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Order Eha/748/2005, Of 21 March, Which Approve The Models Of Statement-Settlement Of Tax And The Tax On Income Of Non-Resident Permanent Establishments And Entities In Regime D...

Original Language Title: ORDEN EHA/748/2005, de 21 de marzo, por la que se aprueban los modelos de declaración-liquidación del Impuesto sobre Sociedades y del Impuesto sobre la Renta de no Residentes correspondiente a establecimientos permanentes y a entidades en régimen d...

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TEXT

Law 62/2003, of December 30, of fiscal, administrative and social order measures (B.O.E. of 31) introduced various amendments to the regulation of corporate tax, with effect on tax periods. started between 1 January and 31 December 2004. These modifications have been reflected in the tax declaration models approved in this Order, which incorporate the new options derived from those. Among the legal changes must be highlighted, for their transcendence to the effects of this Order, the following:

The increase of the joint limit of the deductions of Chapter IV of Title VI of the recast of the Law on Corporate Tax (hereinafter the Tax Law), approved by Royal Legislative Decree 4/2004 of 5 March 2004. ("Official State Gazette" of 11), rising from 45% to 50% when the amount of the deduction provided for in Articles 35 and 36 of the Companies Tax Act, corresponding to expenditure and investments made in the The tax period, which exceeds 10% of the total quota, is reduced by the avoid internal and international double taxation and bonuses.

The exemption of the income obtained by the legal persons resident in Spain as well as from the imputed to the permanent establishments in Spain constituted, both one and others, on the occasion of the event " Copa America 2007 " by the event organizer or by the teams participating in the event, provided that they are obtained during their celebration and are directly related to their participation in the event.

On the other hand, it seems appropriate to recall, that the obligations of information provided in the regulations before Law 46/2002, of 18 December, of partial reform of the Income Tax of the Individuals and changes in the Laws of the Tax on Societies and on the Income of Non-Residents ("Official State Gazette" of 19), companies in tax transparency that have been accepted as provided in the current provision the transitional period of the Company Tax Act, which continues to have its effect reflection on models 200 and 201.

There are no significant developments in the forms of presentation of the declaration, which are the same as in the previous year, with the presentation of both printed and telematic paper for the Models 200, 201 and 225, and paper only for model 220. As for the return envelopes for the models 200, 201 and 225, it is considered valid the one approved by the Order HAC/1163/2004, of April 14, for which the models of declaration-liquidation of the Tax on Societies and the Tax are approved on the income of non-residents of permanent establishments and entities on the basis of the allocation of income abroad with a presence in Spanish territory for the tax periods initiated between 1 January and On 31 December 2003, instructions on the procedure for declaration and entry are issued. and the general conditions and the procedure for their telematic presentation ("Official State Gazette" of 5 May) and, as for the envelope for the model 220, are considered valid the one approved by Order HAC/958/2003, of April 10, approving the models for the clearance of the corporate tax and the non-resident income tax corresponding to permanent establishments for the tax periods initiated between 1 January and 31 December of December 2002, instructions were given on the procedure for declaration and entry and establish the general conditions and the procedure for their telematic presentation ("Official State Gazette" of 23). The sole final provision of the Company Tax Regulation, approved by Royal Decree 1777/2004 of 30 July ("Official State Gazette" of 6 August), enables the Minister of Economy and Finance, among other authorizations, to:

(a) Approve the model of declaration for the Company Tax and determine the places and form of presentation of the same.

b) Approve the use of simplified or special declaration modalities, including the consolidated statement of the groups of companies. (c) to establish the assumptions in which declarations for this tax will be presented in support directly readable by computer or by means of telematic means. (d) to establish the documents or supporting documents to accompany the declaration. (e) Approve the information model to be provided by the economic interest groups, the temporary unions of companies and the heritage companies. (f) to extend, on the basis of substantiated technical reasons, the time limit for the submission of the tax declarations laid down in the Tax Law and its Regulation when this presentation is carried out by means of telematics.

Article 21 of the recast text of the Non-Resident Income Tax Act (hereinafter the Tax Law), approved by Royal Legislative Decree 5/2004 of 5 March ("Official State Gazette" of 12), enables the Minister of Finance to determine the way and place in which the permanent establishments must present the corresponding declaration, as well as the documentation that must accompany it. The second final provision of this same Law enables the Minister of Finance to approve the models for the declaration of this Tax, to establish the form, place and time limits for its presentation, as well as to establish the assumptions and conditions The Commission has also submitted a report.

