Since the telematic presentation of declarations has been implemented for the first time in 1998, the tax office has provided this means of presentation as much as possible, increasing the number of declarations and autoliquidations likely to be submitted by electronic means, so that they can, at present, be presented by the Internet.

In line with this line of action, Order HAP/2194/2013 of 22 November 2013, which regulates the general procedures and conditions for the submission of certain autoliquidations and Information declarations of a tax nature, the primary objective of which was to reduce as much as possible the paper presentation of the autoliquidations and information declarations, while new avenues of presentation were also enhanced. based on the non-advanced electronic signature systems as defined in the Resolution of 17 November 2011, of the Presidency of the State Administration of Tax Administration, through which identification and authentication systems other than the advanced electronic signature are approved to interact electronically with the Tax Agency, thus as the presentation of autoliquidations by printed paper generated exclusively by the use of the printing service developed for these purposes by the Tax Agency in its electronic headquarters (pre-declaration) or, in the case of the annual summary of the value added tax and the declaration Annual operations with third parties of entities to which Law 49/1960 of 21 July on horizontal ownership is applicable, by sending an SMS message when it has been obtained by means of the aid programme drawn up by the Tax Agency using the printing service through its Electronic Headquarters.

In accordance with the principles that founded the approval of Order HAP/2194/2013, of November 22, and in order to facilitate and make it easier to submit declarations by electronic means to the obligated (a) a new system of presentation based on the use of recognised electronic certificates alternative to the advanced electronic signature has been considered appropriate, thereby eliminating certain operations which have been implemented in practice This was clearly a complex one. In this way, the citizen only needs to have an electronic certificate recognized that meets the conditions established by Law 59/2003 of 19 December, of Electronic Signature, which is admissible by the State Administration Agency Tax in accordance with current regulations.

On the other hand, following the same line of simplification, the possibility of using the sending of an SMS message as a form of presentation to model 190, corresponding to entities to which the Law is applicable, has been extended. 49/1960, of 21 July, on horizontal property. In addition, the restriction on the number of records for the submission of information statements of natural persons using the signature system with access key on a prior record as a user has been removed. set out in paragraph 3.c) and developed in Annex III to the Resolution of 17 November 2011 of the Presidency of the State Agency for Tax Administration, approving identification and authentication systems other than the advanced electronic signature to be electronically related to the said Agency Tax.

Competition to approve standard models and systems for the presentation of self-published statements and information statements is set out in Article 98 (3) of Law 58/2003 of 17 December 2003. Tax. Likewise, the regulation of the telematic presentation of autoliquidations and tax declarations is found in article 98.4 of the aforementioned General Tax Law.

How to develop these standards and, in the specific field of reporting obligations, Article 30 (2) of the General Regulation of tax and development management and inspection procedures and procedures the common rules of the procedures for applying the taxes, approved by Royal Decree 1065/2007 of 27 July 2007, provides that, in the field of State competence, the Minister of Finance and Public Administrations will approve the models of declaration which, for this purpose, must be submitted, the place and time of submission and the assumptions and conditions under which the obligation must be met by directly readable support by computer or by telematic means.

Additionally, Article 117 of the aforementioned General Regulation of the actions and procedures for the management and tax inspection and the development of the common rules of the procedures for the application of the taxes, approved Royal Decree 1065/2007 of 27 July 2007 enables the Minister for Economic Affairs and Finance to determine the circumstances and conditions under which the tax authorities must submit their declarations, self-published, by telematic means. communications, applications and any other document with a tax significance.

Enabling the Minister of Economy and Finance to be mentioned above should be understood at present to the Minister of Finance and Public Administrations, in accordance with the provisions of Article 5 and the provision of Second, Royal Decree 1823/2011 of 21 December 2011, which restructured the ministerial departments.

In its virtue, I have:

Single item. Amendment of the HAP/2194/2013 Order of 22 November 2013 regulating the general procedures and conditions for the submission of certain self-financing and information statements of a tax nature.

