The correct management of the various taxes requires that the tax authorities have adequate information, especially as regards the economic transactions resulting from the development of activities business or professionals. Hence the importance for employers and professionals to correctly fulfil the duty to issue an invoice for each of the operations carried out without this, on the other hand, to disturb the normal development of their activities.

For this reason, the additional provision seventh of Law 10/1985, of April 26, of partial modification of the Tax General Law, established for the businessmen and professionals the obligation to issue and to deliver invoice for the operations they perform.

From the content of this provision, and in its development, the Royal Decree 2402/1985 was approved, of 18 December, which has until now regulated the duty to issue and deliver an invoice which is the responsibility of the businessmen and professionals.

Moreover, article 35.2 of Law 230/1963 of December 28, General Tax, establishes for taxable persons the obligation to keep the documents that are established in each case. According to this precept, the documentary justification of expenses, reductions or minorations is carried out on numerous occasions through the timely invoice, which, therefore, has to be preserved during the limitation period tax, without prejudice to the obligations laid down in this framework by the trade rules.

With regard to the Value Added Tax, the Indirect General Tax and the Tax on Production, Services and Import, the issue of the invoice has a special meaning. It is important to note that, in these taxes, the invoice will allow the correct operation of its tax technique, because through it it will have its impact, as well as the possession of an invoice that meets the requirements that are established In the Regulation for which the duties on invoicing are regulated, it will, if necessary, allow the The recipient of the operation practices the deduction of the supported quotas.

These circumstances are set out in Law 37/1992 of 28 December 1992 on the value added tax, and in particular, inter alia, in Article 164 (1) and Article 165, which have been given new The wording of Law 53/2002 of 30 December 2002 on fiscal, administrative and social order measures. This Regulation develops them in application of the enablement that is contained in those.

For their part, paragraphs 1.b) and 4 of Article 59 of Law 20/1991 of 7 June, amending the fiscal aspects of the Fiscal Economic Regime of the Canary Islands, as amended by Law 53/2002 of 30 December, In relation to the Indirect General Tax, they contain a reference to the state regulations on invoicing. The same applies to Article 21.1 (c) of Law 8/1991 of 25 March establishing the Tax on Production, Services and Import in the Cities of Ceuta and Melilla.

In any event, it should be noted that the demand for the invoice as a justification for the exercise of the right to deduct the value added tax contributions borne by employers or professionals, such as Article 97 of the Tax Act, far from being set up as a test means, must be characterised as a requirement of deductibility laid down by Community legislation and, consequently, by the law, under which the (i) the right to be taken into account by employers or professionals in so far as these quotas have been supported, without prejudice to compliance with the remaining deductibility requirements established by law, which is credited with this document.

the field of invoicing, the Community legislation in this field had been very small until recently, since it was limited to the minimum requirements which the Member States of the European Community had to require at all times. invoice. With the adoption of Council Directive 2001 /115/EC of 20 December 2001, a number of issues relating to invoicing have been regulated at Community level, and the issue of invoices in the field has been simplified and harmonised. of Value Added Tax.

The above mentioned directive states the cases in which the issue of an invoice is compulsory for employers or professionals and other taxable persons in the value added tax, while allowing the Member States establish the obligation to issue an invoice in other cases, and in these cases allow the content of the documents to be simplified to be simplified. It also lays down the obligation for Member States to allow invoices to be issued by the addressees of the transactions or by third parties.

addition, the Directive lays down the particulars which are compulsory in any invoice, harmonizing the requirements which Member States have so far required for invoices issued by the operations which they would have taken. be considered in its territory. These particulars must be recorded on invoices which are compulsory in accordance with the Directive, although Member States may authorise for certain cases the issue of invoices in which those requirements are simplified, Although there are certain mentions of compulsory entry.

In relation to the cases in which the documentation of the operations is decided by the Member States, as is the case in the operations carried out for individuals, the particulars to be entered in the documents which they are issued may be freely established by those, given that they are documents which are not issued to be used as proof of the right of deduction.

In this context, the regulation maintains the requirements of the invoice replacement documents, that is, the tickets, which are the ones that are issued in these cases, unchanged.

Finally, the directive requires Member States to accept the use of new technologies, both in the remission of invoices and in their preservation.

On the other hand, account must be taken of the evolution of business practices since 1986, the date of entry into force of the royal decree which has so far regulated the duty to issue and deliver the invoice. to employers and professionals, which, together with the adoption of the directive referred to in the preceding paragraphs, which were required to be transposed before 1 January 2004, require an in-depth review of the rules of procedure. (a) the duty to issue and deliver the invoice, which shall also apply to the Tax on Production, Services and Import and on the Indirect General Tax Canarian under the reference to the state legislation to which reference has been made.

In any case, it should be noted that the invoice, whose commercial and tax significance is indisputable, must not only be regulated from the perspective of sales taxes, but also from the general public our tax system, without prejudice to the specialties of that tribute. Regulation of the duty of invoicing from a broader perspective is thus justified.

Finally, two specific scenarios are foreseen in which the obligation to issue an invoice by employers or professionals performing the operations, allowing them to be other entrepreneurs or professionals, is foreseen. who proceed to such an issue.

These are the operations carried out in the electricity market and certain services in which travel agencies are involved in the name and for the account of travel agents, both of which are in the The particularities of the operations to be documented justify this treatment.

The regulatory text is supplemented by the transitional provision which sets out the conditions under which Royal Decree No 2402/1985 of 18 December 1985 provides for the new rules to be applied. contains in the text that is adopted, and details, in particular, of the transitional arrangements for various authorisations granted under the provisions of the royal decree to be repealed.

For all these reasons, the first article of this royal decree approves the regulation governing the obligations of invoicing.

Any rule that is integral to the legal system must be designed to make it as simple as possible for the recipients to understand, so that the rights, duties and obligations are met. contained in it. Given the extent and complexity of the new Regulation governing the invoicing obligations, it is appropriate to include an index of articles allowing for the rapid location and systematic location of the requirements of this Regulation. rules.

Moreover, the second article of this Royal Decree introduces various amendments to the Value Added Tax Regulation, approved by Royal Decree 1624/1992, of December 29.

The modifications introduced in the Value Added Tax Regulation are as follows:

First, a new Article, 24a, is added, which lays down the rules for compliance with the provisions of Article 79 (10) of the Tax Act with regard to the fixing of the tax base. in certain transactions carried out on investment gold acquired or imported with exemption for whom it provides for processing.

Of a similar tenor is the new article 26a of the Tax Regulation, with which the new assumption of taxation at the reduced rate of four percent of the deliveries of certain acquired homes is intended to be made operative. by companies that will dedicate them to their lease and that has been introduced as novelty by the fourth article of Law 36/2003, of November 11, of measures of economic reform, coming from the Royal Decree Law 2/2003, of April 25, since the application of this tax benefit depends on the fate of the acquired housing by the the company making the acquisition.

Secondly, a number of adjustments are made to Article 31 of the said Regulation, which develops the procedure for the refund to employers or professionals not established in the territory of application of the tax, to the the purpose of adapting its content to the wording that Law 24/2001 of 27 December, of tax, administrative and social measures, gave to Article 119 of the Law of the Tax, to the new special regime applicable to the services provided by by electronic means, as provided for in Articles 163 a to 163 c of the said Law 37/1992, of 28 December, added to this by Law 53/2002, of December 30, in addition to allowing a more agile management of such returns.

For the purpose of collecting the changes introduced in Articles 122, 123 and 124 of the Law of the Tax Law 53/2002 of 30 December, the wording of Articles 36, 38, 39 and 43 of the said Regulation is adapted. to the simplified special schemes and to agriculture, livestock and fisheries.

Amendments to Articles 40, 49 and 51 of the Tax Regulation, relating to the formal obligations relating respectively to the simplified special arrangements for agriculture, are also introduced. livestock and fisheries and used goods, art objects, antiques and collectibles, to coordinate the content of these articles with the provisions of the Regulation governing the obligations of invoicing.

For the purpose of adapting its content to the new billing legislation, Article 61 (4) of the Regulation is repealed with regard to the special equivalence surcharge regime.

In addition, in order to regulate Article 134a of the Tax Law, introduced by Law 53/2002 of 30 December, an article is added, the 49a, which establishes the formal obligations of the to be complied with in order to make the adjustments envisaged for the commencement or termination of the application of the special arrangements for agriculture, livestock and fisheries. The new wording of Article 48 (2) is also found in connection with this special scheme, which opens the possibility for the payment of the flat-rate compensation of the special scheme to be made in a manner which is (a) as a result of the receipt by the holder of the holding of quantities on account of the price of the goods or services for which the supply or delivery is entitled to their collection.

In line with the amendments that have been made to the approval of the Regulation governing the invoicing obligations, the revision of the existing obligations in the field of books has been carried out for the purposes of the of the Value Added Tax. For this reason, the wording of Articles 62, 63, 64, 68 and 69 of the Regulation is amended.

On the other hand, Articles 3 and 81 of the regulatory text are adapted to collect in euro the thresholds applicable, respectively, in order to determine the non-attachment of certain intra-Community acquisitions of goods and for the presentation of the recapitulative statement on an annual basis, respectively.

Article 82 of the Tax Regulation, concerning the appointment of a representative, is also reworded in order to take into account the wording of Law 24/2001 of 27 December, which was given to Article 164.un.7. of the Tax Law.

Finally, a new additional provision, the sixth, is added to the Tax Regulation, which brings about the regulation contained in the 11th additional provision of Law 66/1997, of December 30, of fiscal measures, administrative and social order, in relation to the management of certain fees and prices which constitute consideration of transactions subject to the tax.

The third article of the Royal Decree includes a series of provisions, conveniently updated, which until their approval had been contained in Royal Decree 2402/1985, which is repealed. These provisions relate to the documentary justification of certain financial transactions for tax purposes.

These are assumptions in which certain documents are regularly issued, but in order to comply with the internal consistency of the Regulation governing the invoicing obligations, which are A single document, which is the invoice, and the documents that are issued to replace it, have been deemed appropriate to be maintained through a provision other than the Regulation itself.

Finally, the regulatory development of the single additional provision of Law 9/1998 of 21 April amending Law No 37/1992 of 28 December of the Value Added Tax on the reimbursement of the tax on imports of goods by customs agents and persons or entities acting in their own name and on behalf of the importers, having regard to the wording of Law 53/2002 of 30 December 2002, that.

All the above justifies the approval of this royal decree, which has been previously reported by the Autonomous Community of the Canary Islands.

In its virtue, on the proposal of the Minister of Finance, in agreement with the Council of State and after deliberation of the Council of Ministers at its meeting on November 28, 2003,

D I S P O N G O:

Article first. Approval of the Regulation governing the obligations of invoicing.