The competence of the Minister of Economy and Finance to establish the procedure for the telematic presentation of tax returns derives from norms of legal status. Thus, Law 58/2003, of 17 December, General Tax ("Official State Gazette" of 18), in Article 98 (4) enables the Minister of Finance to determine the assumptions and conditions under which the The tax authorities shall submit by telematic means their declarations, autoliquidations, communications, applications and any other document with a tax transcendence. Moreover, Article 92 of the General Tax Law enables the tax administration to point out the requirements and conditions for social collaboration to be carried out through the use of electronic means and techniques, computer and telematics. In this sense, Article 57 of the Corporate Tax Regulation establishes the way to make social collaboration effective in the presentation of declarations for this tax. The regulation of social collaboration in the management of taxes for the telematic presentation of declarations, communications and other tax documents is more widely developed in Royal Decree 1377/2002, of December 20, by the the social collaboration in the management of taxes for the telematic presentation of declarations, communications and other tax documents ("Official State Gazette" of 21) and in Order HAC/1398/2003, of 27 May, for the establishing the assumptions and conditions under which the partnership may be effective In the case of the case-law of the European Parliament, the Council of the European Communities, the Council of the European Communities, is responsible for the application of the rules of the European Parliament. Accordingly, persons or entities which, in accordance with the foregoing provisions, are authorized to submit statements on behalf of third parties by means of telematic, may make use of this power in respect of the declarations which are approved by this Order. An additional provision is introduced to reflect, in model 218 of the split payment account of the Company Tax, the new options arising from the amendments introduced by Law No 2/2004 of 27 December 2001. General budget of the State for the year 2005 ("Official State Gazette" of 28) referring, first, to the application of the scale of taxation laid down in Article 114 of the Law on Corporate Tax to certain entities which would have the consideration of a large undertaking and, secondly, the presentation, if any, of the abovementioned Model 218 by applying the modality provided for in Article 45 (2) of the Companies Tax Act. Finally, in order to homogenise the system of telematic presentation of declarations, in the additional provision second of this Order, the deadline for submission by telematic means for certain models is extended for certain models. cases where, for reasons of a technical nature, it was not possible to carry out the same within the time limits laid down in the approval orders of each of them. The ratings to the Minister of Finance indicated in this Order should be understood as conferred on the Minister of Economy and Finance, in accordance with the provisions of Article 5 and the final provision of Royal Decree 553/2004, of 17 April, by the Minister of Finance. the restructuring of the ministerial departments ("Official State Gazette" of 18). Consequently, and making use of the authorizations I have granted, I have:

First. -Approval of the models for the declaration-liquidation of the Company Tax and the Income Tax of non-residents (permanent establishments and entities in the system of allocation of income constituted in the abroad with a presence in Spanish territory). One. The models for the declaration-liquidation of the Company Tax and the Income Tax of non-residents (permanent establishments and entities in the system of allocation of income constituted abroad with presence in the (a) Spanish territory) and its entry or refund documents, for the tax periods initiated between 1 January and 31 December 2004, consisting of: (a) Declarations-liquidations of the Corporate Tax and the Income Tax of non-residents (permanent establishments and entities under arrangements for the allocation of income made abroad with a presence in Spanish territory): Model 200: Declaration-liquidation of the Tax on Companies and Income Tax of non-residents (permanent establishments and entities in the system of allocation of income constituted abroad with presence in Spanish territory), in Annex I to this Order.

Model 201: Simplified Declaration-Settlement of the Corporate Tax and Income Tax of Non-Residents (permanent establishments), as set out in Annex II to this Order. Model 225: Declaration-settlement of the Company Tax on Companies, which is set out in Annex III of this Order.

Each of these models consists of one copy for the Administration and one for the declarant. b) Income or return documents:

Model 200: Document of income or return of the Company Tax, which is listed in Annex I of this Order. The number of supporting documents to be included in this model shall be a sequential number, the first three digits of which shall correspond to code 200.

Model 201: Document of income or return of the Company Tax, which is listed in Annex II of this Order. The number of supporting documents to be included in that model shall be a sequential number, the first three digits of which shall correspond to code 201. Model 225: Document of entry or return of the Tax on Societies (heritage companies), which is set out in Annex III of this Order. The number of supporting documents to be included in that model shall be a sequential number, the first three digits of which shall correspond to the code 225. Model 206: Income tax or refund of non-resident income (permanent establishments and entities in the system of allocation of income constituted abroad with presence in Spanish territory), which appears in the Annexes I and II to this Order. The number of supporting documents to be included in that model shall be a sequential number, the first three digits of which shall correspond to code 206.

Each of the income or return documents consists of one copy for the Administration, one for the declarant and one for the contributing Entity. c) Return on:

For the presentation of models 200, 201 and 225, the return on return approved in Annex IV of Order HAC/1163/2004 of 14 April, approving the models of declaration-liquidation of the Tax on the Companies and the Income Tax of non-residents corresponding to permanent establishments and to entities under arrangements for the allocation of income constituted abroad with presence in Spanish territory for the tax periods On 1 January and 31 December 2003, instructions were given on the subject of the the procedure for declaration and entry and the general conditions and the procedure for their telematic presentation.

Two. The model 200, which appears as Annex I to this Order, is applicable, in general, to all taxable persons of the Tax on Companies and all taxpayers for the Income Tax of non-residents (establishments Permanent and legal entities in the allocation of foreign income with a presence in Spanish territory) obliged to submit and subscribe to the declaration for any of these taxes and their use is compulsory for those who do not have to Use model 225 and cannot use model 201.

Three. The model 225, which is listed as Annex III to this Order, is applicable only to the property companies defined in Chapter VI of Title VII of the Companies Tax Act (Articles 61 to 63). Companies which are taxed in tax transparency, pursuant to the transitional provision of the Companies Tax Act, shall continue to use the model 200 or 201 corresponding to them, as long as it is applicable to them. that regime. Four. Taking into account the caveats referred to in sub-paragraphs two and three above, taxable persons or taxpayers may use the model 201, which is listed as Annex II to this Order, provided that they meet the following requirements:

(a) That they are not obliged during 2005 to the filing of statements-settlements with monthly periodicity for the Value Added Tax and for withholding tax on the Income Tax of the Physical Persons, of the Corporation tax or non-resident income tax, having not exceeded its volume of transactions, calculated in accordance with the provisions of Article 121 of Law 37/1992 of 28 December 1992 on value added tax (B.O.E. of 29), as amended by Article 6 (12) of Law 55/1999 of 29 December 1999, Fiscal, Administrative and Social Order (B.O.E. 30) measures, the amount of 6,010,121.04 euros during the calendar year in which the tax period is initiated that is the subject of a declaration.

