FELIPE VI

KING OF SPAIN

To all who present it and understand it.

Sabed: That the General Courts have approved and I come to sanction the following law.

PREAMBLE

I

In the framework of the reform of the tax system that is addressed, this law incorporates several changes in the scope of indirect taxation, in particular the VAT and excise rules, with the to bring them more into line with Community legislation by trying to establish a more secure legal framework, strengthening the fight against tax fraud and, finally, by making it more flexible and improving the fiscal framework for certain operations.

As indicated above, the value added tax is amended in the first place, taking into account, on the one hand, the need to adapt the text of Law 37/1992 of 28 December of the value added tax to the Council Directive 2006 /112/EC of 28 November 2006 on the common system of value added tax, the VAT Directive, as amended by Directive 2013 /61/EU of 17 December 2013 as regards the French outermost regions and, in particular, Mayotte, and Directive 2008 /8/EC of 12 February 2008, As regards the place of the provision of services, which introduced, inter alia, new rules for the location of services for telecommunications, broadcasting and television and electronic services, provided to recipients who do not have the status of employers or professionals acting as such, applicable from 1 January 2015.

On the other hand, the need for adjustment to the VAT Directive is due to the obligation to execute various judgments of the Court of Justice of the European Union, which directly affect our internal rules, as well as of the adjustment to the reasoned opinion of the European Commission of 24 October 2012 on the exemption from services provided by public fedatarios in connection with exempt financial transactions.

Secondly, in the interests of the principle of legal certainty, an important number of amendments have in common the technical improvement of the tax, either by clarifying some aspects of taxation, or by removing certain limits. or requirements, in the area of discretion that the VAT Directive allows Member States, as is the case with the non-tax regime.

In addition to the above, a third group of amendments are motivated by the fight against fraud, such as the establishment of new cases in which the so-called "reverse charge rule" or the "reverse charge rule" is applied. amendments related to the field of customs legislation.

Finally, a set of rules that make certain limits or requirements more flexible is included, again in line with the VAT Directive to the Member States, such as the extension of the deadline for amending the Directive. tax base in the case of employers or professionals who are of a small and medium-sized enterprise, or in the case of entrepreneurs who are covered by the special scheme of the cash criterion, the inclusion of certain assumptions which make it possible to obtaining the return to non-established businessmen of the supported quotas of the Tax without subjection to the principle of reciprocity, etc.

So, as far as the content of the modifications made is concerned, it is worth noting:

First of all, the adjustment to the most important VAT Directive is due to the changes resulting from the application, as of 1 January 2015, of the new rules for the location of telecommunications services. broadcasting and television and the provision of services by electronic means, where they are provided to a person who does not have the status of an employer or a professional, acting as such, since those services are taxed in the place where the recipient of the service is established, has his domicile or habitual residence, irrespective of the place where the service provider is established in accordance with the forecast provided for in the VAT Directive. From that date, therefore, all telecommunications, broadcasting or television services and electronic services shall be taxed in the Member State of establishment of the consignee, whether or not he is an employer or a professional or a person which does not have such a condition, and whether the service provider is an employer established in or outside the Community.

As a result of the above, the taxation of the services concerned, in cases where the recipient does not have the status of an employer or professional acting as such, is governed exclusively by Article 70 of the Law of Tax from the date mentioned.

In addition to the regulation incorporated into Law 37/1992, taxable persons must take into account the Community rules which the VAT Directive develops in this respect and which is directly applicable in each of the Member States. Member States, Implementing Regulation (EU) No 1042/2013 of the Council of 7 October 2013 amending Implementing Regulation (EU) No 282/2011 as regards the place of performance of the provision of services.

As a result of the new rules for the location of telecommunications, broadcasting or television and electronic services, the special arrangements for services provided by electronic means to persons are amended. which do not have the status of employers or professionals acting as such on the part of suppliers not established in the European Union, a scheme extending to telecommunications and broadcasting or television services, 'special arrangements applicable to telecommunications, broadcasting or telecommunications services' (a) television and those provided by electronic means by employers or professionals not established in the Community (external arrangements for the Union). This scheme, of an optional nature, constitutes a measure of simplification by allowing taxable persons to settle the tax due for the provision of such services through a 'one-stop shop' web-portal in the Member State in which the are identified, avoiding having to register in each Member State where they perform the operations (Member State of consumption). In order to qualify for this special scheme, the employer or professional must not have any permanent establishment or registration obligation for the purposes of the tax in any Member State of the Community.

Together with the previous special scheme, a new so-called 'special scheme applicable to telecommunications, broadcasting or television services and to those provided by electronic means by employers or employees' is incorporated into the professionals established in the Community but not in the Member State of consumption ' (Union scheme), which shall be applicable, where it is opted for, to employers or professionals who provide the services indicated to persons who do not have the the status of employers or professionals acting as such, in Member States in which the the employer does not have its seat of economic activity or a permanent establishment. In the Member States in which the employer is established, the provision of telecommunications, broadcasting or television and electronic services which he provides to persons who are not in the position of employers or professionals acting as such shall be subject to the general tax regime.

In the "Union scheme", the Member State of identification must necessarily be the Member State in which the employer or professional has established the seat of its economic activity or, if it does not have the seat of its economic activity in the Community, the Member State in which it has a permanent establishment; where it has a permanent establishment in more than one Member State, it may choose to be a Member State of identification by any of the States in which you have a permanent establishment.

In the "external regime of the Union", the employer or professional may freely choose his or her Member State of identification. In this scheme, in addition, the Member State of identification may also be the Member State of consumption.

Both special schemes, the extension of the existing scheme and the 'Union scheme', come into force from 1 January 2015; these are two optional schemes, in which the option if exercised determines that the special arrangements shall apply to all services provided in all Member States where appropriate.

When an employer or professional chooses one of the special schemes, according to which it is appropriate, he will be obliged to submit by electronic means the declarations-liquidations of the tax, through the one-stop-shop of the Member State of identification, together with the income of the tax due, not being able to deduct in that declaration-settlement amount by the quotas supported in the purchase or import of goods and services which are intended for the provision of services to which the scheme applies to them special.

In addition to the regulation incorporated into Law 37/1992, the taxable person must also take into account at this point the Community rules which the VAT Directive develops in this respect and which is directly applicable in each of the Member States, Implementing Regulation (EU) No 967/2012 of the Council of 9 October 2012 amending Implementing Regulation (EU) No 282/2011 as regards the special schemes for taxable persons, (a) established to provide telecommunications, broadcasting and television services, or by way of electronics to persons who do not have the condition of taxable persons.

Secondly, as part of the principle of adjustment to the VAT Directive, a number of amendments have been incorporated as a result of the need to adapt the internal rules to the case-law of the Court of Justice of the European Union. European:

-The judgment of the Court of Justice of the European Union of 17 January 2013 in Case C-360/11, commonly known as the judgment of 'medical devices', determines that the Tax Law should be amended in respect of refers to the types applicable to medical devices.

Medical equipment, appliances, medical devices and other instruments, medical and hospital use, are the bulk of products most affected by the modification of the tax rate, as a result of which, in general, the reduced rate of 10% of the tax to 21%, exclusively being taxed by that type for those products which, by their objective characteristics, are designed to alleviate or to treat deficiencies, for personal use and exclusive of persons who have physical, mental, intellectual or sensorial, and whose relationship is incorporated into a new section eighth to the annex of the Law of the Tax.

The list of products listed in the new eighth paragraph of the Annex incorporates products intended exclusively for persons with disabilities as devices that are designed for the personal and exclusive use of persons with disabilities. visual and hearing impairment; with others, where mixed use can result, albeit with a clear and objective utility for people with disabilities.

-The judgment of the Court of Justice of the European Union of 26 September 2013 in Case C-189/11 concerning the special scheme of travel agencies entails the obligation to amend the regulation of this scheme. special.

In addition to the amendments made by the cited judgment, the possibility is introduced, to exercise operation by operation, to apply the general system of the tax, provided that the addressee of the transactions is a employer or professional who has, to some extent, right to the deduction, or to the refund of the contributions supported by the tax; to this effect has been taken into account the regulation of the special regime that is contained in other States in particular, in cases where the recipient of the scheme is an employer or a professional.

-Consequence of the judgment of the Court of Justice of the European Union of 19 December 2012, Case C-549/11, the rule of assessment of transactions whose consideration is not of a monetary nature is amended, the value agreed between the parties, which will have to be expressed in a monetary form, as a residual criterion to the rules for the valuation of self-consumption.

-The judgment of 14 March 2014, in Case C-151/13, has determined the need to differentiate non-price subsidies, which are not part of the tax base of the transactions, from the consideration of the paid by a third party, who are part of that third party.

-Suppression of the exemption to services provided by public fedatarios in connection with financial transactions exempt or not subject to such tax.

A third set of modifications have in common the adjustment or technical improvement of the tax. So:

-The regulation of operations not subject to the global or partial transmission of a business or professional heritage is clarified, incorporating, for that purpose, the case-law of the Court of Justice of the European Union. European, in the case of the transmission of a company or a part of it.

-In relation to the non-subjection of the operations carried out by the public authorities, it is established, on the one hand, that the services provided under the management procedures are not subject to the same and, on the other, the legal status of the administrative doctrine of the so-called "technical-legal entities", although their content is extended by not requiring certain entities to be involved in a single public administration, requiring, in any event, to be of ownership In its entirety, these conditions are met, the non-subjection shall be applied exclusively to the services provided by the public body in favour of any of the public authorities participating in it, or in favour of other public administrations which are wholly dependent on the former. In any case, it must be borne in mind that the non-subjection has a limit in the list of activities that the precept contains, the realization of which implies that the provision of services is subject to the tax.

Since the non-compliance with the Tax entails the non-deductibility of the quotas supported by the purchase of goods and services intended for the realization of the non-subject operations, it is clarified, in relation to the modification The Court of Justice held that, in the case of the 'dual' public authorities, which jointly carry out transactions which are subject to and not subject to the tax, the deduction, in application of the case-law of the Court of Justice of the European Union, of the quotas supported by the acquisition of goods and services destined for the joint implementation of both types of operations, shall be carried out on the basis of a reasonable criterion.

-With effect from January 1, 2015, the application of the so-called "educational exemption" to the services of care for children in the teaching center is extended, both during the school dining room and in the nursery service outside school hours, equating, for this purpose, the treatment of these services provided by the teaching centre, regardless of whether it is carried out with their own or other means.

-The exemption applicable to the deliveries and awards of land made between the Board of Compensation and the owners of those, for the distortion that caused the different treatment for the purposes of the Tax of the action in the processes of urbanization of said Juntas, according to whether or not they were in trust.

-The objective scope of the application of the waiver of real estate exemptions is extended by not linking it to the requirement that the acquiring employer or professional be entitled to the total deduction of the tax (a) to be borne by the foreseeable destination in the acquisition of the immovable property, although it is required that the employer has a right to the total or partial deduction of the tax incurred when the acquisition is made or on the basis of the foreseeable destination of the acquired property.

-The supply of goods to be installed or assembled prior to their making available on the territory of application of the tax, shall be taxed as such, irrespective of the cost of the installation exceeds or not of the 15 percent relative to the total of the corresponding consideration.

-The procedure for amending the tax base is relaxed, so that the time limit for the payment of the debtor in the case of a debtor is extended from 1 to 3 months; in the case of bad loans the businessmen who be considered as smes may amend the tax base after the 6 months period as required to date or may wait for the general deadline of 1 year required for the other employers.

On the other hand, a special rule is introduced to declare a bad credit, with respect to operations on a special basis of the cash criterion, in such a way that the modification of the tax base is permitted. non-performing loans where the accrual of the special scheme is incurred by application of the deadline of 31 December of the immediate year following the date of completion of the operation, without having to wait for a further period of time 6 months or 1 year that marks the legislation to be computed from the tax accrual.

-The scope of application of the special pro rata is extended, with the allowable difference in the amount of deductible quotas in a calendar year resulting from the application of the general pro rata to be reduced from 20% to 10% comparison with those resulting from the application of the special pro rata.

-The special scheme of refunds to certain employers or professionals not established in the territory of application of the tax or in the Community, Canary Islands, Ceuta or Melilla is significantly extended to the to derogate from the requirement of the principle of reciprocity in certain quotas supported by the acquisition and import of certain goods and services, such as those derived from access, hospitality, catering and transport services; linked to attendance at fairs, congresses and exhibitions.

-The special arrangement of the group of entities is modified, with effect from 1 January 2015, to incorporate the requirement of the three binding orders: economic, financial and organizational, to the entities of the group adjusting thus to the prohibition of the VAT Directive. The financial linkage requires effective control of the entity through a participation of more than 50 percent in the capital or in the voting rights of the same. Notwithstanding the above, a transitional regime is established which will allow existing groups to adapt to the new requirements throughout the year 2015.

It is noted that the operations carried out under this special scheme cannot be taken into account for the purposes of calculating the common pro rata in the case of employers engaged in activities in more than one distinct sector, outside the special status of the entity group.

In the context of the import value tax quotas, it is possible, by referring to its regulatory development, that certain operators may defer the income of the tax at the time of filing the tax. a corresponding settlement declaration and through the inclusion of such shares in the settlement.

Various amendments aim to contribute to the fight against fraud, to which end:

-The application of the so-called "reverse charge rule" to the delivery of certain products, in particular mobile phones, video game consoles, laptops and tablets, is extended. digital, in deliveries to a reseller entrepreneur or exceeding 10,000 euros, as well as silver, platinum and palladium.

-A new type of infringement is created concerning the lack of communication or incorrect communication by the employers or professionals to whom the rule of law applies. investment by the taxable person, in the case of execution of works for the construction or rehabilitation of buildings or urbanisation of land and transmissions of immovable property in the performance of security, given the importance of such communications for the correct application of the tax and the incidence it may have on other subjects tax liabilities; the conduct is sanctioned with 1 percent of the accrued fees in respect of which the non-compliance has occurred in the communication, with a minimum and maximum limit.

-A new type of infringement is established regarding the lack of entry of the quotas settled by the import tax for those operators who may defer the income of the tax at the time of the filing of the corresponding declaration-settlement.

-A specific procedure for the verification of VAT on imports is established, in order to prevent fraud in this field, applicable to taxable persons who do not comply with the requirements to be established for access to the income deferral system, which make the entry at the time of importation.

-The use of the depository regime other than the customs procedure is structured to restrict the exemption of imports of goods which are linked to that regime to the goods subject to Excise duties referred to in the fifth of the Annex to the Law, to goods coming from the customs territory of the Community and to certain goods the requirement of which is laid down by the VAT Directive, although these changes are expected to enter into force on 1 January 2016.

Finally, various modifications are incorporated with a mere clarification purpose, such as the qualification as body assets of certain transmissions of units or shares in companies whose possession ensures the attribution of ownership or enjoyment of a property, and other series of amendments of a technical nature intended to update the regulatory references and referrals to certain procedures contained in the Tax Act

Finally, it is worth noting the modifications made in the Indirect General Tax Canarian, which incorporate to the regulation of this good part of those carried out in the Tax on Value Added, in order to obtain a greater adequacy of both taxes, although bearing in mind that the Canary Islands, although they form part of the customs territory of the Community, are not a territory included in the harmonisation of turnover taxes. Several of the regulatory references that are contained in the rule are also updated.

II

Law 66/1997, of December 30, of Fiscal, Administrative and Social Order Measures, introduced in the order, by the appropriate amendment of Law 38/1992, of December 28, of Excise, a new Special manufacturing tax, the Electricity Tax.

Council Directive 2003 /96/EC of 27 October amending the Community system for the taxation of energy products and electricity, for the first time in the field of the European Union, taxation on electricity, which, as stated above, had already been previously demanded in the Kingdom of Spain; in turn, Law 24/2013 of 26 December of the Electricity Sector introduces changes to the market in the sector power, all of which advises to carry out a process of revision of the Tax on Electricity to the object of make better transposition of the European Directive, as well as to bring it into line with the new sectoral legislation.

The new Special Tax on Electricity ceases to be set as a tax on manufacturing, to become a tax that taxes the supply of electricity for consumption or consumption by producers of electricity. the electricity generated by them, and the corresponding territorial register should be registered exclusively for those operators who make the supplies to the electricity consumers, as well as the beneficiaries of certain electricity exemptions and reductions in the tax base, following this amendment reduction of administrative costs, both for the different players in the electricity market and for the administration, adapting the rules to the provisions of the European Union Directive.

Also, under the provisions of Articles 2.4, 15 and 17 of that Directive, and with the objective of maintaining the competitiveness of those industrial activities whose electricity consumed represents more than 50% of the cost of a product, of those whose electricity purchases account for at least 5% of the value of the production, as well as of those agricultural activities intensive in electricity, an 85 percent reduction is established in the tax base of the Special Tax on Electricity, in the same way as the contemplated in the Law for chemical reduction and electrolytic, mineralogical and metallurgical processes.

Additionally, certain precepts of Law 38/1992, of December 28, of Excise Excise, are amended, with the aim of giving greater legal certainty, such as the one relating to the accrual of the Tax on Hydrocarbons in natural gas when the supply of natural gas is carried out in the framework of a supply contract for consideration; or the article which regulates infringements and penalties in the field of excise duties, so as to ensure that The alleged scheme of sanctions and in which it is contained in Law 58/2003, of 17 of December, General Tax.

On the other hand, Law 16/2013 of 29 October establishing certain measures in the field of environmental taxation and adopting other tax and financial measures, in Article 5 thereof, approves the tax on The Fluorinated Greenhouse Gases. Once its entry into force is made, it is necessary, on the one hand, to make technical adjustments in order to achieve greater legal certainty, to define the concepts of 'final consumer' and 'reseller', and to introduce new exemptions. in respect of operations not provided for in its initial wording.

Article first. Amendment of Law 37/1992 of 28 December of the Tax on Value Added.

