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Royal Decree 1082 / 2001, Of 5 October, That Amending The Regulation Of The Tax On The Value Added, Approved By The Royal Decree 1624 / 1992, 29 December; The Royal Decree 1041 / 1990 Of 27 July, Which Regulates The Decla...

Original Language Title: Real Decreto 1082/2001, de 5 de octubre, por el que se modifican el Reglamento del Impuesto sobre el Valor AƱadido, aprobado por el Real Decreto 1624/1992, de 29 de diciembre; el Real Decreto 1041/1990, de 27 de julio, por el que se regulan las decla...

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TEXT

This Royal Decree amends certain articles of the Value Added Tax Regulation, approved by Royal Decree 1624/1992 of 29 December 1992, of Royal Decree 1041/1990 of 27 July 1990 on the the census statements to be submitted for tax purposes by employers, professionals and other tax authorities, and by Royal Decree 2027/1995 of 22 December 1995, which regulates the annual declaration of transactions with third persons, and the requirements for the submission of declarations in euro are amended.

These amendments are, in the first place, determined by the incorporation into our legal order of the doctrine contained in the judgment of the Court of Justice of the European Communities of 21 March 2000 (Gabalfisa judgment), in relation to the deduction of the shares supported by the acquisition of goods and services before the start of the supply of goods and services which constitute the object of a business or professional.

In fact, Law 14/2000 of 29 December, of Tax, Administrative and Social Measures, has introduced amendments to Articles 5, 93, 105, 111, 112 and 113 of Law 37/1992 of 28 December 1992 on the tax on Value Added, in order to adapt it to the said doctrine. It is now necessary to redraft Article 27 of the said Tax Regulation in order to develop certain rules relating to the deduction of the quotas which are supported or satisfied prior to the start of the delivery of the deliveries. of goods or services corresponding to business or professional activities. For the same reason, the Royal Decree 1041/1990, of 27 July, is also the subject of modification, in order to adapt the regulation of the census declaration of commencement and modification to the changes introduced in the Law of the Tax in respect of the definition of the employer and the completion of the moment of the start of the activity.

Also, Article 28 of the said Regulation is amended, and Articles 9 and 10 of Royal Decree No 1041/1990, as regards the arrangements for options and applications for deductions, are amended in order to clarify the different situations which may arise, determining the time limits for the exercise and the effects thereof.

Second, it is necessary to regulate the powers that the new additional provision, sixth of Law 37/1992, introduced by Law 14/2000, grants to the successful tenderer of goods or rights in procedures (a) administrative or judicial enforcement of enforcement, specifying the conditions for the exercise of such powers, as well as the obligations incumbent on them.

Also, other modifications are introduced in the Value Added Tax Regulation, in order to simplify it and clarify some aspects of its content. For this reason, Article 10 (3), (4) and (5) of Article 10 (5) were repealed, in which the conditions for the application of certain exemptions provided for in Article 22 of the Tax Act were laid down.

Such a derogation is justified, in part, by the approval of Royal Decree 3485/2000 of 29 December 2000 on franchising and exemptions under diplomatic, consular and international bodies, and amending the General Regulation of Vehicles, approved by Royal Decree 2822/1998, of 23 December, which develops regulations on certain exemptions in this field. The forecast contained in Royal Decree No 3485/2000, which was the only exception, was de facto the repeal of the provisions referred to in Article 10 of the Value Added Tax Regulation, which is therefore considered to be appropriate. express derogation from the same.

On the other hand, it should be noted that other exemptions provided for in the aforementioned article of the Law have their own regulatory or regulatory development, which also grounds the repeal of paragraphs 3, 4 and 5 of the Article 10 of the Value Added Tax Regulation. Thus, the application of the exemptions provided for in the operations relating to the North Atlantic Treaty Organization and to the States Parties to that Treaty is developed in Royal Decree 1967/1999 of 23 December 1999.

Also, and with regard to the application of the Protocol on the Privileges and Immunities of the European Communities in respect of value added tax, the exchange of letters, establishing the Agreement between the European Economic Community and the The Kingdom of Spain and the European Commission, concerning the provisions for the development of the said Protocol in the Kingdom of Spain, carried out "ad referendum" in Brussels on 24 July 1996 and 2 October 1996 (Official State Gazette of 7 March 1996). February and 27 June 1997).