(b) That they do not have the obligation to include in the taxable amount of the tax period the amount of positive income obtained by non-resident entities in accordance with Article 107 of the Corporate Tax Law. c) That they are not obliged to keep their accounts in accordance with the rules established by the Banco de España. (d) not to be taxable persons in the company tax which are integrated into a tax group, including cooperatives, which are taxed under the tax consolidation scheme laid down in Chapter VII of Title VII of the The Law on Companies Tax and Royal Decree 1345/1992 of 6 November 1992, for which rules are laid down for the adaptation of the provisions governing taxation on consolidated profit to groups of companies cooperatives ("Official State Gazette" of 5 December), respectively. (e) That the Accounting Plan of the Insurance Entities, approved by Royal Decree 2014/1997 of 26 December 1997 ("Official State Gazette" of 30), does not apply to them. the scheme of shipping entities on the basis of tonnage (Chapter XVII of Title VII of the Companies Tax Act). (g) that it is not an entity in the form of income allocation established abroad with a presence in Spanish territory, as defined in Article 38 of the recast of the Non-Resident Income Tax Law.

Second. Form of presentation of models 200, 201 and 225 of the declaration-liquidation of the Company Tax and the Income Tax of non-residents (permanent establishments and entities under the rule of attribution) of income incorporated abroad with a presence in Spanish territory).

One. The declaration-liquidation of the Company Tax and the Income Tax of non-residents (permanent establishments and entities in the system of allocation of income constituted abroad with presence in Spanish territory) submit in accordance with the model corresponding to those approved in the previous paragraph of this Order, signed by the declarant or by the legal representative or legal representatives of the same and duly completed all the data affect those collected in the same.

Two. Similarly, the reporting-settlement models of the Company Tax and the Non-Resident Income Tax (permanent establishments) adjusted to the contents of models 201 and 225 that are generated exclusively will be valid. by using the printing module developed for these purposes by the State Tax Administration Agency. The models thus generated will be presented in the envelope of return of the Aid Program approved by the Order HAC/639/2002, of March 21, for which the models of declaration-liquidation of the Tax on Societies and the Tax on the Income of non-residents corresponding to permanent establishments for the tax periods initiated between 1 January and 31 December 2001, instructions on the procedure for declaration and entry are issued and the general conditions and the procedure for their telematic presentation (" Official Journal of the European State " of 26). The data printed in these declarations and in their corresponding income or return documents shall prevail over the alternations or manual corrections they may contain, so these shall not produce any effects to the Administration. tax. Three. The declarants obliged to keep their accounts in accordance with the rules established by the Banco de España shall complete the data relating to the balance sheet and profit and loss account on the specific pages which, in the model 200, are They are incorporated for these declarants, replacing those which are generally included. In addition, the declarants to which the Accounting Plan of the insurance institutions approved by Royal Decree 2014/1997 of 26 December 1997 is mandatory shall complete the data relating to the balance sheet and the loss account and gains on the specific pages which, in the model 200, are incorporated for these declarants, replacing those which are generally included. Four. The taxable person or taxpayer shall enter in the return envelope corresponding to the following documents duly completed:

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

b) Copy for the administration of the declaration-settlement model. (c) Copy for the Administration of the entry or return document listed in Annexes I, II or III, as appropriate, of this Order. (d) The taxable persons of the Corporate Tax which include in the taxable amount certain positive income obtained by non-resident entities as provided for in Article 107 of the Companies Tax Act, must submit, in addition, the following data relating to each non-resident entity in Spanish territory:

Balance sheet and profit and loss account.

Justification of the satisfied tax on the positive income to be included in the tax base.

e) Taxpayers for the Income Tax of non-residents (permanent establishments) shall include, where appropriate, the information report referred to in Article 18 (1) (b) of the Tax Law. on the Income of non-residents.

(f) taxable persons or taxpayers to whom a proposal has been approved for the prior assessment of transactions carried out between persons or related entities, expenditure on research and development activities, support for the management and the coefficient of undercapitalisation, the report referred to in Article 28 of the Corporate Tax Regulation, approved by Royal Decree 1777/2004 of 30 July 2004. (g) The taxable persons to whom the provisions of Article 15 or Article 45, both of the Companies Tax Regulation, apply, shall submit the information provided for in those Articles. (h) Communication on the materialisation of advance investments and their system of financing, carried out from future allocations to the reserve for investments in the Canary Islands, as provided for in Article 27 (10) of Law 19/1994 of 6 July, amending the Economic and Fiscal Regime of the Canary Islands ("Official State Gazette" of 7).

Third. -Places of presentation and entry of the models 200, 201 and 225 of the declaration-liquidation of the Tax on Societies and the Income Tax of non-residents (permanent establishments and entities in the allocation of income with presence in Spanish territory).

One. At the time of filing the declaration-settlement, taxable persons or taxpayers shall enter the tax liability resulting from the autoliquidation practiced, with the sole exception of the entities incorporated in a tax group, including the of cooperatives, which are taxed by the special tax regime laid down in Chapter VII of Title VII of the Law on Corporate Tax and Royal Decree 1345/1992, respectively.

