Order HAC/1181/2003, of 12 May, laying down specific rules on the use of electronic signatures in tax relations by electronic, computer and telematic means with the State Agency Tax administration for the first time regulates electronic signature systems which, in accordance with current legislation, could be used by citizens in their relationship with the Agency.

Later, the final provision of Law 58/2003, of 17 December, General Tax, provides that, in the field of State competence, the Minister of Finance may issue the corresponding rules of development of tax measures and procedures to be carried out by electronic, computerised or telematic means and those relating to the means of authentication used by the tax authorities.

Law 11/2007, of June 22, of electronic access of citizens to Public Services, has in its article 13 that the Public Administrations will admit, in their relations by electronic means, systems of signature Electronic signatures, which are in conformity with the provisions of Law 59/2003 of 19 December, of Electronic Signature, and are suitable to guarantee the identification of the participants and, where appropriate, the authenticity and integrity of the documents electronic. The expression 'Administración Públicas' includes in the Law not only the public authorities, such as the General Administration of the State, but also the entities governed by public law which are linked or dependent on them, among which finds the State Tax Administration Agency. In addition, important rules are established regarding the identification and authentication of citizens, a concept defined by the law itself in a broad sense that includes natural and legal persons as well as entities without personality to which the legal system recognises autonomous legal capacity, such as the electronic identification of public administrations and the authentication of the exercise of its competence. In addition, account must be taken of certain provisions contained in the general rules of procedure and the procedures for the management and inspection of taxes and the development of the common rules of procedures for the application of taxes, approved by Royal Decree 1065/2007 of 20 July 2007, as well as the provisions of Royal Decree 1671/2009 of 6 November, which partially develops Law 11/2007, of 22 June, of electronic access of citizens to the Services Public.

It is therefore necessary to adapt the regulatory regulation of electronic signature systems accepted by the State Tax Administration Agency to the new regulatory framework.

Moreover, it is important to note that, in the Law 11/2007 of 22 June 2007, it is established as a general principle of application to electronic relations with citizens of proportionality, in which virtue only require security guarantees and measures appropriate to the nature and circumstances of the various formalities and actions.

It is also important to note that Article 21.3 of Law 11/2007, of 22 June, and Article 25 of Royal Decree 1671/2009 of 6 November 2009, for which this Law is partially developed, relate to a platform for verification of the status of revocation of all certificates admitted in the field of Public Administrations which will be freely accessible by all Departments and Administrations, all without prejudice to the fact that each Public administration may have the necessary mechanisms for the verification of the state of revocation and signature with the electronic certificates admitted in their field of competence.

Finally, the additional provision third of the aforementioned Law 59/2003 of 19 December, allows the issuing of electronic certificates to the entities without legal personality provided for in Law 58/2003, of December 17, General Tax, to the sole effects of its use in the tax area, in the terms established by the Minister of Finance. The development of this legal provision was carried out through Order EHA/3256/2004 of 30 September 2004, which, in line with the legal provision, provided that the regulated licences may only be used in communications and data transmissions by electronic, computer and telematics in the field of taxation. Article 15 (3) of Law 11/2007, of 22 June, states that electronic certificates issued to entities without legal personality, as provided for in Law 59/2003, of 19 December, of Electronic Signature, may be admitted by the General government in the terms that they determine. This ministerial order expressly maintains the validity of Order EHA/3256/2004, of September 30, cited above.

The regulatory enablement conferred on the Minister of Finance should be understood as conferred on the Minister of Finance and Public Administrations, in accordance with the provisions of Article 5 of Royal Decree 1823/2011 of 21 December 2011. the restructuring of the ministerial departments.

Consequently, and by virtue of the privileges I have conferred, and according to the Council of State, I have:

Article 1. Forms of identification and authentication.

1. The State Tax Administration Agency (hereinafter referred to as the Tax Office) shall admit in its relations by electronic means, in the terms laid down in this Ministerial Order, electronic signature systems which are in conformity with the Law 59/2003, of 19 December, of Electronic Signature and Law 11/2007, of June 22, of electronic access of citizens to the Public Services and regulations of development, and are suitable to guarantee the identification and authentication of citizens or public administrations and, where appropriate, the confidentiality of electronic communications and the authenticity, integrity and non-repudiation of electronic documents.