The Regulation governing the billing obligations, the text of which is inserted after this Royal Decree, is approved.

Article 2. Amendments to the Value Added Tax Regulation, as approved by Article 1 of Royal Decree 1624/1992 of 29 December 1992.

The Value Added Tax Regulation, approved by Royal Decree 1624/1992 of 29 December, is amended as follows:

One. Article 3 (1) is amended as follows:

" 1. Persons or entities within the meaning of Article 14 (1) of the Tax Act may choose to hold them in respect of the intra-Community acquisitions of goods which they carry out, even if they have not been exceeded in the current calendar year or in the the limit of EUR 10,000. "

Two. A new Article 24a is added, with the following wording:

" Article 24a. Tax base for certain operations.

In transactions where the tax base is to be determined in accordance with the provisions of Article 7910 of the Tax Act, whether or not the requirements set out in that provision may be satisfied by means of a tax a written declaration signed by the addressee of the same addressed to the taxable person in which the person on his or her liability notes that the gold provided was acquired or imported with exemption from the tax on the basis of the provisions of the Article 140 bis.un.1. of the Tax Act, or was not so. "

Three. The current Article 24a becomes Article 24b.

Four. A new Article 26a is added, with the following wording:

" Article 26a. Reduced tax rate.

For the purposes of the provisions of Article 91.d.1.6., second paragraph, of the Tax Law, the circumstances of the recipient applying the special scheme provided for in Chapter III of Title VIII of Law 43/1995, 27 In December, the Company Tax, and the income derived from its subsequent lease is applicable to the allowance provided for in Article 68 (b) of that law, may be credited by means of a written declaration signed by the addressee addressed to the taxable person, in which he notes, under his responsibility, their compliance.

In order to mediate the circumstances provided for in Article 87 (1) of the Tax Law, the addressee will be jointly liable for the corresponding tax liability, without prejudice to the application of the Article 170.do.2. of the same law. "

Five. Article 31 is amended as follows:

" Article 31. Returns to certain employers or professionals not established in the territory of application of the tax.

1. The exercise of the right to return provided for in Article 119 of the Tax Law shall be conditional upon compliance with the following requirements:

(a) The person concerned or his/her representative must request the refund of the tax on the printed form subject to official model approved by the Minister of Finance, accompanying the following documents:

1. No Declaration subscribed by the person concerned or his representative in which he or she manifests that he does not carry out, in the territory of application of the tax, transactions other than those referred to in Article 119.2. In the case of an employer or professional holder of a permanent establishment situated in the territory of application of the tax, the person concerned shall state in that statement that the person concerned does not make supplies of goods or services services from such permanent establishment.

Employers or professionals not established in the European Community who are engaged in the special arrangements applicable to services provided by electronic means, as provided for in Articles 163 a to 163 c of the Tax Act, shall not be required to comply with the provisions of this ordinal 1. 2. Commitment subscribed by the person concerned or his representative to reimburse the public treasury for the amount of refunds resulting from them.

(b) The person concerned or his representative must keep at the disposal of the tax administration, during the period of limitation of the tax, a certificate issued by the competent authorities of the State in which the establishment of the person concerned, in which it is established that business or professional activities subject to the value added tax or a similar tax are carried out in that State during the period in which the quotas for which the return is requested.

(c) The originals of invoices and other documents supporting the right to return must be kept at the disposal of the tax administration during the period of limitation of the tax.

(d) The State Tax Administration Agency shall be competent for the processing and resolution of the refund requests regulated in this Article.

e) Return requests may refer to the fees that are supported during a calendar quarter or in the course of a calendar year. They may also relate to a period of less than one quarter when they constitute the set of operations carried out in a calendar year.

The time limit for the submission of the said applications shall end at the end of the six months following the calendar year in which the fees to which the applications relate have been incurred.

(f) Return requests for a total amount of less than EUR 200 shall not be admissible.

However, refund applications for an amount of more than EUR 25 may be accepted where the reference period is the calendar year.

2. The decision on the application for repayment must be taken and notified to the person concerned or his representative for the six months following the date of his submission and the payment, where appropriate, of the amount of the refund shall be ordered within that period. return.

3. After the period laid down in the preceding paragraph to notify the adopted agreement without the payment of the refund due to the tax administration, it shall apply to the amount due for repayment of the interest for late payment referred to in Article 58.2.c) of the General Tax Act, from the day following the end of that period and up to the date of the order of payment, without the need for the person concerned to claim it. "

Six. Article 36 is amended as follows:

" Article 36. Exclusion from the simplified scheme.

1. The following are the determining circumstances of the exclusion of the simplified scheme:

(a) To have exceeded the limits that, for each activity, the Minister of Finance determines, with effect in the immediate year after the year in which this circumstance occurs, except in the case of the beginning of the activity, in which the exclusion shall take effect from the moment of commencement of the exclusion. Taxable persons previously excluded for this reason who do not exceed those limits in successive years shall be subject to the simplified scheme, unless they renounce it.

b) Haber exceeded in a calendar year, and for the set of operations indicated below, an amount of EUR 450,000:

1. The number to be recorded in the books recorded in the third paragraph of Article 40.1 and in Article 47.1 of this Regulation.

2. Those for which the taxable persons are obliged to issue an invoice, with the exception of the transactions referred to in Article 121.3 of the Law on the Tax and the Leases of Real Estate does not involve the development of an economic activity in accordance with the provisions of the rules governing the Income Tax of the Physical Persons.

When an activity has started in the previous year, this amount will be raised per year.

The effects of this exclusion cause will take place in the immediate year after it occurs. Taxable persons previously excluded for this reason who do not exceed those limits in successive years shall be subject to the simplified scheme, unless they renounce it.

(c) Amendment of the objective scope of the simplified scheme to determine the non-application of the scheme to the business activities carried out by the taxable person, with effect from the moment set the corresponding modification rule for that objective scope.

(d) You have been excluded from the application of the objective estimate of the Income Tax of the Physical Persons.

e) Conduct activities not covered by the simplified special schemes, agriculture, livestock and fishing or the equivalence surcharge. However, the performance by the taxable person of other activities in whose development he exclusively carries out transactions exempt from the tax by application of Article 20 of his Law on the rules or leases of immovable property the development of an economic activity in accordance with the provisions of the rules of the Tax on the Income of Physical Persons shall not entail the exclusion of the simplified scheme.

(f) The amount of EUR 300 000 per year, excluding value added tax, for purchases or imports of goods and services for all business activities or for all business activities, has been exceeded in a calendar year. professionals of the taxable person, excluding those relating to fixed assets.

When the previous immediate year an activity was initiated the amount of such acquisitions and imports will be raised per year.

The effects of this exclusion cause will take place in the immediate year after it occurs. Taxable persons previously excluded for this reason who do not exceed those limits in successive years shall be subject to the simplified scheme, unless they renounce it.

2. The provisions of paragraphs (d) and (e) of the preceding paragraph shall have effect from the immediate year following the year in which they occur, unless the taxable person does not come carrying out business or professional activities; in that case the exclusion shall take effect from the moment the start of such activities occurs.

3. Where the existence of circumstances determining the exclusion of the simplified scheme is established in the course of the conduct of verification and investigation of the tax situation of the taxable person, it shall be appropriate regularisation on a general basis. '

Seven. Article 38 is amended as follows:

" Article 38. Content of the simplified scheme.

1. The determination of the quotas to be entered as referred to in Article 123.ano.A) of the Tax Act shall be made by the taxable person himself, calculating the total amount of the contributions due by way of the allocation to his economic activity of the indices and modules which, with a specific reference to each activity and for the corresponding annual period of time, have been fixed by the Minister of Finance, and may deduct from that amount the quotas supported or satisfied by the purchase or import of goods and services referred to in the second paragraph of Article 123.ano.A.

The Minister of Finance may establish, in the procedure that develops the calculation provided for in the preceding paragraph, a minimum amount of the fees to be entered for each activity to which this scheme applies. special.

2. For the purposes of Article 123.ano.C) of the Tax Act, the deduction of the shares supported or satisfied by the acquisition of fixed assets, being regarded as such the assets of the fixed assets, shall be applied in accordance with the Chapter I of Title VIII of that Law. However, where the taxable person liquidated in the final period of the financial year the shares corresponding to intra-Community acquisitions of fixed assets, or to acquisitions of such assets with investment from the taxable person, the deduction of such quotas may not be made in a declaration-settlement before the date on which such quotas are settled.

The collection of capital grants granted to finance the purchase of certain goods and services acquired under transactions which are subject to and not exempt from the tax will exclusively cover the amount of the deduction of the shares supported or satisfied by those transactions to the extent that they have contributed to their financing. The deduction of deductions shall be made in the declaration-settlement of the last period of the year in which they were received, and the deductions which had been previously made shall be regularised, without, in any event, the payment of such deductions. of interest or surcharges.

The provisions of the preceding paragraph shall not apply to the grants referred to in the third paragraph of Article 104.do.2 of the Tax Act.

3. Where the development of activities to which the simplified scheme applies is affected by fires, floods or other exceptional circumstances affecting a particular sector or area, the Minister for Finance may to authorize, by way of exception, the reduction of the indices or modules.

4. Where the development of activities to which the simplified scheme applies is affected by fires, floods, sinks or major breakdowns in the industrial equipment involving serious disturbances in the development of the activity, the persons concerned may request the reduction of the indices or modules in the Administration or Delegation of the State Administration of Tax Administration corresponding to their tax domicile within 30 days from the date of (a) the occurrence of such circumstances, and shall provide the evidence they deem appropriate. The effectiveness of such alterations to the tax administration shall be credited, the reduction of the relevant indices or modules shall be agreed.

In addition, in accordance with the same procedure as indicated in the preceding paragraph, it may be possible to request the reduction of the indices or modules in cases where the holder of the activity is in a situation of temporary incapacity and not have other staff employed. "

Eight. Article 39 is amended as follows:

" Article 39. Revenue-based reporting.

The result of applying the provisions of the foregoing Article shall be determined by the taxable person at the end of each calendar year, however, in the statements-settlements corresponding to the first three quarter of the same income on account of a part of that result, calculated in accordance with the procedure laid down by the Minister of Finance.

The settlement of the transactions referred to in Article 123.uno.B of the Tax Act shall be made in the declaration-settlement for the settlement period in which the tax is due. However, the taxable person may liquidate the transactions covered by this paragraph in the declaration-settlement for the last period of the calendar year. '

Nine. Article 40 is amended as follows:

" Article 40. Formal obligations.