For the income of the tax liability resulting from the autoliquidation practiced, the corresponding entry or return document of those listed in Annexes I, II and III of this Regulation shall be used. Order. The presentation and income resulting from the self-validation by the Company Tax or by the Income Tax of non-residents (permanent establishments and entities in the system of allocation of income constituted abroad with presence in Spanish territory) practiced by models 200, 201 or 225 shall be made in any of the collaborating entities in the management of the collection (banks, savings banks or credit unions) in the Spanish territory, for This shall be the case where the declaration bears the relevant labels. (a) the identification of the AATs. Two. The entry or return document corresponding to those set out in Annexes I, II and III to this Order must be used by the taxable person or taxpayer when, from the reverse charge, the refund, the which will be carried out by bank transfer, without prejudice to the possibility of ordering the repayment by means of the Bank of Spain's cross-check issue when it cannot be effected by bank transfer. The presentation of models 200, 201 and 225, the result of which is to be returned, shall be made in any contributing entity in Spanish territory, in which the taxable person or taxpayer has an account open to his name, in which he wishes to receive the amount of the refund, for which it will be necessary for the declaration to bear the corresponding identification labels provided by the AETA. Three. By way of derogation from the foregoing subparagraph, where the taxable person or taxpayer does not have an open account with a contributing entity in Spanish territory, that circumstance may be indicated by accompanying the written declaration. addressed to the Delegate of the State Administration of Tax Administration in whose territorial demarcation the taxable person has his or her tax domicile, who, in the light of the same, and prior to the relevant checks, shall order, if proceeds, the performance of the corresponding return by means of the cross-check of the Banco de España. In the case of taxable persons or taxpayers whose management functions are attributed to one of the Large Enterprise Management Units or to the Central Large Enterprise Management Unit, the letter shall, in the first case, be addressed to the Special delegate of the State Tax Administration Agency corresponding to its tax domicile and, in the second case, to the Head of the National Inspection Office. In this case, and where the taxable person or taxpayer is unable to make the declaration through collaborating entities as referred to in the last subparagraph of the previous subparagraph, the models 200, 201 and 225 of the declaration-settlement shall be submitted directly, by personal delivery, to the Delegation of the State Tax Administration Agency or any of its dependent administrations in whose territorial demarcation has its registered office the taxable person or taxpayer, or in the Large Enterprise Management Unit, which, where appropriate, corresponds to those mentioned in the preceding paragraph. Four. Similarly, the entry or return document corresponding to those set out in Annexes I, II and III to this Order must be used by the taxable person or taxpayer who renounces the return resulting from the (a) self-validation practice, or if there is no liquid in the tax period to be entered or to be returned, including in this case, in any case, the entities incorporated in a tax group, including those of cooperatives, which are taxed by the fiscal consolidation regime laid down in Chapter VII of Title VII of the Tax Act on Companies and Royal Decree 1345/1992, respectively. In these cases, models 200, 201 and 225 of declaration-settlement shall be submitted in the places referred to in the last subparagraph of sub-paragraph three above. The presentation may be made directly, by personal delivery in those offices, or by registered post addressed to them. Five. For the presentation of the models 200, 201 and 225 of declaration-liquidation, in the cases of application of Article 18 of the Economic Concert with the Autonomous Community of the Basque Country, approved by Law 12/2002, of 23 May (B.O.E. of 24), or Article 22 of the Economic Agreement between the State and the Autonomous Community of Navarra, as amended by Law 25/2003 of 15 July (B.O.E. of 16), shall follow the following rules:

First. For the declarants who pay jointly to the State Administration and the Basque Country Diputations and are subject to State regulations, the place of presentation shall be the Delegation of the State Administration Agency. Tax or any of the Administrations that are dependent on it corresponding to its tax domicile, or the Central Unit for the Management of Large Enterprises of the National Inspection Office or the Large Enterprise Management Unit of the Special Delegation of the State Tax Administration Agency for its tax domicile and, in addition, the Provincial Council of each of the territories in which they operate.

Second. For the declarants who are jointly taxed by the State Administration and the Autonomous Community of Navarra and are subject to State regulations, the place of presentation shall be the Delegation of the State Administration of Tax Administration or any of the Administrations which are dependent on the same corresponding to its registered office, or the Central Unit for the Management of Large Enterprises of the National Inspection Office or the Large Enterprise Management Unit of the Delegation Special State Agency for Tax Administration corresponding to its tax domicile and, in addition, the Administration of the Community of Navarra.

Six. The taxable persons of the Tax on Companies that are covered by the system of current account in tax matters governed by Royal Decree 1108/1999 of 25 June ("Official State Gazette" of 7 July) will present the corresponding model 200, 201 or 225 in accordance with the rules laid down in the sixth paragraph of the Order of 30 September 1999 approving the model of application for inclusion in the current account system in the field of taxation, establishes the place of presentation of tax declarations which generate debts or claims to be paid to be entered in that tax account and the provisions of Royal Decree 1108/1999 of 25 June, which regulates the current account system in the field of taxation ("Official State Gazette" of 1 October) and, in its (i) case, in accordance with the provisions of the Order of 22 December 1999 laying down the procedure for the telematic submission of statements-liquidations generating debts or claims to be entered in the account ("Official State Gazette" of 29). Fourth.-Scope of the system of telematic presentation of the declarations of the Tax on Societies and of the Income Tax of non-residents corresponding to permanent establishments and entities in the regime of income from abroad with a presence in Spanish territory.

One. The telematic presentation of corporate tax and non-resident income tax returns may be made by the taxable persons of the corporation tax and by the taxpayers of the income tax. Residents corresponding to permanent establishments and entities under arrangements for the allocation of income from abroad with a presence in Spanish territory which may or may be used by the declaration-settlement model 200 approved by this Order.

However, they will not be able to perform the telematic presentation of the declaration-settlement model 200:

1. Taxable persons or taxpayers who are required to accompany the declaration with any documents, applications or statements of options not expressly provided for in the model declaration itself.

In particular, the taxable persons or taxpayers who are required to accompany the declaration with the documents referred to in points (d), (e), (f), (g) and (h) of the sub-paragraph may not make the telematic presentation of statements. four of the second paragraph of this Order or, in those cases where the declaration is to be returned, those applying for the refund by means of a cross-check of the Banco de España. 2. The declarants who pay the tax together to the administration of the State and the Regional Diputations of the Basque Country and the Community of the Autonomous Community of Navarre carry out the telematic presentation of the declarations to be presented to the Forales Diputaciones del País Vasco and the Comunidad Foral de Navarra. In the opposite direction, if they are able to carry out the telematic presentation of the declarations to be submitted to the State Administration.

