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

Royal Decree 263/1996 of 16 February, which regulates the use of electronic, computer and telematic techniques by the General Administration of the State ("Official State Gazette" of 29), addresses the development of Article 4 (1) of that Article, with the aim of defining, within the scope of the General Administration of the State, the guarantees, requirements and assumptions for the use of electronic, computer and telematic techniques.

The regulation of the Income Tax of the Physical Persons is mainly contained in Law 40/1998 of 9 December of the Tax on the Income of Physical Persons and Other Tax Rules ("Official Journal of the European Union"). State "of 10), and in the Regulation of that Tax, approved in the sole article of Royal Decree 214/1999, of 5 February (" Official State Gazette " of 9).

Article 79.5 of the Law provides that the Minister of Economy and Finance will establish the assumptions and conditions for the presentation of the statements by telematic means.

On the other hand, article 59.4 of the said Regulation of the Income Tax of the Physical Persons, in the wording given to it by Royal Decree 1968/1999, of 23 December ("Official State Gazette" of 30), determines the Minister for Economic Affairs and Finance shall approve the models for the declaration and establish the form and time limits for their submission, as well as the assumptions and conditions for the submission of the declarations by telematic means. It also provides that the Minister for Economic Affairs and Finance may, for justified reasons, establish special time limits for a particular class of taxpayers or for those territorial areas to be identified.

The regulation of the Tax on Heritage is basically contained in Law 19/1991, of 6 June, of the Tax on Heritage ("Official State Gazette" of 7). Article 38 of the Law provides that the tax declaration will be made in the form, deadlines and forms established by the Minister of Economy and Finance.

The Order of March 12, 2001 ("Official State Gazette" of 14) approves the models for the declaration of the Income Tax on the Physical Persons and the Tax on Heritage for the Year 2000, and determines the place, form and time limits for the presentation of the same.

On the other hand, article 96 of the General Tax Law mentions among the aspects to which social collaboration can be referred to the telematic presentation of declarations, communications and other tax documents. For its part, the final provision of Law 50/1998, of 30 December, of Fiscal, Administrative and Social Order Measures ("Official State Gazette" of 31), authorizes the Minister of Economy and Finance to establish, by means of Order, the assumptions and conditions in which the taxpayers and the entities included in the social partnership referred to in Article 96 of the General Tax Law may submit by telematic means declarations, communications, statements-settlements, autoliquidations or any other documents required by the tax rules.

In this regard, Article 64 of the Tax Regulation on the Income of Physical Persons establishes the way in which the State Tax Administration Agency will be able to make effective the external collaboration in the presentation and management of statements and communications. Paragraph 4 of that Article states that the order of the Minister for Economic Affairs and Finance shall lay down the conditions and conditions in which the entities which have concluded the agreements referred to in paragraph 1 of the Article may submit by telematic means statements, communications, statements-settlements or any other documents required by the tax law, representing third parties, as well as other persons or entities access to such a system of presentation by telematic means on behalf of third parties persons.

For your part, in the third provision of this Order the participation of the Notaries in the functions of identification of those interested in the procedure of obtaining the certificate of user is contemplated, by This is the case for which the Ministry of Justice has been favourably informed on the matter of its field of competence.

Furthermore, following the considerable increase in the number of statements submitted by telematics during the previous financial year and its extension to other models of declarations, it has been considered appropriate to maintain the general guidelines of this presentation system.

All the previous ratings conferred on the Minister of Economy and Finance, at present, in accordance with the provisions of Article 2 of Royal Decree 557/2000 of 27 April, of restructuring of the Departments Ministerial ("Official State Gazette" of 28), they should be understood as the Minister of Finance.

Consequently, and making use of the authorizations I have granted, I have:

First. Scope of application of the system of telematic presentation of income tax declarations of the Physical Persons and of the Tax on the Heritage.

One. The telematic presentation of the income tax returns of the physical persons may be made by the taxpayers referred to in the first paragraph of the Order of 12 March 2001, for which the models of the Declaration of the Income Tax of the Physical Persons and the Tax on the Heritage for the year 2000, and determine the place, form and time limits for the presentation of the same.

However, they will not be able to make the telematic presentation of the statement:

1. Taxpayers who are required to accompany the declaration with any documents, requests or manifestations of options not expressly provided for in the official declaration models themselves.

