Order Hap/1846/2014, Of 8 October, Amending The Order Hap/2194/2013, Of 22 November, Which Regulates The Procedures And Conditions For The Submission Of Certain Self-Assessments And Declarations Infor...

Original Language Title: Orden HAP/1846/2014, de 8 de octubre, por la que se modifica la Orden HAP/2194/2013, de 22 de noviembre, por la que se regulan los procedimientos y las condiciones generales para la presentación de determinadas autoliquidaciones y declaraciones infor...

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Since in 1998 was implemented for the first time the telematic presentation of statements, the tax agency has promoted as far as possible this way of presentation, permanently increasing the statements and self-assessments likely to occur electronically, so that at present much of the same can, or even must be submitted online.

In keeping with this line of action is adopted the agenda HAP/2194/2013, of 22 November, which regulates the procedures and conditions for the submission of certain self-assessment and information of nature tax declarations, whose primary objective was to reduce as much as possible the presentation on role of the self-assessments and declarations information while it also enhance new ways of presentation based on defined not advanced electronic signature systems in the Resolution of 17 November 2011, of the Presidency of the State Agency for tax administration, which are approved identification and authentication systems other than the advanced electronic signature to interact electronically with the IRS, as well as the submission of self-assessment by using printed paper generated exclusively through the use of the print service developed for this purpose by the Inland Revenue in its electronic Office (predeclaracion) or in the course of the annual declaracion-resumen of the value added tax and the annual statement of operations with third parties entities that applicable law 49/1960 of 21 July on horizontal property, by sending an SMS text message when it has been obtained by means of the aid programme prepared by the tax agency using the print service through its electronic site.

According to the principles which had the approval of the order HAP/2194/2013, of 22 November, and in order to facilitate and make simpler the presentation of statements electronically to the tax obligation, has been considered convenient to introduce a new system of presentation based on the use of recognized electronic certificate alternative to the advanced electronic signature thereby eliminating certain operations that it has become clear in practice were technically complex. Thus the only citizen need an electronic certificate recognized satisfying the conditions established law 59/2003, of 19 December, electronic signature, that is permissible by the Agencia Estatal de Administración Tributaria according to legislation at any time.

On the other hand, following the same line of simplification, widened the possibility of using the sending of an SMS message as a form of presentation to the model 190, corresponding to entities which applicable law 49/1960 of 21 July on horizontal property. Also removed the restriction that existed in terms of the number of records for the presentation of informational statements of individuals using the signature with password in a prior registration as a user, referred to in primero.3.c) and developed in annex III of the decision of November 17, 2011 of the Presidency of the State tax administration agency by which various advanced electronic signature identification and authentication systems are approved to interact electronically with the aforementioned tax agency.

The competence to adopt models and standard systems of presentation of the self-assessment and information statements is established in paragraph 3 of article 98 of the Act 58/2003, of December 17, General tax. Also, the regulation of the telematic presentation of self-assessments and tax returns is collected article 98.4 of the aforementioned General tax law.

Development of these standards and, in the specific field of reporting obligations, article 30 (2) of the General Regulation of the activities and procedures of tax inspection and management and development of the common standards of application of excise procedures, approved by the Royal Decree 1065 / 2007, of 27 July, establishes that , in the scope of powers of the State, the Minister of finance and public administration will approve models of declaration which, for that purpose, must be submitted, the place and deadline for submission and the assumptions and conditions in which the obligation must comply by directly readable by computer or telematic means.

In addition, article 117 of the General Regulation of the activities and procedures of tax inspection and management and development of the common standards of application of excise procedures, approved by the Royal Decree 1065 / 2007, of 27 July, enables the Minister of economy and finance to determine cases and conditions in which the tax required must submit by telematic means his statements self-assessments, communications, applications and any other document with tax significance.

Habilitation to the aforementioned finance and economy Minister should be understood conferred today to the Minister of finance and public administration, in accordance with the provisions in article 5 and the second final provision of the Royal Decree of 1823 / 2011, of 21 December, which is restructuring the ministerial departments.