Two. The telematic presentation of corporate tax and non-resident income tax returns may also be made by the taxable persons of the corporation tax and by the taxpayers of the tax on the income tax. Non-resident income corresponding to permanent establishments which may use the simplified declaration-settlement model 201 approved by this Order, unless they are unable to use the aid programme referred to in paragraph 5 next.

Three. In addition, property companies may submit their company tax returns by telematic 225, unless they are unable to use the aid programme referred to in the fifth paragraph. Four. Persons or entities authorized to submit statements by means of telematic statements representing third parties, in accordance with the provisions of Royal Decree 1377/2002 of 20 December ("Official State Gazette" of 21), which it develops social collaboration in the management of taxes for the telematic presentation of declarations, communications and other tax documents, and in Order HAC/1398/2003 of 27 May, laying down the assumptions and conditions in which the social partnership in the management of the taxes can be effectively implemented, and it extends expressly to the telematic presentation of certain models of declaration and other tax documents, may make use of that faculty, in respect of the declarations that are approved in this Order. Five. From 30 June 2006, the telematic presentation of the Company Tax and Non-Resident Income Tax declaration for permanent establishments and entities under the control of the non-resident companies may not be carried out. the allocation of foreign income with a presence in Spanish territory (models 200, 201 and 225) provided for in this Order. After that date, the presentation of the declaration shall be made by means of the corresponding form of form.

Fifth. -General conditions for the telematic presentation of the declarations of the Tax on Societies and the Income Tax of non-residents corresponding to permanent establishments and entities under the allocation of income from abroad with a presence in Spanish territory.

One. Requirements for the telematic presentation of corporate income tax and non-resident income tax returns for permanent establishments and entities under the allocation of income abroad with a presence in Spanish territory. The telematic presentation of the declarations shall be subject to the following conditions: 1. The declarant must have a Fiscal Identification Number (N.I.F.).

2. The declarant must have an X.509.V3 user certificate issued by the National Currency and Timbre Factory-Real Casa de la Moneda, or any other electronic certificate admitted by the Agency, installed in the browser. State of Tax Administration, in accordance with the provisions of Order HAC/1181/2003 of 12 May 2003 laying down specific rules on the use of electronic signatures in tax relations by electronic means, computer and telematics with the State Tax Administration Agency (B.O.E. of 15). If the telematic presentation is made by a person or entity authorised to present statements on behalf of third parties, it shall be said person or authorized entity who must have their certificate of origin installed in the browser user. 3. To carry out the telematic presentation of the declaration of the Tax on Societies and the Income Tax of non-residents corresponding to permanent establishments and entities in the system of allocation of income A foreign person with a presence in Spanish territory (model 200), the taxable person or taxpayer must connect with the State Tax Administration Agency at https://aeat.es to download a program that will allow him to complete and transmit the tax data of the forms that will appear on the screen of the computer and that they will be adjusted to the contents of the model approved by this Order, or to transmit with the same program a file of the same characteristics as that which is generated with the completion of the said forms.

To carry out the telematic presentation of the Company Tax and Non-Resident Income Tax return for permanent establishments (model 201), or the Company Tax for heritage companies (model 225), the taxable person or taxpayer must first use an aid programme to obtain the file with the statement to be transmitted. This program may be the program of assistance for model 201 or model 225 developed by the State Administration of Tax Administration or another that obtains a file with the same format. Two. Concurrency of the income and the telematic presentation of the declaration. In the case of declarations to be entered, the telematic transmission of the declaration must be carried out on the same date as the entry resulting from the declaration. However, in the event of technical difficulties preventing the telematic transmission of the declaration on the same date of entry, such telematic transmission may be carried out until the second working day following the date of entry into force. of the income.

Three. Presentation of statements with formal-type deficiencies. In cases where formal-type anomalies are detected in the telematic transmission of declarations, this circumstance shall be brought to the attention of the declarant by the system itself by means of the corresponding error messages, in order to Proceeds to its healing.

Sixth. -Procedure for the telematic presentation of the declarations of the Tax on Societies and the Income Tax of non-residents corresponding to permanent establishments and entities under the allocation of income from abroad with a presence in Spanish territory.

One. In the case of declarations to be entered, the procedure to be followed for submission shall be as follows: 1. The declarant shall communicate with the collaborating entity by means of telematics or by turning to its offices to make the entry. and provide the following data: N.I.F. of the taxable person or taxpayer (9 characters).

Period to which the declaration corresponds = 0A (zero A). Return or return document:

Corporate Tax = 200. Fiscal year 2004.

Company Tax = 201. Fiscal year 2004. Corporation tax (heritage companies) = 225. Fiscal year 2004. Income tax of non-residents (permanent establishments and entities under the allocation of income from abroad with a presence in Spanish territory) = 206. Fiscal year 2004.

Type of self-validation = "I" Income.

Amount to enter (must be greater than zero), expressed in euro.

The contributing entity, after accounting for the amount, will assign a Full Reference Number (NRC) that will generate informatically using a cryptographic system that uniquely relates the NRC to the amount of enter.

