Law 55/1999, of 29 December, of Fiscal, Administrative and Social Order Measures, introduces various changes of varied nature in the field of the Tax on Societies, concerning the temporary imputation in the tax base of income from certain life insurance, the introduction of new assumptions for the completion of the tax period, the new regulation of deductions for scientific research activities and technological innovation and by investments made in goods of the active material intended for protection of the environment, the system of fiscal transparency, the special arrangements for mergers, divisions, contributions of assets and exchange of securities, the tax regime of Cooperatives and the creation of tax benefits " Salamanca Capital European Culture 2002 ". Of all these, they deserve to be highlighted, so they affect the settlement of the tax and its corresponding reflection in the models of declaration-liquidation, the relative to the conclusion of the tax period, to the new configuration of the Deduction for activities of scientific research and technological innovation and the creation of the tax benefits "Salamanca European Capital of Culture 2002".

The second paragraph of Article 3 of Law 55/1999 adds two new letters to the second paragraph of Article 24 of Law 43/1995 of 27 December 1995 on the Tax on Societies, in which new cases of conclusion of the tax period. In particular, it is established that the tax period shall end when the legal form of the entity is processed, and that does not apply to the corporate tax of the resulting entity or the modification of the type of taxation of the entity or the application of a special tax system.

In addition, the third paragraph of Article 3 of the Law 55/1999 provides new wording to Article 33 of Law 43/1995, which regulated the deduction for carrying out research and development activities.

With this amendment the concept of technological innovation is introduced in the field of this deduction, the percentages of the deduction to be applied and the joint limit (from 35 to the 45 per 100) provided for deductions to encourage the performance of certain activities.

Likewise, the additional provision of Law 55/1999 provides for a number of benefits applicable to "Salamanca Capital of European Culture 2002", among which is a deduction in the full tax on Companies for investments that are made in compliance with the plans and programs of activities related to this event, prior recognition by the Tax Administration of the right to enjoy this tax incentive.

On the other hand, the Royal Decree-Law 2/2000 of 23 June, amending Law 19/1994, of 6 July, amending the Economic and Fiscal Regime of the Canary Islands and other tax rules, has affected the scope of the tax on Companies, establishing reduced rates of excise duty, variable between 1 per 100 and 5 per 100 for the entities of the Special Area of the Canary Islands, applicable to that part of the tax base corresponding to the transactions that these entities perform material and effectively in the geographical scope of the Zone.

addition, Law 6/2000 of 13 December, approving urgent fiscal measures to stimulate family savings and small and medium-sized enterprises, has made a number of changes in the field of tax on the environment. Companies such as the extension of the scope of the special scheme for small-scale enterprises, the increase in the percentage of depreciation of assets which are the subject of reinvestment in small-scale undertakings, the extension of the deduction for staff training expenditure to the expenditure incurred by the the purpose of having employees used in the use of new technologies, the extension of the time limit for the application of deductions not practised in the exercise itself, arising from activities of scientific innovation or technological innovation or for the promotion of information and communication technologies, the reduction to one year of the time limit for the bonus of capital gains made by companies and capital-risk funds and the new arrangement of the scheme of the institutions of the holding of foreign securities. In addition, they deserve to be noted for their impact on the tax-liquidating scheme, the new deduction in the full quota for the promotion of new technologies by small-scale enterprises, the adoption of measures for to avoid international double taxation, the deduction for the introduction of foreign companies and the extension of the time limit for the calculation of certain deductions to avoid double taxation.

Thus, Article 3 of Law 6/2000 adds a new Article 33a in Law 43/1995, in which the companies with reduced size are recognized the right to a deduction of 10 per 100 of the investments and expenses of the period (a) the promotion of information and communication technologies in the field of information technology.

Also, Article 26 of Law 6/2000 incorporates two new Articles 20a and 20b in Law 43/1995, which introduce an exemption for income from business activities carried out abroad to through subsidiaries or through permanent establishments. This exemption method will replace the previous system of deduction in quota.

On the other hand, Article 29 of Law 6/2000 has added an article 20c in Law 43/1995, which has introduced the deduction for investments for the implementation of companies abroad. This amendment implies that the amount of the investments actually made in the financial year for the acquisition of shares in the own funds of non-resident companies on Spanish territory is deductible in the taxable amount. which grant the majority of voting rights. Subsequently, the amounts deducted shall be integrated into the tax base by equal parts in the tax periods concluded in the following four years.

The amendments carried out by Royal Decree-Law 2/2000 and Law 6/2000, mentioned above, have effects for the tax periods beginning on 25 June 2000.

The approval of Royal Decree-Law 10/2000 of 6 October, of urgent measures to support the agricultural, fisheries and transport sectors, has expanded in the framework of the Corporate Tax, the scope of the deduction for investments in investments made in navigation and location systems for satellite vehicles and for investments in access platforms for disabled persons or for wheelchair-fixing anchorages, incorporated in vehicles public transport of passengers by road. These changes have effects for the tax periods that begin from the entry into force of the Royal Decree-Law 10/2000.

All these modifications, plus those arising out of the company's own liquidation of the Company Tax, fundamentally by the application in the time of the deductions with percentage limits in the full quota of the (i) tax, require that the appropriate adjustments be made to the models for the declaration of this tax.

With regard to the different models of the declaration adopted, it has been considered appropriate to maintain the criteria for the use of the models 200, 201 and 220 contained in the Order of 22 March 2000 ("Official Journal"). ' 28), which approved the declaration-settlement models applicable to the tax periods initiated between 1 January and 31 December 1999.

In addition, it should be noted as a novelty in the model of declaration 200 that is approved in this Order, the configuration in the form of a list of the profit and loss account of the accounting states of the insurance companies, which are included in the said model of declaration, adapting such a configuration to the one contemplated in Royal Decree 2014/1997 of 26 December, approving the Plan of Accounting of the insurance entities and rules for the formulation of the accounts of the groups of insurance institutions ("Official State Gazette" of 30).

Also, it is necessary to make appropriate adaptations in the models of the payments broken down to account of the Corporate Tax and the Income Tax of non-residents (permanent establishments) that must to be carried out during the year 2001, so that taxable persons and taxpayers for these taxes can, in time and form, fulfil the obligation to make such income in accordance with the provisions of Article 38 of Law 43/1995 and Article 22 of Law 41/1998 of 9 December of the Income Tax of Non-Residents and Standards Tax, and in accordance with Article 62 of Law 54/1999, of 29 December, of General State Budgets for the year 2000, for those taxable persons and taxpayers whose tax period has been initiated in 2000 and ends within In 2001, and in Article 61 of Law 13/2000 of 28 December 2001, the General Budget of the State for the year 2001, for those taxable persons and taxpayers whose tax period has been initiated or started in 2001.

Likewise, and in order to facilitate compliance with tax obligations to taxpayers, the general conditions and the procedure for the filing of the filing are laid down in this Order. telematic of the declarations corresponding to the models 201, 202 and 222.

The sole final provision of the Company Tax Regulation, approved by Royal Decree 537/1997 of 14 April ("Official State Gazette" of the 24; correction of errors of 5 June), enables the Minister to Economics and Finance for:

(a) Approve the model of declaration for the Company Tax and determine the places and form 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 documents or supporting documents to accompany the declaration.

d) Approve the fractional payment model and determine the location and form of presentation of the payment.

e) Approve the model of information to be provided by companies in the form of tax transparency.

Article 20 of Law 41/1998 enables the Minister of Economy and Finance to determine the form and place in which permanent establishments are to present the corresponding declaration, as well as the documentation that must accompany it. The second final provision of this same Law enables the Minister of Economy and Finance to approve the models of declaration and payments on account of this tax, to establish the form, place and time limits for their presentation, as well as for to establish the assumptions and conditions of submission of such cases by telematic means.