In particular, the Tax Agency shall observe the provisions of the Policy of Electronic Signature and Certificates of the General Administration of the State, published by Resolution of 29 November 2012, of the Secretariat of State of Public Administrations, pursuant to Articles 24 of Royal Decree 1671/2009 of 6 November 2009, for which Law 11/2007 is partially developed, of 22 June; 18 of Royal Decree 4/2010, of 8 January, for which it is regulated the National Interoperability Scheme in the field of the Electronic Administration, and 33 of the Royal Decree 3/2010 of 8 January, which regulates the National Security Scheme in the field of Electronic Administration.

2. In accordance with the principle of proportionality as set out in Article 4 of Law 11/2007 of 22 June 2007, the identification and authentication systems described in this Ministerial Order shall provide the appropriate security and security measures to be the nature and circumstances of the formalities and actions for which the use of those procedures is authorised.

3. The national electronic identity document and the advanced electronic signature systems based on electronic certificates which have been approved shall be accepted by the tax office, in accordance with the terms laid down in this Ministerial Order. admitted to the scope of the General Administration of the State, in accordance with Article 13.2.b) of Law 11/2007, of 22 June.

4. If the electronic certificates referred to in the preceding paragraph include limits of use, the value of the transactions for which they may be used or any other specific circumstance or attribute of the signatory establishing a restriction the tax-tax relations shall be rejected by the Tax Office, without prejudice to the following paragraph.

The admission of recognized certificates that include some of the limits, circumstances or attributes mentioned in the preceding paragraph taking into consideration their restrictions of use will require, upon request of the entity the certification service provider, the approval of the Presidency of the State Tax Administration Agency, in which the limits and the conditions under which such certificates will be accepted will be specified.

5. The verification of the status of revocation of all the certificates admitted shall be carried out using the services offered on the platform for the validation of electronic certificates and electronic signatures, the responsible body of which is the Ministry. of Finance and Public Administrations, in accordance with the provisions of Articles 21.3 of Law 11/2007 of 22 June 2007 and of Article 25 of Royal Decree 1671/2009 of 6 November 2009.

Article 2. Electronic identification of citizens and authentication of their actions.

1. Natural persons may, in any case, use electronic signature systems incorporated in the national identity document to be electronically related to the Tax Agency.

Natural persons, legal entities and entities with no legal personality may use electronic certificates recognised as a natural person, legal person and legal person to be electronically related to the tax office. entity without legal personality, respectively, as admitted in Article 1.3.

When Public Administrations are electronically related to the Tax Agency without exercising administrative functions or powers, they may use certificates of legal person, in the terms mentioned in the Article.

2. The tax office shall accept the recognised certificates of entity without legal personality which have been issued in accordance with the provisions of Order EHA/3256/2004 of 30 September 2004 laying down the terms in which they may be issued electronic certificates to entities without legal personality as referred to in Article 35.4 of Law 58/2003 of 17 December 2003, General Tax.

3. The acceptance of identification and authentication systems other than the advanced electronic signature referred to in Article 13.2.c) of Law 11/2007 of 22 June shall be carried out in accordance with the implementing provisions to which Article 11 of Royal Decree 1671/2009 of 6 November 2009.

4. The tax office may allow the identification and electronic authentication of citizens by public officials under the conditions laid down in Article 22 of Law 11/2007 of 22 June, and implementing regulations, as well as by the relevant collaboration agreements that may be concluded in this respect.

5. Citizens will also be able to interact electronically with the Tax Agency through social partners or representatives enabled or through proxies to act electronically on behalf of those, resulting in application the provisions of this ministerial order as regards the electronic identification and authentication systems used by these representatives.

Article 3. Identification and electronic authentication of Public Administrations.

1. The Public Administrations may use, in order to relate electronically with the Tax Agency, recognized certificates of electronic seal, as electronic signature system in their automated administrative action, in the terms Article 18 of Law 11/2007, of 22 June, and implementing legislation. To this end, information on the formalities for which the signature system is admitted shall be kept up to date at the Agency's electronic headquarters.

