Law 30/2005, of 29 December, of the General Budget of the State for the year 2006, has approved two new programs of exceptional public interest for the purposes of the provisions of Article 27 of Law 49/2002, of 23 of December, the tax regime of the non-profit entities and the tax incentives to patronage, which are applicable to the events of the celebration of the "Year of Lebanon 2006" and the celebration of "Expo Zaragoza 2008". These two new programs have been reflected in the tax declaration models approved in this Order. In addition, the Resolution of 8 February 2006, of the Accounting and Audit Institute of Accounts, approving rules for the registration, valuation and reporting of greenhouse gas emission rights, describes the accounts which, on a voluntary basis, as provided for in Article 2 of Royal Decree 1643/1990, approving the General Accounting Plan, may be used for the purpose of facilitating the registration of the transactions in question This Resolution. In the interest of the correspondence of the contents of the pages of the Corporate Tax declaration for the annual accounts with the General Accounting Plan, the page of the model 200 for the asset of the balance sheet is modified with the aim to collect the new account relating to greenhouse gas emission allowances. Law 4/2006, of 29 March, adapting the system of shipping companies according to the tonnage to the new Community guidelines on State aid to maritime transport and amending the economic and fiscal regime of the Canary Islands, and Law 25/2006, of 17 July, amending the tax regime of the business reorganisations and the harbour system and approved tax measures for the sanitary financing and for the field of the road transport introduce, inter alia, various amendments to the recast text of the Tax Law on Companies approved by Royal Decree-Law 4/2004 of 5 March (hereinafter the Companies Tax Law) which, although they do not require an adaptation of the tax models, do apply to the tax periods which are declare using the models approved in this order. In particular, the system of shipping entities is modified according to the tonnage regulated in Chapter XVII of Title VII of the Law on Corporate Tax to adapt it to the new Community guidelines on State aid to the The system of the reserve for investments in the Canary Islands, is extended to the subsidiaries of any level the application of the deduction for double international taxation regulated in article 32 of the Law of the Tax on Companies, increase from 10 to 12 percent the deduction for environmental investment in the case of the purchase of commercial or commercial road transport vehicles and the arrangements for mergers, divisions, transfers of assets, exchange of securities covered by Chapter VIII of Title VII of the Law on the Tax on the Companies, on the one hand, modifying their title to include the operation of moving the registered office of a European Company or a European Cooperative Society from one Member State to another of the European Union and, on the other, adapting the Council Regulation (EC) No 2051/2004 of 17 February 2013 amending Regulation (EC) No 2052/2000 on the common rules for the amending certain aspects of Directive 90 /434/EEC of July concerning the common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares between companies of different Member States. Furthermore, Law 36/2006 of 29 November of Measures for the Prevention of Tax Fraud introduces various amendments to the Law on the Tax on Companies for the purposes of the tax periods starting from their entry into force. effect. In particular, the system of related transactions is amended and certain channels are introduced in relation to tax havens. Similarly, it is to be mentioned in Resolution 1/2006, of 15 June, of the Directorate General of Taxation, on the limitations to the application of the deduction for export activities in the Tax on Societies from the decision of the European Commission of 22 March 2006, in relation to State aid No E22/2004-Spain, which gives effect to the interpretation of Article 37 of the Companies Tax Act, which is excluded from the scope of the regulated tax deduction in that Article 37 the legal acts or business relating to the establishment and operation of a network the date of the adoption of the distribution, the date of which is 21 March 2006. On the other hand, within the scope of the presentation of the declaration by those taxable persons and dominant companies or entities heads of groups that contribute jointly to the State Administration, to the Provincial Diputations of the Country The following modifications are made to the Basque Country and the Autonomous Community of Navarre. First of all, in order to eliminate the possibility of income in non-competent administration and the presentation of the documents of entry or return in accordance with the procedural rules approved by the Tax administration to which the charge corresponds, the income and return documents that are approved in this order will only be valid for the income or request for the return of the percentage that corresponds to the administration of the Status; to make the return or return request of the percentage that corresponds to the Tax administrations should use the income or return documents approved by these tax administrations, without prejudice to the presentation of the models of the declaration approved by the administration of the State in the present order. Secondly, in the interests of simplification of the model 201, when different tax administrations are to be taxed together, the model 201 cannot be used. Third and last place, in order to enable the declarants to be subject to foral regulations to use the models and form of presentation laid down in this order when they make the presentation of the declaration to the administration of the Status, keys are enabled in the 200 model so that they can pick up the specialties from their specific regulations. Similarly, as a modification to the model 200, the breakdown, in the field of corrections to the accounting result, of the information relating to the deductibility of the financial trading fund as set out in Article 12 (5) of the Law, should be mentioned. of the Corporate Tax. As far as the forms of presentation of the declaration are concerned, for models 200 and 225 there are no variations compared to those provided for in the previous financial year. With regard to the model 201, experience in the application of the procedure for the use of the telematic presentation of the declarations advises to extend the obligation of the Internet telematic presentation to the declarations of the Corporation tax corresponding to that model for those who declare that they have the form of a limited liability company or limited liability company. In addition, as regards the model 220, the possibility of voluntary submission by means of telematics is incorporated in the traditional presentation on pre-printed paper. As regards return envelopes, it is not considered necessary to approve new envelopes for the submission of declarations using the pre-printed models 201, 225 and 220 which are approved in this order. In addition, the single envelope approved for the Programme of Aid for the submission of declarations of models 201 and 225 which have been drawn up using that programme is considered valid. The sole final provision of the Corporate Tax Regulation, approved by Royal Decree 1777/2004 of 30 July 2004, enables the Minister for Economic Affairs and Finance, among other authorisations, to:

(a) Approve the model of declaration for the Company Tax and determine the places and form of presentation of the same.

b) Approve the use of simplified or special declaration modalities, including the consolidated statement of the groups of companies. (c) to establish the assumptions in which declarations for this tax will be presented in support directly readable by computer or by means of telematic means. (d) to establish the documents or supporting documents to accompany the declaration. (e) Approve the information model to be provided by the economic interest groups, the temporary unions of companies and the heritage companies. (f) to extend, on the basis of substantiated technical reasons, the time limit for the submission of the tax declarations laid down in the Tax Law and its Regulation when this presentation is carried out by means of telematics.

Article 21 of the recast text of the Non-Resident Income Tax Act, approved by Royal Legislative Decree 5/2004 of 5 March (hereinafter the Non-Resident Income Tax Law), enables the Minister of Finance to determine the way and place in which the permanent establishments must present the corresponding declaration, as well as the documentation that must accompany it. The second final provision of this same Law enables the Minister of Finance to approve the models for the declaration of this Tax, to establish the form, place and time limits for its presentation, as well as to establish the assumptions and conditions The Commission has also submitted a report.

Law 58/2003, of December 17, General Tax, in Article 98 (4) enables the Minister of Finance to determine the assumptions and conditions under which the tax authorities will have to present telematic means, their declarations, self-actions, communications, applications and any other document with a tax transcendence. Moreover, Article 92 of the General Tax Law enables the tax administration to point out the requirements and conditions for social collaboration to be carried out through the use of electronic means and techniques, computer and telematics. In this sense, Article 57 of the Corporate Tax Regulation establishes the way to make social collaboration effective in the presentation of declarations for this tax. The regulation of social collaboration in the management of taxes for the telematic presentation of declarations, communications and other tax documents is more widely developed in Royal Decree 1377/2002, of December 20, by the the social partnership in the management of taxes for the telematic presentation of declarations, communications and other tax documents and in Order HAC/1398/2003 of 27 May, establishing the assumptions and the conditions under which social partnership can be effectively implemented in the management of taxes; It expressly extends to the telematic presentation of certain models of declaration and other tax documents. Accordingly, persons or entities which, in accordance with the foregoing provisions, are authorized to submit statements on behalf of third parties by means of telematic, may make use of this power in respect of the declarations which are approved in this order. The ratings to the Minister of Finance indicated in this order must be understood to be conferred on the Minister of Economy and Finance, in accordance with the provisions of Article 5 and the final provision of Royal Decree 553/2004, of 17 April, by the Minister of Finance. the restructuring of the ministerial departments. In its virtue I have:

Article 1. Approval of the models for the declaration of the tax on companies and the income tax of non-residents (permanent establishments and entities under arrangements for the allocation of income from abroad with a presence in territory ).

1. The models for the declaration of corporation tax and non-resident income tax are approved (permanent establishments and entities on the basis of the allocation of income from abroad with a presence on the territory of the country). (a) the following: (a) the following: (a) and (b), (b) and (c), (c), (c), (c), (c), ( (a) Declarations of the Tax on Societies and the Income Tax of Non-Residents (permanent establishments and entities under the allocation of income from abroad with a presence in Spanish territory): 1. Model 200 (electronic format): Statement of the Tax on Companies and Income Tax of non-residents (permanent establishments and entities in the system of allocation of income constituted abroad with presence in Spanish territory), which is set out in Annex I to this order.

2. Model 201: Simplified Declaration of the Tax on Companies and Income Tax of Non-Residents (permanent establishments), as set out in Annex II to this order. 3. Model 225: Statement of the Company Tax on Companies, set out in Annex III to this order. 4. Model 220: Statement of Tax on Sociedades-Regime for fiscal consolidation corresponding to the tax groups, as set out in Annex IV of this order.

Each of the models 201, 225, and 220 consists of one copy for the Administration and one for the declarant.

b) Income or return documents:

1. Model 200: Document for the entry or return of the Company Tax, which is set out in Annex I of this order. The number of supporting documents to be included in this model shall be a sequential number, the first three digits of which shall correspond to code 200.

2. Model 201: Document for the entry or return of the Company Tax, which is set out in Annex II of this order. The number of supporting documents to be included in that model shall be a sequential number, the first three digits of which shall correspond to code 201. 3. Model 225: Document for the entry or return of the Corporate Tax (assets), as set out in Annex III of this order. The number of supporting documents to be included in that model shall be a sequential number, the first three digits of which shall correspond to the code 225. 4. Model 220: Document of income or return of the Tax on Sociedades-Regime of fiscal consolidation, which is listed in Annex IV of this order. The number of supporting documents to be included in that model shall be a sequential number, the first three digits of which shall correspond to code 220. 5. Model 206: Documents of entry or refund of the Income Tax of non-residents (permanent establishments and entities in the system of allocation of income constituted abroad with presence in Spanish territory), which appear in Annexes I and II to this order. The number of supporting documents to be included in that model shall be a sequential number, the first three digits of which shall correspond to code 206.