At the same time, it shall transmit or deliver, in the form of data transmission, a receipt containing at least the data set out in Annex IV of this Order. Notwithstanding the foregoing, the taxable persons of the Tax on Companies that are covered by the system of current account in tax matters shall take into account the procedure laid down in the Order of 22 December 1999, by the the procedure for the telematic presentation of the statements-settlements that generate debts or credits to be recorded in the current account in tax matters is established. 2. The declarant, after the previous operation, shall be in communication with the State Agency of Tax Administration through the Internet or any other equivalent means that allows the connection, in the address: https://aeat.es. Once the tax concept has been selected and the type of declaration to be transmitted, it will introduce the NRC provided by the contributing entity, unless it is received by the current account system in tax matters. 3. Next, it will proceed to transmit the corresponding declaration with the electronic signature generated when selecting the certificate of user X.509.V3 issued by the National Mint and Timbre-Real Casa de la Moneda, or any other an electronic certificate admitted by the State Tax Administration Agency. If the presenter is a person or entity authorised to make representations on behalf of third parties, a single signature shall be required, corresponding to his certificate. 4. º If the declaration is accepted, the State Tax Administration Agency will return the data from the Income or Return Document, model 200, 201, 206 or 225 as appropriate, validated by an electronic code of 16. characters, in addition to the presentation date and time. If the presentation is rejected, the description of the errors detected will be shown on screen. In this case, the same should be done with the help program with which the file was generated, or in the input forms, or by repeating the presentation if the error was caused by another reason. The presenter must print and keep the accepted statement, as well as, if applicable, the return or return document, duly validated with the corresponding electronic code.

Two. If the result of the declaration is to be returned, both with a return request and with a waiver of the same, as if in the tax period there is no liquid to enter or to return, it will proceed as follows:

1. The declarant shall be placed in communication with the State Agency of Tax Administration through the Internet or any other equivalent means that allows the connection, in the address: https://aeat.es. tax concept and the type of declaration to be transmitted.

2. Next, you will proceed to transmit the corresponding declaration with the electronic signature generated when you select the X.509.V3 user certificate issued by the National Mint and Timbre-Real Casa de la Moneda, or any other electronic certificate admitted by the State Tax Administration Agency. If the presenter is a person or entity authorised to make representations on behalf of third parties, a single signature shall be required, corresponding to his certificate. 3. If the declaration is accepted, the State Tax Administration Agency will return the data of the income or return document, model 200, 201, 225 or 206 as appropriate, validated with an electronic code of 16. characters, in addition to the presentation date and time. If the presentation is rejected, the description of the errors detected will be shown on screen. In this case, the same should be done with the help program with which the file was generated, or in the input forms, or by repeating the presentation, if the error was originated for another reason. The presenter must print and keep the accepted statement, as well as the duly validated return or return document with the corresponding electronic code.

Seventh-Term of presentation of the models 200, 201 and 225 of the declaration-liquidation of the Company Tax and the Income Tax of non-residents (permanent establishments and entities under the rule of attribution) (a) income from foreign income with a presence in Spanish territory) by means of printed or telematic paper.

One. In accordance with the provisions of Article 136 (1) of the Company Tax Law, the models 200, 201 and 225 of the declaration-liquidation of the Company Tax approved in the first paragraph of this Order, shall submit within 25 calendar days following the six months following the end of the tax period.

Any taxable person whose period of return was initiated prior to the entry into force of this Order, in accordance with the provisions of the preceding paragraph, shall submit the declaration within 25 days. natural following the entry into force of the same Order, unless they choose to present the declaration using the models contained in Order HAC/1163/2004 of 14 April, which approved those applicable to the tax periods initiated between on 1 January and 31 December 2003, in which case the time limit for filing shall be as set out in the Previous paragraph. Two. In accordance with the provisions of Articles 21 and 38 of the Law on Income Tax of Non-Residents, the model 200 of the declaration-liquidation of the Income Tax of non-residents (permanent establishments and entities in the allocation of income from abroad with a presence in Spanish territory) and model 201 of the declaration-settlement of the Income Tax of non-residents (permanent establishments) approved in the first paragraph of this Article Order, shall be submitted within 25 calendar days following the six months after the date of the conclusion of the tax period. However, in accordance with the provisions of Article 20 (2) of the Non-Resident Income Tax Act, the end of the period of tax for the cessation of the activity of an establishment is terminated. (a) permanent or otherwise unaffected by the investment on its day in respect of the permanent establishment, as well as in the cases where the transfer of the permanent establishment to another natural person occurs or entity, those in which the central house transfers its residence, and when the holder of the establishment dies permanent, the filing period shall be one month from the date on which any of the assumptions mentioned in this paragraph occur. In addition, institutions for the allocation of income from abroad with a presence on Spanish territory, in the event of an end to their activity, shall have a period of one month from the date on which the cessation of payment is made. to file the non-resident income tax-settlement. The taxpayers referred to in this sub-paragraph, the period for which the declaration has been initiated before the date of entry into force of this Order, shall be required to present the declaration within the following 25 calendar days. to that date, unless they choose to make the declaration using the models contained in Order HAC/1163/2004 of 14 April, in which case the time limit for filing shall be as set out in the preceding paragraphs, corresponds.

Eighth. -Approval of model 220 for the declaration-settlement of the Company Tax for tax groups, including cooperatives, which are taxed by the tax consolidation regime established in Chapter VII of Title VII of the Law on Corporate Tax and Royal Decree 1345/1992 of 6 November 1992, respectively.

The declaration-settlement model and its income or return document are approved for the tax periods initiated between 1 January and 31 December 2004, corresponding to the tax groups, including those of cooperatives, which are taxed by the special tax regime laid down in Chapter VII of Title VII of the Law on Companies Tax and Royal Decree 1345/1992 of 6 November 1992, respectively, consisting of:

(a) Declaration-settlement by the Company Tax: Model 220: Statement-settlement of the Tax on Sociedades-Tax consolidation regime, as set out in Annex V to this Order.