Order HAP/2194/2013 of 22 November 2013 is amended to regulate the general procedures and conditions for the presentation of certain autoliquidations and information statements of a tax nature, in the following terms.

One. Article 2 (a) and (d) are amended as follows:

" a) Electronic presentation by the Internet, which may be carried out by:

1. º Advanced electronic signature or an identification and authentication system, in both cases using a recognized electronic certificate issued in accordance with the conditions laid down in Law 59/2003, of December 19, Electronic signature that is admissible by the State Tax Administration Agency according to the regulations in force at any time.

2. In the case of forced tax persons, except in the case of one of the cases referred to in Article 3.1 of this Order, the presentation may also be made by means of the signature system with the access to a prior registration as a user, as set out in paragraph 3.c) and developed in Annex III to the Resolution of 17 November 2011 of the Presidency of the State Tax Administration Agency, for which they are approved identification and authentication systems other than the advanced electronic signature for relating electronically with the said Tax Agency. "

" (d) With regard to the Income Tax of the Physical Persons, the presentation of the declaration may also be made through the aid program developed by the State Tax Administration Agency. or through the confirmation of the draft declaration in accordance with the procedure laid down in the annual Ministerial Order of Approval of the Income Tax Model of the Physical Persons. "

Two. Article 3 is amended as follows:

" Article 3. Autoliquidations of mandatory electronic submission by the Internet.

1. The electronic Internet presentation provided for in Article 2 (a) 1 of this Order, based on recognised electronic certificates, shall be binding on those who have the character of administration. Public, or are registered in the Register of Large Enterprises governed by Article 3 (5) of the General Rules of Procedure and the procedures for the management and inspection of taxes and the development of the common rules of the procedures for the implementation of the Taxation, approved by Royal Decree 1065/2007, July 27, (either attached to the Central Delegation of Large Contributors or are in the form of a limited liability company or limited liability company.

For these purposes, the entities defined in Article 3 (2) of the recast of the Law on Public Sector Contracts, approved by the Royal Legislative Decree 3/2011, will have the status of Public Administration. November 14.

Furthermore, the electronic Internet presentation provided for in Article 2 (a) 1 of this Order, based on recognised electronic certificates, shall in any event be binding in the case of the autoliquidations of the Value added tax of those tax obliged whose settlement period coincides with the calendar month, in accordance with the provisions of paragraphs 1, 2, 3, 3 and 4. of Article 71.3 of the Value Tax Regulation Added, approved by Royal Decree 1624/1992 of 29 December, and in the case of the Model 430 " Insurance premium tax. Declaration-Liquidation ", whichever is the obligation to your presentation.

2. The electronic submission by the Internet, with any of the systems provided for in Article 2 (a) and (c) of this Order, shall also be mandatory in the presentations corresponding to the Income Tax of the Physical Persons and the Tax on the Heritage to be carried out by the natural persons who are required to make the declaration of the Tax on Heritage.

3. The tax authorities who are required to use the electronic filing of the autoliquidations by means of any of the systems provided for in Article 2 (a) 1 of this Order may not use other forms of presentation electronic, unless the approval order of the corresponding self-validation model so provides. "

Three. Article 5 is amended as follows:

" Article 5. Presentation of the model 100 declarations obtained on paper printed through the aid programme.

The procedure and the places of presentation of the declarations of the Model 100 of the Income Tax of the Physical Persons obtained in printed paper by means of the aid program for the presentation of the declaration developed by the Tax Office, shall be as a general rule as set out in Article 4 of this Order, without prejudice to the particularities to be established in the annual ministerial order of approval of the model of the tax on the Income of the Physical Persons, with the following specialties:

a) The Internet connection will not be required in order to obtain valid printed statements for presentation.

