The novelties introduced in Law 51/2002 of December 27, of reform of Law 39/1988, of December 28, regulating the Local Government, in relation to the Tax on Economic Activities, tribute with a marked censal character, obligates to reconsider the definition and scope of the census declarations that must be presented by the businessmen, professionals and obliged to retain.

To this end, Article 38 of Law 53/2002 of 30 December 2002 on fiscal, administrative and social measures amends paragraphs 1 and 3 of Article 107 of Law 37/1988 of 28 December 1988 on the General budget of the State for 1989.

This legal modification requires the approval of a new regulation regulating tax censuses and census declarations, in so far as its predecessor, Royal Decree 1041/1990 of 27 July, is exceeded by the indicated modification. For this reason, the first article of this royal decree approves the regulation governing certain tax censuses.

The new regulatory development regulates, first, the census of taxpayers, basic and general registration, which includes all those persons or entities that have assigned a tax identification number, be natural persons (with national identity card or identification number of foreign nationals, assigned by the Ministry of the Interior), legal persons or entities of Article 33 of the General Tax Law (with identification code, assigned by the tax administration). On the other hand, and second, the census is defined as a tax obligation, in which employers, professionals and forced to retain or to enter into account are integrated, which is understood in the first mentioned.

The regulation also regulates the registration of intra-Community operators, consisting essentially of the taxable persons of the value added tax which make deliveries and intra-Community acquisitions of goods, which up to It was only indirectly dealt with in Article 2 (d) and in Article 16 of Royal Decree 338/1990 of 9 March 1990, and in part, by mere reference to the number of tax identification to be used in those operations. The importance of this census within the European Union and in the field of administrative cooperation between the States advises that it should be regulated in due detail.

Finally, this regulation defines the Register of exporters and other economic operators on a commercial basis, including those who are entitled to the refund procedure laid down in Article 30 of the Treaty. Regulation of the Value Added Tax.

In addition, and as of 2003, information on the economic activities carried out by employers or professionals should be included in the census statement identifying the type of activity in question. the classification of activities to be established for the purposes of the Tax on Economic Activities, as well as the establishments and premises where the activity is carried out, it is necessary to establish a new regulation of the formal vehicle, the census declaration, which supports the management of the censuses.

This regulation expressly recognizes the existence of high returns in the census of taxpayers, since in many cases the census declaration serves to ensure that the legal persons and entities of Article 33 of the Law 230/1963, of December 28, General Tax, request a number of tax identification and, as a result, its high in the census, without necessarily implying the beginning of any economic activity, circumstance that usually occurs of a certain time. As a result, it is more technically correct to speak of statements of discharge and not of declarations of commencement, as was the case in the regulations that are repealed. In any case, this declaration of discharge contains, in addition to the identification data, all the census data relating to the tax obligors who carry out business, professional activities or are obliged to retain or to enter account, in particular, of its periodic obligations and its tax situation.

Once the high census declarations are defined, the declarations of modification, in good logic, must be regulated by reference to those: they will be the declarations through which any variation is communicated that affect the data that was entered in the discharge statement or in any other statement of amendment before it is submitted.

Similarly, low census statements are defined as the instrument for communicating the effective cessation of all activities referred to in the precept.

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 certain tax censuses, it is appropriate to include an index of articles allowing for the rapid location and systematic location of the precepts of this regulation.

In accordance with the amendments contained in the first article of this royal decree, the second article is intended to amend Article 10 of Royal Decree 338/1990 of 9 March, which regulates the composition and the form of use of the Tax Identification Number. The new wording coordinates this precept with the regulation of the census declaration, as well as concrete the requirements and the procedure for the allocation of the provisional tax identification number.

Finally, the third article incorporates various amendments in Royal Decree 243/1995 of 17 February, which provides for rules for the management of the tax on economic activities and the delegation of powers in the field of the censal management of the tax. These amendments are based on the new provisions introduced by Law 51/2002 in relation to the tax, in particular as regards the exemptions provided for in the new wording of Article 83 of Law 39/1988.

The modification of this royal decree obeys, first of all, a double motivation. On the one hand, there is a need for uniform and coordinated regulation of general census obligations and of the specific tax on economic activities.

On the other hand, the regulation contained in Royal Decree 243/1995 must be adapted to the important changes introduced in the Tax on Economic Activities by Law 51/2002. These modifications have led to the exemption in the payment of tax for a large majority of its taxable persons, and it is therefore appropriate to adapt the tax registration to that situation.

Thus, the changes introduced in Royal Decree 243/1995 are due to the objective of limiting the content of the specific registration of the Tax on Economic Activities to taxable persons not exempt from their payment, having in It is expected that all those engaged in economic activities must meet the general census obligations. This has legal protection in the new wording of article 107 (6) of Law 37/1988 given by Law 53/2002. The new wording of this precept provides that the obligation to submit the census declaration may be exonerated in a regulation to present other statements of content or purpose censal established by the own rules of every tribute, as is the case with the Tax on Economic Activities.

With this purpose, Articles 2, which regulates the formation of the registration of the tax; 5, 6 and 7, concerning, respectively, the declarations of discharge, variation and low; 9, concerning the exemptions and benefits, are amended. Tax, 13, regulator of the liquidations and inclusions of trade, and to Article 18, concerning the verification and investigation, of the Royal Decree 243/1995 cited.

On the other hand, modifications are made to the actual decree concerning the regulation of the census delegation of the Tax on Economic Activities, in order to improve this mechanism that, reasonably, In practice, the reduction to be made in the registration of the tax, which should only include those who are obliged to pay the tax, must be affected in practice. In particular, Articles 20, 21 and 22, Article 24 (1) and, finally, Article 25 (2) are reworded. In the first place, these changes are aimed at collecting that the census delegation can be carried out in favor of other entities recognized by the laws, as well as in favor of the provincial deputies, the town councils and the island councils and the communities. autonomous. Furthermore, by eliminating as a requirement for the request of the delegation of the census management of the tax the prior assumption of the inspection, it is possible to allow these entities to simultaneously request the delegation of both. Moreover, it is included among the reasons for the revocation of the delegation of the census management the over-compliance of the conditions required to access it. Furthermore, in order to speed up the mechanisms for the exchange of census information, the requirement that the referrals of this information be carried out in a manner that is determined in an order of the Minister of Finance, is deleted. allow the structure of the computer media to be agreed with the delegated entities.

Finally, new wording is given to the additional provision of Royal Decree 243/1995, in order to collect the changes in the census management and the Tax on Economic Activities in relation to the information that supply to the chambers of commerce, industry and shipping, in order to enable them to carry out the liquidation of the permanent chamber.

All the above justifies the approval of this royal decree.

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 of August 1, 2003, D I S P O N G O:

Article first. Approval of the Regulation governing certain tax censuses.

The Regulation governing certain tax censuses that is inserted after this royal decree is approved.

Article 2. Amendment of Article 10 of Royal Decree 338/1990 of 9 March, regulating the composition and manner of use of the Tax Identification Number.

Article 10 of Royal Decree 338/1990 of 9 March, which regulates the composition and form of use of the Tax Identification Number, is amended as follows:

" Article 10. Allocation of the tax identification number of legal persons and entities without legal personality.

