Article 101 of the Income Tax Regulation, approved in the sole article of Royal Decree 214/1999 of 5 February, ("Official State Gazette" of 9), provides in paragraph 2 that all the holder or the person to be admitted must submit an annual summary of the withholding and income to account effected in which, in addition to his identification data, he may be required to record a nominative relationship of the recipients in which he/she for each of them the data which has been taken into account to determine the type of (a) the retention or entry into account referred to in points (a) to (i) of the same.

The following letters collect the following data:

Name, surname and tax identification number of the recipients; income obtained, indicating the identification, description and nature of the concepts, as well as the financial year in which the income was due; including income not subject to withholding tax or income on account of its amount, as well as allowances other than lien and exempt income; reductions applied in accordance with Article 17 (2) of the Tax Act; deductible expenses referred to in points (a), (b) and (c) of Article 17 (3) of that Law; personal and family members of the recipient who have been taken into account by the payer for the application of the corresponding retention rate; amount of compensatory pensions between spouses and annuities for satisfied food; have been taken into account in the practice of withholding tax; the amount of the withholding tax or the amount of the sums paid back to the payer from income earned in previous years.

For its part, paragraph 5 of that article states that the declaration shall be made in the model for each class of income to be established by the Minister of Economy and Finance, who may also determine the data to be collected. to be included in those declarations of those referred to in the regulatory standard, as well as the form and place of presentation thereof.

In use of the aforementioned regulatory enablement, the Order of 31 July 1999 ("Official State Gazette" of 6 August) approved the model 190 for the annual summary of withholding and income on account of the Income Tax of the Natural persons on income from work, certain economic activities subject to withholding or income on account, on prizes that are awarded as a result of participation in games, contests, raffles or random combinations subject to withholding or income on account, as well as income on account of consideration during the financial year, in cash or in kind, by the transfer of the image rights referred to in Article 76.9 of the Tax Law. In this Order, the physical and logical designs were approved for the replacement of the inner sheets of said model by means directly readable by computer.

After the date of approval of the aforementioned Order, there have been various regulatory changes that have an impact on the income subject to retention and income to be included in the model 190. as in the procedure for determining withholding and income on account of income from work; changes which, as a result, also affect the obligation of the supply of information to be borne by the holder or obliged to to take account of this type of income. These modifications are contained in the following rules:

Royal Decree 1968/1999 of 23 December amending certain articles of the Income Tax Regulation of the Physical Persons, the Income Tax of Non-Residents, and the Regulations of Plans and Pension Funds, in the field of allowances, the obligation to declare, payments on account and information obligations ("Official State Gazette" of 30), in which Article 5 is given new wording, effective from 1 January 2000, to paragraph 1 Article 70 of the Tax Regulation, including between income from activities (a) the economic activity of the European Economic and Financial (EU) and the European Economic and Financial

Law 6/2000 of 13 December approving urgent fiscal measures to stimulate family savings and small and medium-sized enterprises ("Official State Gazette" of 14) and Royal Decree 1732/2000 of 20 October 2000, amending the Rules of Procedure on the Income Tax of the Physical Persons in respect of deductions and income on account of income from work ("Official State Gazette" of 21), incorporate the criteria set by the Court Supreme in Judgment of 19 May 2000 (Official State Gazette of 2 October 2000) which has annulled certain provisions of the Tax Regulation relating to the way in which the rate of retention or income from work is determined.

To this effect, Article 35 of the Law 6/2000, of 13 December, gives new wording to Article 83.1 of Law 40/1998 of 9 December of the Tax on the Income of Physical Persons and Other Tax Rules ("Official State Gazette" of 10), in accordance with which, in order to determine the rate of withholding or income on account of labour income derived from employment or statutory and pension relationships and liabilities, may be consideration, in terms of regulations, personal and family circumstances and, where applicable, the income of the spouse and the reductions and deductions, as well as the expected variable remuneration, assuming that these shall be at least those obtained in the previous year, unless circumstances permit to prove in an objective manner a lower amount.

Article 36 of Law 6/2000 of 13 December lays down the quantitative limits for the obligation to make withholding or income on account in the light of the situation of the taxpayer and the number of children and other descendants giving the right to the family minimum provided for in Article 40.3 of the Tax Act; situations and limits which, by the year 2000, do not differ quantitatively from those contained in Article 76.1 of the Tax, which rule 2.a, which defined the family situation of the taxpayer identified as 2.a "Taxpayer with spouse in charge", has been quashed in the cited judgment of the Supreme Court of 19 May 2000.