In particular, they may not make the telematic presentation of the declaration the contributors who are required to accompany the declaration with the documents indicated in number three of the sixth paragraph of the Order of 12 March 2001, or, in cases where the declaration is to be returned, those who request the return by means of a cross-check or a nominee from the Banco de España.

2. The telematic transmission of the Income Tax declaration of the Physical Persons may not be carried out in the following cases:

Contributors who must relate in their statement more than 12 descendants or more than four ascendants.

Taxpayers who obtain returns from more than two activities of the same nature (commercial, non-commercial or professional) under normal or simplified direct estimation.

Taxpayers who obtain returns from more than two activities of the same nature (commercial, non-commercial or professional) under normal or simplified direct estimation, carried out by entities under allocation of income from which the taxpayer is a partner, a community member or a participant.

Taxpayers who obtain returns from more than four business activities (other than agricultural, livestock and forestry) under objective estimation, taking into account both those carried out directly by the (a) a tax on the income of the taxpayer, such as those made by entities on the basis of income allocation.

Taxpayers who obtain returns from more than four agricultural, livestock and forestry activities under objective estimation, computing both those made directly by the taxpayer and those made by entities on the basis of income allocation which are attributed to the taxpayer.

Contributors who develop economic activities included in the objective estimation regime and are authorised to reduce the signs, indices or modules that proceed under the provisions of point 2 of the Article 35.4 of the Income Tax Regulation of the Physical Persons.

Taxpayers who have more than three imputations of income derived from participation in collective investment institutions constituted in tax havens.

Taxpayers who are required to declare more than three charges under tax transparency.

Taxpayers who have more than one imputation of income on the assignment of image rights or who have to relate more than one declarant to that item.

Taxpayers with property gains and losses arising from transmissions or repayments of shares or stakes in more than 16 collective investment institutions.

Taxpayers with more than 15 profits and property losses in any of the items listed on pages 8 and 9 of the declaration model.

Contributors, professional and high level athletes, who have made contributions to the Mutual Social Welfare Mutual Social Security of professional athletes.

The above limits apply to both individual and joint taxation.

Two. The telematic presentation of the declarations of the Tax on Heritage may be made by the taxable persons referred to in the third paragraph of the Order of 12 March 2001.

However, the telematic presentation of the declaration may not be made by taxable persons who exceed the number of goods, rights or debts listed below in the corresponding headings of the model Declaration (D-714):

1. Goods and rights:

A) Real estate of an urban nature:

A. 1 Usual housing: 1.

A. 2 Other urban buildings: 20.

B) Real estate of a rustic nature: 20.

C. 1 Goods and rights not exempt from business and professional activities (other than real estate): 13.

C. 2 Non-exempt real estate affected by business and professional activities: 12.

D) Goods and rights exempt from business and professional activities: 13.

E) Deposits in current account or savings, in view or term, financial accounts and other types of impositions in account: 15.

F) Securities representing the transfer to third parties of own capital:

F. 1 Public debt, bonds, bonds and other securities traded on organized markets: 15.

F. 2 Certificates of deposit, promissory notes, bonds, bonds and other equivalent securities not traded on organized markets: 14.

G) Non-exempt securities representative of equity participation of any type of entity:

G. 1 Shares and participations in collective investment institutions, negotiated in organized markets: 12.

G. 2 Shares and shares in any legal entity, negotiated in organized markets: 18.

G. 3 Shares and participations in collective investment institutions, not negotiated in organized markets: 13.

G. 4 Shares and shares in any legal entity, not traded on organized markets: 10.

H) Exempt securities representing participation in the own funds of legal entities:

H. 1 Shares and participations exempt in legal entities, negotiated in organized markets: 5.

H. 2 Shares and units exempt in legal entities, not negotiated in organized markets: 5.

I) Life insurance: 5.

J) Time and life time: 5.

K) Jewels, suntuary skins, vehicles, boats and aircraft: 13.

L) Objects of art and antiques: 9.

M) Real rights of use and enjoyment: 8.

n) Administrative concessions: 6.

O) Rights derived from intellectual and industrial property: 5.

P) Contractual options: 5.

Q) Other goods and economic content rights: 12.

