Several of the approved rules that have introduced amendments to the Company Tax return for tax periods initiated as of 1 January 2013, in this respect, special mention should be made. Order HAP/2194/2013 of 22 November 2013 regulating the general procedures and conditions for the presentation of certain self-financing and information statements of a tax nature, introducing modifications to the which refers to the form of presentation of the declarations (hereinafter referred to as "Order")  HAP/2194/2013, dated November 22).

This is an important novelty of that Order HAP/2194/2013, of 22 November, regarding the management of the tax, the fact that it will be mandatory for the taxpayers, the presentation by electronic means through of the Internet of the self-validation of the Company Tax or the Income Tax of non-residents corresponding to permanent establishments model 200, regardless of the form or denomination that the taxable person of the Tax. In this way, the presentation of the declaration in the case of some taxable persons is no longer possible, through the paper format obtained when printing the result of filling in the electronic headquarters of the State Administration Agency Tax, a form adjusted to the model published in the Order.

From the normative point of view and for the tax periods started in 2013, there have been a great number of significant developments that we summarize in chronological order:

Thus, Law 16/2012 of 27 December (hereinafter Law 16/2012) adopting various tax measures aimed at the consolidation of public finances and the impulse of economic activity, extended the deduction for professional training expenditure referred to in Article 40 of the recast of the Law on Corporate Tax (hereinafter TRLIS), approved by Royal Decree-Law 4/2004 of 5 March 2004, in relation to expenditure and investment to make use of the new technologies of communication and the use of the new technologies information, produced by the modification of the additional twenty-fifth provision and the transitional provision twentieth of the Law 35/2006 of 28 November of the Tax on the Income of the Physical Persons and the partial modification of the Laws of Taxes on Societies, on the Income of Non-Residents and on the Heritage, as amended by Article 6 of Law 16/2012, extends the application of the reduced rate for maintenance or creation of employment established in the additional twelfth provision of TRLIS, for tax periods initiated within the year 2013, as amended by Article 8 of Law 16/2012 and limits the fiscally deductible redemptions according to Articles 11.1, 11.4, 111, 113 and 115 of TRLIS, for those entities which in the tax periods they are initiated within the years 2013 and 2014 do not comply with the requirements laid down in Article 108 (1), (2) or (3) of TRLIS.

In this rule, a new assumption of non-deductible expenses is created, which is constituted by those expenses that exceed, for each recipient, 1 million euros or, in case it is higher, the amount exempted for the purposes of the Tax on the Income of the Physical Persons, derived from the extinction of the corresponding labor and/or commercial relationship, as specified in point (i) of Article 14 (1) of TRLIS, introduced by the first disposition. First. One of Law 16/2012.

In addition, the specific criteria for the application of the special tax regime for housing leases are relaxed.

The planned tax regime for leasing contracts is also amended, through the early repayment of certain assets.

In the eighth final provision of Law 16/2012, the tax regime of the Quoted Anonymous Companies of Investment in the Real Estate Market is amended, so that effective taxation in relation to the income of such companies entities, in which they are taxed at the rate of zero percent, is produced at the headquarters of its members, with the modification established in Law 11/2009 of 26 October, for which these companies are regulated.

At the same time, the Law 17/2012 of 27 December, of the General Budget of the State for the year 2013, is published, which in the final disposition twenty-fourth, extends the validity of the deduction for investments in productions Article 38 (2) of the TRLIS, as referred to in Article 38.2 of the TRLIS, until the tax periods which have been initiated before 1 January 2015, and its corresponding transitional arrangements, as laid down in the new wording of Article 15 of the Treaty. Royal Decree-Law 8/2011 of 1 July 2011 of measures to support mortgage debtors, controlling the public expenditure and the cancellation of debts with companies and self-employed persons contracted by local authorities, the promotion of entrepreneurial activity and the promotion of rehabilitation and administrative simplification.

