagreement, stating the right of the tax obligation to submit any claims it deems appropriate within the period of 15 days from the day following that of the date on which the the refusal to subscribe, has been subscribed or, if it has not been compared, the minutes have been notified.

2. The minutes of disagreement shall express in detail the facts and foundations of law on which the proposal for regularisation is based. The law bases will also be the object of development in an extension report that will be delivered to the tax obligor jointly with the minutes.

It shall also be stated in the act of express form the disconformity manifested by the tax obligor or the circumstances that determine its processing as the act of disconformity, without prejudice to the fact that it may at the moment be able to allege how much it suits your right.

3. Once the arguments put forward by the tax authority have been received or the time limit for its submission has been completed, the body responsible for settling the report and the arguments in its case shall, in the light of the minutes, give the act the appropriate administrative authority to be notified.

If the competent body to liquidate agrees to the rectification of the proposal contained in the act, considering that there has been an error in the assessment of the facts or the improper application of the legal norms and the said The correction agreement shall be notified to the amendment so that within 15 days from the day following that of the notification of the opening of that period, it shall notify the amendment of the amendment to the (a) the Commission's proposal for a Council Directive on the application of the rules of procedure rectification. After that period, the corresponding settlement shall be issued, which shall be notified.

4. The competent authority to liquidate may agree to complete the file at either end. Such an agreement shall be notified to the tax officer and shall proceed as follows:

(a) If, as a result of the accompanying measures, it is considered necessary to amend the winding-up proposal, the minutes of the proceedings will be left without effect and a new record will be formalised which will replace all the and will be processed as appropriate.

(b) If the settlement proposal contained in the Disconformity Act is maintained, the tax obligation shall be granted within a period of 15 days from the day following that of the notification of the opening of that period, for the filing of the file and the wording of the arguments which it considers appropriate. Once the claims have been received or the deadline for completion has been completed, the competent body to liquidate the relevant administrative act shall be notified.

Subsection 2. Termination Forms of the Inspector Procedure

Article 189. Forms of termination of the inspector procedure.

1. The inspector procedure shall terminate by liquidation of the body competent to liquidate, by the act of cadastral alteration or by the other forms provided for in this article.

2. Actions relating to the verification of the corporate tax of an entity under a fiscal consolidation that is not the parent of the group shall terminate as provided for in Article 195.

3. Where the object of the inspection procedure is the verification and investigation of the application of the objective methods of taxation and the exclusion of the application of those methods shall be noted for the failure to comply with the requirements laid down in the specific rules, the procedure may be terminated by the initiation of a limited verification procedure where the body which was carrying out such verification has no competence for its continuation.

4. Where the right of the Administration to determine the tax liability has been prescribed, in the case of an alleged non-subjection, where the tax liability is not subject to the tax obligation or where otherwise does not apply the formalisation of an act, the procedure shall be terminated by agreement of the body responsible for settling on a proposal of the body which has developed the proceedings of the inspection procedure, which shall issue a report containing the facts accredited in the file and the circumstances determining this form of termination of the procedure.

5. The actions for the verification of formal obligations shall be terminated by diligence or report, unless otherwise provided by the tax law.

Article 190. Classes of settlements arising from the inspection minutes.

1. The liquidations resulting from an inspection procedure shall be final or provisional in accordance with the provisions of Article 101 of Law 58/2003 of 17 December, General Tax, and in this Article.

The liquidations arising from the actions of verification and investigation of partial scope shall always be of a provisional nature.

The liquidations arising from the checks and investigations of general scope shall be of a definitive nature, except in the cases referred to in paragraphs 2, 3 and 4 of this Article, in which they shall have the provisional character.