1. Taxable persons covered by the simplified scheme shall keep a book of invoices received in which they shall record invoices and documents relating to the acquisitions and imports of goods and services for which they have been provided or the tax and intended for use in the activities for which the special scheme is applicable. In this book, the imports and acquisitions of the fixed assets referred to in Article 123.un.B) and C) of the Tax Law shall be recorded with due separation and shall be recorded in relation to the latter, all of which are data necessary to carry out the regularisations which, if appropriate, should be carried out.

Any taxable person performing other activities to which the simplified scheme is not applicable shall, with due separation, write down the invoices relating to the acquisitions corresponding to each distinct sector of the activity.

The taxable persons covered by the simplified scheme for activities whose indices or modules operate on the volume of revenue realised must also carry a book recording the operations carried out in the development of these activities.

2. Taxable persons covered by this scheme shall retain the supporting documents for the indices or modules applied in accordance with what, if any, provides for the ministerial order to be approved by them. "

Ten. Article 43 is amended as follows:

" Article 43. Subjective scope of application.

1. The special arrangements for agriculture, livestock and fisheries shall apply to holders of agricultural, forestry, livestock or fishing holdings in which the requirements laid down in the Tax Law and in this Regulation are met. who have not renounced the agreement as provided for in Article 33 of the latter.

2. Excluded from the special arrangements for agriculture, livestock and fisheries:

(a) taxable persons who exceed, for all transactions relating to the activities covered by it, an amount of EUR 300 000 during the preceding year, unless the rules governing the tax on the Income of the Physical Persons set out another figure for the purpose of applying the objective estimation scheme for the determination of the performance of the activities referred to in the preceding paragraph, in which case it shall be last.

(b) taxable persons who exceed, for the whole of the operations carried out, an amount of EUR 450,000 for the preceding year.

(c) taxable persons who have exceeded the amount of EUR 300,000 per year in the previous year, excluding value added tax, for the purchase or import of goods and services for the whole of the business or professional activities of the taxable person, excluding those relating to elements of fixed assets.

When an activity has started the previous year, the amounts quoted in the preceding paragraphs will be raised per year.

3. The determination of the amount of operations referred to in paragraphs (a) and (b) of paragraph 2 above shall be determined by applying the following rules:

(a) In the case of operations carried out in the course of activities to which the simplified scheme would have been applicable, the special arrangements for agriculture, livestock farming and fishing or the special scheme for the surcharge equivalence shall be computed only for those to be entered in the books recorded as referred to in the third paragraph of Article 40.1 and in Article 47.1 of this Regulation, except for the operations referred to in Article 121.3 of the Tax law, as well as those for which there is an obligation to issue an invoice.

(b) In the case of operations carried out in the course of activities which have been taxed under the general scheme of the tax or a special scheme other than those referred to in subparagraph (a) above, they shall be taken into account the provisions of Article 121 of the Tax Law. However, the leasing operations of immovable property whose performance does not involve the development of an economic activity in accordance with the provisions of the rules governing the income tax of persons shall not be taken into account. Physical.

4. The waiver of the special arrangements for agriculture, livestock farming and fishing shall take place in the form and time limits laid down in Article 33 of this Regulation. The waiver of such a regime by the entities in the system of income allocation in the Income Tax of the Physical Persons shall be formulated by all the members, heirs, community members or members.

5. Agricultural, forestry, livestock or fishing holdings shall not be considered as holders for the purposes of this special scheme:

(a) The owners of farms or holdings which give them up on tenancy or in partnership or who in any other form give way to their holding.

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

Once. Article 48 (2), which is worded as follows, is amended as follows:

" 2. The reimbursement of compensation which, in accordance with the provisions of Article 131.2. of the Tax Law, must be effected by the acquirer of the goods or the recipient of the services included in the special scheme shall be carried out in the time when the delivery of the agricultural, forestry, livestock or fishery products is taking place or the indicated ancillary services are provided, whichever is the day fixed for the payment of the price which serves as a basis. The refund shall be documented by issuing the receipt referred to in Article 14.1 of the Regulation governing the invoicing obligations.

By way of derogation from the foregoing paragraph, the reimbursement of compensation may be effected, by means of agreement between the parties concerned, at the time of the total or partial recovery of the price corresponding to the goods or services in question and in proportion to them. "

Twelve. Article 49 is amended as follows:

" Article 49. Deduction of compensation.

1. In order to exercise the right to deduct the compensation referred to in Article 134 of the Tax Law, the employers or professionals who have satisfied them must be in possession of the receipt issued by themselves to the Article 14 (1) of the Regulation governing the obligations of invoicing is referred to. Such a document shall constitute the justification for the acquisitions made for the purposes of the deduction.

2. Such documents shall only justify the right of deduction if they comply with the provisions of Article 14 of the said Regulation and are entered in a special register which they must complete. This book will be applicable to you as soon as it is obtained, the same requirements as are set for the book of invoices received.

3. The originals and copies of the receipts referred to in paragraphs 1 and 2 above shall be kept for the period of limitation of the tax. "

Thirteen. A new Article 49a is added, with the following wording:

" Article 49a. Commencement or cessation of application of the special scheme.

1. In the case of activities already under way, in respect of which the initiation or cessation of the application of this special scheme occurs, the holder of the respective agricultural, livestock, forestry or fishing holdings shall draw up an inventory of their stocks of goods intended for use in their activities and in respect of which the special scheme is applicable, with reference to the day immediately preceding the initiation or cessation of the application of the special scheme.

In addition, the inventory must include the natural products obtained in the respective holdings that have not been delivered to the date of the change of taxation regime.

The inventory, signed by that holder, must be presented in the Administration or Delegation of the State Administration of Tax Administration corresponding to its tax domicile within 15 days from the date of the day of commencement or cessation of application of the special scheme.

2. The deduction arising from the regularisation of the situations referred to in that inventory shall be made in the statement of liquidation corresponding to the period of liquidation in which the cessation of the application of the scheme has occurred. special.

The income derived from the aforementioned regularisation to be carried out in the event of commencement of the application of the special scheme shall be effected by the filing of a special non-periodic declaration-settlement, which shall be presented in the place, form, time-limits and forms laid down by the Minister for Finance. '

Fourteen. Article 51 is amended as follows:

" Article 51. Specific formal and registry obligations.

In addition to those established in general, taxable persons applying the special arrangements for used goods, art objects, antiques and collectors ' items must comply with respect to the transactions concerned. by the special scheme, the following specific obligations:

(a) Take a specific record book in which each of the acquisitions, imports and deliveries made by the taxable person, to which it is applicable, shall be entered on an individual basis and with due separation. the determination of the tax base by the profit margin of each transaction.

This book should reflect the following data:

1. º Description of the well acquired or imported.

2. º Invoice number, purchase document, or import document for that good.

3. Purchase Price.

4. º Number of the invoice or replacement document issued by the taxable person on the occasion of the transfer of the goods.

5. Sales Price.

6. Tax on the Value Added Tax corresponding to the sale or, if applicable, indication of the exemption applied.

7. º Indication, if any, of the application of the general regime in the delivery of the goods.

(b) Take a specific record book, other than that referred to in subparagraph (a) above, in which the acquisitions, imports and deliveries, made by the taxable person during each settlement period, shall be recorded; the determination of the tax base by the overall profit margin is applicable.

This book should reflect the following data:

1. The description of the goods purchased, imported, or delivered in each operation.

2. º Invoice number or purchase document or import document for the goods.

3. Purchase Price.

4. º Number of invoice or replacement document issued by the taxable person on the occasion of the transfer of the goods.

5. Sales Price.

6. º Indication, if any, of the exemption applied.

7. Value of the initial and final stock corresponding to each calendar year, for the purposes of practicing the regularization provided for in Article 137.2 of the Tax Law. For the calculation of these values, the valuation rules set out in the General Accounting Plan shall apply.

(c) In the case of initiation or termination and for the purposes of the regularisation provided for in Article 137.s.6. of the Tax Act, taxable persons shall draw up inventories of their stocks in respect of which the overall profit margin method for determining the tax base is applicable, with reference to the day immediately preceding the initiation or cessation of the application of that basis.

The aforementioned inventories, signed by the taxable person, must be presented in the Delegation or Administration of the State Administration of Tax Administration corresponding to their tax domicile within 15 days from the day of commencement or termination of the application of the said method of determining the tax base. '

Fifteen. Article 61 (4) is repealed.

Sixteen. Article 62 is amended as follows:

" Article 62. Value Added Tax records.

1. Employers or professionals and other taxable persons in the Value Added Tax shall, in general terms and in the terms laid down in this Regulation, bear the following records:

a) Book record of issued invoices.

b) Book record of invoices received.

c) Book record of investment goods.

d) Book of certain intra-Community transactions.

2. The provisions of the preceding paragraph shall not apply in respect of the activities covered by the simplified special arrangements, agriculture, livestock and fisheries, the surcharge on equivalence and the applicable services provided by way of electronic, with the exception of the provisions laid down in the rules governing those special schemes, or the occasional supply of new means of transport carried out by the persons referred to in Article 5 (1) (e) of the Tax law.

3. Books or registers, including those of a computer character which, in compliance with their tax or accounting obligations, must be carried by employers or professionals and other taxable persons in the value added tax, may be used for effects of this tax, provided that they comply with the requirements set out in this Regulation.

4. Holders of a number of establishments situated in the territory of application of the tax may, in each of them, carry the records set out in paragraph 1, in which they shall separately record the transactions carried out from such establishments, provided that the summaries of such establishments are transferred to the corresponding general registers to be taken at the tax office.

5. The Tax Management Department of the State Administration of Tax Administration may authorise, in advance of any checks it deems appropriate, the replacement of the records referred to in paragraph 1 by registration systems. different, as well as the modification of the required requirements for the registration records, provided that they respond to the administrative and accounting organization of the business or professional or taxable persons and, at the same time, is guaranteed fully the verification of their tax obligations for the Value Tax Added. Such authorisations shall be revoked at any time. "

seventeen. Article 63 is amended as follows:

" Article 63. Book record of issued invoices.

1. Employers or professionals shall keep and keep a record of the invoices and replacement documents which they have issued, in which the total of these documents shall be recorded, with due separation.

The same obligation shall be for those who, without having the status of employers or professionals for the purposes of the Value Added Tax, are taxable persons in respect of the invoices they issue in their condition of such.

2. It shall be valid, however, for the performance of seats or annotations, by any suitable procedure, on separate sheets, which shall then be numbered and bound to form the book referred to in paragraph 1. previous.

3. The book of invoices issued shall be entered, one by one, the replacement invoices or documents issued, reflecting the number and, where appropriate, series, the date of issue, the identification of the consignee, the taxable amount or the amount of the transactions and, where applicable, the tax rate and tax rate.