In relation to Law 11/2013, of July 26, of measures of support to the entrepreneur and of stimulus of growth and job creation, deserves mention the fact that, with effects for tax periods starting from of 1 January 2013, a reduced rate of charge for newly created entities, set up as from 1 January 2013, for economic activities is introduced through a new additional provision in the TRLIS. These entities shall be taxed in the first tax period in which the tax base is positive and the following, according to the following scale:

a. For the taxable amount between EUR 0 and EUR 300 000, at the rate of 15%.

b. For the remaining taxable amount, at the rate of 20%.

In Royal Decree-Law 11/2013, of 2 August, for the protection of part-time workers and other urgent measures in the economic and social order, regulation collected, later in Law 1/2014, of 28 of February, for the protection of part-time workers and other urgent measures in the economic and social order, the Decision of the European Commission of 17 July 2013 on the tax arrangements applicable to certain agreements of the European Communities on the financial leasing. Thus, with effect from 4 August 2013, it is laid down in the fifth final provision of Royal Decree-Law 11/2013, that in so far as, according to that decision, State aid constitutes State aid, Article 115 (11) of the Treaty does not apply. TRLIS in its wording in force on 31 December 2012 and the special tax regime of shipping entities on the basis of tonnage to economic interest groups will not be applicable.

Special mention deserves for its part the Law 14/2013, of September 27, of support to the entrepreneurs and their internationalization (Law 14/2013).

Article 25 of this Standard, introduces in Article 37 TRLIS, for the benefits to be generated in tax periods starting from January 1, 2013, the deduction for investment of benefits, for the subjects liabilities that meet the requirements of the reduced-dimension entity scheme. This deduction for profit investment is applicable both by entities that meet the requirements of Article 108 of TRLIS and are taxed in accordance with the scale of Article 114 TRLIS (deduction of 10%), as well as by entities that are taxed by the scale of the additional twelfth TRLIS provision (5 per cent deduction).

Second and in relation to the deduction for research and development and technological innovation activities, Article 26 of Law 14 2013 gives a new wording to Article 44 TRLIS by establishing that the which are taxed at a general rate, resulting from the scale of Article 114 TRLIS, or 35%, which generate deductions for research and development and technological innovation activities (as set out in Article 35 (1) and (2) of the Treaty). TRLIS) in exercises initiated as of 1 January 2013, may choose to apply the deduction in the general terms with the limits of paragraph 1 of this Article or, which is new, to be excluded from the said limit. In order to be excluded, they must waive 20% (as a discount) of the amount of the deduction generated, in exchange for which they may apply the deduction in the terms set out in Article 44 (2) of TRLIS.

It is introduced in the third place, a new wording given to Article 23 of TRLIS by Article 26.2 of Law 14/2013, with effect for the disposals of certain intangible assets, carried out as of 29 September 2013. The above wording allowed the reduction in the tax base of 50% of the income from certain intangible assets. The reform replaces income from net income, without modifying the assets whose disposal can benefit from the scheme and establishing how those net income is calculated.

However, the wording of Article 23 TRLIS in force until 28 September 2013 shall apply to the disposals of the right of use or exploitation of intangible assets effected up to that date, as set out in the transitional arrangement fortieth of the TRLIS introduced by Article 26.4 of Law 14/2013.

Finally, and for the tax periods beginning on 1 January 2013, in Article 26.3 of Law 14/2013, Article 41 of the TRLIS is amended, which includes the deduction for job creation for the purposes of Article 26 (3) of the Treaty. workers with disabilities. In this way, different amounts are set according to the degree of disability of the contract. It also eliminates the requirement that the contract be "indefinitely".

The Law 16/2013 of October 29, which establishes certain measures in the field of environmental taxation, is adopted and other tax and financial measures are adopted. derogation from Article 12 (3) of the TRLIS and the incorporation into that of Article 14 (1) (j) of TRLIS, thereby establishing the non-deductibility of the impairment losses of the representative securities in own funds of entities and the non-deductibility of negative income obtained abroad by means of permanent establishment (except in the case of transmission of the same or cessation of its activity), as set out in point (k) of that paragraph. A new point (i) is also added to paragraph 1, which refers to the non-deductibility of negative income obtained by undertakings which are members of a temporary union of undertakings operating abroad, except in the case of transmission of the participation in the same, or extinction.