Article 33 of Law 46/1998 of 17 December on the introduction of the euro gives the Minister of Economy and Finance the power to approve the models of declarations and self-approval in euro, and Article 5 of the Royal Decree On 23 December 1999, the Commission adopted a proposal for a Council Directive on the introduction of the euro during the transitional period ("Official State Gazette" of 30), which sets out the requirements for the introduction of the euro. agreement with the specific rules of each tribute, for their use.

Law 66/1997, of 30 December, of Fiscal, Administrative and Social Order Measures, in its fifth final provision, authorizes the Minister of Economy and Finance to determine, by Order, the assumptions and conditions in which the that large companies will have to submit their declarations, statements, statements, self-actions or any other documents required by the tax rules by means of telematic means.

The final provision of Law 50/1998, of December 30, of Fiscal, Administrative and Social Order Measures, authorizes the Minister of Economy and Finance to determine, through Order, the assumptions and conditions in small and medium-sized enterprises may submit their declarations, statements, statements, self-actions or any other documents required by the tax law, by means of telematic means, with the understanding of small and medium-sized enterprises undertakings not included in the definition of large undertakings for the purposes of the tax on the Added Value.

Moreover, the second provision of Law 50/1998 allows the Minister for Economic Affairs and Finance to determine, by way of order, the assumptions and conditions in which the taxpayers and the entities included in the social partnership in the tax administration referred to in Article 96 of the General Tax Law, may submit by telematic means declarations, statements-settlements, self-accounts or any other documents required by the tax rules.

In this regard, Article 55a of the Companies Tax Regulation, introduced by Royal Decree 3472/2000 of 29 December 2000 (Official State Gazette of 30), provides for the way in which the administration The tax authorities will be able to make effective social collaboration in the presentation of declarations for this tax. In paragraph 4 of that Article, it is determined that, by Order of the Minister of Finance, the cases and conditions under which the entities which have concluded the agreements referred to in paragraph 1 of the Article may be established shall be laid down. submit by telematic means declarations, statements-settlements or any other documents required by the tax law, representing third parties.

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 2000 ("Official State Gazette" of 28). Restructuring of the ministerial departments should be understood as the Minister of Finance.

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

First.-Approval of the models in pesetas and in euros of declaration-liquidation of the Tax on Societies and the Income Tax of non-residents (permanent establishments).

One. The declaration-settlement models are approved in pesetas of the Company Tax and the Income Tax of non-residents (permanent establishments) and their documents of income or return and return envelopes, for the periods Tax on the tax on the tax on the tax on the income

the other

(a) Declarations-liquidations for the Company Tax and the Non-Resident Income Tax (permanent establishments):

Model 200: Statement-settlement of the Company Tax and Non-Resident Income Tax (permanent establishments), as set out in Annex I to this Order.

Model 201: Simplified Declaration-Settlement of the Company Tax and Non-Resident Income Tax (permanent establishments), as set out in Annex II to this Order.

Each of these models consists of one copy for the Administration and one for the declarant.

b) Income or return documents:

Model 200: Document of income or return of the Company Tax, which is listed in Annex I of this Order.

Model 201: Document of Income or Return of Corporate Tax, which is set out in Annex II of this Order.

Model 206: Income tax or non-resident income tax refund (permanent establishments), set out in Annexes I and II of this Order.

Each of the return or return documents consists of one copy for the Administration, one for the declarant and one for the entity-data processing entity.

c) Return Overcomes:

Return on model 200, shown in Annex I of this Order.

Return on model 201, shown in Annex II of this Order.

On return of the Model 201 Aid Program, set out in Annex II of this Order, for statements generated by the printing module prepared by the State Tax Administration Agency.

Two. The models of the declaration-settlement in euro of the Company Tax and the Income Tax of non-residents (permanent establishments) and the documents of return or return and the return envelopes, for the periods are approved Tax on the tax on the tax on the tax on the income

the other

(a) Declarations-liquidations for the Company Tax and the Non-Resident Income Tax (permanent establishments):

Model 200: Statement-settlement of the Company Tax and Non-Resident Income Tax (permanent establishments), as set out in Annex III to this Order.

Model 201: Simplified Declaration-Settlement of the Company Tax and Non-Resident Income Tax (permanent establishments), as set out in Annex IV to this Order.

Each of these models consists of one copy for the Administration and one for the declarant.

b) Income or return documents:

Model 200: Document of Income or Return of the Company Tax, which is set out in Annex III of this Order. The number of supporting documents to be included shall be a sequential number, the first three digits of which correspond to code 204.

Model 201: Document of income or return of the Company Tax, which is set out in Annex IV of this Order. The number of supporting documents to be included shall be a sequential number, the first three digits of which correspond to code 205.

Model 206: Income tax or non-resident income tax refund (permanent establishments), set out in Annexes III and IV of this Order. The number of supporting documents to be included shall be a sequential number, the first three digits of which correspond to code 209.

Each of the return or return documents consists of one copy for the Administration, one for the declarant and one for the entity-data processing entity.

c) Return Overcomes:

Return on model 200, shown in Annex III of this Order.

Return on model 201, shown in Annex IV of this Order.

On return of the Model 201 Aid Program, set out in Annex IV of this Order, for statements generated by the printing module prepared by the State Tax Administration Agency.

Three. The models 200, which are listed as Annexes I and III to this Order, are applicable, in general, to all taxable persons in the Company Tax and to all taxpayers for the Income Tax of non-residents. (permanent establishments) obliged to submit and subscribe to the declaration for any of these taxes and their use is compulsory for those who cannot use the model 201.

Four. Notwithstanding the foregoing, taxable persons or taxpayers may use models 201, which are listed as Annexes II and IV to this Order, provided that they meet the following requirements:

(a) That they are not obliged during 2001 to the filing of statements-settlements with monthly periodicity for the Value Added Tax and for withholding tax on the Income Tax of the Physical Persons, Corporation tax or non-resident income tax, having not exceeded its volume of transactions, calculated in accordance with the provisions of Article 121 of Law 37/1992 of 28 December 1992 on the value added tax, amended by Article 6 (12) of Law 55/1999 of 29 December 1999 on measures Tax, administrative and social order, the amount of 1,000,000,000 pesetas (6,010,121,04 euros) during the calendar year in which the tax period is initiated which is the subject of a declaration.

(b) That they do not have the obligation to include in the taxable amount of the tax period the amount of positive income obtained by non-resident entities in accordance with Article 121 of the Law 43/1995, of 27 December, of the Corporation Tax.

c) That they are not obliged to keep their accounts in accordance with the rules established by the Banco de España.

(d) Not to be taxable persons in corporate tax which are integrated into a group of companies, including cooperatives, which are taxed under the special tax arrangements laid down in Chapter VII of the Title VIII of the aforementioned Law 43/1995 and Royal Decree 1345/1992 of 6 November 1992 laying down rules for the adaptation of the provisions governing taxation of consolidated profit to groups of cooperative societies ("Official State Gazette" of 5 December), respectively.

e) That the Accounting Plan of the insurance institutions, approved by Royal Decree 2014/1997 of 26 December 1997, does not apply to them.

Five. Without prejudice to the provisions of paragraphs 3 and 4 above, the models 200 and 201, both in euro, as set out in Annexes III and IV to this Order, are of compulsory use for taxable persons or taxpayers who have opted for use the model 202 of payments in euro, or the annual statement of the corporate tax or non-resident income tax (permanent establishments) in euro from an earlier tax period, in both cases with prior to the presentation of the corresponding model 200 or 201. In order to apply the compulsory use of the euro models to these taxable persons or taxpayers, it will be necessary to find the entries in their books of accounts for the financial year corresponding to the euro. the tax period to which this obligation applies.