By virtue, I have: single article. Modification order HAP/2194/2013, of 22 November, which regulates the procedures and conditions for the submission of certain self-assessment and information statements of a tax nature.

Modifies the order HAP/2194/2013, of 22 November, which regulates the procedures and conditions for the submission of certain self-assessment and information statements of a tax nature, in the following terms.

One. Letters are changed to) and (d)) of article 2 which are worded as follows: «to) electronic filing over the Internet, which can be performed by: 1st advanced electronic signature or a system for the identification and authentication, in both cases using a recognized electronic certificate issued according to the conditions established law 59/2003, of 19 December» , electronic signature that is permissible by the Agencia Estatal de Administración Tributaria according to legislation at any time.

2nd in the case of forced tax natural persons, except in the case of any of the cases set out in article 3(1) of this order, also may be presentation by signing with Passkey system in a prior registration as a user, referred to in primero.3.c) and developed in annex III of the decision of November 17, 2011 of the Presidency of the State tax administration agency by which various advanced electronic signature identification and authentication systems are approved to interact electronically with the aforementioned tax agency.

«(d) in what refers to the tax on the income of the physical people, the presentation of the Declaration also may be through the aid program developed by the State tax administration agency or through confirmation of the draft declaration in accordance with the procedure established in the annual ministerial order of adoption of the model of the physical persons income tax.»

Two. Amending article 3 which is worded as follows: «article 3. Self-assessments of mandatory electronic filing over the Internet.

1 electronic online filing provided for by article 2.a) 1st of this order, based on electronic certificates recognized, will be mandatory for those forced tributaries which have the character of public administration or are registered in the register of large companies regulated in paragraph 5 of article 3 of the General rules of proceedings and procedures of tax inspection and management and development of standards common procedures of application of taxes, approved by the Royal Decree 1065 / 2007, of 27 July, (are attached to the Central delegation of large taxpayers either are the Corporation or limited liability company.

These effects will have the character of public administration entities defined in paragraph 2 of article 3 of the revised text of the Public Sector Contracts Act, approved by Royal Legislative Decree 3/2011, from 14 November.

Also, electronic filing over the Internet established in article 2.a) 1 of this order, based on electronic certificates recognized, shall be required, in any event, the self-assessments of the value added tax from those forced tax whose settlement period to match the calendar month, in accordance with paragraphs 1, 2nd, 3rd and 4th of the article 71.3 of the regulation of the value added tax approved by the Royal Decree 1624 / 1992, 29 December, and in the case of the model 430 "tax on insurance premiums. Statement-settlement", anyone who is the obligor to your presentation.


2 will also have mandatory electronic filing over the Internet, with any of the systems provided for in article 2.a)) and (c) of this order in the presentations for the physical personal income tax and the wealth tax to be paid by individuals who must make the Declaration of the wealth tax.

(3. Los obligados tributarios que deban utilizar obligatoriamente la presentación electrónica de las autoliquidaciones por medio de alguno de los sistemas previstos en el artículo 2.a) 1 of this order may not be used other forms of electronic filing, unless the approving order of the corresponding model of autoliquidación this provided it. "

3. Amending article 5 which is worded as follows: «article 5. Presentation of the statements of the model 100 obtained in printed paper through the aid program.

The procedure and places of presentation of the statements of the 100 model of the income tax of individuals obtained in printed paper through the programme of support for the presentation of the Declaration developed by the IRS, will be generally indicated in the previous article 4 of this order, without prejudice to the peculiarities established in the annual ministerial order of adoption of the model of the income tax of the Natural persons, with the following specialties: to) not necessary Internet connection in order to obtain valid printed statements for submission.

(b) the statements must be submitted in the return envelope "Program help», approved in the order EHA/702/2006, of March 9, to approve the models of tax on physical persons income and tax on heritage, year 2005, establish the procedure for referral of the draft statement of the tax on the income of physical persons and the conditions for confirmation or subscription determine the place, form and time limits for presentation of them, as well as the General conditions and the procedure for submission by telephone or electronic means.