These TRLIS amendments, which affect tax periods initiated as of 1 January 2013, are set out in numbers one and two of the second paragraph of Article 1 of Law 16/2013.

For its part and for the tax periods initiated prior to that date, the TRLIS transitional provision, which was added by the number 18 of the second paragraph, is included in the transitional provision of the TRLIS. corresponding transitional arrangements.

It is also used in Article 1 (3), second paragraph, of Law 16/2013, to add in Article 19 TRLIS, two new cases of temporary imputation of expenditure, for negative income generated in the the transfer of securities representative of the equity or equity interest, or the transfer of a permanent establishment, in any event where the acquirer is an entity of the same group of companies.

For its part, the Royal Decree-Law 14/2013 of November 29, of urgent measures for the adaptation of the Spanish law to the European Union legislation in the matter of supervision and solvency of financial institutions, in its the second final provision provides for the limitation, to be applied from the tax periods started from 1 January 2011, on the integration into the tax base of the corresponding amounts of the negative tax adjustments relating to the deferred tax financial assets generated on the occasion of non-deductible financial expenses fiscally (certain impairment allocations and allocations or contributions to social protection systems), as set out in Article 19 (13) of TRLIS.

The last rule that deserves mention is Law 22/2013, of 23 December, of General Budget of the State for the year 2014, where the adequacy of TRLIS is collected to the case law of the Court of Justice of the European Union in connection with the transfer of the residence of a company, the cessation of the activity of a permanent establishment or transfer of assets of such an establishment, amending, with effect for the tax periods starting from 1 January 2013, Articles 17 and 84.

The sole final provision of the Company Tax Regulation, approved by Royal Decree 1777/2004 of 30 July, enables the Minister of Finance and Public Administrations, among other authorizations, to:

(a) Approve the model of declaration by the Company Tax and determine the places and manner of presentation of the same.

b) Approve the use of simplified or special declaration modalities, including the consolidated statement of the groups of companies.

(c) Establish the assumptions in which the statements by this Tax are to be presented in support directly readable by computer or by telematic means.

d) Set the documents or supporting documents to accompany the declaration.

e) Approve the information model to be provided by economic interest groups and temporary joint ventures.

(f) To extend, on the basis of substantiated technical reasons, the time limit for the submission of the tax declarations laid down in the Tax Law and its Regulation when this presentation is carried out by means of telematics.

Article 21 of the recast text of the Non-Resident Income Tax Act, approved by Royal Legislative Decree 5/2004 of 5 March, enables the Minister of Finance and Public Administration to determine the and the place in which the permanent establishments are required to present the relevant declaration, as well as the documentation to accompany it. The second final provision of this same recast text enables the Minister of Finance and Public Administrations to approve the models for the declaration of this Tax, to establish the form, place and time limits for their presentation, as well as for establish the assumptions and conditions for the submission of the assumptions by electronic means.

Law 58/2003, of December 17, General Tax, in Article 98 (4) enables the Minister of Finance and Public Administrations to determine the assumptions and conditions in which the tax authorities they shall submit by telematic means their declarations, self-actions, communications, applications and any other document with a tax transcendence.

On the other hand, article 92 of the General Tax Law enables the Tax Administration to point out the requirements and conditions for social collaboration to be carried out through the use of techniques and means telematics and computer systems.

In this regard, Article 57 of the Companies Tax Regulation establishes the way to effectively make social collaboration in the presentation of declarations for this tax. The regulation of social collaboration in the management of taxes for the electronic filing of declarations, communications and other tax documents is more widely developed in Royal Decree 1065/2007, of July 27, for which the General Rules of Procedure and the procedures for the management and tax inspection and the development of the common rules for the procedures for the application of the taxes (Articles 79 to 81) and the Order HAC/1398/2003 of 27 May the Council of the European Union provide for a decision on the conditions under which the social collaboration in the management of taxes, and extends expressly to the electronic filing of certain models of declaration and other tax documents. Accordingly, persons or entities which, in accordance with the foregoing provisions, are authorized to submit statements by electronic means on behalf of third parties, may make use of this power in respect of statements that are approved by this Order.

