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

Royal Decree 263/1996 of 16 February, which regulates the use of electronic, computer and telematic techniques by the General Administration of the State ("Official State Gazette" of 29), addresses the development of (a) the purpose of this Article is to define, in the field of the General Administration of the State, the guarantees, requirements and assumptions for the use of electronic, computer and telematic techniques.

The regulation of corporation tax is mainly contained in Law 43/1995 of 27 December of the Tax on Societies ("Official State Gazette" of 28) and in the Tax Regulation, approved by the Royal Decree 537/1997 of 14 April (Official Gazette of the State of 24; correction of errors of 5 June).

On the other hand, the rules governing the taxation of income obtained through permanent establishments in Spain by the taxpayers of the Income Tax of non-residents is contained in Law 41/1998, of 9 of December, of the Income Tax of Non-Residents and Tax Rules ("Official State Gazette" of 10).

The Order of March 22, 2000 ("Official State Gazette" of the 28th), approves the models for the declaration-liquidation of the Company Tax and the Income Tax of non-residents corresponding to establishments (a) permanent, in pesetas and in euro, for the tax periods initiated between 1 January and 31 December 1999, gives instructions on the procedure for declaration and entry and approves the models for making the payments In the case of the Commission, the Commission has taken into account the fact that the

Law 66/1997, of 30 December, of Fiscal, Administrative and Social Order Measures ("Official State Gazette" of 31), in its fifth final provision, authorizes the Minister of Economy and Finance to determine, by means of Order, the assumptions and conditions in which large companies will have to present by telematic means their declarations, statements-settlements, self-actions or any other documents required by the tax rules.

The final provision of Law 50/1998, of December 30, of Fiscal, Administrative and Social Order Measures ("Official State Gazette" of 31), authorizes the Minister of Economy and Finance to determine, by means of Order, the assumptions and conditions in which small and medium-sized enterprises may submit by telematic means their declarations, statements-settlements, autoliquidations or any other documents required by the tax rules, the understanding of small and medium-sized enterprises not covered by the definition of large enterprises for the purposes of Value Added Tax.

The second final provision of Law 41/1998, of December 9, of the Income Tax of Non-Residents and Tax Rules, enables the Minister of Economy and Finance to determine the assumptions and conditions of the presentation by telematic means of declarations and payments on account of the Income Tax of non-residents.

Article 142 of Law 43/1995, of 27 December, of the Company Tax ("Official State Gazette" of 28), provides that taxable persons shall be obliged to submit and subscribe to a tax declaration Companies in the place and in the form determined by the Minister of Economy and Finance.

Also, Article 20 of Law 41/1998 of 9 December of the Income Tax of Non-Residents and Tax Rules provides that permanent establishments shall be obliged to make a declaration, determining and by entering the corresponding tax liability, in the form, place and documentation determined by the Minister of Economy and Finance.

Moreover, Article 33.1 of Law 46/1998 of 17 December on the introduction of the euro (the 'Official State Gazette' of 18) empowers the Minister for Economic Affairs and Finance to approve the models of declarations and (a) the euro, and Article 5 of Royal Decree 1966/1999 of 23 December 1999 amending and introducing various tax and customs rules for their adaptation to the introduction of the euro during the transitional period (" Bulletin State Officer " of the 30), to determine the requirements, in accordance with the specific regulations of each tribute, for use.

Article 2 of Royal Decree 557/2000, of 27 April, of restructuring of the Ministerial Departments ("Official State Gazette" of 28), establishes that it is up to the Ministry of Finance, through the organs to Article 3 (1) refers to the exercise of the powers hitherto conferred on the Ministry of Economic Affairs and Finance.

Finally, it should be emphasized that the development of the systems of telematic presentation of declarations that the State Agency of Tax Administration has been carrying out in order to facilitate the fulfillment of the obligations Tax makes it advisable to extend it to other declarations and models, such as those contemplated in this Order.

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

First. Scope of application 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.

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 corresponding to permanent establishments which can use the simplified declaration-settlement model 201, in pesetas and in euro, approved by the Order of 22 March 2000, in accordance with the provisions of paragraph 4 of the first paragraph of the said Order.

Two. Notwithstanding the foregoing, they may not make the telematic presentation of the declaration:

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 (e), (f) and (g) of sub-paragraph four of the The second paragraph of the Order of March 22, 2000, nor in those cases where the declaration is to be returned, those who request the return by means of a cross-check from 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.

Three. Taxable persons or taxpayers who opt for the telematic presentation of the Corporate Tax and Non-Resident Income Tax declaration for permanent establishments and which subsequently, They intend to regularise their tax situation by submitting a new declaration they must use the corresponding form of form.

Second. 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.

One. Requirements for the telematic presentation of Corporate Tax and Non-Resident Income Tax declarations for permanent establishments. The telematic presentation of the declarations will be subject to the Following conditions:

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

2. º 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.