Dealing with the declaration of the Corporate Tax on the individual taxation of companies belonging to a group which is taxed under the special tax regime laid down in Chapter VII of Title VIII of the Law 43/1995 and Royal Decree 1345/1992, the EUR 200 model shall be compulsory in those cases where the group of companies uses the model 220 in euro, in accordance with the conditions laid down for that purpose in sub-paragraph 3 of paragraph 3. Sixth of this Order.

In the rest of the cases, the use of the 200 or 201 model, both in euro, is of a potential nature, provided that the taxable person or taxpayer has chosen to express in euro the notes in his books of accounts from the first day of the beginning of the corresponding tax period. The exercise of the option of using the models 200 or 201, in euro, shall be understood by means of the mere presentation of the corresponding model 200 or 201, in euro, approved in this paragraph of this Order, without a need for a additional express expression in this regard.

The option of using the 200 or 201 models in euro is irrevocable and covers all the declarations of the Corporate Tax or the Income Tax of non-residents, broken payments and annual declarations to be made by the taxable person or the taxpayer (permanent establishment) after the option has been made. From this point of time, the models of the declaration in duly approved or approved pesetas may not be used unless the option is revoked to express the entries in the books of accounts, in the exceptional cases, duly justified, as referred to in Article 27 (3) of Law 46/1998 of 17 December 1998 on the introduction of the euro, and which are mentioned in Royal Decree 2814/1998 of 23 December 1998 approving the rules on accounting aspects of the introduction of the euro ("Official State Gazette" of 24). In this case, such a situation must be communicated to the Delegation of the State Administration of Tax Administration or Administrations dependent on it, in whose territorial demarcation the taxable person or taxpayer has his tax domicile (permanent establishment), or to the Central Unit for the Management of Large Enterprises of the National Inspection Office or to the Regional Unit for the Management of Large Enterprises of the Special Delegation of the State Agency for Tax Administration corresponding to the tax domicile of the taxable person or taxpayer (establishment (permanent), as appropriate, depending on the membership of the Unit.

Second. -Form of presentation of models 200 and 201, in pesetas and in euros, of declaration-liquidation of the Tax on Societies and the Income Tax of non-residents (permanent establishments).

One. The declaration-settlement of the Corporate Tax and Non-Resident Income Tax (permanent establishments) shall be submitted in accordance with the model corresponding to those approved in the previous paragraph of this Order, signed by the declarant or by the legal representative or legal representatives of the declarant and duly completed all the data affecting him from the data collected therein.

Two. Likewise, the models for the declaration-liquidation of the Company Tax and the Income Tax of non-residents (permanent establishments) adjusted to the contents of the aforementioned model 201, which are generated exclusively, will be valid. by using the printing module for these purposes developed by the State Tax Administration Agency.

Three. 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 and profit and loss account on the specific pages which, in the model 200, are They are incorporated for these declarants, replacing those which are generally included.

Likewise, the declarants to which the Accounting Plan of the insurance institutions, approved by Royal Decree 2014/1997 of 26 December 1997, will be applied, will complete the data relating to the balance sheet and account of losses and gains on the specific pages which, in the model 200, are incorporated for these declarants, replacing those which are generally included.

Four. The taxable person or taxpayer shall accompany the declaration-settlement model 200 or 201

presented, the following documents, duly completed:

a) Fotoscopy of the card of the Fiscal Identification Number, in the case of not having identifying labels.

b) Copy for the administration of the declaration-settlement model.

(c) Copy for the Administration of the entry or return document set out in Annexes I, II, III or IV, as appropriate, to this Order.

(d) 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 121 of Law 43/1995, must submit, in addition, the following data relating to each non-resident entity in Spanish territory:

Balance sheet and profit and loss account.

Justification of the satisfied tax on the positive income to be included in the tax base.

e) The taxpayers for the Income Tax of non-residents (permanent establishments) shall include, where appropriate, the information report referred to in point (b) of Article 17 (1) of Law 41/1998.

(f) taxable persons or taxpayers to whom a proposal has been approved for the prior assessment of transactions carried out between persons or related entities, expenditure on research and development activities, support for the management and the coefficient of undercapitalisation, the report referred to in Article 27 of the Corporate Tax Regulation, approved by Royal Decree 537/1997 of 14 April 1997.

Third. -Places of presentation and entry of the models 200 and 201, in pesetas and euros, of declaration-liquidation of the Tax on Societies and the Income Tax of non-residents (permanent establishments).

One. At the time of filing the declaration-settlement, taxable persons or taxpayers shall enter the tax liability resulting from the autoliquidation practiced, with the sole exception of the entities incorporated in a group of companies, including cooperatives, which are taxed under the special tax arrangements laid down in Chapter VII of Title VIII of Law 43/1995 and Royal Decree 1345/1992, respectively.

For the income of the tax liability resulting from the autoliquidation practiced, the corresponding entry or return document of those listed in Annexes I, II, III and IV of this Regulation shall be used. Order.

The presentation and income resulting from the self-validation by the Company Tax or the Income Tax of non-residents (permanent establishments) practiced by the models 200 and 201 will be carried out in the the deposit institution providing the cash service in the Delegation of the State Tax Administration Agency or dependent administrations of the State, in the territorial demarcation of which the taxable person or taxpayer has his tax domicile; or in any collaborating entity, sita on Spanish territory.

In order to be able to present the declaration-liquidation with a result to enter collaborating entities, it will be necessary for it to carry the identification labels in the corresponding spaces for the purpose. provided by the State Tax Administration Agency and that no more than one month has elapsed since the expiry of the period of filing of the declaration-settlement.

Two. The entry or return document corresponding to those set out in Annexes I, II, III and IV to this Order shall be used by the taxable person or by the taxpayer where, from the reverse charge, the refund is made, the which will be carried out by bank transfer, without prejudice to the possibility of ordering the repayment by means of the Bank of Spain's cross-check issue when it cannot be effected by bank transfer.

The presentation of models 200 and 201, the result of which is to be returned, shall be made in any contributing entity in Spanish territory, in which the taxable person or taxpayer has an account open to his or her name, in which you want to receive the return amount.

In order to be able to present the declaration-liquidation with a result to be returned in collaborating entities, it will be necessary for it to carry the identification labels in the corresponding spaces for the purpose. provided by the State Tax Administration Agency and that no more than one month has elapsed since the expiry of the period of filing of the declaration-settlement.

Three. By way of derogation from the preceding number, where the taxable person or taxpayer does not have an open account in a cooperating entity in Spanish territory, that circumstance may be indicated by accompanying the written statement addressed the Delegate of the State Tax Administration Agency in whose territorial demarcation the taxable person or taxpayer has his tax domicile, who, in the light of the same, and prior to the relevant checks, shall, if appropriate, order the carrying out the return that proceeds through the issuance of a cross-check from the Bank of Spain. In the case of taxable persons or taxpayers attached to the Regional Large Enterprise Management Units or the Central Large Enterprise Management Unit, the letter shall be addressed to the Special Delegate of the State Agency of Tax administration corresponding to your tax domicile or to the Head of the National Inspection Office, respectively.

In this case, as well as when the taxpayer or taxpayer is unable to file the declaration-settlement through collaborating entities as provided in the last paragraph of the previous sub-paragraph, the 200 and 201 declaration-settlement shall be filed in the Delegation or Administrations of the State Tax Administration Agency in whose territorial demarcation the taxable person or taxpayer has his tax domicile, or in the Central Unit of Management of Large Enterprises of the National Inspection Office, or the Regional Unit of Management of Large Enterprises of the Special Delegation of the State Agency of Tax Administration corresponding to its tax domicile, as appropriate according to the liability of the taxable person or taxpayer to one or another Unit. Such presentation shall be made directly by personal delivery in those offices.