Another relevant change in the value added tax is constituted by the obligation to pay interest for late payment in cases where a delay has been incurred in the return to the employers or (a) professional qualifications not established in the territorial scope of application of such a tax of the quantities for these requested, in accordance with the provisions of Article 119 of the Law of the Tax. To this end, a new paragraph 3 is added to Article 31 of the Tax Regulation, recognising this obligation to pay interest, so that our legislation is in line with the case-law of the Court of Justice of the European Communities. European Communities on this subject.

With regard to the formal obligations and the management of the value added tax, the inclusion of the documents equivalent to the invoice in the new assumption of investment of the taxable person has been arranged on the one hand. provided for in Article 140d of the Law, including those to be entered in the Book of invoices issued. On the other hand, the Order is referred to the establishment of other assumptions which require the filing of non-periodic special statements, in order to collect cases which are not expressly provided for in the list which contains the regulation of the said tax at present.

On the other hand, a modification is introduced in the Royal Decree 2027/1995, of 22 December, which regulates the annual declaration of operations with third persons, in order to extend the external collaboration in the management Tax on the tax on the income of the physical persons, the value added tax or the corporation tax. This amendment will immediately allow the telematic presentation of the annual declaration of transactions with third parties (model 347), which will benefit not only the taxpayers, avoiding displacements, but also the Tax administration, in a very considerable way the processing of the information received.

Finally, an additional provision is introduced with the aim of making the requirements laid down in Royal Decree 1966/1999 of 23 December 1999 amending and introducing various tax and tax rules more flexible. In order to adapt to the introduction of the euro during the transitional period, which is developed by Law 46/1998 of 17 December on the introduction of the euro, it will not be necessary for the tax authorities to opt for the introduction of the euro. presentation of your statements in euros have adapted to this currency your records or books from the first day of the financial year, or have submitted the first statement of the financial year in euro.

On this particular note, it should be noted that a massive adjustment to the euro will occur in 2001, and therefore the exercise of the option of declaring in euro should be allowed when the the taxpayer has adjusted its accounts or its books to that unit of account, even if no such adjustment has been made on the first day of the start of the tax period. The aim is to limit the indirect costs arising from compliance with tax obligations, and to facilitate the introduction of the euro in 2001, preventing taxpayers who have adapted their accounts or their books However, it is not possible for the euro to present its declarations or self-actions in that currency.

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 on October 5, 2001,

D I S P O N G O:

Article first. Amendments to the Value Added Tax Regulation, as approved by Article 1 of Royal Decree 1624/1992 of 29 December 1992.

1. Article 10 (3), (4) and (5) shall be repealed and paragraph 7 shall become paragraph 3 of that Article.

2. Article 27, currently without content, shall be worded as follows:

" Article 27. Deductions from the fees incurred or satisfied prior to the start of the delivery of goods or services corresponding to business or professional activities.

1. Those who do not previously develop business or professional activities, and carry out acquisitions or imports of goods or services with the intention of directing them to carry out such activities, must be able to the objective elements confirming that at the time they made those acquisitions or imports they had that intention, and such accreditation could be required by the tax administration.

2. The accreditation referred to in the preceding paragraph may be carried out by any of the means of proof admitted in law.

To this end, the following circumstances may be taken into account:

(a) The nature of the goods and services acquired or imported, which shall be in line with the nature of the activity that is intended to be developed.

(b) The period between the purchase or import of such goods and services and the effective use thereof for the delivery of goods or services of services constituting the object of business or professional activity.

(c) Compliance with the formal, registration and accounting obligations required by the Tax Law, the Trade Code or any other rule that would apply to those who have the status of employers or professionals.

In this respect, the following obligations shall be taken into account in particular:

(a ') The presentation of the declaration of a census in which the Administration must be notified of the commencement of business or professional activities by the acquisition or importation of goods or (a) services with the intention of providing them with the purpose of carrying out such activities, referred to in Article 164 (1) or (1) of the Tax Act and Article 9 (1) of Royal Decree 1041/1990 of 27 July 1990, for which the censal statements to be submitted for tax purposes are regulated by employers, professionals and other tax authorities.

b ') The taking into account of the accounting obligations required by Title IX of this Regulation, and in particular of the Book Record of invoices received and, where appropriate, of the Book of Investment Goods.

d) Dispose of or have requested the authorizations, permissions, or administrative licenses that are necessary for the development of the activity that is intended to be performed.

e) Haber has filed tax returns corresponding to taxes other than the Value Added Tax and related to that business or professional activity.

