Article 97 (1) of the recast text of the Law on the Income Tax of the Physical Persons, approved by the Royal Legislative Decree 3/2004 of 5 March ("Official State Gazette" of the 10), provides for the taxpayers are obliged to submit and sign a declaration for this tax, with the limits and conditions that they will regulate. However, in paragraphs 2 and 3 of that Article, it is excluded from the obligation to declare to taxpayers whose income does not exceed the annual gross amounts which, according to their origin or source, are indicated therein. Finally, Article 4 (4) of the Article provides that taxpayers who have the right to deduct by investment in housing, whether by business, by double taxation or by international taxation, are obliged to declare in any event make contributions to protected assets of persons with disabilities, pension schemes, insured pension schemes or social welfare insurance schemes which reduce the tax base, under the conditions laid down in Article 1 (1) of the Regulation. To these latter effects, Article 61 of the Regulation on the Income Tax of the Physical Persons, approved by Royal Decree 1775/2004 of 30 July 2004 (Official State Gazette of 4 August), provides that the obligation to declare a (a) the charge for such taxpayers shall only arise where they exercise the right to practice the corresponding reductions or deductions. As regards the taxpayers who are obliged to declare, Article 98 of the recast text of the Tax Act provides in paragraph 1 that they must, at the time of filing their declaration, determine the corresponding tax liability and to enter it in the place, form and time limits determined by the Minister of Finance, and in paragraph 2, by establishing that the amount of the amount resulting from the authorization may be split in the form that is determined. In this regard, Article 62 (2) of the Tax Regulation provides that the amount resulting from the reverse charge may be split, without interest or surcharge, in two parts: the first, 60 per 100 of its amount, at the time of filing the declaration, and the second of the remaining 40 per 100, within the time limit determined by the Minister for Economic Affairs and Finance, where necessary, in order to benefit from this benefit, that the declaration shall be submitted within the prescribed period and that this is not a supplementary declaration-settlement. It completes the regulation of this matter in Article 98 (6) of the recast of the Tax Law, which establishes the procedure for suspending the income of the tax liability between spouses, without any interest for late payment. The regulation of the obligation to declare closes, finally, Article 97 (5) and (6) of the recast of the Tax Act and Article 61 (5) of the Regulation in which it is available that the declaration will be made in the form, time-limits and forms laid down by the Minister for Finance, who may approve the use of simplified or special declaration procedures and determine the places for which they are to be presented, the documents and supporting documents which they must accompany them, as well as the assumptions and conditions for the presentation of the declarations by telematic means. For its part, Article 99 of the recast text of the Tax Law on the draft declaration provides in paragraph 3 that the tax administration shall forward the draft declaration, in accordance with the procedure laid down in this Article. by the Minister of Finance, who, within the meaning of paragraph 4, shall lay down the conditions for the conclusion or confirmation of the draft, and the place, form and time limit for the submission and completion of the entry which, where appropriate, results from the same. As regards the content of the declaration for the financial year 2004, the absence of any relevant regulatory changes in the field of the state regulation of the tax for the financial year does not prevent them from being highlighted as More significant developments, which have their proper reflection on the models of declaration, the following: First, the new tax regime for the contributions to protected assets of persons with disabilities regulated in the Law 41/2003, dated 18 November, for the protection of the assets of persons with disabilities and amendment of the Civil Code, the Civil Procedure Law and the Tax Law for this purpose ("Official State Gazette" of 19), which, by virtue of the provisions of Articles 16.4 and 59, respectively, of the recast text of the Law of the Tax, they constitute income of the job for the owner of the protected patrimony and they generate right to reduction of the taxable base of the contributor when this is the spouse or a relative of the disabled person. Secondly, the reduction of the 65 per 100 net income from work and economic activities under the direct estimate that may be applied by the taxpayers benefiting from the special "Copa America 2007" regime, in the In the case of the Court of Justice, the Court of Justice of the European Communities, the Court of Justice of the European Communities, held that the Court of Justice of the Court of Justice of the European Communities [1] The Commission will be able to take the necessary steps to ensure that the Celebration of the XXXII edition of the Copa America in the City of Valencia ("Official State Gazette" of 6) and, finally, the exceptional measures in the Tax on the Income of the Physical Persons to alleviate the effect produced by the price for diesel in agricultural and livestock activities in the financial year 2004 contained in the second provision of Order EHA/3902/2004 of 29 November 2005, for which the method for the objective estimation of the Tax on the Income of the Physical Persons and the Simplified Special Regime of the Tax on the Value Added ("Official State Gazette" of 30). In relation to the autonomic aspects of the Income Tax of the Physical Persons for the financial year 2004, it should be noted that the Autonomous Communities, in accordance with the provisions of Article 38 of Law 21/2001, of 27 December, which regulates the fiscal and administrative measures of the new system of financing of the Autonomous Communities of the common regime and cities with the Statute of Autonomy ("Official State Gazette" of 31), may assume responsibility rules on the autonomic scale applicable to the general liquidable basis, deductions by personal and family circumstances, by non-business investment and by application of income, and on the autonomous section of the deduction for investment in habitual housing to increase or decrease the percentages of deduction referred to in the Article 79.2 of the recast of the Tax Law, with the maximum limit of up to 50 per 100. The Autonomous Communities which, in the exercise of these regulatory powers, have approved autonomous deductions applicable in the declaration for the 2004 financial year by the residents of their respective territories in that financial year are the following:

Autonomous Community of Andalusia. Law 10/2002, of 21 December, approving rules on temporary taxes and other tax, administrative and financial measures ("BOJA" of 24 and "Official State Gazette" of 16 January 2003) and Law 18/2003, of 29 December, for which tax and administrative measures are adopted ("BOJA" of 31 and "Official State Gazette" of 30 January 2004).

