Recently, by Royal Decree 1270/2003 of 10 October ("Official State Gazette" of 23), the Regulation for the application of the tax regime of non-profit and non-profit entities has been approved. Tax on patronage. This Regulation complies with the obligation laid down in Article 24 (2) of Law 49/2002 of 23 December on the tax arrangements for non-profit-making entities and on tax incentives for sponsorship.

According to the aforementioned paragraph 2, the entities that are beneficiaries of the tax incentive scheme provided for in Title III of Law 49/2002, are to refer to the tax administration in the the form and time limits to be laid down in regulation, the information on certificates issued as a justification for donations, donations and deductible contributions.

In the development of this precept, Article 6 of the Regulation for the application of the tax regime of the non-profit entities and of the tax incentives to the patronage has established that the beneficiary entities has referred to the tax administration as a reference to a statement of the certificates issued by donations, donations and deductible contributions received during each calendar year, in which, in addition to the identification data shall contain certain information relating to the donors and contributors: name, name, reason or social name; tax identification number; amount of donation or contribution and, if these are in kind, valuation of the donated or contributed; reference to whether the donation or the contribution they are perceived for the priority activities of patronage that are indicated by the Law of the General State Budget; information on the revocations of donations and contributions that, if any, have occurred in the calendar year; and indication of whether the donation or contribution entitles to the application of any of the deductions approved by the Autonomous Communities. The time limit laid down for the presentation of this declaration is the month of January of each year, in relation to the donations received in the previous year.

Article 6 of the Rules of Procedure gives the Minister of Finance the power to determine the place and form of presentation of the information declaration, as well as the cases in which it is to be presented in support. directly readable by computer or by telematic means.

With this Order the regulatory mandate is fulfilled, approving a model of declaration 182 adapted to the laws and regulations, and repealing the so far in force, approved by Order of 27 July 2001 (Official State Gazette of 3 August).

Deserve to be highlighted some legal and regulatory developments that justify the replacement of the model so far in force with another of new creation, such as the demand for information on the valuation of the donations in kind, or on the revocation of donations received in previous years. It is also new to bring forward the deadline for submitting the declaration, when it takes place by means of magnetic or telematic support, in January. This time limit is in line with the general application of the other information statements.

In addition to the above, from now on, all taxpayers and taxable persons benefiting from the deduction for donations must be included in the donor relationship of the model 182; that is, in addition to the Tax on the Income of the Physical Persons, which were included in the model declaration 182 in force to date, must now also be included in the taxable persons of the Corporate Tax, which are entitled to a new deduction in the quota, in accordance with the provisions of Law 49/2002, and the taxpayers of the Income tax of non-residents who, although they enjoyed the corresponding deduction, were not included in the information declaration model 182.

On the other hand, the model 182 will continue to apply also for the provision of information regarding the collection of donations that give the right to the deduction for the Income Tax of the Physical Persons. provided for in Article 55 (3) (b) of the Law of the said Tax, as provided for in Article 66 (2) of the Tax Regulation, in the wording given to it by the provision of the tax, Second, Royal Decree 1270/2003 of 10 October.

Finally, in the interests of legal certainty, it has been deemed appropriate to regulate the general conditions and the procedure for telematic internet presentation of model 182, issues which up to now have been regulated in Order HAC/2895/2002 of 8 November ("Official State Gazette" of 16).

As a result of all of the above, and making use of the authorizations I have available, I have:

First. Approval of model 182. -Model 182 " Tax on the Income of the Physical Persons, Income Tax of Non-Residents and Tax on Societies is approved. Information declaration of donations, donations and contributions received ", as set out in Annex I to this Order. This model consists of the following documents:

a) Hoja-summary, comprising two copies, one for the Administration and one for the person concerned.

(b) Domestic donor sheets, each of which also consists of two copies, one for the Administration and one for the person concerned.

c) Annual to effect the presentation.

The number of supporting documents to be shown in model 182 shall be a sequential number, the first three digits of which shall correspond to code 169.

