The Tax Office has been paying special attention in recent years to the possibilities offered by new technologies to make it easier for citizens to comply with their tax obligations. In this sense, the achievements that have been achieved have been notable, especially since the enactment of Royal Decree 263/1996 of 16 February, which regulates the use of electronic, computer and telematic techniques by the General Administration of the State, dictated by the provisions of Article 45 of Law 30/1992, of November 26, of the Legal Regime of Public Administrations and of the Common Administrative Procedure.

In this same vein, article 96 of Law 58/2003 of 17 December, General Tax, commits, in general, to the tax administration to promote the use of electronic techniques and means, (a) information technology and telematics necessary for the development of its activities and the exercise of its powers, pointing out that when it is compatible with the technical means at its disposal, citizens may relate to it in order to exercise their rights; and fulfil their obligations through such electronic means and techniques, computer and telematics with the guarantees and requirements foreseen in each procedure. Since 1998, when the presentation of tax declarations has begun on the Internet, the number of declarations and self-published declarations by this route has been gradually increased, in so far as they have the technical and human resources of the Tax Agency, which at present reaches the entire practice of the same. In order to speed up and to make it easier for the tax authorities to comply with their obligations and, in particular, the payment, in this order, it is necessary to extend, as a means of payment of the tax debts resulting from certain declarations which are submitted by means of telematics in the regulatory deadlines, the direct debit of the aforementioned debts in the credit institutions acting as partners in the management of the tax, to those obliged tax that does not have the consideration of a large company. This procedure for the direct debit of the bank is based on Article 34 of the General Recovery Regulation, approved by Royal Decree 939/2005 of 29 July, which in paragraph 1 states that the cash payment of the tax debts may be carried out, inter alia, by means of the direct debit referred to in Article 38 of that Regulation. For the same purpose, certain restrictions on the presentation of statements by telematic means are removed in cases where they are established in the rules governing their presentation; on the one hand, it is extended by one four years after the start of the period for the submission of each declaration, in which the statements can be submitted by means of telematics by modifying the time from which the four years will begin to be counted and, another, the impossibility of submitting statements by telematic means is eliminated when the Tax authorities must accompany the same additional documentation required in the models of declaration themselves or any documents, requests or manifestations of options not covered by those models; in the latter case the documents shall be submitted in the form of electronic documents in the general telematic register of the State Tax Administration Agency. With the aim of homogenising the system for the telematic presentation of declarations, the deadline for the telematic transmission of declarations with a result to be entered, where there are well-founded reasons of a technical nature, is extended. to prevent their filing on the same date of entry. In addition, in order to homogenise the type of media directly readable by computer, the rules concerning the forms of presentation in which the type and characteristics of the supports are established are amended, allowing for the sole and exclusive use of the CD-R (Compact Disc Recordable). Finally, the evolution of the technology associated with the Internet has shown the increasing use of the telematic way of presentation of declarations in the relations between the contributors and the Tax Agency. In addition, the management experience shows the advantages of the Internet via other forms of presentation. It is therefore appropriate, first of all, to extend the scope of the mandatory submission by telematic means of the annual summary declarations