In its virtue, I have:

Article 1. Approval of the models for the declaration of the tax on companies and the income tax of non-residents (permanent establishments and entities under arrangements for the allocation of income from abroad with a presence in territory ).

1. The models for the declaration of corporation tax and non-resident income tax are approved (permanent establishments and entities on the basis of the allocation of income from abroad with a presence on the territory of the country). (Spanish) and its entry or return documents, for the tax periods initiated between 1 January and 31 December 2013, consisting of:

(a) Statements of the Corporate Tax and Non-Resident Income Tax (permanent establishments and entities under the allocation of income from abroad with a presence in territory) ):

1. Model 200 (electronic format): Statement of the Tax on Companies and Income Tax of non-residents (permanent establishments and entities in the system of allocation of income constituted abroad with presence on Spanish territory), as set out in Annex I to this Order.

2. Model 220 (electronic format): Statement of Tax on Sociedades-Regime of fiscal consolidation for tax groups, as set out in Annex II to this Order.

b) Income or return documents:

1. Model 200 (electronic format): Document of entry or return of the Company Tax, which is listed in Annex I of this Order. 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 200.

2. Model 206 (electronic format): Income tax or non-resident income tax refund (permanent establishments and entities on the basis of income allocation established abroad with presence in Spanish territory), as set out in Annex I to this Order. 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 206.

3. Model 220 (electronic format): Document of income or return of the Tax on Sociedades-Regime of fiscal consolidation, which is listed in Annex II of this Order. The number of supporting documents to be included in that model shall be a sequential number, the first three digits of which shall correspond to code 220.

2. The model 200, which appears as Annex I to this Order, is applicable, in general, to all taxable persons of the Tax on Companies and all taxpayers for the Income Tax of non-residents (establishments permanent entities and entities under the jurisdiction of the allocation of foreign income with a presence in Spanish territory) obliged to submit and subscribe to the declaration for any of these taxes.

3. Model 220, set out in Annex II to this Order, is applicable to tax groups, including cooperatives, which are taxed under the special tax arrangements laid down in Chapter VII of Title VII of TRLIS and in the Royal Decree 1345/1992, of 6 November, for which rules are issued for the adaptation of the provisions governing taxation on consolidated profit to groups of cooperative societies respectively.

Article 2. Form of presentation of models 200 and 220 of the declaration of the tax on companies and the income tax of non-residents (permanent establishments and entities in the system of income allocation incorporated abroad with a presence in Spanish territory).

1. The declarations of the Company Tax and the Income Tax of non-residents (permanent establishments and entities in the system of allocation of income constituted abroad with presence in Spanish territory), as well as the (a) the following shall be submitted, in accordance with the provisions laid down in Article 2 (a) of Order HAP/2194/2013 of 22 November 2013, on the procedures and general conditions for the entry into service of the goods or services provided for in Article 2 (a); presentation of certain self-actions and information declarations of a nature Tax, with the specialities set out in the following paragraphs of this article.

2. The declaration of the Tax on Companies and the Income Tax of non-residents (permanent establishments and entities in the system of allocation of income constituted abroad with presence in Spanish territory), model 200, submit in accordance with the model approved in the previous article of this Order, signed by the declarant or by the legal representative or legal representatives of the same and duly completed all the data concerning the collected data in the model.

3. The submission of the declarations corresponding to the model 200 shall be compulsory by electronic means using recognised electronic certificates issued for the identification and authentication of the taxpayer. The recognised electronic certificates must be issued in accordance with the conditions laid down in Law 59/2003 of 19 December of Electronic Signature.

4. The declarants obliged to keep their accounts in accordance with the rules established by the Banco de España shall complete the data relating to the balance sheet, profit and loss account and the status of changes in the net worth which, in the model 200, are incorporated for these declarants, replacing those that are included with a general character.

Also, the declarants to which the Accounting Plan of the insurance entities approved by Royal Decree 1317/2008, dated July 24, as amended by Royal Decree 1736/2010, of 23 of 23, is mandatory. (a) December shall complete the data relating to the balance sheet, profit and loss account and status of changes in the net worth which, in the model 200, are incorporated for these declarants, replacing those which are generally included.