2. In accordance with the provisions of Article 101.4.a of Law 58/2003 of 17 December 2003, General Tax, the liquidations resulting from an inspection procedure may be provisional in nature if any of the elements of the obligation the tax is determined on the basis of those relating to other obligations which would not have been ascertained, or which would have been regularised either by way of provisional liquidation or by final liquidation which was not firm. These circumstances shall be understood, inter alia, as follows:

(a) When liquidations are issued in respect of the Income Tax of the Physical Persons, Income Tax of Non-Residents or Tax on the Heritage as long as the self-demolitions of the same year have not been verified natural for the Heritage Tax and the income tax that proceeds.

(b) When liquidations are issued in respect of the Non-Resident Income Tax and the direct tax of the payer of the corresponding returns has not been established.

c) When the activity of a group of related persons or entities is checked and the checking of all of them is not completed.

(d) When settlement is issued that annuls or minorates the initially self-contained tax liability as a result of the regularisation of certain elements of the tax obligation because it must be imputed to another obligor tax or a tax or a period other than the regularised period, provided that the liquidation resulting from this charge has not taken on a firm basis.

3. Furthermore, in accordance with the provisions of Article 101.4.a) of Law 58/2003 of 17 December 2003, General Tax, the liquidations resulting from an inspection procedure may be of a provisional nature where there are elements of the a tax obligation whose final verification would not have been possible during the procedure for any of the following reasons:

a) Where there is a judicial claim or criminal prosecution that affects the facts checked.

(b) Where the verification and investigation of the elements of the tax obligation has not been completed as a result of the data requested from third parties not being obtained.

(c) Where the provenance of a return is verified and the inspection actions are limited in the terms provided for in Article 178.3.c) of this Regulation.

(d) Where verification and investigation actions are carried out by the intervention services in the field of excise duties.

4. In accordance with Article 101.4.b of Law 58/2003 of 17 December 2003, General Tax, the liquidations resulting from an inspection procedure may be provisional, in addition to the assumptions provided for in that provision. paragraph, in the following:

(a) Where an alleged conflict has arisen in the application of the tax rule and does not constitute the sole object of the regularisation, provided that the provisional liquidation practice is possible for the remaining elements of the tax obligation.

(b) When the verification and investigation actions are concluded in relation to part of the elements of the tax obligation, provided that it can be disaggregated. The inspection procedure shall continue with respect to the other elements of the tax obligation.

(c) When in an inspection procedure a security check is carried out, resulting in a debt to be entered and other elements of the tax obligation to be regulated. In this case, an interim settlement shall be issued as a result of the securities check and another which shall include the whole of the evidence.

d) When determined in other legal or regulatory provisions.

5. Provisional liquidations shall cover the amounts of which are subsequently or simultaneously applied in respect of the tax obligation and the period for regularisation.

6. The elements of the tax obligation checked and investigated in the course of proceedings which have ended with a provisional liquidation may not be regulated again in a subsequent inspector procedure, unless it is any of the circumstances referred to in paragraphs 2 and 3 of this Article and exclusively in relation to the elements of the tax obligation affected by those circumstances.

7. The elements of the tax obligation to which the verification and investigation actions have not been extended may be regulated in a subsequent verification or investigation procedure.

Article 191. Settlement of interest on late payment.

1. The settlement arising from the inspector procedure shall include interest on late payment until the day on which the settlement is issued, without prejudice to the provisions of Article 150.3 of Law 58/2003 of 17 December 2003. Tax, and in accordance with the provisions of the following paragraphs.

2. In the case of minutes by agreement, interest on late payment shall be calculated until the day on which the settlement is to be deemed to be issued for the period of time legally established.

In the case of minutes of conformity, interest on late payment shall be calculated up to the day when the settlement is to be deemed to be issued in the course of the legally established period.

In the case of acts of disconformity, interest on late payment shall be calculated until the end of the time limit set for making claims.

3. The minutes and the settlement acts shall specify the basis of calculation on which the interest rates for late payment, interest rates and the dates for the commencement and end of the accrual periods apply.

4. Where the settlement resulting from the inspector procedure is an amount to be returned, the interest payment on late payment shall be carried out as follows:

(a) In the case of a refund of undue income, the tax-bound interest for late payment shall be settled in the terms of Article 32.2 of Law 58/2003 of 17 December, General Tax.