Each of the income or return documents consists of one copy for the Administration, one for the declarant and one for the contributing Entity.

2. The model 200, which appears as Annex I to this order, is applicable, in general, to all taxable persons of the Tax on Companies and all taxpayers for the Income Tax of non-residents (establishments (a) permanent entities and entities on the basis of the allocation of income abroad with a presence in Spanish territory) obliged to submit and subscribe to the declaration for any of these taxes and their use is compulsory for those who do not they must use the 225 model and cannot use model 201. 3. The model 225, set out in Annex III to this order, is applicable only to the assets and liabilities defined in Chapter VI of Title VII of the Companies Tax Act (Articles 61 to 63). 4. Taking into account the caveats referred to in paragraphs 2 and 3 above, taxable persons or taxpayers may use the model 201, which is listed as Annex II of this order, provided that they meet the following requirements:

(a) That they are not obliged during 2007 to the presentation of self-published monthly periodicals for the Value Added Tax and for withholding tax on the Income Tax of the Physical Persons, of the Tax on Companies or the Income Tax of non-residents, having not exceeded its volume of transactions, calculated in accordance with the provisions of Article 121 of Law 37/1992 of 28 December 1992 on the value added tax, the amount EUR 6,010,121,04 during the calendar year in which the tax period is initiated statement.

(b) They do not have the obligation to include in the taxable amount of the tax period the amount of positive income obtained by non-resident entities in accordance with Article 107 of the Corporate Tax Law. c) That they are not obliged to keep their accounts in accordance with the rules established by the Banco de España. (d) not to be taxable persons in the tax on companies which are integrated into a tax group, including cooperatives, which are taxed under the system of fiscal consolidation laid down in Chapter VII of Title VII of the Corporation Tax Law and Royal Decree 1345/1992 of 6 November 1992, for which rules are laid down for the adaptation of the provisions governing taxation on consolidated profit to groups of cooperative societies, respectively. e) That the Accounting Plan of the Insurance Entities, approved by Royal Decree 2014/1997, of December 26, does not apply to them. (f) Not to determine their taxable amount under the tonnage scheme (Chapter XVII of Title VII of the Companies Tax Act). (g) that it is not an entity in the form of income allocation established abroad with a presence in Spanish territory, as defined in Article 38 of the Non-Resident Income Tax Act. (h) They are not obliged to pay jointly for the Company Tax to the State Administration and to the different Federal Administrations for the purpose of the volume of transactions.

5. Model 220, set out in Annex IV to this order, is applicable to tax groups, including cooperatives, which are taxed under the special tax arrangements laid down in Chapter VII of Title VII of the Tax Act. Companies and Royal Decree 1345/1992 of 6 November, respectively.

Article 2. Form of presentation of models 200, 201, 225 and 220 of the Corporate Tax and Non-Resident Income Tax (permanent establishments and entities under the jurisdiction of the income from abroad with a presence in Spanish territory).

1. The presentation of the declarations of the Tax on Societies and the Income Tax of non-residents (permanent establishments and entities in the system of attribution of income constituted abroad with presence in territory (Spanish), model 200, shall be carried out by means of telematics in accordance with the forms and conditions referred to in Article 6.1 of this order.