Autonomous Community of Aragon. Law 26/2003, of December 30, of Tax and Administrative Measures, ("BOA" of 31 and "Official State Gazette" of 6 February 2004). Autonomous Community of the Principality of Asturias. Law 6/2003, of 30 December, of Budgetary, Administrative and Fiscal Measures, ("BOPA" of 31 and "Official Gazette of the State" of 9 February 2004). Autonomous Community of Balearic Islands. Law 10/2003, of 22 December, of Tax and Administrative Measures, ("BOCAIB" of 29 and "Official Gazette of the State" of 30 January 2004) and Law 6/1999, of 3 April, of the Guidelines for the Territorial Planning of the Balearic Islands and of Measures Tax, ("BOCAIB" of 17 April and "Official State Gazette" of 25 May), as amended by Law 11/2002, of 23 December, of Tax and Administrative Measures ("BOCAIB" of the 28th and "Official Gazette of the State" of 21 January 2003). Autonomous Community of the Canary Islands. Law 10/2002, of 21 November, regulating the autonomous section of the Income Tax of the Physical Persons in the Autonomous Community of the Canary Islands ("BOC" of 27 and "Official State Gazette" of 18 December) and Law 2/2004, of 28 of May, of Fiscal and Tax Measures ("BOC" of June 4 and "Official State Gazette" of June 18). Autonomous Community of Castilla-La Mancha. Law 15/2003, of 22 December, of Tax Measures of the Castilla-La Mancha Board of Communities ("DOCM" of 29 and "Official Gazette of the State" of 3 February 2004). Autonomous Community of Castilla y León. Law 13/2003, of 23 December, of Economic, Fiscal and Administrative Measures, ("BOC and L" of 30 and "Official State Gazette" of 15 January 2004). Autonomous Community of Catalonia. Law 21/2001 of 28 December 2001 on Fiscal and Administrative Measures ("DOGC" of 31 and "Official Gazette of the State" of 25 January 2002), Law 31/2002 of 30 December 2002 on Fiscal and Administrative Measures ("DOGC" of 31 and "Official Journal of the European Union") State "of 17 January 2003) and Law 7/2004 of 16 July 2004 of Fiscal and Administrative Measures (" DOGC "of 21 and" Official Gazette of the State " of 29 September). Autonomous Community of Extremadura. Law 8/2002 of 14 November of Fiscal Reform of the Autonomous Community of Extremadura ("DOE" of 16 December and "Official Gazette of the State" of 23 January 2003), Law 7/2003 of 19 December, of General Budget of the Autonomous Community of Extremadura for 2004, ("DOE" of 29 and "Official Gazette of the State" of 3 February 2004) and Law 9/2004, of 27 December, of General Budget of the Autonomous Community of Extremadura for 2005 ("DOE" of 31). Autonomous Community of Galicia. Law 5/2000, of 28 December, of Fiscal and Administrative and Administrative Measures ("DOG" of 29 and "Official Gazette of the State" of 18 January 2001), Law 3/2002, of 29 April, of Measures of Tax and Administrative Regime ("DOG" of 2 May and "Official State Gazette" of 7 June) and Law 7/2002, of 27 December, of Fiscal Measures and Administrative Regime ("DOG" of 30 and "Official Gazette of the State" of 29 January 2003). Community of Madrid. Law 2/2004, of 31 May, of Fiscal and Administrative Measures, ("BOCM" of June 1 and "Official State Gazette" of 6 July). Autonomous Community of the Region of Murcia. Law 15/2002, of 23 December 2002, of Tax Measures in the Field of Transferred Taxes and Regional Fees ("BORM" of 31). Autonomous Community of La Rioja. Law 10/2003 of 19 December 2003 of Fiscal and Administrative Measures for the year 2004 ('BOR 'of 31 and' Official Gazette of the State ' of 19 February 2004). Comunidad Valenciana. Law 13/1997, of 23 December, regulating the autonomous section of the Income Tax of the Physical Persons and the remaining taxes transferred ("DOGV" of the 31 and "Official Gazette of the State" of 7 April 1998). Law 11/2002, of 23 December, of Fiscal Measures, Administrative and Financial Management, and of the Organization of the Generalitat Valenciana ("DOGV" of 31 and "Official Gazette of the State" of 4 February 2003). Law 16/2003, of 17 December, of Fiscal Measures, Administrative and Financial Management, and Organization of the Valencian Generalitat ("DOGV" of the 19th and "Official Gazette of the State" of February 10, 2004).

In relation to the autonomic scale of the tax, it should be indicated that no Autonomous Community has approved for the financial year 2004 such a scale, so that all taxpayers, regardless of the place of their residence In this exercise, they will have to apply the supplementary scale contained in Article 75 of the recast of the Tax Act. As regards the percentages of deduction applicable in the autonomous section of the deduction for investment in habitual housing as referred to in Article 79 of the recast of the tax law, taxpayers resident in the the territory of the Autonomous Communities of Catalonia and the Region of Murcia shall apply instead, as in the previous year, those laid down in the specific rules of their respective Autonomous Communities.

As far as the Heritage Tax is concerned, Law 19/1991, of 6 June, of the Tax on Heritage ("Official State Gazette" of 7), specifies in its article 37 the persons who must present a declaration by This tax, both in the case of a personal obligation and in the case of a real obligation. Article 38 also states that the declaration shall be made in the form, deadlines and forms established by the Minister of Economy and Finance, who may, in the same manner, determine the places of presentation of the same. The scope of the regulatory powers of the Autonomous Communities in this tax, the yield of which is in full yield to them, is set out in Article 39 of the required Law 21/2001. In accordance with the content of this Article, the Autonomous Communities may assume regulatory powers on the exempt minimum, on the rate of charge and on deductions and allowances on the quota which may not be modified by the regulated in state legislation. For its part, Law 41/2003 provides in its second provision second that the Autonomous Communities may declare the exemption from the Tax on the Patrimony of the Goods and Rights of the Protected Heritage of Persons with disability. In the exercise of these regulatory powers, the Autonomous Community of Catalonia has regulated in its specified Law 31/2002, the minimum exempt referred to in Article 28.2 of the Tax Law, establishing its amount in EUR 108,200, with a in general, and in 216,400 euros for taxpayers with physical, mental or sensory disabilities in grade equal to or greater than 65 per 100. Likewise, this Autonomous Community in Law 7/2004 has established a bonus of 99 per 100 of the share of the quota that is proportionally corresponding to the goods or rights that are part of the patrimony. protected from persons with disabilities. For its part, the Community of Madrid, in its Law of 31 May, of Tax and Administrative Measures, has also regulated the minimum exemption, fixing its amount by EUR 112,000. Finally, the Valencian Community in Law 12/2004, of 27 December, of Fiscal Measures, Administrative and Financial Management, and Organization of the Valencian Generalitat ("DOGV" of the 29th and "Official Gazette of the State" of February 14, 2005) has established for taxable persons not resident in Spain prior to 1 January 2004, that they acquired their habitual residence in that Community on the occasion of the celebration of the XXXII edition of the America, and having the consideration of members of the entities holding the rights of exploitation, organisation and management of the said edition of the America's Cup or of the entities constituting the participating teams a bonus of 99,99 per 100 of the quota, excluding the proportion corresponding to the goods or rights which are situated, may be exercised or are to be complied with in Spanish territory and which shall form part of the assets of the taxable person as at 31 December 2003. Consequently, the models for the declaration by the Tax on the Income of the Physical Persons and on the Heritage must be approved, which must be used by the taxpayers who are obliged to declare for the financial year 2004 by both taxes on which the comments made are incorporated. In this regard, Article 38.5 of Law 21/2001 provides that the models of declaration for the Income Tax of the Physical Persons will be unique, although in them they will have to be duly differentiated the autonomic aspects. In accordance with the above, this Order provides for the approval of single declaration models which may be used by all taxpayers, irrespective of the Autonomous Community in which they were resident in the financial year 2004. and in which the autonomic aspects are duly differentiated. In this sense, the management experience of the last campaigns advises to maintain, both the two models of self-validation that have been used in the previous exercises: the general or ordinary, applicable, in general, to all the and the simplified, which may be used by taxpayers whose income, irrespective of their value, comes exclusively from the sources listed in this Order, such as the procedure for the submission of declarations, including the telematic route. This Order also regulates the procedure for referral of the draft declaration, sets out the conditions for confirmation or subscription by the taxpayer and determines the place, form and time of the submission and completion of the income which, if any, results from it. The regulation of these extremes, according to the management experience of the last campaign, is carried out by enhancing the use of the telematic and telephone means and establishing the possibility that the presentation of the drafts to return and, in certain cases, to enter, may be carried out from 1 April 2005. Finally, in order to facilitate and speed up the tax payers ' compliance with their tax obligations and, in particular, the payment resulting from them, in this Order it is necessary to regulate as a means of payment of the tax debts resulting from declarations or drafts of the Income Tax declaration of the Physical Persons and the declarations of the Tax on the Heritage, the domicile of the same in the entities of deposit that act as partners in the collection management. The banking house procedure established, based on the management experience derived from the domicile of the second term of the income resulting from the Income Tax declaration of the Physical Persons and whose foundation is found in Article 24 (2) of the General Rules of Collection, adopted by Royal Decree 1684/1990 of 20 December 1990 (Official Gazette of the State of 3 January and 1 February 1991), to which the cash payment of the tax debts may be carried out by any means authorized by the Minister for Economic Affairs and In the present financial year only declarations which are submitted by telematic means, to which they are made through the aid services provided at the offices of the State Administration of Taxation or Tax Administration, are reserved for the purposes of this exercise. Those entitled to that effect by the Autonomous Communities and are presented through the intranet of the State Administration of Tax Administration, as well as to the draft declarations of the Income Tax of the Physical Persons whose confirmation or subscription is made by telematic, telephone or in the above mentioned offices . The bank address may cover the entire income resulting from the said declarations or, in the case of declarations or drafts of the Income Tax declaration of the Physical Persons, the amount corresponding to the the first period of time, if the resulting amount is to be split into two payments, without prejudice to the fact that in the latter case the payment of the second instalment may also be eligible for direct debit. For all of this, by making use of the authorizations referred to above, to the provisions of Article 5.1 of Royal Decree 553/2004 of 17 April, which restructured the ministerial departments ("Official Journal of the European Union"). State " of 18), in whose virtue the Minister of Economy and Finance has the powers previously attributed to the Minister of Finance, as well as of the remaining ones that I have conferred, I have:

First. Forced to declare by the Income Tax of the Physical Persons.