For its part, the Royal Decree 1732/2000 of 20 October, in its first article, gives new wording, with effect from 1 January 2000, to Article 78.3 (d) of the Tax Regulation, under which, in the determination of the basis for the calculation of the rate of retention, account must be taken of the family minimum per ascending line, as well as the total count of the descendants for which the taxpayer is entitled, exclusively, to the full application of the family minimum for this concept. In addition, the second article gives new wording to the number 5.o and adds a new number 9.o to Article 81.2 of the Tax Regulation, to include two new cases of regularisation of the type of retention: the variation of certain the circumstances of the descendants and the variation in the number or circumstances of the ascendants to be taken into account for the determination of the basis for the calculation of the retention rate.

The regularisation of the type of retention to be carried out in accordance with the above mentioned regulatory changes may affect the retention rate for the year 2000 under the provisions of the provision unique final of this Royal Decree.

It is therefore necessary to modify the model 190 for the annual summary of deductions and income on account of the Income Tax of the Physical Persons on income from work, of certain activities (a) economic, awards and certain income taxes, as well as physical and logical designs for the replacement of the internal sheets of such a model by means directly readable by computer, in order to adapt them to those mentioned above; regulatory changes, while maintaining the remaining contents of both the model as of the physical and logical designs approved by Order of 31 July 1999.

However, in the interests of legal certainty for the tax authorities, it has been considered appropriate to carry out such adaptation by approving a new model 190 and the physical and logical designs for substitution. of the inner sheets of the model by means directly readable by computer, instead of the approval of the modifications to be incorporated in both the model 190 and the physical and logical designs.

Finally, the provisions of the Order of 18 November 1999 laying down the general conditions and the procedure for the telematic presentation of the declaration corresponding to the model 190 remain in force. ("Official State Gazette" of 22), although all references to the Order of 31 July 1999 are to be construed as references to this Order. However, in order to facilitate the fulfilment of the tax obligations on the retainers and obliged to take account, it has been considered appropriate to proceed to the extension of the telematic presentation procedure established in the This is the order, both from the perspective of the number of records to be transmitted (up to 1,000 records) and from that of the reporting period for this route.

Consequently, by making use of the authorizations conferred by Article 101.5 of the Tax Regulation, and in accordance with the provisions of Article 2 of Royal Decree 557/2000 of 27 April 2000, to restructure the Ministerial Departments ("Official State Gazette" of 28), under which the Ministry of Finance is responsible for the exercise of the powers hitherto conferred on the Ministry of Economy and Finance, through the bodies referred to in the Paragraph 1 of that Article, as well as of the other items I have granted, I have:

First. Approval of model 190.

One. Model 190 " Tax on the Income of the Physical Persons is approved. Deductions and income on account of income from work, certain economic activities, prizes and certain income taxes. Annual summary ", to be used by natural persons, legal entities and other entities, including Public Administrations, which, being required to retain or to enter into account of the Income Tax of the Physical Persons in accordance with the In accordance with Article 71 of the Tax Regulation, approved by the sole article of Royal Decree 214/1999 of 5 February, they satisfy one of the following income, including those exempt from the tax:

(a) Workings, including allowances and allowances for living expenses and expenses other than lien.

b) Economic activity flows:

exclusively those that are the consideration of professional activities referred to in paragraphs 1 and 2, agricultural or livestock activities referred to in paragraph 4 and forestry activities referred to in paragraph 5; all of them under Article 88 of the Tax Regulation, as well as the returns referred to in Article 70.2 (b) of that Regulation, where they come from economic activities.

(c) Awards to be delivered as a result of participation in games, contests or random combinations, as referred to in Article 70.2 (c) of the Tax Regulation, irrespective of the tax classification of the the same.

(d) Benefits satisfied to persons or entities not resident in the cases referred to in Article 76.9 of Law 40/1998 of 9 December.

Two. The model 190, set out in Annex I to this Order, is composed of the following documents:

a) Hoja-summary, comprising two copies, one for the Administration and one for the person concerned.

(b) Internal sheet for the nomination of recipients, which also consists of two copies, one for the administration and one for the person concerned.

c) Over year.

(d) Annual Aid Program for statements generated by the printing module prepared by the State Tax Administration Agency.

The statements which, in accordance with the contents of the model approved in this Order, shall be made with the white paper printing module which, if necessary and for these purposes, shall be prepared by the State Agency shall be equally valid. Tax Administration.