2. Deductible debts: 13.

Three. Persons or entities authorized to submit statements on behalf of a third party, in accordance with the provisions of the seventh paragraph and the second and third provisions of the Order of 21 December 2000, laying down general conditions and the procedure for the telematic presentation via the Internet of the declarations corresponding to the models 117, 123, 124, 126, 128, 216, 131, 310, 311, 193, 198, 296 and 345 ('Official State Gazette ' of 28) may make use of that right in respect of statements of the Income Tax of the Physical Persons.

Four. From 30 April 2002, the telematic presentation of the income tax return for the physical persons and the income tax for the year 2000 cannot be carried out.

The submission of these declarations must be made by means of the corresponding form of form.

Second. General conditions for the telematic presentation of the declarations of the Income Tax of the Physical Persons and the Tax on the Heritage.

One. Requirements for the telematic presentation of income tax declarations of the Physical Persons and the Tax on the Heritage. The telematic presentation of the declarations will be subject to the following conditions:

1. The declarant must have a tax identification number (NIF).

In the case of a joint declaration made by both spouses, both spouses must have the respective tax identification number (NIF).

2. The declarant must have an X.509.V3 user certificate issued by the National Mint and Timbre-Real Casa de la Moneda in the browser, in accordance with the procedure set out in Annexes III, VI and VII of the Order of 24 April 2000 laying down general conditions and the procedure for the telematic presentation of declarations of the Income Tax of the Physical Persons ("Official State Gazette" of 29), and in Annex II to this Order.

In the case of a joint declaration made by both spouses, both spouses must have obtained the corresponding X.509.V3 user certificate issued by the National Mint and Currency Factory.

3. If the presenter is a person or entity authorized to file statements representing third parties, you must have your X.509.V3 user certificate issued by the National Factory installed in your browser de Moneda y Timbre-Real Casa de la Moneda, in accordance with the procedure laid down in Annex III of the Order of 24 April 2000.

4. To carry out the telematic presentation of the Income Tax declaration of the Physical Persons and the declaration of the Tax on the Heritage, a program of assistance must be used in advance to obtain the file with the statement to be transmitted.

This aid program may be the parent program for the Income Tax declaration of the Physical Persons or for the Declaration of the Tax on the Heritage of the Year 2000, developed by the State Agency Tax Administration, or another that gets a file with the same format.

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

Two. Concurrency of the income and the telematic presentation of the declaration. -In the case of declarations to be entered, the telematic transmission of the declaration must be carried out on the same date as the income resulting from the declaration takes place.

However, in the event of technical difficulties preventing the telematic transmission of the declaration on the same date on which the entry takes place, such telematic transmission may be carried out. until the second working day following the day of entry.

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

Third. Procedure for the telematic presentation of the declarations of the Income Tax of the Physical Persons and the Tax on the Heritage.

One. In case of declarations to be entered, the procedure to be followed for submission shall be as follows:

1. The declarant shall be placed in communication with the collaborating entity by means of telematics or by going to its offices, or by personating in the deposit entity that provides the cash service in the Delegation or Administration of the State Tax Administration Agency, in whose constituency the tax domicile is the taxpayer, to make the corresponding income and to provide the following data:

NIF of taxpayer or taxable person (nine characters).

The four letters printed on the identifying label for the declarant.

Fiscal year (last two digits).

Period = 0A (zero A).

Return or Return Document = 100.

Income Document = 714.

Type of self-validation = "I" Income.

Amount to enter (must be greater than zero).

Option 1: No fractional payment.

Option 2: If you split the payment and do not house the second term.

Option 3: If you split the payment and if you are home to the second term, under the conditions set out in the fifth section of this Order.

Administration Code.

The contributing entity, after accounting for the amount, will assign to the taxpayer a full reference number (NRC) that will generate informatically via a cryptographic system that uniquely relates the NRC to the amount to be entered.

At the same time, it shall transmit or deliver, in the form of data transmission, a receipt containing at least the data set out in Annex I to this Order.

2. The declarant, after the previous operation and obtained the corresponding NRC, shall be placed in communication with the State Agency of Tax Administration through the Internet or any other equivalent means allow the connection, in the address:

https://aeat.es. Once the tax concept is selected and the file with the statement to be transmitted will introduce the NRC supplied by the contributing entity.

3. Next, you will proceed to transmit the declaration with the digital signature, generated by selecting the X.509.V3 user certificate issued by the National Mint and Timbre-Real Casa de la Moneda and previously installed in the browser for this purpose.