3. If the acquirer or importer of the goods or services referred to in paragraph 1 of this Article cannot prove that at the time he acquired or imported those goods or services he did so with the intention of making them for the purposes of business or professional activities, such acquisitions or imports shall not be considered to be carried out in the condition of an employer or a professional and, therefore, no deduction shall be made of the taxes which it supports or satisfies (a) the time for such transactions, not even where at a time after the acquisition or the import of goods or services decides to assign them to the exercise of a business or professional activity.

4. The above paragraphs of this Article shall also apply to those who, having already the status of an employer or a professional to come carrying out such activities, initiate a new business or professional activity which constitutes a distinct sector in relation to the activities which they had previously carried out. "

3. New wording is given to Article 28, which will be worded as follows:

" Article 28. Option and applications for deductions.

1. Taxable persons may exercise the option and make the application for deductions as set out below, within the time limits and with the effects which are also indicated:

1. No option for the application of the special pro rata rule, as referred to in Article 103 (1) of the Tax Law.

This option may be exercised within the following time limits:

a) In general, during the month of December of the year preceding that from which you want to start to have effects.

(b) In the case of the commencement of business or professional activities, and in the case of the commencement of an activity which constitutes a distinct sector from those which were previously developed, until the end of the period the time limit for the submission of the declaration-settlement for the period in which the commencement of the supply of goods or services relating to such activities is to begin.

The option for the application of the special pro rata rule shall be effective as long as it is not revoked by the taxable person. Such revocation may be effected during the month of December of the year preceding the year from which it is intended to commence effect.

2. Application for the application of a common deduction scheme for the differentiated sectors referred to in Article 9 (1) (c) (a) of the Tax Act, as provided for in Article 101 (2) of the Tax Act. Law.

The application referred to in this number 2.o may be made within the following time limits:

(a) In general, during the month of November of the year preceding the year in which it is desired to begin to have effects.

(b) In the case of the commencement of business or professional activities, and in the case of the start of activities which constitute a distinct sector from those which were previously developed, until the end of the of the month following that in the course of which the commencement of the deliveries of goods or services corresponding to such activities occurs.

The deduction scheme which is authorised may be applicable only in respect of quotas which are either supported or satisfied from the time when the normal performance of the deliveries of goods or goods takes place. the provision of services corresponding to business or professional activities, and which is based on the following dates, both in the case of the authorisation of the scheme notified by the Administration to the taxable person within the period of one month referred to in paragraph 2 of this Article, as in the case of authorisations to be understood to be granted for the expiry of that period of one month without the notification of the decision of the Administration having occurred:

(a) On 1 January of the year following the year in which the application was lodged, in the case of applications lodged under the provisions of point (a) of the second subparagraph of this number (b) the date on which the application is made commencement of the normal performance of supplies of goods and services in the case of applications submitted as provided for in point (b) of the second subparagraph of this number 2.o The approved common deduction scheme shall take place the effect is not revoked by the Administration or renounces the taxable person. Such waiver may be made during the month of December of the year preceding the year from which it is intended to have effect.

By way of derogation from the preceding subparagraph, the approved common deduction scheme shall have no effect in each of the years in which the total amount of the deductible fees per application of the deduction exceeds 20 per cent. 100 or more than would be the result of applying the deductions regime for each distinct sector independently.

3. Application of a provisional deduction percentage other than that fixed as definitive for the preceding year, as referred to in Article 105 (2) of the Tax Law.

The application referred to in this number 3.o may be submitted within the following time limits:

a) In general, during the month of January of the year in which you want to have effects.

(b) In the case of the current year, the circumstances determining that the percentage fixed as definitive in the previous year is not appropriate as a provisional percentage, until the end of the following month to the person in the course of which these circumstances occur.

The authorized interim percentage will have effects with respect to the supported quotas from the following dates:

a ') In the case of authorization of the provisional deduction percentage notified by the Administration to the taxable person within one month of the date referred to in paragraph 2 of this Article, the date indicated by the Administration in the said authorisation.

b ') In the case of authorization of the provisional percentage of deduction to be understood as having elapsed from the said one-month period without the notification of the resolution of the Administration, the first day of the period of liquidation of the Tax following that in which the end of the said period had occurred.