Second. Approval of the physical and logical designs to which the media directly readable by computer of the model 190 must be adjusted.

One. The physical and logical designs, as set out in Annex II to this Order, shall be approved, to which the media directly readable by computer must be adjusted for presentation in place of the interior sheets of the nominative relationship of the Recipients corresponding to model 190.

For this purpose, the information contained in the directly readable medium must have been validated prior to its presentation. Such validation shall be carried out using the validation programme drawn up by the State Tax Administration Agency, unless, for objective technical reasons, it is not possible, in which case validation shall be carried out in any Delegation of the said Agency or also, in the case of diskettes, in any of the Administrations dependent on it. In the case of tax obligations attached to the Central Unit for the Management of Large Enterprises or to one of the Regional Management Units of Large Enterprises, to whom, for objective technical reasons, it is not possible to use the the validation programme drawn up by the State Tax Administration Agency, the said validation may also be carried out in the Unit, Central or Regional, which corresponds.

However, when the directly readable support by computer has been generated by the Help Program developed by the State Tax Administration Agency, it will not be necessary to carry out prior validation.

Two. The presentation of the annual summaries containing more than 25 recipients, as well as those to be submitted by the tax authorities attached to the Regional Management Units, shall be made compulsory in direct-readable support. Large Enterprises or the Central Unit for the Management of Large Enterprises, regardless of the number of recipients included.

In other cases, the presentation in directly readable support will be optional.

Three. Annual summaries of retentions and income on account directly readable by computer may be presented individually or collectively, depending on whether the corresponding file contains the data of a single retainer or to be counted, in the first case, or several, in the second case.

The collective presentation may only refer to retainers or obliged to enter into account that they have their tax domicile within the territorial scope of the same Delegation of the State Administration of Tax Administration.

Notwithstanding the above, in the case of forced tributaries attached to the Central Large Enterprise Management Unit of the National Inspection Office or the Regional Large Enterprise Management Units of the Special Delegations of the State Tax Administration Agency, the collective support may only contain retainers attached to the same Central or Regional Unit.

Four. Without prejudice to the provisions of the preceding number, the corresponding collective support may be submitted by the General Treasury of Social Security containing the retainers integrated in the same and in the security management entities. Social, regardless of the tax domicile of each of these retainers.

Five. No prior request shall be made to make the annual summary of withholding and revenue on account directly readable by computer, either individually or collectively, in the terms set out in the paragraph.

Third. Time limit for presentation of model 190 in print.

In accordance with the provisions of Article 101.2 of the Income Tax Regulation, the presentation in print of the annual summary of withholding and income to account, model 190, will be made in the twenty first calendar days of the month of January of each year, in relation to the amounts withheld and the revenue to be taken into account corresponding to the previous immediate year.

Fourth. Place and form of presentation of model 190 in printed form.

One. The presentation in print of the annual summary of withholding and income to account, will be made in the Delegation or Administration of the State Agency of Tax Administration of the tax domicile of the retainer.

The presentation shall be made either directly or by registered post, using the annual envelope corresponding to those referred to in points (c) and (d) of the first paragraph of this Order, in which it is you have previously entered the following documentation:

(a) The "copy for the administration" of the summary of the model 190, duly completed, in which the identification label provided by the State Agency is to be affixed to the space reserved for this purpose. Tax Administration. In the event that the label is not available, the entire identification data requested shall be completed and photocopy of the credit card of the tax identification number shall be accompanied.

b) The "copies for administration" of the inner sheets containing the nominative relation of recipients.

Two. However, the presentation in printed form of the model 190 may also be carried out by means of which the authorized collaborating entities of the province where the declarant's tax domicile radiate, together with the statement-income statement and income on account, model 110, corresponding to the last period of the year, provided that the same result is to be entered and such income is made in the said entity.

To this effect, the collaborating entities will only admit the presentation of the annual summary of withholding and income to account, model 190, when this is presented in conjunction with the declaration-income document, model 110, concerning the last quarterly period of the year to which the annual summary relates.

Effected the entry of model 110 of the last period, the documentation referred to in points (a) and (b) of the previous number One shall be entered in the annual envelope. Once the said envelope is closed, it will be deposited in the same collaborating entity, which will make it to the corresponding administrative body.

Fifth. Time limit for the presentation of the model 190 in directly readable form.