The declarants obliged to keep their accounts in accordance with the rules established by the Banco de España shall complete the data relating to the balance sheet and profit and loss account which, in the model 200, are incorporated for these declarants, in place of which they are generally included. In addition, the declarants to which the Accounting Plan of the insurance institutions approved by Royal Decree 2014/1997 of 26 December 1997 is mandatory shall complete the data relating to the balance sheet and the loss account and Gains which, in the model 200, are incorporated for these declarants, replacing those which are generally included. 2. The Company Tax and Non-Resident Income Tax (permanent establishments) declaration, model 201 or 225, shall be submitted in accordance with the model corresponding to those approved in the previous article of this Regulation. order, signed by the declarant or by the legal representative or legal representatives of the same and duly completed all the data affecting him of the data collected in the same. The presentation of the declarations corresponding to the model 201 shall be compulsory by means of telematics for the cases referred to in Article 5.2 of that order. For the presentation of these models using the pre-printed model, the return on return approved in Annex IV of Order HAC/1163/2004 of 14 April, approving the declaration-settlement models of the Tax on the Companies and the Income Tax of non-residents corresponding to permanent establishments and to entities under arrangements for the allocation of income constituted abroad with presence in Spanish territory for the tax periods On 1 January and 31 December 2003, instructions were given on the subject of the the procedure for declaration and entry and the general conditions and the procedure for their telematic presentation. 3. The models for the declaration of the corporate tax and the income tax of non-residents (permanent establishments) adjusted to the contents of the models 201 and 225 that are generated exclusively by means of the use of the printing module developed for these purposes by the State Tax Administration Agency. The data printed in these statements and their corresponding income or return documents shall prevail over any changes or manual corrections they may contain, so they shall not have any effect on the Administration. tax. The models thus generated shall be presented in the envelope of return of the aid programme approved in Annex VI of Order EHA/702/2006 of 9 March, approving the models for the declaration of the Income Tax on the Physical Persons and of the Tax on the Heritage, exercise 2005, the procedure for the referral of the draft declaration of the Tax on the Income of the Physical Persons is established and the conditions for its confirmation or subscription, the place, form and time limits for the submission of the same, as well as the general conditions and the procedure for presentation by telematic or telephone means. 4. The Corporate Tax declaration for tax groups, including cooperatives, which are taxed under the tax consolidation scheme set out in Chapter VII of Title VII of the Tax and Real Estate Law Decree 1345/1992 of 6 November 1992, respectively, shall be submitted in accordance with the model 220 approved in the preceding article of this order, signed by the legal representative or legal representatives of the dominant company or head office of a group and duly completed all the data that affect it of the data collected in the same. The return on return approved in Annex VII of Order EHA/1371/2006 of 4 May, approving the models for the declaration of the corporate tax and the income tax, shall be used for the presentation of the model 220. Residents of permanent establishments and entities on the basis of income granted abroad with a presence in Spanish territory for the tax periods initiated between 1 January and 31 December of 2005, instructions on the procedure for declaration and entry are issued, general conditions and the procedure for their telematic presentation and certain rules relating to the split payments of those taxes are amended. Statements which, in accordance with the provisions of Article 65 (3) of the Companies Tax Act, are required to formulate each of the companies belonging to the group, including the parent company or entity group header, they will be formulated in the model 200, which will be completed in all its extremes, until it encrypts the theoretical liquid amounts that in the regime of individual taxation would have to be entered or perceived by the respective entities. Such declarations shall be submitted by telematics. In addition, where the settlement contained in those declarations results in a negative or zero tax basis, all data relating to allowances and deductions shall, however, be entered in the models 200. In the previous case, the dominant companies or group-heading entities shall, in the corresponding paragraph of the model 220, record the electronic code of each of the individual statements of the company's members. (a) the same, including the statement of the parent company or group head entity, as referred to in the preceding paragraph. 5. The taxable person or taxpayer shall, in conjunction with the declaration, model 200, 201 or 225, either by way of his introduction in the return on the return corresponding to the declaration, or, in accordance with Article 7.4, Declaration is submitted by telematics, the following documents, duly completed:

a) Fotoscopy of the card of the Tax Identification Number, in the case of not having identifying labels (only paper presentation).

(b) Liabilities to corporate tax liabilities which include in the tax base certain positive income earned by non-resident entities as provided for in Article 107 of the Corporate Tax Act, they shall also provide the following data relating to each of the non-resident entities on Spanish territory:

1. No. Balance and profit and loss account.

2. Justification of taxes satisfied with respect to the positive income to be included in the tax base.

(c) Taxpayers for the Non-Resident Income Tax (permanent establishments) shall include, where appropriate, the information report referred to in Article 18 (1) (b) of the Tax Act. on the Income of non-residents.

(d) taxable persons or taxpayers to whom a proposal has been approved for the prior assessment of transactions carried out between persons or related entities, expenditure on research and development activities, support for the management and the coefficient of undercapitalisation, the report referred to in Article 28 of the Corporate Tax Regulation. (e) The taxable persons to whom the provisions laid down in Article 15 or in Article 45, both of the Companies Tax Regulation, apply, shall submit the information provided for in those Articles. f) Communication of the materialization of advance investments and of their financing system, carried out from future allocations to the reserve for investments in the Canary Islands, as provided for in Article 27 (10) of Law 19/1994, of 6 July, to amend the Economic and Fiscal Regime of the Canary Islands, in accordance with its wording of 31 December 2006.

6. The parent company or group headed entity shall, in conjunction with the statement, model 220 either by means of its introduction in the return on return, or, in accordance with Article 7.4, where the declaration is present by means of telematics, the following documents, duly completed:

a) Fotoscopy of the card of the Tax Identification Number of the dominant company or group header entity, in the case of not having identifying labels (only paper presentation).

b) Balance sheet and profit and loss account of groups of companies that do not include credit institutions and which, by application of the eleventh final provision of Law 62/2003 of December 30, of fiscal measures, administrative and social order, have drawn up consolidated annual accounts in accordance with the international financial reporting standards adopted by the European Commission Regulations. In this case, the pages of the corresponding model 220 for the asset, liability and profit and loss account shall not be completed.

7. For the presentation of the models of declaration, in the cases in which, in accordance with the provisions of the Economic Concert with the Autonomous Community of the Basque Country, approved by Law 12/2002, of 23 May, or in the Economic Convention between the State and the Community of Navarra, in the wording given by Law 25/2003 of July 15, the declarant is subject to the regulations of the State or the fiscal group is subject to the system of fiscal consolidation corresponding to the State administration and should be jointly taxed by both the state and the foreign administrations. follow the following rules:

(a) For the declaration to be made to the State Administration, the form and place of presentation shall be those which correspond, according to the model in question, to those which are regulated in this order. For the declaration to be presented to the Foral Diputations of the Basque Country or to the Community of Navarre, the form and place shall correspond according to the corresponding foral regulations, having to be carried out, before each of these Administrations, revenue or request for repayment which, pursuant to Articles 18 and 20 of the Economic Agreement with the Autonomous Community of the Basque Country and Articles 22 and 27 of the Convention between the State and the Community from Navarre, proceed, using the documents of entry and return approved by the regulations (a) of the laws of the Member States of the European Union and of the Member States of the European Union.