4. The individual entry of the replacement invoices or documents referred to in the preceding paragraph may be replaced by the one of the summary seats on which the date, the numbers, the overall tax base, the tax rate and the the total number of invoices or replacement documents numbered in relation to and issued on the same date, the aggregate total amount of which is not included in the value added tax, does not exceed EUR 6,000.

It will also be valid for the same invoice to be logged in multiple correlative seats when it includes operations that are taxed at different tax rates.

5. The invoices referred to in Article 2.3 of the Regulation governing the billing obligations shall be entered in this book with due separation, reflecting the number, date of issue, identification of the supplier, nature of the transaction, tax base, tax rate and quota.

6. Similarly, the amending invoices or replacement documents referred to in Article 13 of the Regulation referred to in the previous paragraph shall be entered separately, and the data referred to in that paragraph shall also be entered. '

Eighteen. Article 64 is amended and read as follows:

" Article 64. Invoice record book received.

1. Employers or professionals, for the purposes of the value added tax, shall have to bear all the invoices and customs documents corresponding to the goods acquired or imported and the services received in the development of your business or professional activity. This numbering may be carried out by separate series provided there are reasons to justify it.

2. The documents referred to in the previous paragraph shall be entered in the book of invoices received.

In particular, the invoices corresponding to the deliveries which give rise to the intra-Community acquisitions of goods subject to tax by employers or professionals shall be entered.

Equally, the invoices referred to in paragraph 5 of the previous article must be recorded.

3. It shall be valid, however, for the performance of seats or annotations, by any suitable procedure, on separate sheets, which shall then be numbered and bound to form the book regulated in this article.

4. In the book of invoices received, the invoices received and, where appropriate, the customs documents and the other documents indicated above, reflecting their receipt number, date, first name and last name or social reason, shall be recorded. required to be issued, tax base and, where applicable, the rate and rate.

In the case of the invoices referred to in the second subparagraph of paragraph 2, the tax quotas corresponding to the intra-Community acquisitions of goods to which the deliveries in which they are to be made shall be be calculated and entered in the annotation relating to those invoices.

5. An overall summary of the invoices received on the same date may be made, in which the numbers of invoices received by the recipient, the overall sum of the tax base and the overall tax rate, shall be recorded. provided that the aggregate total amount, Value Added Tax not included, does not exceed EUR 6,000, and that the amount of the operations documented in each of them does not exceed EUR 500, Value Added Tax not included.

It will also be valid for the same invoice to be entered in multiple correlative seats when it includes transactions that are taxed at different tax rates. "

nineteen. Article 68 is amended as follows:

" Article 68. Formal requirements.

1. All the records mentioned in this regulation must be carried out, whatever the procedure used, with clarity and accuracy, by order of dates, without spaces in white and without interpolations, scrapes or cross-cuts. The errors or omissions suffered in the register shall be saved immediately after warning of the errors or omissions.

The log record must be made by expressing the values in euros. Where the invoice has been issued in a unit of account or currency other than the euro, the corresponding conversion shall be carried out for its reflection in the books.

2. The requirements referred to in the preceding paragraph shall be without prejudice to any blank spaces in the book of investment goods, in anticipation of the completion of the successive calculations and adjustments of the pro rata definitive.

3. The pages of the record books must be numbered in length. "

Twenty. Article 69 is amended and read as follows:

" Article 69. Time limits for the log log.

1. The operations to be recorded in the register shall be based on the corresponding records at the time of the settlement and payment of the tax on those transactions or, in any event, before the end of the legal period for the settlement and payment on a voluntary basis.

2. However, transactions carried out by the taxable person in respect of which invoices are not issued or replacement documents are issued shall be entered within seven days of the date of the conduct of the operations or of the the issue of the documents, provided that this period is shorter than the period referred to in the previous paragraph.

3. The invoices received must be entered in the corresponding book in the order in which they are received, and within the period of liquidation in which the deduction is made.

4. The operations referred to in Article 66.1 shall be recorded within seven days of the start of the dispatch or transport of the goods to which they relate. '

Twenty-one. Article 81 (3) is amended and read as follows:

" 3. By way of derogation from the preceding paragraph, the Minister of Finance may authorise the recapitulative statements to relate to the calendar year for those taxable persons in which the following two circumstances are met:

(a) That the total amount of supplies of goods and services, excluding Value Added Tax, made during the preceding calendar year has not exceeded EUR 35,000.

(b) The total amount of the supplies of goods, other than new means of transport, exempt from the tax in accordance with the provisions of Article 25.1 and 3 of the Tax Act during the calendar year above, do not exceed EUR 15,000 ".

Twenty-two. Article 82 is amended as follows:

" Article 82. Obligations of non-established taxable persons.

1. In accordance with the provisions of Article 164.un.7. of the Tax Act, and without prejudice to the following paragraph 3, taxable persons not established in the territory of application of the tax shall be required to appoint and to inform the tax administration, prior to the conduct of the operations, of a natural or legal person residing in that territory to represent them in relation to the performance of the obligations laid down in that law and in this regulation.

This obligation shall not exist in relation to taxable persons established in the Canary Islands, Ceuta or Melilla, in another Member State of the European Community or in a State with which instruments of assistance exist. (a) to be similar to those established in the European Community or to the special arrangements applicable to services provided by electronic means.

2. Taxable persons not established in the territory of application of the tax which exclusively carry out the exempt transactions referred to in Articles 23 and 24 of the Tax Act shall not have to fulfil the formal obligations to which they are refers to Article 164 of the same law.

3. The provisions of this Article are without prejudice to the provisions of Article 1193 of the Tax Act. "

Twenty-three. A new additional provision is added 6, with the following wording:

" Additional disposal sixth. Obligation to manage certain fees and prices, which constitute consideration of transactions made by the Administration, subject to Value Added Tax.

1. Taxpayers and taxpayers ' substitutes, as well as those who are legally obliged to collect, on behalf of the holder or the concessionaire of a public service or activity, the fees or prices which constitute the If the transaction is subject to the Value Added Tax, then the following obligations shall be applied when the transaction is subject:

(a) Require the amount of the Value Added Tax that taxes the said transaction to the taxpayer of the fee or the user or recipient of the service or activity in question.

(b) To request the invoice or replacement document relating to that transaction referred to in Article 88 of Law 37/1992 of 28 December 1992 on the value added tax, in the name and on behalf of the taxable person. This obligation shall be complied with in accordance with the rules laid down in the Regulation governing invoicing obligations. However, the Tax Management Department of the State Tax Administration Agency may authorise simplified formulas for compliance with this obligation.

(c) Abonar to the taxable person of the Value Added Tax the amount that he has received pursuant to the provisions of paragraph (a) above in the same manner and time limits as those established for the income of the charge or price corresponding.

2. In the cases referred to in the preceding paragraph, the users or recipients of the service or activity shall be obliged to bear the translation of the value added tax in accordance with the conditions laid down in that paragraph. paragraph. "

Article 3. Justification for certain financial transactions.

1. The acquisition of transferable securities may be justified by the public document issued by the intervener or by the document issued by the financial institution or, where appropriate, by the investment firm, of all the data in the operation.

The acquisition of financial assets with implicit performance, as well as those with explicit performance that are to be withheld at the time of their transmission, redemption or redemption, shall be justified as to the provisions of Article 59 of the Companies Tax Regulation, approved by Royal Decree 537/1997 of 14 April 1997 and Article 85 of the Income Tax Regulation, approved by Royal Decree 214/1999, of 5 February.

2. Expenditure and deductions from operations carried out by credit institutions may be justified through the document, extract or note of charge issued by the institution in which it consists of the own data of an invoice, with the exception of its number and series.

Single additional disposition. Reimbursement of Value Added Tax on imports of goods by Customs agents and persons or entities which, duly authorised by the Customs Administration, act in their own name and on behalf of the importers.

The reimbursement of customs agents or persons or entities which, duly authorized by the customs authorities, act in their own name and on behalf of the importers, of the value added tax relating to the imports of goods which are effected with intervention by those, in accordance with the provisions of the single additional provision of Law 9/1998 of 21 April, amending Law No 37/1992 of 28 December 1992 on value added tax Addition, subject to the presentation by those persons to the customs office where the carried out in respect of the goods of the following documents:

(a) A declaration subscribed by the importer, in which he establishes his condition as a taxable person entitled to the total deduction of the tax paid for the importation of the respective goods. Such declaration shall have effect as long as it is not amended by a later one.

For these purposes, it is understood that the importer is entitled to the total deduction of the quotas satisfied by the import when the percentage of deduction provisionally applicable in the year in which such quotas are met allows for its full deduction, even in the case of quotas satisfied prior to the start of the delivery of goods or services corresponding to their business or professional activities.

(b) The request for reimbursement by such persons must be submitted within three months of one year from the date on which the right to deduct the taxes on the tax has been deducted. import, accompanying the document stating the payment of the tax and the document referred to in subparagraph (a) above.

Single transient arrangement. Invoicing scheme until 31 December 2003, and the validity of the authorisations granted in accordance with Royal Decree 2402/1985 of 18 December 1985.

1. The invoicing scheme provided for in Royal Decree 2402/1985 of 18 December 1985, which regulates the duty to issue and deliver an invoice for employers and professionals, will be fully effective until 31 December 2003.

Likewise, the notes recorded in the books referred to in Article 62 of the Value Added Tax Regulation, corresponding to operations carried out until 31 December 2003, shall be be made in accordance with the regulation contained in that regulation prior to the entry into force of this royal decree.

2. They shall be maintained as long as they are not expressly revoked:

(a) The authorisations granted under Article 2.2.d of Royal Decree No 2402/1985 of 18 December 1985 on the duty to issue and deliver an invoice for employers and professionals by the Department of the Tax Management of the State Tax Administration Agency for the non-issuance of invoices.

(b) The authorisations granted under Article 4.1 of Royal Decree 2402/1985 of 18 December 1985 on the duty to issue and deliver an invoice for employers and professionals by the Department of Tax Management of the State Tax Administration Agency for the non-entry of the data of the recipient.

(c) The authorisations granted under Article 4.2.n of Royal Decree 2402/1985 of 18 December 1985 on the duty to issue and deliver an invoice for employers and professionals by the Department of the Tax Management of the State Tax Administration Agency for the issue of substitute documents.

(d) The authorisations granted under the second paragraph of Article 9.3 of Royal Decree No 2402/1985 of 18 December 1985 on the duty to issue and deliver an invoice for employers and professionals, by the Tax Management Department of the State Agency of Tax Admi for the non-specification of the corrected invoices, sufficient to determine the period to which the rectifying invoices refer.