According to the provisions of article 101.2 of the Income Tax Regulation of the Physical Persons, the presentation of the directly readable support by computer containing the annual summary of holds and Revenue for account, model 190, previously validated in accordance with the provisions of paragraph 2, number One, of this Order, as well as the documentation to be accompanied by it, shall be made in the period from 1 January to 31 December. on 20 February of each year, in relation to the quantities withheld and the revenue to be taken into account corresponding to the previous immediate year.

Sixth. Place and form of presentation of model 190 in directly readable form by computer.

One. In the case of individual support, the latter shall be presented to the Delegation or Administration of the State Administration of Tax Administration in whose territorial scope the tax domicile of the retainer or obliged to enter into account is located, or either 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 Special Delegation of the State Tax Administration Agency corresponding to its tax domicile, as appropriate according to the obligation of the tax to one or another Unit.

In any case, the individual support shall be accompanied by the documentation referred to in the number one of the following seventh paragraph.

Two. In the case of collective supports, the presentation shall be made in the Delegation or Administration of the State Administration of Tax Administration corresponding to the tax domicile of all the retainers included. If the retainers have their domicile in different administrations, within the scope of the same Delegation of the State Administration of Tax Administration, the collective support shall be presented in the Delegation of which they are dependent. Administrations.

Notwithstanding the above, the collective supports corresponding to the tax obligation attached to the Central Unit of Management of Large Enterprises or to the Regional Units of Management of Large Enterprises will also be able to be presented, respectively, in the National Inspection Office or in the Regional Unit for the Management of Large Enterprises of the Special Delegation of the State Administration of Tax Administration corresponding to its tax office.

The collective support referred to in the number four of the Second paragraph of this Order must be presented, if any, in the Special Delegation of the State Administration of Tax Administration of Madrid.

In any case, the collective support shall be accompanied by the documentation referred to in the number two of the seventh paragraph.

Seventh. Identification of the media directly readable by computer of the model 190 and form of presentation thereof.

One. In the case of an individual presentation on a directly computer-readable medium, the declarant shall present the following documents:

1. The two copies, for the Administration and for the data subject, of the summary of the model 190, in each of which the identification label provided by the State Administration Agency shall be attached in the corresponding space. Tax. In the event that the labels are not available, all the requested identification data will be completed and photocopy of the credit card of the tax identification number will be accompanied.

In addition, such copies must be duly signed indicating in the corresponding spaces the identity of the signatory as well as the other data that are requested in the above-summary. For these purposes, the summary, or the cover, shall be equally valid, generated by the Aid Program which, if necessary, is drawn up by the State Tax Administration Agency.

Once sealed by the receiving office, the declarant will remove the "copy for the interested party" from the summary of the model 190 presented, which will serve as proof of the delivery.

2. The support shall have a label attached to the exterior in which the data specified below shall be entered and, necessarily, in the same order:

a) Delegation, Administration or Central or Regional Unit of Large Enterprises of the State Administration of Tax Administration in which the individual presentation is made.

b) Exercise.

c) Presentation Model: 190.

d) The supporting number of the accompanying leaf-summary.

e) The tax identification number (NIF) of the declarant.

f) Surname and name, or social reason, of the declarant.

g) Address, municipality and postal code of the declarant.

h) Surname and name of the person to be related to.

i) Telephone and extension of such person.

j) Total number of records.

k) Media density: 1,600 or 6,250 BPI, only tapes, and 720KB or 1.44MB on 3 1/2 " floppies.

To record the data, it is sufficient to record each of them preceded by the letter corresponding to the previous relationship.

On the assumption that the file consists of more than one directly readable media support, all

will carry their numbered label sequentially: 1/n, 2/n, etc., with "n" being the total number of media. Only the data referred to in points (a), (b), (c), (d), (e) and (f) shall be entered on the label of the second and successive volumes.

Two. In the case of a collective presentation in directly readable form on a computer, the person or entity shall provide the following documents:

1. The two copies, for the administration and for the data subject, of the summary corresponding to the presenter, model 190, in each of which must adhere in the space reserved to the effect the label that the State Agency of Tax Administration. In the event that the labels are not available, all the identification data contained in this summary shall be completed and photocopy of the tax identification number card shall be accompanied.

Such copies must be signed, stating, in the space reserved for the purpose, the identity of the signatory, the total number of the declarant and the total number of persons or entities involved, as well as the exercise and type of presentation. For these purposes, the summary-reports generated by the Aid Program, which, if necessary, the State Tax Administration Agency, will be equally valid.