In relation to the institutions of collective investment, both financial and real estate, will be attended to what is foreseen in Circular 3/2008, of September 11, of the National Commission of the Market of Values, on norms accounting, annual accounts and statements of information reserved for collective investment institutions. Therefore, these institutions shall also fill in the balance sheet data, profit and loss account and status of changes in equity, in a specific paragraph to replace those that are included in the balance sheet. general.

The declarants obliged to keep their accounts in accordance with Order EHA/1327/2009 of 26 May on special rules for the production, documentation and presentation of the accounting information of the guarantee companies reciprocal, complete the data relating to the balance sheet, profit and loss account and status of changes in the net worth which, in the model 200, is incorporated for these declarants, replacing those that are generally included.

5. The presentation of the Corporate Tax returns for tax groups, including cooperatives, which are taxed under the tax consolidation scheme laid down in Chapter VII of Title VII of TRLIS and in the Royal Decree 1345/1992 of 6 November, respectively, model 220, will be made compulsory on the Internet using electronic certificates recognised for the identification and authentication of the taxpayer. The recognised electronic certificates shall be issued in accordance with the conditions laid down in Law 59/2003 of Electronic Signature.

The statements which, in accordance with Article 65 (3) of the TRLIS, are required to be made by each of the companies belonging to the group, including the parent company or group head entity, be formulated in the 200 model, to be completed at all its extremes, to the extent to which the theoretical liquid amounts that are to be entered into or received by the respective entities are to be encrypted, taking into account that the limit of the adjustment to the accounting result for financial expenditure comes from the group and not from the individual limit of the entity. Such declarations shall be submitted electronically via the Internet using electronic certificates recognised for the identification and authentication of the taxpayer. The electronic certificates recognized must be issued in accordance with the conditions laid down in Law 59/2003 of Electronic Signature. In addition, where the settlement contained in those declarations results in a negative or zero tax base, all data relating to allowances and deductions shall, however, be entered in the models 200.

In the case above, the dominant companies or group-heading entities shall record, in the corresponding paragraph of the model 220, the secure verification code of each of the individual declarations of the companies that are members of the company, including the statement of the parent company or group head entity, as referred to in the preceding paragraph.

6. The taxable person or taxpayer must submit by electronic means through the electronic headquarters of the State Administration of Tax Administration (electronic address https://www.agenciatributaria.gob.es), the following documents duly completed:

(a) The taxable persons of the Corporate Tax which include in the taxable amount certain positive income obtained by non-resident entities as provided for in Article 107 of the TRLIS shall, in addition, the following data relating to each of the non-resident entities on Spanish territory:

1. No. Balance and profit and loss account.

2. Justification of taxes satisfied with respect to the positive income to be included in the tax base.

(b) Taxpayers for the Income Tax of non-residents (permanent establishments and entities under the allocation of income granted abroad with a presence in Spanish territory) shall include, in their case, the information report referred to in Article 18 (1) (b) of the recast text of the Non-Resident Income Tax Act, as approved by Royal Decree-Law 5/2004 of 5 March 2004.

(c) taxable persons or taxpayers to whom a proposal has been approved for the prior assessment of transactions carried out between persons or related entities, the report referred to in Article 29 of the Corporation Tax Regulation, approved by Royal Decree 1777/2004, of July 30.

(d) The taxable persons to whom the provisions of Article 15, or Article 45, both of the Corporate Tax Regulation, both apply, shall submit the information provided for in those Articles.

e) Communication of the materialization of advance investments and of their financing system, carried out from future allocations to the reserve for investments in the Canary Islands, as provided for in Article 27 (11) Law 19/1994, of 6 July, amending the Economic and Fiscal Regime of the Canary Islands.

7. Where a correction to the profit and loss account result, as a decrease, has been entered in the statement of an amount equal to or greater than EUR 50 000 in the paragraph corresponding to ' other corrections to the result of the account losses and gains " (box 414 on page 13 of the declaration model), the taxpayer, prior to the submission of the declaration, shall describe the nature of the adjustment made through the form set out in Annex III to the Order.