3. They shall remain in force until 30 June 2004:

(a) The authorisations granted under the third paragraph of Article 3.3 of Royal Decree No 2402/1985 of 18 December 1985 on the duty to issue and deliver an invoice for employers and professionals, the Tax Management Department of the State Tax Administration Agency to indicate only the tax rate applied or the term "VAT included" instead of the tax rate.

(b) The authorisations granted under Article 8.7 of Royal Decree No 2402/1985 of 18 December 1985 on the duty to issue and deliver an invoice for employers and professionals by the Department of Tax Management of the State Tax Administration Agency so that the full invoice is replaced by another document.

Without prejudice to the foregoing, employers or professionals benefiting from such authorisations may apply for the granting of new authorisations in the terms laid down in the Regulation governing the billing obligations.

4. As long as there is no new ministerial order for the regulation of this matter, the Order HAC/3134/2002, of 5 December, is maintained on a new development of the system of telematic invoicing provided for in Article 88 of the Law 37/1992, of 28 December 1992, of the value added tax, and in Article 9a of Royal Decree 2402/1985 of 18 December 1985.

Single repeal provision. Regulatory repeal.

1. Without prejudice to the provisions of the single transitional provision, Royal Decree 2402/1985 of 18 December 1985, which regulates the duty to issue and deliver an invoice for employers and professionals, is hereby repealed.

2. Article 2 of Royal Decree 296/1998 of 27 February 1998 amending Article 1 of Royal Decree 1624/1992 of 29 December 1992, which approves the value added tax regulation, as well as the Royal Decree, is hereby repealed. 2402/1985, of 18 December, which regulates the duty to issue and deliver an invoice which is incumbent on employers and professionals, Royal Decree 338/1990 of 9 March on the composition and form of use of the Tax Identification Number, and the Royal Decree 1041/1990 of 27 July 1990 regulating the census statements to be submitted for the purposes of In the case of the tax authorities, employers, professionals and other tax authorities, and for which rules are laid down for the reimbursement of the tax on customs agents and for telecommunications services.

3. Likewise, the provisions of equal or lower rank are repealed as opposed to the provisions of this royal decree.

Single end disposition. Entry into force.

This royal decree will enter into force within 20 days of its publication in the "Official State Gazette".

Given in Madrid, 28 November 2003.

JOHN CARLOS R.

The Minister of Finance,

CRISTOBAL MONTORO ROMERO

REGULATION GOVERNING BILLING OBLIGATIONS

INDEX

Preliminary title. Obligation of documentation of operations.

Article 1. Obligation to issue, deliver and maintain supporting evidence of operations.

Title I. Obligation of documentation of operations for the purposes of Value Added Tax.

Chapter I. Submission of invoice issuance.

Article 2. Obligation to issue invoice.

Article 3. Exceptions to the obligation to issue an invoice.

Article 4. Invoice replacement documents.

Article 5. Compliance with the obligation to issue an invoice or replacement document by the consignee or by a third party.

Chapter II. Requirements for invoices and replacement documents.

Article 6. Content of the invoice.

Article 7. Content of the replacement documents.

Article 8. Means of issue of replacement invoices or documents.

Article 9. Time limit for the issue of replacement invoices or documents.

Article 10. Currency and language of replacement invoices or documents.

Article 11. Summary invoices.

Article 12. Duplicate invoices or replacement documents.

Article 13. Replacement invoices or replacement documents.

Article 14. Particularities of the obligation to document operations in the special tax regimes.

Chapter III. Referral of invoices or replacement documents.

Article 15. Obligation to refer invoices or replacement documents.

Article 16. Time limit for the referral of replacement invoices or documents.

Article 17. Forms of remission of replacement invoices or documents.

Article 18. Electronic referral of replacement invoices or documents.

Chapter IV. Preservation of invoices or replacement documents and other documents.

Article 19. Obligation to preserve invoices or replacement documents and other documents.

Article 20. Forms of preservation of replacement invoices or documents.

Article 21. Preservation of invoices or replacement documents by electronic means.

Article 22. Place of storage of replacement invoices or documents.

Article 23. Tax Administration access to replacement invoices and documents.

Chapter V. Other provisions.

Article 24. Resolution of disputes regarding billing.

Title II. Documentation obligations for other taxes.

Article 25. Application of the provisions of Title I.

Article 26. Particularities of the obligation to document operations in the Income Tax of the Physical Persons.

Additional disposition first. Billing duties in other areas.

Additional provision second. General Indirect Tax and Tax on Production, Services and Import in the Cities of Ceuta and Melilla.

Additional provision third. Billing for deliveries of electrical energy.

Additional provision fourth. Billing of certain services in whose performance travel agencies are involved acting as mediators in the name and on behalf of others.

Additional provision fifth. References to Royal Decree 2402/1985 of 18 December 1985 regulating the duty to issue and deliver an invoice for employers or professionals.

PRELIMINARY TITLE

Operations documentation obligation

Article 1. Obligation to issue, deliver and maintain supporting evidence of operations.

Employers or professionals are required to issue and deliver, where appropriate, invoice or other supporting documents for the operations they carry out in the course of their business or professional activities, as well as to keep copies or matrix of those. They are also required to keep invoices or other supporting documents received from other employers or professionals for the operations of which they are intended and which are carried out in the course of the activity.

Also, other persons and entities that do not have the status of entrepreneurs or professionals are required to issue and retain invoice or other evidence of the operations they carry out in the terms established in this Regulation.

TITLE I

Obligation of documentation of operations for the purposes of Value Added Tax

CHAPTER I

Invoice Expedition Assumptions

Article 2. Obligation to issue invoice.

1. According to Article 164.uno.3. of Law 37/1992 of 28 December 1992 of the Value Added Tax, employers or professionals are obliged to issue an invoice and a copy of it for the supply of goods and services to carry out their activities, including non-taxable persons and those which are exempt from the tax, in accordance with the terms laid down in this Regulation and without any exceptions other than those provided for therein. This obligation also applies to employers or professionals who are covered by the special value added tax schemes.

An invoice and a copy of the invoice must also be issued for the payments received prior to the delivery of goods or services for which this obligation must also be fulfilled in accordance with the paragraph above, with the exception of the supply of goods exempt from the Value Added Tax pursuant to the provisions of Article 25 of the Tax Law.

2. Invoice and copy must be issued in any case for the following operations:

(a) Those in which the consignee is an employer or professional acting as such, irrespective of the taxation system to which the employer or professional who performs the operation is received, and any other in which the addressee so requires for the exercise of any right of a tax nature.

b) the supply of goods to another Member State as referred to in Article 25 of the Tax Act.

(c) The supply of goods referred to in Article 68,3 and five of the Tax Law when, by application of the rules referred to in that provision, they are understood in the territory of application of the tax.

(d) the supply of goods dispatched or transported outside the European Community referred to in Article 21.1. and 2. of the Law of the Tax, except those carried out in the duty-free shops referred to in paragraph 1. 2. (B) of that Article.

e) The supply of goods to be installed or assembled prior to their making available to them as referred to in Article 68,2. of the Tax Act.

f) Those of which legal persons are the addressees who do not act as employers or professionals, irrespective of whether they are established in the territory of application of the tax or not, or the Administrations referred to in Article 2 of Law No 30/1992 of 26 November 1992 on the Legal Regime of Public Administrations and the Common Administrative Procedure.

3. Also, the taxable persons referred to in Articles 84.2 and 3. and 140 quinquies, both of the Tax Act, shall in any event be required to issue an invoice for the operations of which they are intended to be addressed, in accordance with those provisions, are taxable persons of the Value Added Tax corresponding to those.

This invoice, which shall be joined to the accounting justification for each transaction, shall contain the data provided for in Article 6 of this Regulation.

For the purposes of this Regulation, any document supporting the accounting entry of the transaction which, if any, must be made, shall be considered to be an accounting document.

Article 3. Exceptions to the obligation to issue an invoice.

1. There shall be no obligation to issue an invoice, except in the cases referred to in Article 2 (2) and (3), for the following operations:

(a) The transactions exempt from the Value Added Tax pursuant to Article 20 of its regulatory law. However, the issue of invoice shall be compulsory in transactions exempt from this tax in accordance with Article 20.un.2., 3. º, 4. º, 5. º, 15. º, 20. º, 21. º, 22. º, 24. º, 25. º and 27. º of the Law of Tax.

(b) Those made by employers or professionals in the development of activities to which the special scheme of the equivalence surcharge applies.

However, an invoice must be issued in any event for the supply of buildings where the taxable person has waived the exemption, as referred to in Article 154.2 of the Tax Act.

(c) Those carried out by employers or professionals in the course of activities for which they are subject to the simplified system of taxation, unless the determination of the fees due is paid out in respect of the revenue volume.

However, an invoice shall be issued in any event for the transmission of fixed assets referred to in Article 123.1. B) 3. of the Tax Law.

(d) Those other in which it is authorized by the Tax Management Department of the State Administration of Tax Administration in relation to certain business or professional sectors or companies, in order to avoid disturbances in the development of business or professional activities.

2. Also, with the exception of Article 2.3 of this Regulation, employers or professionals shall not be obliged to issue an invoice for the operations carried out in the course of the activities which are covered by the scheme. (a) special agricultural, livestock and fisheries products, subject to the provisions of Article 14.1.

In any case, an invoice must be issued for the supply of buildings referred to in the second paragraph of Article 129.1 of the Tax Law.

Article 4. Invoice replacement documents.

1. The obligation to issue an invoice may be fulfilled by means of a copy of the invoice and copy thereof in the operations described below, where the amount of the invoice does not exceed EUR 3 000, including value added tax:

(a) Retail sales, including those made by manufacturers or processors of delivered products.

For these purposes, the consideration of retail sales shall be given to the supply of movable or semi-movable movable property in which the recipient of the transaction does not act as an employer or a professional, but as a final consumer of those. Retail sales shall not be deemed to be for goods which, for their objective characteristics, packaging, presentation or conservation status, are primarily for business or professional use.

b) Sales or services by ambulance.

c) Sales or home services of the consumer.

d) Transports of persons and their luggage.

e) Hospitality and catering services provided by restaurants, bars, cafeterias, horbershops, chocolate shops and similar establishments, as well as the supply of drinks or meals to consume on the spot.

f) Services provided by dance halls and discos.

g) Telephone services provided through the use of public telephone booths, as well as by means of cards that do not permit the identification of the carrier.

h) Hairdressing services and those provided by beauty institutes.

i) Use of sports facilities.

j) Revealed of photographs and services provided by photographic studies.

k) Parking and parking of vehicles.

l) Movie rentals.

m) Dry cleaning and laundry services.

n) Use of toll motorways.

n) Those authorized by the Tax Management Department of the State Administration of Tax Administration in relation to certain business or professional sectors or companies, in order to avoid disturbances in the development of business or professional activities.