(c) not be must be completed manually the data of the number of identification Fiscal (NIF) of the taxpayer.»

Four. The letter b is modified) of paragraph 2 of article 6 which is worded as follows: «b) to perform electronic filing over the Internet in accordance with any of the systems referred to in article 2.a) 1 of this order, based on recognized digital certificates, the taxpayer must have an electronic certificate, which may be associated with the electronic national identity document (DNI) or any other qualified electronic certificate that» According to legislation at all times, be admissible by the tax agency.

(Cuando la presentación electrónica se realice utilizando alguno de los sistemas establecidos en el artículo 2.a) 1 of this order, based on electronic certificates recognized by proxies or by duly authorized, social partners will be these people who must have your electronic certificate recognized, on the terms laid down in the preceding paragraph. '

5. The letter c is modified) article 7 which is worded as follows: «c) shall then transmit the autoliquidación using any of the systems referred to in article 2.a) of this order.»

If the presenter is duly authorized social contributor, will be required to make the presentation using the system referred to in article 2.a) 1 of this order, using your own qualified electronic certificate.

Still, in the event of presentation of the self-assessments using the system referred to in point (c)) of article 2 of this order, the taxpayer must obtain the number of reference complete (NRC) of the collaborating institution in a direct way, electronically either by going to their offices, and proceed to transmit the autoliquidación through the appropriation of the identification number Fiscal (NIF) of the taxpayer or forced tax the number of reference complete (NRC) and the number or reference numbers eraser or the fiscal data previously provided by the tax agency.»

6. The letter c is modified) article 8 which is worded as follows: «c) shall then transmit the autoliquidación using any of the systems referred to in article 2.a) of this order.»

If the presenter is duly authorized social contributor, will be required to make the presentation using the system referred to in article 2.a) 1 of this order, using your own qualified electronic certificate.

(No obstante, en el supuesto de presentación de las autoliquidaciones mediante el sistema previsto en el artículo 2.c) of this order, the taxpayer shall transmit the autoliquidación through the allocation of the number of tax identification (NIF) of the required tax or forced tax and the corresponding number or reference numbers the draft or the fiscal data previously supplied by the IRS. "

7. The letter c is modified) of paragraph 1 of article 9 which is worded as follows: «c) shall then transmit the autoliquidación with any of the systems referred to in article 2.a) of this order.»

If the presenter is duly authorized social contributor, will be required to make the presentation using the system referred to in article 2.a) 1 of this order, using your own qualified electronic certificate.

Still, in the event of presentation of the self-assessments using the system referred to in article 2.c) of this order, the taxpayer must obtain the number of reference complete (NRC) corresponding to the partial payment of the collaborating institution in a direct way, electronically either by going to their offices and proceed to transmit the autoliquidación through the appropriation of the identification number Fiscal (NIF) of the taxpayer or forced tax the number of full reference (NRC) and the corresponding number or reference numbers eraser or the fiscal data previously provided by the tax agency.»

8. The letter b is modified) of paragraph 2 of article 9 which is worded as follows: «b) will then proceed to transmit the autoliquidación with any of the systems referred to in article 2.a) of this order. "

If the presenter is duly authorized social contributor, will be required to make the presentation using the system referred to in article 2.a) 1 of this order, using your own qualified electronic certificate.

(No obstante, en el supuesto de presentación de las autoliquidaciones mediante el sistema previsto en el artículo 2.c) of this order, the taxpayer shall transmit the autoliquidación through the allocation of the number of tax identification (NIF) of the required tax or forced tax and the corresponding number or reference numbers the draft or the fiscal data previously supplied by the IRS. "

9. The letter c is modified) of paragraph 1 of article 10 which is worded as follows: «c) shall then transmit the autoliquidación with any of the systems referred to in article 2.a) of this order.»

If the presenter is duly authorized social contributor, will be required to make the presentation using the system referred to in article 2.a) 1 of this order, using your own qualified electronic certificate.