4. Application for the provisional deduction percentage referred to in Article 111 (2) of the Tax Law, applicable in the case of the commencement of business or professional activities and in the start of activities which constitute a distinct sector in relation to those which were previously developed, and in relation to the quotas which are supported or satisfied prior to the start of the normal performance of the the supply of goods or services corresponding to those activities.

The filing of the said application will not be necessary when the supplies of goods or services that will constitute the object of the activities that are initiated and, where appropriate, the ones that were developed with (a) prior to the date of the first subparagraph of Article 4 (1) of the Law on the Tax on which the right to deduct originates, and not to be awarded in respect of those provided for in Article 4 (2). 112 of the Tax Law. For such purposes, the operations referred to in Article 104 (3) of the same Law shall not be taken into account.

The application referred to in this number 4.o shall be made at the time of filing the census declaration by which the Administration shall be notified of the commencement of the said activities.

5. Application of the provisional deduction percentage referred to in the second subparagraph of Article 105 (3) of the Tax Law, applicable in the case of the commencement of business or professional activities and in the start of activities which are a distinct sector compared to those which were previously developed. This percentage is the rate applicable in the year in which the commencement of the normal performance of the supply of goods or services corresponding to those activities and in respect of the quotas supported or satisfied occurs. from the time of the commencement of such commencement, where the provisional deduction percentage referred to in paragraph 4 above is not applicable, as the latter has not been determined.

The filing of the said application will not be necessary when the supplies of goods or services that will constitute the object of the activities that are initiated and, where appropriate, the ones that were developed with (a) before the date of the first subparagraph of Article 94 of the Law to be deducted, and shall not be levied in the year in which the provisional percentage is applicable, grants to be included in the the denominator of the proportion of the pro rata rule in accordance with the provisions of paragraph 2 (2) of the Article 104 of the Tax Law. For such purposes, the operations referred to in Article 104 (3) of the same Law shall not be taken into account.

The application referred to in this number 5.o shall be made until the end of the month following that during which the commencement of the deliveries of goods or services of services occurs. for the above activities.

2. Applications, waiver, and the option and revocation of the latter, as referred to in the previous paragraph, shall be filed with the competent body of the State Tax Administration Agency.

In the case of such requests, the Administration shall have within one month, from the date on which they have entered the register of the body responsible for processing, to notify the person concerned of the (a) the judgment given in respect of the same, and it must be understood once that period has elapsed without the notification being made. '

4. Article 31 (1) or Article 31 (1) is amended and a new paragraph 3 is added to that Article, which shall be worded as follows:

"2. The State Tax Administration Agency shall be the competent authority for the processing and resolution of the refund requests regulated in this article." " 3. After the period laid down in the second subparagraph of paragraph 2 to notify the adopted agreement without the payment of the refund for which the tax administration has been charged, it shall apply to the amount outstanding repayment of the interest for late payment referred to in Article 58.2.c) of the General Tax Law, from the day following that of the end of that period and up to the date of the order of payment, without the need for the person concerned to claim it. "

5. Article 63 (5) shall be amended as follows:

" 5. The documents relating to the operations referred to in Articles 84 (1), (2), (2), (85) and (140) of the Value Added Tax Act shall be recorded in this Book with due separation, reflecting exactly the number, date, supplier, nature of the transaction, tax base, tax rate and quota. '

6. Paragraphs 1 and 5 are amended and a new number 7.o is added to Article 71 (7), which shall be drawn up as follows:

One.

" 1. Except as provided for in relation to imports, taxable persons shall themselves make the determination of the tax liability by means of statements-settlements adjusted to the rules contained in the following paragraphs.

Employers and professionals shall submit the periodic statements-settlements referred to in paragraphs 3 and 4 of this Article, as well as the annual summary declaration provided for in paragraph 6, including in the case of in the absence of any fees due, or any deduction of fees incurred or satisfied.

The obligation set out in the preceding paragraphs shall not reach those taxable persons who perform exclusively the exempt transactions covered by Articles 20 and 26 of the Tax Act. "

Two.

" 5. The declaration-settlement shall be unique for each employer or professional, without prejudice to what is established by the Minister of Finance in the light of the characteristics of the special schemes established in the tax, and of the provisions of the the fifth additional provision of this Regulation.