2. By way of derogation from the above paragraph, the obligation to issue an invoice may not be fulfilled by issuing a statement of reasons in the cases referred to in Articles 2.2 and 3 and 13.2.

3. For the purposes of this Regulation, it shall be subject to any document issued in the cases referred to in paragraph 1 and shall comply with the requirements laid down in Article 7, and shall be regarded as a replacement document for an invoice.

In no case shall these documents be considered as an invoice for the purposes of Article 97.1 of the Tax Act.

Article 5. Compliance with the obligation to issue an invoice or replacement document by the consignee or by a third party.

1. The obligation referred to in Article 2 may be met materially by the addressees of the operations or by third parties. In any of these cases, the employer or professional or taxable person obliged to issue the invoice shall be responsible for the fulfilment of all the obligations laid down in this Title.

2. In order to enable the obligation referred to in Article 2 to be met materially by the recipient of the transactions which is not a taxable person of the value added tax corresponding to those transactions, the following shall be fulfilled: requirements:

(a) There shall be an agreement documented in writing between the employer or professional undertaking the operations and the addressee of the operations for which the first person authorises the second issue of invoices or documents replacement of these operations. This agreement must be entered in advance of the conduct of the operations and must be specified in the operations to which it relates.

(b) Each invoice or replacement document thus issued shall be subject to acceptance by the employer or professional who has performed the operation.

(c) The addressee of the operations to issue invoices or replacement documents corresponding to those invoices shall send a copy to the employer or professional who made them within the time limit set out in this Article. in Article 9.1.

The obligation to forward the copy of the invoice or replacement document referred to in the preceding paragraph may be fulfilled in accordance with the provisions of Articles 17 and 18.

Copies of invoices or replacement documents must be accepted within 15 days of receipt by the employer or professional who has performed the operations. Replacement invoices or documents whose copies have been expressly rejected within the period referred to above shall be without issue.

(d) These replacement invoices or documents shall be issued in the name and on behalf of the employer or professional who has carried out the operations in which they are documented.

3. The obligation to issue an invoice may be fulfilled by employers or professionals or taxable persons of the value added tax by the contracting of third parties entrusted with the issue of invoices or documents replacement.

4. Where the consignee of the operations or the third party issuing the replacement invoices or documents is not established in the European Community, unless he is established in the Canary Islands, Ceuta or Melilla or in a country with which there is a legal instrument on mutual assistance with a scope similar to that provided for by Council Directives 76 /308/EEC of 15 May 1976 on mutual assistance in the recovery of claims relating to the certain levies, duties, taxes and other measures, and Council 77 /799/EEC of 19 December 1977 on mutual assistance between the competent authorities of the Member States in the field of direct taxation, certain excise duties and taxes on insurance premiums, and the Council Regulation (EC) No 1798/2003 of 7 October 2003 on administrative cooperation in the field of value added tax and repealing Regulation (EEC) No 218/92, only the issue of invoices or replacement documents by the addressee of the operations or by third parties prior to the authorization of the State Tax Administration Agency.

CHAPTER II

Bill and replacement document requirements

Article 6. Content of the invoice.

1. Any invoice and copies thereof shall contain the following particulars or requirements, without prejudice to those which may be required for other purposes and the possibility of including any other information:

a) Number and, if applicable, series. The numbering of the invoices within each series will be correlated.

invoices may be issued by separate series where there are reasons to justify it and, inter alia, where the obligation to issue it has several establishments from which it carries out its operations and when the obligation to issue it carries out operations of different nature.

However, it will be mandatory, in any case, to issue specific series of the following invoices:

1. º Aquellas referred to in Article 2.3.

2. º The issued by the addressees of the operations or by third parties referred to in Article 5, for each of which a separate series must exist.

3. º Rectiatives.

4. º Those that are issued in accordance with the fifth additional provision of the Value Added Tax Regulation, approved by Royal Decree 1624/1992, of December 29.

b) The date of their issue.

(c) Name, name, reason or full name of the company, both of the obligation to issue an invoice and of the consignee of the operations.

In the cases referred to in Article 2.3, the data of the consignor shall be entered as the data of the taxable person to whom the goods or services are consigned. They shall also include those of the supplier of the goods or services.

(d) The number of tax identification attributed by the Spanish authorities or, where appropriate, by that of another Member State of the European Community, with which the operation has been carried out by the obligation to issue the invoice.

Also, the consignation of the recipient's tax identification number will be mandatory in the following cases:

1. In the case of a supply of goods destined for another Member State exempt under Article 25 of the Tax Act.

2. º. This is an operation whose recipient is the taxable person of the tax corresponding to that operation.

3. In the case of operations which are carried out in the territory of application of the tax and the employer or professional who is obliged to issue the invoice must be considered to be established in that territory.

In the cases referred to in Article 2.3, the tax identification number of the consignor shall be entered as the taxable person of the taxable person to whom the goods or services are consigned. The identification number of the supplier of the goods or services shall also be stated.

e) Address, both of the obligation to issue an invoice and of the addressee of the operations.

When the obligation to issue an invoice or the recipient of the operations has several fixed business locations, the location of the place of business or establishment to which those places refer in the cases in question must be indicated. that the reference is relevant for the determination of the tax regime for those operations.

In the cases referred to in Article 2.3, the consignee shall be registered as the address of the taxable person to whom the goods or services are intended. The address of the supplier of the goods or services must also be stated.

Where the recipient of the transaction is a natural person who does not act as an employer or a professional, the consignment of his address shall not be compulsory.

f) Description of the transactions, including all the data necessary for the determination of the tax base, as defined by Articles 78 and 79 of the Tax Law, corresponding to those and their amount, including the unimposed unit price of those transactions, as well as any discount or discount that is not included in that unit price.

g) The tax rate or tax rates, if any, applied to operations.

(h) The tax rate which, if any, is passed on, to be reported separately.

(i) The date on which the operations are documented or where, where appropriate, the advance payment has been received, provided that the date is different from the date of issue of the invoice.

2. Copies of invoices, together with the requirements of the previous paragraph, will indicate their condition of copies.

3. Where the operation which is documented on an invoice is exempt or not subject to the tax or the taxable person of the tax corresponding to that tax is to be the recipient, a reference to the provisions shall be included in it. (a) of Directive 77 /388/EEC of 17 May 1977, the Sixth Council Directive on the value added tax, or the corresponding provisions of the Law on the Tax or the indication that the operation is exempt or not subject to the taxable person of the tax is the recipient of the transaction. The provisions of this paragraph shall also apply where several transactions are documented on a single invoice and the circumstances referred to relate only to part of them.

4. The taxable amount corresponding to each of the transactions that are documented on the same invoice shall be specified separately in the following cases:

(a) Where transactions are documented that are exempt or not subject to Value Added Tax and others where such circumstances are not given.

(b) When transactions are included in which the taxable person of the Value Added Tax corresponding to those is his or her recipient and others in which he does not know this circumstance.

c) When you understand transactions subject to different types of Value Added Tax.

5. In the supply of new means of transport referred to in Article 25 of the Tax Law, it shall be recorded on the invoice, in addition to the data and requirements laid down in paragraph 1 above, its characteristics, the date of its the first entry into service and the distances travelled or hours of navigation or flight performed until delivery.

6. Employers or professionals who make deliveries subsequent to intra-Community acquisitions referred to in Article 79.2 of the Tax Regulation shall expressly indicate in the invoices for such deliveries. This is a triangular or chain operation as referred to in Article 26 (3) of the Tax Law and the identification number for the purposes of the Value Added Tax with which they are made intra-Community acquisitions and subsequent deliveries, as well as the identification number effects of the aforementioned tax provided by the recipient of the subsequent delivery.

7. Where the Tax Management Department of the State Administration of Taxation appreciates the commercial or administrative practices of the sector of activity concerned, or the technical conditions for the issue of the invoices, make it more difficult to enter the particulars referred to in paragraph 1 of this Article, may authorise, on application by the person concerned, that the invoice does not contain all the particulars contained in the paragraph, provided that the operations that are documented are supplies of goods or services that are understood made in the territory of application of the tax, with the exception of those exempted under Article 25 of the Tax Act.

Such invoices shall in any case contain the following particulars:

a) The date of their issue.

(b) The identity of the obligation to issue.

c) Identification of the type of goods delivered or services provided.

d) The tax rate or data to be calculated.

8. By way of derogation from paragraph 1 of this Article, in the case of operations carried out for those who do not have the status of employers or professionals acting as such, the invoice for the data shall not be required. identification of the consignee in respect of transactions for which the consideration is less than EUR 100, Value Added Tax not included. This limit may be exceptionable in cases authorized by the Tax Management Department of the State Administration of Tax Administration in relation to certain business or professional sectors or undertakings, in order to avoid disturbances in the development of business or professional activities.

9. For the purposes of Article 97.1 of the Tax Act, only the invoice consideration shall be considered to contain all the data and meet the requirements referred to in paragraphs 1 to 7 of this Article.

Article 7. Content of the replacement documents.

Without prejudice to any data or requirements that may be mandatory for other purposes and the possibility of including any other information, all tickets and copies thereof shall contain the following data or requirements:

a) Number and, if applicable, series. The numbering of the tickets within each series will be correlated.

Tiques may be issued by separate series when there are reasons to justify it and, inter alia, in the following cases:

1. º When the obligation to issue has several establishments from which it carries out its operations.

2. º When the obligation to dispatch carries out operations of different nature.

3. The number of those issued by the addressees of the operations or by third parties referred to in Article 5, for each of which a separate series must exist.

4. º Rectiatives.

When the employer or professional issues tickets and invoices for the documentation of the operations carried out in the same calendar year, the issue shall be compulsory by means of separate series of each other.

(b) Tax identification number, as well as the name, name, reason or full social name of the obligation to issue.

c) Tax rate applied or the expression "VAT included".

d) Total Delivery.

Article 8. Means of issue of replacement invoices or documents.

Replacement invoices or documents may be issued by any means, on paper or in electronic form, allowing the establishment of their date of issue, their entry in the book of invoices issued, regulated in Article 63 of the Tax Regulation, and its proper conservation.

Article 9. Time limit for the issue of replacement invoices or documents.

1. Replacement invoices or documents shall be issued at the time of the operation.

However, when the recipient of the transaction is an employer or professional acting as such, they must be issued within a period of one month from that date.

In any case, the replacement invoices or documents shall be issued before the 16th of the month following the period of settlement of the tax in the course of which the transactions have been carried out.

2. For the purposes of this Regulation, operations shall be deemed to have been carried out on the date on which the tax accrual for those operations has occurred.

