Law 46/2002, of December 18, of partial reform of the Income Tax of the Physical Persons and amending the Laws of Taxes on Societies and on the Income of Non-Residents (" Official Journal of the The State of the 19), together with its regulatory framework for development, have introduced, inter alia, major changes in the system of withholding and income on account of the income from work, which are carried out in the establishment of new reduction assumptions to be taken into account in determining the retention rate or the applicable income on these yields.

These new assumptions incorporated into the legal regulations of the Tax, contained in Law 40/1998, of December 9, of the Tax on the Income of the Physical Persons and other Tax Rules ("Official State Gazette" of the 10) They are based on the consideration of the employment situation of the taxpayer, which may lead to two further reductions: a reduction in the employment of workers over the age of sixty-five years, which is incorporated into the Tax Law. in the new Article 46b, and another reduction in the geographical mobility of workers unemployed persons who accept a job requiring the transfer of their habitual residence to a new municipality, as laid down in the new Article 46c.

On the other hand, the personal and family situation of the taxpayer, in addition to incorporating an increase in the amounts of the minimum personal and the minimum by descendants applicable before 1 January 2003, may be entitled the application of certain reductions which must also be taken into account in determining the rate of retention or entry into account applicable to income from work. These reductions, which have also been incorporated into the Law of Tax Law 46/2002 of 18 December, are the following: Reduction for child care under three years, including minors adopted or accepted, which generate the right to the application of the minimum by descendants, incorporated in Article 47; reduction by an age of more than sixty-five years of the taxpayer himself or his ascendants, as laid down in Article 47a; reduction by assistance of the own taxpayer or its ascendants, over the age of 70 and five years, as set out in Article 47 (b) and reductions in disability, as laid down in Article 47d. This last article provides for additional reductions in the disability of the taxpayer or their descendants or descendants, for the disability of the active workers, as well as for the expenses of assistance to those persons. Disabled persons who prove they need help from third parties or reduced mobility, or a disability degree equal to or greater than 65 per 100.

The Royal Decree 27/2003 of 10 January amending the Income Tax Regulation of the Physical Persons ("Official State Gazette" of 11) has incorporated the aforementioned reductions in the determination of the percentage of withholding or income on account of the income of the work and of its regularisation, giving the new wording to Articles 78.3 (d) and (e) and 81 (2) and (3) of the Tax Regulation, approved in the sole article of Royal Decree 214/1999 of 5 February (Official Gazette of the State of 9) .

With regard to the formal obligations for the supply of information by the retainer or obliged to enter into account, Article 101.2 of the Tax Regulation, in the wording given to it by the Royal Decree 27/2003, of January 10, establishes that the retainer or obliged to enter into account must present an annual summary of the withholding and income to account made in the previous immediate year in which, in addition to its identification data, to be required to record a nominative relationship of the recipients in which the data are entered for each of them they have been taken into account to determine the type of retention or entry into account.

The enumeration of such data is contained in (a) to (i) of that precept, in which the following are collected for each recipient: Name, surname and tax identification number of each of them; income obtained, with an indication of the identification, description and nature of the concepts, and of the financial year in which the income was due, including income not subject to withholding or income on account of the amount of the income, as well as the allowances In the case of non-taxable income and exempt income, reductions applied in accordance with the provisions of the Articles 17.2 and 3 and 76a of the Tax Act; deductible expenses referred to in points (a), (b) and (c) of Article 18.2 of the said Law; personal and family circumstances of the recipient who have been taken into account by the payer for the application of the corresponding retention rate; the amount of compensatory pensions between spouses and annuities for satisfied foods which have also been taken into account for the practice of withholding taxes; Withholding tax and/or income from income and amounts reintegrated to the payer from income accrued in previous years.

The deadline for filing the annual summary of withholding and income statements is set out in the same period of the last statement of each year, that is, in the first twenty calendar days of the month. of the following year to which the declaration corresponds. However, in the event that the annual summary is presented in support directly readable by computer or has been generated by the use, exclusively, of the corresponding printing modules developed by the Administration the time limit for filing is amended and set out in the period from 1 January to 31 January of the year following the year of the annual summary.

Finally, paragraph 5 of the aforementioned article states that the declarations will be made in the models that for each income class will be established by the Minister of Finance, who, likewise, will be able to determine the data that they must to be included in those declarations of those referred to in the regulatory standard, as well as the form and place of presentation thereof.