1. In accordance with the provisions of Article 97 of the recast of the Law on the Income Tax of the Physical Persons, approved by the Royal Legislative Decree of March 5, and in Article 61 of the Tax Regulation, approved by Royal Decree 1775/2004, of July 30, the taxpayers will be obliged to submit and subscribe to the declaration for this Tax, with the limits and conditions established in those articles.

2. However, taxpayers shall not be required to declare income from the following sources exclusively on individual or joint taxation:

A) Integration of work, with the following limits: 1) With a general character, EUR 22,000 per year when they come from a single payer. This limit shall also apply in the case of taxpayers who receive income from more than one payer and either of the following two situations: (a) the sum of the amounts received from the second and the other The amount of EUR 1 000 per year shall not exceed the sum of EUR 1,000 per year.

b) That their only income from the work consists of the passive benefits referred to in Article 16.2.a) of the Tax Act and the determination of the applicable withholding rate would have been made in accordance with the special procedure laid down in Article 81 of the Tax Regulation.

2nd) 8,000 euros per year, when:

(a) Proceed with more than one payer, provided that the sum of the amounts received from the second and remaining payers, in order of value, exceeds the amount of EUR 1,000 per year.

b) Compensatory pensions of the spouse or annuities for food other than those provided for in Article 7 (k) of the Tax Act are collected. (c) The payer of the income of the work is not obliged to retain in accordance with the provisions of Article 74 of the Tax Regulation.

B) Integration of capital and capital gains subject to retention or income on account, with a total limit of EUR 1,600 per year.

C) Real estate agents charged under Article 87 of the Tax Act that come from a single building, full income from capital not subject to withholding tax from Treasury bills and grants for the purchase of houses of official or price protection, with a joint limit of EUR 1 000 per year.

3. Nor will taxpayers be required to provide exclusively income from work, capital, professional activities and capital gains, up to a maximum sum of EUR 1 000 per year, in individual taxation or joint.

4. In any case, they shall be obliged to declare taxpayers who have the right to deduct for investment in housing, for savings or business, for double taxation or to make contributions to protected assets of persons with disability, pension schemes, insured pension schemes or social welfare insurance schemes which reduce the tax base when exercising such a right. 5. The submission of the declaration, in cases where it is required to do so, shall be necessary to obtain refunds on account of the payments made, including for those purposes the deduction for the programme PREVER a It is also necessary to ensure that, in the light of the Commission's proposal, the Commission will take the necessary steps to ensure that the European Parliament and the Council of the European Parliament and the Council of the European Parliament State " of 10), of the non-resident Income Tax quotas referred to in paragraph (d) of the Article 80 of the recast of the Law on the Income Tax of the Physical Persons and, where applicable, of the maternity deduction provided for in Article 83 of the aforementioned Law.

Second. Obliged to declare for the Tax on the Heritage. -In accordance with the provisions of article 37 of Law 19/1991, of 6 June, of the Tax on Heritage, they will be obliged to present a declaration for this Tax:

(a) taxable persons subject to the personal obligation tax, where their taxable amount, determined in accordance with the rules of the tax, is higher than or when not giving rise to EUR 108,182,18 The value of their assets or rights, as determined in accordance with the tax rules, is higher than EUR 601,012,10.

In accordance with the provisions of Article 5 (1) (a) of Law 19/1991, when a resident in Spanish territory becomes resident in another country, he may choose to continue to be taxed by personal obligation in Spain. The option shall be exercised by the filing of the declaration by personal obligation in the first financial year in which it is no longer resident in the Spanish territory. (b) taxable persons subject to the actual duty tax, whatever the value of their net worth, the tax in this case being required for the goods or rights of which it is the holder when they are situated, they may exercise or have to be carried out on Spanish territory.

Third. Approval of the models for the declaration of the Income Tax on the Physical Persons and the Tax on the Heritage.

1. The models for the simplified and ordinary declaration of the Income Tax of the Physical Persons, and of the Tax on the Heritage and the documents of entry or return, consisting of: a) Declarations of the Taxes on the Income of the Physical Persons and on the Heritage: Model D-101. Simplified declaration of the Income Tax of the Physical Persons reproduced in Annex I of this Order.

Model D-100. Ordinary Income Tax Statement of the Physical Persons reproduced in Annex II to this Order. Model D-714. Declaration of the Tax on the Heritage reproduced in Annex III of this Order. Each of the pages of this model consists of three copies: two for the Administration and one for the person concerned. However, statements which are generated exclusively through the use of the printing module developed for these purposes by the State Tax Administration Agency shall consist of two copies: one for the Administration and the other for the data subject.

b) Income or return documents reproduced in Annex IV of this Order in the following detail:

Model 100. Document for the entry or return of the Income Tax declaration of the Physical Persons. This document shall be valid for both the simplified declaration and the ordinary declaration. The number of supporting documents to be included in this document shall be a sequential number, the first three digits of which shall correspond to code 100.

Model 102. Second-term income document of the Income Tax declaration of the Physical Persons. This document shall be valid for both the simplified declaration and the ordinary declaration. The number of supporting documents to be included in this document shall be a sequential number, the first three digits of which shall correspond to code 102. Model 714. Income document of the declaration of the Tax on Heritage. The number of supporting documents to be included in this document shall be a sequential number, the first three digits of which shall correspond to code 714.

2. The return envelopes, as set out in Annex V, are approved and listed below:

(a) On the return of the simplified and ordinary declarations of the Income Tax of the Physical Persons.

b) On the return of the declaration of the Tax on Heritage.

3. The declarations and their corresponding documents of entry or return signed by the declarant shall be valid on the models which, adjusted to the contents of the models approved in this paragraph, are generated exclusively by using the printing module developed for these purposes by the State Tax Administration Agency. The data printed in these declarations and in their corresponding income or return documents shall prevail over any changes or manual corrections which may occur on them, so that they do not produce any effects on the Tax administration.

The above statements must be presented in the return on "Program of assistance" of the income tax declarations of the Physical Persons and the Tax on the Heritage, which is also approved in the Annex VI to this Order.

Fourth. Use of the models of the Income Tax declaration of the Physical Persons.

1. The simplified declaration approved in the third paragraph of this Order may be used by taxpayers whose income, including those allocated by the institutions under the allocation of income, irrespective of their amount, is derived from some of the following sources and concepts: a) Workings of the job.

b) Capital of furniture. c) Real estate capital flows. (d) Imputations of real estate. e) Earnings and losses arising from transfers or repayments of shares or units in Collective Investment Institutions subject to withholding or income on account, as well as from prizes subject to withholding or income obtained by participation in games, contests, raffles or random combinations. (f) property gains which are shown in the transmission of the taxpayer's habitual dwelling where the total amount obtained is reinvested in the acquisition of a new habitual dwelling, under the conditions laid down in the Article 39 of the Tax Regulation.

Without prejudice to the foregoing paragraphs, they may not present a simplified declaration:

-Taxpayers who have obtained income of different nature from those listed above.

-Taxpayers who have obtained exempt income which, however, must be taken into account for the purposes of calculating the rate of charge applicable to the other income. -taxpayers who are entitled to compensation for negative items from previous years. -Taxpayers who intend to regularise tax situations arising from statements previously submitted.

