Article 107 of Law No 37/1988 of 28 December 1988 on the General Budget of the State for 1989 (Official State Gazette of 29) provides that persons or entities which develop or are to develop in the territory of (a) Spanish business or professional activities or performance-related yields must inform the Tax Administration, through the corresponding census statements, the beginning, the modifications and the cessation of the development of such activities. This provision also provides that the content, form and time limits for the submission of such census statements shall be regulated.

In compliance with the aforementioned standard, Royal Decree 1041/1990 of 27 July ("Official State Gazette" of 10 August) was approved, for which the census statements to be submitted for tax purposes are regulated. employers, professionals and other tax authorities.

By the Order of 20 September 1999 ("Official State Gazette" of 30) new models 036 and 037 were approved of a census declaration and the Order of 11 May 1998 was amended ("Official State Gazette" of 14).

However, certain regulatory changes, as indicated below, make it necessary to revise these models.

Royal Decree 1968/1999 of 23 December ("Official State Gazette" of 30) amending certain articles of the Income Tax Regulation of the Physical Persons Tax on Income Tax Residents and the Pension Funds and Plans Regulation, in the field of allowances, the obligation to declare, payments on account, and reporting obligations, has amended Article 70 (1) of the Income Tax Regulation. Natural Persons, approved by the sole article of Royal Decree 214/1999 of 5 February (Official Gazette) of the State " of the 9), including, among the income subject to withholding or income to account, the yields of the forestry activities.

Article 6 (11) of Law 55/1999 of 29 December ("Official State Gazette" of 30) of Fiscal, Administrative and Social Order Measures, has amended Law 37/1992, of the Value Added Tax, of 28 December ("Official State Gazette" of 29). This amendment is due, inter alia, to the need to make effective the abolition of the special scheme for the retail trade in the proportional determination of taxable bases and requires the correlative abolition of regulatory requirements. in which the scheme was regulated and an amendment to those which contained references to it.

All of which has been carried out by the approval of Royal Decree 3422/2000 of 15 December 2000 (the 'Official State Gazette' of 16), amending Royal Decree 1624/1992 of 29 December 1992, which was adopted by the Council of The Regulation on Value Added Tax, Royal Decree No 2402/1985 of 18 December 1985, governing the duty to issue and deliver an invoice for employers and professionals and Royal Decree 1041/1990 of 27 June 1990 on the (a) July, in which the censonal statements to be submitted for tax purposes by employers are regulated; professionals and other tax authorities.

The aforementioned Royal Decree 3422/2000 has also amended Article 71 of the Value Added Tax Regulation, in which the new wording incorporates the figure of 6,010,121.04 euros as the equivalent amount of the amount of thousand million pesetas of volume of transactions, calculated in accordance with the provisions of Article 121 of the Tax Law.

Article 5 of Law 14/2000 of 29 December ("Official State Gazette" of 30), of Fiscal, Administrative and Social Order Measures, has amended Articles 5, 93, 105, 111, 112 and 113 of Law 37/1992, of 28 The Court of First Instance held that the Court of First Instance held that the Court of First Instance, in its judgment in the Court of First Instance, held that the Court of First Instance held that the Court of First Instance had to constitute the object of the activity of the taxable person, as a result of the judgment of the Court of Justice of the European Communities of 21 March 2000 (Gabalfisa case).

On the other hand, Royal Decree 1082/2001 of 5 October ("Official State Gazette" of 6) amending the Value Added Tax Regulation, approved by Royal Decree 1624/1992 of 29 December 1992, the Royal Decree 1041/1990 of 27 July 1990 on the basis of the census statements to be submitted for tax purposes by employers, professionals and other taxable persons, and by Royal Decree 2027/1995 of 22 December 1995, for which the the annual declaration of transactions with third parties is regulated, and the requirements for the presentation of statements in euros, incorporates these normative changes.

By means of this Royal Decree 1082/2001, new wording is given to Article 27 of the Value Added Tax Regulation, in order to develop certain rules concerning the deduction of the quotas supported or satisfied. prior to the commencement of the delivery of goods or services corresponding to business or professional activities. For the same reason, the Royal Decree 1041/1990, of 27 July, has also been amended in order to adapt the regulation of the census declaration of commencement and modification to the changes introduced in the Law of the Tax on the value added with respect to the definition of the employer and the completion of the moment of the start of the activity. In addition, Article 28 of the said Regulation on the value added tax and Articles 9 and 10 of Royal Decree No 1041/1990 are amended as regards the arrangements for options and applications for deductions, with the aim of to clarify the different situations which may arise, by determining the time limits for the exercise and the effects thereof.