1. Legal persons or entities without legal personality who are to be holders of relations of a nature or with a tax transcendence shall request the assignment of a tax identification number.

2. In the case of legal persons and entities with no legal personality who are to carry out business or professional activities, they shall apply for their tax identification number before any deliveries are made, benefits or acquisitions of goods or services, the collection of charges or the payment of payments, or the recruitment of labour personnel, carried out for the development of their activity. In any event, the application shall be made within the month following the date of its establishment or its establishment in Spanish territory.

3. The application shall be made by the lodging of the appropriate high-regulated census declaration in Article 7 of the Regulation governing certain tax censuses, in which the circumstances laid down in the paragraphs 2 and 3 of that Article to the extent that they occur or are known at the time of the submission of the declaration.

4. The Delegation or Administration of the competent State Tax Administration Agency shall assign the tax identification number within the maximum period of 10 days, and may be assigned to legal persons or entities in the period of the establishment. The tax identification number of legal persons and entities without personality shall be of a provisional nature as long as the entity concerned has not provided a copy of the public deed or the authentic document of its constitution and of the social statutes or equivalent document, as well as certification of their registration, where appropriate, in a public register. In no case shall the provisional or final tax identification number be assigned to legal persons or entities which do not, at least, provide a duly signed document in which the granting of such a declaration is agreed by the parties. for the establishment of the legal person or entity concerned. In either case, the signatory of the census declaration of application must prove that it acts on behalf of the legal person, entity without personality, or collective that commits to its creation.

5. Where a provisional tax identification number is assigned, the entity concerned shall be obliged to provide the necessary supporting documentation for the allocation of the final tax identification number as soon as it has all of her. If this obligation is fulfilled, the final tax identification number shall be assigned; the appropriate census declaration shall be submitted for application, which shall include, where appropriate, any amendments which have been made in respect of the data entered in the statement submitted to request the provisional tax identification number which has not yet been communicated to the Administration in previous census statements of amendment.

For these purposes, the State Tax Administration Agency may enter into agreements with the agencies and institutions involved in the process of creating entities to facilitate the communication of the entities and the Provisional or final tax identification assigned. Where, pursuant to the provisions of an agreement, the State Tax Administration Agency has knowledge through other bodies and institutions of the information necessary to assign to an entity the tax identification number final, may exempt the institution from submitting a census statement requesting the allocation of such a number, without prejudice to the obligation incumbent upon the institution to communicate any other type of modification which has occurred in respect of the information that you have recorded in the census statements you have submitted with prior.

6. Where a provisional tax identification number is assigned, the tax administration may require the input of the pending documentation by granting a maximum period of 10 days for submission or for reasons to be justified. they are not permitted, provided that they are indicated by the person concerned of the period necessary for their final contribution.

Likewise, the tax administration may require a translation into Spanish, or another official language in Spain, of the documentation provided for the allocation of the tax identification number when the latter is written in Spanish. another unofficial language.

7. The tax authorities may verify the accuracy of the data communicated by the persons concerned in their applications for a provisional or definitive tax identification number, and in particular the existence of the activity or of the social object. declared by the entity and its development in the registered office, as well as the maintenance of those circumstances. If the verification proves that the above data are not truthful or that the circumstances indicated are not met, the tax administration, after hearing the parties concerned, may revoke the assigned tax identification number. In addition, if appropriate, the Administration may, where appropriate, carry out the application of the census data in accordance with the provisions of Article 14 of the Regulation governing certain censuses. Tax.

8. The application for the allocation of the tax identification number in the cases referred to in Article 9 (1) and (2) of this royal decree must be addressed to the Director of the Tax Management Department of the State Agency. Tax administration by the entity concerned, with its own legal personality, or by a ministerial or advisory department of the governing body of an autonomous community, indicating in the application the sectors, organs or centres for which a specific tax identification number is requested and the reasons for the request.

Estimated the request by the Director of the Tax Management Department, the corresponding organ of the State Agency of Tax Administration will proceed to grant the number of tax identification. "

Article 3. Amendment of the Royal Decree 243/1995 of 17 February, for which the rules for the management of the Tax on Economic Activities are dictated and the delegation of powers in matters of censal management of the tax is regulated.

The Royal Decree 243/1995 of 17 February, for which the rules for the management of the Tax on Economic Activities are given and the delegation of powers in matters of censal management of the tax is regulated, modified as follows:

One. Article 2 is amended as follows:

" Article 2. Training of tuition.

1. The Economic Activities Tax will be managed on the basis of your registration. Such registration shall be formed annually by the State's tax administration, or by the entity that has taken over by delegation the census management of the tax, and shall be constituted by the comprehensive censuses of the taxable persons exercising their duties. economic activities and are not exempt from the tax, grouped according to the type of quota, national, provincial or municipal, for which they are taxed and classified by sections, divisions, groupings, groups and headings. The registration of each financial year shall be closed at 31 December of the preceding year and shall incorporate the high, variances and casualties produced during that year, for which the declarations of variations and losses submitted up to 31 January shall be included. which relate to events prior to 1 January.

2. The registration fee shall be for each taxable person and activity of:

a) The passive subject's identifying data:

tax identification number, last name and name for natural persons, full social name, as well as the anagram, if they have it, for legal persons, and name for the entities to which the Article 33 of Law 230/1963 of 28 December, General Tax.

(b) The domicile of the business and the tax domicile of the taxable person.

(c) The name of the activity, the group or the appropriate heading, the duly quantified tax elements and the quota resulting from the application of the tax rates.

(d) In the case of municipal shares and the taxable person, they also have premises located in the same municipality where they do not directly exercise the activity referred to in Rule 14.a1.F.f) of the Tax, the local authorities shall be registered in the register with an indication of their area, situation and corresponding quota resulting from the application of the tax rates.

(e) In the case of municipal shares and the taxable person, he or she holds a municipality, which is exclusive of the premises in which the activity is not directly exercised, as referred to in Rule 14 (1) (h) of the Tax Instruction, these premises shall be registered in the register corresponding to that municipality, with the particulars identifying the taxable person, his tax domicile, his activity as well as the area, situation and share of each local. In this case, it will be stated in the register that it is quotas integrated exclusively by the area tax element.

3. The registration fee shall include the provincial surcharge in those cases where it was established. "

Two. Article 5 is amended as follows:

" Article 5. Statements of discharge.

1. Taxable persons who are not exempt from the tax are required to file a discharge declaration.

They shall also be obliged to make a declaration of high registration for taxable persons who are applying any of the exemptions laid down in the tax, when they no longer fulfil the conditions laid down for their application.

The taxable persons who carry out activities whose resulting quota is zero, either because this results from the application of the tariffs, or because they have been declared by the State Administration, will not be obliged to to make a statement of discharge, with the exception of the temporary groupings and associations of undertakings classified in group 508 of Section 1 of the tariffs, which must make a declaration of discharge in accordance with the provisions of the Paragraph 3 of Rule 15 of the Tax Instruction approved in Annex 2 to the Royal Decree Legislative Regulation 1175/1990 of 28 September 1990.