Four. Similarly, the corresponding entry or return document of those listed in Annexes I, II, III and IV to this Order shall be used by the taxable person or taxpayer who renounces the return resulting from the self-settlement. (a) as well as by the taxable person or taxpayer if in the tax period there is no liquid to be entered or to be returned, including in this case, in any case, the entities incorporated in a group of companies, including cooperatives, which are taxed under the special tax arrangements laid down in Chapter VII of the Title VIII of Law 43/1995 and Royal Decree 1345/1992, respectively.

In these cases, the declaration-settlement models 200 and 201 shall be presented in the same places as in the last subparagraph of sub-paragraph three above. The presentation may be made directly, by personal delivery in those offices, or by registered post addressed to them.

Five. For the presentation of models 200 and 201 of declaration-liquidation, in the cases of application of Article 21 of the Economic Agreement with the Autonomous Community of the Basque Country, approved by Law 12/1981, of 13 May, in the given wording by Law 27/1990 of 26 December, or of Article 20 of the Economic Convention between the State and the Community of Navarre, in the wording given by Law 28/1990 of 26 December, the following rules shall be followed:

First.-For the declarants who jointly pay to the State Administration and the Basque Country Diputations and are subject to State regulations, the place of presentation shall be the Delegation or Administrations of the State Administration of Tax Administration which are dependent on the same corresponding to their registered office, or the Central Unit for the Management of Large Enterprises of the National Inspection Office or the Regional Unit of Management of Large Enterprises of the Special Delegation of the State Administration of Tax Administration for their tax domicile and, in addition, the Provincial Council of each of the territories in which they operate.

Second. -For the declarants who jointly pay the State Administration and the Autonomous Community of Navarra and are subject to the State regulations, the place of presentation shall be the Delegation or Administrations of the State tax administration agency dependent on it corresponding to its tax domicile, or the Central Unit for the Management of Large Enterprises of the National Inspection Office or the Regional Unit for the Management of Large Enterprises of the Special Delegation of the State Agency for Tax Administration to its registered office and, in addition, the Administration of the Community of Navarra.

Six. The taxable persons of the Tax on Companies that are covered by the system of current account in tax matters governed by Royal Decree 1108/1999 of 25 June ("Official State Gazette" of 7 July) will present the corresponding model 200 or 201 in accordance with the rules laid down in the sixth paragraph of the Order of 30 September 1999 approving the model of application for inclusion in the current account system in the field of taxation, establishes the place of presentation of tax declarations which generate debts or claims to be entered in the the current account of the tax and the provisions of Royal Decree 1108/1999 of 25 June 1999 governing the system of current account in tax matters ("Official State Gazette" of 1 October), and, where appropriate, of in accordance with the provisions of the Order of 22 December 1999 laying down the procedure for the telematic presentation of statements-liquidations generating debts or claims to be entered in the current account in the tax matters ("Official State Gazette" of 29.

Fourth.-Deadline for the presentation of the models 200 and 201, in pesetas and euros, of declaration-liquidation of the Tax on Societies and the Income Tax of non-residents (permanent establishments).

One. In accordance with the provisions of Article 142 of Law 43/1995, the declaration-settlement models of the Company Tax approved in the first paragraph of this Order shall be filed within the period of the twenty-five calendar days. the following six months after the end of the tax period.

Two. In accordance with the provisions of Article 20 of Law 41/1998, the declaration-settlement models of the Income Tax of non-residents (permanent establishments) approved in the first paragraph of this Order shall be filed in the period of the 25 calendar days following the six months following the end of the tax period.

notwithstanding the foregoing, when in accordance with Article 19 (2) of Law 41/1998, the termination of the tax period by the cessation of the activity of the permanent establishment is terminated or otherwise, the investment in his/her day made in respect of the permanent establishment, as well as in the cases where the transfer of the permanent establishment to another natural person or entity occurs, is carried out. transfer of residence, and when the holder of the permanent establishment dies, the the time limit for filing shall be one month from the date on which any of the assumptions referred to in this paragraph occur.

Fifth. -Frated payment of the Corporate Tax and Non-Resident Income Tax for the permanent establishments for 2001. Approval of model 202 of split payment in pesetas and of model 202 of payment in euro. Deadline, place of presentation and entry.

One. The split-payment models 202, which are listed as Annexes V and VI to this Order, are approved.

Two. Model 202 of payment in euro, as set out in Annex VI to this Order, shall be compulsory for the purposes of the split payments of the corporate tax and non-resident income tax (establishments). Article 38 of Law 43/1995 and Article 22 of Law 41/1998 and in accordance with the provisions of Article 62 of Law 54/1999 of 29 December 1999 on the General Budget of the State for 2000 liabilities of the tax on companies or taxpayers (permanent establishments) by the tax on the Income of non-residents whose tax period has been initiated or started in 2000 and ends in 2001, and in Article 61 of Law 13/2000, of December 28, of General State Budgets for the year 2001, for those taxable persons of the Tax on Companies or Taxpayers for the Income Tax of Non-Residents (permanent establishments) whose tax period has been initiated or started in 2001, provided that any of the following are present circumstances:

(a) That prior to the submission of the corresponding split payment, the option for the use of the payment models divided into euro would have been exercised.

(b) The option of using the model 200 or 201 in euro has been exercised prior to the submission of the corresponding split payment.

For the rest of the assumptions, the use of the EUR 202 split payments model will be potential, provided that the option of expressing in euro the entries in the books of accounts from the first day has been exercised. of the financial year corresponding to the tax period for which the payments are made.

The exercise of the option to use the models of payments in euro shall be understood as being carried out by the mere presentation of the model of payment in euro, approved in this paragraph of this Order, for the first of the periods for which the taxable person of the corporation tax or the taxpayer (permanent establishment) is obliged to pay the income tax of non-residents to make payments broken down during the period 2001, without the need for an additional express expression in this regard.

The option of using the model 202 payment in euro is irrevocable and covers all the declarations of the Corporate Tax or the Income Tax of non-residents (establishment (permanent), split payments and annual declarations to be submitted by the taxable person or by the taxpayer after the option has been made. From this point of time, the models of the declaration in duly approved or approved pesetas may not be used unless the option is revoked to express the entries in the books of accounts, in the exceptional cases, duly justified, as referred to in Article 27 (3) of Law 46/1998 of 17 December 1998 on the introduction of the euro, and which are mentioned in Royal Decree 2814/1998 of 23 December 1998 approving the rules on accounting aspects of the introduction of the euro. In this case, such a situation must be communicated to the Delegation of the State Administration of Tax Administration or Administrations dependent on it, in whose territorial demarcation the taxable person or taxpayer has his tax domicile (permanent establishment), or to the Central Unit for the Management of Large Enterprises of the National Inspection Office or to the Regional Unit for the Management of Large Enterprises of the Special Delegation of the State Agency for Tax Administration corresponding to the tax domicile of the taxable person or taxpayer (establishment (permanent), as appropriate, depending on the membership of the Unit.

The number of supporting documents to be included in the EUR 202 split payment model shall be a sequential number, the first three digits of which shall correspond to code 203. The aforementioned model consists of one copy for the declarant and one for the collaborating entity, in Spanish territory.

Three. The model 202 of payment in pesetas, set out in Annex V to this Order, shall be compulsory for the purposes of the split payments of the Corporate Tax and the Income Tax of non-residents (establishments Article 38 of Law 43/1995 and Article 22 of Law 41/1998 and in accordance with the provisions of Article 62 of Law 54/1999 of 29 December 1999 on the General Budget of the State for 2000 liabilities of the tax on companies or taxpayers (permanent establishments) by the tax on the Income of non-residents whose tax period has been initiated or started in 2000 and ends in 2001, and in Article 61 of Law 13/2000, of December 28, of General State Budgets for the year 2001, for those taxable persons of the Tax on Companies or Taxpayers for the Income Tax of Non-Residents (permanent establishments) whose tax period has been initiated or started in 2001, provided that, in accordance with the provisions of the sub-paragraph above, the EUR 202 split payment model is not usable.