In this regard, Article 9.1 of the aforementioned Royal Decree 1041/1990 provides that, for the purposes of the value added tax, the declaration of commencement must indicate:

(a) If the usual performance of the supplies of goods or services which constitute the object of the activity occurs at the beginning or at the same time at the beginning of the purchase or import of goods or services intended for the development of business or professional activity.

(b) Or if, on the other hand, the commencement of such deliveries of goods or services in the usual performance will take place after the beginning of the activities concerned.

In addition, Article 9 of Royal Decree 1041/1990 provides in point 4.b) that, in the cases referred to in point (b) of the second subparagraph of paragraph 1 of this Article, this initial declaration shall serve to propose to the Administration the provisional percentage of deduction referred to in Article 111 (2) of the Value Added Tax Act.

Law 24/2001 of 27 December ("Official State Gazette" of 31), of Fiscal, Administrative and Social Order Measures, gives new wording to Articles 9 and 133 of Law 43/1995 of 27 December 1995 on the Tax on Companies relating to the delimitation of total or partially exempt taxable persons.

Likewise, it amends Article 84 of the aforementioned Law 43/1995, providing that the waiver of the tax consolidation regime must be carried out through the census declaration.

On the other hand, Article 6 of Law 24/2001 introduces the necessary amendments to the Law 37/1992 of 28 December of the Value Added Tax, concerning the replacement of the thresholds fixed in ecus or pesetas by references to euro.

Article 45 of Law 30/1992, of 26 November, of the Legal Regime of Public Administrations and of the Common Administrative Procedure ("Official State Gazette" of 27), calls on the Public Administrations to promote the incorporation of electronic, computer and telematic techniques in the development of their activities and the exercise of their competences.

Royal Decree 263/1996 of 16 February, which regulates the use of electronic, computer and telematic techniques by the General Administration of the State ("Official State Gazette" of 29), addresses the development of (a) the purpose of this Article is to define, in the field of the General Administration of the State, the guarantees, requirements and assumptions for the use of electronic, computer and telematic techniques.

In this sense, Law 66/1997 of 30 December, of Fiscal, Administrative and Social Order Measures ("Official State Gazette" of 31), in its final provision, authorizes the Minister of Economy and Finance to determine, by way of order, the assumptions and conditions under which large undertakings will have to submit their declarations, statements, statements, self-actions or any other documents required by the legislation by telematic means tax.

Moreover, the final provision of Law 50/1998, of 30 December, of Fiscal, Administrative and Social Order Measures ("Official State Gazette" of 31), authorizes the Minister of Economy and Finance to determines, by way of order, the assumptions and conditions in which small and medium-sized enterprises may submit their declarations, statements, statements, self-actions or any other documents required by the electronic means by means of telematic means; Tax rules, with the understanding of small and medium-sized enterprises not included in the definition of large enterprises for the purposes of Value Added Tax.

The experience gained by the Tax Office in the development of systems for the telematics presentation of statements linked to the growing demand of citizens regarding the use of new technologies in their Relations with the Administration, make it necessary to extend the aforementioned system of telematic presentation to the models 036/037.

Article 19 of Royal Decree 1041/1990, of July 27, provides that the Minister of Economy and Finance will approve the models to which the census declarations must be adjusted. Likewise, point 2 of the final provision of the Royal Decree provides that, in addition to those issued by authorizations contained in the articles of this Royal Decree, the Ministry of Economic Affairs and Finance will make a number of provisions necessary for the application of that.

Article 2 of Royal Decree 557/2000, of 27 April, of Restructuring of the Ministry of Finance ("Official State Gazette" of 28), establishes that it is up to the Ministry of Finance, through the organs to Article 3 (1) refers to the exercise of the powers hitherto conferred on the Ministry of Economic Affairs and Finance.

Accordingly, and making use of the authorizations I have granted,

D I S P O N G O:

First. Models 036 and 037 of a census statement. -In accordance with Article 19 of Royal Decree 1041/1990 of 27 July 1990, model 036, set out in Annex I, and Model 037, set out in Annex II to this Order, are approved, (a) a censal declaration of commencement, modification or cessation of the activity, which must be submitted for tax purposes by the persons or entities referred to in Article 1 of the said Royal Decree.