(b) In the case of a return arising from the rules of a tax, interest on late payment shall be settled in favour of the tax liability in accordance with Article 31 of Law 58/2003 of 17 December 2003. Tax, and in Article 125 of this regulation.

Article 192. Verification of formal obligations.

1. Where the purpose of the inspection procedure is to verify and investigate the performance of formal tax obligations, the tax obligation shall be granted for a period of 15 days from the date of the notification of the the opening of that period, after the completion of the verification and investigation actions.

2. After the hearing procedure is completed, the results of the investigations and investigations shall be documented in due diligence or report.

When the procedure is completed by due diligence or report, the procedure shall be incorporated into the sanctioning file which, where appropriate, is initiated as a result of the inspection procedure, without prejudice to the referral be carried out where it is necessary for the initiation of another procedure for the application of the taxes.

Section 5. Special Provisions of the Inspector Procedure

Article 193. Indirect estimation of bases or quotas.

1. The method of indirect estimation of bases or quotas shall be used by the Administration in accordance with the provisions of Articles 53 and 158 of Law 58/2003 of 17 December, General Tax, and in this article.

The indirect estimate may be applied in relation to all or part of the elements of the tax obligation.

2. The assessment of some or some of the circumstances provided for in Article 53.1 of Law 58/2003 of 17 December 2003 will not in itself determine the application of the method of indirect estimation if, according to the data and the background or the quota may be determined by means of the direct or objective estimation method.

3. For the purposes of Article 53.1 of Law 58/2003 of 17 December, General Tax, it will be understood that there is resistance, obstruction, excuse or refusal to the inspector's performance when there are any of the conduct regulated in the Article 203.1 of that law.

4. For the purposes of Article 53.1 of Law 58/2003 of 17 December 2003, General Tax, it shall be understood that there is a substantial breach of accounting or registration obligations:

(a) When the tax liability fails to comply with the obligation to keep the accounts or books established by the tax rules. Their omission shall be presumed when they are not on display at the request of the inspection bodies.

b) When accounting does not faithfully collect ownership of activities, property or rights.

c) When books or records contain omissions, alterations or inaccuracies that seriously hide or hinder the finding of the operations performed.

(d) When applying generally accepted techniques or criteria to the documentation provided by the tax liability, the declaration or the accuracy of the bases or yields which are the subject of the check.

e) When the proven incongruity between transactions accounted for or recorded and those that should result from the set of acquisitions, expenses or other aspects of the activity allows to be presumed, in accordance with the provisions of the Article 108.2 of Law 58/2003, of 17 December, General Tax, that the accounting or books are incorrect.

5. For the purposes of Article 53.2 of Law 58/2003, of 17 December, General Tax, the following rules shall apply:

(a) In the case of economic activities in the Income Tax of the Physical Persons, account shall be taken, preferably, of the signs, indices or modules established for the objective estimation method in the case of (a) taxpayers who have renounced the latter method of determining the tax base, without prejudice to the fact that, in the light of the existence of income from economic activities in excess of that which derives from the application of the the above mentioned signs, indices or modules, the performance to be integrated in the tax base is the actually checked.

(b) In the case of value added tax, account shall be taken, preferably, of the indices, modules and other parameters established for the simplified scheme in the case of taxable persons who have renounced this (a) final arrangements, without prejudice to the fact that, in the light of the existence of transactions which are subject to and not exempt from the determination of the amounts due in excess of the amount resulting from the application of the said signs, indices or modules, the shares to be incorporated shall be (a) in the case of the following: (a) the following: (a) the following: Article 81 (1) of Law No 37/1992 of 28 December 1992 on value added tax.

6. Where the minutes of the proposal for the regularisation of the tax situation of the obligor by the application of the method of indirect estimation are in conformity, a single report may be drawn up in accordance with the circumstances.

Article 194. Declaration of conflict in the application of the tax rule.