In the case of a joint declaration for the Income Tax of the Physical Persons formulated by both spouses, you must also select the certificate corresponding to the spouse, in order to also generate the signature of the latter.

If the presenter is a person or entity authorized to file statements representing third parties, a single signature, corresponding to his or her certificate, will be required.

4. º If the declaration is accepted, the State Tax Administration Agency will return the data from the income or return document (model 100) or the income document (model 714) validated with a code. 16-character electronic, in addition to the date and time of the presentation.

In the event that the presentation is rejected, the data in the entry or return document (model 100) or the entry document (model 714) and the description of the errors detected will be shown on screen. In this case, the same should be done with the help program with which the file was generated or repeating the presentation if the error was caused by another reason.

The presenter must print and retain the accepted statement as well as the return or return document (model 100) or the entry document (model 714) duly validated with the corresponding electronic code.

Two. If the result of the declaration is negative, (Tax on the Income of the Physical Persons and the Tax on the Heritage), with request for return or waiver of the return (Tax on the Income of the Physical Persons), as follows:

1. The declarant shall be placed in communication with the State Agency of Tax Administration through the Internet or any other equivalent means that permits the connection, in the address: https://aeat.es.

You will select the tax concept and file with the statement to be transmitted.

2. Next, you will proceed to transmit the declaration with the digital signature, generated by selecting the X.509.V3 user certificate issued by the National Mint and Timbre-Real Casa de la Moneda and previously installed in the browser for this purpose.

In the case of a joint declaration for the Income Tax of the Physical Persons formulated by both spouses, you must also select the certificate corresponding to the spouse, in order to also generate the signature of the latter.

If the presenter is a person or entity authorized to file statements representing third parties, a single signature, corresponding to his or her certificate, will be required.

3. If the declaration is accepted, the State Tax Administration Agency will return the data from the income or return document (model 100) or the income document (model 714) validated with a code. 16-character electronic, in addition to the date and time of the presentation.

In the event that the presentation is rejected, the data in the entry or return document (model 100) or the entry document (model 714) and the description of the errors detected will be shown on screen. In this case, the same should be done with the help program with which the file was generated or repeating the presentation if the error was caused by another reason.

The presenter must print and retain the accepted statement as well as the return or return document (model 100) or the entry document (model 714) duly validated with the corresponding electronic code.

Fourth. Deadline for the telematic presentation of the declarations of the Income Tax of the Physical Persons and the Tax on the Heritage.

One. The telematic presentation of the income tax declarations of the physical persons, as well as, where appropriate, the income of the corresponding tax liability, shall be made within the period from 2 May to 20 June 2001, both inclusive, without prejudice to the second subparagraph of point 2 of the second subparagraph, in respect of the telematic transmission of the declaration.

By way of derogation from the foregoing paragraph, the telematic presentation of the declarations for the Income Tax of the Physical Persons with the right to return and those in which the same shall be waived shall be be made within the period from 2 May to 2 July 2001, both inclusive.

Two. The taxable persons who carry out the telematic presentation of the declaration of the Tax on the Heritage and are obliged to present the income tax return of the Physical Persons, must submit it within the same period of time In accordance with the provisions of the fifth paragraph of the fifth paragraph of the Order of 12 March 2001, it does not, in this case, have to be presented in conjunction with the statement of the Income Tax of the Physical Persons.

In those cases where there is no obligation to file a statement of the Income Tax of the Physical Persons, the declaration of the Tax on the Heritage will be presented in the period from May 2 to on 2 July 2001, inclusive.

The above paragraphs are without prejudice to the provisions of the second subparagraph of paragraph 2 of the second subparagraph in respect of the telematic transmission of the declaration.

Fifth. Second-term domicile. -When the taxpayers present the income tax return of the physical persons by means of telematics and, in addition to the amount of the income of the quota resulting from their self-validation, they opt for for the purposes of the second term, it shall be the State Tax Administration Agency that communicates that address to the contributing entity identified by the taxpayer in the income or return document.

Subsequently, the contributing entity shall transmit to the taxpayer supporting the income made, in accordance with the specifications set out in Annex IV of the Order of 12 March 2001 approving the Declaration of the Income Tax of the Physical Persons and the Tax on the Heritage for the year 2000, and determine the place, form and time limits for the presentation of the same, which will serve as an evidence of income carried out at the Treasury.