8. In addition, prior to the submission of the declaration, additional information shall be requested where the amount of the deduction generated in the financial year (irrespective of whether it is applied or left for future financial years) is equal to or more than EUR 50,000 in the following deductions:

(a) Deduction for reinvestment of extraordinary profits (Article 42 TRLIS corresponding to box 188 of page 16 of the declaration model): the assets transmitted and the goods in which they are materializes the investment.

(b) Deduction for environmental investments (Article 39 TRLIS corresponding to box 792 on page 17 of the declaration model): the investments made must be identified.

(c) Deduction for research and development and technological innovation activities (Article 35 TRLIS corresponding to box 798 and 096 of page 17 of the declaration model): investments and investments must be identified. expenses that cause the right to the deduction.

9. For the presentation of the models of declaration in the cases in which, in accordance with the provisions of the Economic Concert with the Autonomous Community of the Basque Country, approved by Law 12/2002, of 23 May, or in the Economic Convention between the State and the Comunidad Foral de Navarra, approved by Law 28/1990 of 26 December, the declarant is subject to the rules of the State or the tax group is subject to the system of fiscal consolidation corresponding to the State administration and should be taxed jointly by both the state and the foreign administrations. following rules:

(a) For the declaration to be filed with the State Administration, the form and place of presentation shall be those which correspond, according to the model in question, to those that are regulated in this Order. For the declaration to be presented to the Foral Diputations of the Basque Country or to the Community of Navarre, the form and place shall correspond according to the corresponding foral regulations, having to be carried out, before each of these Administrations, revenue or request for repayment which, pursuant to Articles 18 and 20 of the Economic Agreement with the Autonomous Community of the Basque Country and Articles 22 and 27 of the Convention between the State and the Community from Navarre, proceed, using the documents of entry and return approved by the regulations (a) without prejudice to the possibility that, where appropriate, the models of declaration approved in Article 1 (1) (a) of this Order may be submitted.

(b) In the case of tax groups, the group's member companies shall, in turn, present the individual tax returns, model 200, as referred to in Article 2.5 of this Order in respect of each of such tax administrations, state or foreign, in accordance with their procedural rules.

Article 3. Payment of the tax debts resulting from the declarations of the Corporate Tax and the Income Tax of non-residents corresponding to permanent establishments and entities in the system of allocation of income abroad with a presence in Spanish territory, models 200 and 220, by direct debit.

1. Taxable persons, taxpayers or dominant companies or entities headed by groups whose tax period has ended on 31 December 2013 may be used as a means of payment of the tax debts resulting from the tax. Bank domicile in the deposit institution that acts as a contributor to the management of the collection (bank, savings bank or credit union), sita in Spanish territory in which the account in which it is located is open to its name The payment is paid by the

.

2. The bank address referred to in the preceding paragraph may be made from 1 July to 20 July 2014, both inclusive.

3. The State Tax Administration Agency shall communicate the order or orders of the bank's direct debit, taxpayer or parent company or group head entity to the designated contributing entity, which shall proceed, in the the date on which it is indicated, which will coincide with the last day of payment in voluntary period, to take into account the amount domiciled, entering it into the restricted account of collaboration in the collection of the taxes. Subsequently, the said entity shall transmit to the taxpayer supporting the income made, in accordance with the specifications set out in Article 3 (2) of Order EHA/2027/2007 of 28 June, for which it is partially developed. Royal Decree 939/2005 of 29 July, approving the General Rules of Collection, in relation to the credit institutions that provide the service of collaboration in the management of the State Administration Agency Tax, which will serve as a document proving the income made in the Public Treasury.

4. Persons or entities authorized to submit by electronic means, statements on behalf of third parties, in accordance with the provisions of Articles 79 to 81 of the General Rules of Procedure and the Management and the tax inspection and the development of the common rules for the procedures for the application of the taxes, approved by Royal Decree 1065/2007 of 27 July 2007 and in Order HAC/1398/2003 of 27 May 2002 laying down the conditions for the the conditions under which social partnership can be effectively implemented in the management of taxes; extends expressly to the electronic filing of certain models of declaration and other tax documents, may, by this way, give transfer of the orders of domicile that have previously been communicated to them by the third parties represent.