2. The declarations referred to in the preceding paragraph shall be made separately for each activity, as provided for in paragraph 3 of Rule 10 of the Tax Instruction and shall include, inter alia, all necessary information. for the rating of the activity, the determination of the group or heading and the quantification of the quota.

When taxed by municipal quota and available to premises where the activity referred to in Rule 14.a1.F.h is not directly exercised, in addition to the declaration referred to in the A declaration shall be submitted for each of the premises referred to above, but for the purposes of the subsequent settlement, only the area tax element shall be considered.

When taxed by national or provincial quota, all premises, whatever their location and destination, will be entered in the declaration, adding the surface of all of them to calculate the value of the tax element. area, other than the premises referred to in Rule 14.a1.F.j) of the Tax Instruction.

3. The declarations of discharge referred to in the first subparagraph of paragraph 1 shall be made before the beginning of the month from the beginning of the activity, using the model approved by the Minister for Finance.

High declarations referred to in the second subparagraph of paragraph 1 shall be made during the month of December immediately preceding the year in which the taxable person is obliged to contribute to the tax.

4. Where the taxable person carries out activities within one or more groups or headings to which he or she applies notes of the tariffs, or rules of the Instruction, which involve an increase or decrease in the quota, he must state expressly in the declaration of high such circumstance and to resent the relevant notes or rules.

5. The competent body for the receipt of the declaration of discharge may require the necessary documentation to justify the declared data, as well as the subject-matter of the errors or defects observed in the declaration. '

Three. Article 6 is amended as follows:

" Article 6. Declarations of variation.

1. The taxable persons included in the tax registration shall be obliged to submit a declaration by which the variations in physical, economic or legal order are communicated, in particular the variations referred to in the rule of law. 14.a2 of the Instruction, that they occur in the exercise of the taxed activities and that they have transcendence for the purposes of their taxation by this tax.

In any case, the change of option that the taxable person makes when the rates are assigned more than one class of quota, either municipal, provincial or national, is considered variation. Where these options are made, the powers provided for in Rules 10, 11, 11 and 12 of the Instruction shall have effect from the following tax period.

When the taxable persons referred to in the preceding paragraph wish that the powers provided for in the chosen class of quota are applicable to them from the moment they make the option referred to in the preceding paragraph, they must present the corresponding low and high declarations, which will not have in this case the consideration of variation.

2. The declarations referred to in the previous paragraph shall be made separately for each activity, using the model approved by the Minister of Finance.

3. Where the tax variation is in relation to the application of the notes of the rates or rules of the Instruction, it must be expressly stated in the declaration such circumstance and resent the notes or rules that correspond.

4. The declarations of variation shall be submitted within one month from the date on which the variation occurred.

5. The competent body for the receipt of the variation declaration may require the necessary documentation to justify the declared data, as well as the subhealing of the errors or defects observed in the declaration. '

Four. Article 7 is amended as follows:

" Article 7. Low returns.

1. The taxable persons who cease to be employed in the course of an activity, for which they are registered in the register, shall be obliged to make a declaration of absence in the activity, by means of the model approved by the Minister of Finance.

2. The declarations of discharge shall be submitted within one month from the date on which the termination of the declaration took place.

In the event of the death of the taxable person, his or her successors shall make the relevant declaration of absence within the period specified in the preceding paragraph, from the time of death.

3. The competent body for the receipt of the declaration of discharge may require the necessary documentation to prove the cause of the termination, as well as the remedy of the errors or defects observed.

4. The taxable persons included in the registry shall also be required to submit a declaration of a reduction in the number of taxable persons who have access to the application of an exemption. Such a declaration shall be made in the month of December immediately preceding the year in which the taxable person is exempt from tax. "

Five. Article 9 is amended to read as follows:

" Article 9. Tax exemptions and benefits.

1. The bonuses or tax benefits of a rogated character must be requested when the tax registration is filed.

2. Where the tax administration of the State is taxed by municipal quota and the census management of the tax is carried out, the receiving organ of a declaration of discharge in which the recognition of a tax benefit is requested shall be transmitted to the Competent authority shall ensure that the relevant agreement is adopted and notified to the person concerned.

These agreements will be impeachable, in accordance with the provisions of Article 7 of Law 230/1963 of 28 December, General Tax.

3. In the case of tax on a provincial or national level, the competent authority of the State Tax Administration shall adopt the agreement on the provenance of the tax benefit and notify the taxable person.

The body responsible for adopting the agreement on the origin of the tax benefit will be the Delegate of the State Administration of Tax Administration of the territorial scope in which the activities are carried out, in the case of (a) the amount of the tax paid by the State in which the person concerned is resident in the territory of the Member State of the State.

Six. Article 13 is amended as follows:

" Article 13. Settlement of the high and ex officio inclusions.

1. Where the municipal quota is taxed and the tax administration of the tax is carried out by the tax administration of the State, it shall, in the month following each calendar quarter, transmit to the municipalities or bodies competent to liquidate the tax. (a) the tax, the relationship between the statements of discharge and the trade inclusions, in order for the liquidations to be carried out.

2. When taxed by provincial or national quota, the taxable persons shall present the discharge declarations by means of the models approved by the Minister of Finance within the time limits laid down in Article 5 (3) and in the places referred to in Article 8 (1) of this royal decree. The State's tax authorities shall carry out the corresponding liquidations and notify them to the taxable persons.

3. Where the census management is carried out by delegation, the delegated entity may require the tax on self-clearance. In such cases, the taxable persons shall submit the corresponding declaration-settlement within the period referred to in Article 5 (3) of this royal decree, and in the model approved for that purpose by that delegated entity. "

Seven. Article 18 (2) and (3), "Verification and investigation", are amended as follows:

" 2. However, in the case of municipal quotas, the powers in matters of inspection of the tax may be delegated by the Minister of Finance to the municipalities, provincial councils, councils and island councils, communities and other entities recognized by the laws that request it.

Provincial deputies, island councils and councils, autonomous communities and other entities recognized by the laws shall expressly state in the request for delegation of powers the municipal terms of their territorial scope in which the requested powers are to be developed.

The application must be submitted, before 1 October of the immediate year preceding the one in which it has to take effect, to the Delegation of the State Administration of Tax Administration.

The delegation will take effect by order of the Minister of Finance published in the "Official Gazette of the State" before the beginning of the calendar year in which it has to take effect. To this end, the Director General of the State Tax Administration Agency, prior to the reports and studies it deems appropriate, shall propose to the Minister of Finance the granting or refusal of the applications.

3. In addition, formulas for collaboration between the State Tax Administration and the municipalities, provincial councils, councils and island councils, autonomous communities and other entities recognized by the laws may be established in the the terms available to the Minister for Finance. '

Eight. Article 20 is amended as follows:

" Article 20. Request for delegation.

The entities referred to in Article 22 (1) of this royal decree, who wish to assume the census management of the Tax on Economic Activities, shall expressly request the delegation of those powers before of 1 October of the year immediately preceding the year in which the said delegation has taken effect.

To this end, they shall adopt the appropriate agreement and submit the corresponding application to the Delegation of the State Administration of Tax Administration within the period indicated.

