Law 62/2003 of 30 December of fiscal, administrative and social order measures introduced various changes of accounting nature which affect, for the tax periods initiated as of 1 January 2005, to certain taxable persons in the Company Tax. Thus, in paragraph 1 (a) of its final provision, the 11th provides that for the financial years beginning on 1 January 2005, and exclusively for consolidated accounts, if at the date of the close of the financial year any of the companies of the group has issued securities admitted to trading on a regulated market of any Member State of the European Union, the companies which, in accordance with the provisions of Section III of Title III of the first book of the Code of Trade, be obliged to formulate consolidated annual accounts, apply international standards The accounts approved by the Regulations of the European Commission; on the other hand, in point (b) of that same paragraph, provides that, if at the closing date of the financial year none of the companies in the group has issued securities admitted to trading on a regulated market, companies which are required to draw up consolidated annual accounts, in accordance with the provisions laid down above, may choose to apply international accounting standards for the formulation of such accounts. mentioned above. Paragraph 2 of the said final provision allows companies, except credit institutions, to be required to make consolidated annual accounts and which have issued only fixed income securities admitted to trading in a regulated market of any Member State of the European Union, continue to apply the rules contained in Section 3 of Title III of the first book of the Trade Code and the rules which develop them, until the financial years beginning from 1 January 2007 onwards. In order to give effect to the above mentioned option, and pending the regulatory development of the consolidated annual accounts models, they have been incorporated, among the documents to be included in the return on model 220, the the balance sheet and the consolidated profit and loss account of the groups of companies which, without including credit institutions, have drawn up consolidated annual accounts in accordance with the international accounting standards approved by the the European Commission. Also, in the field of accounting changes, the Circular of the Banco de España 4/2004, of December 22, to credit institutions, on rules of public and reserved financial information and models of financial statements, publishes new ones. models of individual and consolidated annual accounts for the credit institutions to which that circular is applicable. For this reason, the pages of the model 200 which collect the balance sheet and the profit and loss account of credit institutions have been adapted to the new content of these annual accounts models and new models have been incorporated into the model 220 pages to collect the balance sheet and profit and loss account of tax groups with credit institutions. Another regulatory amendment which has also reflected in the models of the declaration adopted in this order is that introduced by Law 4/2004 of 29 December, amending the tax rates and tax benefits of the exceptional public interest, which it has referred to as programmes of exceptional public interest within the meaning of Article 27 of Law 49/2002 of 23 December of the tax regime of non-profit-making entities and of incentives The European Parliament's Committee on the European Parliament's Committee of the European Parliament completion of the construction of the Plaza Mayor of Salamanca, called " Salamanca 2005. Plaza Mayor of Europe ", the celebration of" Galicia 2005. Return to the World to Sailing "and the program of preparation of the Spanish athletes of the" Beijing 2008 " Games. It should also be recalled and specified that the disappearance, for periods initiated from 1 January 2005, of the transitional tax transparency scheme provided for in the transitional provision sixteenth of the Royal Decree-Law 4/2004, of 5 March, for which the recast text of the Law of the Tax on Societies (hereinafter the Law of the Tax on Societies) is approved, has assumed the logic elimination of the references to it in the models of the Tax on Societies that are approved in this order. It is also important to mention the changes in tax incentives for companies with a reduced dimension to Chapter XII of Title VII of the Companies Tax Act, made by Law No 2/2004 of 27 March. In December, the General Budget of the State for the year 2005: the net amount of the turnover for the application of these incentives is raised from 6 to 8 million euros, from 90.151.82 to 120,000 euros the figure for calculating the amount which may benefit from the freedom of amortisation scheme, is raised from 1,5 to 2 of the the maximum linear depreciation coefficient provided for in the officially approved amortisation tables