The Finance Minister will also be able to establish the assumptions and conditions for submission of statements by telematic means, as well as to extend the deadline for statements that may be presented by the (a) on the basis of technical reasons to prevent its submission in the said period.

With regard to the presentation of the annual summary statements of retentions and income to account to be completed in print, in this Order, in order to facilitate as much as possible the required Tax compliance with this obligation, the place of presentation is extended to any contributing entity in Spanish territory, provided that the annual declaration is accompanied by the declaration-document of entry relating to the last period of the year and it is going to be entered. This amendment also extends to the annual summary declarations of retentions and revenue in respect of which these same circumstances are present, i.e. to the declarations corresponding to the models 180, 188, 193, 194 and 296.

Therefore, it is necessary to modify the model 190 for the annual summary of deductions and income on account of the Income Tax of the Physical Persons on income of the work, of certain economic activities, prizes and certain income taxes, as well as physical and logical designs for the replacement of the internal sheets of that model by means directly readable by computer, approved in the Order of 15 December 2000 and the Order of 27 July 2001, in order to bring them into line with those mentioned above. regulatory changes.

Finally, in the interests of the legal certainty of the tax authorities, it has been considered appropriate to regulate in this Order the general conditions and the procedure for the telematic presentation by the Internet of the annual statement of withholding and income to account adjusted to model 190, proceeding to the express derogation of the Order of 18 November 1999, as amended, in turn, by the single additional provision of the Order of 15 December 2000, in the These questions were dealt with in the past. However, for its special features, the regulatory procedure for telematic presentation by tele-process, contained in the Order of 21 December 2000, which lays down the procedure for the submission of applications, is maintained. telematic teleprocessing of the declarations corresponding to models 187, 188, 190, 193, 194, 196, 198, 296, 345 and 347.

From this perspective of strengthening the legal certainty of the tax authorities, in this Order it is necessary to explain the modifications of the deadline of presentation recently introduced in the Regulations of the Taxes on the Income of the Physical Persons, on Societies and on the Income of Non-Residents and on Royal Decree 2281/1998, of October 23, for the annual summary statements of retentions and income on account of those taxes for models 180, 187, 188, 193, 194, 196 and 296, as well as for the declarations annual information relating to models 192, 198 and 291, which are presented in directly readable form by computer, including the telematic route, as well as, where appropriate, the use of printed forms electronically generated by the Help program or print module developed by the State Tax Administration Agency.

Consequently, and by virtue of the above, making use of the authorizations contained in article 101.5 of the Income Tax Regulation of the Physical Persons, as well as the remaining ones I have conferred, Available:

First. Approval of model 190.

One. Model 190 " Tax on the Income of the Physical Persons is approved. Deductions and income on account of income from work, certain economic activities, prizes and certain income taxes. Annual summary ", to be used by natural persons, legal entities and other entities, including Public Administrations, which, being required to retain or to enter into account of the Income Tax of the Physical Persons in accordance with the In accordance with Article 71 of the Tax Regulation, approved by the sole article of Royal Decree 214/1999 of 5 February, they satisfy one of the following income, including those exempt from the tax:

(a) Workings, including allowances and allowances for living expenses and expenses other than lien.

b) Economic activity flows:

exclusively those that are the consideration of professional activities referred to in paragraphs 1 and 2, agricultural or livestock activities referred to in paragraph 4 and forestry activities referred to in paragraph 5; all of them under Article 88 of the Tax Regulation, as well as the returns referred to in Article 70.2 (b) of that Regulation, where they come from economic activities.

(c) Awards to be delivered as a result of participation in games, contests or random combinations, as referred to in point (c) of Article 70.2 of the Tax Regulation, irrespective of the tax classification of the same.

(d) Benefits satisfied to persons or entities not resident in the cases referred to in Article 76.8 of Law 40/1998 of 9 December.

Two. The model 190, set out in Annex I to this Order, is composed of the following documents:

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

(b) Internal sheet for the nomination of recipients, which also consists of two copies, one for the administration and one for the person concerned.

c) Over year.

The number of supporting documents to be included in this model shall be a sequential number, the first three digits of which shall correspond to code 170.

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 will prevail over any changes or manual corrections that may occur on them, so they will not have any effect on the tax administration.

Second. Approval of the physical and logical designs to which the media directly readable by computer of the model 190 must be adjusted.

One. The physical and logical designs, as set out in Annex II to this Order, shall be approved, to which the media directly readable by computer must be adjusted for presentation in place of the interior sheets of the nominative relationship of the Recipients corresponding to model 190.