The statements which, in accordance with the contents of the model approved in this Order, shall be made with the white paper printing module which, if necessary and for these purposes, shall be prepared by the State Agency shall be equally valid. Tax Administration. For these declarations, the "aid programme" approved in the first provision of the Order of 27 July 2001 approving the models 043, 044, 045, 181, 182, 190, 311, 371, 345, 480, 650, 652 and 651 in the In the case of ex-temporary and supplementary statements, and for which the obligation to use the models in euro will necessarily apply from 1 January of January, the Commission will be required to make a statement on the basis of the information provided by the Commission. 2002. The data printed in these statements shall prevail over any changes or manual corrections that may occur on them, so that these will not produce effects before the tax administration.

Second. Approval of the physical and logical designs to which the media directly readable by computer must be adjusted.

One.-The physical and logical designs listed in Annex II to this Order are approved, to which the media directly readable by computer must be adjusted for presentation in replacement of the inner sheets of the donor relationship to model 182.

Two. The presentation on directly readable support will be optional, except in the case of

statements containing more than 100 persons or donor entities related to the declaration and of which the tax obligation attached to the Large Enterprise Management Units is to be filed to the Central Unit for the Management of Large Enterprises, regardless of the number of donors included in them, cases in which the presentation in support will be obligatory.

The obligation indicated in the preceding paragraph shall be deemed to be fulfilled when the information declaration is presented via the Internet, in accordance with the provisions of the ninth and subsequent paragraphs of this Order.

Three. The presentation in directly readable support of the declarations corresponding to the model 182 may be performed individually or collectively, depending on the corresponding file containing the data of a single declarant, in the first case, or of several, in the second.

In the case of tax obligations attached to the Central Unit for the Management of Large Enterprises of the National Inspection Office or to the Large Enterprise Management Units of the Agency's Special Delegations State of Tax Administration, collective support may only contain declarants attached to the same Unit.

Four. -In any case, the information contained in the directly readable medium must have been validated prior to its presentation. Such validation shall be carried out using the validation programme drawn up by the State Tax Administration Agency, unless, for objective technical reasons, it is not possible, in which case validation shall be carried out in any Delegation of the said Agency or also, in the case of diskettes, in any of the Administrations dependent on it. In the case of tax obligations attached to the Central Unit for the Management of Large Enterprises or to one of the Large Enterprise Management Units to whom, for objective technical reasons, it is not possible to use the Validation by the State Tax Administration Agency may also be carried out at the appropriate Unit.

However, when the directly readable support by computer has been generated by the Help Program developed by the State Tax Administration Agency, it will not be necessary to carry out prior validation.

Third. Required to submit model 182.

-They must present the information declaration of donations, donations or contributions received by the recipients of donations, donations and contributions that give the right to deduction for the Income Tax of the Natural Persons, by the Income Tax of non-residents or by the Corporation Tax when they have issued certification of the donation, donation or contribution.

Fourth. Object and content of the information.

One. -The entities receiving donations as referred to in Article 55 (3) (b) of the Income Tax Act shall state in the information statement of donations, in accordance with the specifications contained in the model, in addition to the identification data of the recipient entity of the donations received during each calendar year, the following data referring to donors and contributors:

a) First and last names.

b) Tax identification number.

c) The amount of the donation.

d) Indication of whether the donation entitles to the application of any of the deductions approved by the Autonomous Communities for the purposes of the Income Tax of the Physical Persons.

Two.-The entities benefiting from the incentive scheme provided for in Title III of Law 49/2002 of 23 December of the regime of non-profit-making entities and of tax incentives to the sponsorship, they must include, in addition to their first and last names or, in their case, reason or social name, and of the other information that has been mentioned in the previous number one, the following:

Value of the donated or contributed, in the case of donations, donations or contributions in kind.

Reference to whether the donation, donation or contribution is perceived for the priority activities of patronage that are indicated by the Law of State General Budgets.

Information on the revocations of donations, donations and contributions that, if any, have occurred in the calendar year.

Fifth. Time limit for the presentation of model 182. The presentation of the information declaration of donations, donations or contributions received, model 182, both in print and in support directly readable by computer or by means of telematics, will be carried out in in January of each year, in relation to donations, donations or contributions received during the previous calendar year.

All without prejudice to the provisions of the third paragraph number three of this Order.