Provincial deputies, island councils, autonomous communities and other entities recognized by the laws shall expressly state in the request for delegation of powers the municipal terms of their territorial scope in which the relevant functions are to be developed. '

Nine. Article 21 is amended as follows:

" Article 21. Granting of the delegation.

The delegation may only be expressly taken by order of the Minister of Finance, published in the "Official Gazette of the State" before the beginning of the calendar year in which it takes effect.

To this end, the Director General of the State Administration of Tax Administration, prior to the reports and studies it deems appropriate, shall propose to the Minister of Finance the granting or refusal of the applications. "

Ten. Article 22 is amended as follows:

" Article 22. Entities that may be requested by the delegation.

1. The delegation may be requested:

(a) By municipalities that are provincial capital or have a population of law equal to or greater than 50,000 inhabitants.

b) By provincial deputies, island councils, autonomous communities, and other entities recognized by the laws in respect of the municipalities that have delegated or entrusted them with the tax administration of the Tax under Article 7 or the transitional provision of Law No 39/1988 of 28 December 1988.

2. They will not be able to request delegation:

(a) The municipalities in which the tax management of the tax is carried out by the respective provincial council, island council or council, autonomous community or other entity recognized by the laws in the intended terms in paragraph 2 of the 11th transitional provision of Law 39/1988 of 28 December 1988.

(b) Councils that have delegated their powers in matters of tax management of the tax on provincial deputies, island councils or councils, autonomous communities, or other entities recognized by law in the terms laid down in Article 7 of Law 39/1988 of 28 December 1988.

(c) Councils which do not assume by delegation the tax inspection in accordance with the terms laid down in Article 92 (3) of Law 39/1988 of 28 December 1988.

(d) Provincial deputies, island councils, councils, autonomous communities and other entities recognized by laws that do not assume by delegation the inspection of the tax in accordance with the terms of paragraph 3 of the Article 92 of Law 39/1988 of 28 December 1988.

3. In no case may the entities exercising the censal management of the Tax pursuant to the provisions of this royal decree delegate, in turn, those powers to other entities. "

Once. Article 24 (1), 'Vigencia de la delegación', shall be amended as follows:

" 1. Once the delegation of powers has been granted, this shall be deemed to be in force, except:

(a) The express renunciation of the delegated entity, to which the latter shall adopt the corresponding agreement before 1 October of the year immediately preceding the year in which it has effect, and shall communicate it within the same period of time. the delegation of the respective State Tax Administration Agency. The resignation will be published by the Minister of Finance in the "Official Gazette of the State" before the start of the calendar year in which it has to take effect.

b) Revocation by order of the Minister of Finance agreed upon proposal by the Director General of the State Tax Administration Agency. The failure to fulfil the conditions required for obtaining the delegation, the lack of effectiveness achieved by the delegated entity in the exercise of the censal management of the tax or the failure to comply with the requirements shall be the determining factors of the revocation. the obligations relating to the exchange of censal information covered by the following Article. The revocation shall take effect from the first day of the calendar year following that in which its publication in the 'Official Gazette of the State' takes place. '

Twelve. Article 25 (2), "Exchange of Censal Information", is amended to read as follows:

" 2. Within the first month of each calendar quarter the delegated entity shall forward to the Delegation of the State Agency of Tax Administration the modifications that would have occurred during the immediately preceding quarter in the censuses referred to in paragraph 1 of this Article.

By way of derogation from the preceding paragraph, any changes to the last quarter of each calendar year shall be forwarded to the State Tax Administration Agency before 16 February of the year. next. "

Thirteen. The additional provision, which is worded as follows, is amended as follows:

" Additional disposition first. Permanent cameral resource.

In accordance with the provisions of Article 17 (1) of Law 3/1993, of March 22, Basic of the Chambers of Commerce, Industry and Navigation, the State Administration of Taxation will deliver annually to the Council Superior of Chambers of Commerce, Industry and Navigation and to each of these corporations the data of the Tax on Economic Activities that are necessary to them for the liquidation of the levy that regulates the article 12.1.a) of the aforementioned law, thus as the necessary data from the censuses of taxpayers and tax payers, who need to the purpose of complying with the provisions of Articles 2.1.h, 8 and 18.2.d) of the same law. '

Single transient arrangement. Presentation of statements of discharge and discharge in the registration of the Tax on Economic Activities and of census declarations in 2003 by the taxable persons exempt from that tax.

The taxable persons exempt from the Tax on Economic Activities which, at the date of entry into force of this royal decree, are discharged in the registration of the tax will not have to submit a declaration of absence in that, No declaration of amendment to the census of tax obligations.

Single repeal provision. Repeal of Royal Decree 1041/1990 of 27 July 1990 regulating the census statements to be submitted for tax purposes by employers, professionals and other tax authorities.

The Royal Decree 1041/1990, of 27 July, is repealed, regulating the census statements to be presented for tax purposes by employers, professionals and other tax authorities.

Single end disposition. Entry into force.

This royal decree will enter into force on 1 September 2003.

Given in Palma de Mallorca, on August 1, 2003.

JOHN CARLOS R.

The Minister of Finance, CRISTOBAL MONTORO ROMERO

REGULATION GOVERNING CERTAIN TAX CENSUSES

INDEX

Chapter I. Definitions.

Article 1. Training of the censuses.

Chapter II. Content and information contained in the censuses.

Section 1. Contents of the censuses.

Article 2. Content of the taxpayer census.

Article 3. Content of the tax obligation census.

Section 2. Additional Census Information.

Article 4. Supplementary census information for natural persons resident in Spain included in the tax obligation census.

Article 5. Supplementary census information in respect of the resident or incorporated entities in Spain included in the tax obligation census.

Article 6. Supplementary census information for non-resident or non-resident persons or entities, as well as for non-resident entities in Spain, included in the tax obligation census.

Chapter III. Census statements.

Article 7. Declaration of discharge.

Article 8. Declaration of amendment.

Article 9. Statement of absence.

Article 10. Specialties on the high in the taxpayer census of the entities to which a tax identification number is assigned.

Article 11. Model of declaration and form and place of presentation.

Chapter IV. Other provisions.

Article 12. Powers of the State Tax Administration Agency.

Article 13. Change of the tax domicile.

Article 14. Verification and administrative cooperation.

Article 15. Exclusion of other census statements.

Article 16. Replacement of the declaration of discharge by the single electronic document in the case of limited companies New Company.

Article 17. Access to the data contained in the censuses.

Single additional disposition. Application of the Regulation in the Historical Territories of the Basque Country and in the Community of Navarra.

Single transient arrangement. Data on the censuses.

Single end disposition. Regulatory enablement.

CHAPTER I

Definitions

Article 1. Training of the censuses.

1. The census of taxpayers shall consist of the totality of persons or entities who must have a tax identification number for their relations of a nature or with a tax transcendence in accordance with the provisions of Article 1 of the Royal Decree 338/1990 of 9 March, regulating the composition and form of use of the Tax Identification Number.