or information, models 180, 190, 193, 198, 345, 347 and 349, by means of a reduction to 15%. of the number of records from which it is made compulsory to submit by this route and, secondly, to modify the forms of presentation of the models: 182 of the information declaration of donations, donations and contributions received, 184 of information declaration to be submitted by the entities on the basis of income allocation, 188 of annual summary of withholding and income on account in relation to income or capital income from capital transactions and life insurance or invalidity contracts and 296 annual income withholding summary the account has been taken in relation to the income from non-resident income tax obtained by taxpayers of such tax without permanent establishment. The competence of the Minister of Economy and Finance to establish the procedure for the telematic presentation of tax returns derives from norms of legal status. Thus, the Law 58/2003 of 17 December, 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 submit by means of telematic statements, autoliquidations, communications, applications and any other document with a tax transcendence. On the other hand, Law 35/2003 of 4 November, of Institutions of Collective Investment and its Regulation, approved by Royal Decree 1309/2005, of 4 November, introduce different innovations in the regulation of the Institutions of Investment Collective. Among other developments, the creation of the investment funds listed is contemplated, setting them up as those whose holdings are admitted to trading on the stock exchange, the possibility that collective investment institutions may be created by compartments and that there are different classes of shares or series of shares. Article 73.3.j) of the Income Tax Regulation of the Physical Persons and Article 59.y) of the Corporate Tax Regulation, in the new wording given to the first and introduced the second, by the Regulation of Law 35/2003, (a) provide for the exclusion of the obligation to practise retention or income on account of earnings from repayments or transfers of shares in investment funds listed. For this reason and, with the authorizations contained in Article 141 of the recast of the Law on the Companies Tax approved by Royal Decree-Law 4/2004, of 5 March, and in Articles 2 and 3 of Royal Decree 2281/1998, of 23 of In October, which regulates certain reporting obligations on transactions with securities, products and financial assets, it has been considered appropriate that the information relating to the acquisition, transmission and reimbursement of transactions participations in exchange-traded funds is provided in the model information statement 187, in order to comply with the purpose, as set out in the explanatory memorandum of the Order of 15 December 1999 approving the said model 187, that the declaration should include all the provision of information in the light of the tax on shares and units of collective investment institutions. Therefore, information relating to the acquisition, transmission or redemption of shares of listed investment funds must be provided in the information declaration model 187, or by the management company of the said investment fund. collective investment institution, or, where appropriate, by the financial intermediaries involved in such financial transactions where they are traded on a stock exchange. To this end, the Order of 15 December 1999, approving the models 187, in pesetas and in euro, of information reporting of shares or representative shares, is amended in the final provision of this order. of the capital or assets of the institutions of collective investment and of the annual summary of withholding and income on account of the Income Tax of the Physical Persons, the Corporate Tax and the Income Tax Residents, in relation to the income or property gains obtained as a result of the transfers or repayments of such shares or shares, as well as physical and logical designs for the compulsory filing of the said models 187 by directly readable support by computer, and the order of 22 February of the 1999, for which the models 117, in pesetas and in euros are approved. 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. Extension of the direct debit to the presentation of certain models of declaration.