Two. The annual summaries of retentions and revenue to account, model 190, in support directly readable by computer may be individual or collective, as the corresponding file contains the data of a single holder or obliged to enter account, in the first case, or several, in the second case.

In the case of forced tributaries attached to the Central Unit of Management of Large Enterprises of the National Inspection Office or to the Units of Management of Large Enterprises of the Regional Dependencies of Inspection the State Tax Administration Agency, the collective support may only contain retainers attached to the same Unit.

Three. Without prejudice to the provisions of the preceding number, the corresponding collective support may be submitted by the General Treasury of Social Security containing the retainers integrated in the same and in the security management entities. Social, regardless of the tax domicile of each of these retainers.

Four. In any event, the information contained in the directly readable medium shall have been validated prior to its submission. 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. Forms of presentation of model 190.

The annual summary statement of withholding and revenue for the model 190 shall be made, in a compulsory form, directly on the basis of computer readable support in those cases where the declaration includes more than 25 records of perceptions, as well as, in any case, in the case of tax obligations attached to one of the Large Business Management Units under the Agency's Department of Financial and Tax Inspection State of Tax Administration.

For these purposes, this obligation shall be deemed to be fulfilled, where the annual summary declaration is submitted by telematic via the Internet under the terms set out in this Order, or by means of teleprocessing in accordance with the The Court of the European Court of Law of 21 December 2000 provided for the procedure for telematic submission by tele-processing of the declarations corresponding to models 187, 188, 190, 193, 194, 196, 198, 296, 345 and 347.

Fourth. Time limit for presentation of model 190.

According to the provisions of article 101.2 of the Income Tax Regulation of the Physical Persons, the presentation of the annual summary of withholding and income to account, model 190, will be realized in the first twenty years. calendar days of the month of January of each year, in relation to the amounts withheld and the revenue to be taken into account corresponding to the previous immediate year.

However, in the event that the annual summary of retentions and income on account is presented in support directly readable by computer or has been generated by the use, exclusively, of the corresponding modules The term of office shall be between 1 January and 31 January of the year following the year of the annual summary. For these purposes, the telematic presentation of the annual summary declaration shall be understood as having the consideration of presentation in support directly readable by computer.

All without prejudice to the provisions of the Fourth paragraph number four and the second paragraph of the 11th paragraph of this Order.

Fifth. Place and procedure for presentation of model 190 in printed form.

One. The presentation of the annual summary of retentions and revenue to account, model 190, both in the form approved in Annex I of this Order and in the form generated through the printing module drawn up by the State Administration Agency Tax, to be carried out in the Delegation or Administration of the State Administration of Tax Administration corresponding to the tax domicile of the tax obligation.

This presentation shall be carried out either directly or by registered mail, using the annual envelope corresponding to those relating to the number Two of the First paragraph of this Order, in which it shall be entered the following documentation:

(a) The "copy for the administration" of the summary of the model 190, duly completed, in which the identification label provided by the State Agency is to be affixed to the space reserved for this purpose. Tax Administration. In the event that the label is not available, the entire identification data requested shall be completed and photocopy of the credit card of the tax identification number shall be accompanied.

b) The "copies for administration" of the inner sheets containing the nominative relation of recipients.

Two. Notwithstanding the foregoing, the presentation of the model 190 in print may also be made through any of the collaborating entities in Spanish territory, together with the declaration-income and income income document A model 110, corresponding to the last period of the year, provided that the same result is to be entered, that income is made in that entity and not more than one month after the expiration of the filing period.

Effected the entry of model 110 of the last period, the documentation referred to in points (a) and (b) of the previous number One shall be entered in the annual envelope. Once the said envelope is closed, it will be deposited in the same collaborating entity, which will make it to the corresponding administrative body.

Sixth. Place and procedure for presentation of model 190 in directly readable form by computer.

One. For individual support, this must be presented in the Delegation or Administration of the

State Tax Administration Agency in whose territorial scope the tax domicile of the holder is located or obliged to enter into account, or, in the Central Unit of Management of Large Enterprises of the National Office Inspection or in the Unit for the Management of Large Enterprises of the Regional Inspectorate of the State Agency of Tax Administration corresponding to its tax domicile, as appropriate according to the obligation of the obligor tax to one or another Unit.

For this purpose, the tax obligation must also present the following documents:

The two copies, for the Administration and for the data subject, of the summary of the model 190, in each of which must adhere, in the corresponding space, the identification label provided by the State Agency Tax Administration. In the event that the labels are not available, all the requested 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 above-summary.