Law 37/1992 of 28 December of the Value Added Tax is amended in the following terms:

One. Paragraphs 2 and 3 of Article 3 are worded as follows:

" Two. For the purposes of this Law,

following definitions shall apply:

1. "Member State", "Territory of a Member State" or "interior of the country", the scope of the Treaty on the Functioning of the European Union defined therein, for each Member State, with the following: exclusions:

(a) In the Federal Republic of Germany, the Isle of Helgoland and the territory of Busingen; in the Kingdom of Spain, Ceuta and Melilla and in the Italian Republic, Livigno, Campione d' Italia and the national waters of Lake Lugano, in the territories not covered by the Customs Union.

(b) In the Kingdom of Spain, the Canary Islands; in the French Republic, the French territories referred to in Article 349 and Article 355 (1) of the Treaty on the Functioning of the European Union; in the Hellenic Republic, Athos; in the United Kingdom, the Channel Islands, and in the Republic of Finland, the Aland Islands, as territories excluded from the harmonization of turnover taxes.

2. "Community" and "Community territory", the whole of the territories constituting the "interior of the country" for each Member State, according to the preceding number.

3. º "third territory" and "third country", any territory other than those defined as "interior of the country" in the previous number

.

Three. For the purposes of this Tax, the operations carried out with the Principality of Monaco, the Isle of Man and the areas of sovereignty of the United Kingdom in Akrotiri and Dhekelia shall be considered to be the same as those carried out, respectively, with France, the United Kingdom and Cyprus. '

Two. The numbers 1, 4, 4 and 8 of Article 7 are worded as follows:

" 1. The transmission of a set of body elements and, where appropriate, incorporated which, as part of the business or professional heritage of the taxable person, constitute or are likely to constitute a unit (a) the right to pursue a business or professional activity by its own means, irrespective of the tax arrangements applicable to it in the field of other taxes and duties; as provided for in Article 4 (4) of this Law.

The following transmissions shall be excluded from the non-attachment referred to in the preceding paragraph:

a) The mere disposal of goods or rights.

(b) Those made by those who have the status of an employer or a professional exclusively in accordance with Article 5 (1) (c) of this Law, where such transmissions are intended to be the sole transfer of of goods.

(c) Those made by those who have the status of an employer or professional solely for the occasional conduct of the operations referred to in Article 5 (1) (d) of this Law.

For the purposes of this number, it will be irrelevant for the acquirer to develop the same activity to which the acquired or other items were affected, provided that the acquirer is credited with the intention to maintain such an impact on the development of a business or professional activity.

In relation to the provisions of this number, the transfer of goods or rights shall be considered to be mere transfer of goods or rights where it is not accompanied by an organizational structure of material and human production factors, or one of them, allowing the same constitutive of an autonomous economic unit to be considered.

In the event that the goods and rights transmitted, or part thereof, are subsequently disaffected from the business or professional activities that determine the non-subjection provided for in this issue, the aforementioned disaffection will be subject to the tax in the form established for each case in this Law.

The acquirers of the goods and rights included in the transmissions which benefit from the non-subjection set out in this number shall be subrogated, in respect of such goods and rights, in the position of the transferor as to the application of the rules contained in Article 20 (1), number 22. and Articles 92 to 114 of this Law. '

" 4. Undeliveries without consideration of print or advertising objects.

Advertising forms must bear in a visible manner the name of the employer or professional who produces or markets goods or who offers certain services.

For the purposes of this Law, it shall be considered advertising objects that lack intrinsic commercial value, in which the advertising mention is indelibly consigned.

By way of derogation from this number, deliveries of advertising objects shall be subject to the tax when the total cost of the supplies to the same recipient during the calendar year exceeds EUR 200, unless they are delivered to other taxable persons for free redistribution. "

" 8. º The deliveries of goods and services made directly by the Public Administrations without consideration or by way of consideration of a tax nature.

For these purposes they will be considered Public Administrations:

(a) The General Administration of the State, the Administrations of the Autonomous Communities and the Entities that make up the Local Administration.

b) Managing entities and the common services of Social Security.

c) Autonomous bodies, public universities and state agencies.

d) Cuentará entity governed by public law with its own legal personality, dependent on the former who, with functional independence or with a special autonomy recognized by the Law, have assigned functions of regulation or external character control over a particular sector or activity.

State-owned public entities and the equivalent agencies of the Autonomous Communities and local entities shall not have the consideration of Public Administrations.

Not subject to the tax shall be the services provided under management arrangements by the public sector entities, bodies and entities that are, in accordance with the provisions of Articles 4.1.n) and 24.6 of the Text Recast of the Law on Public Sector Contracts, approved by the Royal Legislative Decree 3/2011, of 14 November, the condition of the instrument itself and technical service of the Public Administration and the powers self-employed contracting entities.

Also, services provided by any public sector entities, bodies or entities shall not be subject to the Tax in the terms referred to in Article 3.1 of the recast of the Law on Sector Contracts. Public, in favour of the Public Administrations of which they are dependent or otherwise wholly dependent on them, when such Public Administrations are fully entitled to them.

In any case, the supply of goods and services of services that the Administrations, entities, agencies and entities of the public sector will carry out in the exercise of the activities that are carried out below will be subject to the tax. related:

a ') Telecommunications.

b ') Distribution of water, gas, heat, cold, electrical energy and other energy modes.

c ') Transports of people and goods.

d') Port and airport services and the operation of railway infrastructure, including, for these purposes, concessions and authorizations other than the non-attachment of the tax by the following number

.

e ') Obtaining, manufacturing, or transforming products for later transmission.

f ') Intervention on agricultural products aimed at regulating the market for these products.

g ') Exploitation of trade fairs and exhibitions.

h ') Store and depot.

i ') Commercial advertising offices.

j') Exploitation of canteens and eaters of companies, economies, cooperatives and similar establishments.

k ') Travel agencies.

l') The commercial or commercial of the public radio and television, including those relating to the cession of the use of its facilities. For these purposes, they are considered commercial or commercial in any case those that generate or are liable to generate advertising revenue not from the public sector.

m ') The slaughterhouse. "

Three. A number 8 is added to Article 8 (2), which is worded as follows:

" 8. The transmissions of securities whose possession ensures, in fact or in law, the attribution of the property, the use or enjoyment of a property or part thereof in the cases provided for in Article 20 (1) (k) of the Treaty. this Act. "

Four. Point (c) of the third subparagraph of Article 9 (1) (c) is worded as follows:

"c ') The leasing transactions referred to in the third provision of Law 10/2014 of 26 June 2014 on the management, supervision and solvency of credit institutions."

Five. Article 18 (2) is worded as follows:

" Two. By way of derogation from paragraph 1, where a good of those referred to therein is placed, from its entry into the territory of application of the tax, in the areas referred to in Article 23 or is linked to the arrangements in Article 24, both of this Law, with the exception of the depository procedure other than the customs procedure, the importation of such goods shall take place where the goods either leave the said areas or leave the schemes indicated in the territory of application of the tax.

The provisions of this paragraph shall apply only where the goods are placed in the areas or are linked to the regimes indicated in accordance with the law applicable in each case. Failure to comply with such legislation shall determine the taxable amount of the goods.

However, the removal of the areas referred to in Article 23 or the abandonment of the schemes referred to in Article 24 shall not be an import where the latter determines a supply of goods to which the exemptions set out in Articles 21, 22 or 25 of this Act. '

Six. Article 19 (5) is worded as follows:

" 5. The exits of the areas referred to in Article 23 or the abandonment of the regimes covered by Article 24 of this Law, of the goods whose delivery or intra-Community acquisition to be introduced in the aforementioned areas or linked to such schemes would have benefited from the exemption from the tax under the provisions of the said Articles and Article 26 (1) or had been the subject of supplies or services equally exempt by such articles.

By way of derogation from the preceding subparagraph, the exit from the areas referred to in Article 23 and the abandonment of the arrangements referred to in Article 24 shall not be treated as an equivalent operation to imports. This Law of the following goods: tin (CN code 8001), copper (CN codes 7402, 7403, 7405 and 7408), zinc (CN code 7901), nickel (CN code 7502), aluminium (CN code 7601), lead (CN code 7801), Indian (CN codes ex 811292 and ex 811299), silver (CN code 7106) and platinum, palladium and rhodium (CN codes 71101100, 71102100 and 71103100). In such cases, the departure of the areas or the abandonment of the above schemes shall result in the settlement of the tax in the terms set out in paragraph 6 of the Annex to this Act.

However, it shall not be an operation assimilated to imports of the output of the areas referred to in Article 23 or the abandonment of the schemes referred to in Article 24 where it determines a supply of goods to the exemptions provided for in Articles 21, 22 or 25 of this Law are applicable. '

Seven. Point (n) of number 18. and the number 21. of paragraph 1, and the numbers 9. º, 12. º, point (a) of the third subparagraph of number 20. and point (b) of the third subparagraph of paragraph 24. of paragraph 1, and paragraph 2, all of which are deleted. Article 20 is worded as follows:

" 9. Education of children and youth, the keeping and custody of children, including the care of children in schools in school during the school dining room or in classrooms in child care services outside the school. school hours, school, university and post-graduate education, language teaching and vocational training and retraining, carried out by entities governed by public law or private entities authorized for the exercise of such activities.

The exemption shall extend to the provision of services and supplies of goods directly related to the services listed in the preceding paragraph, carried out, by means of their own or other means, by the same or by the same education to be provided by those services.

The exemption will not comprise the following operations:

(a) Services related to the practice of sport, provided by companies other than educational institutions.

In no case will the services provided by the Student Parent Associations linked to the teaching centers be understood in this letter.

b) The accommodation and food provided by Major or Minor Colleges and student residences.

(c) Those carried out by schools of drivers of vehicles relating to the driving licences of land vehicles of Classes A and B and to the titles, licences or permits necessary for the conduct of ships or aircraft sports or recreation.

(d) the supply of goods for consideration. "

"12." Services " and the supply of ancillary goods to their members by legally recognised bodies or entities which do not have a lucrative purpose, the objectives of which are political, trade-union, religious, patriotic, philanthropic or civic nature, carried out for the achievement of their specific purposes, provided that they do not receive from the beneficiaries of such operations any other than the contributions fixed in their statutes.

The professional Colleges, the Official Chambers, the employers ' organisations and the Federations which bring together the bodies or entities referred to in this issue shall be understood to be included in the preceding paragraph.

The application of this exemption will be conditional on not being able to produce distortions of competition. "

"(a) Urban land or in the course of urbanisation, except those intended exclusively for public parks and gardens or for road surfaces for public use."

"(b) Where the exemptions set out in the previous number 20 and 22 are obtained."

" Two. Exemptions relating to numbers 20 and 22. of the preceding paragraph may be waived by the taxable person, in the form and with the requirements to be determined in a regulated manner, where the acquirer is a taxable person acting on the basis of the exercise of their business or professional activities and are assigned the right to make the total or partial deduction of the tax incurred when making the acquisition or, where the foregoing is not met, according to their foreseeable destination, the assets acquired are to be used, in whole or in part, in the conduct of operations, which give rise to the right of deduction. "

Eight. Point (a) of the second subparagraph of Article 21 (5) is worded as follows:

"(a) To be provided to those who make such exports, to the recipients of the goods or to their customs representatives."

Nine. Point (f) of Article 24 (3), paragraph 1, is worded as follows:

"(f) Imports of goods which are linked to a non-customs warehousing regime exempt under Article 65 of this Law."

Ten. Article 65 is worded as follows:

" shall be exempt from the tax, under the conditions and with the requirements to be determined by regulation, imports of goods which are linked to the customs warehousing procedure other than the customs procedure listed below, as long as they remain in that situation, as well as the services directly related to those imports:

(a) The goods referred to in point (a) of the fifth paragraph of the Annex to this Law.

(b) Goods from the territories referred to in point (b) of Article 3 (1) (2) of this Law.

(c) Those listed below: Patatas (CN code 0701), olives (CN code 071120), coconuts, Brazil nuts and cashew nuts (CN code 0801), other nuts (CN code 0802), non-roasted coffee (CN code) 09011100 and 09011200), tea (CN code 0902), cereals (CN code 1001 to 1005 and 1007 and 1008), paddy rice (CN code 1006), oil seeds and oleaginous fruits (including soya beans) (CN code 1201 to 1207), vegetable fats and oils and their fractions, raw, refined but not chemically modified (CN code 1507 to 1515), raw sugar (CN code 170111 and 170112), cocoa in grain or match, crude or roasted (CN code 1801), hydrocarbons (including propane and butane, and crude oils of mineral origin (CN code 2709, 2710, 271112 and 271113), bulk chemicals (CN code chapters 28 and 29), rubber in primary forms or in plates, sheets or bands (CN code 4001 and 4002), wool (CN code 5101), tin (CN code 8001), copper (CN code 7402, 7403, 7405 and 7408), zinc (CN code 7901), nickel (CN code 7502), aluminium (CN code 7601), lead (CN code 7801), Indian (CN code ex 811292 and ex 811299), silver (CN code 7106) and platinum, palladium and rhodium (CN code 71101100, 71102100 and 71103100). '

Once. Article 68 (2), paragraph 2, is worded as follows:

" 2. The deliveries of the goods to be installed or assembled prior to their making available, when the installation is completed in the said territory and provided that the installation or assembly involves the immobilization of the delivered goods. "

Twelve. Article 69 (2) is worded as follows:

" Two. By way of derogation from the provisions of paragraph 1 of this Article, the services listed below shall not be understood to be carried out in the territory of application of the tax. employer or professional acting as such and established or having his registered office or habitual residence outside the Community, except where the said consignee is established or has his registered office or habitual residence in the Canary Islands, Ceuta or Melilla:

(a) The disposals and concessions of copyrights, patents, licenses, trademarks and other intellectual or industrial property rights, as well as any other similar rights.

(b) The transfer or grant of trade funds, exclusive of purchase or sale or of the right to pursue a professional activity.

c) Advertising.

d) The advice, audit, engineering, study cabinet, lawyers, consultants, accounting or tax experts and other similar, with the exception of those referred to in Article 70 (1). Law.

e) Data processing and the provision of information, including procedures and experiences of a commercial nature.

(f) Translation, correction or composition of texts, as well as those provided by interpreters.

(g) Insurance, reinsurance and capitalisation, as well as financial services, cited respectively by Article 20 (1), numbers 16. and 18. of this Act, including those that are not exempt, with the exception of security box rental.

h) The assignment of personnel.

i) Film dubbing.

(j) Leases of movable tangible property, with the exception of those for which any means of transport and containers are intended.

(k) the provision of access to natural gas networks located within the territory of the Community or to any network connected to such networks, to the electricity, heating or cooling network, and to the transport or distribution to through such networks, as well as the provision of other services directly related to any of the services included in this letter.

l) The obligations of not providing, in whole or in part, any of the services listed in this paragraph. "

Thirteen. A number 5 is added to Article 69 (3), which is worded as follows:

" 5. Broadcasting and television services: services consisting of the provision of audio and audiovisual content, such as radio or television programmes supplied to the public through networks of communications by a media service provider, acting under its own editorial responsibility, to be heard or viewed at the same time in accordance with a schedule. "

Fourteen. Article 70 (1) and Article 70 (2) and Article 70 (2) are worded as follows:

"4." 4. "...................................................... of the Tax. "

" 8. Telecommunications, broadcasting and television, where the addressee is not an employer or professional acting as such, provided that he is established or has his habitual residence or domicile in the territory of application of the tax. "

" Two. The services listed below shall also be considered to be provided in the territory of application of the tax when, in accordance with the rules of location applicable to these services, they are not understood in the Community, but their effective use or exploitation is carried out in that territory:

1. No. The statements in Article 69 (2) of this Law, the addressee of which is an employer or professional acting as such.

2. Mediation on behalf and for an alien whose recipient is an employer or professional acting as such.

3. The lease of transport media.

4. The ones provided by electronic means, telecommunications, broadcasting and television. "

Fifteen. Article 75 (2) (a) (a) is worded as follows:

" 2. In the case of executions, with or without the provision of materials, the addressees of which are the public authorities, at the time of their receipt, in accordance with the provisions of Article 235 of the recast of the Law on Contracts of Public Sector, approved by the Royal Legislative Decree 3/2011 of 14 November. "

Sixteen. Article 78 (3), which is worded as follows, is added as follows:

"4. Subsidy not related to the price of the transactions, not being considered as such, the amounts paid by a third party in consideration of such operations."

seventeen. Paragraph one of Article 79 is worded as follows:

" One. The amount, expressed in money, which would have been agreed between the parties, shall be considered as a taxable amount in transactions for which the consideration does not consist of money.

Unless otherwise proven, the tax base shall match the amounts resulting from the application of the rules set out in paragraphs 3 and 4 below.

However, if the consideration was partially in money, the result of adding to the amount, expressed in money, agreed between the parties, by the non-cash part of the consideration, shall be considered as a taxable basis. the amount of the money part thereof, provided that the result is higher than that determined by application of the provisions of the preceding paragraphs. '

Eighteen. Paragraph 3, the first subparagraph of point (A) and point (b) of paragraph 4, and Rule 5 (5) of Article 80 shall be worded as follows:

" Three. The taxable amount may be reduced where the addressee of the transactions subject to the tax has not made the payment of the shares passed on and provided that, after the operation has become established, a declaration of a declaration of contest. The amendment, where appropriate, may not be made after the expiry of the period of two months from the end of the maximum period laid down in Article 21 (5) of Law 22/2003, of 9 July, of insolvency.

Only when the conclusion of the competition is agreed for the reasons set out in Article 176.1 (1), 4. º and 5. of the Concourse Law, the creditor who has modified the tax base must modify it again by the issue, within the time limit laid down in regulation, of a letter of amendment affecting the quota. '

" 1. That one year has elapsed since the accrual of the tax passed without the collection of all or part of the credit derived from it.

However, in the case of time-limits or deferred-price transactions, one year must have elapsed since the expiry of the period or the time-limits imposed in order to proceed with the proportional reduction of the tax base. For this purpose, operations shall be considered to be in instalments or with deferred price those where it has been agreed that their consideration must be made effective in successive payments or in one single payment, respectively, provided that the period between the accrual tax and the maturity of the last or only payment is greater than one year.

Where the holder of the right of credit whose tax base is intended to be reduced is an employer or professional whose volume of transactions, calculated in accordance with the provisions of Article 121 of this Law, has not exceeded during the previous immediate calendar year of EUR 6,010,121,04, the time limit referred to in this condition 1. may be six months or one year.