However, the competent authority of the tax administration may authorise the joint submission, in a single document, of the statements-liquidations corresponding to various taxable persons, in the cases and with the requirements for each authorisation to be established.

The granted authorizations may be revoked at any time. "

Three.

"7.o Any other taxable persons for which it is determined by the Order of the Minister of Finance."

7. The fourth additional provision, which is worded as follows:

" Fourth. Provisions that remain in force.-The following provisions will remain in force:

(a) Royal Decree 669/1986 of 21 March 1986 on the scope of the replacement of certain taxes by the value added tax, in application of agreements with the United States of America (" Bulletin State Officer " of 10 April).

b) Royal Decree 1617/1990 of 14 December 1990 on the scope of certain exemptions from the value added tax, in application of the Convention of 30 May 1975 establishing the European Space Agency European (Official Journal of the State of 19 December).

Return requests that come in compliance with the above provision should refer to the fees that are supported in each calendar quarter and will be filed with the State Tax Administration Agency within the deadline. of the six months following the end of the period to which they correspond.

(c) Royal Decree 1571/1993 of 10 September 1993 adapting the regulation of tourist registration to the consequences of the tax harmonization of the internal market (Official Gazette of the State of 15 September).

8. A new fifth additional provision is added, which will be worded as follows:

" Additional disposal fifth. Administrative and judicial procedures for enforcement.

In the administrative and judicial procedures of enforcement to which the additional provision of the Law of the Tax is concerned, the successful tenderers who have the status of employer or professional are have the right, in the name and on behalf of the taxable person, and in respect of the supply of goods and services which are subject to them in those proceedings, to issue the invoice in which the operation is carried out and passed on the tax fee, submit the corresponding statement-settlement and enter the amount of the the resulting tax, as well as to make, where appropriate, the waiver of the exemptions provided for in Article 20 (2) of that Act, the following rules being applicable:

1. The exercise by the successful tenderer of these powers must be stated in writing before the judicial or administrative body that is developing the respective procedure, prior to or at the same time as the payment of the amount of the award.

In this communication, it will be stated, where appropriate, that the requirements set out in Article 8 of this Regulation for the waiver of the exemption from real estate transactions, as well as the exercise of the right of itself.

The successful tenderer shall be obliged to bring to the attention of the taxable person the tax corresponding to that transaction or to his representatives who have exercised these powers, referring to him a copy of the communication presented to him. the court or administrative body within seven days of its submission to the court or administrative body.

The exercise of this power by the successful tenderer shall determine that the taxable person or his representatives cannot make the waiver of the exemptions provided for in Article 20 (2) of the Tax Act, or proceed to the production of the invoice in which the transaction is dealt with, nor shall it include such an operation in its declaration-settlements, nor shall it enter the tax due on the occasion of the transaction.

2. The issue of the invoice in which the operation is carried out must be carried out within 30 days of the date of the award.

This invoice shall be drawn up by the successful tenderer and shall, as a consignor thereof, be entered in the taxable person holding the goods or services which are the subject of the execution and, as the addressee of the operation, to the successful.

These invoices will have a special numbering series.

The successful tenderer shall send a copy of the invoice to the taxable person or his representatives within seven days of the date of his issue, the original of which shall be left to the successful tenderer. itself.

3. The successful tenderer shall make the declaration and entry of the quota resulting from the operation by submitting a special non-periodic declaration-settlement of the shares referred to in paragraph 7 of this Article. Article 71 of this Regulation.

The successful tenderer shall transmit a copy of the declaration-settlement, including the validation of the entry made, to the taxable person, or to his representatives, within seven days of the date of the said declaration. The original of the same shall be left to the successful tenderer.

4. Where it is not possible to forward to the taxable person or his representatives the communication of the exercise of these powers, the copy of the invoice or the declaration-settlement referred to in rules 1.a, 2.a and 3.a above For reasons not attributable to the successful tenderer, such documents must be sent within seven days of the date on which such impossibility exists, to the State Administration of Tax Administration indicating such a circumstance. "

Article 2. Amendments to 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.

1. Article 9 is amended, which shall be worded as follows:

" Article 9. Declaration of commencement.

1. Employers or professionals who are to begin the exercise of one or more business or professional activities on Spanish territory must submit a declaration of discharge in the census.