The cited model consists of one copy for the declarant and one for the contributing entity.

Four. The payment of the corporation tax or the non-resident income tax corresponding to permanent establishments shall be made during the first twenty calendar days of the months of April, October and December. 2001.

Five. The split payment may be made directly to the deposit institution which provides the cash service in the Delegation of the State Tax Administration Agency or Administrations dependent on it, in whose territorial demarcation has its tax domicile the taxable person of the Corporate Tax or the taxpayer (permanent establishment) by the Income Tax of non-residents, or in any collaborating entity, provided that, in the latter case, they appear attached to the model the identification labels provided by the State Agency Tax administration and not more than one month after the expiration of the payment deadline for the corresponding split payment.

The taxable persons of the Tax on Companies that are covered by the current account system in tax matters governed by Royal Decree 1108/1999, of 25 June, will make the payments broken down according to the rules laid down in the sixth paragraph of the Order of 30 September 1999 approving the model of application for inclusion in the system of current account in tax matters, the place of presentation of the declarations is established taxes which generate debts or claims to be entered in the current account and the provisions of Royal Decree 1108/1999 of 25 June 1999 governing the system of current account in the field of taxation and, where appropriate, in accordance with the provisions of the Order of 22 December 1999, for which it is establishes the procedure for the telematic presentation of the statements-settlements that generate debts or credits to be recorded in the current account in tax matters.

In cases where, in accordance with the provisions of the rules governing the split payments to account of the Corporate Tax or the Income Tax of non-residents, no income must be made in the the concept of payment of the abovementioned taxes in the corresponding period, the presentation of the model 202 will not be compulsory.

Six. In the event that, as a result of the provisions of Law 27/1990 or Law 28/1990, both of December 26, the taxable person or taxpayer obliged to make the payments by instalments is taxed at different administrations, State and the Regional Diputations of the Basque Country or the State and the Community of Navarra, shall carry out to each of the Administrations that the income from the split payment resulting from the provisions of Article 23 (1) of the Economic concert with the Autonomous Community of the Basque Country, in the wording given by Law 27/1990, or in the Article 22 (1) of the Economic Convention between the State and the Autonomous Community of Navarra, as amended by Law 28/1990.

Sixth. -Approval of model 220, in pesetas and euros, of declaration-liquidation of the Corporate Tax for groups of societies, including those of cooperatives, which are taxed by the special tax regime established in the Chapter VII of Title VIII of Law 43/1995 and Royal Decree 1345/1992 of 6 November, respectively.

One. The declaration-settlement model in pesetas and its corresponding return or return document and return document are approved for the tax periods initiated between 1 January and 31 December 2000, corresponding to the groups of companies, including cooperatives, which are taxed under the special tax arrangements laid down in Chapter VII of Title VIII of Law 43/1995 and Royal Decree 1345/1992 of 6 November 1992, respectively, consisting of:

a) Statement-settlement for Corporate Tax:

Model 220: Statement-Settlement of the Tax on Sociedades-Taxation of Company Groups, set out in Annex VII to this Order.

This model consists of one copy for the Administration and one for the declarant.

b) Income or return document:

Model 220: Document of income or return of the Tax on Sociedades-Regime of taxation of the groups of companies, which is listed in Annex VII of this Order.

The return or return document consists of one copy for the Administration, one for the declarant and one for the entity-data processing entity.

c) Return on:

Return on model 220, shown in Annex VII of this Order.

Two. The declaration-settlement model in euro and its corresponding return or return documents and return documents are approved for the tax periods initiated between 1 January and 31 December 2000, corresponding to the groups of companies, including cooperatives, which are taxed under the special tax arrangements laid down in Chapter VII of Title VIII of Law 43/1995 and Royal Decree 1345/1992 of 6 November 1992, respectively, consisting of:

a) Statement-settlement for Corporate Tax:

Model 220: Statement-Settlement of the Tax on Sociedades-Taxation of Company Groups, set out in Annex VIII to this Order.

This model consists of one copy for the Administration and one for the declarant.

b) Income or return document:

Model 220: Document of income or return of the Tax on Sociedades-Regime of taxation of the groups of companies, which is listed in Annex VIII of this Order. The number of supporting documents to be included in the entry or return document in euro shall be a sequential number, the first three digits of which correspond to code 224.

The return or return document consists of one copy for the Administration, one for the declarant and one for the entity-data processing entity.

c) Return on:

Return on model 220, shown in Annex VIII of this Order.

Three. The EUR 220 model set out in Annex VIII to this Order is of compulsory use for groups of companies which have chosen to use the model 222 of payments in euro, or the model 220 of a euro declaration for a period Previous tax, in both cases prior to the presentation of the model 220 of the tax period. For these groups of companies to be applicable, the compulsory use of the model 220 in euro shall be necessary for the entries in the accounts of all the companies belonging to the group and the accounts to be expressed in euro. consolidated annual accounts of the same, in both cases of the financial year corresponding to the tax period to which this obligation applies.

In the rest of the cases, the use of the EUR 220 model is of a potential nature, provided that the group of companies has chosen to express in euro the consolidated annual accounts and all the companies in the group have chosen to express in euros the entries in their books of accounts from the first day of the beginning of the corresponding tax period. The exercise of the option to use the model 220 in euro shall be understood by means of the mere presentation of the model 220 in euro, approved in this paragraph of this Order, without the need for an additional express expression in this sense.

The option of using the model 220 in euro is irrevocable and covers all statements of the Corporate Tax, split payments and annual declarations, both under the individual declaration as in a consolidated statement, to be submitted by the group and the companies belonging to it after the option has been made.

From this moment on, the models of the declaration can not be used in duly approved or approved pesetas, unless the revocation of the option to express in euros the annotations in the books of the in exceptional cases, duly justified, as referred to in Article 27 (3) of Law 46/1998 of 17 December 1998 on the introduction of the euro, and which are mentioned in Royal Decree 2814/1998 of 23 December 1998, by the rules on accounting aspects of the introduction of the euro are adopted. In this case, such a situation must be communicated to the Delegation of the State Tax Administration Agency or Administrations dependent on it, in whose territorial demarcation the dominant company or entity has its registered office the head of a group of companies, or the Central Unit for the Management of Large Enterprises of the National Inspection Office or the Regional Unit for the Management of Large Enterprises of the respective Special Delegation of the State Agency Tax administration, according to the company group's membership of one unit or another.

Seventh. -Form of presentation of model 220, in pesetas and euros, of declaration-liquidation of the Corporation Tax.

One. The declaration-settlement of the Corporate Tax on the groups of companies, including those of cooperatives, which are taxed under the special tax system laid down in Chapter VII of Title VIII of that Law 43/1995 and in Royal Decree 1345/1992 of 6 November, respectively, shall be submitted in accordance with any of the models approved in the preceding paragraph of this Order, signed by the legal representative or legal representatives of the company group or group head entity and duly completed all data relating to the parent or group collected in the same.

Two. The dominant companies or entities headed by the groups shall submit, together with the declaration-settlement model 220, a photocopy of the individual tax-clearance statements, as referred to in the following subparagraph, of each of the companies belonging to the group, including the declaration-settlement of the parent company or the group head entity.

Three. The statements-liquidations which, in accordance with the provisions of Article 79 (3) of Law 43/1995, are required to formulate each of the companies belonging to the group, including the dominant or the dominant entity, They will be formulated in the 200 model, which will be completed at all its extremes, until the amount of theoretical liquid amounts that are collected or received by the respective entities will be encrypted.

In addition, where the settlement contained in those declarations results in a negative or a zero tax basis, all data relating to bonuses and allowances shall, however, be entered in the sheets of the models 200. deductions.