1. Those who are obliged to tax, except those who are obliged to file statements-liquidations and self-expenses on a monthly basis for the Value Added Tax and for withholding tax on the Income Tax (a) the physical persons, the corporation tax or the non-resident income tax, having exceeded their volume of transactions, calculated in accordance with the provisions of Article 121 of Law 37/1992 of 28 December 1992 on the tax on the value added, the amount of EUR 6,010,121,04 during the previous calendar year, which they carry out the telematic presentation of the statements-liquidations and autoliquidations within the time limits indicated by their respective regulatory standards corresponding to the following models, may be used as means of payment of the tax debts as a result of the same bank domicile in the credit institution acting as a contributor to the management of the collection (Banco, Caja de Ahorro o Cooperativa de credit), sita in Spanish territory in which it is open to its name The account in which the payment is based: Model 110. Tax on the Income of the Physical Persons. Withholding and income on account. Income from work, professional activities, agricultural activities and livestock and prizes. Declaration-entry document.

Model 115. Tax on the Income of the Physical Persons, Corporate Tax and Income Tax of Non-Residents (permanent establishments). Deductions and Income on account of certain income or income from the leasing or subleasing of urban buildings. Declaration-entry document. Model 117. Tax on the Income of the Physical Persons, Tax on Societies and Income Tax of non-residents. Holds & Income on account/Pay to account. Income or property gains obtained as a result of transfers or repayments of shares and shares representing the capital or assets of collective investment institutions. Declaration-entry document. Model 123. Tax on the Income of the Physical Persons. Withholding and income on account of certain income from capital. Corporation Tax and Income Tax of Non-Residents (permanent establishments). Deductions and income on account of certain income. Declaration-entry document. Model 124. Tax on the Income of the Physical Persons. Withholding and income on account of certain income from capital. Corporation Tax and Income Tax of Non-Residents (permanent establishments). Retentions and income on account of capital income and income derived from the transmission, amortization, redemption, exchange or conversion of any class of assets representative of the collection and use of foreign capital. Declaration-entry document. Model 126. Tax on the Income of the Physical Persons. Withholding and income on account of certain income from capital. Corporation Tax and Income Tax of Non-Residents (permanent establishments). Withholding and income on account of capital income and income obtained by consideration derived from accounts in all financial institutions, including those based on transactions in financial assets. Declaration-entry document. Model 128. Tax on the Income of the Physical Persons. Withholding and income on account of certain income from capital. Corporation Tax and Income Tax of Non-Residents (permanent establishments). Withholding and income on account. Income or income from capital of furniture arising from capitalization and life insurance or invalidity contracts. Declaration-entry document. Model 130. Tax on the Income of the Physical Persons. Economic activities in direct estimation. Split payment. Declaration-settlement. Model 202. Corporation tax. Income tax of non-residents (permanent establishments and entities on the basis of income granted abroad with presence in Spanish territory) Fractional payment. Model 213. Special Tax on Real Estate Non-Resident Entities. Model 214. Taxes on the Heritage and on the Income of Non-Residents. Non-residents without permanent establishment. Simplified declaration of non-residents. Model 215. Non-Resident Income Tax. Non-residents without permanent establishment. Collective declaration. Model 216. Non-Resident Income Tax. Income obtained without permanent establishment mediation. Withholding and income on account. Declaration-entry document. Model 300. Quarterly Statement of Value Added Tax. Model 311. Value added tax. Simplified scheme. Final declaration-settlement. Model 370. Value added tax. General and simplified arrangements. Ordinary quarterly statement. Model 371. Value added tax. General and simplified arrangements. Final quarterly statement.

2. The bank address referred to in the preceding paragraph may be carried out within the following time-limits, depending on the model and period to which they correspond:

Model 110. From day 1 to April 15, July, October and January.

Model 115. From day 1 to April 15, July, October and January. Model 117. From day 1 to April 15, July, October and January. Model 123. From day 1 to April 15, July, October and January. Model 124. From day 1 to April 15, July, October and January. Model 126. From day 1 to April 15, July, October and January. Model 128. From day 1 to April 15, July, October and January. Model 130. From day 1 to April 15, July and October, and from day 1 to January 25. Model 202. From day 1 to April 15, October and December. Model 213. From day 1 to the 25th of the month of January. Model 214. From day 1 January to 23 December. Model 215. From day 1 to April 15, July, October and January. Model 216. From day 1 to April 15, July, October and January. Model 300. From day 1 to April 15, July and October, and from day 1 to January 25. Model 311. From day 1 to the 25th of the month of January. Model 370. From day 1 to April 15, July and October. Model 371. From day 1 to the 25th of the month of January.

3. The State Tax Administration Agency shall communicate the order or orders for the bank's direct debit to the designated contributing entity, which shall, if appropriate, proceed on the date on which it is indicated to it. last day of payment in voluntary period, to take into account the amount domiciled, entering it in the restricted account of collaboration in the collection of the taxes. Subsequently, the said entity shall transmit to the required tax proof of the income made, in accordance with the specifications set out in the Annex of this order, which will serve as a document proving the income made in the Treasury Public.

4. 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 telematic of certain models of declaration and other tax documents, may, by this way, give transfer of the orders of domicile that have previously communicated to them the third ones that they represent. 5. In accordance with the provisions of Article 38.2 of the General Tax Collection Regulation, payments shall be deemed to be made on the date of charge in the account of the addresses, considering the evidence of the income made available to such persons. the credit institution where the payment is located, which shall incorporate the specifications set out in the Annex to this order.

Article 2. Elimination of certain restrictions on the presentation by telematics of declarations.