and rises from 90.151,81 to EUR 120,202,41 the taxable amount which shall be taxed at the rate of 30%. As the last legislative references, Law 22/2005, of 18 November, which incorporated into the Spanish legal system various Community directives on the taxation of energy products and electricity and the tax regime (a) common to parent companies and subsidiaries of different Member States, and the tax arrangements for cross-border contributions to pension funds in the field of the European Union and Law 23/2005 of 18 November 2005 are regulated. Reforms in tax matters for the boost to productivity introduce, among others, diverse changes in the rules of the Companies Tax Act which, even if they do not require an adaptation of the tax models, should be taken into account by taxable persons or taxpayers depending on the date of commencement of the tax period, 1 January 2005 for the first Law and 20 November 2005 for the second. As regards the forms of presentation of the declaration, there are no variations compared to those provided for in the previous year for models 201, 225 and 220, with the presentation of both paper and paper being possible. telematics for models, 201 and 225, and paper only for model 220. With regard to the model 200, experience in the application of the procedure for the submission of declarations by telematic means, inter alia, by making use of the rating contained in point (c) of the single final provision of the Regulation of the Company Tax, approved by Royal Decree 1777/2004 of July 30, extending the obligation of the presentation by internet telematics to the declarations of the Tax on Societies and the Income Tax Non-residents (permanent establishments and entities in the form of income allocation (ii) the number of persons who have been resident in Spain; For return envelopes, a referral to the use of the approved single envelope for the Help Program is made in this order and a new envelope for the 220 model is approved, without the need for new envelopes to be approved for the presentation of the declarations using the pre-printed models, 201 and 225. Also, in line with facilitating and expediting taxpayers the fulfillment of their tax obligations and, in particular, the payment resulting from them, in this order the bank domicile is extended in the deposit entities acting as collaborators in the management of the collection as a means of payment, to the tax debts resulting from the declarations of the Tax on Societies and the Income Tax of non-residents (permanent establishments and entities on the basis of the allocation of income from abroad with a presence in territory (a) to be submitted by telematic means, and the exercise of which coincides with the calendar year, in the terms laid down in Article 38 of the General Rules of Collection, approved by Royal Decree 939/2005 of 29 July. 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 Royal Legislative Decree 5/2004 of 5 March, approving the recast text of the Non-Resident Income Tax Act (hereinafter the Non-Resident Income Tax Law), provides for the the Minister of Finance to determine the form and place in which the permanent establishments must present the corresponding declaration, as well as the documentation to 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. Finally, in order to properly narrow down the obligation to submit the model 218 for payment on account of the company tax in the case of the Spanish economic interest groups and the temporary joint ventures registered in the Special Register of the Ministry of Economic Affairs and Finance, the first final provision amends the order HAC/540/2003 of 10 March, approving the models 202, 218 and 222 for the payment of the instalments to the Corporation tax and non-resident income tax corresponding to permanent establishments and entities under arrangements for the allocation of foreign income with a presence on Spanish territory and the general conditions and the procedure for their telematic presentation are laid down, and the Regulation of the social partnership in the telematic presentation of the statements-settlements corresponding to the models 115, 117, 123, 124, 126 and 128 and of the declarations corresponding to the annual summaries of retentions, models 180 and 193. 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). (Spanish) and its entry or refund documents, for the tax periods initiated between 1 January and 31 December 2005, consisting of: (a) Declarations of the Tax on Societies and Income Tax of Non-Residents (permanent establishments and entities under arrangements for the allocation of income made abroad with a presence in Spanish territory): 1. Model 200: Declaration of the Tax on Companies and Income Tax of non-residents (permanent establishments and entities under the allocation of income constituted abroad with presence in Spanish territory), as set out in Annex I of this order.