For the purposes of Value Added Tax, this statement 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.

2. Legal persons who, without being employers or professionals, satisfy, pay or owe income from work, capital or professional, artistic or sporting activities, subject to retention, shall also submit a statement of discharge in the census.

They will also have to present a declaration of discharge in the census of legal persons who, without acting as employers or professionals or satisfying yields subject to retention, make intra-Community acquisitions of goods. subject to Value Added Tax.

3. This declaration will allow the tax authorities to communicate the data collected in Articles 4 to 7 and in the first paragraph of Article 8 of this Royal Decree.

4. This initial declaration will also serve the following purposes:

a) Request the allocation of the tax identification number, if it is not available.

(b) In the cases referred to in point (b) of the second subparagraph of paragraph 1 of this Article, to propose to the Administration the provisional percentage of deduction referred to in Article 111 (2) of the Law of the Value added tax.

(c) Waive 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.

(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 means of 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) Opting for the subjection to the value added tax of intra-Community acquisitions of goods, as laid down in Article 14 (4) of the Value Added Tax Act, when the declarant is not already registered in the census.

(f) Opting for the non-compliance with the Value Added Tax of the supplies of goods referred to in Article 68 (4) of the Law of that tax.

g) 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 the said tax, when the declarant is not already registered in the census.

(h) Optar for the determination of the fractional payment of the Company Tax, in accordance with the modality provided for in Article 38 (3) of Law 43/1995 of 27 December of the Company Tax.

(i) To opt for the application of the special pro rata rule in the Value Added Tax, provided for in Article 103 (2) of the Law on Value Added Tax.

5. This declaration must be submitted, as the case may be, prior to the commencement of the relevant activities, to the conduct of the operations or to the birth of the obligation to retain on the yields which are satisfied, paid or deben.

For the purposes of this Royal Decree, the commencement of a business or professional activity shall be deemed to be the beginning of any delivery, performance or acquisition of goods or services. charges or payments or contract staff, in order to intervene immediately or in the future in the production or distribution of goods or services. "

2. Article 10 is amended as follows:

" Article 10. Declarations of amendment.

1. Where any of the information contained in the declaration of the commencement of an activity referred to in Article 9 above varies, the tax authority shall inform the Administration, by means of the corresponding declaration, of the of the same.

2. This statement, in particular, will serve:

(a) To bring to the attention of the tax administration the change of tax domicile, in accordance with the provisions of the second paragraph of Article 45 of Law 230/1963, of 28 December, General Tax and paragraph 1 of the Article 147 of Law 43/1995 of 27 December of the Tax on Societies.

b) Communicate to the tax administration the variation of any of the tax situations listed in Article 8 of this Royal Decree.

(c) Communicate the commencement of the usual performance of the supply of goods or services corresponding to business or professional activities, when the declaration of commencement of business activities or (a) the right to the right of access to the services provided for in Article 9 (1) (b) of this Royal Decree, since the date of entry into service of such supplies of goods or services has been initiated, after the commencement of the purchase or import of goods or services intended for the activity.

The statement of modification shall also be used to ensure that those who have previously submitted the declaration referred to in point (l) of this paragraph communicate the commencement of the usual performance. the supply of goods or services corresponding to the new activity of a differentiated sector for the purposes of the value added tax.

(d) To opt for the method of determining the tax base in the special scheme of the travel agencies referred to in Article 146 of the Value Added Tax Act and for the determination of the tax base by means of 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) Communicate to the tax administration, by option or by having exceeded the amounts indicated in the Value Added Tax rules, the subjection to that tax of the intra-Community acquisitions of goods the taxable persons referred to in Article 14, paragraph 1, numbers 1, 2, 2 and 3 of the Tax Law and as set out in paragraphs 2 and 4 of the same legal precept.

The taxable persons referred to in the preceding paragraph must also submit, where appropriate, a statement of modification, to the effect of communicating to the tax authorities the non-subjection of their intra-Community acquisitions of goods where, having not exercised the option reviewed, the communication referred to in point (e) has previously been submitted and those acquisitions do not exceed the amounts mentioned.

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

g) Communicate the subjection to the Value Added Tax of the supplies of goods referred to in Article 68 (3) and (5) of the Tax Law.

