Article 136 of the recast text of the Companies Tax Act, approved by Royal Decree-Law 4/2004 of 5 March, provides that the declaration of such tax shall be filed within 25 calendar days. the following six months after the end of the tax period. Article 21 of the recast text of the Non-Resident Income Tax Act provides that the declaration of such a tax on permanent establishments shall be submitted within 25 calendar days of the date of the date of the entry into the six months after the end of the tax period. Article 38.1 of the recast text of the Non-Resident Income Tax Act provides that the entities under the jurisdiction of the attribution of income constituted abroad with a presence in Spanish territory shall be taxpayers of this tax and, in the terms laid down by the Minister of Finance, an annual self-settlement. Article 82 of the recast text of the Companies Tax Act provides that the tax group's declaration must be submitted within the time limit for the individual tax return of the dominant company. The single final provision, point (g), of the Companies Tax Regulation approved by Royal Decree 1777/2004 of 30 July 2004 enables the Minister for Economic Affairs and Finance to extend, on the basis of substantiated technical reasons, the the time limit for filing the tax declarations laid down in the Tax Act when this is done by telematics. The final provision of the recast text of the Non-Resident Income Tax Act enables the Minister of Finance to approve the models for declaring this tax as well as its form, place and time limits for filing. In accordance with Article 5 of Royal Decree 553/2004 of 17 April, which restructured the Ministry of Finance, the powers conferred on the Minister of Finance in this field should be understood at present. Minister for Economic Affairs and Finance. On the basis of the above mentioned regulations, the Order of 17 May 2007, of 17 May, was approved by approving the models for the declaration of the corporation tax and the non-resident income tax. in respect of permanent establishments and entities under arrangements for the allocation of income abroad with a presence on Spanish territory, for the tax periods initiated between 1 January and 31 December 2006, instructions on the procedure for declaration and entry are issued and the conditions laid down general and the procedure for their telematic presentation. Article 8 of the aforementioned Order provides for the time limit for the submission of models 200, 201, 225 and 220 of the declaration of the tax on companies and the income tax of non-residents (permanent establishments and entities in the form of the allocation of income from abroad with a presence in Spanish territory) by means of printed or telematic paper. In addition, Article 5 of that Order provides for the compulsory telematic presentation of the model 200 and the model 201, the latter for taxable persons who are liable to have the form of a limited liability company or a limited liability company. and whose tax period ends on 31 December 2006 or later. The electricity supply cut in Barcelona since July 23, 2007, which has prevented access to the website of the State Administration of Tax Administration for the telematic presentation of the declarations models 200, The extension of these deadlines is advised in certain cases by 201, 225 and 220 corresponding to the above taxes and to the discharge of the aid programmes and the closeness of the deadlines for submission in certain cases. In its virtue I have:

Single item. Extension of deadline.

The deadline for the submission of models 200, 201, 225 and 220 corresponding to the Company Tax and Non-Resident Income Tax return is extended until July 30, 2007. permanent establishments and entities under arrangements for the allocation of income abroad with a presence in the Spanish territory for those taxable persons whose tax period ends between 29 December 2006 and 4 January 2007, inclusive.

Single end disposition. Entry into force.

This Order shall enter into force on the day of its publication in the Official Gazette of the State.

Madrid, July 24, 2007. -Deputy Prime Minister of the Government and Minister of Economy and Finance, Pedro Solbes Mira.