Sixth. Place of presentation and entry of the declaration of the Tax on Heritage. -Taxpayers who carry out the telematic presentation of the Income Tax declaration of the Physical Persons and who are obliged to declare by the The tax on the property does not opt for its telematic presentation, they must present the declaration of this last tax in the places listed in the number 2 of the seventh section of the Order of March 12, 2001, if the result of the declaration is positive, or directly, or by registered post, before the Delegation or Administration of the State Tax Administration Agency corresponding to the tax domicile of the declarant, if the result is negative.

Seventh. Cooperation agreements or agreements.-The procedure and conditions for the subscription of agreements or collaboration agreements so that the entities included in the tax management collaboration can present by means of telematics declarations on behalf of third parties, provided for in the seventh paragraph and in the second and third provisions of the Order of 21 December 2000 laying down general conditions and the procedure for the telematic presentation via the Internet of the declarations corresponding to the models 117, 123, 124, 126, 128, 216, 131, 310, 311, 193, 198, 296 and 345.

Additional disposition first.

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

Additional provision second.

X.509.V3 certificates issued by the National Mint and Timbre-Real Casa de la Moneda under the tax rules, prior to the entry into force of this Order, will be valid, provided that they are are in force for the purposes of the telematic presentation of the declarations of the Tax on the Income of the Physical Persons and the Tax on the Heritage that are contemplated in this Order.

Notwithstanding the foregoing, the certificates issued by the National Mint and Timbre-Real Casa de la Moneda pursuant to the provisions of the seventh paragraph and the first provision of the Order of 13 April 1999, laying down the general conditions and the procedure for the telematic presentation of income tax declarations of the Physical Persons ("Official State Gazette" of 19), may not be used for the telematic presentation on behalf of third parties of the tax declaration on the Heritage.

Additional provision third.

The identification function referred to in point 2 (c) of Annex III to the Order of 24 April 2000 laying down the general conditions and the procedure for the telematic presentation of Statements of the Tax on the Income of the Physical Persons, may also be made by appearance before Notary.

In these cases, once the identification has been made, the person concerned shall sign the model of the application for a certificate set out in Annex II to this Order, as well as the conditions of use. The copies for the National Mint and Timbre-Real Casa de la Moneda and for the State Agency of Tax Administration of the model of application of the certificate will be sent by the Notaries to the Directorate General of Records and Notaries who, in turn, will transfer the same to the State Tax Administration Agency. For its part, the State Agency of Tax Administration will forward to the National Mint and Timbre-Real Casa de la Moneda the corresponding copy.

Additional provision fourth.

A new paragraph 5a is added to Annex VI of the Order of 24 April 2000 laying down general conditions and the procedure for the telematic presentation of income tax returns Natural Persons, with the following wording:

" 5 bis. The identification and registration function may be performed by other public administrations, prior to the formalization of a collaboration agreement with the National Currency and Timbre Factory-Real Casa de la Moneda and the State Agency of Tax administration and once it has been found that the procedures for identifying and issuing the certificate by the Administration concerned have an adequate level of safety. "

Additional provision fifth.

Paragraph 13 of Annex VI to the Order of 24 April 2000 laying down general conditions and the procedure for the telematic presentation of income tax returns for natural persons it is worded as follows:

"May request the issuance of certificates of ownership of legal persons or entities their legal representatives or persons who credit a special power of representation for this purpose."

Single end disposition.

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

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

Madrid, 10 April 2001.

MONTORO ROMERO

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

ANNEX I

Minimum data to include in receipt

Date of operation:

Entity and Branch Code: XXXXXXXX Concept:

Tax on the Income of Physical Persons.

Heritage Tax.

Exercise:

Account Identification (CCC):

(When cash income is not to be filled in this field.)

Taxpayer or taxable person's identification:

NIF: XNNNNNNNNX Letters printed on the identifying label: LLLC Last Name and Name:

Amount:

NRC assigned to revenue:

NRC to replace:

(This field will be completed in the case of previous NRC override and replacement with a new one.)

Legend: "This receipt will have the effect of releasing the Public Treasury under the General Tax Collection Regulation."

Note: The income of the debt does not exempt from the obligation to file the declaration.

ANNEX II

(SEE IMAGES, PAGES 13878 TO 13884)