In the case of transactions to which the special scheme of the crate criterion applies, this condition shall be deemed to be met on the date of accrual of the tax to be incurred by application of the 31 December deadline. December, referred to in Article 163 terdecies of this Law.

Notwithstanding the provisions of the preceding paragraph, in the case of transactions in instalments or with deferred price, the period of six months or one year referred to in this Rule 1 shall be required to elapse from the expiry of the period of six months or one year. the time limit or time limits for the date of the accrual of the operation. '

" B) The modification shall be made within three months of the end of the six-month period or one year referred to in the previous condition 1. and to be communicated to the State Administration Agency. Tax within the time limit to be regulated.

In the case of transactions to which the special scheme of the cash criterion applies, the period of three months for the purpose of the amendment shall be taken into account from the 31 December deadline referred to in the Article 163 terms of this Law. "

" 5. The rectification of the deductions of the recipient of the operations, which shall be carried out in accordance with the provisions of Article 114 (2), number 2, fourth paragraph, of this Law, shall determine the birth of the corresponding credit in favour of the Public Finance.

If the addressee of the transactions subject had not been entitled to the total deduction of the tax, he will also be liable to the Public Finance for the amount of the non-deductible tax. If the addressee does not act in the condition of an employer or a professional and in so far as he has not satisfied that debt, it shall apply as laid down in paragraph Four (C) above. '

nineteen. A point (g) is added to Article 84 (1) (a), which is worded as follows:

" g) In the case of deliveries of the following products as defined in paragraph 10 of the Annex to this Law:

-Silver, platinum and palladium, raw, powder or semi-manufactured; deliveries having as their object those metals resulting from the processing of activities by the employer or by the employer shall be treated as such Acquiring professional. In any case, products which are not included in the scope of the special scheme applicable to used goods, art objects, antiques and collectors ' items should be treated.

-Mobile phones.

-Consoles for video games, laptops, and digital tablets.

What is foreseen in these last two dashes will only be applied when the recipient is:

a ') A businessman or professional reseller of these goods, whatever the amount of the delivery.

b ') An employer or professional other than those referred to in the preceding subparagraph, where the total amount of the supplies of such goods, documented on the same invoice, exceeds EUR 10 000, excluding the Value Added Tax.

For the purposes of calculating the above limit, the total amount of deliveries made when, documented on more than one invoice, is credited to be a single operation and the production of the limit shall be considered. artificial breakdown of the same to the sole effect of avoiding the application of this rule.

The accreditation of the condition of the employer or professional referred to in the preceding two letters must be made prior to or at the same time as the acquisition, under conditions to be determined in a regulated manner.

Deliveries of such goods, in cases where they are taxable persons of the Tax their recipients as set out in this number 2. °, shall be documented on an invoice by special series. "

Twenty. Point (a) of the third subparagraph of Article 89 (5) is worded as follows:

"a) Initiate before the Tax Administration the procedure for rectification of autoliquidations provided for in Article 120.3 of Law 58/2003, of 17 December, General Tax, and in its implementing legislation."

Twenty-one. The numbers 5, 6, 6 and 8. of paragraph 1, Nos 3, 4, 4, 4, 5 and 5. of paragraph 2 (2) and 91 (2), are worded as follows:

" 5. º The veterinary medicinal products.

6. The following goods:

(a) Pharmaceutical products covered by Chapter 30 "Pharmaceutical products" of the Combined Nomenclature, which may be used directly by the final consumer, other than those specified in the fifth paragraph of this paragraph uno.1 and those to which the tax rate laid down in paragraph 2 (3) of this Article applies.

b) Compresses, tampons, protectlips, condoms, and other non-medicinal contraceptives.

(c) Medical equipment, apparatus and other instruments, related to the eighth paragraph of the Annex to this Law, which, by their objective characteristics, are designed to alleviate or treat deficiencies, for personal and exclusive use of persons who have physical, mental, intellectual or sensory deficiencies, without prejudice to the provisions of paragraph 1 (1) of this Article.

Other accessories, spare parts, and spare parts for such goods are not included in this letter.

8. ° The flowers, the living plants of ornamental character, as well as the seeds, bulbs, cuttings and other products of exclusively plant origin susceptible to be used in their obtaining. "

" 3. The medicinal products for human use, as well as the galenic forms, masterful formulas and official preparations.

4. The vehicles for persons with reduced mobility referred to in Annex I, number 20, to the Royal Decree 339/1990 of 2 March 1990, for which the articulated text of the Law on Traffic, Circulation of Vehicles to Motor and Road Safety, in the wording given by Annex II A to Royal Decree 2822/1998 of 23 December 1998, approving the General Regulation of Vehicles, and wheelchairs for the exclusive use of persons with disabilities.

Vehicles intended for use as self-taxis or special self-passenger cars for the carriage of persons with a wheelchair disability, either directly or prior to their adaptation, as well as motor vehicles which, prior to adaptation or not, they should normally carry persons with a wheelchair disability or with reduced mobility, regardless of who is the driver of the wheelchair.

The application of the reduced tax rate to the vehicles included in the preceding paragraph will require prior recognition of the right of the acquirer, who must justify the vehicle's destination.

For the purposes of paragraph 2, persons with disabilities shall be considered to have a degree of disability equal to or greater than 33%. The degree of disability shall be accredited by certification or resolution issued by the Institute of Senior and Social Services or the competent body of the Autonomous Community.

5. º Prostheses, orthotheses and internal implants for people with disabilities. "

" 1. The repair services of the vehicles and the wheelchairs referred to in the first paragraph of paragraph 4. of this Article and the services for the adaptation of the autocabs and autocautos for persons with disabilities and motor vehicles referred to in the second paragraph of the same precept, regardless of who is the driver of the same. '

Twenty-two. Article 92 (1) is worded as follows:

" One. Taxable persons may deduct from the value added tax contributions payable by taxable transactions in the interior of the country which, due in the same territory, have been incurred by direct or indirect impact. correspond to the following operations:

1. The deliveries of goods and services by another taxable person.

2. º Imports of goods.

3 °. Supplies of goods and services covered by Articles 9.1. (c) and (d); 84.2. 2. ° and 4. º, and 140 quinque, all of them of this Law.

4. The intra-Community acquisitions of goods as defined in Articles 13, number 1, and 16 of this Law. "

Twenty-three. A paragraph 5 is added to Article 93, which is worded as follows:

" Five. Taxable persons who jointly carry out transactions subject to the tax and transactions not subject to the provisions of Article 7.8 of this Law may deduct the fees incurred for the purchase of goods and services. intended simultaneously for the performance of certain operations and other operations on the basis of a reasonable and uniform criterion for the allocation of the shares corresponding to the goods and services used for the development of transactions subject to the Tax, including, for these purposes, the operations referred to in Article 94 (2) of the Treaty. This Law. This criterion must be maintained in time unless there is a reasonable cause for its modification.

The calculation resulting from the application of this criterion may be determined provisionally on the basis of the data for the preceding calendar year, without prejudice to the regularisation applicable at the end of each year.

Notwithstanding the foregoing, any shares supported or satisfied by the acquisitions or imports of goods or services intended exclusively for the conduct of the operations shall not be deductible in proportion to any proportion of the shares. subject as referred to in Article 7.8 of this Law.

The deductions provided for in this paragraph shall also be in accordance with the conditions and requirements laid down in Chapter I of Title VIII of this Law, and in particular those relating to the pro rata rule. "

Twenty-four. Article 98 (5) is added, which is worded as follows:

" Five. The right to deduct the fees incurred or satisfied on the occasion of the purchase or import of the goods and services which, carried out for the purpose of the journey, are directly to the benefit of the traveller mentioned in the Article 146 of this Law and are intended to carry out an operation in respect of which the special arrangements for travel agents do not apply, pursuant to Article 147 of the Act, shall be made at the time when the travel agency is to be accrual the tax corresponding to that operation. "

Twenty-five. Article 101 (1) is worded as follows:

" One. Taxable persons engaged in economic activities in sectors differentiated from business or professional activity shall apply the deductions scheme separately for each of them.

The application of the special pro rata rule may be applied independently of each of the distinct sectors of business or professional activity determined by the provisions of the Article 9, number 1 (c), points (a), (c) and (d) of this Act.

The deduction schemes corresponding to the differentiated sectors of activity determined by the provisions of Article 9 (1) (c) (b) of this Law shall, in any event, be governed by the provisions of Article 9 (1) of the Treaty. in the same way for the simplified special schemes, for agriculture, livestock and fisheries, for operations with investment gold and for the equivalence surcharge, as appropriate.

Where acquisitions or imports of goods or services are carried out for use in common in several different sectors of activity, the provisions of Article 104 (2) and (2) of the Treaty shall apply. This Law, to determine the percentage of deduction applicable to the quotas supported in such acquisitions or imports, to this end the operations carried out in the corresponding differentiated sectors and considered which, for such purposes, do not give rise to the right to deduct the transactions included in the special arrangements for agriculture, livestock farming and fishing or in the special scheme of the equivalence surcharge.

By way of derogation from the preceding paragraph, no account shall be taken of transactions performed in the distinct sector of group activity of entities. Also, provided that the provisions of that paragraph cannot be applied, where such goods or services are intended to be used simultaneously in activities under the simplified special scheme and in other activities under the scheme (a) special agricultural, livestock and fishing activities or the surcharge on equivalence, the percentage of deduction for the purposes of the simplified scheme shall be 50% if the affectation occurs in respect of activities subject to two of the above mentioned special schemes, or a third in another case. "

Twenty-six. The second paragraph of Article 103 (2) is worded as follows:

"2. º When the total amount of deductible fees in a calendar year by application of the general pro-rata rule exceeds by 10 percent or more than would result from the application of the special pro rata rule."

Twenty-seven. A number 3 is added to the first paragraph of Article 119a, which is worded as follows:

" 3. No By derogation from the previous number, any non-established employer and employer referred to in this Article may obtain the refund of the tax on the imports of goods and acquisitions of goods and services relating to:

-The supply of templates, moulds and equipment acquired or imported into the territory of application of the tax by the non-established employer or professional, for the purpose of making it available to an employer or professional established in that territory for use in the manufacture of goods which are dispatched or transported outside the Community to the non-established employer or professional, provided that at the end of the manufacture of the goods they are issued to the non-established or destroyed employer or professional.

-The services of access, hospitality, catering and transport, linked to the attendance at trade fairs, congresses and exhibitions of a commercial or professional nature to be held in the territory of application of the Tax. "

Twenty-eight. Article 120 (1) and (5) are worded as follows:

" One. The special schemes in Value Added Tax are as follows:

1. Simplified Regime.

2. Special scheme for agriculture, livestock and fisheries.

3. Special Regime of used goods, art objects, antiques and collectibles.

4. Special Regime applicable to operations with investment gold.

5. º Special Regime of Travel Agencies.

6. ° Special Regime of the Equivalence Surcharge.

7. Special rules applicable to telecommunications, broadcasting or television services and to those provided by electronic means.

8. The entity group special scheme.

9. Special box criterion regime. "

" Five. The special arrangements applicable to telecommunications, broadcasting or television services and to those provided by electronic means shall apply to those operators who have submitted the declarations provided for in Articles 163. This Law is the only one. "

Twenty-nine. Article 122 (2) and (3) are worded as

:

"2.".........................................

That the revenue volume in the previous year, exceed any of the following amounts:

-For all your business or professional activities, except for agricultural, forestry and livestock farming, EUR 150,000 per year.

-For all agricultural, forestry and livestock activities to be determined by the Minister of Finance and Public Administration, EUR 250,000 per year.

When an activity has started in the previous year, the revenue volume will be raised per year.

For the purposes of this number, the volume of revenue shall include all those obtained in all the activities referred to above, not including current or capital grants, or compensation, as well as the value added tax and, where applicable, the equivalence surcharge which the operation is serious.

3. No. Those entrepreneurs or professionals whose acquisitions and imports of goods and services for the whole of their business or professional activities, excluding those relating to elements of the fixed assets, have exceeded in the previous year the amount of EUR 150 000 per year, excluding Value Added Tax.

When an activity has started in the previous year, the amount of such acquisitions and imports will be raised per year. "

Thirty. Paragraph 1 and Article 124 (6), paragraph 2, are worded as follows:

" One. The special arrangements for agriculture, livestock farming and fishing shall apply to holders of agricultural, forestry, livestock or fishing holdings in which the requirements laid down in this Chapter are met, unless they give up the terms that you regulate are set.

Not to be considered as holders of agricultural, forestry, livestock or fishing holdings for the purposes of this special scheme:

(a) The owners of farms or holdings that yield them on tenancy or in partnership or who in any other way yield their exploitation, as well as when they yield the use of the resin of the pines located in their farms or farms.

(b) Those who make livestock holdings under integrated livestock farming. "

" 6. No. Those entrepreneurs or professionals whose acquisitions and imports of goods and services for the whole of their business or professional activities, excluding those related to elements of the immobilized, have exceeded in the previous year the amount of EUR 150 000 per year, excluding value added tax.

When an activity has started in the previous year, the amount of such acquisitions and imports will be raised per year. "

Thirty-one. Chapter VI of Title IX is worded as follows:

" CHAPTER VI

Special arrangements for travel agencies

Article 141. Special arrangements for travel agencies.

One. The special arrangements for travel agencies shall apply:

1. To operations carried out by travel agents when they act in their own name in respect of travellers and use goods delivered or services provided by other entrepreneurs in the course of the journey professionals.

For the purposes of this special scheme, accommodation or transport services provided jointly or separately and, where appropriate, with others of an ancillary or complementary nature, shall be considered to be travel.

2. The operations carried out by tour operators and any employer or professional in which the circumstances provided for in the preceding number are met.

Two. The special arrangements for travel agencies shall not apply to operations carried out using the sole means of transport or of own hotels for the purposes of the journey.

Dealing with journeys made using in part their own and partly external means, the special scheme will only be applied in respect of services provided by means of other means.

Article 142. Impact of the Tax.

In the transactions to which this special scheme applies, taxable persons shall not be obliged to make a separate invoice for the share of the fee, and shall, where appropriate, be understood as the price of the operation.

Article 143. Exemptions.

Services provided by taxable persons subject to the special arrangements of travel agents shall be exempt from the tax when supplies of goods or services acquired for the benefit of the traveller and used to carry out the journey, be carried out outside the Community.

In the event that the aforementioned supplies of goods or services are only partially carried out within the territory of the Community, only the part of the service provision of the agency shall be exempt from the exemption. corresponding to those carried out outside that territory.

Article 144. Place of conduct of the taxable event.

The operations carried out by the agencies in respect of each traveler for the performance of a trip shall be considered as a single service, even if several deliveries or services are provided in the framework of the Cited travel.

This benefit shall be deemed to be carried out at the place where the agency has established the seat of its economic activity or has a permanent establishment from which it carries out the operation.

Article 145. The tax base.

One. The tax base will be the gross margin of the travel agency.

For these purposes, the agency's gross margin shall be the difference between the total amount charged to the customer, excluding the Value Added Tax that the transaction is serious, and the amount of cash, taxes included, the supply of goods or services which, carried out by other employers or professionals, are acquired by the agency for use in carrying out the journey and are directly for the benefit of the traveller.

For the purposes of the foregoing paragraph, they shall be deemed to have been acquired by the agency for use in carrying out the journey, inter alia, for the services provided by other travel agencies for that purpose, except the mediation services provided by the retail agencies, on behalf and on behalf of the wholesalers, in the sale of travel organised by the latter.

For the determination of the gross margin of the agency, the amounts or amounts corresponding to the operations exempt from the tax shall not be computed pursuant to the provisions of Article 143 of this Law, nor those of the goods or services used for the performance of these services.

Two. The following services shall not be considered to be provided for a journey, inter alia:

1. The foreign currency trading or trading operations.

2. The telephone, telex, correspondence and other expenses incurred by the agency.

Article 146. Deductions.

Travel agencies to which this special scheme applies may practice their deductions under the terms set out in Title VIII of this Act.

However, they will not be able to deduct the tax incurred on the purchases of goods and services which, carried out for the purpose of the journey, are directly to the benefit of the traveller.

Article 147. Assumption of non-application of the special scheme.

Except as provided for in Article 141 of this Law, and in the form that is regulated by law, taxable persons may not apply the special scheme provided for in this Chapter and apply the general scheme of this Chapter. Tax, transaction by operation, in respect of those services which they carry out and of which they are intended for business or professionals who are entitled to the deduction or the refund of the value added tax as provided for in the Title VIII of this Law. "

Thirty-two. Article 154 (2) is worded as follows:

" Two. Taxable persons subject to this special scheme shall not be required to carry out the liquidation or payment of the tax on public finances in respect of the commercial transactions carried out by them to which this scheme applies. not for the purposes of the transfer of the goods or rights used exclusively in those activities, except for the supply of immovable property which is subject to and not exempt, for which the transfer must pass, liquidate and enter the Tax payable dues.

Nor will they be able to deduct the shares supported by the acquisitions or imports of goods of any nature or the services that have been provided to them, to the extent that such goods or services are used in the performance of the activities to which this special scheme is concerned.

For the purposes of regularisation of deductions for investment goods, the deductible proportion applicable in this differentiated sector of economic activity during the period in which the taxable person is subject to this scheme special will be zero. The regularisation referred to in Article 110 of this Law shall not be carried out in the case of transfers of investment goods used exclusively for the performance of activities under this special scheme. '

Thirty-three. Paragraphs 1 and 2 of Article 163 d are worded as follows:

" One. The special scheme of the group of entities may be applied by employers or professionals who are part of a group of entities. A group of entities consisting of a dominant entity and its dependent entities, which are firmly linked to each other in the financial, economic and organisational orders, shall be regarded as a group of entities in the terms that are developed. (a) in the case of an economic activity or permanent establishment of each and every one of them radiating in the territory of application of the tax.

No employer or professional may simultaneously be part of more than one group of entities.