2. Model 201: Simplified Declaration of the Tax on Societies and Income Tax of Non-Residents (permanent establishments), as set out in Annex II of this order. 3. Model 225: Declaration of the Corporate Tax on Companies, which is set out in Annex III of this order.

Each of these models consists of one copy for the Administration and one for the declarant.

b) Income or return documents:

1. Model 200: Document of income or return of the Company Tax, which is listed 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 of entry or return of the Company Tax, which is listed 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), which is 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 206: Income tax refund or refund of non-resident income (permanent establishments and entities under the allocation of income constituted abroad with presence in Spanish territory), which appears in the Annexes I and 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 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 of this order, is applicable, in general, to all taxable persons of the Company Tax and to 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, which is listed as Annex III to this order, is applicable only to the property companies 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 2006 to the filing of statements-settlements with monthly periodicity for the Value Added Tax and for withholding tax on the Income Tax of the Physical Persons, of the Corporation tax or non-resident income tax, 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 of EUR 6,010,121,04 during the calendar year in which the tax period is initiated object of declaration.

(b) That 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 company tax which are incorporated in 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.

Article 2. Form of presentation of the models 200, 201 and 225 of the declaration of the Tax on Societies and the Income Tax of non-residents (permanent establishments and entities in the system of income allocation incorporated 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, except for declarations to be submitted to the Regional Councils of the Basque Country and the Community of Navarra, referred to in Article 5 (4) of this order, in which the taxable persons or taxpayers shall be connected to the website of the State Agency for Tax Administration on the Internet, electronic address www:agenciattributaria.es and, within the Virtual Office, print a copy of the declaration for their Presentation to the Foral Diputaciones del País Vasco and the Comunidad Foral de Navarra using the return on return mentioned in the following paragraph.

2. The corporate tax and non-resident income tax return (permanent establishments), 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. 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 of 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 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 declare, replacing those which 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. 5. The taxable person shall either present the declaration together with the declaration, either by placing it on the return on the return concerned or, in accordance with the following paragraph, where the declaration is submitted by way of telematics, where appropriate, the following documents, duly completed:

a) Fotoscopy of the card of the Fiscal Identification Number, in the case of not having identifying labels.

(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, approved by Royal Decree 1777/2004 of 30 July 2004. (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.

6. Where the declaration is submitted by means of telematics and the taxable persons or taxpayers must accompany the declaration itself, any documents, requests or manifestations of options not expressly provided for in the model declaration itself, in (c), (d), (e) and (f) of the preceding paragraph, and in cases where the declaration is to be returned, those applying for repayment by means of a cross-check of the Banco de España, such documents, applications or demonstrations shall be filed in the general telematic register of the State Agency Tax administration in accordance with the provisions of Article 7 (4) of this order.

7. The taxable persons of the Tax on Companies that are covered by the current account system in tax matters governed by Royal Decree 1108/1999, of 25 June, will present the corresponding model 200, 201 or 225 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, the place of presentation of the declarations is established taxes which generate debts or claims to be entered in the current account and are develops the provisions of Royal Decree 1108/1999 of 25 June 1999 governing the system of current account in the field of taxation and, where appropriate, in accordance with the provisions of the Order of 22 December 1999, for which it is establishes the procedure for the telematic presentation of the statements-settlements that generate debts or credits to be recorded in the current account in tax matters.

Article 3. Places of presentation and entry of the models 201 and 225 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, taxable persons or taxpayers shall enter the tax liability resulting from the autoliquidation practiced.

For the income of the tax liability resulting from the autoliquidation practiced, the corresponding income or return document of those listed in Annexes II and III of this order shall be used. The presentation and income resulting from the self-validation by the Company Tax or the Income Tax of non-residents (permanent establishments) practiced by the models 201 or 225 shall be made in any of the (b) the following: (a) the amount of the amount to be used for the purposes of the management of the accounts; and (b) the amount of the amount to be reported in the accounts; provided by the State Administration of Tax Administration. 2. The entry document or the refund corresponding to those set out in Annexes II and III to this order must be used by the taxable person or taxpayer where the refund, which is carried out by means of the reverse charge, is carried out by means of Bank transfer, without prejudice to the possibility of ordering the return of the Bank of Spain through the issuance of a cross-check when it cannot be carried out by bank transfer. The presentation of models 201 and 225, the result of which is to be returned, shall be made in any contributing entity in Spanish territory, in which the taxable person or taxpayer has an account open to his name, in which he wishes to receive the amount of the refund, for which it will be necessary for the declaration to bear the corresponding identification labels provided by the State Administration of Tax Administration. 3. By way of derogation from the foregoing paragraph, where the taxable person or taxpayer does not have an open account with a contributing entity in Spanish territory, that circumstance may be indicated by accompanying the written statement addressed. the Delegate of the State Tax Administration Agency in whose territorial demarcation the taxable person or taxpayer has his tax domicile, who, in the light of the same, and prior to the relevant checks, shall, if appropriate, order the making the corresponding return by issuing the Bank's cross-check of Spain. In the case of taxable persons or taxpayers whose management functions are attributed to one of the Large Business Management Units or to the Central Delegation of Large Contributors, the written statement shall, in the first case, be addressed to the Special delegate of the State Tax Administration Agency corresponding to its tax domicile and, in the second case, to the Delegate of the Central Delegation of Large Contributors. In this case, and where the taxable person or the taxpayer is unable to make the declaration through collaborating entities as referred to in the last subparagraph of the previous paragraph, models 201 and 225 of the declaration shall be submitted directly, by personal delivery, in the Delegation of the State Tax Administration Agency or any of its dependent Administrations in whose territorial demarcation the taxable person or taxpayer has his tax domicile; or either in the Large Enterprise Management Unit which, where appropriate, corresponds to or in the Delegation Central of Great Contributors. 4. Similarly, the entry or return document corresponding to those set out in Annexes II and III to this order must be used by the taxable person or taxpayer who renounces the return resulting from the reverse charge. (a) the amount of the amount of the tax shall be paid by the competent authority. In these cases, models 201 and 225 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. For the presentation of models 201 and 225 of the declaration, in the cases of application of Article 18 of the Economic Agreement with the Autonomous Community of the Basque Country, approved by Law 12/2002 of 23 May, or of Article 22 of the Convention Economic between the State and the Community of Navarra, in the wording given by Law 25/2003, of July 15, will follow the following rules:

(a) For the declarants who are jointly taxed by the State Administration and the Regional Diputations of the Basque Country and are subject to State regulations, the place of presentation shall be the Delegation of the Agency State of Tax Administration or any of its Administrations that are dependent on it corresponding to its tax domicile, or the Unit of Management of Large Enterprises which, if appropriate, corresponds to or the Central Delegation of Great In addition, the Administration of the Foral Diputación of each of the territories in which operate.

(b) For the declarants who are jointly taxed by the State Administration and the Autonomous Community of Navarra and are subject to State regulations, the place of presentation shall be the Delegation of the State Agency of Tax administration or any of its administrations that are dependent on it corresponding to its tax domicile, or the Large Enterprise Management Unit which, where appropriate, corresponds to or the Central Delegation of Large Contributors and, in addition, the Administration of the Community of Navarra.

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 and 225, by direct debit.

1. The taxable persons of the Corporate Tax and the Income Tax of non-residents (permanent establishments and entities in the system of allocation of income constituted abroad with presence in Spanish territory) the tax will coincide with the calendar year, which will carry out the telematic presentation of the tax return, they will be able to use as a means of payment of the tax debts resulting from the same the banking house in the institution of deposit that act as a contributor to the management of the collection (Banco, Caja de Ahorro o Cooperativa de credit), in Spanish territory where the account in which the payment is made is open to its name.

2. The bank address referred to in the preceding paragraph may be made from 1 July to 19 July 2006, both inclusive. 3. The State Tax Administration Agency shall communicate the order or orders of the taxable person's or taxpayer's bank address to the designated contributing entity, which shall, where appropriate, proceed on 25 July 2006 to take into account the amount domiciled, by entering it within the time limits laid down in the restricted account of the collection of taxes. Subsequently, the said entity shall transmit to the taxpayer supporting the income made, in accordance with the specifications set out in Annex IV of this order, which will serve as a document proving the income made in the Treasury Public. 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, shall be compulsory.

2. The telematic presentation of corporate tax and non-resident income tax returns (permanent establishments) may also be made by the taxable persons of the corporation tax and by the Non-Resident Income Tax Taxpayers for permanent establishments which may use the simplified declaration model 201 approved in this order, unless they are unable to use the aid programme to be used refers to the following Article 6. 3. In addition, property companies may submit their company tax returns by telematic 225, unless they are unable to use the aid programme referred to in Article 6 below. 4. The declarants who pay the contributions jointly to the State Administration and the Regional Diputations of the Basque Country and the Community of Navarre shall not be able to make the telematic presentation of the declarations to be submitted to them. Forales of the Basque Country and the Community of Navarre. In the contrary, if they are able to carry out the telematic presentation of the declarations to be submitted to the State Administration, this form of presentation for the 200 model is mandatory. The procedure for obtaining the declarations adjusted to the model 200, which must be submitted to the Forales Diputaciones Forales del País Vasco and Comunidad Foral de Navarra, shall be in accordance with the provisions of Article 2 (1) of this order. 5. 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 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 can be made 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; 6. From 30 June 2007, the telematic presentation of the Company Tax and Non-Resident Income Tax (permanent establishments), models 201 and 225, provided for in this order, cannot be made. 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 person with a presence in Spanish territory (model 200), the taxable person or taxpayer must connect with the State Tax Administration Agency at https://aeat.es to download a program that will allow him to complete and transmit the tax data of the forms that will appear on the screen of the computer and that they will be adjusted to the contents of the aforementioned model approved by this order, or to transmit with the same program a file of the same characteristics as that which is generated with the completion of the said forms. To carry out the telematic presentation of the Corporate Tax and Non-Resident Income Tax declaration for permanent establishments (model 201), or the Company Corporation Tax 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 provide the following data: 1. N.I.F. of the taxable person or taxpayer (9 characters).