Once sealed by the receiving office, the presenter will remove the "copy for the interested party" from the summary, which will serve as proof of the delivery.

2. The two copies, for the Administration and for the data subject, of the summary sheets of the model 190 for each and every one of the reporting obligations contained in the collective presentation, duly signed and completed.

In the box provided for this purpose, the supporting number of the copy-summary specimen, model 190, for the presenter shall be entered.

Each of the copies must be attached to the identification label of the person or entity declared provided by the State Tax Administration Agency. In the event of no identifying labels, the identification data shall be completed and photocopy of the tax identification number card shall be accompanied.

Once sealed by the receiving office, the presenter will remove the "copies for the data subject" from the submitted-summary sheets. For these purposes, the summary-reports generated by the Aid Program, which, if necessary, the State Tax Administration Agency, will be equally valid.

However, if the number of sheets-summary presented so advises and in order to expedite the collection of documents, the removal by the presenter of the sealed copies may be carried out after the presentation, which will be timely communicated to you.

3. The directly readable medium shall have a label attached to the outside in which the data of the presenter specified below shall be recorded and, necessarily, in the same order:

a) Delegation, Administration or Central or Regional Unit of Large Enterprises of the State Administration of Tax Administration in which the collective presentation is made.

b) Exercise.

c) Presentation Model: 190.

d) Number of presenter-summary justification.

e) The presenter's tax identification number (NIF).

f) Surname and name, social reason or denomination, of the presenter.

g) Address, municipality and postcode of the presenter.

h) Last name and name of the person to relate to.

i) Telephone and extension of such person.

j) Total number of records.

k) Media density: 1,600 or 6,250 BPI, only tapes, and 720KB or 1.44MB on 3 1/2 " floppies.

l) The total number of declarants presented.

m) The total number of recipients presented.

To record the data, it is sufficient to record each of them preceded by the letter corresponding to the previous relationship.

In case the presentation consists of more than one support directly readable by computer, all will bear its label numbered sequentially: 1/n, 2/n, etc., with "n" being the total number of supports. Only the data referred to in points (a), (b), (c), (d), (e) and (f) shall be entered on the label of the second and successive volumes.

Three. All receipts from computer readable media shall be provisional, as a result of their processing and verification. Where they do not comply with the design and other specifications laid down in this Order, or where access to the information contained therein is not possible, the declarant shall be required to subsane them within 10 working days. defects of the computer support presented, after which, and of persisting anomalies that prevent the tax administration from accessing the data required, the information declaration to all the The effect of the tax is to be brought to the attention of the tax system in a reasoned manner.

Four. For security reasons, the media directly readable by computer, shall not be returned, unless expressly requested, in which case the deletion and delivery of the same or similar ones shall be carried out.

Single additional disposition.

One. As from the entry into force of this Order, all the references contained in the Order of 18 November 1999 laying down the general conditions and the procedure for the telematic presentation of the declaration corresponding to the model 190, to the Order of 31 July 1999, for which the model 190 is approved for the annual summary of deductions and income on account of the Income Tax of the Physical Persons on income of the work, certain economic activities, prizes and certain income taxes, as well as physical and logical designs for the replacement of the internal sheets of that model by means directly readable by computer, they shall be construed as being made to this Order.

Two. Paragraphs 2 and 3 of Article 1 of the Order of 18 November 1999 are amended, with the following wording:

" Two. Notwithstanding the above, the telematic presentation of the declaration corresponding to the model 190 may not be made, where the number of records to be transmitted exceeds 1,000.

Three. The telematic presentation of the declaration corresponding to the model 190 may not be made when more than one year has elapsed since the beginning of the period of presentation referred to in Article 4 of this Order.

As of that date, the tax authorities who intend to regularise their tax situation in relation to this obligation must make the presentation of the declaration in print or, if appropriate, directly in support of the tax authorities. Computer readable. "

Single repeal provision.

The Order of 31 July 1999, for which the Model 190 is approved for the annual summary of deductions and income on account of the Income Tax of the Physical Persons, on income from work, is hereby repealed. certain economic activities, prizes and certain income taxes, as well as the physical and logical designs for the replacement of the internal sheets of the model by means directly readable by computer ("Official Journal of the European Communities"). State " of August 6).

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 December 2000.

MONTORO ROMERO

Ilmo. Mr. Director-General of the State Agency for Tax Administration and Ilmo. Mr. Director General of Tribute.

ATTACHMENTS

(SEE IMAGES, PAGE 44838 TO 44875).