Two. A dominant entity shall be deemed to meet the following requirements:

a) That has legal personality of its own. However, permanent establishments located in the territory of application of the tax may have the status of a dominant entity in respect of the entities whose holdings are affected by those establishments, provided that comply with the other requirements set out in this section.

b) Having effective control over the entities of the group, through a direct or indirect holding of more than 50 percent in the capital or voting rights of the group.

c) That such participation is maintained throughout the calendar year.

d) That is not dependent on any other entity established in the territory of application of the Tax that meets the requirements to be considered as dominant.

Notwithstanding the provisions of paragraph 1 above, commercial companies which do not act as employers or professionals may be regarded as a dominant entity, provided that they comply with the above requirements. "

Thirty-four. Article 163 (3) of the Treaty is worded as follows:

" Three. Where the option provided for in Article 163 sexies.5 of this Law is exercised, the operations referred to in paragraph 1 of this Article shall constitute a distinct sector of the activity, which shall be understood to affect the goods and services used directly or indirectly, in whole or in part, in the performance of such operations and for which the tax has actually been incurred or satisfied.

Employers or professionals may deduct in full the shares supported or satisfied by the purchase of goods and services intended directly or indirectly, in whole or in part, to carry out these operations, provided that such goods and services are used in the conduct of transactions which generate the right to deduct as provided for in Article 94 of this Law. This deduction shall be made on the basis of the foreseeable destination of the goods and services, without prejudice to their rectification if the goods and services were altered. "

Thirty-five. Chapter VIII is deleted and Chapter XI is added to Title IX.

" CHAPTER XI

Special Schemes applicable to telecommunications, broadcasting or television services and to those provided by electronic means.

Section 1. Common Provisions

Article 163 septiesths. Definitions and causes of exclusion.

One. For the purposes of this Chapter,

following definitions shall apply:

(a) "telecommunications services" means the services referred to in Article 69 (3), paragraph 3, of this Law;

(b) "electronic services" or "services provided by electronic means" means the services defined in Article 69 (3) (4) of this Law;

(c) "broadcast or television services" means the services referred to in Article 69 (3), paragraph 3, of this Law;

(d) "Member State of consumption" shall mean the Member State in which the provision of telecommunications, broadcasting or television and electronic services is deemed to take place in accordance with the numbers 4 and 8. Article 70 (1) or its equivalent in the laws of other Member States;

(e) "periodic settlement statements of the special arrangements applicable to telecommunications, broadcasting or television and electronic services": the declaration-settlement in which the information is provided necessary to determine the amount of the corresponding tax in each Member State of consumption.

Two. These special regimes shall be excluded from any of the following circumstances as follows:

(a) The presentation of the declaration of termination of the operations covered by these special schemes.

(b) The existence of facts which allow to assume that the operations of the employer or professional included in these special schemes have been completed.

c) Failure to comply with the necessary requirements to qualify for these special schemes.

d) The repeated non-compliance with the obligations imposed by the regulations of these special schemes.

The exclusion decision shall be the exclusive competence of the Member State of identification that is defined for each of these special schemes.

Three. Without prejudice to the provisions of the preceding paragraph, the employer or professional may opt out of such schemes.

Four. The provisions necessary for the development and implementation of the provisions of this Chapter shall be laid down.

Section 2. Special Regime applicable to telecommunications, broadcasting or television services and to those provided by electronic means by employers or professionals not established in the Community

Article 163 octiesdecies. Scope of application.

One. Employers or professionals not established in the Community who provide telecommunications, broadcasting or television services and electronic services to persons who do not have the status of an employer or professional, acting as such, and who they are established in the Community or have their domicile or habitual residence in the Community, they may benefit from the special arrangements provided for in this Section.

The special scheme shall apply to all services provided which, in accordance with the provisions of Article 70 (1) and Article 70 (1) of this Law, or their equivalents in the legislation of other States Member States shall be understood in the Community.

Two. For the purposes of this Section, the following shall be

:

(a) "Business or professional not established in the Community" means any employer or professional who has the seat of his economic activity outside the Community and does not have a permanent establishment in the territory of the Community nor does it have the obligation, for another reason, to be identified in the Community in accordance with Article 164 (2) of this Law or its equivalent in the laws of other Member States;

(b) "Member State of identification" means the Member State in which the employer or professional not established in the Community has chosen to declare the start of his business as such an employer or professional in the territory of the Community.

Article 163 nononesths. Formal obligations.

One. If Spain is the Member State of identification chosen by the employer or professional not established in the Community, the latter shall be obliged to:

(a) State the commencement, modification or cessation of its operations covered by this special scheme. This declaration shall be submitted by electronic means.

The information provided by the employer or professional not established in the Community when declaring the commencement of his or her taxable activities shall include the following identification details: name, postal address and mail address electronic addresses of the websites through which they operate, the number by which they are identified with the tax authorities of the third country in which they have their registered office and a declaration in which it manifests that it is not identified for value added tax purposes in another Member State of the Community. The employer or professional not established in the Community shall also communicate any possible modification of the said information.

In the case of entrepreneurs or professionals established in the Canary Islands, Ceuta or Melilla, the information to be provided when declaring the beginning of their taxed activities will include name, postal and e-mail addresses and the electronic addresses of the websites through which they operate and the tax identification number assigned by the Spanish tax administration.

For the purposes of this scheme, the tax administration shall identify the employer or professional not established in the Community by an individual number.

The tax authorities shall notify the employer or professional not established in the Community by electronic means of the identification number assigned to them.

b) Submit by electronic means a statement-settlement of the Value Added Tax for each calendar quarter, whether or not it has provided telecommunications, broadcasting or television and electronic. The declaration shall not be negative and shall be submitted within 20 days of the end of the period referred to in the declaration.

This statement-settlement shall include the identification number that has been notified to it by the tax authority as provided for in point (a) above and, for each Member State of consumption in which it is the tax, the total value, excluding the value added tax which is serious for the operation, of the services provided for telecommunications, broadcasting or television and electronic during the period referred to in the declaration, the overall amount of the tax for each Member State broken down by type tax and the total amount, resulting from the sum of all these, which must be entered in Spain.

If the amount of the consideration of the transactions has been fixed in currency other than the euro, the same shall be converted into euro using the valid exchange rate corresponding to the last day of the settlement period. The change shall be made in accordance with the exchange rates published by the European Central Bank for that day or, if there is no publication corresponding to that day, the following day.

Any subsequent modification of the figures contained in the declarations submitted must be made within the maximum period of three years from the date on which the initial declaration was to be submitted, through the the procedure for the rectification of self-actions and supplementary declarations provided for in Articles 1203 and 122 respectively of Law 58/2003 of 17 December 2003, General Tax, and in its implementing legislation. However, the Member State of consumption may accept corrections after the end of the period indicated in accordance with its national tax rules.

(c) Enter the tax for each declaration, with reference to the specific declaration to which it corresponds, the amount will be entered into euros in the bank account designated by the tax administration, within the time limit for the submission of the declaration.

Any subsequent rectification of the amounts entered, which determines an additional income from the Tax, must be made by reference to the specific declaration to which it corresponds, without it being added or be entered in another subsequent statement.

d) Maintain a record of the operations included in this special scheme. This register shall be carried out with sufficient precision to enable the tax authorities of the Member State of consumption to verify whether the declaration referred to in point (b) above is correct.

This register will be available to both the Member State of identification and the Member State of consumption, the employer or professional not established in the Community being obliged to make it available to the authorities. The tax authorities of those States, upon request, by electronic means.

The non-established employer or professional must retain this registration for a period of ten years from the end of the year in which the operation was carried out.

(e) To issue and deliver invoice when the recipient of the transactions is established or has his habitual residence or domicile in the territory of application of the Tax, adjusted to what is determined regulentarily.

Two. If the employer or professional not established in the Community has chosen any other Member State other than Spain to present the declaration of initiation in this special scheme, and in relation to the operations which, according to With the provisions of Article 70 (1) and Article 70 (1) of this Law, they must be considered to be made in the territory of application of the Tax, the income of the tax corresponding to the same shall be made at the time of the presentation in the Member State of identification of the declaration referred to in the Previous section.

In addition, the employer or professional not established in the Community shall comply with the other obligations set out in paragraph 1 above in the Member State of identification, and in particular those laid down in point (d). of that paragraph.

Three. The Minister of Finance and Public Administrations shall make the necessary arrangements for the development and implementation of the provisions of this Section.

Article 163 vicies. Right to deduction of the supported quotas.

One. Employers or professionals not established in the Community who are engaged in this special scheme may not deduce in the declaration-settlement referred to in point (b) of Article 163 (1) of this Law, any amount of of the quotas supported in the purchase or import of goods and services which, in accordance with the rules applicable, are intended for the provision of telecommunications, broadcasting or television and electronic services to which it is refers to this scheme.

However, those employers or professionals who are covered by this special scheme shall be entitled to the refund of the value added tax contributions incurred in the purchase or import of goods and services which are intended for the provision of telecommunications, broadcasting or television services and electronic services to which this special scheme is to be understood to be carried out in the Member State of consumption, in accordance with the the procedure laid down in the legislation of the Member State of consumption under development of the Council Directive 86 /560/EEC of 17 November 1986 on the terms laid down in Article 368 of Directive 2006 /112/EC of 28 November 2006. In particular, in the case of entrepreneurs or professionals established in the Canary Islands, Ceuta and Melilla shall request the refund of the quotas supported, with the exception of those made in the territory of application of the tax. of the procedure provided for in Article 117a of this Law.

Two. If Spain is the Member State of consumption, without prejudice to the provisions of Article 119 (2) (2) of this Law, employers or professionals not established in the Community who are engaged in this special scheme they shall be entitled to the refund of the value added tax provided for in the purchase or import of goods and services which are to be understood in the territory of application of the tax, provided that such goods and services are intended for the provision of telecommunications, broadcasting or other services television and electronic means to which this special scheme is concerned. The procedure for the exercise of this right shall be that provided for in Article 119a of this Law.

For these purposes, it will not be necessary to recognize the existence of reciprocity of treatment in favor of the businessmen or professionals established in the territory of application of the Tax. Employers or professionals who are engaged in this article shall not be required to appoint a representative to the Tax Administration for these purposes.

In the case of businessmen or professionals established in the Canary Islands, Ceuta or Melilla, the procedure for the exercise of the right to refund of the value added tax to which the paragraph shall be as provided for in Article 119 of this Law.

Section 3-Special arrangements applicable to telecommunications, broadcasting or television services and services provided by electronic means by employers or professionals established in the Community, but not in the Member State of consumption

Article 163 unvicies. Scope of application.

One. Employers or professionals established in the Community but not established in the Member State of consumption providing telecommunications, broadcasting or telecommunications services may benefit from the special scheme provided for in this Section. television and electronic means to persons who do not have the status of an employer or professional acting as such and who are established in a Member State or who have their domicile or habitual residence.

The special scheme shall apply to all services provided which, in accordance with the provisions of Article 70 (1) and Article 70 (1) of this Law, or their equivalents in the legislation of other States Member States shall be deemed to be in the Community, provided that they are provided in a Member State other than that in which the employer or professional who has received this special scheme has established the seat of his or her economic activity or has a permanent establishment.

Two. For the purposes of this Section, the following shall be

:

(a) "employer or professional not established in the Member State of consumption" means any employer or professional who has established the seat of his economic activity in the territory of the Community or who holds a business in the Member State of consumption; permanent establishment, but which does not have such a place in the territory of the Member State of consumption or has a permanent establishment;

(b) "Member State of identification" means the Member State in which the employer or professional has established the seat of his economic activity. Where the employer or professional does not have established the seat of his economic activity in the Community, the only Member State in which he has a permanent establishment or, in the case of permanent establishments in several Member States, shall be treated. Member States, the State in which the employer or professional chooses from among the Member States in which he has a permanent establishment. In the latter case, the option for a Member State shall bind the employer or professional as long as it is not revoked by the employer, but the option for its application shall be valid for at least three calendar years, including the calendar year refers to the option exercised.

Three. For the purposes of this Section, Spain shall be deemed to be the "Member State of identification" in the following cases:

(a) In any case, for employers or professionals who have the seat of their economic activity in the territory of application of the tax and those who do not have established the seat of their economic activity in the territory of the Community but exclusively in the territory of application of the tax one or more permanent establishments.

b) in the case of employers or professionals who do not have the seat of their economic activity on the territory of the Community and who have more than one permanent establishment in the territory of application of the tax and in some other Member State has chosen Spain as a Member State of identification.

Article 163 duovies. Formal obligations.

Un.In case Spain is the Member State of identification of the employer or professional, providing telecommunications, broadcasting or television services and electronic services under the special scheme in another State member, will be obliged to:

(a) State the commencement, modification or cessation of its operations covered by this special scheme. This declaration shall be submitted by electronic means.

b) Submit by electronic means a statement-settlement of the Value Added Tax for each calendar quarter, whether or not it has provided telecommunications, broadcasting or television and electronic. The declaration shall not be negative and shall be submitted within 20 days of the end of the period referred to in the declaration.

This declaration-settlement must include the tax identification number assigned to the employer or professional by the tax administration in relation to its tax obligations and, for each Member State consumption of the tax, the total value, excluding the value added tax which is serious for the operation, of the services provided in telecommunications, broadcasting or television and electronic, during the period to which the tax has been paid refers to the declaration, the overall amount of the tax corresponding to each State member, broken down by tax rates and the total amount, resulting from the sum of all these, which must be entered in Spain.

Where the employer or professional has one or more permanent establishments in Member States other than Spain, from which he provides the services covered by this special scheme, he shall also include in the declaration-settlement of the information referred to in the preceding paragraph, corresponding to each permanent establishment, identified with its individual identification number of the tax or the tax reference number of that establishment; and broken down by each Member State of consumption.

If the amount of the consideration of the transactions has been fixed in currency other than the euro, the same shall be converted into euro using the valid exchange rate corresponding to the last day of the settlement period. The change shall be made in accordance with the exchange rates published by the European Central Bank for that day or, if there is no publication corresponding to that day, the following day.

Any subsequent modification of the figures contained in the declarations submitted must be made within the maximum period of three years from the date on which the initial declaration was to be submitted, through the the procedure for the rectification of self-actions and supplementary declarations provided for in Articles 1203 and 122 respectively of Law 58/2003 of 17 December 2003, General Tax, and in its implementing legislation. However, the Member State of consumption may accept corrections after the end of the period indicated in accordance with its national tax rules.

(c) Enter the tax for each declaration, with reference to the specific declaration to which it corresponds, the amount will be entered into euros in the bank account designated by the tax administration, within the time limit for the submission of the declaration.

Any subsequent rectification of the entered amounts to be determined by an additional income from the Tax shall be made by reference to the specific declaration to which it corresponds, without it being added or be entered in another subsequent statement.

d) Maintain a record of the operations included in this special scheme. This register shall be carried out with sufficient precision to enable the tax authorities of the Member State of consumption to verify whether the declaration referred to in point (b) above is correct.

This register will be available to both the Member State of identification and the Member State of consumption, the employer or professional being obliged to make it available to the tax administrations of those States, upon request, by electronic means.

The employer or professional must retain this registration for a period of ten years from the end of the year in which the operation was carried out.

Two. The employer or professional who considers Spain to be a Member State of identification must submit, exclusively in Spain, the statements-liquidations and, where appropriate, the amount of the tax corresponding to all the transactions This special scheme is provided for in all Member States of consumption.

Three. The Minister of Finance and Public Administrations shall make the necessary arrangements for the development and implementation of the provisions of this Section.

Article 163 termises. Right to deduction of the supported quotas.

One. Employers or professionals who are engaged in this special scheme may not deduce in the declaration-settlement referred to in point (b) of Article 163 (1) of this Law, any amount by the quotas supported by the the purchase or import of goods and services which, in accordance with the applicable rules, are intended for the provision of the telecommunications, broadcasting or television and electronic services covered by this scheme.

notwithstanding the foregoing, the employers or professionals who are engaged in this special scheme and in the Member State of consumption operations referred to in this special scheme together with other than determine the obligation to register and to file statements-liquidations in that Member State, may deduct the fees incurred in the purchase or import of goods and services which, in accordance with the applicable rules, are (a) to be understood in the Member State of consumption and intended for the provision of the telecommunications, broadcasting or television services and electronic services referred to in this special scheme by means of the corresponding statements of the tax to be presented in that Member State.

Two. Without prejudice to the provisions of the preceding paragraph, employers or professionals who are engaged in this special scheme shall be entitled to the refund of the value added tax provided for in the purchase or import of goods and services which are intended for the provision of telecommunications, broadcasting or television services and electronic services to which this scheme is to be understood to be carried out in the Member State of consumption, in accordance with the the procedure laid down in the legislation of the Member State of consumption under development of the Directive 2008 /9/EC of the European Parliament and of the Council of 12 February 2008 on the terms laid down in Article 369 of Directive 2006 /112/EC of 28 November 2006. In particular, in the case of employers or professionals who are established in the territory of application of the tax, they shall request the refund of the supported quotas, with the exception of those made in the territory of the country, through the the procedure provided for in Article 117a of this Law.

Three. In the event that Spain is the Member State of identification, the quotas supported in the acquisition or import of goods and services which are understood in the territory of application of the tax and are intended for the provision of services for telecommunications, broadcasting or television and electronic, may be deducted through the corresponding statements-settlements under the general scheme of the tax, irrespective of the fact that the services concerned are or the special scheme provided for in this Section is not applicable.

Four. If Spain is the Member State of consumption, without prejudice to the provisions of Article 119 (2) (2) of this Law, employers or professionals established in the Community who are engaged in this special scheme shall not be subject to the provisions of Article 119 (2). they shall be entitled to the refund of the value added tax provided for in the purchase or import of goods and services which are to be understood in the territory of application of the tax, provided that such goods and services are intended for the provision of telecommunications, broadcasting or television services and electronics referred to in this special scheme. The procedure for the exercise of this right shall be that provided for in Article 119 of this Law.

Article 163 quatervices. Provision of telecommunications, broadcasting or television services and electronic services carried out in the territory of application of the tax by employers or professionals established therein.