(b) The declarations must be submitted in the return on "Aid programme", approved in Order EHA/702/2006 of 9 March, approving the models for the declaration of the Income Tax on Persons Physical and the Tax on the Heritage, exercise 2005, the procedure for referral of the draft declaration of the Tax on the Income of the Physical Persons and the conditions for their confirmation or subscription are established, the place, form and time-limits for the presentation of the same, as well as the general conditions and the procedure for presentation by electronic or telephone means.

c) You must not manually fill in the Tax Identification Number (NIF) data of the tax obligation. "

Four. Article 6 (2) (b) is amended as follows:

" (b) To make electronic submission on the Internet in accordance with any of the systems set out in Article 2.a) 1 of this Order, based on recognised electronic certificates, the tax obligation must have an electronic certificate, which may be associated with the National Electronic Identity Document (DNI-e) or any other recognised electronic certificate which, according to the rules in force at any time, is admissible by the Tax Office.

When electronic filing is made using one of the systems set out in Article 2.a) 1 of this Order, based on electronic certificates recognized, by proxy or by social partners duly authorised, these shall be those who shall have their recognised electronic certificate, in the terms set out in the preceding paragraph. '

Five. Article 7 (c) is amended as follows:

" (c) You shall then proceed to transmit the self-validation using any of the systems set out in Article 2.a) of this Order.

If the presenter is a duly authorized social partner, it will be necessary to make the presentation using the system provided for in Article 2.a) 1. of this Order, using his own electronic certificate recognized.

However, in the case of the submission of the self-published by the system provided for in Article 2 (c) of this Order, the tax obligation must obtain the Full Reference Number (NRC) of the directly, by electronic means or by turning to their offices, and to carry out the self-validation by means of the entry of the Tax Identification Number (NIF) of the tax or tax obligation, the Competo Reference Number (NRC) and the number or reference numbers of the draft or data Tax Office previously provided by the Tax Office. "

Six. Article 8 (c) is amended as follows:

" (c) You shall then proceed to transmit the self-validation using any of the systems set out in Article 2.a) of this Order.

If the presenter is a duly authorized social partner, it will be necessary to make the presentation using the system provided for in Article 2.a) 1. of this Order, using his own electronic certificate recognized.

However, in the case of the submission of the autoliquidations by means of the system provided for in Article 2 (c) of this Order, the duty-bound shall carry out the authorization by means of the entry of the Tax Identification Number (NIF) of the tax or tax obligation and the corresponding number or reference numbers of the draft or the tax data previously provided by the Tax Office. "

Seven. Article 9 (1) (c) is amended as follows:

" (c) The self-validation shall then be carried out with any of the systems set out in Article 2.a) of this Order.

If the presenter is a duly authorized social contributor, it will be necessary to perform the presentation through the system provided for in Article 2.a) 1. of this Order, using his own recognized electronic certificate.

However, in the case of the submission of the self-published by the system provided for in Article 2 (c) of this Order, the tax obligor must obtain the corresponding Full Reference Number (NRC) the partial entry made by the contributing entity directly, electronically or by turning to its offices and to carry out the self-validation by means of the entry of the Tax Identification Number (NIF) of the obligor tax or tax obligations, the Full Reference Number (NRC) and the corresponding number or reference numbers of the draft or of the tax data previously provided by the Tax Office. '

Eight. Article 9 (2) (b) is amended as follows:

" (b) The self-validation shall then be carried out with any of the systems set out in Article 2.a) of this Order.

If the presenter is a duly authorized social contributor, it will be necessary to perform the presentation through the system provided for in Article 2.a) 1. of this Order, using his own recognized electronic certificate.

However, in the case of the submission of the autoliquidations by means of the system provided for in Article 2 (c) of this Order, the duty-bound shall carry out the authorization by means of the entry of the Tax Identification Number (NIF) of the tax or tax obligation and the corresponding number or reference numbers of the draft or the tax data previously provided by the Tax Office. "

Nine. Article 10 (1) (c) is amended as follows:

" (c) The self-validation shall then be carried out with any of the systems set out in Article 2.a) of this Order.

If the presenter is a duly authorized social contributor, it will be necessary to perform the presentation through the system provided for in Article 2.a) 1. of this Order, using his own recognized electronic certificate.