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

b) Income or return document:

Model 220: Income tax or return of the Tax on Sociedades-Regime of fiscal consolidation, which is shown in Annex V of this Order. The number of supporting documents to be included in that model shall be a sequential number, the first three digits of which shall correspond to code 220.

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

(c) Return on return: The return on return approved in Annex IV of the HAC/958/2003 Order of 10 April 2003, for which the tax-settlement models are approved, will be used for the presentation of the model 220. On the basis of the information provided by the Commission, the Commission has taken into account the fact that the Commission has taken the necessary steps to ensure that it is not in the process of declaration and entry and the general conditions and the procedure for their telematic presentation. Ninth. Form of presentation of the model 220 of the declaration-liquidation of the Corporation Tax.

One. The declaration-settlement of the Corporate Tax on the tax groups, including those of cooperatives, which are taxed under the system of fiscal consolidation laid down in Chapter VII of Title VII of the said Tax Law on Companies and in Royal Decree 1345/1992 of 6 November, respectively, shall be submitted in accordance with the model approved in the preceding paragraph of this Order, signed by the legal representative or legal representatives of the company parent or group header entity and duly completed all data that you affect those collected in the same.

Two. The dominant companies or groups headed by the groups shall submit, together with the model 220 declaration-settlement, a photocopy of the statements-settlements under individual taxation, as referred to in the sub-paragraph next, in each of the group's member companies, including the statement-settlement of the parent company or the group head entity. However, if the submission of the individual declarations has been carried out by means of telematics, the electronic code of each of them shall be recorded in the corresponding paragraph of the model 220. Three. The statements-settlements which, in accordance with the provisions of Article 65 (3) of the Companies Tax Act, are required to formulate each of the companies belonging to the group, including the parent or entity In addition, it will be formulated in the 200 model, which will be completed at all its extremes, until it is encrypted the theoretical liquid amounts that would have to be entered or received by the respective entities under individual taxation. In addition, where the settlement contained in those declarations results in a negative or zero tax basis, all data relating to allowances and deductions shall, however, be entered in the sheets of the models 200. Four. The parent company or group headed entity shall enter the following documents, duly completed, into the envelope of return:

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

b) Copy for the administration of the declaration-settlement model. (c) photocopies of the individual tax returns, model 200, where applicable, in accordance with the provisions of subparagraph 2 of this paragraph. (d) Copy for the Administration of the document of entry or return in Annex V of this Order.

10th. -Places of presentation and entry of the model 220 of the declaration-liquidation of the Corporation Tax.

One. At the time of filing the declaration-settlement, the parent company or group headed entity shall enter the tax liability resulting from the autoliquidation carried out using the entry or return document set out in Annex V of this Order.

The presentation and income resulting from the self-financing by the Company Tax through the model 220 will be made in any of the collaborating entities in the management of revenues (banks, banks, etc.). savings or credit unions) in the Spanish territory, for which it will be necessary for the declaration to be attached to the corresponding identification labels provided by the AEAT. Two. The same income or return document shall be used by the parent company or group head entity when the reverse charge, which is carried out by bank transfer, is carried out without prejudice to the that the return can be ordered through the issuance of the Banco de España's cross-check when it cannot be effected by bank transfer. The presentation of the model 220, the result of which is to be returned, shall be made in any contributing entity in the Spanish territory in which the dominant company or group head entity has an account open to its name in which it wishes to receive the amount of the refund, for which it will be necessary for the declaration to bear the corresponding identification labels provided by the AETA. Three. By way of derogation from the previous subparagraph, where the parent company or group head entity does not have an open account in a contributing entity in Spanish territory, that circumstance may be entered in the following sub-paragraph. a written declaration addressed to the Delegate of the State Tax Administration Agency in whose territorial demarcation the dominant company or group head of the group has its registered office, who, in the light of the same, and prior to the relevant checks, shall, if appropriate, order the performance of the corresponding refund by the issuance of a cross-check from the Banco de España. If the management functions of the group are attributed to a Large Enterprise Management Unit or the Central Large Enterprise Management Unit, the letter shall, in the first case, be addressed to the Special Delegate of the State Agency of Tax administration corresponding to its tax domicile and, in the second case, to the Head of the National Inspection Office. In this case, and where the institution is unable to submit the declaration through collaborating entities in accordance with the last subparagraph of the previous subparagraph, the model 220 shall be submitted directly, by means of personal delivery, in the Delegation of the State Tax Administration Agency or any of its dependent administrations in whose territorial demarcation the dominant company or group head entity has its tax domicile, or in the Management Unit Large undertakings which, where appropriate, correspond to those referred to in the preceding paragraph. Four. Similarly, the entry or return document referred to in the preceding sub-paragraphs shall be used by the parent company or group headed entity if no fee has been paid in the period and no liquid is entered or is return, as well as in the case where the group renounces the return resulting from the autoliquidation practiced. In these cases, the declaration-settlement model 220 shall be submitted in the same places as in the last subparagraph of sub-paragraph three above. The presentation may be made directly, by personal delivery in those offices, or by registered post addressed to them. Five. For the submission of the declaration, in cases where, in accordance with the provisions of the Economic Agreement with the Autonomous Community of the Basque Country or in the Economic Convention between the State and the Community of Navarra, the group is is subject to the tax consolidation regime for the State Administration and is to be taxed jointly by both Administrations, State and Foral, the following rules will be followed:

First. The dominant companies or groups headed by the groups shall present the statement in the Delegation of the State Tax Administration Agency or any of its dependent administrations in whose territorial demarcation it has its own tax domicile the dominant company or group head of the tax group, or in the Central Unit for the Management of Large Enterprises of the National Inspection Office or in the Large Enterprise Management Unit of the respective Special Delegation of the State Administration of Tax Administration, depending on which of these units are attributed to the management functions of the group. The declaration will also be presented in the Foral Diputations and, where appropriate, the Foral Community that corresponds, making before each of these Administrations the income or requesting the return that by application of the provisions of the article 20 of the Economic Concert with the Autonomous Community of the Basque Country and Article 27 of the Economic Convention between the State and the Community of Navarre.