2. The tax obligation shall consist of persons or entities who develop or intend to develop in Spanish territory any of the following activities or operations:

(a) Business or professional activities, such as those whose performance confers the status of an employer or professional.

For the purposes of this Regulation, employers or professionals who have such a condition in accordance with the provisions of the Value Added Tax may be considered, even if they develop its activity outside the territory of application of this tax.

Not to be included in the census of tax obliged persons who exclusively carry out leases of real estate exempt from the Value Added Tax, according to Article 20.uno.23.ode Law 37/1992, of December 28, of the Value added tax, occasional deliveries of new means of transport exempt from the said tax under the provisions of Article 25 (1) and (2) of that law, and intra-Community acquisitions of goods exempt from the provisions of Article 26 (3) of the same law.

b) Abono of income subject to withholding or income on account.

(c) Intra-Community acquisitions of goods subject to Value Added Tax by those who do not act as employers or professionals.

Non-resident persons or entities in Spain shall also be included in this census in accordance with the provisions of Article 6 of Law 41/1998 of 9 December of the Income Tax of Non-Residents and Tax Rules, which operate on a Spanish territory by permanent establishment or satisfy in that territory income subject to withholding or entry into account, and the entities referred to in paragraph (c) of Article 5 of that law.

In the same way, persons or entities not established in the territory of application of the Value Added Tax will be integrated in this census when they are taxable persons. No, where such persons or entities exclusively perform the exempt transactions referred to in Articles 23 and 24 of the Value Added Tax Act, the Tax Management Department of the State Agency Tax administration may exempt them from the fulfilment of censal obligations of their own office or upon request of the person concerned.

Also, persons or entities that do not comply with any of the requirements provided for in this paragraph but are members, heirs, community members or members of entities under the income allocation regime shall be part of this census. develop business or professional activities and have tax obligations arising from their status as members of such entities.

The tax obligation census will be part of the taxpayer census.

3. The Register of intra-Community operators shall be composed of the persons or entities which have attributed the tax identification number regulated for the purposes of the value added tax referred to in Article 2 (d) and Article 16 of the Royal Decree 338/1990, which will make deliveries or intra-Community acquisitions of goods subject to that tax.

The taxable persons of the Value Added Tax who are to be recipients of services whose place of performance for the purposes of the tax is effectively determined shall form part of this register. a function of the State that has attributed the acquirer to the tax identification number to which the transaction was made.

Inclusion shall also be mandatory in the case of persons or entities referred to in Article 14 of the Value Added Tax Act when they are to carry out intra-Community acquisitions of goods subject to tax. In such a case, the inclusion in this register shall determine the automatic allocation to the person or entity requesting the tax identification number referred to in Article 2 (d) and Article 16 of Royal Decree 338/1990.

The fact that the persons or entities referred to in Article 14 of the Value Added Tax Act cease to be included in the Register of intra-Community operators for the occurrence of the the intra-Community acquisitions of goods which they make are not subject to tax in accordance with that provision, shall determine the automatic revocation of the specific tax identification number covered by paragraph (d) Article 2 and Article 16 of Royal Decree 338/1990.

This record will be part of the tax obligation census.

4. The Register of exporters and other economic operators on a commercial basis shall be composed of employers or professionals who are entitled to the refund procedure laid down in Article 30 of the Tax Regulation. Value added, approved by Royal Decree 1624/1992 of 29 December.

This record will be part of the tax obligation census.

CHAPTER II

Content and information in the censuses

SECTION 1. CONTENTS OF THE CENSOS

Article 2. Content of the taxpayer census.

The data to be included in the taxpayer census will be, for each, the following:

a) Surname and name, or reason or full social name, as well as the anagram, if you had.

b) Tax identification number.

c) Condition of person or entity resident or non-resident in Spanish territory.

d) In the case of entities, constitution in Spain or abroad.

e) Tax domicile, unless you do not have such an address in accordance with the rules applicable to you.

f) Where applicable, domicile abroad.

Article 3. Content of the tax obligation census.

In the tax obligation census, in addition to the data referred to in Article 2 of this Regulation, the following information shall be provided for each person or entity:

(a) Statements or statements-liquidations that you have to submit periodically on the basis of your business or professional activities, or to satisfy income subject to withholding or income.

b) Your tax situation in relation to the following:

1. The condition of a total or partially exempt entity for the purposes of the Company Tax, in accordance with Article 9 of Law 43/1995 of 27 December of the Company Tax.

2. The option and the waiver of the special tax regime provided for in Title II of Law 49/2002, of December 23, of the tax regime of non-profit entities and of tax incentives for patronage.

3. The system of determination of the net performance of the economic activities that it develops and, where appropriate, the modality applied in the Income Tax of the Physical Persons.

4. The inclusion, renunciation, revocation of the waiver or exclusion of the objective estimation regime or the simplified modality of the direct estimate in the Income Tax of the Physical Persons.

5. The subjection of the tax obligation to the special regime of the value added tax equivalence surcharge.

6. The inclusion, renunciation, revocation of the waiver or exclusion of the simplified regime or of the special regime of the Agriculture, Livestock and Fishing of the Value Added Tax.

7. The non-application of the exemptions referred to in Article 20 (27) and Article 26 (5) of the Value Added Tax Act, for having exceeded the limits of the volume of transactions provided for in the those provisions or pursuant to the authorisation granted by the State Agency for Tax Administration.

8. º The inclusion or low in the Register of intra-Community operators.

9. No. The registration or registration of exporters and other economic operators on a commercial basis as referred to in Article 30 of the Value Added Tax Regulation.

10. The classification of economic activities developed in accordance with the codification envisaged for the purposes of the Tax on Economic Activities, differentiating the main activity from the remaining ones, except when the taxable persons in question are liable to pay the tax for the non-application of the exemptions laid down in that tax. In the exercise of such exemptions, the information referred to in this

shall not apply.

paragraph and the following paragraph shall be communicated through the specific declarations of the Economic Activities Tax.

11. º The relation, if any, of the establishments or premises in which it develops its economic activities, with identification of the autonomous community, province, municipality and full address of each of them, indicating their the area and its degree of total or partial affectation to each of the activities carried out.

c) The telephone number and, if applicable, the e-mail address and the domain name or Internet address, through which you develop your activities.

SECTION 2. SUPPLEMENTARY CENSUS INFORMATION

Article 4. Supplementary census information for natural persons resident in Spain included in the tax obligation census.

With regard to natural persons resident in Spain, they shall, in addition to their tax domicile, consist in the census of tax authorities where the administrative management and the management of their offices are effectively centralised. business on Spanish territory, where it is different from the tax domicile.

Article 5. Supplementary census information in respect of the resident or incorporated entities in Spain included in the tax obligation census.

1. For resident entities or incorporated in Spain subject to the Company Tax, the following additional data shall be recorded in the census of the tax obligation:

(a) The registered office, where it is different from the tax domicile.

b) The closing date of the social year.

(c) Surnames and names, the tax identification number and the tax domicile of your representative, as well as of each of the members, members or unit-holders or who promote their constitution, with an indication of their share of the participation.

2. In the case of entities not subject to Corporate Tax, they shall also include the following additional data:

a) The entity class in question.