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

Corporate Tax = 200. Fiscal year 2005.

Company Tax = 201. Fiscal year 2005. Corporation tax (heritage companies) = 225. Fiscal year 2005. 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 2005.

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 V of this order. Notwithstanding the foregoing, the taxable persons of the Tax on Companies that are covered by the system of current account in tax matters shall take into account the procedure laid down in the Order of 22 December 1999, by the the procedure for the telematic presentation of the statements-settlements that generate debts or credits to be recorded in the current account in tax matters is established.

(b) The declarant, after the previous operation, will be connected to the website of the State Agency for Tax Administration on the Internet, electronic address www:agenciattributaria.es and will select, within the Office Virtual, the tax concept 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 X.509.V3 user certificate issued by the National Mint and Timbre-Royal Mint, 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. d) If the declaration is accepted, the State Tax Administration Agency will return the data from the Income or Return Document, model 200, 201, 206 or 225 as appropriate, validated by an electronic code of 16 characters, in addition to the presentation date and time. If the presentation is rejected, the description of the errors detected will be shown 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 keep 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 return request 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 shall be connected to the website of the State Agency for Tax Administration on the Internet, electronic address www:agenciattributaria.es and shall 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 shall return to the screen the data of the entry or return document, model 200, 201, 225 or 206 as applicable, validated with a 16-character electronic code, in addition to the filing 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. For declarations corresponding to the model 200, the result of which is to be entered and the obligation to request the compensation or the delay or fractionation by means of telematics, the provisions of Articles 71 et seq. of the Law 58/2003, General Tax and 55 et seq. of the General Rules of Collection, and Articles 65 of the Law 58/2003, General Tax and 44 et seq. of the General Rules of Collection, respectively.

The procedure for telematic transmission of declarations with request for deferment or fractionation, recognition of debt with request for compensation or simple recognition of debt shall be, as provided for in paragraphs above, with the particularity that if the declaration is accepted, the State Tax Administration Agency will return on screen, along with the data of the document of entry or return, model 200 or 206, validated with an electronic code of 16 characters and the presentation date and time, an access link to the record (a) the telematic document in order to ensure that the declarant proceeds, where appropriate, to the submission of the relevant documents provided for in the legislation for each type of application referred to above and in accordance with the procedure provided for in the following paragraph. 4. Where the taxable person or taxpayer is required to accompany the declaration any documents, requests or manifestations of options not expressly provided for in the model of declaration itself, in particular those referred to in paragraph 6 of Article 2 of this order, you must connect to the website of the State Administration of Tax Administration on the Internet, electronic address www:agenciattaria.es and select, within the Virtual Office, the option of access to the registry The Commission's communication is based on a number of different types of information. incorporate the documentation and proceed to send the documents, in accordance with the procedure laid down in the Resolution of 23 August 2005, of the Directorate-General of the State Agency for Tax Administration, for which the presentation of certain electronic documents in their general telematic register.

Article 8. Time limit for the submission of models 200, 201 and 225 of the corporate tax and non-resident income tax declaration (permanent establishments and entities under arrangements for the allocation of income from abroad with 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/748/2005 of 21 March 2005, which approved those applicable to the tax periods initiated between 1 January and 31 December 2004, in which case the time limit for filing shall be the following: in the preceding 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 make the declaration using the models contained in Order EHA/748/2005 of 21 March 2005, in which case the time limit for submission shall be as set out in the preceding paragraphs, corresponds.

Article 9. Approval of model 220 of the Corporate Tax declaration for tax groups, including cooperatives, which are taxed under the tax consolidation regime laid down in Chapter VII of Title VII of the Tax Law on Companies and Royal Decree 1345/1992 of 6 November, respectively.

The declaration model and its return or return document are approved for the tax periods initiated between 1 January and 31 December 2005, corresponding to the tax groups, including those of cooperatives, which are taxed under the special tax arrangements laid down in Chapter VII of Title VII of the said Law on Corporate Tax and Royal Decree 1345/1992 of 6 November 1992, respectively, consisting of: (a) Statement of the Company Tax: Model 220: Statement of Tax on Sociedades-Tax consolidation regime, as set out in Annex VI of this order.