1. In all those rules governing the presentation of statements in which it is impossible to submit them by telematic internet on the Internet where more than one year has elapsed since the beginning of the year. For the period of submission, the period for the submission of the submission by telematic route to be extended from one to four years is extended from the end of the regulatory deadline for each of them in their rules. For the declarations corresponding to the Corporate Tax and Tax on the Income of non-residents corresponding to permanent establishments and entities on the basis of income allocation constituted abroad with presence in Spanish territory this period shall start counting from 25 July of each financial year in respect of the statements relating to the tax periods initiated in the preceding financial year.

The extension of the period of presentation provided for in the preceding paragraph shall be applicable for the first time for the submission of statements by Internet telematics for the financial year 2004. No declarations may be made by telematic means by tele-process where more than four years have elapsed since the end of the regulatory period for the submission of each declaration. The submission of statements by telematic via teleprocess of exercises prior to that four-year period shall be made in the format set out in Article 4 of this order. The possibility of submitting declarations by tele-process by tele-process where they have not been completed more than four years after the end of the regulatory period for the submission of each declaration shall be applicable for the first time for the declarations for the financial year 2005. The extension of the period covered by this paragraph shall not apply to the assumption of confirmation of the draft declaration of the Income Tax of the Physical Persons by sending SMS messages to the State Administration Agency Tax. 2. From the date of entry into force of this order, the declarations whose presentation could be carried out by means of telematics according to their respective regulatory standards may use this form of presentation when the tax is due accompanying the declaration some form of additional documentation; the restriction on the submission of declarations by telematics is therefore eliminated when the declaration is to be accompanied by additional documentation in all those rules; (a) to the extent to which such a restriction is established. In this case, the tax authorities who are required to accompany the corresponding declarations in their regulatory rules or any documents, requests or manifestations of options not expressly provided for in this case in the official models of declaration themselves, they shall carry out the presentation of the same in the form of electronic documents in the general telematic register of the State Agency of Tax Administration in accordance with the procedure provided for in the Resolution of 23 August 2005, of the Directorate-General of the Agency State of Tax Administration.

Article 3. Concurrency between the income and the corresponding telematic presentation of the declaration.

The telematic transmission of declarations, with the result to be entered, must be carried out on the same date as the income resulting from them.

However, where there are 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 next to the income.

Article 4. Characteristics of the media directly readable by computer.

The media directly readable by computer for the presentation of those declarations which, according to their standards of presentation, have this way to make such presentation, will have to comply with the following Characteristics: Type: CD-R (Compact Disc Recordable) of 12 cm.

Capacity: Up to 700 MB. ISO/IEC DIS format 9660:1999, with or without extension Joliet. Non-multi-session.

Article 5. Field of presentation by means of telematics of certain models.

It is reduced from 25 to 15 the number of records to be transmitted from which the presentation by Internet telematics of the declarations annual or informative summaries corresponding to the models 180 is made obligatory. 190, 193, 198, 345, 347 and 349.

Article 6. Modification of the forms of presentation of model 182.

The presentation of model 182 of the information declaration of donations, donations and contributions received, approved by Order HAC/3219/2003 of 14 November, will be made according to the criteria set out below. specify: 1. Statements containing up to 100 donor records related to the declaration shall be submitted, at the choice of the tax obligation, through one of the following forms: (a) In printed form, whether the declaration has been completed on a form conforming to the model 182 approved in the first paragraph of the ninth paragraph of the HAC/3219/2003 Order, referred to above, as if it is a form generated by the Use of the printing module developed by the State Tax Administration Agency.

(b) By means of telematics through the Internet, in accordance with the general conditions and the procedure laid down, respectively, in the paragraphs, tenth and eleventh of the HAC/3219/2003 Order, mentioned above.

2. Declarations containing more than 100 and up to 49,999 records of donors related to the declaration, as well as those which, without exceeding the latter number, correspond to the tax authorities in respect of which the management functions are assigned to any of the Large Business Management Units under the Department of Financial and Tax Inspection of the State Tax Administration Agency or the Central Delegation of Large Contributors, to be submitted via the Internet via the Internet according to the general conditions and the the procedure laid down, respectively, in paragraphs 10 and 11 of Order HAC/3219/2003, referred to above.