The special scheme provided for in this section shall not apply to telecommunications, broadcasting or television services and electronic services provided in the territory of application of the business tax or professionals who have the headquarters of their economic activity or a permanent establishment therein. The general scheme of the tax shall apply to such services. "

Thirty-six. Article 164 (4), number 4, is worded as follows:

"4. Take accounting and records to be established in the defined manner, without prejudice to the provisions of the Trade Code and other accounting rules."

Thirty-seven. Article 167 (2) is worded as follows:

" Two. In the case of imports of goods, the tax shall be settled in the form provided for by customs legislation for customs duties.

The collection and revenue of the import tax quotas shall be carried out in a manner that is determined by regulation, where the requirements for taxable persons may be established, so that they may include such shares in the declaration-settlement for the period in which they receive the document on which the administration is to be wound up. "

Thirty-eight. The numbers 6. º, 7. and 8. to Article 170 (2) are added, which are worded as follows:

" 6. The lack of any time-limit communication or incorrect communication by the addressees of the operations referred to in Article 84 (1) (2) (e), third indent, of this Law, to employers or professionals who perform the corresponding operations, under the circumstances of being acting, in respect of such operations, in their capacity as employers or professionals, in the terms that are regulated in a regulated manner.

7. The lack of any time communication or incorrect communication by the addressees of the operations referred to in Article 84 (1) (f) of this Law to employers or professionals to carry out the corresponding operations, in the following circumstances, in the terms that are regulated:

That they are acting, with respect to such operations, in their capacity as entrepreneurs or professionals.

Such operations are performed in the framework of a process of urbanization of land or construction or rehabilitation of buildings.

8. No. The non-entry or the incorrect or incomplete entry in the reverse charge, of the tax quotas corresponding to the import operations cleared by the Administration by the taxable persons refers to the second subparagraph of Article 167 (2) of this Law. "

Thirty-nine. The numbers 6 and 7 are added to paragraph 1 and Article 171 (2) is amended as follows:

"6." 6. "..................................................................... communication obligation, with a minimum of EUR 300 and a maximum of EUR 10,000.

7. No of those laid down in the ordinal 8. of paragraph two, with a proportional pecuniary fine of 10% of the accrued dues corresponding to the liquidations made by the Customs corresponding to the transactions not recorded in the reverse charge. '

" Two. The penalty imposed in accordance with the provisions of the first and seventh rules of paragraph 4 of paragraph 1 of this Article shall be reduced in accordance with the provisions of Article 188 (1) of the General Tax Law. "

Forty. A new eighth additional provision is added with the following wording:

" Additional disposal octave. Regulatory reference.

The terms "the Community" and "the European Community" as set out in this Law shall be construed as referring to "the Union", the terms "of the European Communities" or "of the EEC" shall be construed as referring to "the European Union" and the 'Community', 'Community', 'Community' and 'Community' terms shall be construed as referring to 'the Union'. '

Forty-one. New wording is given to the fifth paragraph of the Annex and two paragraphs, the eighth and the tenth, are added, which are worded as follows:

" Fifth. Depository system other than customs:

Regime definition:

(a) In relation to goods subject to excise duty, the depository regime other than customs shall be the suspensory regime applicable in the case of manufacture, processing or holding of products which are the subject of Special taxes on manufacturing in factories or tax warehouses, on the movement of such products between those establishments and on the importation of such products to a factory or tax warehouse.

The provisions of the preceding paragraph shall also apply to natural gas delivered through a network located within the territory of the Community or any network connected to that network.

(b) In relation to other goods, the system of deposit other than customs shall be the suspensory regime applicable to goods excluded from the customs warehousing procedure by reason of their origin or origin, subject to the other, to the same rules governing the said customs procedure.

Goods that are traded on official futures markets and options based on non-financial assets shall also be included in this regime, while the goods are not made available to the acquirer.

The depository regime other than the customs authorities referred to in point (b) shall not apply to goods intended for delivery to persons who do not act as employers or professionals with the exception of those intended to be introduced in duty-free shops.

The holders of the deposits referred to in this precept shall be liable in the subsidiary of the payment of the tax liability corresponding to the departure or abandonment of the assets of these deposits, with the exception of those who are refers to point (a) of this provision, irrespective of whether they can act as tax representatives of employers or professionals not established in the space field of the tax. '

" Eighth. Relationship of goods referred to in article 91.Uno.1.6. (c) of this Law.

-The glasses, graduated contact lenses and the products necessary for their use, care and maintenance.

-puncture devices, glucose-level automatic reading devices, insulin delivery devices, and other devices for the self-control and treatment of diabetes.

-Devices for the self-control of ketone and blood clotting bodies and other devices for the self-control and treatment of disabling diseases such as morphine and drug infusion systems oncologists.

-Urine collection bags, incontinence absorbers, and other systems for urinary and fecal incontinence, including irrigation systems.

-Prothesis, orthotics, orthoprostheses and surgical implants, in particular those provided for in Royal Decree 1030/2006, of 15 September, establishing the portfolio of common services of the National Health System and the procedure for updating them, including their components and accessories.

-The tracheotomy and laryngectomy cannulas.

-Therapeutic and wheeled silage, as well as the anti-and harnesses cushions for the use of the same, crutches, walkers and cranes to mobilise persons with disabilities.

-Lift platforms, wheelchair lifts, wheelchair adapters, portable ramps and self-supporting bars to be incorporated by yourself.

-Apparatus and other instruments intended for the reduction of internal malformations or malformations, such as suspensory and compression garments for varices.

-Treatment devices for home dialysis and respiratory treatment.

-Medical equipment, apparatus and other instruments, intended to compensate for a defect or an inability, which are designed for the personal and exclusive use of persons with visual and hearing impairment.

-The following support products that are designed for the personal and exclusive use of persons with physical, mental, intellectual or sensory impairment:

• Support products to dress and undress: boosters and sacs with special handles to reach the floor, hangers, hooks and rods to hold the clothes in a fixed position.

• Support products for grooming functions: hikes, armrests, and toilet backups.

• Support products for washing, bathing and showering: brushes and sponges with special handles, bath or shower chairs, bathtub boards, stools, support products to reduce the length or depth of the bathtub, bars and Support handles.

• Support products to enable the use of new information and communication technologies, such as mice by cephalic or eye movements, high contrast keyboards, blink pulsers, software to enable writing and handling the device to people with severe motor impairment through voice.

• Support products and devices that enable people with motor disabilities to grasp, drive, reach objects: long grip tweezers and grip adapters.

• Functional estimators. "

" Tenth. Deliveries of silver, platinum, palladium, as well as the delivery of mobile phones, video game consoles, laptops and digital tablets.

Cod. NCE

merchandise
7106 10 00	Silver powder
7106 91 00	7106 00
	7106 92 00	Half-Open Silver
	7110 11 00	Raw Platinum, or in powder
7110 19	Platinum. The
7110 21 00	Raw or powdered
7110 29 00	Paladio. The
8517 12	Mobile (cellular) phones and those of other wireless networks. Exclusively for mobile
9504 50	Videoconsoles and video game machines except those of subheading 950430. Exclusively for video game
8471 30	Automatic machines for data processing or processing, portable, weighing less than 10 kg, consisting of at least one central processing unit, a keyboard and a visualizer. Exclusively as regards laptops and tablets digital. "

Article 2. Amendment of Law 20/1991 of 7 June, amending the fiscal aspects of the Fiscal Economic Regime of the Canary Islands.

The Law 20/1991 of 7 June, amending the fiscal aspects of the Fiscal Economic Regime of the Canary Islands, is amended in the following terms:

One. Article 6 (2), (4) and (7) of Article 6 (2) are worded as follows:

" 2. The transfer of securities whose possession ensures, in fact or in law, the attribution of the property or the enjoyment of a property or part thereof in the cases provided for in Article 50 (1) (k) of the Law of the Autonomous Community of Canary Islands 4/2012 of 25 June, of administrative and fiscal measures. '

" 4. The execution of works that have as their object the construction or rehabilitation of a building, within the meaning of Article 5 of this Law, when the employer who executes the work contributes a part of the materials used, provided that the cost of the same exceeds 40% of the tax base. "

" 7. º The disposals of goods by virtue of sales contracts in instalments with a reserve pact of domain or suspensive condition and of lease-sale and assimilated.

For the purposes of the preceding paragraph, leases with an option to purchase from the time the lessee undertakes to exercise the option of purchase and, in general, shall be treated as the lease-sale. those for leases of property with a property transfer clause, binding on both parties. "

Two. The numbers 1 and 9. of Article 9 are worded as follows:

" 1. The transmission of a set of body elements and, where appropriate, incorporated which, as part of the business or professional heritage of the taxable person, constitute or are likely to constitute a unit (a) the right to pursue a business or professional activity by its own means, irrespective of the tax arrangements applicable to it in the field of other taxes and duties; as provided for in Article 4.4 of this Law.

They shall be excluded from the non-attachment referred to in the preceding paragraph, the following transmissions:

a) The mere disposal of goods or rights.

(b) Those of movable or semi-movable property which, as part of the stock of the business estate which is transmitted, are carried out by the person who has the status of a retail trader in accordance with the provisions of the Article 50. Three of the Law of the Autonomous Community of Canary Islands 4/2012 of 25 June, of administrative and fiscal measures, and, depending on the foreseeable destination, the acquirer is entitled to the deduction, in whole or in part, of the tax which is implicit in the consideration in the terms set out in Article 29.3 of this Law.

For these purposes, it shall only be exempt from the tax, pursuant to Article 50. of the Law of the Autonomous Community of the Canary Islands 4/2012, the transmission of the movable and semi-moving goods constituting the stocks. of the business estate.

(c) Those made by those who have the status of an employer or professional exclusively in accordance with Article 5.4.a) of this Law, where such transmissions are intended to be the sole disposal of goods or rights.

(d) Those made by those who have the status of an employer or professional solely for the occasional conduct of the operations referred to in Article 5.4.b) of this Law.

For the purposes of this paragraph, it will be irrelevant for the acquirer to develop the same activity to which the acquired or other items were affected, provided that the acquirer is credited with the intention to maintain such an impact on the development of a business or professional activity.

In relation to the provisions of this paragraph, the transfer of goods or rights shall be deemed to be mere transfer of goods or rights where it is not accompanied by an organizational structure of material and human production factors, or one of them, allowing the same constitutive of an autonomous economic unit to be considered.

In the event that the goods and rights transmitted, or part thereof, are subsequently disaffected from the business or professional activities that determine the non-subjection provided for in this issue, the aforementioned disaffection will be subject to the tax in the form established for each case in this Law.

The acquirers of the goods and rights included in the transmissions which benefit from the non-subjection set out in this number shall be subrogated, in respect of such goods and rights, in the position of the transferor as to the application of the rules contained in Article 50 (22) of the Law of the Autonomous Community of the Canary Islands 4/2012 and Articles 37 to 44 of this Law. "

" 9. º The deliveries of goods and services made directly by the Public Administrations without consideration or by way of consideration of a tax nature.

For these purposes they will be considered Public Administrations:

(a) The General Administration of the State, the Administrations of the Autonomous Communities and the Entities that make up the Local Administration.

b) Managing entities and the common services of Social Security.

c) Autonomous bodies, public universities and state agencies.

d) Cuentará entity governed by public law with its own legal personality, dependent on the former who, with functional independence or with a special autonomy recognized by the Law, have assigned functions of regulation or external character control over a particular sector or activity.

State-owned public entities and the equivalent agencies of the Autonomous Communities and local entities shall not have the consideration of Public Administrations.

Not subject to the tax shall be the services provided under management arrangements by the public sector entities, bodies and entities that are, in accordance with the provisions of Articles 4.1.n) and 24.6 of the Text Recast of the Law on Public Sector Contracts, approved by the Royal Legislative Decree 3/2011, of 14 November, the condition of the instrument itself and technical service of the Public Administration and the powers self-employed contracting entities.

Also, services provided by any public sector entities, bodies or entities shall not be subject to the Tax in the terms referred to in Article 3.1 of the recast of the Law on Sector Contracts. Public, in favour of the Public Administrations of which they are dependent or otherwise wholly dependent on them, when such Public Administrations are fully entitled to them. "

Three. The second paragraph of Article 16 (2) is worded as follows:

" 2. The deliveries of the goods to be installed or assembled before they are made available, when the installation is completed in the said territory and, provided that the installation or assembly involves the immobilization of the delivered goods. "

Four. Paragraph 3 of Number One is amended, a last paragraph is entered in number Two, paragraphs 4 and 9 of the number Tres.One are amended and the number Tres.Two all of them in Article 17, which are worded as follows:

" 3. By way of derogation from the above number 2, they shall not be construed as being carried out in the territory of application of the tax:

The services listed below where the recipient of the services is established or has his habitual residence or residence outside the European Union:

The disposals and concessions of copyrights, patents, licenses, trademarks and other intellectual or industrial property rights, as well as any other similar rights.

The assignment or grant of trade funds, exclusive of purchase or sale or of the right to exercise a professional activity.

The advertising.

Those for advice, audit, engineering, study cabinet, lawyers, consultants, accounting or tax experts and other similar, with the exception of those referred to in point Three (1) Article.

Data processing and the provision of information, including procedures and experiences of a commercial nature.

Translation, correction or composition of texts, as well as those provided by interpreters.

The insurance, reinsurance and capitalization, as well as the financial services, cited respectively by Article 50 (1) and 16 of the Law of the Autonomous Community of the Canary Islands 4/2012 of 25 June administrative and tax authorities, including those who are not exempt, with the exception of the rental of safety boxes.

The personnel assignment.

The dubbing of films.

Leases of movable tangible property, with the exception of those for which any means of transport and containers are intended.

The provision of access to natural gas, electricity, heating or cooling systems, and their transportation or transmission through such systems, as well as the provision of other services directly related to any of the services included in this paragraph.

The obligations of not providing, in whole or in part, any of the services listed in this issue. "

"-Broadcasting and television services: those services consisting in the provision of audio and audiovisual content, such as radio or television programmes supplied to the public through networks of communications by a media service provider, acting under its own editorial responsibility, to be heard or viewed at the same time in accordance with a schedule. "

" 4. Those provided by electronic means where the consignee is not an employer or professional acting as such, provided that he is established or has his habitual residence or domicile in the territory of application of the tax. "

" 9. Telecommunications, broadcasting and television, where the addressee is not an employer or professional acting as such, provided that he is established or has his habitual residence or domicile in the territory of application of the Tax. "

" Two. The services listed below shall not be considered to be provided in the territory of application of the Tax when they are understood in the territory of application of the Tax by application of the rules contained in the present Article, but its actual use or exploitation is carried out in the European Union, excluding the Canary Islands:

1. No. The statements in Section Uno.3 of this article, whose recipient is an employer or professional acting as such.

2. Mediation on behalf and for an alien whose recipient is an employer or professional acting as such.

3. The lease of transport media.

4. The ones provided by electronic means, telecommunications, broadcasting and television. "

Five. A point (i) is added to Article 19 (2) (2), which is worded as follows:

" (i) In the case of deliveries of the following products as defined in Annex VII to this Law:

-Silver, platinum and palladium, raw, powder or semi-manufactured; deliveries having as their object those metals resulting from the processing of activities by the employer or by the employer shall be treated as such Acquiring professional. In any case, products which are not included in the scope of the special scheme applicable to the goods used and the special scheme for objects of art, antiques and collectors ' items should be treated.

-Mobile phones.

-Consoles for video games, laptops, and digital tablets.

What is foreseen in these last two dashes will only be applied when the recipient is:

a ') A businessman or professional reseller of these goods, whatever the amount of the delivery.

b ') An employer or professional other than those referred to in the preceding subparagraph, where the total amount of the supplies of such goods, documented on the same invoice, exceeds EUR 10 000, excluding the General Indirect Tax.

For the purposes of calculating the above limit, the total amount of deliveries made when, documented on more than one invoice, is credited to be a single operation and the production of the limit shall be considered. artificial breakdown of the same to the sole effect of avoiding the application of this rule.

The accreditation of the condition of the employer or professional referred to in the preceding two letters must be made prior to or at the same time as the acquisition, under conditions to be determined by law. the Government of the Canary Islands.

Deliveries of such goods, in cases where they are taxable persons of the Tax their recipients as set out in this number 2. º, shall be documented on an invoice by special series. "

Six. Article 20 (5) (a) of Article 20 (2) is worded as follows:

"a) Initiate before the tax administration the procedure for rectification of autoliquidations provided for in article 120.3 of Law 58/2003, of December 17, General Tax, and in its implementing legislation."

Seven. Point (e) of number 3, number 6, condition 1, point (A) and point (b) of number 7 and number 8, all of them in Article 22, are worded as follows:

e) grants not linked to the price of transactions, not being considered as such, the amounts paid by a third party in consideration of such transactions. "

" 6. The taxable amount may be reduced where the addressee of the transactions subject to the tax has not made the payment of the shares passed on, and provided that, after the operation has become due, a self-declaration of the contest is issued. of creditors of that. The amendment, where appropriate, may not be made after the expiry of the period of two months from the end of the maximum period laid down in Article 21 (5) of Law 22/2003, of 9 July, of insolvency.

Only when the conclusion of the competition is agreed for the reasons set out in Article 176.1 (1), 4. and 5. of the Bankruptcy Act, the creditor who has modified the tax base must amend it again to the increase by the issue, within the time limit set by regulation, of a letter of amendment affecting the quota. "

" 1. That one year has elapsed since the accrual of the tax passed without the collection of all or part of the credit derived from it.

However, in the case of time-limits or deferred-price transactions, one year must have elapsed since the expiry of the period or the time-limits imposed in order to proceed with the proportional reduction of the tax base. For this purpose, operations shall be considered to be in instalments or with deferred price those where it has been agreed that their consideration must be made effective in successive payments or in one single payment, respectively, provided that the period between the accrual tax and the maturity of the last or only payment is greater than one year.

Where the holder of the right of credit whose tax base is intended to be reduced is an employer or professional whose volume of transactions, calculated in accordance with Article 51 of this Law, has not exceeded the previous immediate calendar year of EUR 6,010,121,04, the period referred to in this condition 1. may be six months or one year.

In the case of transactions to which the special scheme of the crate criterion applies, this condition shall be deemed to be met on the date of accrual of the tax to be incurred by application of the 31 December deadline. December referred to in Article 58k of this Law.