However, in the case of the submission of the self-published by the system provided for in Article 2 (c) of this Order, the tax obligor must obtain the corresponding Full Reference Number (NRC) the partial entry made by the contributing entity directly, electronically or by turning to its offices and to carry out the self-validation by means of the entry of the Tax Identification Number (NIF) of the obligor tax or tax obligations, the Full Reference Number (NRC) and the corresponding number or reference numbers of the draft or of the tax data previously provided by the Tax Office. '

Ten. Article 10 (2) (b) is amended as follows:

" (b) The self-validation shall then be carried out with any of the systems set out in Article 2.a) of this Order.

If the presenter is a duly authorized social contributor, it will be necessary to perform the presentation through the system provided for in Article 2.a) 1. of this Order, using his own recognized electronic certificate.

However, in the case of the submission of the autoliquidations by means of the system provided for in Article 2 (c) of this Order, the duty-bound shall carry out the authorization by means of the entry of the Tax Identification Number (NIF) of the tax or tax obligation and the corresponding number or reference numbers of the draft or the tax data previously provided by the Tax Office. "

Once. Article 11 (b) is amended as follows:

" (b) The self-validation shall then be carried out with any of the systems set out in Article 2.a) of this Order.

If the presenter is a duly authorized social contributor, it will be necessary to perform the presentation through the system provided for in Article 2.a) 1. of this Order, using his own recognized electronic certificate.

However, in the case of the submission of the autoliquidations by means of the system provided for in Article 2 (c) of this Order, the duty-bound shall carry out the authorization by means of the entry of the Tax Identification Number (NIF) of the tax or tax obligation and the corresponding number or reference numbers of the draft or the tax data previously provided by the Tax Office. "

Twelve. Article 12 (a) and (b) are amended as follows:

" a) Electronic presentation by the Internet, which may be carried out by:

1. º Advanced electronic signature or an identification and authentication system, in both cases using a recognized electronic certificate issued in accordance with the conditions laid down in Law 59/2003, of December 19, electronic signature which is admissible by the tax office in accordance with the rules in force at any time.

2. In the case of forced tax persons and for models 038, 180, 182, 187, 188, 190, 193, 198, 296, 345, 347, 349 and 720, except in the cases referred to in Article 13.1 of this Order, make the submission by means of the signature system with access key in a prior registration as a user established in paragraph 3.c) and developed in Annex III to the Resolution of 17 November 2011 of the Presidency of the Agency State of Tax Administration, through which identification and authentication systems are approved other than the advanced electronic signature to be electronically related to the said Tax Agency.

b) Also, in the case of the annual statement-summary of the value added tax, model 390 and the annual declaration of transactions with third parties, model 347 or the model 190. Tax on the Income of the Physical Persons. Income from work and economic activities, prizes and certain property gains and income taxes. Annual summary ", corresponding to the last two to entities to which Law 49/1960 applies, of 21 July, on horizontal property, provided that it does not exceed 15 records, which have been obtained by the use of the service developed for these purposes by the State Agency of Tax Administration in its Electronic Headquarters and except for the cases mentioned in article 13.1 of this Order, the electronic presentation of the declaration may also be made by sending an SMS message. "

Thirteen. Article 13 is amended as

:

" Article 13. Electronic reporting of mandatory electronic submission by the Internet.

1. Electronic submission by the Internet using one of the systems provided for in Article 12 (a) (1), based on recognised electronic certificates, shall be binding, for all information declarations of those required. (a) tax that either has the status of Public Administration or is attached to the Central Delegation of Large Contributors or to one of the Large Enterprise Management Units of the State Tax Administration Agency; or have the form of a limited liability company or limited liability company, and in the case of the annual report-summary of the value added tax, model 390, corresponding to tax obligations for which the settlement period coincides with the calendar month, in accordance with paragraphs 1. 2. Article 71.3 of the Value Added Tax Regulation, approved by Royal Decree 1624/1992 of 29 December 1992 and in the cases of model 194 " Income tax on natural persons, corporation tax and Non-Resident Income Tax (permanent establishments). Retentions and income on account of capital income and income derived from the transmission, amortization, redemption, exchange or conversion of any class of assets representative of the collection and use of foreign capital. Annual summary ", and model 480" Declaration-annual summary of the Tax on Insurance Primes ", whichever is the obligation to submit it.