2. The ordinary declaration approved in the third paragraph of this Order is generally applicable to all taxpayers, being their compulsory use for those who cannot use the simplified model. Fifth. Deadline for the presentation of the income tax declarations of the Physical Persons and the Tax on the Heritage. The deadline for the presentation of the income tax returns of the Physical Persons and the Tax on the Assets, whatever the result of the same, shall be, in general, between 2 May and 30 June 2005, inclusive.

Notwithstanding the foregoing, the confirmation or subscription of the draft declaration of the Income Tax of the Physical Persons referred by the Tax Administration, in the terms set out in the 16th paragraph of this Order, the result of which is to be returned or negative, may be effected from 1 April 2005 until 30 June 2005, inclusive. In the event that the result of the said draft declaration throws up an amount to be entered and its payment is taken into account, in the terms set out in paragraph 10 of this Order, the confirmation or subscription of the same may be from 1 April to 23 June 2005, both inclusive.

Sixth. Form of presentation of the declarations of the Income Tax of the Physical Persons and the Tax on the Heritage.

1. The declarations of the Income Tax of the Physical Persons and the Tax on the Heritage, as well as the corresponding income or return document, shall be presented according to the models corresponding to those approved in the third paragraph of this Order, including those generated by the use of the printing module developed by the State Administration of Tax Administration, signed by the declarant and duly completed all the data that affects you from those collected in the same.

In the case of a joint declaration for the Income Tax of the Physical Persons, the declaration will be signed and presented by the members of the family unit of age who will act on behalf of the minors and of the most disabled judicially integrated in it, in the terms of article 45 of Law 58/2003, of December 17, General Tax ("Official State Gazette" of 18). 2. The draft declaration signed or confirmed by the taxpayer, in the terms set out in the 16th paragraph of this Order, shall be considered as a statement of the Income Tax of the Physical Persons to all the effects. 3. Statements of the Income Tax of the Physical Persons effected through the assistance services provided in the offices of the State Administration of Tax Administration, whatever their outcome, may be presented, at the option of of the taxpayer, in that act in the aforementioned offices for their immediate transmission through the intranet of the State Administration of Tax Administration. Notwithstanding the foregoing, in the case of declarations whose result is an amount to be entered, their presentation shall be conditional on the taxpayer proceeding in that act to the direct debit of the entire income resulting from the the first period, in the case of statements of the Income Tax of the Physical Persons in which the taxpayer has opted for the fractionation of the payment, in accordance with the terms laid down in paragraph 10 of this Order. The statements of the Income Tax of spouses not legally separated in which one of them requests the suspension of the tax may also be presented in this way and in accordance with the provisions of the preceding paragraph. income and the other manifest the waiver of the recovery of the return, whatever the final result of his declarations, to enter, to return or negative. To this end, once the declaration has been drawn up, copies shall be delivered to the taxpayer for the person concerned, as well as two copies, for the administration and for the person concerned, of the summary of the declaration-entry or return document conforming to the model corresponding to those approved in Annexes VII A and VII B of this Order. The delivery in the said offices of the copy for the administration of the said sheet summary of the declaration-document of entry or return duly signed by the taxpayer and in which the data relating to the domicile shall be recorded of the entry and, in the case of fractionation, the options for payment of the second term or, where appropriate, those corresponding to the request for the return by transfer or waiver thereof, shall be considered as a presentation of the declaration to all effects. The taxpayer shall then be given another sheet in which, in addition to such data, the transmission of the declaration through the Intranet of the State Tax Administration Agency shall be recorded by means of an electronic code. of 16 characters. This procedure may also be applicable to statements made in the offices authorized by the Autonomous Communities for the provision of the said aid service and which are submitted to them for transmission by means of of the Intranet of the State Administration of Tax Administration.

Seventh. Additional documentation to accompany the Income Tax return of the Physical Persons.

1. The taxpayers to whom the charge of income in the international tax transparency regime referred to in Article 92 of the recast of the Law of the Tax is to be applied shall, together with the copy for the Management of the declaration, a document containing the following information concerning the non-resident entity in Spanish territory:-Name or social reason and place of the registered office.

-Administrators relationship. -Balance and Profit and Loss Account. -Amount of positive income to be charged. -Justification of the taxes satisfied with respect to the positive income to be charged.

2. The taxpayers who, under the provisions of Article 27 (10) of Law 19/1994, of 6 July 1994, amending the Economic and Fiscal Regime of the Canary Islands, have made in the tax period advance investments of Future allocations to the reserve for investments in the Canary Islands, must present, together with the copy for the Administration of their declaration for the Income Tax of the Physical Persons, a document in which the aforementioned materialization and its financing system. Eighth. Place of presentation and income of the declarations of the Income Tax of the Physical Persons and the Tax on the Heritage.

1. The taxpayers who are obliged to declare by the Income Tax of the Physical Persons or by the Tax on the Heritage must determine the tax liability corresponding to these taxes and, if necessary, enter the amounts At the time of filing the respective statements, the Treasury Department All this, without prejudice to the provisions of paragraphs 9 and 10 of this Order for cases of fractionation of the payment resulting from the income tax declaration of the physical persons and for the direct debit of the payment of the declarations of the Tax on the Income of the Physical Persons and the Tax on the Heritage, respectively, as well as for the cases of application for suspension of the income of the tax liability, without interest of delay, carried out by the Married and not legally separated taxpayer from the resulting return of their spouse.

2. Positive statements of the Income Tax of the Physical Persons. The presentation and realization of the income resulting from these self-financing can be made in the deposit institutions that act as collaborators in the collection management (Banks, Savings Banks or Credit Unions), the Spanish territory, even if the entry is effected outside the time limit laid down in the fifth paragraph of this Order. Positive declarations made through the support services provided at the offices of the State Agency for Tax Administration or in the offices of the Autonomous Communities may be submitted directly to the Office. (a) offices for immediate telematic transmission, provided that the taxpayer has carried out the direct debit of the resulting income or of the first period, in the case of declarations in which the taxpayer has opted for the division of the payment, in accordance with the terms set out in paragraph 10 of this Order. 3. Statements to be returned by the Income Tax of the Physical Persons. The presentation of the said declarations to be returned may be made in any delegation of the State Administration of Tax Administration or Administrations of the same, as in any office located in Spanish territory of the a contributing entity in which the amount of the refund is to be received, even in the latter case, even if the submission is made outside the time limit set out in the fifth paragraph of this Order. In both cases, the Customer Account Code (CCC) must be entered to identify the account to which the transfer is to be made. These declarations may also be presented in the offices authorized by the Autonomous Communities for the preparation of declarations through the aid program developed by the State Administration of Tax Administration. Where the taxpayer does not have an open account with a contributing entity or another circumstance that justifies it, that end shall be indicated by accompanying the written declaration addressed to the Administrator or Delegate of the State Agency. Tax Administration, who, in the light of the same and prior to the relevant checks, may order the refund to be carried out by issuing a registered cheque from the Banco de España. The refund may also be ordered through the issuance of a cross-check or a nominee from the Banco de España when it cannot be made by means of a bank transfer. 4. Negative statements of the Income Tax of the Physical Persons and statements in which the return in favor of the Public Treasury is waived. These declarations shall be submitted either directly to any Delegation or Administration of the State Tax Administration Agency, or by registered post to the Delegation or Administration of the State Agency of Tax administration corresponding to the tax domicile of the taxpayer. These declarations may also be presented in the offices authorized by the Autonomous Communities for the preparation of declarations by means of the Aid Program developed by the State Administration of Tax Administration. 5. Statements by the Income Tax of the Physical Persons of spouses not legally separated in which, under the provisions of Article 98.6 of the recast of the Law of the Tax, one of them requests the suspension of the income and the other manifest the renunciation of the recovery of the return. The statements relating to both spouses must be submitted simultaneously and jointly at the place corresponding to those referred to in the preceding numbers 2 and 3, depending on the outcome of any of their statements. as a result of the application of the said procedure being positive or returning. If the final result of the said declarations is negative, both shall be presented at the places indicated in the preceding number 4. 6. Declarations of the Tax on Heritage. The declaration of the Tax on the Heritage shall be presented, if appropriate, in conjunction with that of the Income Tax of the Physical Persons in the same place as it is, without prejudice to the provisions of the 18th paragraph of this Article. Order. In cases where the income tax return of the Physical Persons is negative or the return is waived in favor of the Public Treasury and the one corresponding to the Tax on the Heritage is positive, both must be presented in the place where the entry of the latter is made, in accordance with the provisions of paragraph 2 of this paragraph. However, if the declaration of the Tax on the Heritage is positive, it may be presented independently and in different places than the statement of the Income Tax of the Physical Persons when the latter does not carry out the obligation of make no income, nor do any refund be requested in the same way and must be presented in conjunction with the statement of the Income Tax of the Physical Persons corresponding to the spouse of the declarant for having received both spouses, for the purposes of the latter tax on the application for suspension of entry of the debt, without interest on late payment, as referred to in Article 98.6 of the recast of the Tax Law. In those cases where no statement of the Income Tax of the Physical Persons is presented, the declaration of the Tax on the Heritage shall be presented in the places listed in the number 2 of this paragraph if the result of this declaration is positive, or directly, in any Delegation or Administration of the State Tax Administration Agency, or by registered post to the Delegation or Administration of the State Administration Agency Tax corresponding to the tax domicile of the declarant if the result is negative. 7. Taxpayers of the Income Tax of the Physical Persons and the taxable persons of the Tax on the Heritage subject by personal obligation who have their habitual residence abroad and those who are outside the national territory during the period referred to in the fifth paragraph of this Order may additionally make the income or request the refund for the Income Tax of the Physical Persons as well as the income from the Tax on the Assets in the offices located abroad of the deposit institutions authorised by the Agency State of Tax Administration to act as collaborators to carry out these operations. In the case of statements of spouses not legally separated in which one of them requests the suspension of the entry and the other the waiver of the recovery of the refund, both declarations will be presented jointly and simultaneously in any of the cited offices. In any event, the declarations shall be addressed to the last Delegation of the State Administration of Tax Administration in whose demarcation they have or have their habitual residence. 8. Taxpayers of the Income Tax of the Physical Persons who are under the current account system in tax matters regulated in Royal Decree 1108/1999, of 25 June, for which the system of account is regulated ("Official State Gazette" of 7 July), they shall submit their declaration in accordance with the rules laid down in the sixth paragraph of the Order of 30 September 1999 approving the model for the application of the inclusion in the current account system in the field of taxation, the place of presentation of the tax declarations which generate debts or claims to be entered in that tax account and the provisions of Royal Decree 1108/1999 of 25 June 1999 governing the current account system in the field of taxation ("Official State Gazette" of 1 October).