1. When the inspection body that is carrying out the procedure considers that the circumstances provided for in Article 15 of Law 58/2003 of 17 December, General Tax, may be present, it shall notify the tax obligation and grant it a period of 15 days ' claims, counted from the day following that of the notification of the opening of that period.

2. Once the allegations have been received and, where appropriate, the evidence obtained, the body which is dealing with the procedure shall issue a report on the concurrency or not of the circumstances provided for in Article 15 of Law 58/2003, 17 December, General Tax, which shall be forwarded together with the file to the body responsible for settling the case.

In the event that the competent body to liquidate estimates that these circumstances are present, it shall forward to the Advisory Commission referred to in Article 159 of Law 58/2003 of 17 December, General Tax, the report and the background. The referral shall be notified to the tax obligor with an indication of the interruption provided for in paragraph 3 of that Article.

If the competent authority to liquidate estimates that the circumstances are not present, it shall return the documentation to the inspection body which is dealing with the procedure, which shall be notified to the tax.

3. The Advisory Commission shall issue a report stating, in a reasoned manner, whether or not the declaration of the conflict in the application of the tax rule is appropriate. That report shall be communicated to the competent body to settle the file, which shall order its notification to the tax authority and the continuation of the inspection procedure.

In the event of the extension of the deadline to issue the aforementioned report, the agreement must be notified to the tax authority and the inspection body will also be transferred.

4. In the field of State competence, the Advisory Commission shall be composed of two representatives of the Directorate-General for Taxation of the Ministry of Economy and Finance appointed by resolution of the Director General of Taxation, one of the which acts as president with a vote of quality, unless the conflict in the application of the tax rule affects the rules laid down by the autonomous communities in respect of temporary taxes, in which case the representatives of the body competent to answer written tax consultations shall be designated by resolution of the holder of that organ.

The acting tax administration representatives will be:

(a) When the acting tax administration is the State Tax Administration Agency, two representatives of the tax administration are appointed by the director of the competent department.

b) When the acting tax administration is an autonomous community, two representatives of the autonomous tax administration.

c) When the acting tax administration is a local entity, two representatives of the local entity.

In the above cases, one of the two representatives of the acting tax administration may be the inspection body that was carrying out the procedure or the competent authority to liquidate it. the case.

5. The interruption of the calculation of the duration of the procedure in accordance with the provisions of this Article shall not preclude the practice of the inspection measures which may be carried out during that situation in relation to the elements of the procedure. tax liability not related to the acts or businesses analysed by the Advisory Commission.

Article 195. Entities that are taxed under tax consolidation.

1. The verification and investigation of the dominant company and the tax group will be carried out in a single inspection procedure, which will include the verification of the tax obligations of the tax group and the dominant company. procedure.

2. A single inspection procedure shall be carried out in each dependent entity which is the subject of inspection as a result of the verification of a tax group. Such a procedure shall include the verification of the tax obligations arising from the individual tax system of the Company Tax and the other tax obligations under the procedure and shall include cooperation with regard to the taxation of the group by the tax consolidation regime.

3. In accordance with the provisions of Article 68,1 (a) of Law 58/2003 of 17 December, General Tax, the limitation period for the tax on corporate tax groups shall be interrupted:

(a) For any performance of verification and investigation carried out with the company in respect of the Company Tax.

b) For any performance of verification and investigation relating to the Company Tax carried out with any of the dependent companies, provided that the dominant company has formal knowledge of such actions.

4. The justified interruptions and delays caused by the tax administration not attributable to the tax authorities in the course of the procedure followed by any of the dependent entities and which relate to the verification of the tax on Companies, will affect the duration of the procedure followed close to the dominant company and the tax group, provided that the dominant company has formal knowledge of this and since that time.

5. The documentation of the procedure followed by each dependent entity shall be broken down, for the purposes of processing, as follows:

(a) A file relating to the Company Tax, which shall include the summary diligence referred to in Article 98.3.g of this Regulation. This file shall be forwarded to the body which is developing the audit and investigation actions of the dominant company and the tax group.