Four. The parent company or group head entity shall accompany the following duly completed documents, the following documents, to be accompanied by the following documents:

a) Fotoscopy of the card of the Tax Identification Number of the dominant company or group head entity, in the case of not having identifying labels.

b) Copy for the administration of the declaration-settlement model.

(c) photocopies of the individual tax returns, model 200, as referred to in paragraph 2 of this order.

(d) Copy for the Administration of the entry or return document listed in Annex VII or VIII, as appropriate, of this Order.

Eighth. -Places of presentation and entry of the model 220, in pesetas and euros, of declaration-liquidation of the Tax on Societies.

One. At the time of filing the declaration-settlement, the parent company or group entity shall enter the tax liability resulting from the autoliquidation practised using the entry or return document set out in Annex VII or in Annex VIII, as appropriate, of this Order.

The presentation and income resulting from the self-validation by the Company Tax through the model 220 will be made in the deposit entity that provides the cash service in the Delegation of the State Agency Tax authorities or administrations dependent on it, in whose territorial demarcation the dominant company or group head entity, or in any contributing entity, is located in Spanish territory.

In order to be able to present the declaration-settlement in collaborating entities, it will be necessary for it to carry the identification labels provided by the Agency in the corresponding spaces for this purpose. State of Tax Administration and that no more than one month has elapsed since the expiration of the filing deadline.

Two. The same entry or return document shall be used by the dominant company or group head entity where the reverse charge, which is carried out by bank transfer, is carried out by the parent company or entity. without prejudice to the possibility of ordering the refund by means of a cross-check of the Banco de España where it cannot be effected by bank transfer.

The presentation of the model 220, the result of which is to be returned, shall be made in any contributing entity in the Spanish territory in which the dominant company or group head entity has an account opened to its name in the that you want to receive the return amount.

In order to be able to present the declaration-settlement in collaborating entities, it will be necessary for it to carry the identification labels provided by the Agency in the corresponding spaces for this purpose. State of Tax Administration and that no more than one month has elapsed since the expiration of the filing deadline.

When the parent company or group head entity is unable to file the declaration-settlement through collaborating entities as provided in the preceding paragraph, the settlement model 220 shall be filed in the Delegation or Administrations of the State Administration of Tax Administration in whose territorial demarcation the dominant company or group head of a group of companies has its registered office or, in the Central Unit of Management of Large Enterprises or the respective Regional Unit for the Management of Large Enterprises, based on the membership of the group of companies to one or another Unit. Such presentation shall be made directly by personal delivery in those offices.

Three. Similarly, the aforementioned income or return document will be used by the dominant company or group head entity if no fee has been paid in the period and there is no liquid to enter or return, as well as in the case where the group of companies or cooperatives renounces the return resulting from the self-clearance practised.

In these cases, the declaration-settlement model 220 shall be presented in the same places as in the last subparagraph of sub-paragraph two above.

The presentation may be made directly, by personal delivery in those offices, or by registered mail addressed to them.

Four. For the submission of the declaration, in cases where, in accordance with the provisions of the Economic Agreement with the Autonomous Community of the Basque Country or in the Economic Convention between the State and the Community of Navarra, the group is is subject to the consolidated tax regime for the State Administration and is to be taxed jointly by both governments, state and foreign, the following rules shall be followed:

First.-The dominant companies or entities head of the groups shall present the declaration in the Delegation of the State Administration of Tax Administration or Administrations dependent on the same in whose demarcation the parent company or entity group head of companies, or in the Central Unit for the Management of Large Enterprises of the National Inspection Office or in the Regional Unit for the Management of Large Enterprises of the European Union, has its registered office. the respective Special Delegation of the State Agency for Tax Administration, on the basis of the subscription of the group of companies to one or another Unit and, in addition, in the Foral Diputations and, where appropriate, the Föral Community corresponding to each of those Administrations, making the entry or requesting the return which is application of the provisions of Article 25 of the Economic Agreement with the Autonomous Community of the Basque Country, and the same precept of the Economic Convention between the State and the Community of Navarre,

Second.-The companies belonging to the group shall, in turn, present the individual tax returns, model 200, as referred to in sub-paragraph three of the seventh paragraph of this Order, to the Delegation of the State Tax Administration Agency or Administrations dependent on it in whose territorial demarcation they have their registered office or before the Central Unit of Management of Large Enterprises or the respective Regional Unit of Management of Large enterprises, according to their membership of one or other Unit and, in addition, Members of the Basque Country and, where appropriate, the Administration of the Autonomous Community of Navarre in each of the territories in which they operate.

Five. In the case where the dominant company or group head entity is host to the current account system in tax matters governed by Royal Decree 1108/1999 of 25 June, it will present the corresponding model 220 according to the rules laid down in the sixth paragraph of the Order of 30 September 1999 approving the model of application for inclusion in the system of current account in tax matters, the place of presentation of the declarations is established taxes which generate debts or claims to be entered in the current account and are develops the provisions of Royal Decree 1108/1999 of 25 June 1999 governing the system of current account in the field of taxation and, where appropriate, in accordance with the provisions of the Order of 22 December 1999, for which it is establishes the procedure for the telematic presentation of the statements-settlements that generate debts or credits to be recorded in the current account in tax matters.

Ninth-Term of the presentation of the model 220, in pesetas and euros, of declaration-liquidation of the Tax on Societies.

In accordance with the provisions of Article 96 (2) of Law 43/1995, the declaration-settlement models, as approved in the sixth paragraph of this Order, shall be submitted within the period corresponding to the the individual taxation of the dominant company or group head entity.

10th. -Frated payment of the Corporate Tax for 2001 of the groups of companies, including those of cooperatives, which are taxed by the special tax regime established in Chapter VII of Title VIII of Law 43/1995 and Royal Decree 1345/1992 of 6 November 1992, respectively. Approval of model 222 of payment in instalments and of model 222 of payment in euro. Deadline, place of presentation and entry.

One. Models 222 of split payment, which are listed as Annexes IX and X to this Order, are approved for use by the groups of companies, including cooperatives, which are taxed under the special tax arrangements laid down in Chapter VII of Title VIII of Law 43/1995 and Royal Decree 1345/1992 of 6 November, respectively.

Two. Model 222 of payment in euro, as set out in Annex X to this Order, shall be made compulsory for the purposes of the fractional payments of the Company Tax provided for in Article 38 of Law 43/1995 and in accordance with the provisions of this Regulation. Article 62 of Law 54/1999, of 29 December, of General Budget of the State for 2000, for those taxable persons whose tax period was initiated in 2000 and concluded in 2001, and in Article 61 of the Law 13/2000, of 28 December, of the General Budget of the State for the year 2001, for those taxable persons whose tax period has been initiated or started in 2001, provided that any of the following conditions are met:

(a) That prior to the submission of the corresponding split payment, the option for the use of the payment models divided into euro would have been exercised.

(b) The exercise of the option to use the model 220 in euro has been exercised prior to the submission of the corresponding split payment.

For the rest of the assumptions, the use of the EUR 222 model of payments in euro will be potential, provided that the option of expressing in euro the consolidated annual accounts and the notes in the books of the accounts of all the companies belonging to the group from the first day of the financial year corresponding to the tax period for which the payments are made.

The exercise of the option to use the models of payments in euro shall be understood as being carried out by the mere presentation of the payment model itself in euro, as approved in this section of this Order, the first of the periods for which the group of companies is obliged to make payments in instalments during 2001, without the need for an additional express expression in this regard.