Notwithstanding the provisions of the preceding paragraph, in the case of transactions in instalments or with deferred price, the period of six months or one year referred to in this Rule 1 shall be required to elapse from the expiry of the period of six months or one year. the time limit or time limits for the date of the accrual of the operation. '

" B) The modification shall be made within three months of the end of the six-month period or one year referred to in the previous condition 1. and to be communicated to the Canary Islands Tax Administration in the time limit set by the Government of the Canary Islands.

In the case of transactions to which the special scheme of the cash criterion applies, the period of three months for the purpose of the amendment shall be taken into account from the 31 December deadline referred to in the Article 58 duoths of this Law. "

" 8. The following rules shall apply in relation to the assumptions for the modification of the tax base covered by the preceding numbers 6 and 7:

1. The modification of the tax base will not proceed in the following cases:

a) Credits that enjoy collateral, in the guaranteed part.

(b) Credits secured by credit institutions or mutual guarantee companies or covered by an insurance or credit insurance contract, on the consolidated or secured part.

(c) Credits between persons or related entities as defined in Article 23 (3) of this Law.

d) Credits owed or secured by public Entes.

The provisions of this point (d) shall not apply to the reduction of the tax base made in accordance with the previous number 7 for claims which are considered to be wholly or partly non-performing, without prejudice to the need for comply with the requirement for documentary accreditation of the non-payment referred to in point (A) of point (A) of that number.

2. The modification of the taxable amount shall not be effected where the recipient of the transactions is not established in the territory of application of the tax.

3. The modification of the tax base shall not be carried out in accordance with the number 7 of this Article after the order for the declaration of competition for the credits corresponding to the quotas passed on by transactions whose accrual occurs prior to that car.

4. In the case of partial payment prior to the said modification, it is understood that the Indirect General Tax Canarian is included in the amounts received and in the same proportion as the part of consideration satisfied.

5. The rectification of the deductions of the recipient of the operations, which must be carried out in accordance with the fourth subparagraph of paragraph 2. of Article 44 (2) of this Law, shall determine the birth of the corresponding credit in favour of the Public Finance.

If the addressee of the transactions subject had not been entitled to the total deduction of the tax, he will also be liable to the Public Finance for the amount of the non-deductible tax. Where the consignee does not act in the condition of an employer or a professional and in so far as he has not satisfied the debt, it shall apply as set out in point (C) of the preceding number 7. '

Eight. Article 23 (1) is worded as follows:

" 1. The amount, expressed in money, which would have been agreed between the parties, shall be considered as a taxable amount in transactions for which the consideration does not consist of money.

Unless otherwise proven, the tax base will match the amounts that result from applying the following rules:

1. If the goods were delivered in the same state in which they were acquired without having undergone any process of manufacturing, processing or processing by the taxable person himself or on his own account, the taxable amount be the one that was fixed in the transaction for which the goods were acquired.

Dealing with imported goods, the tax base will be the one that would have prevailed for the settlement of the import tax.

2. If the goods delivered have undergone processing or processing by the transferor or on his own account, the taxable amount shall be the cost of the goods or services used by the taxable person for the purposes of the the procurement of such goods, including personnel costs incurred for the same purpose.

3. However, if the value of the delivered goods has undergone alterations as a result of its use, deterioration, obsolescence, deactivation, revaluation or any other cause, it shall be considered as a basis taxable the value of the goods at the time the delivery is made.

4. In the case of services, the cost of the provision of services, including, where applicable, the depreciation of the assets transferred, shall be considered as taxable.

However, if the consideration was partially in money, the result of adding to the amount, expressed in money, agreed between the parties, by the non-cash part of the consideration, shall be considered as a taxable basis. the amount of the money part thereof, provided that the result is higher than that determined by application of the provisions of the preceding paragraphs. '

Nine. A number 5 is added to Article 28, which is worded as follows:

" 5. Taxable persons who jointly carry out transactions subject to the tax and transactions not subject to the provisions of Article 9 (9) of this Law may deduct the fees incurred for the purchase of goods and services. intended simultaneously for the performance of certain operations and other operations on the basis of a reasonable and uniform criterion for the allocation of the shares corresponding to the goods and services used for the development of transactions subject to the Tax, including for these purposes, the operations referred to in Article 29.4.2. of this Law. This criterion must be maintained in time unless there is a reasonable cause for its modification.

The calculation resulting from the application of this criterion may be determined provisionally on the basis of the data for the preceding calendar year, without prejudice to the regularisation applicable at the end of each year.

Notwithstanding the foregoing, any shares supported or satisfied by the acquisitions or imports of goods or services intended exclusively for the conduct of the operations shall not be deductible in proportion to any proportion of the shares. subject as referred to in Article 9.9. of this Act.

The deductions provided for in this paragraph shall also be in accordance with the conditions and requirements laid down in Chapter I of Title II of this Law, and in particular those relating to the pro rata rule. "

Ten. The last paragraph of Article 34 (1) is worded as follows:

" By way of derogation from the preceding paragraph, no account shall be taken of the operations performed in the distinct sector of group activity of entities. Likewise, provided that the provisions of that paragraph cannot be applied, where such goods or services are intended to be used simultaneously in activities covered by the simplified special scheme and in other activities under the scheme In the case of agriculture and livestock or retail traders, the percentage of deduction, for the purposes of the simplified scheme, shall be 50 per 100 if the affectation occurs in respect of activities which are subject to two of the above mentioned special schemes, or a third, in another case. "

Once. Article 34.2 (c) is worded as follows:

"c ') The leasing transactions referred to in the third provision of Law 10/2014 of 26 June 2014 on the management, supervision and solvency of credit institutions."

Twelve. Article 36 is worded as follows:

" Article 36. Pro rata classes and application criteria.

1. The pro rata rule will have two modes of application: general and special.

The general prorate rule will be applied when the circumstances indicated in the next section are not given.

2. The special pro rata rule shall apply in the following cases:

1. When taxable persons opt for the application of that rule in terms of time and form to be determined by regulation.

2. º When the total amount of deductible fees in a calendar year by application of the general pro-rata rule exceeds by 10 percent or more than would result from the application of the special pro rata rule. "

Thirteen. Article 37 (5) is worded as follows:

" 5. In the case of non-taxable transactions in the denominator of the pro rata, the total amount of transactions shall be:

(a) In the operations provided for in Article 9 (8) of this Law, the market value thereof.

(b) Without prejudice to Article 28 (5) of this Law, in the operations provided for in Article 9 (9) of this Law, its budgetary cost.

(c) In the operations provided for in Article 9 (10) of this Law, the value assigned for the purposes of the Tax on Proprietary Transmissions and Legal Acts Documented. "

Fourteen. References to the special arrangements for agriculture and livestock farming contained in Law 20/1991 and in its state development rules shall be construed as being made to the special arrangements for agriculture, livestock and fisheries.

Fifteen. Article 61 is worded as follows:

" Article 61. Settlement of the Tax.

1. Taxable persons shall determine and enter the tax liability in the place, form, time limits and models which they regulate are regulated.

2. In the case of imports of goods, the tax shall be settled and entered in the form, time-limits and models laid down in regulation, with the application of customs legislation for customs duties.

3. Regulations shall determine the guarantees that will be made to ensure compliance with the relevant tax obligations.

4. After 30 days from the notification to the taxable person of the requirement of the tax administration to carry out the self-validation which he did not carry out in the regulatory period, the procedure for the procedure may be initiated for the (a) the provisional liquidation of the corresponding Indirect Canarian General Tax, unless the non-compliance is remedied within the prescribed period or the absence of the obligation is duly justified.

Interim settlement of trade shall be carried out on the basis of data, background, signs, indices, modules or other elements available to the tax administration and that are relevant to the effect, in accordance with the procedure which is determined to be regulated.

The provisional settlements regulated in this article, once notified, shall be immediately enforceable, without prejudice to any claims that may be legally brought against them.

Without prejudice to the foregoing paragraphs of this issue, the Administration may subsequently carry out the verification of the tax situation of the taxable persons by practicing the liquidations that they have obtained. pursuant to the provisions of the General Tax Law. "

Sixteen. The number 5 is amended and numbers 9 and 10 are added to Article 63 which are worded as follows:

" 5. The non-entry in the reverse charge of the quota for which the recipient of the transactions is taxable in accordance with Article 19 (2) (2) of the Regulation constitutes a tax breach. Article 58b (6), both of this Law, and Article 25 (6) of Law 19/1994.

The violation provided for in this section will be severe.

The penalty will consist of a proportional pecuniary fine of 75 percent of the tax share corresponding to the operations not recorded in the reverse charge.

The penalty imposed in accordance with this paragraph shall be reduced in accordance with the provisions of Article 188 (1) of the General Tax Law. "

" 9. It constitutes a tax breach of the absence of a term notice or incorrect communication, by means of action or wrongful act, by the addressees of the operations referred to in Article 19 (1) (2) (2). (g), third indent of this Law, to employers or professionals who carry out the corresponding operations, of the fact that they are acting, in respect of such operations, where appropriate, in their capacity as employers or professionals, in the terms that are regulated by regulation.

The expected violation in this number will be severe.

The penalty will consist of a proportional pecuniary fine of 1% of the accrued contributions corresponding to the deliveries in respect of which the communication obligation has been breached, with a minimum of EUR 300 and a maximum of 10,000 euros. "

" 10. Failure to communicate in a timely or incorrect communication, by means of action or omission, by the addressees of the operations referred to in Article 19 (1) (2) (h) of this Law, by the addressees of the operations referred to in Article 19 (1) of this Law, employers or professionals who carry out the relevant operations, in the following circumstances, in the terms that are regulated:

a) That they are acting, with respect to such operations, in their capacity as entrepreneurs or professionals.

b) That such operations are carried out in the context of a process of urbanization of land or construction or rehabilitation of buildings.

The expected violation in this number will be severe.

The penalty will consist of a proportional pecuniary fine of 1% of the accrued contributions for the transactions in respect of which the communication obligation has been breached, with a minimum of EUR 300 and a maximum of 10,000 euros. "

seventeen. Article 67, number 1, is read as follows:

" 1. The Arbitrio is subject to the deliveries made by businessmen, on a regular or occasional basis, and for consideration, of personal movable property included in Annex I of the Law of the Autonomous Community of the Canary Islands 4/2014, of 26 June, for which modifies the regulation of the arbitration on imports and deliveries of goods in the Canary Islands, produced by themselves. The import of the goods listed in that Annex shall also be subject to the Arbitration. '

Eighteen. Article 68 (1) is worded as follows:

" 1. The ones included in Annex I of the Law of the Autonomous Community of the Canary Islands 4/2014, of 26 June, amending the regulation of the arbitration on imports and deliveries of goods in the Canary Islands, in the cases falling within the numbers 1. º, 4. º, 5. º, 7. and 8. of Article 9 of this Law. "

nineteen. Numbers 1 and 2 and paragraph 1 of Article 73 (3) are worded as follows:

" 1. Definitive imports as referred to in Article 14 (3) of this Law, paragraphs 1 to 6., 8. to 12. º, 16. º to 21. º, 23. º, 24. º, 27. º to 29. º, 33. º, 34. º and 36. º, provided that the imported goods are included in Annex I of The Law of the Autonomous Community of the Canary Islands 4/2014 of 26 June, amending the regulation of the arbitration on imports and deliveries of goods in the Canary Islands, requests the exemption from the interested party and the requirements contained in those paragraphs.

2. The definitive imports referred to in Article 14 (4), (6), (8), (9), (10) and (11) of this Law, provided that the imported goods are included in Annex I of the Law of the Autonomous Community of the Canary Islands 4/2014 and that the requirements contained in these numbers. "

" 1. The products referred to in Article 2 (1), (2) and (3) of the Law of the Autonomous Community of the Canary Islands 4/2014, of 26 June, amending the regulation of arbitration on imports and deliveries of goods in the Canary Islands. '

Twenty. Article 85 (2) is worded as follows:

" 2. The quotas supported by the importation of goods listed in Annex II to the Law of the Autonomous Community of the Canary Islands 4/2014 of 26 June of 26 June amending the rules of arbitration on imports and imports may not be repaid. the supply of goods in the Canary Islands, unless such goods are used in the performance of the operations described in Articles 71 and 72 of this Law, even where the consignments or exports are not subject to the Arbitrio. '

Twenty-one. The additional ninth provision is worded as follows:

" Novena. The General Budget Law of the State will be able to modify the system of taxation of self-consumption in the Indirect General Tax Canarian, at the initiative of the Autonomous Community of the Canary Islands.

The regulation of export and import exemptions, the regulation of the place of production, will also be modified in the General Budget Laws of the State. taxable fact and the regulation of the deduction.

All this, without prejudice to the prior report of the Autonomous Community, which is due in accordance with the additional provision of the Spanish Constitution. "

Twenty-two. An additional fourteenth provision is added which is worded as follows:

" Additional Disposition fourteenth.

May be considered to be dependent entities of a group of entities regulated in Chapter VIII of Title III of the First Book of this Law, the banking foundations referred to in Article 43.1 of Law 26/2013, of savings banks and bank foundations, of 27 December, which are employers or professionals and are established in the territory of application of the tax, as well as those entities in which they maintain a direct participation or indirect, of more than 50 percent of its capital.

The credit institution referred to in Article 43.1 of Law 26/2013, of savings banks and bank foundations, of 27 December, shall be considered to be dominant and shall, for these purposes, be binding on the policies and strategies of group activity and internal and management control. "

Twenty-three. An Annex VII is added which is worded as follows:

" ANNEX VII

Silver, platinum, palladium, as well as delivery of mobile phones, video game consoles, laptops and digital tablets

Cod. NCE Designation of the Merchandise.

7106 10 00 Silver powder.

7106 91 00 Silver Silver.

7106 92 00 Semi-Open Silver.

7110 11 00 Platinum raw, or powder.

7110 19 Platinum. The others.

7110 21 00 Raw or powdered palladium.

7110 29 00 Paladio. The others.

8517 12 Mobile (cellular) phones and those of other wireless networks. Exclusively with regard to mobile phones.

9504 50 Videoconsoles and video game machines other than those of subheading 950430. Exclusively with regard to video game consoles.

8471 30 Automatic data processing or processing machines, portable, weighing less than 10 kg, consisting of at least one central processing unit, a keyboard and a display. Exclusively for the purposes of:

Portable computers and digital tablets. "

Article 3. Amendment of Law 38/1992 of 28 December of Special Taxes.

Law 38/1992, of December 28, of Special Taxes is amended, in the following terms:

One. Article 1 is worded as follows:

" 1. Excise duties are taxes of an indirect nature which fall on specific consumption and tax, in the single stage, the manufacture, import and, where appropriate, introduction, in the internal territorial scope of certain goods, as well as the the registration of certain means of transport, the supply of electricity and the placing of coal, in accordance with the rules of this Law.

2. The Special Tax on Manufacturing, the Special Tax on Electricity, the Special Tax on the Determinated Means of Transportation, and the Special Tax on Coal are under consideration. "

Two. Article 2 (4) is repealed.

Three. Article 3 (1) is worded as follows:

" 1. Special manufacturing taxes will be required throughout the Spanish territory, with the exception of the Canary Islands, Ceuta and Melilla. However, under the conditions laid down in this Law, the Taxes on Beer, on Intermediate Products and on Alcohol and Derived Beverages shall be payable in the Canary Islands. "

Four. Article 7 (14) is worded as follows:

" 14. By way of derogation from the foregoing paragraphs of this Article, where the natural gas output of the installations considered to be factories or tax warehouses occurs within the framework of a contract for the supply of natural gas to For consideration, the accrual of the tax on mineral oils shall take place at the time when the share of the price corresponding to the natural gas supplied in each billing period is payable. The above shall not apply when the natural gas is sent to another factory, tax warehouse or registered consignee, or where the supply is carried out by means other than fixed pipes.

For the application of the provisions of paragraph 1 of this Article, in relation to natural gas supplies other than those referred to in the preceding paragraph, taxable persons may consider that the of the natural gas supplied for periods of up to 60 consecutive days, has left the factory or tax warehouse on the first day of the calendar month following the end of the said period. '

Five. Paragraphs 1, 2, 4 and Article 18 (7) (c) shall be worded as follows:

" 1. Taxable persons and other persons who are obliged to pay special manufacturing taxes shall be obliged to submit the relevant tax returns and, where appropriate, to carry out the self-employment which they carry out, as well as to provide guarantees to respond to the fulfilment of its tax obligations.

2. The Minister of Finance and Public Administrations shall formally update the references made to the CN codes in the text of this Law, if variations are produced in the structure of the combined nomenclature.

(...)

4. Subject to the following paragraph, taxable persons and others who are obliged to pay special manufacturing taxes shall determine and enter the tax liability in accordance with the procedure, form and time limits laid down by the Minister for Finance and Public Administrations.

(...)

(c) The requirements for the movement of these products and, in particular, the conditions of use of any of the documents to be covered by the intra-Community and internal movement. "

Six. Paragraphs 2, 3, 5 and 6 are amended and a paragraph 7 is added to Article 19, which are worded as follows:

" 2. In any case, they constitute serious tax infringements:

(a) The manufacture and import of products subject to special manufacturing taxes with a failure to comply with the conditions and requirements of this Law and its implementing regulation.

(b) The movement of goods subject to special manufacturing taxes for commercial purposes in the internal territorial area where, having to be covered by an electronic administrative document, a code is lacking administrative reference assigned by the competent authorities for this purpose.

(c) The holding of products subject to special manufacturing taxes for commercial purposes without crediting the payment of the tax due, the application of the suspension scheme or an exemption scenario.

3. The infringements referred to in points (a), (b) and (c) of the preceding number shall be punishable by a proportional penalty of 100% of the quotas corresponding to the quantities of the products, calculated on the basis of the in force at the date of discovery of the infringement, with a minimum of EUR 1,200.

The corresponding penalty as set out in the preceding paragraphs will be increased by 25 percent when repeated commission of tax violations occurs. This circumstance will be assessed when the infringer, within two years prior to the commission of the new infringement, has been sanctioned by a firm resolution on administrative basis for infringing any of the prohibitions established in the The previous number 2.