3. To effect the telematic presentation of the Company Tax and Non-Resident Income Tax return for permanent establishments, the taxable person or taxpayer shall use a help program in advance 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.

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

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

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

Third. The invention relates to a method for the telematic presentation of the company tax and non-resident income tax returns for permanent establishments.

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

1. The declarant shall be placed in communication with the collaborating entity by means of telematics or by going to its offices, or by personating in the deposit entity that provides the cash service in the Delegation or Administration of the State Tax Administration Agency, in whose constituency the 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).

Fiscal year: 1999.

Period = 0A (zero A).

Return or Return Document:

Company Tax = 201.

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

Type of self-validation = "I" Income.

Amount to be entered (must be greater than zero), with an 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/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 I to this Order.

By way of derogation from this point, 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 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 tax matters.

2.o The declarant, once the above transaction has been performed and obtained, if applicable, the corresponding NRC, shall be placed in communication with the State Agency of Tax Administration through the Internet or any other means equivalent to allow the connection, at the address: https://aeat.es and proceed as follows:

1. Choose the option: Presentation of certificate-liquidations with certificate.

2. You will select the tax concept: Model 201.

Corporate Tax/Income Tax on Non-Resident Income for permanent establishments.

3. It shall choose, where appropriate, the option for the application for entry in the current account.

4. Select the file containing the statement to be transmitted.

5. It will introduce the NRC provided by the contributing entity, unless it is accepted into the current account system in the field of taxation.

If this is a physical person contributing to the Non-Resident Income Tax for permanent establishments, you must enter the four letters printed on your identification label.

6. Next, you will select an X.509.V3 user certificate issued by the National Mint and Timbre-Real Mint, previously installed in the browser, to generate the digital signature.

7. It shall transmit to the State Tax Administration Agency the complete declaration with the digital signature.

8. 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 a 16-character electronic code, in addition to the the date and time of the submission.

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

10. In case the presentation is rejected, the data of the return or return document and the description of the errors detected will be displayed on screen. In this case, the same should be done with the aid program with which the file was generated, or by repeating the presentation, if the error was motivated by the erroneous introduction of the data referred to in point 5 above.

Two. If the result of the declaration is negative, with request for return or waiver of the return, the presenter will be in communication with the State Agency of Tax Administration through the Internet or any other way equivalent to allow the connection, at https://aeat.es and proceed as follows:

1. Choose the option: Presentation of certificate-liquidations with certificate.

2. You will select the tax concept: Model 201.

Corporate Tax/Income Tax on Non-Resident Income for permanent establishments.

3. It shall choose, where appropriate, the option for the application for entry in the current account.

4. Select the file containing the statement to be transmitted.

5. If this is a natural person who is a taxpayer for the Non-Resident Income Tax for permanent establishments, you must enter the four letters printed on your identification label.

6. Next, you will select an X.509.V3 user certificate issued by the National Mint and Timbre-Real Mint, previously installed in the browser, to generate the digital signature.

7. It shall transmit to the State Tax Administration Agency the complete declaration with the digital signature.

8. 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 a 16-character electronic code, in addition to the the date and time of the submission.

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

10. In case the presentation is rejected, the data of the return or return document and the description of the errors detected 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.

Fourth. Deadline for the telematic submission of the Company Tax and Non-Resident Income Tax returns for permanent establishments.

One. The telematic presentation of the Company Tax returns shall be made within 25 calendar days following the six months following the end of the tax period.

Two. The telematic presentation of the non-resident income tax returns for permanent establishments shall be made within the period of the 25 calendar days following the six months following the end of the period. of the tax period.

notwithstanding the foregoing, when the termination of the tax period by the cessation of its activity of the permanent establishment is concluded or otherwise, the investment in its day 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, those in which the central house transfers its residence, and when the holder of the permanent establishment, the time limit for filing shall be one month from the date on which it occurs any of the assumptions mentioned in this paragraph.

Fifth. Scope of application of the system of telematic presentation of the models to effect the fractional payments of the Tax on Societies and the Income Tax of non-residents corresponding to permanent establishments during 2000.

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 Companies and by taxpayers of Non-Resident Income Tax for permanent establishments and shall apply to the following models:

Model 202. Payment by instalments in pesetas 2000.

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

Model 202. Payment in euro 2000.

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

Model 222. Payment by instalments in pesetas 2000.

Corporate Tax. System of taxation of groups of companies.

Model 222. Payment in euro 2000.

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.

Sixth. General conditions for the telematic presentation of the models to effect the fractional payments of the Corporation Tax and the Income Tax of non-residents corresponding to permanent establishments.

One. Requirements for the telematic presentation of the models to effect the fractional payments of the Corporation Tax and the Income Tax of non-residents corresponding to permanent establishments. Models for making the split payments shall be subject to the following conditions:

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

2.o The declarant must have an X.509.V3 user certificate issued by the National Currency and Timbre Factory-Royal Mint in accordance with the procedure set out in Annexes III and VI installed in the browser. 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.