The option for the use of the EUR 222 split payment model by the group is irrevocable and covers all statements of the Corporate Tax, split payments and annual declarations, both in the individual declaration as a consolidated statement, to be submitted by the group and the companies belonging to it after the option has been made. From this point of time, the models of the declaration in duly approved or approved pesetas may not be used unless the option is revoked to express the entries in the books of accounts, in the exceptional cases, duly justified, as referred to in Article 27 (3) of Law 46/1998 of 17 December 1998 on the introduction of the euro, and which are mentioned in Royal Decree 2814/1998 of 23 December 1998 approving the rules on accounting aspects of the introduction of the euro. In this case, such a situation must be communicated to the Delegation of the State Agency of the Tax Administration or Administrations dependent on it in whose territorial demarcation the dominant company or the entity has its registered office the head of a group of companies, or the Central Unit for the Management of Large Enterprises of the National Inspection Office or the Regional Unit for the Management of Large Enterprises of the respective Special Delegation of the State Agency Tax administration, depending on the membership of the group of companies to one or another Unit.

The number of supporting documents to be included in the euro fractional payment model 222 shall be a sequential number, the first three digits of which are weighted with code 223. The aforementioned model consists of one copy for the annual envelope, one for the entity and the other for the data-processing entity.

Three. The model 222 of payment in pesetas, as set out in Annex IX to this Order, shall be compulsory for the purposes of the fractional payments of the Company Tax provided for in Article 38 of Law 43/1995 and in accordance with the provisions of this Regulation. Article 62 of Law 54/1999 of 29 December 1999 on the General Budget of the State for 2000, for those taxable persons in the Company Tax whose tax period has been initiated or started in 2000 and is concluded within In 2001, and in Article 61 of Law 13/2000 of 28 December, the General Budget of the State for the year 2001, for those taxable persons in the corporate tax whose tax period has been initiated or started in 2001, provided that, in accordance with the provisions of the previous subparagraph, the model 222 of split payments is not usable in euro.

The cited model consists of one copy for the entity and one for the contributing entity.

Four. The split payment shall be made during the first 20 calendar days of the months of April, October and December 2001.

Five. The split payment may be made directly to the deposit institution which provides the cash service in the Delegation of the State Tax Administration Agency or Administrations dependent on it, in whose territorial demarcation has its registered office the dominant company or group head entity, or any contributing entity, provided that, in the latter case, the identification labels provided by the State Agency are attached to the model Tax administration and not more than one month after the expiry of the period of entry of the corresponding split payment.

In the event that the dominant company or group head entity is welcomed to the current account system in tax matters regulated in Royal Decree 1108/1999, of 25 June, it will present the corresponding model 222 in accordance with the rules laid down in the sixth paragraph of the Order of 30 September 1999 approving the model of application for inclusion in the system of current account in the field of taxation, the place of filing is established. of tax declarations which generate debts or claims to be entered in that account This is the case for the tax system and the provisions of Royal Decree 1108/1999 of 25 June 1999 governing the current account system in the field of taxation and, where appropriate, in accordance with the provisions of the Order of 22 December 1999. 1999, which establishes the procedure for the telematic presentation of statements-settlements that generate debts or credits to be recorded in the current account in tax matters.

In the cases in which, according to the provisions of Article 38 of Law 43/1995 and Article 62 of Law 54/1999, of 29 December, of the General Budget of the State for 2000, or in Article 61 of Law 13/2000, On 28 December 2001, the General State Budget for the year 2001 should not be made into a split payment of the Corporation Tax in the corresponding period. The presentation of the 222 model will not be mandatory.

Six. In the case of groups of companies which, in accordance with the provisions of the Economic Agreement with the Autonomous Community of the Basque Country or the Economic Convention between the State and the Community of Navarra, are subject to the Consolidated taxation of the State Administration and are to be taxed jointly by both the State and the foreign administrations, the dominant company or group head entity shall carry out to each of the Administrations that the income from the split payment resulting from the provisions of Article 23 (1) of the Convention Economic with the Autonomous Community of the Basque Country, approved by Law 12/1981, of 13 May, in the wording given by Law 27/1990 of 26 December, or in Article 22 (1) of the Economic Convention between the State and the Community of Navarra, in the wording given by Law 28/1990, of December 26.

Eleventh. -Scope of the system of telematic presentation of the declarations of the Tax on Societies and the Income Tax of non-residents corresponding to permanent establishments and the models for to make payments in instalments on account of those taxes.

One. The telematic presentation of corporate tax and non-resident income tax returns may be made by the taxable persons of the corporation tax and by the taxpayers of the income tax. Residents of permanent establishments that can use the simplified declaration-settlement model 201, in pesetas and in euros, approved by this Order.

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

1. Taxable persons or taxpayers who are required to accompany the declaration with any documents, applications or statements of options not expressly provided for in the model declaration itself.

In particular, the taxable persons or taxpayers who are required to accompany the declaration with the documents referred to in points (d), (e) and (f) of sub-paragraph four of the the second paragraph of this Order and, in those cases where the declaration is to be returned, those who request the refund by means of a cross-check of the Banco de España.

2. Taxable persons who are taxed at the same time as tax transparency and in the tax system of cooperatives.

3. Taxable persons or taxpayers who are entities of the Special Area of the Canary Islands referred to in Law 19/1994 of 6 July, amending the Economic and Fiscal Regime of the Canary Islands.

4. The cooperative societies in which the assumptions laid down in Articles 115 and 118 of Law 43/1995 of 27 December 1995 of the Company Tax, or in Article 27 (8) of Law 19/1994 of 6 July 1994, are met. Amendment of the Economic and Fiscal Regime of the Canary Islands.

5. The declarants who pay tribute to the State Administration and the Regional Diputations of the Basque Country and the Autonomous Community of Navarre.

Two. The telematic presentation of the fractional payments of the Corporate Tax and the Income Tax of non-residents corresponding to permanent establishments may be made by the taxable persons of the Tax on Societies and for non-resident Income Tax taxpayers for permanent establishments and shall apply to the following models:

Model 202. Payment by instalments in pesetas 2001.

Corporate Tax. Income tax of non-residents (permanent establishments).

Model 202. Payment in euro 2001.

Corporate Tax. Income tax of non-residents (permanent establishments).

Model 222. Payment by instalments in pesetas 2001.

Corporate Tax. System of taxation of groups of companies.

Model 222. Payment in euro 2001.

Corporate Tax. System of taxation of groups of companies.

Notwithstanding the above, they will not be able to carry out the telematic presentation of the above models, the declarants that will contribute jointly to the State Administration and the Foral Diputations of the Basque Country and to the Foral Community de Navarra.

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 by 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 such power in respect of declarations provided for in sub-paragraphs 1 and 2.

By way of derogation from the foregoing paragraph, the telematic presentation shall not be made on behalf of third parties of the declarations corresponding to models 201 and 202, where they relate to Non-Resident Income Tax Taxpayers by permanent establishment.

Four. From 30 June 2002, the telematic presentation of the Company Tax and Non-Resident Income Tax declaration for permanent establishments (model 201) provided for in this Regulation cannot be made. Order.

The date of submission of the declaration shall be made by means of the corresponding form of form.

Twelfth. -General conditions for the telematic presentation of the declarations of the Tax on Societies and the Income Tax of non-residents corresponding to permanent establishments and models for to make payments in instalments on account of those taxes.

One. Requirements for the telematic presentation of corporate tax and non-resident income tax returns for permanent establishments and models for making payments broken down into account of the (i) The telematic presentation of the declarations shall be subject to the following conditions:

1. The declarant must have a Fiscal Identification Number (NIF).

2. The declarant must have an X.509.V3 user certificate issued by the National Currency and Timbre Factory-Real Casa de la Moneda in accordance with the procedure set out in Annexes III and VI. of the Order of 24 April 2000 ("Official State Gazette" of 29), laying down general conditions and the procedure for the telematic presentation of income tax returns for the physical persons.

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 Currency and Timbre-Royal Mint.