(b) Another file relating to the other tax obligations under the procedure.

6. The documentation of the procedure followed close to the dominant entity shall be broken down, for the purposes of processing, as follows:

(a) A file relating to the Corporate Tax of the tax group which shall include the summary proceedings referred to in the previous paragraph.

(b) Another file relating to the other tax obligations under the procedure.

Article 196. Declaration of responsibility in the inspector procedure.

1. Where, in the course of an inspection procedure, the acting body has knowledge of facts or circumstances which could determine the existence of those responsible referred to in Article 41 of Law 58/2003 of 17 December 2003, General Tax, the initiation of the procedure may be agreed to declare such responsibility. The commencement shall be notified to the tax liability with an indication of the tax obligations and periods to which it reaches the liability declaration and the legal precept in which it is based.

When the scope of the liability includes the penalties it will be necessary that the sanctioning procedure has been previously initiated.

The derivation of the administrative action to the subsidiary responsible will require the prior declaration of the failure of the principal debtor and, if any, of the supporting officers. The collection bodies shall, at the request of the inspection bodies, establish the condition of failure of the main debtors and the responsible persons in solidarity, which shall be recorded in the notice of initiation of the procedure for the declaration of responsibility.

2. The processing of the hearing to the person responsible shall be carried out after the completion of the minutes of the principal debtor and, where the liability reaches the penalties, the proposal for the resolution of the sanctioning procedure to the offender.

The person responsible shall have a period of 15 days, counted from the day following that of the notification of the opening of that period, to make the allegations and to provide the documentation that he deems appropriate, both in respect of the the fact that the budget is made up of the liability of the liquidations or penalties to which it reaches the budget.

Except as provided for in paragraph 4 of this Article, the person responsible shall not have the status of the person concerned in the inspection procedure or the sanctioning procedure and the claims he makes in respect of the such procedures.

3. The liability declaration agreement shall be the responsibility of the body responsible for issuing the settlement and shall be issued after the settlement agreement has been concluded with the principal debtor or, where appropriate, the imposition of the penalty on the offender.

The liability declaration agreement shall be notified to the person responsible prior to the completion of the voluntary deposit period granted to the principal debtor. Failure to notify within that period shall be carried out in accordance with the provisions of Article 124.3 of the General Recovery Regulation, as approved by Royal Decree 939/2005 of 29 July.

4. In cases where the law provides that the prior act of derivation of liability is not necessary, the inspection and investigation inspections may be carried out directly with the person responsible. In these cases, the minutes shall be formalised and the liquidations shall be carried out in the name of the person responsible.

CHAPTER III

Other inspecting performances

Article 197. Other inspection actions.

1. Valuation actions may be carried out by the inspection bodies on their own initiative or at the request of other bodies of the same or other tax administration. In particular, the inspection bodies may practice these actions at the request of the autonomous communities in respect of the taxes transferred to them.

2. Where they are requested to do so and without prejudice to the powers of other bodies of the administration, the inspection bodies shall inform and advise on matters of economic, financial, legal or technical nature relating to the exercise of their duties to the other bodies of the tax administrations, to the bodies under the Ministry of Economy and Finance, as well as to any body that requests it.

3. The inspection bodies may carry out the individual, sectoral or territorial studies of an economic or financial nature which may be of interest to the application of the taxes, as well as technical, chemical, computer or any other nature deemed necessary.

4. Action in respect of special manufacturing taxes shall be governed by the provisions of its specific rules and, as far as is not provided for therein, by the rules of this Title, with the exception of Article 179 of the Treaty. rules.

When, as a result of the actions of verification or investigation that are of its own to the intervention services, facts are revealed that assume the non-compliance with the obligations established in the In the case of the Commission, the Commission will be able to take the necessary steps to ensure that the measures taken by the Member States are not taken into account. Article 150 of Law 58/2003 of 17 December, General Tax or, if applicable, the initiation of the sanctioning procedure.

