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Order Of 21 December 2001 Which Approves The Model 195 Quarterly Statement In Euros Of Accounts Or Transactions Whose Holders Have Not Provided The Tax Identification Number To Credit The Term Establ...

Original Language Title: ORDEN de 21 de diciembre de 2001 por la que se aprueba el modelo 195 de declaración trimestral en euros de cuentas u operaciones cuyos titulares no hayan facilitado el número de identificación fiscal a las entidades de crédito en el plazo establec...

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TEXT

Article 113 of Law No 33/1987 of 23 December 1987 on the General Budget of the State for 1988 provides that natural or legal persons, as well as the entities without personality, as referred to in Article 33 of the Law General Tax, they must have a tax identification number for their relations of nature or with tax importance.

Royal Decree 338/1990 of 9 March ("Official State Gazette" of 14), which regulates the composition and form of use of the number of tax identification, complies with the legal mandate to regulate regulations. the composition of the tax identification number and the way in which it should be used in those relations of a nature or with a tax transcendence.

Article 15 (5) of the aforementioned Royal Decree, in its original wording, regulates the obligation of credit institutions to communicate to the tax authorities, by means of a statement adjusted to the model or the conditions and design of the magnetic media approved by the Ministry of Economy and Finance, the accounts or other operations, the holder of which, after the corresponding period, has not provided its tax identification number. Thus, the Order of 27 December 1990 ("Official State Gazette" of 31), for which certain questions relating to the number of tax identification are developed, approved the mode of statement of accounts or transactions for which the holder has not communicated its tax identification number to the credit institutions and the physical and logical designs for the presentation of this statement in magnetic support.

The additional 18th of Law 18/1991 of 6 June of the Tax on the Income of the Physical Persons, and subsequently, Article 84 of Law 31/1991 of 30 December of the General Budget of the State for 1992, they amend the wording of Article 113 (2) of Law No 33/1987, which has already been mentioned, and lay down the obligation for credit institutions to require the tax identification number of the holder or holder, where such entities, in certain assumptions, issued or paid cheques.

It is also available to regulate the way in which credit institutions will communicate to the tax authorities the information relating to these cheques.

For these purposes, the Royal Decree 1393/1993 of 4 August 1993, amending Article 15 of Royal Decree 338/1990 of 9 March 1990 on the composition and form of use of the number of the Tax identification ("Official State Gazette" of 31), paragraph 9 of which sets out the manner in which credit institutions are required to communicate to the tax authorities information relating to cheques which they deliver, with the exception of bookable against a bank account, and the cheques that they pay in cash, and not in bank account, and which would have been issued by a credit institution or which, having been delivered by different persons, had a face value of more than EUR 3,005,06. In this regard, the Order of 28 December 1993 ("Official State Gazette" of 31) approved the model 199 of " Identification of the operations of the Credit Entities (Article 15 of the Royal Dcreto 338/1990). Annual declaration ", as well as the physical and logical designs for presentation in support directly readable by computer.

The time since the entry into force of these orders has shown the appropriateness of adapting models 195 and 199 to the current features and guidelines governing the rest of the information models. declaration, a circumstance that requires modification of the content of both models.

In this sense, the conditions and designs of the media directly readable by computer are equated to those established for other types of information statements to be submitted to the tax administration and, in This is the basis of the last paragraph of Article 15 (8) and (9) of Royal Decree 338/1990, which provides for the obligation to make such statements in support directly readable by computer when they are given in respect of the the circumstances that make this form of presentation mandatory for the declaration Annual operations with third parties.

In addition, in order to facilitate the relations of the taxpayers with the Administration and to expedite the fulfillment of the tax obligations of periodic information supply to the tax administration, it has been estimated A system for the presentation and transmission of data that configures the content of models 195 and 199 through an electronic system by teleprocessing. To these effects, this Order extends the applicability to the models 195 and 199 of the regulation of the Order of 21 December 2000 laying down the procedure for the telematic presentation by tele-processing of the declarations corresponding to models 187, 188, 190, 193, 194, 196, 198, 296, 345 and 347 ("Official State Gazette" of 28).

The models approved by this Order should be used for the first time to make the presentation of the declarations for 2002, after the end of the transitional period referred to in the Article 12 of Law 46/1998 of 17 December 1998 on the introduction of the euro ("Official State Gazette" of 18), which concludes on 31 December 2001, and therefore, in accordance with the provisions of Article 23 of that Law, of the monetary amounts required in the same shall be done exclusively in the euro account unit.