(...)

5. The movement of goods subject to excise duty for commercial purposes in the internal territorial area is a minor tax infringement when, in relation to the established circulation documents, the In order to protect this circulation, there are omissions or inadequacies with the reality of essential data of the document, and it does not constitute a serious tax violation. This infringement shall be punishable by a proportional pecuniary fine of 10% of the quota for the products in circulation, with a minimum of EUR 600.

Essential data for circulation documents are considered as follows:

1. The data necessary for the correct identification of the nature and quantity of the goods transported.

2. º The data necessary for the correct identification of the consignor, consignee or products, including the circulation document number.

3. In the case of circulation prectapes, the numbering or capacity thereof and their correspondence with the containers on which they are placed.

4. The date of the date of the start of the expedition.

6. It shall be classified as a minor tax offence for the holding, for commercial purposes, of alcoholic beverages or tobacco products which do not have a tax or recognition mark, where such a requirement is legally enforceable, except where the same conduct applies to the same conduct as set out in paragraph 2. This infringement shall be punishable:

(a) With a fine of EUR 150 per 1,000 cigarettes for commercial purposes without holding such marks, with a minimum amount of EUR 600 for each infringement.

(b) With a fine of EUR 10 for each litre of derived drinks which are for commercial purposes without holding such marks, with a minimum amount of EUR 600 for each infringement.

The penalties set out in (a) and (b) above will be graduated by increasing the amount of the fine by 25 percent in the event of repeated commission of these violations. The repeated commission will be assessed when the offending subject, within two years before the commission of the new infringement, has been punished by a firm decision on the administrative basis by the commission of the infringements. referred to in this number.

7. It will have the rating of a minor tax violation the possession of false, regenerated or recovered tax marks. This infringement shall be punishable by a fixed pecuniary fine of EUR 10 for each false, regenerated or recovered tax mark. "

Seven. Chapter IX of Title I is repealed.

Eight. A Chapter II is added to Title III, passing the current Special Tax on Coal to configure Chapter I of this Title, with the following wording:

" TITLE III

Special Taxes on Coal and Electricity

CHAPTER I

Special Tax on Coal

(...)

CHAPTER II

Special Tax on Electricity

Article 89. Nature.

The Special Tax on Electricity is a tribute of indirect nature that falls on the consumption of electricity and gravel, in a single phase, the supply of electric power for consumption, as well as consumption by the producers of that electricity generated by themselves.

Article 90. Objective scope.

The scope of the Special Tax on Electricity is constituted by electrical energy falling within CN code 2716 of the tariff and statistical nomenclature established by Regulation (EEC) No 2.658/87 of the Council of 23 July 1987.

Article 91. Scope of application.

1. The tax will apply throughout the Spanish territory.

2. The provisions of the preceding number shall be without prejudice to the foral tax systems of concert and economic agreement in force, respectively, in the territories of the Basque Country and in the Community of Navarra and the provisions of the international treaties and conventions that have become part of the internal order, in accordance with the provisions of Article 96 of the Spanish Constitution.

Article 92. Taxable fact.

1. It is subject to tax:

(a) The supply of electrical energy to a person or entity acquiring electricity for its own consumption, with the understanding of the provision of the network access toll service for electricity supply. electricity as the delivery of electricity.

For the purposes of this tax, system load managers will always have the status of consumers.

b) The consumption by the electricity producers of that electricity generated by themselves.

2. With respect to the concepts and terms of own substance that appear in the Law, except those defined in it, the provisions of the State-owned electrical sector will be in place.

Article 93. Assumption of non-attachment.

The consumption tax shall not be subject to consumption by generators or set of generators of total power not exceeding 100 kilowatts (kW) of the electrical energy produced by them.

Article 94. Exemptions.

It shall be exempt under the conditions that are regulated:

1. The electrical energy supplied in the framework of diplomatic or consular relations.

2. Electrical energy supplied to international organisations recognised as such in Spain and by the members of such organisations, within the limits and under the conditions laid down in the international instruments of incorporation of those organisations or in the host agreements.

3. The electrical energy supplied to the armed forces of any State other than Spain, which is part of the North Atlantic Treaty or by the civilian personnel at its service, or in its canteens and canteens.

4. The electrical energy supplied in the framework of an agreement concluded with third countries or international organisations, provided that such an agreement is accepted or authorised in respect of the value added tax exemption.

5. The electrical energy consumed by the operators of the electricity production facilities under the specific remuneration scheme in accordance with the sectoral legislation.

6. The supplied electrical energy that has been generated by fuel cells.

7. The electrical energy consumed in the production, transport and distribution facilities of electrical energy for the exclusive realization of these activities.

Article 95. Accrual.

The tax will become due:

(a) In the case referred to in Article 92 (1) (a), at the time when the share of the price corresponding to the electricity supplied in each billing period is payable.

(b) In the case provided for in Article 92 (1) (b), at the time of consumption.

Article 96. Contributors.

1. They are tax payers:

(a) In the case referred to in Article 92 (1) (a), those who, duly authorised in accordance with the provisions of Law 24/2013 of 26 December of the Electricity Sector, make energy supplies (a) to the consumer, without prejudice to the provisions of paragraph 3 of this Article.

(b) In the case provided for in Article 92 (1) (b), those who consume the electrical energy generated by themselves.

2. In the case of irregularities in relation to the justification for the use or destination given to electricity which has benefited from an exemption or a reduction by reason of its destination, suppliers shall be obliged to pay the debt. The tax and the penalties that could be imposed, as long as they do not justify that the supply was made to a consumer authorised by the managing office to enjoy such tax benefits.

3. Without prejudice to the following paragraph of this Article, in the case of electricity supplies made under a non-attachment, exemption or reduction, they shall be subject to the condition of the taxpayer, for the quantity of electricity (a) without the correct impact of the tax, those consumers who, because they have not communicated to the supplier the exact details of the regularisation within the prescribed time-limits and terms, have been unduly benefited from such tax benefits.

4. In the supply of electrical energy to consumers with a single supply point where a part of the energy supplied is exempt under Article 94.7 of this Law, they shall have the status of consumers. They shall also have the status of taxpayers, those referred to in paragraph 1 (a) of this Article for the electricity acquired for their consumption.

Article 97. Tax base.

It will be constituted by the tax base that would have been determined for the purposes of the Value Added Tax, excluding the quotas of the own Tax on Electricity, for a supply of electrical energy made to (a) the value added tax in the territory of application of the value added tax between persons not related, as laid down in Articles 78 and 79 of Law 37/1992 of 28 December 1992 on value added tax.

Article 98. Liquidable Base.

The liquidable basis will be the result of practicing, if any, on the basis of assessment an 85 percent reduction that will be applicable, provided that the requirements and conditions that are regulated are met, on the amount of electrical energy to be used for any of the following uses:

a) Chemical reduction and electrolytic processes.

b) mineralogical processes. Mineralogical processes are considered to be classified in Division 23 of Regulation (EC) No 1893/2006 of the European Parliament and of the Council of 20 December 2006 establishing the statistical classification of economic activities NACE Revision 2 and amending Council Regulation (EEC) No 3037/90 and certain EC Regulations on specific statistical aspects.

(c) Metallurgical Processes. Metallurgical processes are considered to be related to metal production and preparation, as well as, within the production of metal products, the production of forged pieces, press, die-cut and stretch, laminates and products of Mineral powder, and treatment of surfaces and thermotriatation of smelting, heating, preservation, detente or other heat-treatment.

d) Industrial activities whose consumed electricity represents more than 50 percent of the cost of a product.

For these purposes, the cost of a product is defined as the sum of the total purchases of goods and services plus labor costs plus the consumption of fixed capital. The cost is calculated per unit on average.

The cost of electricity is defined as the actual purchase value of electricity or the cost of electricity production, if generated in the company itself, including all taxes, with the exception of deductible VAT.

e) Agricultural irrigation.

(f) Industrial activities whose purchases or consumption of electricity represent at least 5 percent of the value of the production.

For these purposes it is understood by:

-"Electricity purchases or consumption": the actual cost of the electricity purchased or consumed including all taxes, with the exception of deductible VAT.

-"Production value": shall be constituted by the amount of the business figure, which shall be added to the variation in stocks, in-class products and finished products.

For these purposes, the cost of a product is defined as the sum of the total purchases of goods and services plus labor costs plus the consumption of fixed capital. The cost is calculated per unit on average.

The cost of electricity is defined as the actual purchase value of electricity or the cost of electricity production, if it is generated in the company itself.

Article 99. Tax rate.

1. Without prejudice to paragraph 2 of this Article, the tax shall be required at the rate of 5,11269632 per cent.

2. The quotas resulting from the application of the tax rate laid down in paragraph 1 may not be lower than the following amounts:

(a) EUR 0,5 per megawatt-hour (MWh), when the electricity supplied is intended for industrial use.

b) 1 euro per megawatt-hour (MWh), when the electricity supplied is intended for other uses.

When the condition referred to in this paragraph is not met, the amounts referred to in points (a) and (b) shall be considered as applicable tax rates instead of the one set out in paragraph 1.

3. For the purposes of paragraph 2, the following supplies of electricity for consumption are considered to be intended for industrial uses:

a) Those made in high voltage.

(b) Low-voltage operations for agricultural irrigation.

Article 100. Full quota.

The full quota is the amount resulting from applying to the liquidable base the tax rate that corresponds according to the previous article.

Article 101. Impact.

1. Taxpayers shall have full effect on the amount of the tax on the person for whom the transaction is taxed, with the obligation to bear it in so far as the impact is in accordance with the provisions of this Law, whichever is the existing stipulations between them.

The taxpayers who have passed on the amount of the fees due, according to an interim percentage communicated by the beneficiaries of the reductions referred to in Article 98 of this Law or not (a) the effect of the tax on the basis of the data initially communicated by the beneficiaries of a non-subjection or exemption must, by means of the procedure laid down in regulation, regularise the amount of the passed on or which should have had an impact, once the exact data of the such supplies as set out in the Regulation.

2. The impact of the accrued contributions shall be made on the invoice separately from the other concepts covered by it. In the case of exempt or reduced operations at the liquidable basis, mention shall be made of those circumstances in that document with an indication of the applicable precept.

3. The resulting contributions shall not be affected in the cases referred to in Article 92 (1) (b), where the consumer has the status of a taxpayer, or in the case of liquidation which is the result of acts of inspection and in the indirect estimation of bases.

Article 102. Management rules.

1. The taxpayers for this tax will be obliged to present the corresponding self-payments, as well as to make, at the same time, the payment of the tax liability.

The Minister of Finance and Public Administrations shall establish the procedure and time limit for the presentation of the self-measures referred to in the preceding paragraph.

2. Those who are required to present self-financing by this tax, the representatives referred to in paragraph 4 of this Article, as well as the beneficiaries of the exemptions provided for in Article 94 (5), (6) and (7) of this Law and the reductions referred to in Article 98 shall apply for registration in the territorial register corresponding to the special tax management office of the place where the establishment where they operate or, in its defect, where it radiuses its tax address.

By the Minister of Finance and Public Administrations, the structure of the census of the tax authorities will be established by this tax, as well as the procedure and deadline for the registration of these in the territorial registry.

3. By way of derogation from the two preceding paragraphs, the conditions and conditions for the submission of the information declarations deemed necessary and for the fulfilment of other obligations shall be laid down. of a formal character.

4. Taxpayers not established in Spanish territory, in accordance with the provisions of Article 358 of Council Directive 2006 /112/EC of 28 November 2006 on the common system of value added tax, shall be: required to appoint a natural or legal person with residence in Spain to represent them before the tax authorities in relation to their obligations under this tax, and to make such appointment, duly accredited, with prior to or, at the latest, at the time of the taxable event.

Article 103. Infringements and penalties.

1. In the case of electricity supplies carried out with the application of a non-subjection, exemption or reduction, it constitutes a serious tax breach not to communicate within the prescribed time-limits the exact data, where the no impact or the impact of quotas lower than those from the source.

The basis of the penalty will be the difference between the fees that would have been passed and the ones actually passed on.

The penalty will consist of a 15 percent proportional pecuniary fine.

In these cases, the provisions of Article 188 of Law 58/2003 of 17 December, General Tax, will apply.

The sanction set forth in this article will not apply where the imposition of the penalty by the commission of the tax violation to stop entering the tax liability that should result from a self-settlement will not apply. established in Article 191 of Law 58/2003 of 17 December, General Tax.

2. Failure to comply with the obligation referred to in paragraph 4 of the previous Article shall constitute a serious tax breach and the penalty shall be a fixed pecuniary fine of EUR 1,000.

3. The other tax infringements relating to this tax will be qualified and sanctioned in accordance with the provisions of Law 58/2003 of 17 December, General Tax, without prejudice to the provisions of the previous article.

Article 104. Enabling the State General Budget Law.

The General Budget Law of the State may amend the tax exemptions, reduction and tax rates. "

Nine. An eighth transitional provision is added with the following wording:

" Transient disposition octave. Registration in the territorial register in the Special Tax on Electricity.

The obligation to present autoliquidations for this tax, as well as the beneficiaries of the exemptions and the reduction established in it, that already appear registered in the corresponding territorial register by the Electricity tax, they must not apply for a new registration for this tax. "

Article 4. Amendment of Law 16/2013 of 29 October establishing certain measures in the field of environmental taxation and adopting other tax and financial measures.

Article 5 of Law 16/2013 of 29 October, laying down certain environmental tax measures and adopting other tax and financial measures, is amended as follows:

One. In paragraph five, the numbers 1 are added, passing the current 1 to 6 to be numbered 2 to 7, respectively, and 8, passing the current 7 to number as 9, with the following wording:

" 1. 'final consumer' means the person or entity acquiring the fluorinated greenhouse gases with the tax passed on for resale, incorporation into products, for final use in their facilities, equipment or apparatus, for the manufacture of equipment or apparatus or for the loading, reloading, repair or maintenance of equipment or appliances.

The final consumer condition shall always be the person or entity acquiring the fluorinated greenhouse gases for use in the manufacture of equipment or apparatus, as well as in the loading, reloading, repair or maintenance. of equipment or apparatus and only have the certificate for the handling of equipment with cooling systems of refrigerant charge of less than 3 kilograms of fluorinated gases or for the handling of cold systems employing fluorinated refrigerants intended for the thermal comfort of persons installed in vehicles according to The provisions of Annex I to Royal Decree 795/2010 of 16 June 2010 regulating the marketing and handling of fluorinated gases and equipment based on them, as well as the certification of the professionals who use them.

For these purposes, "vehicles" means any means of transport of persons or goods, except for railways, vessels and aircraft and including mobile machinery for agricultural or industrial use. "

" 8. "Remarketer" means the person or entity who, by virtue of being authorized by the managing office in the terms laid down in regulation, is exempt from the gases which are the subject of the tax for any of the following purposes:

(a) to be delivered to a final consumer, to another person or entity for subsequent marketing in the territorial scope of application of the tax or for its use or dispatch outside the territorial scope of application of the Tax,

(b) be used to carry out a load, recharge, repair or maintenance of equipment or appliances of its customers. "

Two. In paragraph 6, point (1), point (c) is added and the number 2 is amended, with the following wording:

(c) the intra-Community import and acquisition of fluorinated greenhouse gases which are the subject of the tax contained in products whose use is inherently linked to the emissions of those gases; atmosphere, such as aerosols, polyurethane systems and foams and extruded polystyrene, among others. "

" 2. Sales or deliveries of fluorinated greenhouse gases, which involve their direct transmission by the producer, importer or intra-Community acquirer to a destination outside the territorial scope of application of the Directive, shall not be subject to the tax. tax.

They will not be subject to tax either:

-Sales or deliveries, self-consumption or, in the case of point (c) of the preceding number, the intra-Community import or acquisition of fluorinated greenhouse gases with an equal atmospheric warming potential or less than 150.

-The gas losses from the tax resulting from the inaccuracies of the different measuring instruments, provided that it can be established that these losses are within the limits of the weight tolerance specified in the relevant certificate of the measuring instrument, duly approved in accordance with the certification programme established by the International Organisation for Legal Metrology. '

Three. Paragraph 7 is worded as follows:

" Seven. Exemptions:

1. They shall be exempt under the conditions laid down in regulation:

(a) The first sale or delivery made to businessmen who use fluorinated greenhouse gases for resale in the territorial scope of application of the tax provided that they have the status of resellers of Article 5 (5) of Law 16/2013 provides

the establishment of the European Union.

(b) The first sale or delivery to business owners of fluorinated greenhouse gases, including those contained in products, equipment or apparatus, to their dispatch or use outside the territorial scope of application of the tax.

(c) The first sale or delivery to entrepreneurs who use fluorinated greenhouse gases as raw material for their chemical transformation in a process in which these gases are entirely altered in their composition or as raw material for mixtures of other fluorinated gases.

(d) The first sale or delivery made to entrepreneurs who use fluorinated greenhouse gases to be incorporated for the first time into new equipment or appliances.

(e) The first sale or delivery made to entrepreneurs who use fluorinated greenhouse gases for the manufacture of medicinal products that are presented as aerosol dispensers for inhalation.

(f) The first sale or delivery of fluorinated greenhouse gases intended for the reloading of equipment, appliances or installations from which other gases have previously been extracted and have been credited to the waste managers recognised by the competent public authority for destruction, recycling or regeneration. The quantity of gas exempted shall not be higher than that which has been removed from the equipment and delivered to the waste manager.

g) The first sale or delivery of fluorinated greenhouse gases to ships or aircraft carrying out international maritime or air navigation, excluding private pleasure.

For the purposes of the preceding paragraph, it is understood by sea or international air navigation that is carried out from the territorial scope of application of the tax and that it concludes outside of the same or vice versa. International maritime navigation is also considered to be carried out by vessels affected by offshore navigation engaged in the exercise of an industrial, commercial or fishing activity, other than transport, provided that the duration of the navigation, without scale, exceeds forty-eight hours.

2. It shall be exempt by 95%, under the conditions laid down in regulation, for the first sale or delivery to entrepreneurs for the purpose of fluorinated greenhouse gases with an equal or equal atmospheric warming potential. less than 3,500 to be incorporated into fixed fire-extinguishing systems or imported into or acquired in fixed fire-extinguishing systems.

