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

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

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

The Order of March 14, 2000 ("Official State Gazette" of 21) approves the models for the declaration of the Income Tax on the Physical Persons and the Tax on Heritage for the 1999 financial year and determines the place, form and time limits for the presentation of the same.

The second final provision of Law 50/1998 of 30 December 1998 on Fiscal, Administrative and Social Order Measures ("Official State Gazette" of 31) authorizes the Minister of Economy and Finance to establish by Order the assumptions and conditions in which the taxpayers and the entities included in the social partnership in the tax management referred to in Article 96 of the General Tax Law, may submit by telematic means statements, communications, statements-settlements, self-transactions or any other documents required by the tax rules.

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

On the other hand, the experience acquired by the State Administration of Tax Administration in the development of the systems for the telematic presentation of declarations established during the previous year, makes it necessary to make improvements in the process of transmission of the same to the establishment of a single procedure for the telematic presentation of declarations and, in addition, to adapt the existing ones to the new tax rules on the Income of the Physical Persons.

Finally, in this Order the participation of the Consular Offices of the Spanish career is contemplated in order to allow the contributors located abroad to present more easily by means of telematics The Commission has also been informed by the Ministry of Foreign Affairs of the matter in its field of competence.

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

First. Scope of application of the system of telematic presentation of income tax declarations of the Physical Persons.

One. The telematic presentation of the income tax returns of the physical persons may be made by the taxpayers referred to in the first paragraph of the Order of 14 March 2000 approving the Declaration of the Income Tax of the Physical Persons and the Tax on the Heritage for the financial year 1999, and determine the place, form and time limits for the presentation of the same.

Two. The telematic presentation of the Income Tax declarations of the Physical Persons shall apply to any of the forms of declaration, simplified and ordinary, provided for in the second paragraph of the said Order of March 14, 2000.

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

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

In particular, the telematic presentation of the declaration shall not be made by the contributors who are required to accompany the declaration with the documents referred to in points (a) and (b) of the seventh paragraph of the Order of 14 March 2000 or, in cases where the declaration is to be returned, those who request the return by means of a cross-check or a nominee from the Banco de España.

2. Taxpayers who are in any of the tax situations described in Annex I to this Order.

Four. Taxpayers who opt for the telematic presentation of the Income Tax declaration of the Physical Persons and who, after all, intend to regularise their tax situation by presenting a new declaration, they must use the corresponding printed model.

Second. General conditions for the telematic presentation of the income tax returns of the Physical Persons.

One. Requirements for the telematic presentation of income tax returns for the Physical Persons. The telematic presentation of the statements will be subject to the following conditions:

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

In the case of a joint declaration made by both spouses, both spouses must have the respective Fiscal Identification Number (NIF).

2. The declarant must have an X.509.V3 user certificate issued by the National Mint and Timbre-Real Casa de la Moneda in the browser, in accordance with the procedure set out in Annex III Order.

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

3. If the presenter is a person or entity authorized to file statements representing third parties, in accordance with the provisions of paragraph 6 of this Order, he/she must have his/her browser installed in his/her browser. X.509.V3 user certificate issued by the National Mint and Currency Factory-Royal Mint in accordance with the procedure set out in Annex III of this Order.

4. To carry out the telematic presentation of the Income Tax declaration of the Physical Persons of the financial year 1999, the declarant or, if applicable, the authorized presenter, must use a program of help to obtain the file with the statement to be transmitted. This aid program may be the PARENT program for the Income Tax declaration of the 1999 Physical Persons developed by the State Administration of Tax Administration or another that obtains a file with the same format.

Furthermore, 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 this Order.

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

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

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

Third. The invention relates to a method for the telematic presentation of the income tax declarations of the physical persons.

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

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

taxpayer's NIF (9 characters).

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

Fiscal year (last 2 digits).

Period = 0A (zero A).

Income or return document = 100.

Type of autoliquid= "I" Income.

Amount to enter (must be greater than zero).

Option 1: No fractional payment.

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

Option 3: If you split the payment and if you are in the second term.

Administration Code.

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

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

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

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

1. Choose the option: IRPF-99.

2. You will select the option: Statement presentation.

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

4. You will enter the following data:

NRC supplied by the contributing entity.

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

In the case of a joint declaration made by both spouses, in addition, the four letters printed on the identification label corresponding to the spouse.

5. Next, you will select an X.509.V3 user certificate issued by the National Mint and Timbre-Real Casa de la Moneda, under the tax rules, previously installed in the browser, to generate the digital signature.