Sixth. Place of presentation of model 182 in print.-The information declaration of donations, donations or contributions received, model 182, will be presented in the Delegation or Administration of the State Administration of Tax Administration. the tax domicile of the tax or declarant, directly or by registered post, carrying the identification labels provided by the State Tax Administration Agency.

Seventh. Place of presentation of model 182 in directly readable form by computer.

One. -In the case of individual support directly readable by computer, this must be presented in the Delegation or Administration of the State Administration of Tax Administration in whose territorial scope the the tax domicile of the tax or declarant, or in the Central Unit for the Management of Large Enterprises of the National Inspection Office or in the Large Enterprise Management Unit of the Special Delegation of the State Agency Tax administration corresponding to its tax domicile, as appropriate according to the the obligation to pay the tax to one or another Unit.

In any case, the individual support shall be accompanied by the documentation referred to in the number one of the eighth paragraph of this Order.

Two. -For collective supports, the presentation must be made in the Delegation or Administration of the State Administration of Tax Administration corresponding to the address of the presenter, regardless of the territorial scope in which the tax authorities included in the collective support have their tax domicile. However, the collective supports for tax authorities attached to the Central Unit for the Management of Large Enterprises or to the Large Enterprise Management Units may also be presented in the National Inspection Office or the Large Enterprise Management Unit of the Special Delegation of

United Nations

the State Tax Administration Agency corresponding to its tax domicile.

In any case, the collective support will be accompanied by the documentation indicated in the number two of the eighth section of this Order.

Eighth. Treatment by the tax authorities of the media directly readable by computer.

One. -With individual presentation on directly readable support by computer, the declarant will present the following documents:

1. The two copies, for the Administration and for the data subject, of the summary of the model 182, in each of which the identification label provided by the State Administration Agency shall be attached in the corresponding space. Tax. In the case of non-availability of identification labels, the entire identification data will be completed and photocopy of the credit card of the tax identification number will be accompanied.

In addition, such copies must be duly signed, indicating in the corresponding spaces the identity of the signatory, as well as the other data that are requested in the aforementioned leaf-summary, except those relating to the collective presentation. For these purposes, the summary or letter-papers generated by the Aid Programme which, where appropriate, the State Tax Administration Agency may be drawn up, shall be equally valid.

Once sealed by the receiving office, the declarant will remove the "copy for the interested party" from the summary of the model 182 presented, which will serve as the justification for the delivery.

2. The directly readable medium shall have a label attached to the outside, in which the data specified below shall be entered and, necessarily, in the same order:

a) Delegation, Administration or Management Unit of Large Enterprises of the State Administration of Tax Administration in which the individual presentation is made.

b) Exercise.

c) Presentation Model: 182.

d) The supporting number of the accompanying leaf-summary.

e) The tax identification number (NIF) of the declarant.

f) The declarant's social reason.

g) Address, municipality and postal code of the declarant.

(h) Surname and name of the person to whom I relate (i) Telephone number and extension of that person.

j) Total number of records.

k) Media density: 720 KB or 1.44 MB, on 3 1/2 diskette.

To record the data, it is sufficient to record each of them preceded by the letter corresponding to the previous relationship.

In the case that the file consists of more than one support directly readable by computer, all will bear its label numbered sequentially: 1/n, 2/n, etc., with "n" being the total number of media, but on the label of the second and successive volumes only the data referred to in points (a), (b), (c), (d), (e) and (f) above shall be entered.

Two. -With collective presentation in support directly readable by computer, the person or entity will submit the following documents:

1. The two copies, for the Administration and for the data subject, of the summary report for the presenter, model 182, duly signed and for which the identification data of the person or entity acting as such shall be recorded. presenter, those relating to the total number of declarants and the total number of related donors, as well as the exercise and the box indicative of the type of presentation in the appropriate spaces. The remaining data requested in the summary of the model 182 corresponding to the presenter will not be completed.

Each of the specimens of the aforementioned hojaresumen must bear the identification tag of the person or entity provided by the State Tax Administration Agency. In the case of non-availability of identification labels, the identification data will be completed and photocopy of the card of the tax identification number will be accompanied.

For the purposes of the preceding paragraphs, the summary-reports generated by the Aid Program, which, if any, are drawn up by the State Tax Administration Agency, shall also be valid.