In addition, the first sale or delivery of fluorinated greenhouse gases to officially recognized centers, for exclusively teaching purposes or to centers that perform research functions, will be exempt by 95 percent. as well as testing laboratories of consulting or engineering companies or for the investigation of manufacturers, provided that they do not leave the same or justify their destruction through a waste manager.

The directors of these centers will request the application of this exemption to the management office. In the case where the fluorinated gases are to be used for other uses or leave the centres, the director shall inform the managing office.

The first sale or delivery of fluorinated greenhouse gases destined for the Armed Forces in firefighting equipment will also be exempt by 95 percent.

The Ministry of Defense will request the application of this exemption to the management office. This request shall specify the class and quantity of fluorinated greenhouse gases to be purchased with exemption, in accordance with the requirements laid down. In the event of changes to the circumstances reported in the application, the Ministry of Defence shall inform the management office.

3. Where, as appropriate, the requirements laid down in this Act and regulated for the exemptions provided for in the earlier numbers of this paragraph are complied with mutatis mutandis, self-consumption of fluorinated gases of effect shall be exempt. greenhouse gases and intra-Community imports and acquisitions of fluorinated greenhouse gases referred to in point (c) of paragraph 6 (c) of this Law.

4. By way of derogation from the provisions of numbers 1, 2 and 3 of this paragraph, if the fluorinated greenhouse gases thus acquired are intended for uses other than those generating the right to the exemption, the first sale shall be deemed to have been made. delivery at the time when they are intended for consumption in the territorial scope of application of the tax or used in such uses. '

Four. The number 1 is amended and the number 3 in paragraph 9 is added, which is worded as follows:

" 1. Tax payers manufacturers, importers, intra-Community purchasers, waste managers and resellers who carry out sales or deliveries, imports, intra-Community acquisitions or self-consumption operations subject to the Tax.

(...)

3. In the cases referred to in Article 3 (3) of this Article in which the goods are presumed to have been the subject of sales or deliveries subject to the tax on fluorinated greenhouse gases in the where the destination is not justified, manufacturers, importers, intra-Community purchasers or resellers who make such sales or deliveries shall be considered as contributors. '

Five. The second subparagraph of paragraph 18 is deleted, paragraph 19 shall become paragraph 20 and paragraph 19 shall be worded as follows:

" Nineteen. Special arrangements for the polyurethane sector.

The tax rate to be applied to fluorinated gases intended to produce polyurethane or be imported or acquired in polyurethane already manufactured will be the result of multiplying the tax rate that corresponds to its potential. for atmospheric heating, which contains Article 5 (11), by the coefficient of 0,10. '

Single additional disposition. Procedures for inspection, limited verification and verification of data, in relation to the Value Added Tax on imports of goods.

The procedures for inspection, limited verification and verification of data relating to the Value Added Tax on imports of goods shall be governed by the provisions of Title III of Law 58/2003, December 17, General Tax, with the following specialties:

(a) The procedures referred to in this provision shall be limited in scope to the inspection, verification, investigation and verification of data of the tax obligations derived exclusively from the import operations.

In the case of the inspection procedure, the scope set out in the preceding paragraph shall not be extended under Article 149 of the General Tax Law.

(b) Where the shares settled as a result of the above proceedings relate to import transactions carried out by taxable persons, at the time of their implementation, to the system of deferred payment in the Article 167 (2) of Law 37/1992, of 28 December, of the Value Added Tax, the income of those shall be effected by means of the said system of deferral.

Single transient arrangement. Special status of the entity group.

The entities which, upon the entry into force of this Law, are subject to the special arrangement of the group of entities, which do not comply with the new binding requirements referred to in Article 1 (30) and (3) this Act may continue to be subject to such a scheme until 31 December 2015, subject to the binding requirements which are due in accordance with the rules in force prior to the entry into force of this Law.

Single repeal provision. Reimbursement of the Value Added Tax and the Indirect General Tax on imports of goods.

As of 1 April 2016, the single additional provision of Law 9/1998 of 21 April amending Law No 37/1992 of 28 December of the Value Added Tax and paragraph 14 of the Treaty is hereby repealed. Article 9 of Law 66/1997, of December 30, of Fiscal, Administrative and Social Order Measures.

Final disposition first. Adaptation of the Law regulating the Indirect General Tax Canarian and the concept of rehabilitation for the purposes of the materialization of the Reserve for Investments in the Canary Islands, to the judgment of the Constitutional Court 164/2013, of 26 of September.

First. With effect from January 1, 2010 and indefinite validity, the following amendments are introduced in Law 20/1991 of 7 June, amending the fiscal aspects of the Fiscal Economic Regime of the Canary Islands:

One. Article 14 (11) is amended, which is worded as follows:

" 11. Imports of goods whose overall value does not exceed EUR 22.

Except as provided in the preceding paragraph:

(a) Alcoholic products falling within CN codes 22.03 to 22.08 of the Customs Tariff.

b) Perfumes and colony waters.

c) The raw or manufactured tobacco. "

Two. Article 17 (2), paragraph 2, is amended as follows:

" 2. The transport referred to below, by the part of the route which runs through the territory of application of the tax as defined in Article 3 of this Law:

(a) The carriage of passengers, whatever their addressees.

(b) The transport of goods where the consignee is not an employer or professional acting as such. "

Second. With effect from January 1, 2011 and indefinite validity, the following amendments are introduced in Law 20/1991 of 7 June, amending the fiscal aspects of the Fiscal Economic Regime of the Canary Islands:

One. Article 11, number 4, is amended as follows:

" 4. Deliveries of goods to duly recognised bodies which send them definitively to the peninsula, the Balearic Islands, Ceuta, Melilla, any other Member State of the European Community or to export them definitively to third countries the framework of their humanitarian, charitable or educational activities, prior to recognition of the right to exemption in the form that is regulated.

However, when the person who delivers the goods referred to in the preceding paragraph of this issue is a Public Ente or a private establishment of a social character, the Canary Islands ' Tax Administration may be asked to refund of the input tax which could not be deducted in full on the basis of the justification of the amount within three months of such deliveries being made. '

Two. Article 12, number 7, is amended as follows:

" 7. Supplies of goods and services to international bodies recognised by Spain or to members with diplomatic status of such bodies or to their technical and administrative staff, within the limits and with the conditions laid down in regulations or established in the International Conventions.

In particular, the supply of goods and services to the European Community, the European Atomic Energy Community, the European Central Bank or the European Bank shall be included in this paragraph. Investments, or to bodies set up by the Communities to which the Protocol of 8 April 1965 applies on the privileges and immunities of the European Communities, within the limits and under the conditions of that Protocol and to agreements for their application or to the host agreements, provided that such distortions do not result in distortions of competition. the competence. "

Three. Article 14 (7), and Article 14 (1) and Article 9 (9) of the same Article are amended as follows:

"1.7. º Currency, banknotes and coins that are legal means of payment, with the exception of coins and notes of collection and of the pieces of gold, silver and platinum."

" 9. Imports effected by international bodies recognised by Spain and those carried out by its members with diplomatic status and its technical and administrative staff, with the limits and under the conditions laid down in regulation or established in the International Conventions by which such bodies are established or in the Agreements on the premises of such bodies.

In particular, imports of goods made by the European Community, the European Atomic Energy Community, the European Central Bank or the European Investment Bank, or by bodies, shall be exempt from the tax. established by the Communities to which the Protocol of 8 April 1965 applies on the privileges and immunities of the European Communities, within the limits and in accordance with the conditions of that Protocol and the arrangements for their the application or the host agreements, provided that such exemption does not lead to distortions of competition. '

Four. Article 31 (3), paragraph 3, is amended as follows:

" 3. ° The original invoice or the accounting justification of the operation issued by the person who carries out a supply of goods or a supply of services to the recipient, taxable person, in the cases referred to in the paragraph 2. of Article 19 (1) and Article 58 ter.6 of this Law, provided that the fee payable for such delivery or benefit is duly declared in the declaration-settlement referred to in Article 59.1 (f) of Law 20/1991.

In the case of substitution referred to in Article 25 (6) of Law 19/1994, of July 6, the document of entry of the quota. "

Five. Article 32 is amended as follows:

" Article 32. Birth of the right to deduct.

The right to the deduction is born at the time the deductible fees are paid.

However, in the case of substitution referred to in Article 25 (6) of Law 19/1994, of July 6, the right to deduction is born at the time the quota is entered. "

Six. Article 33, number 4, is amended as follows:

" 4. The deductible fees, as well as the tax burden implicit in the purchases from retail traders, shall be deemed to be supported at the time when the employer or professional who endured them receives the corresponding invoice or other documents justification for the right to deduct.

If the accrual of the tax is incurred at a time after receipt of the invoice, such fees shall be deemed to be supported when they become due.

In the case of substitution referred to in Article 25 (6) of Law 19/1994, of 6 July, the quotas shall be deemed to be supported at the time when they are entered. "

Seven. A number 8 is added to Article 48, which is worded as follows:

" 8. In the case of employers or professionals established in a Member State of the European Community other than Spain, the application must be submitted by electronic means via the electronic portal provided for by the Member State in the they are established. "

Eight. Article 59 (1) (c) is amended, which is worded as follows:

" (c) Keep invoices received, accounting documents and copies of invoices issued, including by electronic means, during the period of limitation of the tax.

When the documents referred to in the preceding paragraph relate to acquisitions for which the tax has been incurred or satisfied, the deduction of which is subject to a period of regularisation, shall be retained. during the period of regularisation corresponding to those quotas and the following four years. '

Third. With effect from 1 January 2011 and until 31 December 2014, paragraph 3 (a) of Article 17 (3) of Law No 20/1991 of 7 June 1991 amending the tax aspects of the Economic and Social Committee of the European Communities is amended. The Canary Islands, which is worded as follows:

" (a) The services listed below where the recipient of the services is established or has his habitual residence or residence outside the European Union:

The disposals and concessions of copyrights, patents, licenses, trademarks and other intellectual or industrial property rights, as well as any other similar rights.

The assignment or grant of trade funds, exclusive of purchase or sale or of the right to exercise a professional activity.

The advertising.

Those for advice, audit, engineering, study cabinet, lawyers, consultants, accounting or tax experts and other similar, with the exception of those referred to in point Three (1) Article.

Data processing and the provision of information, including procedures and experiences of a commercial nature.

Translation, correction or composition of texts, as well as those provided by interpreters.

Insurance, reinsurance and capitalization, as well as financial services, cited respectively by Article 10, number 1, paragraphs 16. and 18. of this Law, including those that are not exempt, with the exception of rental security boxes.

The personnel assignment.

The dubbing of films.

Leases of movable tangible property, with the exception of those for which any means of transport and containers are intended.

The provision of access to natural gas, electricity, heating or cooling systems, and their transportation or transmission through such systems, as well as the provision of other services directly related to any of the services included in this paragraph.

The obligations of not providing, in whole or in part, any of the services listed in this issue. "

Fourth. For the purposes of the tax periods initiated from 1 January 2010, points A and C of Article 27 (4) of Law 19/1994 of 6 July 1994 amending the Economic and Fiscal Regime of the Canary Islands, which are hereby amended, are hereby amended. written as follows:

" A. Initial investments consisting in the acquisition of new assets from the fixed assets or intangible assets as a result of:

Creating an establishment.

The extension of an establishment.

Diversifying the activity of an establishment for the development of new products.

The substantial transformation in the production process of an establishment.

Investments in soil, built or not, shall also be considered to be initial, provided that they have not previously benefited from the scheme provided for in this Article and are affected:

To the promotion of protected housing, where appropriate this qualification according to the provisions of Decree 27/2006, of March 7, for which the actions of the Plan of Housing of the Canary Islands are regulated, and are destined to the leasing by the sponsoring company.

The development of industrial activities included in divisions 1 to 4 of the first section of the rates of the Tax on Economic Activities, approved by the Royal Legislative Decree 1175/1990, of 28 September, by The rate of duty and the instruction of the Tax on Economic Activities.

To the commercial zones located in an area whose tourist offer is in decline to specify of integrated interventions of rehabilitation of urban areas.

To the tourist activities regulated in Law 7/1995, of 6 April, of the Tourism of the Canary Islands, whose acquisition is aimed at the rehabilitation of a tourist establishment.

To the sole effects of understanding included in the amount of the materialization of the Reserve the value corresponding to the soil, will be considered works of rehabilitation the actions directed to the renovation, enlargement or improvement of tourist establishments, provided that they meet the conditions necessary to be incorporated into the tangible fixed asset as the largest value of the property.

In the case of tourist establishments located in an area whose tourist offer is in decline, to specify of integrated interventions of rehabilitation of urban areas, according to the terms in which it is defined in the guidelines for the general management of the Canary Islands, approved by Law 19/2003 of 14 April, approving the guidelines for general planning and the guidelines for the management of tourism in the Canary Islands, irrespective of the amount of such actions.

In the case of tourist establishments located outside the areas whose tourist offer is in decline, provided the cost of such performances exceeds 25 percent of the establishment's cadastral value, discounted the proportional portion corresponding to the ground.

By means of transport elements, they must be used for the internal use of the company in the Canary Islands, as determined in paragraph 5 of this Article, without being able to be used for the provision of transport services to third parties.

In the case of intangible fixed assets, it must be rights of use of property, industrial or intellectual, unpatented knowledge, in terms that are regulated, and administrative concessions, and meet the following requirements:

Only be used in the establishment that meets the conditions indicated in this letter.

Be depreciable.

Being acquired from third parties in market conditions. In the case of administrative concessions, they shall be understood to be acquired under market conditions where they are the subject of a competitive competition procedure.

Appear in the company asset.

Dealing with taxable persons who satisfy the conditions of Article 108 of the recast of the Companies Tax Act, in the tax period in which the benefit is obtained from which the reserve is made, the investment may consist of the acquisition of used fixed assets, provided that the assets acquired have not previously benefited from the scheme provided for in this Article. In the case of soil, the conditions laid down in this letter must be met in any case.

Reglamentarily will determine the terms in which it is understood that the creation or expansion of an establishment and the diversification and substantial transformation of its production occurs. "

" C. The acquisition of assets of the fixed assets or intangible assets that cannot be considered as an initial investment for not meeting any of the conditions set out in the preceding letter A, the investment in assets that contribute to the improvement and protection of the environment in the Canary Islands, as well as research and development expenditure which is determined to be determined.

Dealing with passenger transport vehicles by sea or by road, should be dedicated exclusively to public services in the field of functions of general interest that correspond to public needs of the Canary Islands. For soil, built or not, it must be affected:

To the promotion of protected housing, where appropriate this qualification according to the provisions of Decree 27/2006, of March 7, for which the actions of the Plan of Housing of the Canary Islands, destined to the leasing by the sponsoring company.

The development of industrial activities included in divisions 1 to 4 of the first section of the rates of the Tax on Economic Activities, approved by the Royal Legislative Decree 1175/1990, of 28 September, by The rate of duty and the instruction of the Tax on Economic Activities.

To the commercial zones located in an area whose tourist offer is in decline to specify of integrated interventions of rehabilitation of urban areas.

To the tourist activities regulated in Law 7/1995, of 6 April, of the Tourism of the Canary Islands, whose acquisition is aimed at the rehabilitation of a tourist establishment.

To the sole effects of understanding included in the amount of the materialization of the Reserve the value corresponding to the soil, will be considered works of rehabilitation the actions directed to the renovation, enlargement or improvement of tourist establishments, provided that they meet the conditions necessary to be incorporated into the tangible fixed asset as the largest value of the property.

In the case of tourist establishments located in an area whose tourist offer is in decline, to specify of integrated interventions of rehabilitation of urban areas, according to the terms in which it is defined in the guidelines for the general management of the Canary Islands, approved by Law 19/2003 of 14 April, approving the guidelines for general planning and the guidelines for the management of tourism in the Canary Islands, irrespective of the amount of the actions.

In the case of tourist establishments located outside the areas whose tourist offer is in decline, provided the cost of such performances exceeds 25 percent of the establishment's cadastral value, discounted the proportional part corresponding to the ground. "

Final disposition second. Competence title.

This Law is adopted pursuant to the provisions of Article 149.1.14. of the Constitution, which attributes to the State the competence in the field of general finance.

Final disposition third. Incorporation of European Union law.

This Law incorporates into Spanish law Directive 2008 /8/EC of the Council of 12 February 2008 amending Directive 2006 /112/EC as regards the place of the provision of services, the Directive 2013 /43/EU of 22 July 2013 amending Directive 2006 /112/EC on the common system of value added tax as regards the optional and temporary application of the investment mechanism of the taxable person to certain supplies of goods and services liable to be covered by fraud, Directive 2013 /61/EU, 17 December 2013 amending Directives 2006 /112/EC and 2008 /118/EC as regards the French outermost regions and, in particular, Mayotte, and Council Directive 2003 /96/EC of 27 October restructuring on the arrangements for the taxation of energy products and electricity.

Final disposition fourth. Regulatory development.

The Government is empowered to dictate, in the field of its competences, the regulatory provisions necessary for the development and implementation of this Law.

Final disposition fifth. Entry into force.

This Law shall enter into force on 1 January 2015, with the exception of the first provision, which shall enter into force on the day following that of its publication in the Official Gazette of the State. However:

(a) The provisions of paragraphs 10, twenty-nine, thirty and forty-one of the first article, the latter only in respect of the amendment of Article 124 (2) and the fifth paragraph of Article 124 (2) of the Treaty. Annex to Law 37/1992, respectively, shall apply from 1 January 2016.

(b) The provisions of Article 1 (19) and (5) of the second Article shall apply from 1 April 2015.

(c) The provisions of paragraphs 16, 17, 18 and 19 of the second paragraph shall have effect from 1 July 2014.

(d) The provisions of paragraphs 1, 2 and 4 of Article 4 shall apply from 1 January 2014.

Therefore,

I command all Spaniards, individuals and authorities, to keep and keep this law.

Madrid, 27 November 2014.

FELIPE R.

The President of the Government,

MARIANO RAJOY BREY