(b) In the case of tax groups, the group's member companies shall, in turn, present the individual tax returns, model 200, as referred to in Article 2.4 of this order in respect of each of these tax administrations, whether state or foreign, in accordance with their procedural rules.

Article 3. Places of presentation and entry of models 201, 225 and 220 of the declaration of the Tax on Societies and the Income Tax of non-residents (permanent establishments).

1. At the time of filing the declaration, the taxable persons, taxpayers or the dominant companies or group heads of groups shall enter the tax liability resulting from the autoliquidation practiced.

For the income of the tax liability resulting from the autoliquidation practiced, the corresponding entry or return document of those listed in Annexes II, III and IV of this Regulation shall be used. order. The presentation and income resulting from the self-validation by the Company Tax or the Non-Resident Income Tax (permanent establishments) practiced by the models 201, 225 and 220 shall be made in any of the (b) assisting entities in the management of collections (banks, savings banks or credit unions) in Spanish territory, for which it will be necessary for the declaration to be attached to the corresponding identification labels provided by the State Administration of Tax Administration. 2. The entry document or the refund corresponding to those set out in Annexes II, III and IV to this order shall be used by the taxable person, the taxpayer or the parent company or group head entity where the self-validation is carried out by the latter. the refund, which will be made by bank transfer, without prejudice to the possibility of ordering the repayment by means of the Bank of Spain's cross-check issue where it cannot be carried out by means of bank transfer. The presentation of models 201, 225 and 220, the result of which is to be returned, shall be made in any contributing entity in Spanish territory, in which the taxable person, the taxpayer or the parent company or group head entity has It is open to its name, in which it wishes to receive the amount of the refund, for which it will be necessary for the declaration to carry the corresponding identification labels provided by the State Agency of Tax Administration. 3. By way of derogation from the foregoing paragraph, where the taxable person, the taxpayer or the parent company does not have an open account with a contributing entity in Spanish territory, that circumstance may be indicated by accompanying the written declaration addressed to the Delegate of the State Tax Administration Agency in whose territorial demarcation the taxable person, taxpayer or the parent company or group head entity has, who, in the light of the same, and previous the relevant checks, shall, if appropriate, order the refund to be carried out by issuing a cross-check from the Banco de España. In the case of taxable persons, taxpayers or dominant companies or entities headed by groups whose management functions are attributed to one of the Large Enterprise Management Units or to the Central Large Delegation In the first case, the letter shall be addressed to the Special Delegate of the State Tax Administration Agency corresponding to his tax address and, in the second case, to the Delegate of the Central Delegation of Large Contributors. In this case, as in the case where the taxable person, taxpayer or the parent company or group head entity is unable to make the declaration through collaborating entities as provided for in the last subparagraph of the previous paragraph, the Models 201, 225 and 220 of the declaration shall be submitted directly, by personal delivery, to the Delegation of the State Tax Administration Agency or any of its dependent administrations in whose territorial demarcation it has its own tax domicile the taxable person, taxpayer or the parent company or entity group, or, in the Unit of Management of Large Enterprises, which, where appropriate, corresponds to or in the Central Delegation of Large Contributors. 4. Similarly, the corresponding entry or return document of those listed in Annexes II, III and IV to this order must be used by the taxable person, taxpayer or the parent company or group head entity if in the tax period does not exist liquid to enter or to return or when the taxable person, taxpayer or the dominant company or group head entity renounces the return resulting from the autoliquidation practiced. In these cases, models 201, 225 and 220 of the declaration shall be submitted in the places referred to in the last subparagraph of paragraph 3 above. The presentation may be made directly, by personal delivery in those offices, or by registered post addressed to them. 5. The taxable persons or the dominant companies or entities heading groups that are eligible for the current account system in tax matters governed by Royal Decree 1108/1999 of 25 June, shall submit the corresponding Model, 201, 225 or 220 according to the rules laid down in the sixth paragraph of the Order of 30 September 1999 approving the model of application for inclusion in the system of current account in tax matters, place of presentation of tax declarations which generate debts or claims to be entered in that debt The tax bill is based on the provisions of Royal Decree 1108/1999, of 25 June 1999, which regulates the current account system in the field of taxation.

Article 4. Payment of the tax debts resulting from the declarations of the Corporate Tax and the Income Tax of non-residents corresponding to permanent establishments and entities in the system of allocation of income abroad with a presence in Spanish territory, models 200, 201, 225 and 220, by direct debit.

1. Taxable persons, taxpayers or dominant companies or entities headed by groups whose tax period coincides with the calendar year, which carry out the telematic presentation of the corporate tax and tax return on the Income of non-residents (permanent establishments and entities under the allocation of income constituted abroad with presence in Spanish territory), may use as a means of payment of the tax debts resulting from the the bank address in the deposit entity acting as a contributor to the The management of the collection (Banco, Caja de Ahorro o Cooperativa de credit), sita in Spanish territory in which the account in which the payment is located is open to its name.