Except as provided for in the preceding paragraph, in the case of forced tax persons and in relation to the model 720, "Information statement on goods and rights located abroad", will be compulsory electronic submission by the Internet may use any of the forms of presentation provided for in Article 12 (a) of this Order.

For these purposes, the entities defined in Article 3 (2) of the consolidated text of the Law on Public Sector Contracts approved by the Royal Legislative Decree 3/2011, of 14, will have the status of Public Administration. November.

2. The tax authorities who are required to use the electronic presentation of the information declarations by using one of the systems provided for in Article 12 (a) (1) of this Order, based on electronic certificates recognised, they may not use other forms of electronic submission, unless the Order of approval of the relevant reporting model so provides. '

Fourteen. The first paragraph of Article 14 is amended as follows:

" The tax authorities who choose to make the filing of the annual summary of the value added tax, model 390, or the entities to which Law 49/1960 applies, of 21 July, on the horizontal property, which carry out the presentation of the annual declaration of transactions with third parties, model 347 or model 190 " Retentions and income on account of the Income Tax of the Physical Persons. Income from work and economic activities, prizes and certain property gains and income taxes. Annual summary ", by sending an SMS message addressed to the Tax Agency to that effect, they shall follow the following procedure:"

Fifteen. Article 16 (2) (b) is amended as follows:

" (b) In order to make the electronic filing using any of the systems provided for in Article 12 (a) 1. the tax obligation must have a recognised electronic certificate, which may be associated with the National Electronic Identity Document (DNI-e) or any other recognised electronic certificate which, according to the rules in force at any time, is admissible by the Tax Office.

When the electronic presentation described in the preceding paragraph is carried out by a proxy or by duly authorized social partners, it shall be those who must have their electronic certificate recognized. "

Sixteen. Article 17 (1) (b) is amended as follows:

" (b) The corresponding declaration shall then be transmitted using any of the systems provided for in Article 12 (a) (1) of this Order.

If the presenter is a person or entity authorised to make representations on behalf of third parties, it will be necessary to make the submission by means of the system described in Article 12.a) 1. of this Order, using its own recognized electronic certificate.

However, except in the cases referred to in Article 13.1 of this Order in which the presentation on the basis of recognised electronic certificates is mandatory, the electronic submission by the Internet of the declaration information may also be made by means of the form described in Article 12 (a) 2. of this Order or, by sending an SMS message in the case of the annual declaration-summary of the value added tax, model 390, and of the annual declaration of operations with third parties, model 347, or model 190 " Retentions and revenue a account of the Income Tax of the Physical Persons. Income from work and economic activities, prizes and certain property gains and income taxes. Annual summary ", corresponding to the last two to entities to which Law 49/1960 of 21 July applies on horizontal property."

seventeen. The first subparagraph of paragraph 2 of the single transitional provision shall be amended as follows:

" 2. Until 1 January 2015, the provisions of Article 2 (2) (a) of this Order shall not apply to the following models of self-settlement, maintaining their current forms of presentation: "

Single end disposition. Entry into force.

This Order shall enter into force on the day following that of its publication in the "Official State Gazette" and shall apply:

(a) To information declarations and models of self-validation 100 and 714 for which the regulatory deadline for submission is initiated from 1 January 2015.

(b) To the rest of the autoliquidations referred to in Article 1 (2) of Order HAP/2194/2013 of 22 November 2013 and to reporting models 038, 340 and 349 for which the settlement period starts from of 1 January 2015.

c) In the case of models 200 and 220, to presentations made using the declaration models approved by the corresponding ministerial order for the 2013 and subsequent years.

Madrid, 8 October 2014.-The Minister of Finance and Public Administration, Cristobal Montoro Romero.