5. The inspection bodies may carry out actions aimed at the approval of proposals for the prior appraisal of operations, expenditure, remuneration, as well as criteria for temporary imputation, in accordance with the specific rules applicable to them. applicable.

6. The inspection bodies may carry out limited verification measures, in accordance with Articles 136 to 140, inclusive of Law 58/2003 of 17 December 2003, General Tax, and Articles 163 to 165, inclusive, of this regulation.

7. In cases where the control actions are carried out by the inspection bodies, they may, where appropriate, propose to the competent bodies, the low-prudential agreement, the start of the census procedure, the (i) to amend the censal situation or the revocation of the tax identification number, as referred to in Articles 144 to 147, both inclusive, of this regulation.

Additional disposition first. Specific organization rules.

Within the scope of the State Tax Administration Agency, the specific organization standard referred to in this regulation must be approved and published in the "Official State Gazette" prior to the entry into force of the rules.

Additional provision second. Competent bodies of the Autonomous Communities, of the cities of Ceuta and Melilla or of local authorities.

1. The competent bodies of the autonomous communities, of the cities with a Statute of Autonomy of Ceuta and Melilla or of the local authorities in respect of procedures for the application of taxes shall be determined in accordance with their specific regulations.

2. References made to organs of the State's tax administration shall be construed as applicable, when they are competent for the matter, to the equivalent organs of the autonomous communities, of the cities with the Statute of Autonomy of Ceuta and Melilla or local entities.

Additional provision third. Competent bodies in the field of the General Directorate of the Catastro.

Within the scope of the General Directorate of the Catastro, the particulars of this regulation to the competent body to liquidate shall be construed as having been made to the body competent to dictate the act with which the procedure of check or research in cadastral matter.

Additional provision fourth. Application of the rules on census declarations in the Historical Territories of the Basque Country and in the Autonomous Community of Navarra.

1. Employers, professionals and retainers who have their registered office in common territory shall submit the census declarations regulated in this regulation to the competent authority of the State Administration of Taxation, without prejudice the obligations to which they are required by the tax administrations of the Historical Territories of the Basque Country or the Autonomous Community of Navarre.

2. Employers, professionals and retainers who have their tax domicile in Basque territory or navarro must submit the census statements regulated in this regulation to the competent authority of the State Administration of Taxation. where they have to submit to this self-published periodic reports and their annual summaries, or annual statements which include income from economic activities, as well as in the case of taxable persons in the tax on Economic activities that develop economic activities in common territory.

Additional provision fifth. Census obligations relating to the Tax on Retail Sales of Certain Hydrocarbons.

1. The obligation to register the retail establishments defined in Article 9 (4) (2) of Law 24/2001 of 27 December, of tax, administrative and social order measures, in the territorial register, shall have the consideration of a census obligation and shall be governed by the provisions of the eighth and ninth paragraphs of the Order of 17 June approving the rules for the management of the Retail Sales Tax on Certain Hydrocarbons and, in the absence of provided for in that rule, by the provisions of this Regulation relating to obligations of a census.

2. The filing of the application for a reduction in the Census of Employers, Professionals and Reholders, for the tax obligated included in the territorial register of retail establishments defined in Article 9.4. of Law 24/2001 of 27 December, of tax, administrative and social measures, will produce the own effects of the application for a discharge in respect of the establishments which are the holders of those obligations tributaries.

Additional provision sixth. Annual declaration of operations with third parties in the Canary Islands, Ceuta and Melilla.

The operations that are carried out in the Canary Islands, Ceuta and Melilla, as provided for in Articles 68, 69 and 70 of Law 37/1992 of 28 December of the Value Added Tax will be related to the declaration Annual operations with third parties as provided for in this regulation. The provisions of Article 34.2.c) of this Regulation shall not apply to such operations. For these purposes, the total amount of consideration shall be that resulting from the rules in force for determining the taxable amount of the Indirect General Tax or the Production Tax, the Services and the Import in the Cities of Ceuta and Melilla, respectively.