Article 10. Currency and language in which invoices or replacement documents may be expressed and issued.

1. The amounts shown in the replacement invoices or documents may be expressed in any currency, provided that the amount of the tax which is passed on is expressed in euro, to which effect the exchange rate will be used refers to article 79,11 of the Tax Law.

2. Replacement invoices or documents may be issued in any language. However, the tax administration, where it considers it necessary for the purposes of any action directed at the verification of the tax situation of the employer or a taxable person or taxable person, may require a translation into Spanish, or another official language in Spain, of invoices issued in an unofficial language corresponding to transactions carried out in the territory of application of the value added tax, as well as those received by the employer or professional or taxable persons established in that territory.

Article 11. Summary invoices.

Different operations performed on different dates may be included in a single invoice for the same recipient, provided that they were performed within the same calendar month.

These invoices must be issued at the latest on the last day of the calendar month in which the operations are carried out. However, where the consignee is an employer or professional acting as such, the issue shall be effected within a period of one month from that date.

In any case, these invoices must be issued before the 16th of the month following the period of settlement of the tax in the course of which the transactions have been carried out.

The provisions of the preceding paragraphs shall also apply to the invoices referred to in Article 2.3, provided that they are transactions carried out by the same supplier within the same calendar month.

Article 12. Duplicate invoices or replacement documents.

1. Employers and professionals or taxable persons may only issue an original of each replacement invoice or document.

2. The issue of duplicate copies of the originals of the replacement invoices or documents shall be admissible only in the following cases:

(a) Where in the same supply of goods or services there are several addressees. In this case, the share of the taxable and quota base must be entered in the original and in each of the duplicates.

b) In the loss assumptions of the original for any cause.

3. The duplicate copies referred to in the previous paragraph shall have the same effectiveness as the original documents.

4. In each duplicate copy the expression "duplicate" must be recorded.

Article 13. Replacement invoices or replacement documents.

1. An amending invoice or replacement document shall be issued in cases where the original invoice or replacement document does not meet any of the requirements set out in Articles 6 or 7.

2. Similarly, the issue of a letter of amendment shall be compulsory in cases where the tax shares passed on had been incorrectly determined or the circumstances had occurred which, in accordance with Article 80 of the Tax Law, give rise to the modification of the tax base.

However, where the modification of the tax base is a consequence of the return of packaging and packaging and the operation in which they were delivered would have been issued, the issue of an invoice will not be necessary. Amendment to the invoice which is issued by a subsequent operation which has the same consignee, subtracting the amount of the packages and packages returned from the amount of such subsequent operation, the recipient of the transactions has only the amount corresponding to the difference, provided that the result of the difference between the two measures is positive and the applicable tax rate is the same.

When the modification of the tax base has its origin in the granting of discounts or bonuses by volume of transactions, as well as in other cases that are authorized by the Department of Tax Management of the Agency State of Tax Administration, the specification of the rectified invoices will not be necessary, and the simple determination of the period to which they refer will suffice.

3. The issue of the amending invoice or replacement document shall be made as soon as the invoice or replacement document is to be issued on the basis of the circumstances which, in accordance with the preceding paragraphs, require the issue to be issued, provided that Four years have elapsed from the date on which the tax was due or, where applicable, the circumstances referred to in Article 80 of the Tax Act were produced.

4. The correction shall be made by the issue of a new invoice or replacement document in which the identification data of the corrected replacement invoice or document and the rectification made are recorded.

This amending invoice or replacement document shall comply with the requirements set out in Articles 6 or 7 respectively.

When a letter of amendment is issued, the data referred to in Article 6.1.f (g) and (h) shall be those resulting from the rectification which, where appropriate, has been made of those.

In either of the two preceding cases, the document is listed in the document as an amending document condition and the description of the cause that motivates the rectification.

5. Only those which are issued for any of the reasons set out in paragraphs 1 and 2 shall be taken into account for amending invoices.

Article 14. Particularities of the obligation to document operations in the special tax regimes.

1. Employers or professionals who, in accordance with the provisions of Article 131.2. of the Tax Law, are required to repay compensation when purchasing the goods or services to persons under the special scheme of the Agriculture, livestock and fisheries shall issue a receipt for such operations, which shall contain the following data or requirements:

a) String and number. The numbering of the receipts within each series will be correlated.

(b) Name, name, reason or complete social name, tax identification number and address of the obligor to be issued and the holder of the agricultural, livestock, forestry or fisheries holding.

(c) Description of the goods delivered or services provided, as well as the place and date of material and actual performance of the operations.

d) Price of goods or services, determined in accordance with the provisions of Article 130,5 of the Tax Act.

e) Percentage of compensation applied.

f) Amount of compensation.

g) The signature of the holder of the agricultural, livestock, forestry or fisheries exploitation.

These entrepreneurs or professionals must submit a copy of this receipt to the supplier of the goods or services, holder of the agricultural, forestry, livestock or fishing operation.

The other provisions included in this Regulation relating to invoices shall also be applicable, to the extent that it is appropriate, to the receipts referred to in this paragraph.

2. Without prejudice to the fulfilment of the other obligations laid down in this Title, taxable persons applying the special arrangements for used goods, art objects, antiques and collectors ' items shall comply with the obligations laid down in this Title. operations affected by the special scheme, the following specific obligations:

(a) Exorder a document that justifies each of the acquisitions made to those who do not have the status of businessmen or professionals acting as such. This purchase document shall be signed by the transmission and shall contain the data and requirements referred to in Article 6.1.

(b) In invoices issued by taxable dealers for deliveries subject to the special scheme, this should be stated.

Also, in the invoices for supplies of goods which, under the special arrangements, are intended for other Member States of the European Community, the fact that these transactions have been taxed must be recorded. in accordance with the special arrangements provided for in Article 26a of Directive 77 /388/EEC, with the express mention of that Article.

(c) In invoices issued by taxable dealers for deliveries subject to the special scheme, they shall not be able to record separately the value added tax share, and this shall be understood as included in the total price of the operation.

3. In the case of operations to which the special arrangements of travel agencies are applicable, taxable persons shall not be required to enter separately on the invoice issuing the quota, and the tax shall, where appropriate, be understood as included in the price of the transaction. However, where such operations are addressed to other employers or professionals acting as such and to exclusively understand the supply of goods or services made entirely in the space field of the tax, it may be stated on invoice, at the request of the person concerned and under the name "VAT quotas included in the price", the amount resulting from multiplying the total price of the operation by six and dividing by 100.

In any case, in the invoices in which operations are documented to which this special regime applies, this circumstance must be stated indicating that they are subject to the special arrangements of the travel agencies or special arrangements provided for in Article 26 of Directive 77 /388/EEC.

4. Employers or professionals engaged in the supply of goods in respect of which the equivalence surcharge is to be passed shall in any event issue separate invoices for the purpose of documenting such deliveries, including the type of surcharge which has been paid. applied and its amount. This same obligation shall apply where the retail traders to which the special scheme of the equivalence surcharge applies the invoices referred to in Article 2.3.

Retail traders benefiting from the special regime of the equivalence surcharge which simultaneously perform business or professional activities in other sectors of business or professional activity must have documented in different invoices the purchases of goods destined respectively for the activities included in the said regime and the other activities.

CHAPTER III

Remission of invoices or replacement documents

Article 15. Obligation to refer invoices or replacement documents.

The originals of the invoices or replacement documents issued in accordance with Chapter II of Title I shall be sent by those who are obliged to issue them or on their behalf to the addressees of the transactions which they are documented, with the exception of those referred to in Article 2.3.

Article 16. Time limit for the referral of replacement invoices or documents.

The obligation to refer invoices or replacement documents as provided for in Article 15 must be fulfilled at the time of issue or, where the addressee is an employer or professional acting as an employer. within one month of the date of their issue.

Article 17. Forms of remission of replacement invoices or documents.

The obligation to refer invoices or substitute documents may be fulfilled by any means and, in particular, by electronic means, provided that in this case the addressee has expressly given his consent. and the electronic means used in the transmission ensure the authenticity of the origin and the integrity of its content.

For this purpose, the transmission or making available to the recipient by electronic means of processing, including numerical compression, and data storage, shall be understood by electronic means. using the telephone, radio, optical media or other magnetic media.

Article 18. Electronic referral of replacement invoices or documents.

1. For the purposes of Article 17, the guarantee of the authenticity of the origin and the integrity of the content of the replacement invoices or documents which have been transmitted by electronic means shall be furnished by one of the following: forms:

(a) By means of an advanced electronic signature in accordance with Article 2.2 of Directive 1999 /93/EC of the European Parliament and of the Council of 13 December 1999 establishing a Community framework for the electronic signature, based on a certificate recognised and created by a secure signature creation device, in accordance with the provisions of Article 2 (6) and (10) of that Directive.

b) By means of an electronic data exchange (EDI), as defined in Article 2 of Commission Recommendation 1994 /820/EC of 19 October 1994 on the legal aspects of electronic exchange of data data, where the agreement on this exchange provides for the use of procedures to ensure the authenticity of the origin and the integrity of the data.

c) By means of the elements proposed for this purpose by the interested parties, once they are authorized by the State Administration of Tax Administration. To this end, they shall apply for authorisation from the State Tax Administration Agency indicating the elements to ensure the authenticity of the origin and integrity of the content of the replacement invoices or documents submitted.

2. In the case of lots which include several invoices sent simultaneously by electronic means to the same consignee, the details common to the various invoices may be mentioned only once, provided that each invoice is accessible to the all information.

3. The Minister of Finance will dictate the necessary provisions for the development and implementation of this article.

CHAPTER IV

How to store replacement invoices or documents and other documents

Article 19. Obligation to preserve invoices or replacement documents and other documents.

1. Employers or professionals shall, during the period provided for in the General Tax Act, keep the following documents:

a) The replacement invoices and documents received.

(b) Copies or matrices of invoices issued in accordance with Article 2.1 and 2 and copies of the replacement documents issued.

(c) invoices issued in accordance with Article 2.3, as well as their accounting supporting documents, where applicable.

(d) The receipts referred to in Article 14.1, both the original of that, by its consignor, and the copy, by the holder of the holding.

e) The documents proving the payment of the Import Tax.

This obligation also applies to employers or professionals who are covered by the special schemes of value added tax, as well as to those who, without the condition of employers or professionals, are taxable persons. of the tax, although in this case it will only reach the documents referred to in paragraph (c).

2. Documents must be kept with their original content, in order and within the time limits and subject to the conditions laid down in this Regulation.

3. The obligations referred to in the preceding paragraph may be met materially by a third party, who shall act in any case in the name and on behalf of the employer or professional or taxable person, who shall in any event be responsible for the compliance with all the obligations set out in this Chapter.