2. The tax office shall also accept the electronic signature systems of employees of a public administration based on the National Document of Electronic Identity, on recognized certificates of public employee, or on any other recognised certificate, for the identification and authentication of the exercise of the competence of the Public Administration, acting body or entity, when using electronic means, in the terms laid down in Article 19 of Law 11/2007, of 22 June, and implementing regulations, in relation to the formalities of the electronic seat for which such signature systems are supported. To this end, information on the formalities for which such signature systems are admitted shall be kept up to date in the Agency's electronic headquarters.

The Tax Agency may make such acceptance conditional upon the prior communication by each Public Administration of the authorized employees in each process or formalities to be electronically related to the Tax Agency. the identification and authentication system referred to in this paragraph.

Article 4. Electronic data exchange in closed communication environments.

The Tax Agency shall exchange data in closed environments for safe communication with full validity and effectiveness for the purposes of authentication and identification of issuers and receivers, as provided for in Article 20 of Law 11/2007 of 22 June, and implementing legislation and, where appropriate, established by the Convention.

Additional disposition first. Application in respect of procurement.

The identification and authentication of citizens and public administrations, in the actions and procedures in the procurement with the public sector carried out by the Tax Agency, will be governed by the provisions of the in particular in the procurement rules with the public sector and, in particular, as provided for in this Ministerial Order.

Additional provision second. Electronic invoicing.

The identification and authentication regime applicable to electronic invoices issued in the framework of the legal relations between suppliers of goods and services and the Public Administrations will be governed by the provisions of special character in Law 25/2013 of 27 December, of impulse of the electronic invoice and creation of the accounting record of invoices in the Public Sector, and its standards of development and, in addition, as foreseen in the present order ministerial.

Additional provision third. Acceptance of other electronic certificates.

On an exceptional and justified basis, electronic certificates not collected in the National Interoperability Scheme and in the policy of signature of the General Administration of the State may be accepted by the Tax Office. Their acceptance shall be subject to the making of adaptations to the IT systems of the tax office which enable their processing.

Additional provision fourth. Documents with secure verification code.

The provisions of this Ministerial Order are without prejudice to the acceptance by the Tax Agency of documents that are subject to verification through a secure code of verification.

Additional provision fifth. Intranet.

Communications that are made through direct access to the services of the Intranet of the Tax Agency, by public employees of other agencies, will be governed by their specific regulations.

Additional provision sixth. Regulatory referrals.

References made in any of the rules to Order HAC/1181/2003 of 12 May 2003 laying down specific rules on the use of electronic signatures in tax relations by electronic means, IT and telematics with the State Tax Administration Agency shall be construed as being made to this ministerial order.

First transient disposition. Procedures in progress.

Applications for the admission of electronic certificates by certification service providers directly to the Tax Agency, which are in the process of entry into force of the present Ministerial order, will be transferred ex officio to the competent bodies of the Ministry of Industry, Energy and Tourism.

Second transient disposition. Certificates in force.

Electronic certificates accepted by the Tax Agency in accordance with the provisions of Order HAC/1181/2003 of 12 May 2003 laying down specific rules on the use of electronic signatures in relations Tax by electronic, computer and telematic means with the State Tax Administration Agency shall maintain its validity and effectiveness, provided that the certification service provider is included in the Certified certification service providers published by the Ministry of Industry, Energy and Tourism, subject to the provisions of this ministerial order.

Those certificates which do not comply with the above paragraph shall be adapted to the provisions of this Ministerial order within the maximum period of six months from the date of entry into force of those certificates. shall not be admitted by the Tax Office.

Single repeal provision. Regulatory repeal.

The following rules are repealed:

1. Order HAC/1181/2003 of 12 May 2003 laying down specific rules on the use of electronic signatures in tax relations by electronic, computer and telematic means with the State Agency Tax Administration.

2. Aquellas other provisions of equal or lower rank that object to what is established in this ministerial order.

Single end disposition. Entry into force.

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

Madrid, May 9, 2014.-The Minister of Finance and Public Administration, Cristobal Montoro Romero.