On the other hand, in order to facilitate compliance with the obligation to supply information to the tax authorities, it is established that the presentation of the declaration of model 195 for the last quarter of the year 2001 and the declaration corresponding to the year 2001 of the model 199, will be made using the physical and logical models and designs for the presentation in directly readable support by computer previewed in the Orders of 27 of December 1990 and 28 December 1993, respectively, in order to comply with the obligation to apply to use the euro from 1 January 2002, the amounts shall be expressed in euro.

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.

For all of the above, and making use of the competencies I have, I have:

First. Approval of models 195 and 199.

One. The model 195 "Quarterly statement in euro of accounts or transactions whose holders have not provided the tax identification number to the credit institutions within the prescribed period" is approved as set out in Annex I to this Order. This quarterly statement model consists of the following documents:

a) Summary sheet, comprising two copies, one for the Administration and one for the person concerned.

(b) Internal sheets of accounts or transactions, each of which also consists of two copies, one for the Administration and one for the person concerned.

c) On return.

The number of supporting documents to be shown in this model shall be a sequential number, the first three digits of which correspond to code 175.

Two. Model 199 'Annual declaration in euro for the identification of transactions with cheques of credit institutions' is approved, which is set out in Annex II to this Order. This annual declaration model is composed of the following documents:

a) Summary sheet, comprising two copies, one for the Administration and one for the person concerned.

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

c) On return.

The number of supporting documents to be shown in this model shall be a sequential number, the first three digits of which shall correspond to code 179.

Second. Approval of the physical and logical designs to which the directly readable computer media of models 195 and 199 must be adjusted.

One. The physical and logical designs set out in Annexes III and IV to this Order are approved, to which the directly readable media must be adjusted by computer to be submitted in place of the internal balance sheets of the accounts or operations and operations relating to models 195 and 199, respectively, which are approved by this Order.

Two. The presentation of statements containing more than 25 records of accounts or transactions relating to the declaration, as well as those to be submitted by the obligors, shall be compulsory for the presentation in directly readable form. (a) tax on the Central Unit for the Management of Large Enterprises or the Regional Units for the Management of Large Enterprises, irrespective of the number of accounts or related transactions included therein.

In other cases, the presentation in directly readable support will be optional.

Third. Required to present models 195 and 199.

One. Model 195 shall be used by credit institutions to report to the tax authorities the accounts or other transactions of which the holders, after a period of one month from the same day as the deposit, have been established, the opening of the account or the performance of the transaction, have not provided their tax identification number, even if such accounts or transactions have been cancelled or the tax identification number has been issued after the time limit shall elapse.

Two. Model 199 shall be used by credit institutions to communicate to the tax authorities the following checks:

(a) Checks by the credit institution, with the exception of bank accounts.

b) Payment of cheques issued by a credit institution when the credit is not made in a bank account.

(c) Payment of cheques delivered by different persons and of a value of more than EUR 3,005,06, where the payment is not made in a bank account.

Fourth. Place of presentation of models 195 and 199, by means of printed paper. -The " Quarterly statement in euro of accounts or transactions whose holders have not provided the tax identification number to the credit institutions within the period "established", model 195, and the "Annual declaration in euro for the identification of transactions with cheques of credit institutions", model 199, shall be presented in the Delegation or Administration of the State Agency for Tax Administration corresponding to the tax domicile of the declarant.

The presentation shall be made, either directly or by registered mail, using the return on return corresponding to those referred to in point (c) of sub-paragraphs one and two of the first paragraph of this Order, in the the following documentation will have been previously introduced:

(a) The "copy for administration" of the summary sheet corresponding to the model 195 or 199, duly completed.

(b) "copies for administration", of the internal sheets of models 195 or 199, containing the related accounts or transactions in the corresponding declaration.

Fifth. Place and form of presentation of models 195 and 199, by means of directly readable support by computer. -Models 195 and 199, in support directly readable by computer, shall be presented in the Delegation or Administration of the Agency State of Tax Administration corresponding to the tax domicile of the declarant.

However, the tax obligated attached to the Central Large Enterprise Management Unit or to any of the Regional Large Enterprise Management Units, in addition to the locations mentioned in the preceding paragraph, may be make the presentation in support directly readable by computer in those units, as appropriate, depending on the statement of the declarant to them.

In any case, the support shall be accompanied by the documentation referred to in subparagraph 1 of the following sixth paragraph.

Sixth. Identification of the media directly readable by computer of the models 195 and 199 and form of presentation thereof.

One. The declarant shall present the following documents:

1. The two copies, for the Administration and for the data subject, of the summary sheet of the model corresponding, 195 or 199, duly signed, and in which the particulars of the declarant's identification, as well as the other data, shall be recorded as This summary sheet is requested.