(h) Revoke the options referred to in points (d), (e) and (f) above and points (d), (e) and (f) of Article 9 (4), as well as to communicate the changes in the situations referred to in point (g) of this paragraph and the point (g) of Article 9 (4).

i) Communicate to the Administration the exceeding of the limits of the volume of operations referred to in Article 20, paragraph 1, 27.o of the Law of the Value Added Tax, as well as the modification of the circumstance.

(j) Optar or waive the option to determine the fractional payment of the Company Tax, in accordance with the modality provided for in Article 38 (3) of Law 43/1995 of 27 December 1995 on the Tax on Companies.

k) Make the option for the application of the special pro rata rule in the Value Added Tax, in the following assumptions:

(a) The provision in point (a) of the second subparagraph of Article 28 (1) (1) of the said Tax Regulation.

b ') As provided for in point (b) of the above paragraph, where such an option has not been exercised at the time of filing the declaration of commencement of business or professional activities.

In addition, the modification declaration shall serve to effect the revocation of the option by the special pro rata rule, referred to in the third paragraph of that number 1. of employers or professionals to come carrying out such activities, initiate a new business or professional activity which constitutes, for the purposes of Value Added Tax, a distinct sector in respect of activities which have been previously developed, and are in any of the Circumstances indicated below to communicate to the Administration its concurrence:

a ') That the commencement of the normal performance of the supply of goods or services corresponding to the new activity shall take place after the commencement of the purchase or import of goods or services for the development of the same, 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).

(b ') They exercise the option of the special pro rata rule provided for in Article 103 (2) or (2) of the Value Added Tax Act.

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 tax administration itself.

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

(a) The following declarations shall be submitted within the time limit laid down for each case in the provisions of the Value Added Tax:

(a ') The declaration necessary to amend the tax situations referred to in Article 8 (1) (c) of this Royal Decree and the declarations referred to in paragraph 2 (d) of this Regulation Article, as well as its corresponding revocations.

b ') The declaration referred to in point (k) of paragraph 2 of this Article, and the declaration referred to in point (l) (b) of the same paragraph.

(b) The declarations referred to in point (l) (l) (l) of this Article must be submitted before the start of the new business or professional activity which it is to constitute, The effects of the value added tax, a distinct sector of activity in relation to the activities that were previously developed.

(c) The declarations referred to in points (e), (f) and (g) of paragraph 2 of this Article and their corresponding revocations, as well as the revocation of the options referred to in points (e), (f) and (g) of paragraph 4 of this Article. Article 9 of this Royal Decree, must be submitted, without prejudice to the provisions of special rules, in the form and deadlines determined by the Minister of Finance. "

3. Article 17 (1) is amended to read as follows:

" 1. The presentation of the declarations referred to in this Royal Decree shall produce the effects of the presentation of the declarations relating to the commencement, modification or cessation of the financial activities subject to the Value added tax. '

Article 3. Amendment of Royal Decree 2027/1995 of 22 December 1995 regulating the annual declaration of transactions with third parties.

A new paragraph 5 is added to Article 6, with the following wording:

" 5. The tax administration will be able to make social collaboration effective in the presentation of the annual declaration of operations through agreements with the Autonomous Communities and other public administrations, with entities, institutions and bodies representing sectors or social, labour, business or professional interests.

The agreements referred to in the preceding paragraph may refer, inter alia, to the following:

a) Information and dissemination campaigns.

b) Assistance in making statements and in their correct and truthful fulfillment.

c) Issuance of statements to the tax administration.

By Order of the Minister of Finance the assumptions and conditions will be established in which the entities that have signed the aforementioned agreements may submit by telematic means the said declaration representing third persons.

This Order may also provide for other persons or entities to access such a system of presentation by telematic means on behalf of third parties. "

Single additional disposition. Presentation of declarations in euro.

As of the entry into force of this Royal Decree and until 31 December 2001, the tax authorities who have opted for or choose to express in euros the entries in all of their books recorded by the tax rules, as well as those who have been required to carry out or have carried out the adjustment to the euro of the entries in their books of accounts required by the Trade Code or the specific legislation applicable to them, may exercise at any time the option to file the tax declarations and self-measures in that monetary unit, within the time limits for filing laid down in the current legal and regulatory regulations.

Single end disposition. Entry into force.

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

Given in Madrid to October 5, 2001.

JOHN CARLOS R.

The Minister of Finance,

CRISTOBAL MONTORO ROMERO