Ninth. Fractionation of the payment resulting from the Income Tax declaration of the Physical Persons. -In accordance with the provisions of Article 62.2 of the Tax Regulation, taxpayers may be able to split, without interest or surcharge, the amount of the income of the differential fee resulting from its self-validation of the Income Tax on the Income of the Physical Persons in two parts: the first, 60 per 100 of its amount, at the time of filing the declaration, and the second, of the 40 by 100 remaining, until 7 November 2005, inclusive.

In the cases in which, pursuant to the provisions of Article 98.6 of the recast of the Tax Law, the request to suspend the income of the tax liability resulting from the self-settlement made by a spouse does not reach all of that amount, the rest of the tax liability may be broken down in the terms set out in the preceding paragraph. In any event, in order to enjoy this benefit, it will be necessary for the declaration to be submitted within the time limit set out in the fifth paragraph of this Order. It shall not be split in accordance with the procedure laid down in this paragraph, the entry of the additional statements.

10th. Payment of the tax debts resulting from the income tax declarations of the Physical Persons and the Tax on the Heritage by bank domicile.

1. The taxpayers who choose to split the payment of the Income Tax declaration of the Physical Persons may use as a means of payment of the 40 per 100 corresponding to the second term the bank domicile in the entity of a deposit that acts as a contributor to the collection of the revenue in which the first term is entered.

By virtue of the debit order made by the taxpayer, the collaborating entity will, if necessary, proceed on 7 November 2005 to take into account the amount of the second term, entering it within the time limits set in the restricted account of collaboration in the collection of the taxes. Subsequently, the contributing entity shall transmit to the taxpayer supporting the income made, in accordance with the specifications set out in Annex VIII of this Order, which will serve as a document proving the income made in the Treasury Public. The taxpayers who do not wish to direct the second term in a contributing entity, when they are responsible for the payment, must make, directly or by means of telematics, the income of that period in any office located in the Spanish territory of the latter. institutions (banks, savings banks or credit unions) up to and including 7 November 2005, using the model 102. 2. Without prejudice to the foregoing, the taxpayers who carry out the telematic presentation of the income tax declaration of the Physical Persons and the Tax on the Heritage or whose declaration by the Income Tax of the Natural persons shall be carried out through the support services provided in the offices of the State Administration of Tax Administration or in those authorized for that purpose by the Autonomous Communities for their immediate telematic transmission, as well as those who carry out the confirmation or subscription of the draft declaration of the Tax on the Income of the Physical Persons by means of telematic means, telephone or in the offices mentioned above, may use as means of payment of the tax debts resulting from the same the bank domicile in the institution of deposit that acts as Member of the management of the tax collection (Banco, Caja de Ahorro o Cooperativa de credit), sita in Spanish territory in which the account in which the payment is located is open to its name. In the event that the taxpayer opts for the fractionation of the income resulting from the income tax declaration of the Physical Persons and the domicile, both the first and the second term, the latter must be carried out in the same entity and account for the first period of residence. 3. The bank address referred to in the preceding number may be held from May 2 to June 23, 2005, inclusive. However, the confirmation or subscription of the draft declaration of the Income Tax of the Physical Persons transmitted by the tax administration whose result is to be entered may be carried out from the 1st of April to the 23rd of June 2005, both inclusive, provided that in such act the taxpayer proceeds to the direct debit of the resulting income or, where appropriate, of the corresponding to the first term. 4. The State Tax Administration Agency shall communicate the order or orders of the taxpayer's bank address to the designated contributing entity, which shall, if necessary, proceed on 30 June 2005 to take into account the amount (a) whether the total amount of the tax liability or the amount corresponding to the first term is entered in the instalments established in the restricted account of the tax collection. Subsequently, the said entity shall transmit to the taxpayer supporting the income made, in accordance with the specifications set out in Annex VIII of this Order, which will serve as a document proving the income made in the Treasury Public. Similarly, in the event that the taxpayer has also proceeded to the domicile of the second term, the cooperating entity will proceed, if necessary, on 7 November 2005 to take account of that amount and to enter it into the accounts. time-limits set out in the restricted contribution account in the collection of taxes, by referring to the taxpayer supporting the income made, in accordance with the specifications set out in Annex VIII of this Order, which will serve as proof of income made in the Treasury. 5. The persons or entities authorized to submit by means of telematics, in the terms set forth in the twelfth paragraph of this Order, statements on behalf of third parties, in accordance with the provisions of the Royal Decree 1377/2002, of 20 December, which develops social collaboration in the management of taxes for the telematic presentation of declarations, communications and other tax documents ("Official State Gazette" of 21) and in the Order HAC/1398/2003 of 27 May 2003 laying down the assumptions and conditions under which it may be made In the case of the social partnership in the management of taxes, and extends expressly to the telematic presentation of certain models of declaration and other tax documents ("Official State Gazette" of 3 June), they may, by This means, to transfer the orders of direct debit that have been previously communicated by the third parties to those they represent. 6. In any event, payments shall be deemed to be made on the date of charge in the account of the addresses, considering the evidence of the income made which is issued by the deposit institution in accordance with the terms set out in numbers 1 and 4. previous.

11th. Use of identifying labels.