2. The bank address referred to in the preceding paragraph may be made from 1 July to 19 July 2007, both inclusive. 3. The State Tax Administration Agency shall communicate the order or orders of the bank's direct debit, taxpayer or parent company or group head entity to the designated contributing entity, which shall proceed, in the date on which it is indicated, which will coincide with the last day of payment on a voluntary basis, to take into account the amount domiciled, entering it into the restricted account of collaboration in the collection of the taxes. Subsequently, the aforementioned entity shall transmit to the taxpayer supporting the income made, in accordance with the specifications set out in Annex V of this order, which will serve as a document proving the income made in the Public Treasury. 4. Persons or entities authorized to submit by means of telematics, in the terms set out in Article 5 of this order, statements representing third parties, in accordance with the provisions of Royal Decree 1377/2002, of 20 December, which develops social collaboration in the management of taxes for the telematic presentation of declarations, communications and other tax documents, and in Order HAC/1398/2003, of 27 May, establishing the (a) the conditions under which social partnership can be effectively implemented in the management of the taxes, and it extends expressly to the telematic presentation of certain models of declaration and other tax documents, may, by this way, to give transfer of the orders of domicile that have previously communicated to them the third parties to which they represent. 5. In any event, the payments shall be deemed to have been made on the date of charge in the account of the addresses, considering the evidence of the income made which is issued by the deposit institution in accordance with the terms set out in paragraph 3. previous.

Article 5. Scope of application of the system for the telematic presentation of the declarations of the Corporate Tax and the Income Tax of non-residents corresponding to permanent establishments and entities in the system of income allocation made up abroad with a presence in Spanish territory.

1. The telematic presentation of declarations of the Tax on Societies and the Income Tax of non-residents (permanent establishments and entities in the system of attribution of income constituted abroad with presence in Spanish territory), model 200, corresponding to the State Administration, shall be binding.

The statements to be submitted to the State Administration by taxpayers subject to the foral regulations may use the 200 model approved in this order by submitting their presentation by means of telematics. When presented using the model approved by the relevant foral regulations, the entry or return documents as approved in Annex I of this order, which may be obtained on the website of the State Agency, shall be used. Tax Administration on the Internet, electronic address www.agenciatributaria.es; in this case, the places of presentation and entrance will be those that are established for the models 201, 220 and 225 in article 3 of the present order. 2. The telematic presentation of the declarations of the Tax on Societies and the Income Tax of non-residents (permanent establishments) may be made by the taxable persons of the Tax on Societies and by the taxpayers of the Income Tax of non-residents who can use the model 201 of simplified declaration approved by this order. Such telematic presentation shall be binding on the taxable persons of the corporation tax in the form of a public limited liability company or limited liability company and the tax period ending on 31 December from 2006 or later. 3. In addition, the property companies may submit their statements of the Company Tax, model 225 corresponding to the State Administration, by means of telematics, unless they are unable to use the aid programme referred to in this Article. the following Article 6.1. 4. Likewise, the dominant companies or groups of groups may submit by means of telematics the declaration of the Company Tax, model 220 corresponding to the State Administration. 5. In order to obtain the declarations to be submitted to the Diputaciones Forales del País Vasco and the Comunidad Foral de Navarra, referred to in Article 2.7 of this order, taxable persons or taxpayers may connect to the the State Agency for Tax Administration on the Internet, electronic address www.agenciatributaria.es and, within the Virtual Office, print a copy of the declaration filed with the State Administration, for presentation to the Members of the Basque Country and the Autonomous Community of Navarre, using as Entry or return document corresponding to those approved by the Regional Diputations of the Basque Country and by the Autonomous Community of Navarre. 6. The persons or entities authorized to submit by means of telematic declarations representing third persons, in accordance with the provisions of Royal Decree 1377/2002, of 20 December, which develops social collaboration in the management of the taxes for the telematic presentation of declarations, communications and other tax documents, and in Order HAC/1398/2003 of 27 May, laying down the assumptions and conditions in which the collaboration may be effective social in the management of the taxes, and extends it is expressly to the presentation (a) the information provided by the Member State concerned shall be made available to the Commission in accordance with Article 3 (2) of Regulation (EC) No 6A1; 7. From 25 July 2011, the telematic presentation of the Company Tax and Non-Resident Income Tax (permanent establishments), models 201 (non-compulsory assumptions by way of tax) will not be made. telematic), 225 and 220, provided for in this order. After that date, the presentation of the declaration shall be made by means of the corresponding form of form.

Article 6. General conditions for the telematic presentation of the declarations of the Tax on Societies and the Income Tax of non-residents corresponding to permanent establishments and entities in the system of income allocation made up abroad with a presence in Spanish territory.