Such persons or entities shall use the 036 model, but model 037 may be used when the following requirements are simultaneously met:

1. That the tax obliged be taxable persons of the Income Tax of the Physical Persons, of the Tax on Societies or of the Tax on the Value Added.

2. No, which, in the case of taxable persons in the value added tax, are included in any of the following schemes: general scheme, simplified special scheme, special scheme for the surcharge of equivalence or scheme Agriculture, animal husbandry and fisheries.

3. Do not carry out intra-Community transactions subject to Value Added Tax, nor do they satisfy capital returns subject to withholding tax.

4. No other than entities resident in Spain not subject to the Company Tax.

Both models consist of two copies, one for the Administration and one for the person concerned.

Second. Not obliged to submit a census statement. -They are not required to present these census statements to persons or entities that do not satisfy yields subject to retention and who perform exclusively the following operations:

(a) Real estate leases exempt from Value Added Tax.

(b) Occasional transfer of new means of transport exempted from the Value Added Tax pursuant to the provisions of Article 25 (1) and (2) of the Value Added Tax Act.

(c) Intra-Community acquisitions of goods exempt from that tax pursuant to Article 26 (3) of the Value Added Tax Act.

Third. Start of business or professional activity. -Employers or professionals who are to begin the exercise of one or more business or professional activities, shall indicate:

(a) If the usual performance of the supplies of goods or services which constitute the object of the activity occurs at the beginning or at the same time at the beginning of the purchase or import of goods or services intended for the development of business or professional activity.

(b) Or if, on the other hand, the commencement of such deliveries of goods or services in the usual performance will take place after the beginning of the activities concerned.

Fourth. Application of the Tax Identification Number. -By means of the census declaration, legal persons and entities in general who are established or constituted, or who do not have the Identification Code referred to in Decree 2423/1975, 25 of September ("Official State Gazette" of October 22), will request the assignment of this code, which will be its Fiscal Identification Number, in accordance with the provisions of article 9.4.a) of Royal Decree 1041/1990.

Also, by means of the census declaration, the tax authorities who are businessmen or professionals, and do not have the Tax Identification Number, will request the allocation of this number.

Fifth. Change of domicile tax. -The census statement shall be used by legal persons and entities in general and by natural persons who are businessmen or professionals, to communicate the change in the tax domicile, in accordance with the provisions of the Article 45 (2) of Law 230/1963 of 28 December, General Tax, and Article 10.2.a) of Royal Decree 1041/1990 of 27 July 1990.

Sixth. Other assumptions of use of the census declaration. -By means of the census statement:

1. In cases where the commencement of the supply of goods or services constituting the object of the activity to be carried out in the course of the business is to be produced after the purchase or import of the goods or services goods or services intended for the development of the activity, the taxable persons of the Value Added Tax shall propose to the Administration the provisional percentage of the deduction referred to in Article 111 (2) of Law 37/1992, of the Value Added Tax.

2. The tax obliged shall waive the objective estimation regime and the simplified mode of the direct estimate regime in the Income Tax of the Physical Persons, as well as the revocation of This waiver. Likewise, they shall communicate the exclusion, when the determining circumstances of the exclusion are given.

3. The tax authorities shall waive the simplified scheme and the special scheme for the agricultural, livestock and fisheries sector of the value added tax referred to in the second subparagraph of paragraph 2 of this Article. Article 33 of the Value Added Tax Regulation, as well as the revocation provided for in paragraph 3 of the same Article. Likewise, they shall communicate the exclusion, when the determining circumstances of the exclusion are given.

4. The taxable persons of the value added tax, which carry out the distance selling operations from the territory of application of the tax, as referred to in Article 68 (4) of Law 37/1992, of 28 In December, the Tax Regulator shall communicate the taxation at destination by option or by exceeding the amounts indicated for that purpose.

This model will also be used by taxable taxable persons, identified in another Member State, to communicate taxation in the territory of application of the tax by option taken in their own country, or because exceeded the amounts indicated for that purpose, in accordance with the provisions of Article 68 (3) of the Tax Act. It shall also be used where the taxation in the territory of application of the tax is determined by the supply of goods referred to in paragraph 5 of the same Article.

5. In respect of the intra-Community acquisitions of goods referred to in Article 14 of Law 37/1992 of 28 December 1992 on the value added tax, they shall notify the tax by option or by exceeded in the current calendar year the limit of EUR 10,000, the following persons or entities:

(a) taxable persons under the special arrangements for agriculture, livestock farming and fisheries in respect of goods intended for the development of the activity under that scheme.