For the purposes of the exclusion from the obligation to submit the annual declaration of operations, it shall not apply to operations carried out in the Canary Islands, Ceuta and Melilla the requirement of inclusion in one of the special schemes of the Value Added Tax provided for in Article 32.1.b) of this Regulation.

Additional provision seventh. Statement of operations with third persons from the State Administration.

1. The referral to the tax administration of the information of transactions with third persons referred to in this regulation will be channeled, in the field of the General Administration of the State, by the General Intervention of the Administration of the State, which will centralize and group in a single support the data on the operations carried out from the State Expenditure Budget by the following procedures:

a) Direct payment.

b) Payment to justify.

c) Fixed cash advances.

With the scope provided for in Article 33 of this Regulation, information relating to direct payments shall include all the obligations recognised in the financial year referred to in that information and the information relating to payments. to justify and advance payment of a fixed cash shall comprise all transactions included in the accounts rendered by the paying agents and atms throughout the financial year.

2. The General Intervention of the State Administration shall transmit to the Department of Informatics of the State Administration of Tax Administration a single directly readable support by a comprehensive computer of all persons or entities with who have carried out operations in respect of any of the three procedures referred to in the previous paragraph which, as a whole, for each of those persons or entities, has exceeded the figure of EUR 3,005,06 during the calendar year corresponding.

3. For the purpose of centralising the information of transactions carried out by means of payment systems to justify and advance payment of fixed cash, the Minister for Economic Affairs and Finance shall determine, on a proposal from the General Intervention of the Administration of State, the information to be provided by the payers and the paying cashiers and the procedures and time limits for referral.

4. Failure to transmit information or defective referral by any of the paying agents and cashiers will not prevent the General Intervention of the State Administration from sending a support to the tax administration. with the data effectively available, without prejudice to the completion of the information, once the defects are remedied.

5. The General Intervention of the State Administration shall be responsible for the remission of data that is deducted from the accounting information system of the General Administration of the State.

Additional disposition octave. Return of undue income from public law.

1. The provisions of Articles 131 and 132 of this Regulation shall apply to refunds of amounts which constitute revenue of a public nature, other than taxes.

2. Refunds of undue revenue in respect of import and export duties shall be governed by the regulations of the European Community which are specifically applicable to them. The provisions contained in this Regulation shall be of an additional nature where the Community legal order so permits.

Additional provision ninth. Collaboration agreements signed prior to the entry into force of this regulation.

1. The subjects of the social collaboration in the management of the taxes that on the date of entry into force of this regulation have signed agreements of collaboration or adendas to the same for the telematic presentation of declarations, communications or Other tax documents before the State Tax Administration Agency may continue to cooperate in accordance with the above agreements, provided that they comply with the provisions of this regulation and its implementing rules.

2. Where new forms of social collaboration are established in the management of taxes, the social partners referred to in the preceding paragraph may extend their cooperation in accordance with the agreements already signed and their agreements, provided that comply with the provisions of this regulation and the rules governing the new ways of working together.

Additional provision 10th. Implementation of the procedure for the identification and residence of residents in the European Union.

The procedures for accreditation of the identity and residence provided for in Articles 45 to 49 of this Regulation shall apply, without prejudice to the provisions governing the forms of accreditation established for the application of the exemption from interest and other income earned by the transfer to third parties of own capital for residents of the European Union.

Additional provision eleventh. Definition of employer or professional.

For the purposes of Title II of this Regulation, employers or professionals shall be considered to have such a condition in accordance with the provisions of the Value Added Tax. when they develop their activity outside the territory of application of this tax.

Additional disposition twelfth. Reply to tax consultations regarding the Indirect General Tax Canarian and the Arbitrio on Imports and Deliveries of Goods in the Canary Islands.

In the area of the Indirect General Tax and the Arbitration for Imports and Deliveries of Goods in the Canary Islands, the provisions of paragraph 3 of the additional provision of Law 20/1991, of the 7 June, amending the fiscal aspects of the Fiscal Economic Regime of the Canary Islands.

