Law 44/2002, of 22 November, of Measures of Reform of the Financial System, through the ninth paragraph of its article 53, introduced a new article 23 in Law 19/1988, of July 12, of Audit of Accounts, creating the the rate of the Accounting and Audit Institute of Accounts for the issuance of audit accounts. In compliance with Article 23 (7) of Law 19/1988 of 12 July, Royal Decree 181/2003 of 14 February 2003 was issued for the development of the system of application of the rate of the Institute of Accounts and Audit of Accounts. the issuance of audit accounts, whereby the rules for the settlement and payment of the fee were determined in a regulated manner, also establishing the obligation for taxable persons to reverse the charge and to enter the amount fixed in the Law 19/1988, of 12 July. Article 6 of the Royal Decree provides that the model of self-validation and payment of the said fee is determined by the implementing rules, in accordance with the model of the income document applicable from those approved by the Order of 4 June 1998, for which certain aspects of the management of the fees which constitute the rights of the Public Finance, as amended by the Order of 11 December 2001, are regulated, thereby enabling the Minister for Economic Affairs and Finance. In the use of the above habilitation, by Order EHA/546/2006 of 21 February, the model of self-validation and payment of the fee provided for in Article 23 of Law 19/1988, in which the fixed amounts of the levy were updated, was approved. implementation of the increases laid down in Law 61/2003 of 30 December 2003 of the General Budget of the State for the year 2004, the Law of 27 December of 27 December, of the General Budget of the State for the year 2005 and the Law 30/2005 of 29 December, 2006 General Budget of the State for the year 2006. The first paragraph of Article 69 of Law 42/2006 of 28 December 2006 of the General Budget of the State for the year 2007 raises from 1 January 2007 the fixed rates of the rates of the State Treasury up to the amount results from the application of the coefficient 1,02 to the amount payable during the year 2006. The purpose of this Order is to replace the model of self-financing and payment referred to in Article 6 of Royal Decree 181/2003 of 14 February 2003, by updating the amounts payable by the auditors, in accordance with the increase laid down in The previous Law 42/2006 of 28 December. In its virtue, I have:

Article 1. Model of self-validation.

The model of self-validation and income document of the fee provided for in Article 23 of Law 19/1988, of July 12, of Audit of Accounts set out in the Annex of this Order, in which they have been updated, is approved. the fixed amounts of the levy, in application of the increase laid down in Law 42/2006 of 28 December 2006 of the State Budget for the year 2007.

This model replaces the one approved by Order EHA/546/2006 of 21 February 2006, as Annex I, which included the amounts updated by Law 61/2003 of 30 December of the General Budget of the State, The Law of December 27, of the General Budget of the State and Law 30/2005 of December 29, of General Budget of the State.

Article 2. Download the form.

The self-validation model should be downloaded from the Accounts Audit and Accounting Institute's website, which is www.icac.meh.es.

Article 3. Presentation and telematic payment.

The presentation of this declaration-settlement form, as well as the payment of the fee, may be done in a telematic manner, as provided for in Order HAC/729/2003, of 28 March, which establishes the assumptions and the general conditions for the payment by telematic means of the fees that constitute resources of the General Administration of the State and its Public Bodies, and Resolution of 9 April 2003, of the Institute of Accounts and Audit of Accounts, by the the application of the procedure for the presentation of self-clearance and the application of the conditions for the payment by telematic means of the fee provided for in Article 23 of Law 19/1988 of 12 July of Audit of Accounts.

Single end disposition. Entry into force.

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

What I communicate for your knowledge and effects.

Madrid, 9 February 2007. -Deputy Prime Minister of the Government and Minister of Economy and Finance, Pedro Solbes Mira.

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