1. Requirements for the telematic presentation of corporate income tax and non-resident income tax returns for permanent establishments and entities under the allocation of income abroad with a presence in Spanish territory. The telematic presentation of the declarations shall be subject to the following conditions: (a) The declarant must have a Fiscal Identification Number (N.I.F.).

b) The declarant must have an X.509.V3 user certificate issued by the National Currency and Timbre Factory-Real Casa de la Moneda, or any other electronic certificate admitted by the Agency, installed in the browser. State of Tax Administration, in accordance with the provisions of Order HAC/1181/2003 of 12 May 2003 laying down specific rules on the use of electronic signatures in tax relations by electronic means, information technology and telematics with the State Tax Administration Agency. If the telematic presentation is made by a person or entity authorised to present statements on behalf of third parties, it shall be said person or authorized entity who must have their certificate of origin installed in the browser user. (c) to carry out the telematic presentation of the declaration of the corporate tax and the income tax of non-residents corresponding to permanent establishments and entities under the allocation of income a foreign presence in Spanish territory (models 200 or 220), the taxable person, the taxpayer or the parent company or group head entity shall be connected to the website of the State Agency for Tax Administration on the Internet, electronic address www.agenciatributaria.es and download, within the Virtual Office, a the program that will allow you to complete the forms adjusted to the contents of the model approved by this order that will appear on the computer screen and obtain the file with the statement to be transmitted, or transmit with the same a file of the same characteristics as the one generated with the completion of the said forms. (d) to carry out the telematic presentation of the declaration of the corporate tax and the income tax of non-residents corresponding to permanent establishments (model 201), or that of corporation tax for companies property (model 225), the taxable person or taxpayer must first use an aid program to obtain the file with the statement to be transmitted. This program may be the program of assistance for model 201 or model 225 developed by the State Administration of Tax Administration or another that obtains a file with the same format.

2. Concurrency of the income and the telematic presentation of the declaration. In the case of declarations to be entered, the telematic transmission of the declaration must be carried out on the same date as the entry resulting from the declaration. However, in the event of technical difficulties preventing the telematic transmission of the declaration on the same date of entry, such telematic transmission may be carried out until the second working day following the date of entry into force. of the income.

3. Presentation of statements with formal-type deficiencies. In cases where formal-type anomalies are detected in the telematic transmission of declarations, this circumstance shall be brought to the attention of the declarant by the system itself by means of the corresponding error messages, in order to Proceeds to its healing.

Article 7. Procedure for the telematic presentation of the declarations of the Tax on Societies and the Income Tax of non-residents corresponding to permanent establishments and entities in the system of allocation of income abroad with a presence in Spanish territory.

1. In the case of declarations to be entered, the procedure to be followed for filing shall be as follows: (a) The declarant shall communicate with the collaborating entity by means of telematics or by going to its offices to make the entry. and to provide the following data: 1. N.I.F. of the taxable person, taxpayer or the parent company or group head entity (9 snails).

2. The period the declaration corresponds to = 0A (zero A). 3. Entry or return document:

Corporate Tax = 200. Fiscal year 2006.

Company Tax = 201. Fiscal year 2006. Corporation tax (heritage companies) = 225. Fiscal year 2006. Corporation tax (tax groups) = 220. Fiscal year 2006. Income tax of non-residents (permanent establishments and entities under the allocation of income from abroad with a presence in Spanish territory) = 206. Fiscal year: 2006.

4. º Type of self-validation = "I" Income.

5. º Amount to enter (must be greater than zero), expressed in euros.

The contributing entity, after accounting for the amount, will assign a Full Reference Number (NRC) that will generate informatically using a cryptographic system that uniquely relates the NRC to the amount of enter.

At the same time, it shall transmit or deliver, in the form of data transmission, a receipt containing at least the data set out in Annex VI of this order. b) The declarant, after the previous operation, will be connected to the website of the State Administration of Tax Administration on the Internet, electronic address www.agenciatributaria.es and will select, within the Virtual Office, the concept tax and the type of statement to be transmitted. Once selected, it will introduce the NRC provided by the collaborating entity, except that it is excepted from entering the tax liability for being integrated in a tax group, including those of cooperatives, that are taxed by the tax regime special provisions laid down in Chapter VII of Title VII of the Companies Tax Act and in Royal Decree 1345/1992, which has received the payment procedure by direct debit provided for in Article 4 of that order or which is has received the current account system in tax matters. c) Then proceed to transmit the corresponding declaration with the electronic signature generated when selecting the user certificate X.509.V3 issued by the National Mint and Timbre-Real Casa de la Moneda, or any other an electronic certificate admitted by the State Tax Administration Agency. If the presenter is a person or entity authorised to make representations on behalf of third parties, a single signature shall be required, corresponding to his certificate. d) If the declaration is accepted, the State Tax Administration Agency will return the data from the Income or Return Document, model 200, 201, 225, 220 or 206 as appropriate, validated by an electronic code of 16. characters, in addition to the presentation date and time.

In the event that the presentation is rejected, the description of the detected errors will be displayed on screen. In this case, the same should be done with the help program with which the file was generated, or in the input forms, or by repeating the presentation if the error was caused by another reason.

The presenter must print and retain the accepted statement, as well as, if applicable, the return or return document, duly validated with the corresponding electronic code. 2. If the result of the declaration is to be returned, both with a request for repayment and with a waiver of the same, as if in the tax period there is no liquid to enter or to return, it will proceed as follows:

(a) The declarant will be connected to the website of the State Administration of Tax Administration on the Internet, electronic address www.agenciatributaria.es and will select, within the Virtual Office, the tax concept and the type of statement to be transmitted.

(b) You will then proceed to transmit the corresponding declaration with the electronic signature generated when you select the X.509.V3 user certificate issued by the National Mint and Timbre-Real Casa de la Moneda, or any other electronic certificate admitted by the State Tax Administration Agency. If the presenter is a person or entity authorised to make representations on behalf of third parties, a single signature shall be required, corresponding to his certificate. c) If the declaration is accepted, the State Tax Administration Agency will return the data of the income or return document, model 200, 201, 225, 220 or 206 as appropriate, validated with an electronic code of 16 characters, in addition to the presentation date and time.