Additional disposition thirteenth. Composition of the asset in certain institutions.

The percentage referred to in Article 46.1 (c) of this Regulation shall be 25% from 1 January 2011.

Additional disposition fourteenth. Powers of the collection bodies.

The provisions of this regulation, issued in accordance with Articles 142 and 146 of Law 58/2003, of 17 December, General Tax, shall apply to officials who perform duties of collection.

Additional provision 15th. Standardization of the formats of the files to be provided to the tax administration in the course of the procedures for the application of the taxes.

The Minister of Economy and Finance will be able to set standard formats for the exchange of files with accounting and fiscal transcendence between individuals and entities that carry out economic activities and administration. tax. In order to guarantee the authenticity and integrity of the files provided, the tax administration may require that the required files be signed electronically.

In the same way, the requirements for the conduct of accounting by electronic data processing equipment may be developed in order to respect the principles of registration, accuracy, integrity and irreversibility, traceability and detail.

First transient disposition. Procedure to make the reporting obligation effective with respect to the values referred to in the second transitional provision of Law 19/2003 of 4 July.

In the case of preferential shares and debt securities falling within the scope of the second transitional provision of Law 19/2003 of 4 July on the legal arrangements for the movement of capital and capital In the case of the Commission, the Court of State held that the Court of State held that the Court of State held that the Court of State held that the Court held that the Court of State held that the Court of Status in annotations for non-residents who invest in Spain without establishment mediation permanent, with respect to the financial institutions that intermediate the issue.

Second transient disposition. Treatment of certain fixed income instruments for the purposes of reporting obligations for natural persons resident in other Member States of the European Union.

1. Income arising from national and international obligations and other negotiable debt instruments which have been issued originally before 1 March 2001, or whose issuance of origin prospectuses have been approved before that date the date by the competent authorities in accordance with Council Directive 80 /390/EEC of 27 March 1980 on the coordination of the conditions for the production, control and dissemination of the prospectus to be published for the admission of securities Securities to be traded on an official stock exchange or by the authorities responsible for third parties countries shall not be considered to be subject to the provision of information provided for in Articles 45 to 49, both inclusive, of this Regulation, provided that such negotiable debt instruments have not been re-produced since 1 March 2002.

If a government or entity assimilated, acting as a public body or whose function is recognised in an international treaty, in accordance with the provisions of the Annex to Council Directive 2003 /48/EC of 3 June 2003, in the field of taxation of savings income in the form of interest payments, make another issue of the negotiable debt instruments mentioned above as of 1 March 2002, the income derived from the whole of the issue, either the original or the successive issue shall be deemed to be subject to the provision of information; provided for in the articles-45 to 49 inclusive of this regulation.

If an issuer not provided for in the preceding subparagraph shall make any other issuance of such instruments as of 1 March 2002, only such subsequent issuance shall be considered to be the income derived from those securities subject to the provision of information provided for in Articles 45

2. The provisions of the preceding paragraph shall cease to apply on 31 December 2010.

Transitional provision third. Obligations of general information.

1. The provisions of Section 2 of Chapter V of Title II of this Regulation shall apply to the information to be supplied for the year 2008, except as provided for in the following paragraph.

2. The obligation to report on operations included in the books recorded in Article 36 of this Regulation shall be required for the first time for the information to be provided for the year 2009.

Transitional disposition fourth. Declaration of the economic activities developed in accordance with the codification provided for in the CNAE-2009.

Until 1 January 2009, date of application of the CNAE-2009, the reference to the codification provided for in Royal Decree 475/2007, of 13 April, approving the National Classification of Economic Activities 2009 (CNAE-2009) contained in Article 5 (b) (10) of this Regulation, shall be understood as the codification provided for for the purposes of the Economic Activities Tax.

Single end disposition. Regulatory enablement.

The Minister of Economy and Finance is hereby authorised to make the necessary arrangements for the development and implementation of this regulation.