Second. The companies belonging to the group shall, in turn, submit the individual tax returns, model 200, referred to in paragraph 3 of the ninth paragraph of this Order, to the Delegation of the State Agency of Tax administration or any of its dependent administrations in whose territorial demarcation they have their tax domicile or in front of the Central Unit of Management of Large Enterprises or the respective Unit of Management of Large Enterprises, according to the membership of one or other Unit and, in addition, to the Basque Country Diputations and, in its Case, Administration of the Autonomous Community of Navarre in each of the territories in which they operate.

Six. In the case where the dominant company or group head entity is host to the current account system in tax matters governed by Royal Decree 1108/1999 of 25 June 1999, it will present the corresponding model 220 with the rules laid down in the sixth paragraph of the Order of 30 September 1999 approving the model of application for inclusion in the system of current account in the field of taxation, the place of presentation of the tax declarations which generate debts or claims to be entered in the current account and the provisions of Royal Decree 1108/1999 of 25 June 1999 governing the system of current account in the field of taxation and, where appropriate, in accordance with the provisions of the Order of 22 December 1999, for which it is establishes the procedure for the telematic presentation of the statements-settlements that generate debts or credits to be recorded in the current account in tax matters. Eleventh.-Deadline for the presentation of the model 220 for the liquidation of the corporation tax.

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

Additional disposition first. Fractious payments of corporation tax.

First. The entities which, in accordance with the provisions of Order HAC/540/2003 of 10 March, approved the models 202, 218 and 222 for the payment of the payments in the accounts of the Company Tax and the Income Tax Residents concerned with permanent establishments and entities under the jurisdiction of income granted abroad with a presence in Spanish territory ("Official State Gazette" of the 14) are obliged to present, for having the Large enterprise consideration, model 218 (Frated payment. Large Enterprises) and, in the application of the scale of taxation laid down in Article 114 of the Companies Tax Act, must complete the model 218 with the following specialties: Key (05): "Percentage". The percentage applicable shall be obtained as follows: if the amount calculated as the basis for the payment by instalments in each of the periods of April, October or December (key 04) does not exceed the amount resulting from multiplying EUR 120,202,41 per the proportion in which the number of days of the duration of the tax period is between 365 days, the percentage of 21% shall be applied to the said base.

if the amount calculated as the basis for the split payment in each of the periods of April, October or December (key 04) exceeds the amount resulting from multiplying EUR 120,202,41 by the proportion in which the number of days of the tax period between 365 days, the percentage of 21% shall be applicable to that amount and 25% to the excess over the same.

Key (06): "Result". It will be determined as follows:

if the amount calculated as the basis for the split payment in each of the periods of April, October or December (key 04) does not exceed the amount resulting from multiplying EUR 120,202,41 by the proportion in which the number is of the days of the duration of the tax period between 365 days, the result of multiplying the cited base by the percentage of 21 percent.

if the amount calculated as the basis for the split payment in each of the periods of April, October or December (key 04) exceeds the amount resulting from multiplying EUR 120,202,41 by the proportion in which the number of days of the duration of the tax period between 365 days, the result of multiplying the cited base by the percentage of 21 percent and the excess over the same by the percentage of 25 percent.

Second. Those entities which, due to the consideration of a large undertaking, are required to present the model 218 of payments broken down to the Corporate Tax and which, in accordance with the provisions of the last paragraph of Article 61 of the Law On 27 December, the General Budget of the State for the year 2005, which is based exclusively on the split payment corresponding to the month of April 2005, is chosen as the modality provided for in Article 45 (2) of the Law of the European Union. Corporation tax, where appropriate, must be completed under the section "Liquidation (3)" of the model 218, only the following keys:

Key (01): "Accounting Result Before Corporate Tax". The same amount shall be entered as in the key (04).

Key (04): "Fracked Payment Base". Its contents shall be the full quota of the last tax period, the statutory period of which shall be expired on 1 April, and shall be reduced by the deductions and allowances referred to in Chapters II, III and IV of Title VI of the Law. of the Company Tax, as well as in the withholding and income to account corresponding to that. Key (05): "Percentage". It will be recorded 18 per cent. Key (06): "Result". The result of applying 18 per cent to the amount of the key (04) shall be entered. Key (09): "Volume of operations in Common Territory or Foral, as appropriate". Key (10): "Result of the above statement (only if this is complementary)". Key (12): "Result".

Third. In accordance with the provisions of Article 114 of the Companies Tax Law, in the wording given by the additional fiftieth-eighth provision of the Law No 2/2004, the references to the figure of 90,151,82 euros are made in the instructions for the completion of models 202 and 222, approved by Order HAC/540/2003 of 10 March, shall be read as referring to the figure of EUR 120,202,41 for the purposes of calculating the split payment taking into account the scale of the levy referred to in Article 114.

Additional provision second. Time limit for the submission of certain annual report-summary models and other information and summary statements.

In those cases where, for reasons of a technical nature, it is not possible to make the submission by telematic of the declarations corresponding to models 181, 183, 195, 199, 390 and 392 within the prescribed period, may be made during the three calendar days following the end of that period.

Single end disposition.

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

Madrid, March 21, 2005.

SOLBES MIRA

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

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