(b) Surnames and names, number of tax identification, domicile and nationality, of whom the representation of the entity is as provided for in Article 43 (4) of Law 230/1963 of 28 December, General Tax, as well as for each of the members or members of the Office, with an indication of their share of participation. In addition, if the aforementioned members or members are not resident in Spain, their tax residence and the identification of their tax representative in Spain, if any, must be stated.

Article 6. Supplementary census information for non-resident or non-resident persons or entities, as well as for non-resident entities in Spain, included in the tax obligation census.

1. In the case of non-resident or non-resident persons or entities, as well as those not incorporated in Spain, which have to be part of the census, the following additional data shall be recorded in the census:

(a) The State or territory of residence or constitution.

(b) The nationality and legal form or class of entity with no legal personality in question, in accordance with its national law.

(c) The tax domicile and, in its absence, the registered office, in the State or territory of its residence or of its constitution.

d) Where appropriate, the last name, or name, or reason or full social name, with the anagram, if any, number of tax identification, tax domicile and nationality of your representative in Spain.

2. Where a non-resident person or entity operates on a Spanish territory by means of one or more permanent establishments which carry out clearly differentiated activities and whose management is carried out separately, in accordance with the provisions of the Article 1a of the Non-Resident Income Tax Regulation, approved by Royal Decree 326/1999 of 26 February, shall be such establishment or establishments which are to be registered individually in the compulsory census tax, with the same data and under the same conditions as persons or entities residents, and shall, in addition, each identify the non-resident person or entity of which they are dependent, and communicate the data relating to that person or entity in the previous paragraph.

Each permanent establishment shall be identified with a specific name which, in any case, shall include a reference to the non-resident person or entity of which it is dependent and a specific tax identification number and independent of the one assigned, where appropriate, to the latter.

The form of determination of the tax base of the permanent establishment which is constituted in Spain must be specified in accordance with the provisions of Article 17 of the Law on Income Tax. Residents.

3. In the event that a non-resident person or entity operates on a Spanish territory by itself and through one or more permanent establishments, the registration of the tax obligation shall be carried out by the person or entity. not resident as for their permanent establishments.

In all these inscriptions, in addition to the data required in general in this regulation, the related in paragraph 1 of this article shall be communicated to the person or entity not resident.

In addition, each permanent establishment shall be identified and shall indicate the kind of establishment that constitutes in accordance with the provisions of the previous paragraph of this Article.

4. In the case of entities on the basis of income allocation with a presence on Spanish territory, in accordance with the provisions of Article 32.6 of Law 41/1998, the names and names, reasons or names must be entered in the census. full social name, tax identification number, tax domicile and nationality of each of the members or members thereof, indicating their share of participation.

CHAPTER III

Census Statements

Article 7. Declaration of discharge.

1. Those who have to be part of the tax obligation census must present a declaration of discharge in the census.

2. The declaration of discharge shall include the data referred to in Articles 2 to 6 of this Regulation.

3. This declaration will also serve the following purposes:

(a) Apply for the allocation of the provisional or final tax identification number, irrespective of whether the legal person or the requesting entity is not obliged, by application of the provisions of paragraph 1, to the presentation of the census declaration of discharge in the census of the tax authorities. The allocation of the tax identification number, at the request of the person concerned or ex officio, shall determine the automatic inclusion in the census of taxpayers of the person or entity concerned.

(b) Give up the objective estimation regime and the simplified mode of the direct estimation scheme in the Income Tax of the Physical Persons or the simplified special schemes and of agriculture, Value added tax on livestock and fisheries.

(c) to indicate, for the purposes of the value added tax, whether the commencement of the normal performance of the supplies of goods or services constituting the object of the activity shall be subsequent to the beginning of the the purchase or import of goods or services intended for the development of business or professional activity.

(d) Propose to the State Tax Administration Agency the provisional percentage of deduction referred to in Article 111 (2) of the Value Added Tax Act.

(e) To opt for the method of determining the tax base in the special scheme of travel agents referred to in Article 146 of the Value Added Tax Act and the determination of the tax base by the overall profit margin in the special scheme for used goods, art objects, antiques and collectors ' items referred to in Article 137 (2) of the same law.

f) Request inclusion in the Register of intra-Community operators.

(g) To opt for non-compliance with the Value Added Tax on the supply of goods referred to in Article 68 (4) of the law of that tax.

(h) Communicate the subjection to the value added tax of the supplies of goods referred to in Article 68 (3) and (5) of the law of that tax, provided that the declarant is not already registered in the the census.

(i) To opt for the application of the special pro rata rule in the Value Added Tax, provided for in Article 103 (1) of the Value Added Tax Act.

(j) Opting for the determination of the fractional payment of the Company Tax, in accordance with the modality provided for in Article 38 (3) of the Companies Tax Act.

k) Communicate the settlement period of the withholding and income statements of the Income Tax of the Physical Persons, the Non-Resident Income Tax and the Company Tax, in attention to the amount of their last approved budget in the case of retainers or obliged to take into account that they have the consideration of public administrations, including Social Security.

(l) To opt for the application of the general scheme provided for permanent establishments under the terms of Article 17 (5) (b) of the Non-Resident Income Tax Act for those establishments permanent activities in Spanish territory consisting of construction, installation or assembly works for which the duration exceeds 12 months, seasonal or seasonal economic activities or holdings, or activities for the exploration of resources natural.

m) Communicate those other facts and circumstances of a censal nature provided for in the tax law or determined by the Minister of Finance.

4. This declaration must be submitted, as the case may be, prior to the commencement of the relevant activities, to the conduct of the operations, to the birth of the obligation to retain or to take account of the income to be satisfied, pay or due to the concurrency of the circumstances provided for in this provision.

For the purposes of this Regulation, the commencement of a business or professional activity shall be deemed to have occurred from the moment any deliveries, benefits or acquisitions of goods or services are made. make payments or payments or be employed, in order to intervene in the production or distribution of goods or services.

Article 8. Declaration of amendment.

1. Where any of the data collected in the discharge or any other subsequent statement of amendment is modified, the tax liability shall inform the tax administration, by means of the corresponding declaration, such modification.

2. This statement, in particular, will serve:

(a) Communicate the change in the tax domicile, in accordance with the provisions of Article 45 (2) of the General Tax Law and Article 147 (1) of the Company Tax Law.

b) Communicate the variation of any of the data and tax situations set out in Articles 2 to 7 of this Regulation.

(c) Communicate the commencement of the normal performance of the deliveries of goods or services corresponding to business or professional activities, when the discharge declaration has been made indicating that the the commencement of such supplies of goods or services would be carried out after the commencement of the purchase or import of goods or services intended for the activity.

The statement of modification shall also serve to inform the commencement of the usual performance of the supply of goods or services corresponding to a new activity constituting a differentiated sector for the purposes of Value Added Tax, where a census declaration has been previously submitted by means of which it is communicated that the start of the delivery of goods and services in the development of that new activity would occur after the beginning of the acquisition or import of goods or services intended for that purpose.