3. Statements containing more than 49,999 records of persons in the declaration shall be submitted in support directly readable by computer in accordance with the provisions of paragraphs 7 and 8 of Order HAC/3219/2003, mentioned above, which must meet the following characteristics:

Type: CD-R (Compact Disc Recordable) of 12 cm.

Capacity: Up to 700 MB. ISO/IEC DIS format 9660:1999, with or without a Joliet extension. Non-multi-session.

Article 7. Modification of the forms of presentation of the model 184.

The presentation of the model 184 of annual information declaration to be submitted by the entities under the allocation of income, approved by the Order HAC/171/2004, of 30 January, will be carried out according to the criteria that The following are specified: 1. Statements containing up to 15 records relating to income, deductions or deductions attributable to members, heirs, community members or unit-holders, shall be submitted, at the choice of the tax through any of the following ways: (a) In print, whether the declaration has been completed in a form conforming to the model 184 approved in the first paragraph of the HAC/171/2004 Order, referred to above, as if it is a form generated by the use of the Print module developed by the State Tax Administration Agency.

(b) By means of telematics through the Internet, in accordance with the general conditions and the procedure laid down, respectively, in the paragraphs, eighth and ninth of the HAC/171/2004 Order, mentioned above.

2. Statements containing more than 15 and up to 49,999 records relating to income, deductions or deductions attributable to members, heirs, community members or unit-holders, as well as those without exceeding the latter number Tax obligations in respect of which the management functions are attributed to one of the Large Business Management Units under the Department of Financial and Tax Inspection of the State Administration Agency Tax or the Central Delegation of Large Taxpayers shall be submitted by way of telematic via the Internet according to the general conditions and the procedure laid down respectively in the eighth and ninth paragraphs of the HAC/171/2004 Order, mentioned above.

3. Statements containing more than 49,999 records relating to income, deductions or deductions attributable to members, heirs, community members or unit-holders, shall be presented in support directly readable by computer on the basis of set out in paragraph 7 of Order HAC/171/2004, referred to above, which shall comply with the following characteristics:

Type: CD-R (Compact Disc Recordable) of 12 cm.

Capacity: Up to 700 MB. ISO/IEC DIS format 9660:1999, with or without a Joliet extension. Non-multi-session.

Article 8. Modification of the forms of presentation of model 188.

The presentation of model 188 annual summary of withholding and income to account in relation to income or income from capital furniture from capitalization and life insurance contracts Invalidity, approved by the Order of 17 November 1999, shall be carried out in accordance with the following criteria: 1. Statements containing up to 15 records of recipients shall be submitted at the choice of the obligor tax, through some of the following forms: (a) In printed form, whether the declaration has been completed on a form conforming to the model 188 approved in the fifth paragraph of the Order of 17 November 1999, referred to above, as if it is a form generated by the Use of the printing module developed by the State Tax Administration Agency.

(b) By telematic via the Internet, in accordance with the general conditions and the procedure laid down, respectively, in the second and third paragraphs of the HAC/2895/2002 order of 8 November, which lays down the general conditions and the procedure for the submission by the Internet of the declarations corresponding to models 182 and 188. (c) by telematic telephone, in accordance with the general conditions and the procedure laid down in the Order of 21 December 2000, laying down the procedure for the telematic presentation of the declarations for models 187, 188, 190, 193, 194, 196, 198, 296, 345 and 347.

2. Declarations containing more than 15 and up to 49,999 records of recipients, as well as those which do not exceed the latter number correspond to the tax authorities in respect of which the management functions are attributed to some of the The Management Units of Large Enterprises under the Department of Financial and Tax Inspection of the State Tax Administration Agency or the Central Delegation of Large Contributors shall be submitted by means of telematics via the Internet in accordance with the general conditions and the procedure laid down, respectively, in the second and third paragraphs of the HAC/2895/2002 order, or by tele-process in accordance with the procedure laid down in the Order of 21 December 2000.