For these purposes, the summary-reports, or the papers, generated by the Aid Program, which, if necessary, the State Tax Administration Agency, will also be valid.

Once sealed by the receiving office, the declarant will remove the "copy for the interested party" from the summary of the model 190 presented, which will serve as proof of the delivery.

Two. In the case of collective supports, the presentation must be carried out 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 the that have their tax domicile the tax obligations included in the collective support.

The corresponding collective supports for tax obligations attached to the Central Unit for the Management of Large Enterprises or to the Large Enterprise Management Units may also be presented in the corresponding Unit.

For these purposes, the host person or entity will deliver the following documents:

(a) The two copies, for the administration and for the data subject, of the summary corresponding to the presenter, model 190, in each of which the label that elaborates the State Tax Administration Agency. In the event that the labels are not available, all the identification data contained in this summary shall be completed and photocopy of the tax identification number card shall be accompanied.

Such copies must be signed, stating, in the space reserved for the purpose, the identity of the signatory, the total number of declarants and the total number of persons or related entities, as well as the exercise and type of presentation. For these purposes, the summary-reports generated by the Aid Program, which, if necessary, the State Tax Administration Agency, will be equally valid.

Once sealed by the receiving office, the presenter will remove the "copy for the interested party" from the hojareumen, which will serve as the justification for the delivery.

(b) The two copies, for the Administration and for the data subject, of the summary sheets of the model 190 for each and every one of the reporting obligations contained in the collective presentation, duly signed and completed.

In the box provided for this purpose, the supporting number of the copy-summary specimen, model 190, for 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 event of no identifying labels, the identification data shall be completed and photocopy of the tax identification number card shall be accompanied.

Once sealed by the receiving office, the presenter will remove the "copies for the data subject" from the submitted-summary sheets. For these purposes, the summary-reports generated by the Aid Program, which, if necessary, the State Tax Administration Agency, will be equally valid.

However, if the number of sheets-summary presented so advises and in order to expedite the collection of documents, the removal by the presenter of the sealed copies may be carried out after the presentation, which will be timely communicated to you.

Three. The collective support referred to in number three of the second paragraph of this Order shall be presented, where appropriate, in the Special Delegation of the State Agency of Tax Administration of Madrid.

Four. All receipts from computer readable media shall be provisional, as a result of their processing 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 of the computer support presented, after which, and of persisting anomalies that prevent the tax administration from accessing the data required, the information declaration to all the The effect of the tax is to be brought to the attention of the tax system in a reasoned manner.

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

Seventh. Identification of the media directly readable by computer of model 190.

One. The individual support 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: 190.

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

e) Tax Identification Number (NIF). of the declarant.

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

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

h) Surname and name of the person to be related to.

i) Telephone and extension of such person.

j) Total number of records.

k) Support Density on 3 1/2 '' Floppies:

720 KB or 1.44 MB.

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. Only the data referred to in points (a), (b), (c), (d), (e) and (f) shall be entered on the label of the second and successive volumes.

Two. The collective support, directly readable by computer, must have a label attached to the outside in which the data of the presenter 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 collective presentation takes place.

b) Exercise.

c) Presentation Model: 190.

d) Number of presenter-summary justification.

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

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

g) Address, municipality and postcode of the presenter.

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

i) Telephone and extension of such person.

j) Total number of records.

k) Support Density on 3 1/2 '' Floppies:

720 KB or 1.44 MB.

l) The total number of declarants presented.

m) The total number of recipients presented.

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

In case 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. Only the data referred to in points (a), (b), (c), (d), (e) and (f) shall be entered on the label of the second and successive volumes.

Eighth. Scope of the Internet telematics presentation of model 190.

One. The telematic presentation of the annual summary of withholding and revenue to account, model 190, may be made by the tax authorities referred to in the first paragraph of this Order.

Two. Notwithstanding the above, the telematic presentation of the declaration corresponding to the model 190 may not be made, where the number of records to be transmitted is greater than 15,000.

Three. The telematic presentation of the declaration corresponding to the model 190 may not be made when more than one year has elapsed since the beginning of the period of presentation referred to in paragraph 4 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.

Four. If the presenter is a person or entity authorized to file statements on behalf of third parties, he/she shall not be able to make the presentation in the collective support referred to in the second paragraph of this Order.