(d) To opt for the method of determining the tax base in the special scheme of travel agents referred to in Article 146 of the Law on Value Added Tax and the determination of the tax base by the overall profit margin in the special scheme for used goods, art objects, antiques and collectors ' items referred to in Article 137 (2) of the same law.

e) Request inclusion in the Register of intra-Community operators when they are to be produced, once

presented the censal declaration of discharge, the circumstances that require it provided for in Article 1 (3) of this regulation.

The taxable persons of the Value Added Tax who cease in the development of the activities subject to such tax, without determining their absence in the census of tax obligations, and the taxable persons who during the 12 months before they have made intra-Community deliveries or acquisitions of goods subject to the value added tax, or have not been recipients of services whose place of performance for the purposes of such goods effectively determined on the basis of the tax identification number with which the The Commission shall also submit a census statement of amendment requesting the discharge of the operation.

(f) To opt for non-compliance with the Value Added Tax on the supply of goods referred to in Article 68 (4) of the Value Added Tax Act.

g) Communicate the subjection to the Value Added Tax of the deliveries referred to in paragraphs 3 and 5 of Article 68 of the Value Added Tax Act.

(h) Revoke the options or requests referred to in paragraphs (d), (e) and (f) above and paragraphs (e) and (g) of Article 7 (3) of this Regulation, as well as the communication of changes in situations to which it is referred to in paragraph (g) of this paragraph and point (h) of Article 7 (3).

i) Communicate the exceeding of the limits of the volume of operations referred to in Article 20.un.27. of the Law of the Tax on Value Added, as well as the modification of this circumstance.

j) Opting for the application of the special pro rata rule in Value Added Tax, in the following assumptions:

1. The one provided for in Article 28.1.1.o, second subparagraph, (a) of the said Tax Regulation.

2. The one provided for in Article 28.1.1.o, second paragraph, (b) of the said Tax Regulation, in the event that no such option had been exercised at the time of filing the discharge declaration. The statement of amendment shall also serve to effect the revocation of the option by the special pro rata rule referred to in the third paragraph of that Article 28.1.1.o.

k) In the case of those who, having already the status of businessmen or professionals to come carrying out activities of such nature, initiate a new business or professional activity that constitutes, for the purposes of the on Value Added, a distinct sector in respect of the activities that they had previously developed, and are in any of the following circumstances, in order to communicate to the Administration their concurrence:

1. That the commencement of the normal performance of the deliveries of goods or services corresponding to the new activity will take place after the beginning of the purchase or import of goods or services for their development, the deduction scheme provided for in Articles 111, 112 and 113 of the Value Added Tax Act is applicable. In this case, the declaration shall also contain the proposal for the provisional percentage of the deduction referred to in Article 111 (2).

2. They exercise the option for the special pro rata rule provided for in Article 103.dos.1. of the Value Added Tax Act.

(l) To apply for registration in the Register of exporters and other economic operators on a commercial basis, as well as for the registration, in accordance with Article 30 of the Value Added Tax Regulation.

m) Communicate to the tax administration the change of the settlement period in the Value Added Tax and for the purposes of the withholding and income statements of the Income Tax of the Persons Physical, Non-Resident Income Tax and Company Tax, as applicable, because of its volume of transactions calculated in accordance with Article 121 of the Value Added Tax Act, or in respect of the amount of your last approved budget in the case of retainers or obliged to enter into account which have the consideration of public administrations, including social security.

n) Opting or waiving the option to determine the fractional payment of the Company Tax, in accordance with the modality provided for in Article 38 (3) of the Company Tax Act.

n) To waive the application of the tax consolidation regime in the case of tax groups that have exercised this option.

or) Communicate other facts and circumstances of a census character provided for in the tax rules or determined by the Minister of Finance.

3. This declaration shall not be required where the amendment of one of the data contained in the census has been produced on the initiative of an organ of the State Tax Administration Agency.

4. The declaration shall be lodged within one month from the day following that in which the facts determining its presentation have been produced, except in the cases referred to below:

(a) In cases where the rules of each individual tribute provide for specific time limits in which the declaration is to be submitted in accordance with them.

(b) The declarations referred to in paragraph 2 (k) .1. of paragraph 2 of this Article shall be made prior to the commencement of the new business activity which it is to constitute for the purposes of the tax on Value added, a distinct sector of activity in relation to the activities that were previously developed.

(c) The communication referred to in paragraph 2 (m) of this Article shall be made within the general period and, in any event, before the expiry of the time limit for the submission of the first periodic statement concerned by the the variation brought to the attention of the tax administration or due to the failure to produce such variation.

(d) The application referred to in the first subparagraph of paragraph 2 (e) of this Article shall be submitted prior to the time in which the circumstances provided for in Article 1 (3) of this Article occur. regulation.

(e) When the Minister of Finance establishes a special deadline, taking into account the circumstances in each case.

Article 9. Statement of absence.

1. Those who cease in the development of all types of business or professional activities or, not having the status of entrepreneurs or professionals, no longer satisfy returns subject to withholding or income to account must present the corresponding declaration

by means of which they communicate to the tax administration such a circumstance for the purposes of their decline in the census of tax obligations.

Furthermore, legal persons who do not engage in business or professional activities shall submit this declaration for the purposes of their absence from the Register of intra-Community operators when their acquisitions Intra-Community goods must not be subject to the provisions of Article 14 of the Law on Value Added Tax.

2. The statement of discharge shall be submitted within one month after the conditions laid down in paragraph 1 of this Article are met, without prejudice to the fact that the person or entity concerned is required to present the declarations and comply with the tax obligations incumbent upon it.

3. When a company or entity dissolves, the declaration of absence shall be filed within one month after the actual cancellation of the corresponding seats in the Commercial Register.

If such seats are not established, the tax administration shall inform the Commercial Registry of the request for a discharge to the latter to extend a marginal note in the register of the entity. The Registry shall henceforth communicate to the Tax Administration any act relating to that entity which is filed for registration.

Likewise, when the tax authorities will be found sufficient data on the cessation of the activity of an entity will put it in the knowledge of the Commercial Registry, so that it, of its own motion, will proceed to extend a note marginal with the same effects as those provided for in the preceding paragraph.

4. In the case of the death of the tax obligation, the heirs must present the corresponding declaration of absence. They shall also be obliged to communicate the modification of the ownership of all rights and obligations with a tax transcendence that remain in force with third parties and to present, where appropriate, the declaration or declarations of discharge that are This is the case for a maximum period of six months.

Article 10. Specialties on the high in the taxpayer census of the entities to which a tax identification number is assigned.

1. The allocation to an institution of the provisional tax identification number provided for in Article 10 of Royal Decree 338/1990 shall determine its discharge in the taxpayer's census and, provided that the circumstances provided for in paragraph 2 are Article 1 of this Regulation, its discharge in the census of tax authorities, without prejudice to the obligation incumbent on the institution in any event to provide a copy of the deed or document of its constitution and of the social statutes or equivalent document, as well as certification of their registration, where appropriate, in the corresponding public register.

2. Changes after the high census, including those relating to the commencement of the activity, address or identity of the members or persons or entities which integrate it, shall be communicated by means of the amendment to the register referred to in Article 8 of this Regulation. This Regulation. However, it shall not be necessary to communicate the changes relating to the members, members or members of the entities once they are registered in the relevant register and obtain the definitive tax identification number.