2. The two copies, for the Administration and for the data subject, of the summary sheets, model 182, corresponding to each and each of the declarants contained in the collective presentation, duly signed and completed.

In the box provided for this purpose, the supporting number of the sheet-summary corresponding to the presenter shall be entered.

Each of the copies must be attached to the identification label of the person or entity declared provided by the State Tax Administration Agency. In the case of non-availability of identification labels, the identification data will be completed and photocopy of the card of the tax identification number will be accompanied.

Once sealed by the receiving office, the presenter will remove the "copies for the data subject" from the summary sheets corresponding to the declarants. However, if the number of sheets-summary presented so advises and in order to speed up the collection of documents, the removal by the presenter of the sealed copies may be made after the presentation, which will be Timely release.

3. The directly readable medium shall have a label attached to the outside, in which the data of the presenter specified below shall be recorded and, necessarily, in the same order:

a) Delegation, Administration or Management Unit of Large Enterprises of the State Administration of Tax Administration in which the collective presentation takes place.

b) Exercise.

c) Presentation Model: 182.

d) Number of presenter-summary justification.

e) The presenter's tax identification number (NIF).

f) Surname and name, or social reason, of the presenter.

g) Address, municipality and postcode of the presenter.

h) Last name and name of the person to relate to.

i) Telephone number and extension of that person.

j) Total number of records.

k) Media density: 720 KB or 1.44 MB on 3 1/2 diskette.

l) The total number of declarants presented.

m) Total number of related donors.

In order to record the data, it is sufficient to record each of them preceded by the corresponding letter, according to the previous relationship.

In the case that the presentation consists of more than one support directly readable by computer, all will bear its label numbered sequentially: 1/n, 2/n, etc., with "n" being the total number of supports, but on the label of the second and successive volumes only the data referred to in points (a), (b), (c), (d), (e) and (f) above shall be entered.

Three. -All receipts of readable media directly by computer will be provisional as a result of your process and verification. Where they do not comply with the design and other specifications laid down in this Order, or where access to the information contained therein is not possible, the declarant shall be required to subsane them within 10 working days. defects in which the directly readable form of support is not available, after which, and if the anomalies preventing the tax authorities from accessing the data required are persisted, the declaration shall not be valid all effects, circumstance is that will be brought to the attention of the obliging tributary motivated.

Four. -For security reasons, the media directly readable by computer will not be returned, unless expressly requested, in which case the deletion and delivery of the same or similar ones will be carried out.

Ninth. Scope of the internet telematics presentation of model 182.

One.-The presentation of the information declaration referred to in this Order by any entity, on a voluntary basis, may be made.

You must comply with the conditions and follow the procedure expressed in this Order.

Two. The telematic presentation of the declarations corresponding to model 182 may not be made in the following cases:

1. When the number of records to be transmitted in each declaration is greater than 15,000.

2. Where more than one year has elapsed since the beginning of the period of presentation referred to in the fifth paragraph of this Order. From that date, the tax authorities who intend to regularise their tax situation in relation to this obligation must make the presentation of the declaration in print or, if appropriate, in support directly readable by computer.

Three.-The persons or entities authorized to submit by telematic statements on behalf of third parties, in accordance with the provisions of Royal Decree 1377/2002, of 20 December, which develops the social collaboration in the management of taxes for the telematic presentation of declarations, communications and other tax documents ("Official State Gazette" of 21) and in Order HAC/1398/2003, of 27 May, for which they are established the assumptions and conditions in which the social partnership in the management of the In addition to the information provided by the Commission, the Court of State in which the Court of State has jurisdiction in the case-law of the Court of State for the purposes of Article 3 (1) of the Treaty refers to this Order.

Four. The system of presentation in collective support will not be applicable to the telematic presentation of declarations on behalf of third parties.

However, the presenter will be able to perform the telematic presentation on the internet, starting from a file with a collective presentation format, using the batch presentation mode.

10th. General conditions for the internet telematic presentation of the declarations corresponding to the model 182.