3. Statements containing more than 49,999 records of recipients shall be submitted by telematic via teleprocess in accordance with the procedure laid down in the Order of 21 December 2000, or in support directly readable by (a) authorising officer in accordance with the provisions of paragraph 6 of the Order of 17 November 1999, referred to above, which shall comply with the following

:

Type: CD-R (Compact Disc Recordable) of 12 cm.

Capacity: Up to 700 MB. ISO/IEC DIS format 9660:1999, with or without a Joliet extension. Non-multi-session.

Article 9. Modification of the forms of presentation of model 296.

The presentation of model 296 annual summary of withholding and income to account effected in relation to income subject to Income Tax of non-residents obtained by taxpayers of such tax without permanent establishment, approved by the Order of 9 December 1999, shall be carried out in accordance with the criteria specified below: 1. Statements containing up to 15 records of recipients shall be submitted, at the choice of of the tax obligation, through one of the following forms: (a) In printed form, whether the declaration has been completed on a form conforming to the model 296 approved in the fifth paragraph of the Order of 9 December 1999, referred to above, as if it is a form generated by the Use of the printing module developed by the State Tax Administration Agency.

(b) By telematic via the Internet, in accordance with the general conditions and the procedure laid down, respectively, in the fourth and fifth paragraphs of the Order of 21 December 2000 establishing the the procedure for telematic Internet presentation of the declarations corresponding to models 117, 123, 124, 126, 128, 216, 131, 310, 311, 193, 198, 296 and 345. (c) by telematic telephone, in accordance with the general conditions and the procedure laid down in the Order of 21 December 2000, laying down the procedure for the telematic presentation of the declarations for models 187, 188, 190, 193, 194, 196, 198, 296, 345 and 347.

2. Declarations containing more than 15 and up to 49,999 records of recipients, as well as those which do not exceed the latter number correspond to the tax authorities in respect of which the management functions are attributed to some of the Large Business Management Units under the Department of Financial and Tax Inspection of the State Tax Administration Agency or the Central Delegation of Large Contributors, and those annual, adjusted summaries to model 296, containing information relating to the loans of securities regulated in the Additional provisions of Law 62/2003, of 30 December, of fiscal, administrative and social measures, must be submitted by telematic via the Internet in accordance with the general conditions and the procedure (a) in the second and third paragraphs of the HAC/2895/2002 order respectively, or by tele-process in accordance with the procedure laid down in the Order of 21 December 2000, referred to above.

3. Statements containing more than 49,999 records of recipients shall be submitted by telematic via teleprocess in accordance with the procedure laid down in the Order of 21 December 2000, or in support directly readable by (a) authorising officer in accordance with the provisions of paragraph 6 of the Order of 9 December 1999, referred to above, which shall comply with the following

:

Type: CD-R (Compact Disc Recordable) of 12 cm.

Capacity: Up to 700 MB. ISO/IEC DIS format 9660:1999, with or without a Joliet extension. Non-multi-session.

Single repeal provision. Regulatory repeal.

As of the entry into force of this order, all those precepts of the ministerial orders that regulate the rules for the presentation of declarations that oppose the provisions of this order are repealed.

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

1. The name of the 'Key for identification of the fund or company' field in the type 2 register (operation record) of the physical and logical designs and the instructions for completion of the field, as set out in Annex III to that Regulation, is hereby amended. Order of 15 December 1999, as amended by the HAC/2990/2003 Orders of 21 October, and EHA/1674/2006 of 24 May.

The name of the field and its fulfillment instructions are worded as follows:

Positions

Nature	Field Description
	83	Alfico.	Background identification key, society, compartment, class, or string
		Identifies the contents of the "Identification of the background, society, compartment, class, or string" field. The values you can take are:
		1. If the identification corresponds to a NIF.
		2. If it corresponds to an ISIN code.
		3. If it corresponds to foreign values that are not assigned ISIN.

2. The name of the field 'Identification of the fund or company' of the type 2 register (operation record) of the physical and logical designs and the instructions for completion, as set out in Annex III to that Order, is hereby amended. 15 December 1999, as amended by the HAC/2990/2003 Orders of 21 October and EHA/1674/2006 of 24 May 1999.