5. In any event, the payments shall be deemed to have been made on the date of charge in the account of the addresses, considering the evidence of the income made which is issued by the deposit institution in accordance with the terms set out in paragraph 3. previous.

Article 4. Conditions for the electronic filing of the Company Tax and Non-Resident Income Tax returns for permanent establishments and entities on the basis of income allocation abroad with a presence in Spanish territory.

1. The taxpayers of the Corporate Tax and the Income Tax of non-residents shall submit by electronic means the declaration corresponding to this Tax, subject to the conditions laid down in Article 6 of the Order HAP/2194/2013 of 22 November 2013 governing the procedures and general conditions for the submission of certain self-financing and information statements of a tax nature.

2. However, the statements to be made to the State Administration by taxpayers subject to the foral regulations may or may be used by the 200 and 220 models approved in this Order by submitting them by way of electronic, or the model approved by the corresponding foral regulations. If the model approved by the föral legislation is presented, the documents of entry or return which are approved in Annexes I and II of this Order, which may be obtained in the electronic headquarters of the State Agency, shall be used. Tax administration, which can be accessed through the Internet Tax Agency (www.agenciatributaria.es) portal or directly at https://www.agenciatributaria.gob.es.

In order to obtain the declarations to be submitted to the Foral Diputaciones del País Vasco and the Comunidad Foral de Navarra, referred to in Article 2.9 of this Order, taxable persons or taxpayers may to connect to the electronic headquarters of the State Agency for Tax Administration on the Internet, e-mail address https://www.agenciatributaria.gob.es and, within the section "my files", select the statement presented to the State administration and print a copy of the same, for presentation to the Deputaciones Forales del País Vasco and before the Comunidad Foral de Navarra, using as a document of entry or return the one corresponding to those approved by the Diputaciones Forales of the Basque Country and by the Comunidad Foral de Navarra.

Article 5. Procedure for the electronic filing of the declarations of the Corporate Tax and the Income Tax of non-residents corresponding to permanent establishments and entities in the system of allocation of income abroad with a presence in Spanish territory.

1. The electronic presentation by the Internet of the declarations of the Tax on Societies and the Income Tax of non-residents corresponding to permanent establishments and entities in the system of allocation of income constituted in the Foreign nationals with a presence on Spanish territory shall be effected in accordance with Articles 7 to 11, inclusive, of Order HAP/2194/2013 of 22 November 2013 governing the procedures and general conditions for the presentation of certain self-actions and information statements of tax nature.

2. If the result of the declarations corresponding to models 200 and 220 is to be entered and submitted with a request for compensation, deferment or fractionation, or debt recognition, the provisions of Articles 71 and The following of the Law 58/2003 of 17 December, General Tax and 55 et seq. of the General Rules of Collection, approved by Royal Decree 939/2005 of 29 July, and in Articles 65 of the General Tax Law and 44 et seq. General Rules of Collection, respectively.

The procedure for electronic transmission of declarations with application for deferment or fractionation, recognition of debt with a request for compensation or simple recognition of debt shall be that provided for in Article 9 of Order HAP/2194/2013 of 22 November 2013 governing the procedures and general conditions for the submission of certain self-financing and information statements of a tax nature.

3. When submitting the declaration by electronic means on the Internet, the taxpayer shall, where appropriate, accompany the same information as the additional information required under Article 2 (7) and (8) of this Order or the Article 2 (6) of this Order makes use of the specific forms which have been defined for this purpose and which the taxpayer must submit by electronic means prior to the submission of the the declaration. To do this, you must connect to the Electronic Office of the State Administration of Tax Administration on the Internet (https: //www.agencialtaritaria.gob.es) and, within the option of Taxes and Fees, through Procedures, Services and Procedures (Information and Registration), select the appropriate tax concept and the corresponding procedures for the procedure assigned to models 200 and 206.