Without prejudice to the provisions of the preceding paragraph, entities without legal personality shall communicate changes concerning their partners, community members or unit-holders, even if they have obtained a tax identification number. final, unless they are required to submit the information declaration as provided for in Article 74a of Law 40/1998 of 9 December 1998 on the Income Tax on Physical Persons and other Tax Rules.

3. Legal persons or entities without personality shall submit a copy of the scriptures or documents which modify the above, within one month of registration in the corresponding register or from their granting if such registration is not necessary, where the variations introduced involve the presentation of a census declaration of amendment.

Article 11. Model of declaration and form and place of presentation.

The census declarations of discharge, modification and discharge, as provided for in Articles 7, 8 and 9 of this regulation, will be presented in the place, form, deadlines and models established by the Minister of Finance.

CHAPTER IV

Other Provisions

Article 12. Powers of the State Tax Administration Agency.

It is up to the State Administration of Tax Administration to manage the censuses and registers defined in Article 1 of this regulation at the state level.

For this purpose, you may perform the high, low, and regulated changes in this regulation.

Article 13. Change of the tax domicile.

1. In accordance with Article 45 of the General Tax Law, taxpayers and tax payers, and in particular those who are included in the tax obligation census, will be required to inform the tax administration of their changes in tax rates. tax domicile.

2. The taxpayer shall communicate the change of address before the end of one month from the date of the date of such change.

3. In the case of persons or entities to be included in the tax obligation census, the communication of the change of domicile shall be made exclusively by the presentation of the census declaration.

4. In accordance with the provisions of Article 45 of the General Tax Law, the communication of the new tax domicile will take full effect from its presentation.

However, where a procedure of any kind before the new domicile has been initiated, such communication shall take effect within the month following its submission, except in the case of: the tax authorities shall initiate a procedure for verifying the origin of the change of domicile, in which case all proceedings initiated ex officio before the said communication shall be continued and terminated by the (a) the body which has been in the process pending the outcome of the change of address. The foregoing does not prevent the tax administration from being able to initiate at any other time a procedure for verifying the tax domicile of the taxpayer.

The provisions of the foregoing paragraph shall not apply to the procedures laid down in Royal Decree 939/1986 of 25 April 1986 on the General Regulation of the Inspection of Taxation, in which the The Commission shall not alter the competence of the acting body in respect of the procedures already initiated before the communication of that body.

Article 14. Verification and administrative cooperation.

1. The tax authorities may request the presentation of the census statements and the contribution of the documentation to accompany them, as well as their extension and the cure of the defects warned, and may incorporate the data to be included in the censuses.

2. The data contained in the censuses shall be rectified ex officio when this is the result of the decision agreed in any tax management file, after hearing the person concerned. However, the hearing procedure may be waived in the cases provided for in Article 22 of Law 1/1998 of 26 February on the Rights and Guarantees of Taxpayers.

3. The tax administration may, on its own initiative, agree on a temporary basis for a reduction in the records of intra-Community operators and exporters and other economic operators on the commercial basis of persons or entities included in the course of the course of a verification the facts or circumstances referred to in Article 10 (7) of Royal Decree 338/1990 of 9 March 1990 on the verification of the accuracy of the data communicated by the persons concerned to their Tax identification number applications.

Also, the tax administration may discharge the records referred to in the preceding paragraph from the persons or entities to whom a provisional tax identification number has been assigned when they do not provide, within three months of their request, the documentation necessary to obtain the definitive tax identification number, unless, within that period, they duly justify the impossibility of their contribution.

4. The foregoing paragraphs shall be without prejudice to the right of the persons concerned to rectify or cancel their data, in particular where they are inaccurate or incomplete, provided for in the legislation on protection of personal data. This right shall be exercised by the lodging of the declaration of amendment provided for in Article 8 of this Regulation.

5. In order to facilitate the management of the censuses covered by this Regulation, the public administration responsible for allocating the number constituting the tax identification number shall at least quarterly communicate to the State Agency of Tax administration the name, tax identification number and, where applicable, address in Spain of the persons to whom the number is assigned.

Article 15. Exclusion of other census statements.

1. The presentation of the declarations referred to in this Regulation shall produce the effects of the presentation of the declarations relating to the commencement, modification or cessation of the economic activities subject to the tax on the the Value Added.

2. The presentation of these census statements also replaces the presentation of the upper part of the index of entities for the purposes of the Corporate Tax.

3. Similarly, in relation to taxable persons who are exempt from the Tax on Economic Activities, the presentation of the censal declarations regulated in this regulation replaces the presentation of the specific declarations. of the Tax on Economic Activities.

Article 16. Replacement of the declaration of discharge by the single electronic document in the case of limited companies New Company.

The companies in formation that present the electronic single document to carry out the procedures of the constitution, in accordance with the provisions of Law 7/2003, of April 1, of the limited company New Company, and Royal Decree 682/2003 of 7 June, will be exempt from the obligation to present the censal declaration of discharge provided for in this regulation, without prejudice to the subsequent presentation of the declarations of modification and correspond to the extent to which the information and the circumstances reflected in the such electronic single document.

Article 17. Access to the data contained in the censuses.

Persons or entities included in the tax censuses shall have the right to know the data referred to in this Regulation, which shall appear in and concerning them, and may request, for that purpose, that the data be issued to them. certificate. Without prejudice to the foregoing, it shall apply to the data referred to in Article 113 of the General Tax Law.

Single additional disposition. Application of the Regulation in the Historical Territories of the Basque Country and in the Community of Navarra.

1. The provisions of this regulation should be without prejudice to the foral tax regimes of the Concito or the Economic Convention, in force in the Historical Territories of the Basque Country and in the Autonomous Community of Navarre, respectively.

2. The tax authorities who have their registered office in the common territory must submit the census statements referred to in this regulation before the competent authority of the State's tax administration, without prejudice to the obligations to which they are required by the tax administrations of the Historical Territories of the Basque Country or the Autonomous Community of Navarre.

3. The tax authorities who have their tax domicile in Basque territory or navarro must submit these census statements to the competent authority of the State Tax Administration when they have to present to the tax authorities. (a) periodic settlement-statements, and their corresponding annual summaries as appropriate, or annual statements that include income from economic activities, as well as in the case of taxable persons in the Economic Activities Tax to develop economic activities in common territory.

Single transient arrangement. Data on the censuses.

1. As long as there have been no variations and without prejudice to the following paragraph 2, the census data communicated to the tax authorities in application of the provisions of Royal Decree 1041/1990, of the July 27, which regulates the census statements to be submitted for tax purposes by employers, professionals and other tax authorities.

2. The State Agency for Tax Administration shall, on its own initiative, include in the Register of Intra-Community Operators the taxable persons of the Value Added Tax which, within 12 months of the entry into force of this Regulation, have made intra-Community deliveries or acquisitions of goods subject to this tax.

Single end disposition. Regulatory enablement.

The Finance Minister will dictate how many provisions are necessary for the implementation of the provisions of this regulation.