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

Two. Concurrency of the income and the telematic presentation of the model. The telematic transmission of the model corresponding to the split payment must be carried out on the same date as the income resulting from it.

Three. Content of the form.-The tax data to be transmitted on the form appearing on the computer screen will be adjusted to the content of the models 202 and 222 of the split payments approved by the Order of 22 March 2000.

Four. Presentation of models with formal-type deficiencies. -In cases where formal-type anomalies are detected in the telematic transmission of models, this circumstance shall be brought to the attention of the declarant by the system itself. the corresponding error messages, to proceed with their healing.

Seventh. The invention relates to a method for the telematic presentation of the models for the fractional payments of the corporation tax and the non-resident income tax corresponding to permanent establishments.

The procedure to be followed for the telematic presentation of the models for the split payments will be as follows:

1.o The declarant shall communicate 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).

Fiscal year 2000.

Period (two characters. Possible values are: 2P and 3P).

Model to present:

202. Corporation tax. Income tax of non-residents (permanent establishments).

Fractional payment.

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

Type of self-validation = "I" Income.

Amount to be entered (must be greater than zero), with an 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 that he performs his/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), which will generate informatically using 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 II to this Order.

By way of derogation from this point, 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 December 1999 laying down the procedure for the telematic presentation of statements-liquidations that generate debts or claims to be entered in the current account in the field of taxation.

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

https://aeat.es and proceed as follows:

1. Choose the option: Presentation of certificate-liquidations with certificate.

2. You will select the tax concept:

Model 202. Split payment.

Model 222. Split payment.

3. It shall choose, where appropriate, the option for the application for entry in the current account.

4. It shall introduce the NRC provided by the contributing entity, unless it is included in the current account reporting system for tax purposes.

If this is a physical person contributing to the Non-Resident Income Tax for permanent establishments, you must enter the four letters printed on your identification label.

5. Fill in the data that corresponds to the form that will appear on the screen.

6. Next, you will select an X.509.V3 user certificate issued by the National Mint and Timbre-Real Mint, previously installed in the browser, to generate the digital signature.

7. It shall transmit to the State Tax Administration Agency the complete declaration with the digital signature.

8. If the declaration is accepted, the State Tax Administration Agency will return the validated declaration with a 16-character electronic code, in addition to the date and time of the presentation.

9. The presenter must print and keep the accepted and validated declaration with the corresponding electronic code.

10. If the presentation is rejected, the description of the errors detected will be shown on screen. In this case, they must be corrected on the entry form and the declaration must be retransmitted.

Eighth. Deadline for the submission of models 202 and 222.

The telematic presentation of the model 202 of fractional payment of the Corporate Tax or the Income Tax of non-residents corresponding to permanent establishments, and of the 222 model of split payment of the Corporation tax on groups of companies will take place during the first twenty calendar days of the months of October and December 2000.

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.

X.509.V3 certificates issued by the National Mint and Timbre-Real Casa de la Moneda under the tax rules, prior to the entry into force of this Order, will be valid, provided that they are are in force for the purposes of the filing of the Corporate Tax and Non-Resident Income Tax declaration for permanent establishments and models for the payment of instalments to 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 pursuant to the provisions of paragraph 7 and the first provision of the Order of 13 April 1999, laying down the general conditions and the procedure for the telematic presentation of statements of the Tax on the Income of the Physical Persons ("Official State Gazette" of 19), may not be used for the telematic presentation of the declaration of the tax on companies, of the tax on the Income of non-residents corresponding to permanent establishments and the models of payments divided into account of those taxes, representing third parties.

Single end disposition.

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

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

Madrid, 28 June 2000.

MONTORO ROMERO

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

ANNEX I Minimum data to include in receipt

Date of operation:

Entity and Branch Code: XXXXXXXX.

Concept:

201. Corporation tax.

206. Income tax of non-residents corresponding to permanent establishments.

Exercise:

Account Identification (CCC):

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

Taxpayer or taxpayer identification:

NIF: XNNNNNNNNX.

Last name and name or social reason:

Amount: Pesetas or Euros.

(If the amount of the settlement has been entered in euro, the equivalent in pesetas paid into the Treasury account must also be entered.)

NRC assigned to revenue:

NRC to replace:

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

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

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

ANNEX II Minimum data to include in receipt

Date of operation:

Entity and Branch Code: XXXXXXXX.

Concept:

202. Year 2000. Period: NP.

222. Year 2000. Period: NP.

Account Identification (CCC):

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

Taxpayer or taxpayer identification:

NIF: XNNNNNNNNX.

Last name and name or social reason:

Amount: Pesetas or Euros.

(If the amount of the settlement has been entered in euro, the equivalent in pesetas paid into the Treasury account must also be entered.)

NRC assigned to revenue:

NRC to replace:

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

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

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