1. The taxpayer for the Income Tax of the Physical Persons and for the Tax on the Heritage that must subscribe the respective declaration, must adhere the identifying labels in the spaces reserved to the effect.

When identification labels are not available, the Fiscal Identification Number (NIF) must be entered in the space reserved for the purpose, accompanying the "Copies for Administration" photocopy of the document accreditable of that number. In the case of a joint declaration for the Income Tax of the Physical Persons corresponding to a family unit composed of both spouses, each one of them must adhere their corresponding identifying labels in the spaces reserved for this purpose. If either spouse or both have no identifying labels, they must enter the respective Fiscal Identification Number (NIF), in the spaces reserved for the purpose, accompanying the "Copies for Administration" photocopy or photocopies of the respective supporting document of that number. 2. However, the identification labels in the Income Tax declarations of the Physical Persons and on the Heritage that are generated informatically by the use of the module of the the impression developed by the State Tax Administration Agency. Nor will it be necessary to adhere the aforementioned labels to the drafts of the Income Tax declaration of the Physical Persons, including the document of entry or return-confirmation of the draft declaration, submitted by the Tax administration.

12th. Scope of application of the system of telematic presentation of income tax declarations of the Physical Persons and of the Tax on the Heritage.

1. The telematic presentation of the declarations of the Income Tax of the Physical Persons may be made by the taxpayers of this tax.

However, they will not be able to make the telematic presentation of the statement:

(a) The taxpayers who are required to accompany the declaration with any documents, requests or manifestations of options not expressly provided for in the official declaration models themselves.

In particular, the telematic presentation of the declaration may not be made by the contributors who are required to accompany the declaration with the additional documentation referred to in the seventh paragraph of this Order. Nor can the declaration be filed in such cases where, resulting in the return, the return is requested by means of a cross-check or a nominee from the Banco de España. (b) taxpayers who are eligible for the current account system in tax matters governed by Royal Decree 1108/1999 of 25 June 1999. (c) Taxpayers who do not comply with any of the general conditions for the telematic presentation of the declarations provided for in the thirteenth paragraph of this Order.

2. The telematic presentation of the declarations of the Tax on the Heritage may be made by the taxable persons referred to in the second paragraph of this Order.

However, the telematic presentation of the declaration may not be made by taxable persons who do not comply with any of the general conditions for the telematic presentation of the declarations established in the Thirteenth paragraph of this Order. 3. The persons or entities authorized to submit statements on behalf of third parties by means of telematics, in accordance with the provisions of Royal Decree 1377/2002 of 20 December 2002 and of Order HAC/1398/2003 of 27 May, may to make use of that right, in respect of the declarations of the Tax on the Income of the Physical Persons and the Tax on Heritage. 4. From 30 April 2006, the telematic presentation of the declarations of the Tax on the Income of the Physical Persons and the Tax on the Heritage of the Year 2004 cannot be made. After that date, the submission of the said declarations shall be made by means of the corresponding form of form.

13th. General conditions for the telematic presentation of the declarations of the Income Tax of the Physical Persons and the Tax on the Heritage.

1. Requirements for the telematic presentation of income tax declarations of the Physical Persons and the Tax on the Heritage. The telematic presentation of the declarations shall be subject to the following conditions: (a) The declarant must have a Fiscal Identification Number (NIF).

In the case of a joint declaration made by both spouses, both spouses must have the respective Fiscal Identification Number (NIF). (b) The declarant must have an X.509.V3 user certificate issued by the National Currency and Timbre Factory-Real Casa de la Moneda or any other electronic certificate admitted by the State Agency Tax administration, as provided for in Order HAC/1181/2003 of 12 May 2003 laying down specific rules on the use of electronic signatures in tax relations by electronic, computer and electronic means telematics with the State Tax Administration Agency ("Official State Gazette" of the 15). In the case of a joint declaration made by both spouses, both spouses must have obtained the corresponding user certificate. c) If the presenter is a person or entity authorized to file statements on behalf of third parties, he/she must have his/her user certificate installed in the browser. d) To carry out the telematic presentation of the Income Tax declaration of the Physical Persons and the declaration of the Tax on the Heritage, a program of assistance must be used in advance to obtain the file with the statement to be transmitted. This aid programme may be the programme for the declaration of the Income Tax on the Physical Persons or for the declaration of the 2004 Heritage Tax developed by the State Administration Agency. Tax or other that gets a file with the same format.

2. Concurrency of the income and the telematic presentation of the declaration. In the case of declarations to be entered, the telematic transmission of the declaration must be carried out on the same date as the entry resulting from the declaration.

However, in the event of technical difficulties preventing the telematic transmission of the declaration on the same date on which the entry takes place, such telematic transmission may be carried out. until the second working day following the day of entry. 3. Presentation of statements with formal-type deficiencies. In cases where formal-type anomalies are detected in the telematic transmission of declarations, this circumstance shall be brought to the attention of the declarant by the system itself by means of the corresponding error messages, in order to Proceeds to its healing.

14th. Procedure for the telematic presentation of the declarations of the Income Tax of the Physical Persons and the Tax on the Heritage.

1. Positive declarations of the Income Tax of the Physical Persons and of the Tax on the Patrimony whose total payment or the corresponding to the first term, if you opt for the mode of fractionation of the payment corresponding to the declaration Tax on the Income of the Physical Persons, is not carried out through direct debit in the form of a contributing entity in the collection management.

In these cases, the procedure to follow for your presentation will be as follows:

(a) The declarant shall communicate with the collaborating entity directly or through the State Tax Administration Agency, or by going to its offices, to make the income corresponding and to provide the following data:-taxpayer's NIF or taxable person (9 characters)

-Fiscal year (last 2 digits)-Period = 0A (zero A)-Income or return document = 100-Income document = 714-Type of self-validation = "I" Income-Amount to be entered (must be greater than zero). -Option 1: No fractional payment. -Option 2: If you split the payment and not the second term. -Option 3: If the payment is split and if the second term is established, under the conditions laid down in paragraph 10 of this Order.

The contributing entity, after accounting for the amount, will assign to the taxpayer a Full Reference Number (NRC) that will generate informatically via a cryptographic system that uniquely relates the NRC to the amount to be entered.

At the same time, it shall transmit or deliver, in the form of data transmission, a receipt containing at least the data indicated in Annex IX of this Order. (b) The declarant, after the previous operation and obtained the corresponding NRC, shall be in communication with the State Tax Administration Agency through the Internet or any other equivalent means to permit the connection, in the address: https://aeat.es. Once the tax concept is selected and the file with the statement to be transmitted will introduce the NRC supplied by the contributing entity. c) Then proceed to transmit the declaration with the electronic signature, generated by selecting the user certificate previously installed in the browser to this effect. In the case of a joint declaration for the Income Tax of the Physical Persons formulated by both spouses, the certificate corresponding to the spouse must also be selected, in order to also generate the electronic signature of the the latter. If the presenter is a person or entity authorised to make representations on behalf of third parties, a single signature shall be required, corresponding to his certificate. d) If the declaration is accepted, the State Tax Administration Agency will return the data from the income or return document (model 100) or the income document (model 714) validated with an electronic code of 16. characters, in addition to the date and time of the presentation. If the presentation is rejected, the data in the entry or return document (model 100) or the entry document (model 714) and the description of the errors detected will be shown on the screen. In this case, the same should be done with the help program with which the file was generated or repeating the presentation if the error was caused by another reason. The presenter must print and keep the accepted statement as well as the return or return document (model 100) or the entry document (model 714) duly validated with the corresponding electronic code.

2. Positive declarations of the Income Tax of the Physical Persons and of the Tax on the Patrimony whose total payment or the corresponding to the first term, if you opt for the mode of fractionation of the payment corresponding to the declaration Tax on the Income of the Physical Persons is carried out by direct debit in the form of a contributing entity in the management of revenues.