Still, in the event of presentation of the self-assessments using the system referred to in article 2.c) of this order, the taxpayer must obtain the number of reference complete (NRC) corresponding to the partial payment of the collaborating institution in a direct way, electronically either by going to their offices and proceed to transmit the autoliquidación through the appropriation of the identification number Fiscal (NIF) of the taxpayer or forced tax the number of full reference (NRC) and the corresponding number or reference numbers eraser or the fiscal data previously provided by the tax agency.»

10. The letter b is modified) of paragraph 2 of article 10 which is worded as follows: «b) will then proceed to transmit the autoliquidación with any of the systems referred to in article 2.a) of this order. "

If the presenter is duly authorized social contributor, will be required to make the presentation using the system referred to in article 2.a) 1 of this order, using your own qualified electronic certificate.

(No obstante, en el supuesto de presentación de las autoliquidaciones mediante el sistema previsto en el artículo 2.c) of this order, the taxpayer shall transmit the autoliquidación through the allocation of the number of tax identification (NIF) of the required tax or forced tax and the corresponding number or reference numbers the draft or the fiscal data previously supplied by the IRS. "

Eleven. The letter b is modified) article 11 which is worded as follows: «b) will then proceed to transmit the autoliquidación with any of the systems referred to in article 2.a) of this order. "


If the presenter is duly authorized social contributor, will be required to make the presentation using the system referred to in article 2.a) 1 of this order, using your own qualified electronic certificate.

(No obstante, en el supuesto de presentación de las autoliquidaciones mediante el sistema previsto en el artículo 2.c) of this order, the taxpayer shall transmit the autoliquidación through the allocation of the number of tax identification (NIF) of the required tax or forced tax and the corresponding number or reference numbers the draft or the fiscal data previously supplied by the IRS. "

12. The letters amending a) and b) of article 12 which are worded as follows: «a) electronic filing over the Internet, which can be performed by: 1st advanced electronic signature or a system for the identification and authentication, in both cases using a recognized electronic certificate issued according to the conditions established law 59/2003, of December 19» , electronic signature resulting allowable by the IRS according to legislation at any time.

(2nd in the case of forced tax natural persons and for the 038, 180, 182, 187, 188, 190, 193, 198, 296, 345, 347, 349 and 720 models, except in the cases referred to in article 13(1) of this order, also the presentation by signing with password prompt can be made in a prior registration as a user referred to in primero.3.c) and developed in annex III of the resolution of 17 November 2011 of the Presidency of the State Agency for tax administration, which various advanced electronic signature identification and authentication systems are approved to interact electronically with the aforementioned tax agency.

(b) in addition, in the course of the annual declaracion-resumen of the value added tax, model 390 and the annual statement of operations with third parties, 347 model or the model 190 «withholdings and payments on account of tax on the income of physical persons. Performances of the work and economic activities, awards and certain capital gains and rental charges. Annual overview», correspondientes corresponding the last two entities that may apply the law 49/1960 of 21 July, on the property tax, provided that it does not exceed 15 records that have been obtained through the use of the service developed for this purpose by the State tax administration agency in its electronic office and with the exception of the cases referred to in article 13(1) of this order the electronic filing of the Declaration may also be effected by sending an SMS message.

13. Amending article 13 which is worded as follows: «article 13. Informative statements of mandatory electronic filing over the Internet.

1 electronic online filing using one of the systems provided for in article 12.a) 1st, based on electronic certificates recognized, will be mandatory for all statements information of those forced tax which, though having the character of public administration, are well attached to the Central delegation of major contributors or to some of the great companies of the State tax administration agency management units , either have the form of a corporation or limited liability company, as well as, in the course of the annual declaracion-resumen of the value added tax, model 390, corresponding to required tax whose settlement period to match the calendar month, in accordance with paragraphs 1, 2nd, 3rd and 4th of the article 71.3 of the regulation of the value added tax approved by the Royal Decree 1624 / 1992, 29 December, and on the assumptions of the model 194 "tax on the income of natural persons, corporate income tax and tax on income of non-residents (permanent establishments)." Withholdings and payments on account of income from capital and income derived from the transmission, repayment, refund, Exchange or conversion of any kind of representative of the uptake and utilization of non-capital assets. Annual summary", and the model 480 'Declaracion-resumen annual of the tax on insurance premiums", anyone who is the obligor to your presentation.