However, the person or entity authorised may make the submission of declarations in accordance with the internet telematic presentation procedure referred to in the 10th paragraph of this Order, on the basis of a file with a collective presentation format, using batch presentation mode.

Ninth. General conditions for the Internet telematics presentation of model 190.

One. Nature of the presentation. The telematic presentation of the declaration corresponding to the model 190 will be voluntary.

Two. Requirements for telematic presentation of model 190. The telematic presentation for model 190 shall be subject to compliance with the following requirements:

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

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

3.o If the presenter is a person or entity authorized to file statements representing third parties, you must have your X.509.V3 user certificate issued by the National Factory installed in your browser of the Currency and Timbre-Real Casa de la Moneda, or any other electronic certificate admitted in the relations of the State Agency of Tax Administration by electronic, computer or telematic means, in the terms provided for in the Order of 12 May 2003.

4.o To carry out the telematic presentation of the declaration corresponding to the model 190, the declarant or, if applicable, the authorized presenter, must use a program of assistance in advance to obtain the file with the statement to be transmitted. This aid program may be developed by the State Tax Administration Agency for the declaration corresponding to the model 190 or other that obtains a file in the same format.

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

Furthermore, the declarants who opt for this presentation must take into account the technical standards required to carry out the said presentation and are listed in Annex II to the aforementioned Order. of 24 April 2000.

Three. Presentation of statements with formal-type deficiencies. -When formal-type anomalies are detected in the telematic transmission of the declaration,

such a circumstance shall be brought to the attention of the declarant by the system itself by means of the corresponding error messages, so as to proceed to its subhealing.

Four. In cases where, for reasons of a technical nature, the telematic presentation by the Internet is not possible, within the period referred to in the fourth paragraph of this Order, such presentation may be made during the three years. natural days following the end of the term.

10th. The invention relates to a method for telematic internet presentation of the model 190.

The procedure for the telematic presentation of the declaration corresponding to the model 190, will be as follows:

1.o The declarant shall communicate with the State Agency of Tax Administration through the Internet or any other equivalent means that allows the connection, in the address: https://aeat.es; select the model declaration and shall transmit the corresponding declaration with the electronic signature generated when selecting the electronic certificate installed in the browser for this purpose.

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

In the event that the presentation is rejected, the data in the Type 1 Record 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.o The presenter must print and retain the accepted statement, as well as the Type 1 Register duly validated with the corresponding electronic code.

11th. Telematic presentation by tele-process of model 190.

One. The telematic presentation by tele-process of the model 190 will be in accordance with the provisions of the Order of 21 December 2000 laying down the procedure for the telematic presentation of the declarations relating to the Models 187, 188, 190, 193, 194, 196, 198, 296, 345 and 347.

Two. In cases where, for reasons of a technical nature, the telematic presentation of the annual statement of withholding and revenue to account, model 190, is not possible within the time limit referred to in paragraph 1. Fourth of this Order, such presentation may be made during the three calendar days following the end of the said period.

Additional disposition first. Place of presentation of certain models of annual statement-summary of retentions and income to account completed in print.

The presentation of the annual summary of retentions and income to account in print that are then related may also be made through any of the collaborating entities in the management of the sitas on Spanish territory, provided that the annual statement-summary is presented in conjunction with the declaration-document of income from withholding and income to account corresponding to the last period of the year, this income is to be entered, (a) to be carried out in that entity and not more than one month after the expiry of the deadline for submission:

Model 180. Annual summary of withholding and income on account of the Income Tax of the Physical Persons, the Corporate Tax and the Income Tax of non-residents (permanent establishments) on certain income or income from leasing or subleasing of urban buildings.

Model 188. Tax on the Income of the Physical Persons. Corporation tax. Income tax of non-residents (permanent establishments). Withholding and income on account. Income or income from capital of furniture arising from capital operations and life or invalidity insurance contracts. Annual summary.

Model 193. Tax on the Income of the Physical Persons. Withholding and income on account of certain income from capital.

Corporate and Income Tax on Non-Resident Income (permanent establishments).

Holds and income on account of certain income. Annual summary.

Model 194. Tax on the Income of the Physical Persons. Corporation Tax and Income Tax of Non-Residents (permanent establishments). Withholding and income from capital income and income derived from the transmission, amortization, redemption, exchange or conversion of any class of assets representative of the collection and use of foreign capital. Annual summary.

Model 296. Non-Resident Income Tax. Non-residents without permanent establishment.

Annual summary of withholding and income on account.