Each of these specimens must be attached to the corresponding space for the identification label developed by the State Tax Administration Agency. In the case of no identification labels, the identification data shall be completed and photocopy of the document certifying the tax identification number shall be accompanied.

Once sealed by the managing office, the declarant will remove the "copy for the interested party" from the summary sheet of the model 195 or 199 presented, which will serve as the justification for the delivery.

2. The directly readable medium shall have an external label attached to the exterior in which the data specified below are recorded and, necessarily, in the same order:

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

b) Exercise. Model 195 shall also indicate the period to which the declaration corresponds.

c) Presentation model: 195 or 199.

d) The supporting number of the accompanying summary sheet.

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

f) Social reason or denomination 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) Media 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, and so on, with "n" being the total number of media.

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

Two. 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 in the form of computer support submitted, after which, and if there are any anomalies which prevent the tax authorities from accessing the data required, the declaration shall not be valid for all purposes, It is a fact that the tax must be brought to the attention of the tax.

Three. 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. Time limit for the submission of models 195 and 199.

One. The presentation of the 'Quarterly statement in euro of accounts or transactions the holders of which have not provided the tax identification number to credit institutions within the prescribed period', model 195, both in printed and in support directly readable by computer, shall be made within the month following each calendar quarter, in relation to the accounts or operations concerned, the time of which is to facilitate the tax identification number of the accounts or transactions concerned; quarter. In the case of presentation in support directly readable by computer, the declaration for the fourth quarter of each year may be submitted until 20 February.

Two. The "annual declaration in euro for the identification of transactions with cheques of credit institutions", model 199, in printed paper, shall be submitted within the month of January, for the checks carried out during the immediate year. previous.

The deadline for submitting this declaration, model 199, in support directly readable by computer, will be from 1 January to 20 February of each year.

Eighth. Telematic presentation by tele-process of models 195 and 199. -This is included in the field of application of the telematic system by tele-process set out in the first section of the Order of 21 December 2000 to models 195 and 199 approved by this Order.

The general conditions and the procedure for submitting them by this system are those set out in the second and third paragraphs of the aforementioned Order.

The telematic presentation by teleprocess of models 195 and 199, will be performed within the deadlines set in the seventh section of this Order for these models, in reference to the presentations made by means of support directly readable by computer.

Ninth. Rules applicable to the supply of information in model 195, in the event that there are a number of recipients of the same account or transaction. -If there are several holders in an account or operation, the account shall be entered in the accounts or operations the data of all those who have not provided their tax identification number or have made it out of time.

In this case, the maximum amount or the balance attributable to each of them, reached during the time period for communicating the tax identification number, will be entered, depending on the percentage of your participation.

By default, the proportion of participation shall be attributed to each of the joint holders, to the aforementioned information effects, in equal parts.

10th. Rules applicable to the supply of information in model 199, in the event that there are several takers of the same check. -If in the same check there are several takers, the data of all of them must be recorded in the log relationship. In this case, the amount attributable to each of them shall be entered on the basis of the percentage of their participation.

In the absence of a strong record, the proportion of participation must be attributed to each of the participants, to the aforementioned information effects, in equal parts.

Single repeal provision.

From 1 January 2002, they will be repealed:

1. The second paragraph and Annexes I and II of the Order of 27 December 1990, for which certain questions relating to the number of tax identification are developed.

However, in order to make the declaration for the last calendar quarter of 2001, the model 195 must be used, as well as the physical and logical designs approved by the aforementioned Order under the conditions In the case of the Commission, the Commission has decided to take the necessary measures.

2. The Order of 28 December 1993, approving the model 199 for the identification of the operations of the Credit Institutions (Article 15 of Royal Decree 338/1990), annual declaration, as well as the physical and logical designs for the replacement of the inner sheets by magnetic media directly readable by computer.

However, in order to make the declaration for the year 2001, model 199 must be used, as well as the physical and logical designs approved by the Order under the conditions laid down therein, the amounts must be expressed in euro cents.

Single end disposition. Entry into force.

This Order will enter into force on 1 January 2002.

The model 195 and the physical and logical designs corresponding to that model approved by this Order will be used, for the first time, by the tax obliged, to make the declaration corresponding to the first Natural quarter of 2002.

Model 199 and the physical and logical designs corresponding to that model approved by this Order will be used, for the first time, by the tax authorities, to make the annual declaration corresponding to the year 2002.

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

Madrid, 21 December 2001.

MONTORO ROMERO

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

ATTACHMENTS

(SEE IMAGES, PAGE 50222 TO 50265).