(b) taxable persons who perform exclusively transactions that do not give rise to the right to the full or partial deduction of the tax.

c) Legal persons who do not act as employers or professionals.

6. The taxable persons of the Company Tax and the taxpayers for the Non-Resident Income Tax corresponding to permanent establishments, shall exercise the option to calculate the fractional payments on the taxable base portion of the period referred to in Article 38.3 of Law 43/1995 of 27 December 1995 on Corporate Tax.

7. The taxable persons of the Value Added Tax shall communicate the option for the overall determination of the tax base in the special travel agency scheme.

8. The taxable persons of the Value Added Tax shall communicate the option for the determination of the tax base by the overall profit margin in the special scheme of used goods, art objects, antiques and collection objects, in the terms of Article 137 of Law 37/1992, of December 28, of the Value Added Tax.

9. The taxable persons of the Insurance Premium Tax shall communicate the obligation to make a declaration for this tax.

10. The taxable persons of the value added tax shall communicate to the administration the excess of the limits of the volume of operations referred to in Article 20 (1), number 27, of the Law of the said Tax, as well as the amendment of this circumstance.

11. Those who satisfy income from the leasing or subleasing of urban buildings under the terms of Article 70 of the Financial Income Tax Regulation, approved by Royal Decree 214/1999 of 5 December February ("Official State Gazette" of 9), shall communicate the obligation to practise withholding or income.

12. For permanent establishments whose activity in Spanish territory consists of construction, installation or assembly works of a duration exceeding 12 months, seasonal or seasonal economic activities or holdings, or activities In the case of natural resources, the taxpayer may opt for the application of the general scheme provided for in permanent establishments, in accordance with Article 17 (5) of Law 41/1998 of 9 December 1998. on the Income of Non-Residents and Tax Rules.

13. The taxable persons of the value added tax shall opt for the application of the special pro rata rule provided for in Article 103 (1) of the Law on Value Added Tax.

14. The taxable persons of the Value Added Tax who have submitted a declaration of the commencement of business or professional activities or of a new activity, which constitutes a distinct sector in respect of the activities which came (a) the Commission has already provided information that the normal performance of supplies of goods or services constituting the object of the activity would be carried out after the commencement of the purchase or import of goods or services; services for the development of business or professional activity, the beginning of the normal performance of the supply of goods or services corresponding to the new business or professional activities.

15. The tax groups which have exercised the option for the tax consolidation regime may waive their application, in accordance with the provisions of Article 84 (5) of Law 43/1995, of the Company Tax.

Seventh. Entities on the basis of income allocation.-The entities to which the income allocation scheme is applicable, which carry out business or professional activities, shall present a single censal declaration of commencement. In this case, it shall be compulsory to complete the membership or unit-holder relationship. Where there is a variation in the composition of the same, this circumstance shall be communicated by means of a declaration of amendment.

In addition, each partner, community or participant shall submit a census statement to communicate the obligation to make payments by fractional as a member of such entities, except where they have previously been obligated to make payments broken down by this or other concept.

When it comes to giving up the objective estimation regime and the simplified mode of the direct estimation regime, the waiver will be formulated by all members. The waiver shall be made by means of the entity's presentation of a census declaration model, stating in the membership relationship, the waiver and the signature of each.

The withdrawal of the waiver will be communicated by the entity through the filing of a modification declaration, although in this case, it will not be necessary for the member relationship to be signed by all, being sufficient that the statement is subscribed by any of them. However, the revocation may be presented individually by any partner, community or participant by the presentation of a model of a census declaration. In this case, the entity shall be notified of the inclusion in the objective estimation scheme or in the simplified mode of the direct estimation scheme.

In the case of waiving or revoking the waiver of the simplified special scheme and the special arrangements for the agricultural, livestock and fisheries of the Value Added Tax, the manner described in the paragraphs shall be as follows: prior to the Income Tax regimes of the Physical Persons.

Eighth. Deadline for submission.

1. The census statements shall be submitted within the time limits provided for in the provisions governing the options or communications that are expressed through them, or in the general deadlines established in the Royal Decree. 1041/1990, of 27 July.

2. The option of taxation at destination for distance selling operations, referred to in the sixth paragraph of this Order, shall be made during the month of December preceding the calendar year in which it is to be supplied. effect.

In the year of the start of the activity, the option must be made prior to the performance of those operations.