Additional provision second. Time limit for the submission of certain statements-annual summary of withholding and revenue to account and other annual statements in support directly readable by computer.

In accordance with the provisions of Articles 101.5 of the Tax Regulation on the Income of Physical Persons, approved in the sole article of Royal Decree 214/1999 of 5 February ("Official State Gazette" of 9); 64.2 of the Companies Tax Regulation, approved by Royal Decree 537/1997 of 14 April ("Official State Gazette" of 24); 19.2 of the Non-Resident Income Tax Regulation, approved by Royal Decree 326/1999, of 26 of In February, the Commission adopted a decision on the application of Article 7 of the Treaty on European Union. ("Official State Gazette" of 14 November), implementing the provisions applicable to certain obligations for the provision of information to the tax authorities and amending the Regulation of Plans and Funds of Pension, approved by Royal Decree 1307/1988 of 30 September 1988 and Royal Decree 2027/1995 of 22 December 1995 governing the annual declaration of transactions with third parties, the annual summary declarations presented in the support directly readable by computer, via telematics or generated by the use, exclusively, of the corresponding printing modules developed by the tax administration, and corresponding to the models listed below, must be submitted in

the period from 1 January to 31 January of the year following the year of the annual summary referred to above. In cases where, for reasons of a technical nature, it is not possible to make the submission by telematic means of the corresponding declaration within the preceding period, this presentation may be made during the three calendar days. following the end of the term.

Model 180. Annual summary of withholding and income on account of the Income Tax of the Physical Persons, the Corporate Tax and the Income Tax of non-residents (permanent establishments) on certain income or income from leasing or subleasing of urban buildings.

Model 187. Information declaration of shares and shares representing the capital or assets of the institutions of collective investment and annual summary of withholding and income from the income tax on the income of the physical persons, Corporation tax and non-resident income tax in relation to the income or property gains obtained as a result of the transmissions or repayments of those shares and units.

Model 188. Tax on the Income of the Physical Persons. Corporation tax. Income tax of non-residents (permanent establishments). Withholding and income on account. Income or income from capital of furniture arising from capital operations and life or invalidity insurance contracts. Annual summary.

Model 192. Annual statement of operations with Treasury Letters.

Model 193. Tax on the Income of the Physical Persons. Withholding and income on account of certain income from capital.

Corporate and Income Tax on Non-Resident Income (permanent establishments).

Holds and income on account of certain income. Annual summary.

Model 194. Tax on the Income of the Physical Persons. Corporation Tax and Income Tax of Non-Residents (permanent establishments). Withholding and income from capital income and income derived from the transmission, amortization, redemption, exchange or conversion of any class of assets representative of the collection and use of foreign capital. Annual summary.

Model 196. Tax on the Income of the Physical Persons. Corporation Tax and Income Tax of Non-Residents (permanent establishments). Withholding and income on account of capital income and income obtained by consideration derived from accounts in all financial institutions, including those based on transactions in financial assets. Annual summary.

Model 198. Annual statement of transactions with financial assets and other securities.

Model 291. Non-Resident Income Tax. Non-residents without permanent establishment.

Informational statement of non-resident account returns.

Model 296. Non-Resident Income Tax. Non-residents without permanent establishment.

Annual summary of withholding and income on account.

Single repeal provision.

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

Order of 18 November 1999 laying down general conditions and the procedure for the telematic presentation of the declaration corresponding to the model 190 (Official State Gazette of the 22) Order of 15 December 2000 approving the model 190 for the annual summary of retentions and income on account of the Income Tax of the Physical Persons, on income from work, certain economic activities, prizes and certain income taxes, as well as the physical and logical designs for the replacement of the sheets (a) the rules governing the application of the rules of procedure laid down in Article 4 (1) of the Treaty, in particular in the case of the application of the rules of procedure laid down in Article 4 (1) of the Treaty; corresponding to the model 190 ("Official State Gazette" of 21).

In the same way, the sixth paragraph and Annex VIII of 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, are repealed. (i) a document of entry or refund in the case of extemporal and complementary statements of settlements, and establishing the obligation to use the models in euro as of 1 January 2002 ("Official Journal of the European Union"). Status " of 3 August)

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, for the first time, affect the statements of the models covered by this Order in respect of information for the financial year 2003.

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

Madrid, 22 July 2003.

MONTORO ROMERO

Ilmo. Mr. Director-General of the State Agency for Tax Administration and Ilmo. Mr. Director General of Tribute.

ANNEXES I AND II

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