One. -Conditions for presentation. The telematic presentation of the declarations corresponding to model 182 shall be subject to the following conditions:

1. The declarant must have a Fiscal Identification Number (NIF).

2. The declarant must have an X.509.V3 user certificate issued by the National Mint and Timbre-Real Casa de la Moneda, in accordance with the procedure laid down in Annexes III and VI of the Order of 24 of the April 2000 ("Official State Gazette" of 29), laying down general conditions and the procedure for the telematic presentation of statements of the Income Tax of the Physical Persons, or any other certificate electronic tax administration, in accordance with the provisions of the State Tax Administration Agency, Order HAC/1181/2003 of 12 May 2003 laying down specific rules on the use of electronic signatures in tax relations by electronic, computer and telematic means with the State Tax Administration Agency ("Official State Gazette" of 15).

If the telematic presentation is to be performed by a person or entity authorized to file statements representing third parties, it will be this person or authorized entity who must have installed in the browser is your X.509.V3 user certificate issued by the National Currency and Currency Factory-Real Casa de la Moneda, or any other of those admitted by the State Tax Administration Agency, as indicated in the previous paragraph.

3. To make the telematic presentation of the declarations corresponding to the models 182, the declarant, or, if applicable, the authorized presenter, must use a program of assistance in advance to obtain the file with the declaration transmit. This aid program may be developed by the State Tax Administration Agency for declarations corresponding to those models or others that obtain a file in the same format.

The contents of these files must be adjusted to the type 1 and type 2 record designs set out in Annex II of this Order.

4. In addition, the declarants who opt for this form of filing must take into account the technical rules which are required to carry out the said presentation and which are set out in Annex II to that order of 24 April 2000.

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

Three. -In those cases where, for reasons of a technical nature, it is not possible to make the Internet presentation within the time limit referred to in the fifth paragraph of this Order, this presentation may be made during the three calendar days following the end of the term.

11th. Procedure for the internet telematic presentation of the declarations corresponding to the model 182. The procedure for the telematic presentation of the declarations will be as follows:

1. The declarant shall communicate with the State Agency of Tax Administration through the Internet or any other equivalent means to enable the connection, in the address: https://aeat.es; he shall select the model of declaration and proceed to transmit the corresponding declaration with the electronic signature, generated by selecting the user certificate previously installed in the browser to this effect.

If the presenter is a person or entity authorized to file statements representing third parties, a single signature, corresponding to his or her certificate, will be required.

2. If the declaration is accepted, the State Tax Administration Agency will return the data of the type 1 register validated with a 16-character electronic code, in addition to the date and time of the presentation.

In the event that the presentation is rejected, the data in the record type 1, and the description of the detected errors, will be displayed. In this case, the same should be done with the help program with which the file was generated or repeating the presentation if the error was caused by another reason.

3. The presenter must print and keep the accepted statement, as well as the type 1 register duly validated with the corresponding electronic code.

Single repeal provision.

As of the entry into force of this Order the following provisions are hereby repealed:

The Order of July 30, 1999, approving the model 182 of the information declaration of donations that give the right to deduction for the Income Tax of the Physical Persons ("Official State Gazette" of the 5th of the year). August).

Paragraph 5 and Annexes VI and VII to the Order of 27 July 2001 approving models 043, 044, 045, 181, 182, 190, 311, 371, 345, 480, 650, 652 and 651 in euro, as well as the model 777, entry document or repayment in the case of extemporal and complementary claims-liquidations, and establishing the obligation to use the models in euro as of 1 January 2002 ('Official State Gazette ' of 3 August 2002).

Order HAC/2895/2002 of 8 December laying down general conditions and the procedure for the internet presentation of the declarations corresponding to models 182 and 188, and amending the conditions for the presentation by the Internet and by teleprocessing of certain models of declaration ("Official State Gazette" of 16), in respect of the declaration of model 182.

Single end disposition.

This Order shall enter into force on the day following that of its publication in the "Official Gazette of the State" and shall be applicable for the first time to the declarations submitted as of 1 January 2004 in respect of the donations, donations and contributions received during the year 2003.

What I communicate to VV.II. for your knowledge and effects.

Madrid, 14 November 2003.

MONTORO ROMERO

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

(SEE IMAGES, PAGES 41210 TO 41230)