The option will take effect for a minimum period of two calendar years. The latter must be repeated by the taxable person after two calendar years, otherwise it will automatically be revoked.

3. The option for the attachment to the Value Added Tax, referred to in the sixth paragraph number 5 of this Order, may be exercised at any time and shall cover at least the amount of time spent by the year and the following two calendar years and shall have effect during subsequent years until revocation.

The revocation may be exercised after the minimum period indicated above.

The communication of having reached within the intra-Community acquisitions in the current calendar year the amount indicated for the purpose shall be made within one month from the date on which the said limit has been reached. Likewise, the communication of failure to reach this limit in the preceding calendar year shall be effected in the month of January of the calendar year in which it is to take effect.

4. The option for the calculation of the fractional payments of the Company Tax and the Non-Resident Income Tax corresponding to permanent establishments referred to in the sixth subparagraph of paragraph 6. This Order shall be exercised during the month of February of the calendar year from which it is to have effect, provided that the tax period referred to in that option coincides with the calendar year. If not, the exercise of the option must be carried out within two months of the beginning of that tax period or within the period between the beginning of the tax period and the end of the period for the period of make the first split payment corresponding to the tax period when the latter period is less than two months.

Ninth. Telematics presentation.

One. Scope of application of the telematic presentation system of the census declaration for models 036/037.

The tax authorities who are required to present the census declaration corresponding to the models 036/037 may, at their choice, make the aforementioned presentation in print or by means of telematics.

However, the telematic presentation of the declarations corresponding to the models 036/037 that involve the contribution of documents cannot be made.

In particular, the telematic presentation of models 036/037 cannot be performed when, by means of them, the allocation of the Fiscal Identification Number (NIF) is requested, the census data involving a changes in the public deed of incorporation of the entity or its Social Statutes or the cessation of the activity by dissolution, absorption, fusion or other causes of extinction of the entity.

Two. General conditions for the telematic presentation of the census declaration for models 036/037.

1. º Requirements for the telematic presentation of the declaration for models 036/037:

The telematic presentation of the statements for models 036/037 will be subject to the following conditions:

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

b) The declarant must have an X.509.V3 user certificate issued by the National Currency and Timbre Factory-Real Casa de la Moneda in accordance with the procedure laid down in Annexes III and VI of the the Order of 24 April 2000 laying down general conditions and the procedure for the telematic presentation of declarations of the Income Tax of the Physical Persons ("Official State Gazette" of 29).

c) To carry out the telematic presentation of the declaration corresponding to model 036/037, the declarant shall generate a file by completing the forms that the transmission program itself will present to it on screen, or using other programs that generate the same file.

In addition, the declarants who opt for this mode of filing must take into account the technical standards required to carry out the said presentation and are listed in Annex II of the Order of 24 April 2000 laying down general conditions and the procedure for the telematic presentation of income tax returns for the physical persons.

2. Presentation of statements with formal deficiencies: In those cases where formal anomalies are detected in the telematic transmission of declarations, this circumstance will be brought to the attention of the declare by the system itself by means of the corresponding error messages, to proceed with its subhealing.

Three. Procedure for the telematic presentation of the census declaration corresponding to the models 036/037.

The procedure for the telematic presentation of the statements will be as follows:

(a) 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: http://aeat.es and select the model a statement to be transmitted.

Then proceed to transmit the corresponding declaration with the electronic signature, generated by selecting the X.509.V3 user certificate issued by the National Mint and Timbre-Real Casa de la Moneda and previously installed in the browser to this effect.

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

In the event that the presentation is rejected, the form data and the description of the detected errors will be displayed on screen. In this case, they must be corrected by refilling the form.

d) The presenter must print and keep the accepted statement, duly validated with the corresponding electronic code.

Additional disposition.

The concepts and definitions relating to the presentation of declarations by means of telematics are set out in Annex V to the Order of 24 April 2000 laying down the general conditions and the procedure for the application of the A telematic presentation of the income tax declarations of the physical persons.

Repeal provision.

The Order of 11 May 1998 is hereby repealed.

The Order of 20 September 1999, which approves the models of the censal declaration of commencement, modification or cessation of activity, which must be presented for tax purposes by employers, professionals and employees, is hereby repealed. other tax authorities.

Final disposition.

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

However, the telematic presentation of the declarations, as referred to in the ninth paragraph, may be made as from 1 October 2002.

Madrid, 7 May 2002.

MONTORO ROMERO

Excms. Mr Secretary of State for Finance and Director General of the State Administration of Tax Administration.