In such cases, the transmission of the declaration shall not require prior communication with the contributing entity for the implementation of the entry and procurement of the NRC referred to in point (a) of the previous number 1. Once the tax concept and the file are selected with the statement to be transmitted, the transmission of the declaration, in which the corresponding home order will be collected, and other subsequent actions, will be carried out in accordance with the provided for in points (c) and (d) of the preceding number 1. The taxpayer must finally print and retain the validated return or return document with a 16-character electronic code in which it will contain, in addition to the date and time of the filing of the declaration, the order of (a) the address of the taxpayer and, where applicable, the option for the payment of the payment chosen by the taxpayer. 3. Declarations of the Income Tax of the Physical Persons to return, with request for repayment or with renunciation of the same in favor of the Public Treasury, and negative declarations Tax on the Income of the Physical Persons and the Tax on the Heritage. In these cases, it will proceed as follows:

(a) The declarant shall communicate with the State Agency of Tax Administration through the Internet or any other equivalent means that permits the connection, in the address: https://aeat.es. and the file with the statement to be transmitted.

b) You will then proceed to transmit the declaration with the electronic signature, generated by selecting the user certificate previously installed in the browser to that effect. In the case of a joint declaration for the Income Tax of the Physical Persons formulated by both spouses, the certificate corresponding to the spouse must also be selected, in order to also generate the electronic signature of the the latter. If the presenter is a person or entity authorised to make representations on behalf of third parties, a single signature shall be required, corresponding to his certificate. c) If the declaration is accepted, the State Tax Administration Agency will return the data from the income or return document (model 100) or the income document (model 714) validated with an electronic code of 16. characters, in addition to the date and time of the presentation. If the presentation is rejected, the data in the entry or return document (model 100) or the entry document (model 714) and the description of the errors detected will be shown on the screen. In this case, the same should be done with the help program with which the file was generated or repeating the presentation if the error was caused by another reason. The presenter must print and keep the accepted statement as well as the return or return document (model 100) or the entry document (model 714) duly validated with the corresponding electronic code.

4. Statements of the Income Tax of the Physical Persons corresponding to spouses not legally separated in which one of them requests the suspension of the income and the other the waiver of the recovery of the return. If one of the spouses opts for the telematic submission procedure of the declaration, the statement corresponding to the other one must also be submitted by this procedure in accordance with the above figures, as the final result of each of these declarations. Fifteenth. Procedure for the referral of the draft declaration of the Income Tax of the Physical Persons.

1. The State Tax Administration Agency shall transmit the draft of the Income Tax Statement of the Physical Persons to the taxpayers who are obliged to submit a declaration that, having requested it in accordance with the provisions of the third, eighth and ninth paragraphs of Order EHA/207/2005 of 2 February 2005, approving the model 104, the return request or the draft declaration, and the model 105, for the communication of additional data, for the tax on the Income of the physical persons, financial year 2004 ("Official State Gazette" of 9), their income proceed, in accordance with the provisions of Article 99.1 of the recast of the Tax Law, exclusively from the following sources: (a) Work projects.

(b) Capital flows subject to withholding or income on account, as well as derivatives of Treasury bills. (c) the allocation of real estate income provided that it is not more than two buildings. (d) Income gains subject to withholding or income on account, as well as grants for the purchase of habitual housing.

2. The referral by the State Tax Administration Agency of the draft declaration shall contain at least the following documents:

a) Draft statement and relationship of the tax data that have served as the basis for their calculation.

b) Confirmation sheet of the draft declaration-entry or return document, which shall be in accordance with the model set out in Annex X to this Order. This document will consist of two copies, one for the taxpayer and one for the collaborating entity-State Tax Administration Agency. The number of supporting documents to be included in this document shall be a sequential number, the first three digits of which shall correspond to code 101 if the result of the declaration is to be entered, and with code 103 if the result of the declaration is to be returned or negative. Failure to receive the draft declaration shall not exonerate the taxpayer from its obligation to make a statement.

3. Notwithstanding the foregoing, in accordance with the provisions of Article 99.2 of the recast of the Tax Law, when the tax administration lacks the information necessary for the drafting of the draft declaration, it will put the The taxpayer's willingness to provide the data that can be provided by the tax return. Sixteenth. Subscription or confirmation of the draft and place of presentation and entry of the same.

1. In accordance with the provisions of Article 99 of the recast of the Tax Law, when the taxpayer considers that the draft statement reflects his tax situation for the purposes of the income tax return Natural Persons may subscribe or confirm it, having the same, in this case, the consideration of the Income Tax declaration of the Physical Persons.

You will not be able to subscribe or confirm the draft declaration in the terms previously commented by the contributors in any of the following situations:

(a) Taxpayers who have obtained exempt income with progressiveness under agreements to avoid double taxation signed by Spain.

(b) Taxpayers who compensate for negative items of previous financial years. (c) Taxpayers who intend to regularise tax situations arising from previously submitted declarations. (d) taxpayers who are entitled to the international double taxation deduction and exercise such right.

2. Draft declaration with result to be entered. The confirmation or subscription of the draft declaration, its presentation and the performance of the resulting income shall be made by any of the following means:

a) In deposit entities that act as collaborators in the collection management. In such cases, the filing of the declaration and the performance of the entry shall be made in any office of the aforementioned deposit entities in the terms of numbers 2 and 7 of the eighth paragraph of this Order, by means of the confirmation sheet of the draft declaration-document of entry or return, duly signed by the taxpayer, or by the taxpayer in the case of a joint declaration made by both spouses, in which it must be stated, where applicable, the Customer Account Code (CCC), as well as the options for splitting the payment and Second-term home address.

The confirmation of the draft declaration and the implementation of the resulting income may also be made, under the appropriate security protocol, at ATMs, electronic banking, telephone banking or through any other non-face-to-face banking system, of those collaborating warehouse entities in the collection management that have established it. For this purpose, the taxpayer shall provide, among other data, its Tax Identification Number (NIF), as well as the supporting number of the confirmation sheet of the draft declaration-entry or return document. In the case of a joint declaration made by both spouses, the spouse's NIF must also be reported. The contributing entity shall subsequently provide the supporting taxpayer with the presentation and revenue made, in accordance with the specifications set out in Annex XI of this Order, which shall serve as a supporting document for both the presentation and entry made as to the options for splitting the payment and direct debit of the second term, if any, made by the taxpayer. b) By telematic means via the Internet. Depending on whether or not the taxpayer chooses to use the bank address as a contributing entity as a means of payment of the amount resulting from the statement corresponding to the draft submitted or, if applicable, of the first period, the following situations should be distinguished:

1. The taxpayer does not opt for the bank domicile in a contributing entity of the amount resulting from the declaration corresponding to the draft submitted or, if applicable, of the corresponding to the first term.

In this case, the taxpayer must have the user certificate referred to in point (b) of the 13th paragraph of this Order in the browser. In the case of joint declarations made by both spouses, the two spouses must have obtained the corresponding user certificate. The procedure to follow will be as follows:

-The declarant must connect with the State Tax Administration Agency through the Internet or any other equivalent path that allows the connection, in the address: https://aeat.es. the form corresponding to the Customer Account Code (CCC) and, where applicable, the options for splitting the payment and direct debit of the second term.

-Once the income has been made in the contributing entity, the State Tax Administration Agency will return the data from the income or return document-confirmation of the draft declaration validated with a 16-character electronic code in which it shall contain, in addition to the date and time of the submission, the splitting of the payment and, where appropriate, the domicile of the second term.

2. The taxpayer chooses to use the bank address as a contributing entity as a means of payment of the amount resulting from the declaration corresponding to the draft submitted or, if applicable, of the corresponding one to the first period.

In this case, the declarant shall record, among other data, its Fiscal Identification Number (NIF) and the reference number of its draft. In the case of a joint declaration made by both spouses, the number of the tax identification (NIF) of the spouse must also be stated. Alternatively, this path may be used by means of a corresponding certificate or user certificate. The procedure to follow will be as follows:

-The declarant must connect with the State Tax Administration Agency through the Internet or any other equivalent path that allows the connection, in the address: https://aeat.es. the form corresponding to the Customer Account Code (CCC) and, where applicable, the options for splitting the payment and the bank address.