3. To carry out the telematic presentation of the Corporate Tax and Non-Resident Income Tax return for permanent establishments (model 201), the taxable person or taxpayer You must first use a help program to obtain the file with the statement to be transmitted. This program may be the program of assistance for model 201 developed by the State Administration of Tax Administration or another that obtains a file with the same format.

To perform the telematic presentation of the models to effect the split payments (models 202 and 222), the taxable person or taxpayer must complete and transmit the tax data of the form that will appear in the Computer screen that will be adjusted to the contents of models 202 and 222 of split payments approved by this Order.

4. The declarants who opt for this mode of filing shall take into account the technical standards required to carry out the said presentation and are listed in Annex II to the Order of 24 April 2000, for which the general conditions and the procedure for the telematic presentation of the income tax returns of the Physical Persons are established.

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 entry resulting from the declaration.

Three. Presentation of statements with formal-type deficiencies. In cases where formal-type 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, in order to Proceeds to its healing.

13th. -Procedure for the telematic presentation of the declarations of the Tax on Societies and the Income Tax of non-residents corresponding to permanent establishments and the models for to make payments in instalments on account of those taxes.

One. In case of declarations to be entered (models 201, 202 and 222), 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 taxable person or taxpayer has the tax domicile, to make the corresponding income and to provide the following data:

NIF of the taxpayer or taxpayer (9 characters).

eriode to which the declaration corresponds = 0A (zero A).

Period to which the split payment corresponds (two characters. Possible values are: 1P, 2P, and 3P).

Return or Return Document:

Company Tax = 201. Fiscal year 2000.

Non-Resident Income Tax (permanent establishments) = 206. Fiscal year 2000.

Model to present:

202. Corporation tax. Income tax of non-residents (permanent establishments). Split payment. Fiscal year 2001.

222. Corporation tax. System of taxation of groups of companies. Split payment.

Fiscal year: 2001.

Type of self-validation = "I" Income.

Amount to be entered (must be greater than zero) with indication of the currency in which it is expressed, euro or pesetas.

Administration Code.

Regardless of how the taxable person or taxpayer makes the payment in the contributing entity and subsequently makes his or her statement in pesetas or in euros, the contributing entity must always use, for the calculation of the Full Reference Number (NRC), the amount paid in pesetas to the Treasury account.

The contributing entity, after accounting for the amount, will assign to the taxpayer or taxpayer a Full Reference Number (NRC) that will be generated by a cryptographic system that relates in a univocal manner. the NRC with 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 XI of this Order.

Notwithstanding the foregoing, the taxable persons of the Tax on Companies that are under the current account system in tax matters shall take into account the procedure laid down in the Order of 22 of December 1999 (Official Journal of the State of 29), laying down the procedure for the telematic presentation of statements-liquidations generating debts or claims to be entered in the current account in the field of the accounts tax.

2. The declarant, after the previous operation, shall communicate with the State Agency of Tax Administration through the Internet or any other equivalent means that allows the connection, in the address: https://aeat.es. Once the tax concept has been selected and the type of statement to be transmitted, it will introduce the NRC provided by the contributing entity, unless it is received by the current account system in tax matters, and the four letters printed on your identifying label if you are a natural person.

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.

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 model declaration 201 is accepted, the State Tax Administration Agency will return the data of the Document of entry or return, model 201 or 206, as appropriate, validated by a code 16-character electronic, in addition to the presentation date and time.

If the accepted declaration corresponds to a split payment, the State Tax Administration Agency will return the model declaration 202 or 222 as appropriate, validated with an electronic code of 16 characters in addition to the presentation date and time.

In the event that the presentation is rejected, the description of the detected errors will be displayed on screen. In this case, the same should be done with the help program with which the file was generated, or in the input form, or by repeating the presentation if the error was originated for another reason.

The presenter must print and retain the accepted statement, as well as, if applicable, the Return or Return Document, duly validated with the corresponding electronic code.

Two. If the result of the declaration is negative, with request for return or waiver of the return (model 201), it shall proceed 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 allows the connection, in the address: https://aeat.es. tax concept and the type of statement to be transmitted, will introduce the four letters printed on your identifying label if you are a natural person.

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.

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 201 or 206, as appropriate, validated with an electronic code of 16. characters, in addition to the presentation date and time.

In the event that the presentation is rejected, the description of the detected errors will be displayed on screen. In this case, the same should be done with the help program with which the file was generated, or by repeating the presentation, if the error was caused by another reason.

The presenter must print and retain the accepted statement, as well as the duly validated income or return document with the corresponding electronic code.

Three. If the result of the declaration-liquidation is to be entered (models 201, 202 and 222) and the obligor requests the compensation or deferment or fractionation by means of telematics, it will be of application as provided in the articles 68 of the General Law Tax and Article 63 et seq. of the General Rules of Collection, as amended by Royal Decree 448/95 of 24 March 1995, and Articles 61 of the General Tax Law and 48 et seq. of the General Rules of Collection, respectively, if (a) the requirements for documentation in such procedures, and in accordance with the provisions laid down in the The above mentioned rules may be produced by telematic means, the contribution of the said documents being made by the applicant, to the competent organ of collection, within 10 working days of receipt of such documents. requirements.

To carry out the telematic transmission of the declarations with application for deferment or fractionation, or debt recognition with a request for compensation, the following shall be done:

1. The declarant shall be placed in communication with the State Agency of Tax Administration through the Internet or any other equivalent means that allows the connection in the address: https://aeat.es. tax concept and the type of statement to be transmitted, will introduce the four letters printed on your identifying label if you are a natural person.

Then 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-Royal Mint and previously installed in the browser to this effect.

2. If the model declaration 201 is accepted, the State Tax Administration Agency will return the data from the income or return document, model 201 or 206, as appropriate and the application, validated with a 16-character electronic code, in addition to the date and time of submission and, where applicable, the relevant documentation requirements.

If the accepted declaration corresponds to a split payment, the State Tax Administration Agency will return the model declaration 202 or 222, as appropriate, and the application, validated with a code 16-character electronic, in addition to the date and time of filing and, where applicable, the relevant documentation requirements.

3. The declarant shall print and retain the declaration and the application for the accepted deferment or fractionation or compensation, which shall include the electronic code.

Fourteenth.-Deadline for the telematic presentation of the Company Tax and Non-Resident Income Tax declarations for permanent establishments and models for making payments broken down into account of the above taxes.

The deadline for the telematic submission of the Company Tax and Non-Resident Income Tax returns for permanent establishments shall be that provided for in paragraphs 1 and 2. of the fourth paragraph of this Order.

The telematic presentation of the models 202 and 222 to effect the fractional payments of the Corporate Tax or the Income Tax of non-residents corresponding to permanent establishments, will be carried out in the time limit laid down in subparagraph 4 (4) and (4) (4), respectively, of this Order.

15th. -Conventions or collaboration agreements.

The procedure and conditions for the subscription of the agreements or collaboration agreements so that the entities included in the tax management collaboration can present by means of telematics declarations in Representation of third parties shall be as provided for in the seventh paragraph and in the additional provision third of the Order of 21 December 2000 laying down general conditions and the procedure for telematic presentation by 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).

Additional disposition first. Concepts and definitions.

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.

Certificates X.509.V3, 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 is in force for the purposes of the filing of the Company Tax and Non-Resident Income Tax declaration for permanent establishments and models for making payments on account of the taxes mentioned in this Order.

However, the X.509.V3 certificates, issued by the National Mint and Timbre-Real Casa de la Moneda for the presentation of statements representing third parties, cannot be used for the the telematic presentation of the income tax return of non-residents corresponding to permanent establishments and the models of payments broken down into account of the tax.

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, 15 March 2001.

MONTORO ROMERO

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

ATTACHMENTS

(SEE IMAGES, PAGES 10070 TO 10300).