With the exception of the provisions of the preceding paragraph, in the event of forced tax individuals and in relation to the model 720, "Reporting Declaration on goods and rights situated abroad", is mandatory electronic filing over the Internet being able to use any of the forms of presentation laid down in article 12.a) of this order.

These effects will have the character of public administration entities defined in paragraph 2 of article 3 of the revised text of the Public Sector Contracts Act approved by Royal Legislative Decree 3/2011, from 14 November.

(2. Los obligados tributarios que deban utilizar obligatoriamente la presentación electrónica de las declaraciones informativas utilizando alguno de los sistemas previstos en el artículo 12.a). 1 of this order, based on electronic certificates recognized, may not be used other forms of electronic filing, unless the approving order of the corresponding model of disclosure statement so specified it.»

Fourteen. Amending the first paragraph of article 14 which is worded as follows: «the tax obligors who opt for the presentation of the annual declaracion-resumen of the value added tax, model 390, or entities to which applicable law 49/1960 of 21 July on horizontal property, performing the presentation of the annual statement of operations with third parties» , model 347 or 190 model "withholdings and payments on account of tax on the income of natural persons. Performances of the work and economic activities, awards and certain capital gains and rental charges. «Annual summary", by sending an SMS message to that effect addressed to the IRS must follow the following procedure: ' fifteen. The letter b is modified) of paragraph 2 of article 16 which is worded as follows: «b) to perform electronic filing using one of the systems provided for in article 12.a) 1 the taxpayer must have a qualified electronic certificate, which may be associated with the electronic national identity document (DNI) or any other qualified electronic certificate that» According to legislation at all times, be admissible by the tax agency.

Where electronic filing described in the preceding paragraph is carried out by proxies or by duly authorized social partners, shall they who must have your qualified electronic certificate.'

Sixteen. The letter b is modified) of paragraph 1 of article 17, which is worded as follows: «b) below shall transmit the declaration using any of the systems provided for in article 12.a) 1 of this order.»

If the presenter is a person or entity authorized to submit declarations on behalf of third parties, will be required to make the presentation using the system described in article 12.a) 1 of this order, using your own qualified electronic certificate.

However, except in the cases referred to in article 13.1 of this order which is mandatory the presentation based on recognized electronic certificates, electronic filing over the Internet of the disclosure statement may also be using the form described in the article 12.a) 2 of this order, or by sending an SMS message in the event of the annual declaracion-resumen of the value added tax , model 390, and the annual statement of operations with third parties, 347 model, or model 190 «withholdings and payments on account of tax on the income of physical persons. Performances of the work and economic activities, awards and certain capital gains and rental charges. «Annual review», corresponding the last two entities to which applicable law 49/1960 of 21 July on horizontal property.»

Seventeen. Paragraph first amending paragraph 2 of the single transitional provision which is drawn up as follows: «(2. Hasta el 1 de enero de 2015 no será aplicable lo dispuesto en el apartado 2.º de la letra a) of article 2 of this order the following models of autoliquidación, maintaining its current forms of presentation: "sole final provision. Entry into force.

This order shall enter into force the day following its publication in the «Official Gazette» and shall apply: to) to the informative declarations and models of autoliquidación 100 and 714 whose regulatory deadline starts from the day 1 January 2015.

(b) to the rest of the self-assessment referred to in paragraph 2 of article 1 of the order HAP/2194/2013, of 22 November, and models of disclosure statement 038, 340 and 349 whose settlement period starts from 1 January 2015.

(c) in the case of models 200 and 220, to presentations using the models of declaration approved by the corresponding ministerial order for the years 2013 and following.

Madrid, 8 October 2014.-the Minister of finance and public administration, Cristóbal Montoro Romero.

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