4. Where the third party is not established in the European Community, unless it is established in the Canary Islands, Ceuta or Melilla or in a country with which there is a legal instrument relating to mutual assistance with a scope similar to that of the provided for in Council Directives 76 /308/EEC of 15 May 1976 on mutual assistance in the recovery of claims relating to certain levies, duties, taxes and other measures, and Council Directive 77 /799/EEC of 19 December 1976 on the December 1977 on mutual assistance between the competent authorities of the Member States Member States in the field of direct taxation, certain excise duties and taxes on insurance premiums, and Council Regulation (EC) No 1798/2003 of 7 October 2003 on cooperation in the field of direct taxation In the field of value added tax and repealing Regulation (EEC) No 218/92, compliance with this obligation shall be carried out only by a third party prior to the authorization of the State Administration Agency. Tax.

Article 20. Forms of preservation of replacement invoices or documents.

1. The different documents referred to in Article 19 shall be kept in such a way as to ensure that the tax authorities have access to them without delay, unless duly justified.

2. In particular, this obligation may be fulfilled by the use of electronic means. For this purpose, conservation by electronic means shall be understood to mean the preservation by electronic means of treatment, including numerical compression, and storage of data, using optical or other means Electromagnetic

Article 21. Preservation of invoices or replacement documents by electronic means.

1. The preservation by electronic means of the documents referred to in Article 20 shall be carried out in such a way as to ensure that they are legible in the original format in which they have been received or sent, as well as, where appropriate, that of the associated data and signature verification mechanisms or other authorised elements that ensure the authenticity of their origin and the integrity of their content.

The tax administration may at any time require the remissor or receiver of the documents to be processed in readable language.

2. Documents retained by electronic means shall be managed and preserved by means of ensuring an online access to the data, as well as their remote loading and use by the Tax Administration in respect of any request of this and without undue delay.

Full access is understood to allow for their display, selective search, copy or download online and print.

3. The Minister of Finance will dictate the necessary provisions for the development and implementation of this article.

Article 22. Place of storage of replacement invoices or documents.

1. For the purposes of this Chapter, the employer or professional or taxable person liable for the preservation of invoices or replacement documents may determine the place of compliance with that obligation, provided that he places the provision of the tax administration body which is developing a performance aimed at verifying its tax situation, in the event of any request by the tax authority and without undue delay, all documentation or information thus preserved.

2. Where conservation takes place outside Spain, such an obligation shall only be considered validly fulfilled if it is carried out by means of the use of electronic means guaranteeing access online, as well as the remote loading and use by the tax administration of the documentation or information thus retained.

In the event that employers or professionals or taxable persons wish to comply with this obligation outside of that territory, they must inform the State Tax Administration Agency in advance.

Article 23. Tax Administration access to replacement invoices and documents.

When the conservation obligation referred to in Article 19 is met through the use of electronic means, any tax authority that is performing a performance of the tax administration must be guaranteed. verification of the tax situation of the employer or professional or of the taxable person the online access to the documents retained, as well as their remote loading and use. Compliance with this obligation shall be independent of the place where the documents are kept.

CHAPTER V

Other Provisions

Article 24. Resolution of disputes regarding billing.

They shall be considered to be of a tax nature, for the purposes of the interposition of the corresponding economic-administrative complaint, any disputes that may arise in connection with the issue, rectification or remission of invoices or replacement documents and other documents referred to in this Regulation, where they are motivated by facts or questions of law of that nature.

TITLE II

Documentation obligations for other taxes

Article 25. Application of the provisions of Title I.

The provisions of Title I shall apply for the purposes of any other tax, without prejudice to the provisions of its own rules and Article 26.

Article 26. Particularities of the obligation to document operations in the Income Tax of the Physical Persons.

1. Taxpayers for the Income Tax of Physical Persons who obtain income from economic activities will be obliged to issue an invoice and copy of it for the operations they carry out in the development of their activity in the terms provided for in this Regulation, when they determine such returns under the direct estimation scheme, irrespective of the scheme to which they are subject to the value added tax.

They shall also be obliged to issue invoice and copy of this the taxpayer accepted to the objective estimation regime in the Income Tax of the Physical Persons who determine their net performance according to the volume of revenue.

2. The obligations laid down in the preceding paragraph shall be deemed to have been fulfilled by issuing the receipt provided for in Article 14.1 by the addressee of the operation carried out in the course of the activities to be carried out. (a) the special arrangements for agricultural, animal husbandry and fisheries for the value added tax.

Additional disposition first. Billing duties in other areas.

The provisions of this regulation should be without prejudice to any other duties which are also required in respect of the issue and delivery of the invoice by the businessmen and professionals in the commercial field. the regime of its professional activities or for the purposes of the defence of consumers and users.

Additional provision second. General Indirect Tax and Tax on Production, Services and Import in the Cities of Ceuta and Melilla.

In relation to transactions subject to the Indirect Canarian General Tax, the references made to the Value Added Tax and the Tax Management Department of the State Tax Administration Agency or The latter should be understood as, where appropriate, the Indirect Canarian General Tax and the Canary Tax Administration. Likewise, in respect of the operations subject to the Tax on Production, Services and Import, the references will be understood as references to the tribute and to the local authorities of the cities of Ceuta and Melilla. The above shall be without prejudice to the necessary coordination between those administrations.

Without prejudice to the particulars contained in Articles 6 and 7, the rules for the management of the Indirect General Tax Canarian shall determine the specific particulars to be contained in the replacement invoices or documents which document the transactions subject to the tax, as well as the conditions for the fulfilment of the obligations to issue and maintain invoices or replacement documents made by recipients or third parties established outside the Canary Islands.

In the case referred to in the first paragraph of Article 14.3, within the special arrangements of the travel agencies of the Indirect General Tax Canarian may be made on invoice, at the request of the consignee and under the denomination "IGIC quotas included in the price", the amount resulting from multiplying the total price of the operation by two and dividing by 100.

Additional provision third. Billing for deliveries of electrical energy.

Deliveries of electrical energy whose offers of sale and purchase have been made through the market operator referred to in Article 33 of Law 54/1997 of 27 November of the Electrical Sector shall be documented by invoices issued by that operator in the name and on behalf of the energy supply entities, in which all the data listed in Article 6.1 of this Regulation shall be recorded, with the exception of those relating to: to the identification of the recipient of the operation, which shall be replaced by the identification of the market operator. Such operator shall retain the original of the invoice issued and forward the copy to the supplier.

In addition, the market operator shall issue an invoice for the supply of such supplies to each energy acquirer, in which all the information referred to in Article 6.1 is recorded, except for those relating to the identification of the consignor, which shall be replaced by the identification of the market operator. Such an operator must retain copies of such invoices and forward the original to the recipient of such invoices.

The documents referred to in the two preceding paragraphs which are to be retained by the market operator shall be considered as an invoice for the purposes of this Regulation and shall be made available to the Tax administration during the limitation period for the carrying out of the checks which are necessary in relation to the supplies reflected in the corresponding invoices.

The market operator must relate in its annual statement of transactions to third parties, in the terms of Royal Decree 2027/1995 of 22 December 1995, the transactions carried out by the suppliers of electrical energy and by its acquirers, which have been documented in accordance with the preceding paragraphs, indicating in respect of each supplier and of each acquirer the total amount of the operations carried out during the period on the declaration, in which the energy deliveries shall be recorded as purchases imputed to each supplier and as sales the energy purchases imputed to each acquirer.

In any event, and in respect of the operations referred to in this additional provision, the market operator shall provide its collaboration to the tax administration by providing any data, reports or antecedents with tax significance for the correct treatment of such operations.

Additional provision fourth. Invoicing of certain services provided by travel agencies acting as mediators on behalf and on behalf of others.

1. Invoices that document the performance of the services in which the following requirements are met shall be issued in accordance with this provision:

(a) Which consist of services in whose recruitment they are acting as mediators in the name and on behalf of employers or professionals who have the status of travel agents in accordance with their own rules of the sector.

(b) the recipient of the services concerned is an employer or a professional, or a legal person who does not have such a condition, and requests the travel agency to issue the invoice for such services.

(c) in the case of passenger transport services and their luggage by air, in respect of which the intervention of the travel agency is carried out through the electronic reservation and settlement system managed by the the "International Air Transport Association" (system "Billing and Settlement Plan", BSP-IATA).

2. Such invoices shall contain the following particulars or requirements, without prejudice to the possibility of including any other information:

(a) The express indication that this is an invoice issued by the travel agency under the provisions of this additional provision.

(b) The data and requirements referred to in Article 6. However, as data relating to the obligation to issue the invoice referred to in point 1.3., 4. and 5. of that Article, the travel agency shall be registered, and not the travel agency's corresponding employer or professional. the service referred to by the mediation.

In addition, the invoices issued shall contain an unambiguous reference identifying any and all banknotes corresponding to the transport services documented therein.

Also, these invoices must be issued separately from the rest.

3. Mediation services on behalf and on behalf of other persons relating to the carriage of passengers and their luggage, which the travel agency provides to the consignee of such transport services, may also be documented by the agency by means of the invoices referred to in this additional provision. In this case, the information relating to the said mediation service which must be included in the invoice as provided for in this Regulation shall be shown separately on the invoice.

4. The travel agency may document on a single invoice issued by it services provided by different employers or professionals to the same consignee within a maximum of one month.

5. Without prejudice to the above paragraphs, it shall be applicable to invoices issued by travel agencies under this additional provision for the forecasts contained in this Regulation.

6. Travel agents issuing these invoices shall enter them in the book of invoices issued in accordance with Article 63 of the Value Added Tax Regulation. Such annotations shall be made in such a way that the amounts corresponding to the operations referred to in paragraph 1 of this provision may be differentiated from the amounts corresponding to the amounts of the services to which the refers to paragraph 3 and the amounts corresponding to transactions in other documents or invoices.

7. Travel agents issuing these invoices shall enter the following information in the declaration referred to in Royal Decree 2027/1995 of 22 December 1995 governing the annual declaration of transactions with third parties. people:

(a) For sales, information regarding the services documented by means of invoices, duly differentiated.

(b) For purchases, the information concerning the provision of passenger transport services and their luggage by air referred to in this provision, duly differentiated.

8. Travel agents that issue the invoices referred to in this additional provision shall provide their collaboration to the tax administration by providing any data or antecedents of tax importance in respect of the service capabilities documented in those.

Additional provision fifth. References to Royal Decree 2402/1985 of 18 December, which regulates the duty to issue and deliver an invoice for employers and professionals.

The references to Royal Decree 2402/1985, of 18 December, which regulates the duty to issue and deliver an invoice for employers and professionals, shall be construed as being made to this Regulation.