-If the declaration is accepted, the State Tax Administration Agency will return the confirmation sheet of the declaration-declaration-document of entry or return validated with an electronic code of 16. characters in which it shall contain, in addition to the date and time of the filing of the declaration, the order of domicile made and, where applicable, the option for the payment of the payment chosen by the taxpayer.

c) By means of telephone, provided that the taxpayer chooses to use the bank address as a contributing entity as a means of payment of the amount resulting from the statement corresponding to the draft submitted or, in its case, of the case for the first period. To this end, the taxpayer shall communicate, among other data, its Fiscal Identification Number (NIF), the reference number of the draft declaration, as well as the Customer Account Code (CCC) in which it wishes to conduct the said address. In the case of a joint declaration made by both spouses, the spouse's NIF must also be reported.

To this effect, the State Tax Administration Agency will adopt the necessary control measures to guarantee the identity of the contributors who carry out the communication and the confirmation of the draft statement. The tax administration shall subsequently forward to the taxpayer the certificate corresponding to the declaration submitted in which it shall contain the order of domicile made and, where appropriate, the option for the payment of the payment chosen by the taxpayer. taxpayer. (d) In the offices of the State Administration of Tax Administration or in the offices of the Autonomous Communities for the confirmation of the draft declaration and its immediate telematic transmission, provided that the taxpayer chooses use the bank address as a contributing entity as a means of payment of the amount resulting from the statement corresponding to the draft submitted or, where appropriate, that of the first deadline. To this end, the taxpayer shall submit duly subscribed to the confirmation sheet of the draft declaration-entry or return document in which the data relating to the bank house order shall be recorded as an entity. contributing to the resulting amount or, where appropriate, to the amount corresponding to the first instalment.

3. Draft declaration with result to be returned or negative. In these cases, the confirmation or subscription of the draft declaration, its presentation, as well as the request for the return or, if applicable, the waiver of the same shall be made by any of the following means:

(a) By telephone means, by communicating the taxpayer, among other data, its Tax Identification Number (NIF) and the reference number of the draft declaration or, where appropriate, the number of supporting documents. In the case of a joint declaration made by both spouses, the spouse's NIF must also be reported. To this end, the State Tax Administration Agency shall adopt the necessary control measures to guarantee the identity of the contributors who carry out the communication and the confirmation of the draft declaration.

The tax administration will subsequently forward to the taxpayer the certificate corresponding to the submitted declaration. (b) by means of telematic means through the Internet, including the taxpayer, among other data, its Fiscal Identification Number (NIF) and the reference number of its draft. In the case of a joint declaration made by both spouses, the number of the tax identification (NIF) of the spouse must also be stated. Alternatively, this path may be used by means of a corresponding certificate or user certificate. If the presentation is accepted, the State Tax Administration Agency will return the data of the document of entry or return-confirmation of the draft of the validated declaration with a 16-character electronic code. of the date and time of filing, which the taxpayer shall print and keep. (c) The telematic route may also be used to direct the corresponding SMS message to the State Tax Administration Agency to confirm the draft declaration. To this end, the taxpayer shall record, among other data, its Tax Identification Number (NIF) and the supporting number of the confirmation sheet of the draft declaration-entry or return document. In the case of a joint declaration made by both spouses, the spouse's NIF must also be reported. The State Tax Administration Agency will return SMS to the taxpayer, accepting the confirmation of the draft declaration made along with a 16-character code to be retained. The tax administration shall subsequently forward the relevant certificate of the submitted declaration to the taxpayer. If confirmation is not accepted, the State Tax Administration Agency shall send an SMS message to the taxpayer communicating that circumstance and indicating the error that has existed. This path cannot be used to confirm those draft declarations whose result is to be returned and the taxpayer renounces the return. (d) In any office located in the Spanish territory of the deposit entity acting as a contributor in the collection management in which the amount of the refund is to be received, as well as in any office of the State Agency Tax administration or in the autonomous communities authorized for the confirmation of the draft declaration and its immediate telematics transmission. In these cases, the taxpayer will have to submit the confirmation sheet of the draft declaration of income or return. Notwithstanding the foregoing, no deposit may be made in the offices of the deposit institutions acting as partners in the management of the management of the draft of the declarations whose result is negative or those in which, being their result to be returned, the taxpayer renounces the return. e) In ATMs, electronic banking, telephone banking, or through any other non-face-to-face banking system, of those collaborating warehouse entities in the collection management that have established it, in which it is desired receive the amount of the refund, under the appropriate security protocol. To this end, the taxpayer shall record, among other data, its Fiscal Identification Number (NIF) as well as the supporting number of the income or return document-confirmation of the draft declaration. In the case of a joint declaration made by both spouses, the spouse's NIF must also be included. The contributing entity shall provide the supporting taxpayer with the presentation of the declaration, in accordance with the specifications corresponding to those set out in Annex XI of this Order, which shall serve as the supporting document for the said Order. operation. Notwithstanding the foregoing, this path may not be used for the confirmation of the draft declaration in those cases where the result of the declaration is negative or when the taxpayer renounces the return.

4. In cases where the draft declaration contains erroneous data or the omission of specific data, the taxpayer, including, among other data, its Fiscal Identification Number (NIF), the spouse's NIF in the declaration assumptions (a) a joint statement by both spouses, and the reference number of the draft received, or by making use of the user's certificates, may be required by the tax administration, by means of personation in any Delegation or Administration of the State Agency for Tax Administration, by telephone or telematic means, in these two (a) the following cases with the corresponding security protocol, their rectification or the inclusion of those corresponding to the purpose of the tax administration to draw up a new draft declaration with their corresponding Entry or return document, which may be subscribed or confirmed in the terms set out in the preceding numbers of this paragraph.

However, in the cases referred to in points (a), (b), (d) and (e) of paragraph 3 of this paragraph, the taxpayer, when subscribing or confirming the draft declaration, may provide the identifying data of the account to the return, Customer Account Code (CCC), or modify those that appear in the document of entry or return-confirmation of the draft declaration without the need to urge the rectification of the draft received in the terms mentioned in the preceding paragraph. 5. Where the taxpayer considers that the draft declaration received does not reflect his or her tax situation, he shall submit the corresponding declaration in accordance with the model applicable in accordance with the provisions of paragraph 4. of this Order.

seventeenth. Direct payment of the second term of the income tax returns of the physical persons presented by telematic means whose owners have not received the direct debit. -When the taxpayers present by way of (a) the statement of the Income Tax of the Physical Persons or confirm by this same way the draft declaration and only choose to carry out the direct debit of the amount corresponding to the second term, will not specify make any communication to the collaborating entity, as it will be the State Agency Tax administration who communicates this address to the contributing entity identified by the taxpayer in the income or return document.

Subsequently, the contributing entity shall transmit to the taxpayer supporting the income made, in accordance with the specifications set out in Annex VIII of this Order, which will serve as an income-proof document carried out at the Treasury.

Eighteenth. Place of presentation and entry of the declaration of the Tax on the Heritage in printed by taxpayers who present by telephone or telematics the declaration of the Tax on the Income of the Physical Persons. -The contributors that carry out the presentation of the statement of the income tax of the physical persons by means of telematics, as well as those who subscribe or confirm the draft declaration by means of telephone or telematic means and who are obliged to declare The Tax on Heritage does not opt for its telematic presentation, they must present the declaration of the latter tax in the places listed in the eighth paragraph of this Order if the result of the declaration is positive, or directly, or by registered post, before the Delegation or Administration of the Agency State of Tax Administration corresponding to the tax domicile of the declarant, if the result is negative. Single final disposal.

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

Madrid, 9 March 2005.

SOLBES MIRA

Messrs. Director-General of the State Tax Administration Agency and Director General of Taxation.

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