4. Where the declaration has been submitted by electronic means, the taxpayers must accompany the declaration of any documentation, requests or manifestations of options not expressly provided for in the model declaration itself, in (a) the declaration is to be returned and the return by way of return is requested, in particular those referred to in points (a), (b), (c) and (d) of Article 2 (6) of that Order, and in cases where the declaration by that route has been lodged; cheque from the Banco de España, such documents, applications or demonstrations will be presented in the electronic registration of the State Tax Administration Agency, for which the declarant or presenter shall be connected to the electronic headquarters of the State Agency of Tax Administration on the Internet, electronic address https://www.agenciatributaria.gob.es and, within the option of Taxes and Fees, through Procedures, Services and Procedures (Information and Registration), select the appropriate tax concept and the processing of supplementary documentation which corresponds to the procedure assigned to the models.

5. Notwithstanding the foregoing, the taxable persons or the dominant companies or entities heading groups which are under the current account system in the field of taxation shall take account of the procedure laid down in the Order of 22 December 1999 laying down the procedure for the electronic filing of claims-settlements that generate debts or claims to be entered in the current account in the tax field.

Article 6. Time limit for the submission of models 200 and 220 of the corporate tax and non-resident income tax (permanent establishments and entities on the basis of the allocation of income from abroad) presence on Spanish territory).

1. In accordance with Article 136 (1) of the TRLIS, the model 200 of the Company Tax declaration as approved in Article 1 of this Order shall be submitted within 25 calendar days of the six calendar days following the end of the year. months after the end of the tax period.

Any taxable person whose period of return was initiated prior to the entry into force of this Order, in accordance with the provisions of the preceding paragraph, shall submit the declaration within 25 days. natural persons following the entry into force of the same Order, unless they chose to make the declaration using the models contained in Order HAP/864/2013 of 14 May 2013, which approved those applicable to the tax periods initiated between 1 January and 31 December 2012, in which case the time limit for filing shall be as set out in the previous paragraph.

2. In accordance with the provisions of Articles 21 and 38 of the recast of the Non-Resident Income Tax Act, the model 206 of the Income Tax declaration of non-residents (permanent establishments and entities in (a) a system of entrustment of income incorporated abroad with a presence in Spanish territory) shall be submitted within 25 calendar days following the six months following the end of the tax period.

Notwithstanding the foregoing, when in accordance with Article 20 (2) of the recast text of the Non-Resident Income Tax Act, the end of the period of tax by the end of the the activity of a permanent establishment or, otherwise, the disaffection of the investment on its day in respect of the permanent establishment, as well as in the cases where the transfer of the establishment takes place; permanent to another natural person or entity, those in which the central house transfers their residence, and when The holder of the permanent establishment must be present, the presentation of the declaration must be made in the first twenty calendar days of the months of April, July, October and January, taking into account the quarter in which one of the circumstances mentioned above which motivate the early termination of the tax period, the term being independent of the result of the self-validation to be submitted.

Likewise, entities in the system of entrustment of income constituted abroad with presence in Spanish territory, in the event that they cease in their activity, must present the declaration in the first twenty days calendar for the months of April, July, October and January, taking into account the quarter in which the cessation occurs.

The taxpayers referred to in this paragraph, the time limit for which the declaration has been initiated before the date of entry into force of this Order, shall be required to present the declaration within twenty-five days. natural persons following that date, unless they have chosen to present the declaration using the models and in accordance with the procedure contained in Order HAP/864/2013 of 14 May 2013, in which case the period of presentation will be in the first twenty calendar days of the months of April, July, October and January, taking into account the quarter in which any of the assumptions mentioned above occur.

3. In accordance with Article 82 (2) of the TRLIS, the model 220 declaration approved in Article 1 of this Order shall be submitted within the time limit for the declaration under the individual taxation system of the the parent company or group header entity.

Single end disposition. Entry into force.

This Order shall enter into force on 1 July 2014.

Madrid, 23 May 2014. The Minister of Finance and Public Administration, Cristobal Montoro Romero.

ANNEX I

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ANNEX II

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ANNEX III

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