In the event that the presentation is rejected, the description of the detected errors will be displayed on screen. In this case, the same should be done with the help program with which the file was generated, or in the input forms, or by repeating the presentation, if the error was originated for another reason.

The presenter must print and retain the accepted statement, as well as the duly validated return or return document with the corresponding electronic code. 3. If the result of the declarations corresponding to the models 200 and 201 (mandatory telematic presentation) is to be entered and presented with request for compensation, deferment or fractionation, it will be of application In Articles 71 et seq. of Law 58/2003, General Tax and 55 et seq. of the General Rules of Collection, and in Articles 65 of the Law 58/2003, General Tax and 44 et seq. of the General Rules of Collection, respectively. The procedure for the telematic transmission of declarations with a request for deferment or fractionation, recognition of debt with a request for compensation or simple recognition of debt shall be that provided for in the preceding paragraphs, with the particularity that, prior to its transmission, the declarants must be connected, in accordance with the procedure provided for in the following paragraph, to the telematic register of the State Agency for Tax Administration and to send the document provided for in the rules for each type of application for the abovementioned Once the document corresponding to the tax office has been correctly sent, a reference number must be returned on screen, which must be entered when the said declarations are sent. 4. Where the declaration is submitted by means of telematics and the taxable persons, taxpayers or the dominant companies or groups of groups must accompany the same any documents, applications or expressions of choice expressly referred to in the model of the declaration itself, in particular those referred to in Article 2.5 (b), (c), (d), (e) and (f) or in Article 2.6 (b) both of this order, and in cases where the declaration results in return, those who request the return by cross-check of the Banco de España, these documents, Applications or demonstrations shall be filed in the general telematic register of the State Tax Administration Agency, for which the declarant shall connect to the website of the State Agency for Tax Administration on the Internet, electronic address www.agenciatributaria.es and select, within the Virtual Office, the option of access to the telematic register of documents and, within this, that referred to the corresponding models to which the documentation will be incorporated and proceed to send the documents, 5. However, the taxable persons or the (a) a dominant company or a group of entities which are members of a group which is covered by the system of current account in the tax area shall take account of the procedure laid down in the Order of 22 December 1999 establishing the the procedure for the telematic presentation of the statements-liquidations that generate debts or credits to be recorded in the current account in tax matters.

Article 8. Time limit for the submission of models 200, 201, 225 and 220 of the corporate tax and non-resident income tax (permanent establishments and entities under the allocation of income tax) In the case of a foreign presence in Spanish territory, by means of printed paper or by means of telematics.

1. In accordance with the provisions of Article 136 (1) of the Company Tax Act, models 200, 201 and 225 of the declaration of the Company Tax approved in Article 1 of this order shall be submitted within the period of the 25 calendar days following the six months following the end of the tax period.

Any taxable person whose period of return was initiated prior to the entry into force of this order, in accordance with the provisions of the preceding paragraph, shall submit the declaration within 25 days. natural following the entry into force of the same order, unless they chose to make the declaration using the models contained in Order EHA/1371/2006 of 4 May, which approved those applicable to the tax periods initiated between 1 January 2005 and 31 December 2005, in which case the time limit for filing shall be as set out in the previous paragraph. 2. In accordance with the provisions of Articles 21 and 38 of the Law on Income Tax of Non-Residents, the model 200 of the Declaration of Income Tax of Non-Residents (permanent establishments and entities under the rule of law) The following shall be submitted to the European Parliament and the Council of the European Parliament and of the Council of the European Parliament and of the Council of the European Parliament and of the Council of the European Parliament. of the 25 calendar days following the six months after the end of the period tax. However, in accordance with the provisions of Article 20 (2) of the Non-Resident Income Tax Act, the end of the period of tax for the cessation of the activity of an establishment is terminated. (a) permanent or otherwise unaffected by the investment on its day in respect of the permanent establishment, as well as in the cases where the transfer of the permanent establishment to another natural person occurs or entity, those in which the central house transfers its residence, and when the holder of the establishment dies permanent, the filing period shall be one month from the date on which any of the assumptions mentioned in this paragraph occur. In addition, institutions for the allocation of income from abroad with a presence on Spanish territory, in the event of an end to their activity, shall have a period of one month from the date on which the cessation of payment is made. to file the Non-Resident Income Tax return. The taxpayers referred to in this paragraph, the time limit for which the declaration has been initiated before the date of entry into force of this order, shall be required to present the declaration within 25 calendar days of the date of entry into force of this order. that date, unless they have chosen to present the declaration using the models and in accordance with the procedure contained in Order EHA/1371/2006 of 4 May, in which case the time limit for the submission of the declaration shall be the in the preceding paragraphs, as appropriate. 3. In accordance with Article 82 (2) of the Company Tax Act, the model 220 declaration approved in Article 1 of this order shall be submitted within the time limit for the declaration in question. the individual taxation scheme of the parent company or group head entity.

Single end disposition. Entry into force.

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

Madrid, May 17, 2007. -Deputy Prime Minister of the Government and Minister of Economy and Finance, Pedro Solbes Mira.

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