The name of the field and its fulfillment instructions are worded as follows:

Positions

Nature	Field Description
	84-103	Alfico.	Background Identification, society, sharing, class, or string
		This field will be completed to identify the background, society, share, class, or string. It will be noted:
		1. In general terms, the tax identification number granted by the State Tax Administration Agency to the fund or company (case of field "Key to identification of the fund, company, compartment, class or series") shall be entered. position 83, configured with value 1)
		2. In the case of funds or companies without a tax identification number, the ISIN code for the fund, company, share, class or series shall be entered in accordance with Technical Standard 1/1998 of 16 December of the Commission Securities Market National (field assumption "Fund identification key, partnership, share, class or series" position 83, configured with value 2)
		3. In other cases (funds or companies, share, class or series, without tax identification number or ISIN), the key "ZXX" will be reflected, with "XX" being the country code of the fund or company, according to the key countries listed in the Order HAC/3626/2003, of 23 December, in Annex 11 (case of field "Key for identification of background, society, compartment, class or series" position 83, configured with value 3)

3. New wording is given to the instructions for completion of the 'Type of operation' field of the type 2 register (operation register) of the physical and logical designs, which are set out in Annex III to that order of 15 December 1999, as amended by Orders HAC/2990/203 of 21 October 2006 and EHA/1674/2006 of 24 May 2006.

The fulfillment instructions for the same are worded as follows:

Positions

Nature

Field Description

104

Alphabetical.

Type of operation.

The type of operation will be recorded according to the following values:

"A" Acquisitions, except those in which key B.

"C" Enajenations (transmissions or repayments) of shares in regulated traded investment funds Article 49 of the Regulation of Law 35/2003, of 4 November, of Collective Investment Institutions

"E" Enajenations (transmissions or refunds), except those in which C, F, G, or H. must be

"G" Transmissions or reimbursements, where the "C" key was entered in the "Partner Type or Participate" field, not having been practiced retention by application of exemption under internal or agreed standard, in accordance with the procedure

"H" 'partner type' or 'partner' field, having been retained in accordance with the rate laid down in Article 25 of the recast of the Non-Resident Income Tax Act, in accordance with the special procedure laid down in the subpar three of the fifth paragraph of this order.

Final disposition second. Entry into force.

This Order shall enter into force on the day following that of its publication in the Official Gazette of the State and shall have effect on the declarations to be made as from 1 January 2007, except as provided for in Article 1 thereof. which shall have an effect on the declarations relating to the periods of declaration starting from 1 April 2007.

Madrid, October 26, 2006. -Deputy Prime Minister of the Government and Minister of Economy and Finance, Pedro Solbes Mira.

ANNEX

Minimum data to be included in the income justification in the payment banking home assumptions

Date of operation: (as applicable.)

Entity Encoding, Branch, and Account Number (CCC): Issuing Entity: NNNNN Code. Concept: (the one that applies according to the model group to which the model that is referred by the AETs corresponds, which are collected in the following field).

-Retentions and Income to Account.

-Tax on the Income of Physical Persons. -Corporate Tax. -Income tax of non-residents. -Value Added Tax.

Tax model: (where applicable).

-110, 115, 117, 123, 124, 126, 128.

-130. -202. -213, 214, 215, 216. -300, 311, 370, 371.

Exercise: (as applicable).

Period: (the one that comes from the following).

-quarterly: 1T, 2T, 3T, 4T.

-model 202: 1P, 2P, 3P. -models 213 and 214: 0A.

Taxpayer ID:

-N. I. F.: XNNNNNNNN or XNNNNNNNNX

-Apellides and name or social reason: XXXXXXXXXXXXXXXXXXXXXXXXXX

Supporting Number: NNNNNNNNNNNNN N

Amount: NNNNNNNNNNNNNNNN, NN EUR Legend:

"This debit by direct debit will have the effect of releasing the public treasury provided for in the General Tax Collection Regulation."