This model consists of one copy for the Administration and one for the declarant.

b) Income or return document:

Model 220: Income tax or return of the Tax on Sociedades-Tax consolidation regime, which is listed in Annex VI 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.

The return or return document consists of one copy for the Administration, one for the declarant and one for the contributing entity.

c) Return on Return: Return on model 220 in Annex VII of this order. The return on return shall be of an indefinite nature, as long as it is not subject to amendment by the relevant order.

Article 10. Form of presentation of model 220 of corporate tax return.

1. The Corporate Tax declaration for tax groups, including cooperatives, which are taxed under the tax consolidation regime laid down 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 approved in the previous Article of this order, signed by the legal representative or legal representatives of the dominant company or the head of the group and duly completed all the data affecting it from those collected in it.

The return envelope approved in Annex VII of this order shall be used for the presentation of the model 220. 2. The dominant companies or groups headed by the groups shall record, in the corresponding paragraph of model 220, the electronic code of each of the individual statements of the companies belonging to it, including the the statement of the parent company or group head entity referred to in the following paragraph. 3. Statements which, in accordance with the provisions of Article 65 (3) of the Companies Tax Act, are required to be made by each of the companies belonging to the group, including the parent or entity of the The same shall be made in the model 200, which shall be completed at all its extremes, until the amount of theoretical liquid amounts which are entered into or received by the respective entities in the individual tax system shall be encrypted. 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. 4. The parent company or group entity shall enter the following documents in the envelope of return, duly completed:

a) Photoscopy of the card of the Fiscal Identification Number of the dominant company or group header entity, in the case of not having identifying labels.

b) Exemplary for the Administration of the Declaration Model. (c) Copy for the administration of the entry or return document listed in Annex VI of this order. (d) Balance sheet and profit and loss account of groups of companies which do not include credit institutions and which, by application of the eleventh final provision of Law 62/2003 of 30 December, of tax, administrative and administrative measures They have drawn up consolidated annual accounts in accordance with the international accounting 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.

Article 11. Places of presentation and income of the model 220 of the Corporate Tax declaration.

1. At the time of filing the declaration, the parent company or group headed entity shall enter the tax liability resulting from the autoliquidation carried out using the entry or return document set out in Annex VI thereto. order.

The presentation and income resulting from the self-financing by the Company Tax through the model 220 will be made in any of the collaborating entities in the management of the tax collection (banks, savings banks) or credit unions) in the Spanish territory, for which it will be necessary for the declaration to bear the corresponding identification labels provided by the State Administration of Tax Administration. 2. of income or return shall be used by the dominant company or the head entity group where the return, which is carried out by bank transfer, is carried out by means of the reverse charge, without prejudice to the possibility of ordering the return by means of the Bank's cross-check issue of Spain where it cannot be carried out by bank transfer. The presentation of the model 220, the result of which is to be returned, shall be made in any contributing entity in the Spanish territory in which the dominant company or group head entity has an account 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 bear the corresponding identification labels provided by the State Administration of Tax Administration. 3. By way of derogation from the preceding paragraph, where the parent company or group head entity does not have an open account in a cooperating entity in Spanish territory, that circumstance may be indicated by accompanying the declaration. written to the Delegate of the State Administration of Tax Administration in whose territorial demarcation the dominant company or group head of the group has its registered office, who, in the light of the same, and prior to the relevant checks, shall, if appropriate, order the performance of the corresponding refund by means of Bank of Spain's cross-check issue. If the management functions of the group are attributed to a Large Enterprise Management Unit or to the Central Delegation of Large Contributors, the letter shall, in the first case, be addressed to the Special Delegate of the State Agency of Tax administration corresponding to its tax domicile and, in the second case, to the Delegate of the Central Delegation of Large Contributors. In this case, and where the institution is unable to submit the declaration through collaborating entities in accordance with the last subparagraph of the previous paragraph, the model 220 shall be submitted directly, by means of personal delivery, to the institution. Delegation of the State Tax Administration Agency or any of its dependent administrations in whose territorial demarcation the dominant company or group head entity has its tax domicile, or in the Management Unit Large enterprises which, where appropriate, correspond, or in the Central Delegation of Great Taxpayers. 4. Similarly, the entry or return document referred to in the preceding paragraphs shall be used by the parent company or group headed entity if no fee has been paid in the period and no liquid is available to be entered or return, as well as in the case where the group renounces the return resulting from the autoliquidation practiced. In these cases, the model 220 declaration shall be submitted in the same places as 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. For the submission of the declaration, in cases where, in accordance with the provisions of the Economic Agreement with the Autonomous Community of the Basque Country or in the Economic Convention between the State and the Community of the Autonomous Community of Navarre, the is subject to the tax consolidation regime for the State Administration and is to be taxed jointly by both Administrations, State and Foral, the following rules will be followed:

(a) The dominant companies or group heads of the groups shall present the statement in the Delegation of the State Tax Administration Agency or any of their dependent administrations in which they are demarcated. the dominant company or group head of the tax group, or, in the Large Enterprise Management Unit of the respective Special Delegation of the State Tax Administration Agency or the Delegation, has its registered office. Central to Large Contributors, depending on which of these functions are attributed management of the group. The declaration will also be presented in the Foral Diputations and, where appropriate, the Foral Community that corresponds, making before each of these Administrations the income or requesting the return that by application of the provisions of the article 20 of the Economic Concert with the Autonomous Community of the Basque Country and Article 27 of the Economic Convention between the State and the Community of Navarre.

(b) The companies belonging to the group shall, in turn, present the individual tax returns, model 200, as referred to in Article 10 (3) of this order, to the Delegation of the Agency State of Tax Administration or any of its dependent Administrations in whose territorial demarcation they have their tax domicile or before the Great Business Unit or the Central Delegation of Large Contributors, according to the In addition, before the Regional Diputations of the Basque Country and, if necessary, the Administration of the Autonomous Community of Navarre in each of the territories in which they operate.

6. In the case where the dominant company or group head entity is host to the current account system in tax matters governed by Royal Decree 1108/1999 of 25 June 1999, it will present the corresponding model 220 with 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 the field of taxation, the place of presentation of the tax declarations which generate debts or claims to be entered in the current account and the provisions of Royal Decree 1108/1999 of 25 June 1999 governing the system of current account in the field of taxation and, where appropriate, in accordance with the provisions of the Order of 22 December 1999, for which it is establishes the procedure for the telematic presentation of the statements-settlements that generate debts or credits to be recorded in the current account in tax matters.

Article 12. Time limit for the submission of model 220 for company tax returns.

In accordance with Article 82 (2) of the Company Tax Act, the model 220 declaration approved in Article 9 of this order shall be submitted within the time limit for the the individual taxation of the parent company or group head entity.

Final disposition first. Amendment of Order HAC/540/2003 of 10 March, approving the models 202, 218 and 222 for the payment of the split payments on behalf of the Company Tax and the Non-Resident Income Tax permanent establishments and entities under arrangements for the allocation of foreign income with a presence on Spanish territory and the general conditions and the procedure for their telematic presentation are laid down, and the Regulation of social partnership in the telematic presentation of statements-settlements corresponding to the models 115, 117, 123, 124, 126 and 128 and the declarations corresponding to the annual retentions summaries, models 180 and 193.

1. Sub-paragraph four of the fifth paragraph of Order HAC/540/2003 of 10 March, which is drawn up in the following terms: ' Four.-The presentation of the model 218 (in the terms set out in the sub-paragraph) shall be amended. (a), even in cases where, in accordance with the provisions of the rules governing the payment of instalments to the corporate tax or non-resident income tax, no income must be made in respect of for the payment of the tax in the corresponding period, except where the required for their submission are groups of Spanish economic interest and temporary unions of undertakings under the special scheme of Chapter II of Title VII of the Law on Corporate Tax, in which the percentage of participation in the same way, in its entirety, corresponds to members or members resident in Spanish territory. "

2. The fourth subparagraph of paragraph 4 ('Calculation of the basis of the split payment ') of paragraph 3 ('Liquidation') is deleted. of the instructions of model 218 approved by the HAC/540/2003 Order of 10 March.

Final disposition second.

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

What I communicate to VV.II. for your knowledge and effects.

Madrid, 4 May 2006.

SOLBES MIRA

Mr. Director General of the State Tax Administration Agency and Mr. Director General of Taxation.

Here are several images in the original. See the PDF document for this disposition.