If the declaration is individual, a single signature will be required.

In the case of a joint declaration made by both spouses, the certificate corresponding to the spouse must be selected in addition, in order to also generate the digital signature of the latter.

If the presenter is a person or entity authorized to file statements representing third parties, in accordance with the provisions of paragraph 6 of this Order, a single signature shall be required, the corresponding to your certificate.

6. It shall transmit to the State Tax Administration Agency the complete declaration with the signature or, if applicable, digital signatures.

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

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

9. If the presentation is rejected, the data in 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 4 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 "Internet" or any other way equivalent to allow the connection, at https://aeat.es and proceed as follows:

1. Choose the option: IRPF-99.

2. Will select: Statement presentation.

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

4. You will enter the following data:

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

In the case of a joint declaration made by both spouses, in addition, the four letters printed on the identification label corresponding to the spouse.

5. Next, you will select an X.509.V3 user certificate issued by the National Mint and Timbre-Real Casa de la Moneda, under the tax rules, previously installed in the browser, to generate the digital signature.

If the declaration is individual, a single signature will be required.

In the case of a joint declaration made by both spouses, the certificate corresponding to the spouse must also be selected in order to also generate the digital signature of the latter.

If the presenter is a person or entity authorized to file statements representing third parties, in accordance with the provisions of paragraph 6 of this Order, a single signature shall be required, the corresponding to your certificate.

6. It shall transmit to the State Tax Administration Agency the complete declaration with the signature or, if applicable, digital signatures.

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

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

9. If the presentation is rejected, the data in 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 4 above.

Fourth. Deadline for the telematic presentation of the income tax returns of the Physical Persons.

One. The telematic presentation of the income tax declarations of the physical persons, as well as, where appropriate, the income of the corresponding tax liability, shall be made within the period from 2 May to 20 June 2000, both inclusive, without prejudice to the second subparagraph of point 2 of the second subparagraph, in respect of the telematic transmission of the declaration.

Two. By way of derogation from the foregoing paragraph, the telematic presentation of the declarations for the Income Tax of the Physical Persons entitled to refund and those in which the tax is to be waived shall be made within the period between 2 May and 30 June 2000, both inclusive.

Fifth. Place of presentation and entry of the declaration of the Tax on Heritage. -Taxpayers who carry out the telematic presentation of the Income Tax declaration of the Physical Persons and who are obliged to declare by the The declaration of the latter tax must be filed in the places listed in the second paragraph of the sixth paragraph of the Order of 14 March 2000, if the result of the declaration is positive, or directly, or by certified mail, to the Delegation or Administration of the State Administration Agency Tax corresponding to the tax domicile of the declarant, if the result is negative.

Sixth. Cooperation agreements or agreements.-The procedure and conditions for the subscription of agreements or collaboration agreements to ensure that the entities included in the tax management collaboration provided for in Article 64 of the Regulation of the Income Tax of the Physical Persons may submit by telematic statements on behalf of third parties, it shall be that provided for in the seventh paragraph and the first provision of the Order of 13 April 1999 for the setting out the general conditions and the procedure for the telematic presentation of declarations of the Income Tax of the Physical Persons ("Official State Gazette" of 19).

Persons or entities who subscribe to such agreements or agreements or who have signed, and are in force, an agreement or agreement of collaboration or an addendum thereto, pursuant to the provisions, respectively, in the In the first paragraph of the said Order of 13 April 1999, in the name of third parties, it may be submitted by means of telematic, on behalf of third parties, declarations of the Income Tax of the Physical Persons.

Additional disposition first. Concepts and definitions.

The concepts and definitions relating to the presentation of statements by means of telematics are set out in Annex V of this Order.

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, are subject to the conditions of use set out in Annex VI of this Order, and shall be valid, provided that they are in force, for the purposes of the presentation of the Income Tax declaration of the Physical Persons referred to in this Order.

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 your knowledge and effects.

Madrid, 24 April 2000.

HANGING OUT AND FIGAREDO

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

ANNEX I

Requirements for the Telematics Presentation of Income Tax Returns for Physical Persons 1999

The declarants who opt for this mode of filing of the Income Tax of the Physical Persons of the financial year 1999, must have previously obtained a file in ASCII format in magnetic support with the content of the statement to be transmitted. This file may contain only characters included in ISO 8859-1.

This file can be obtained using the parent aid program for the Income Tax declaration of the 1999 Physical Persons, developed by the Tax Office, or through other programs of assistance that generate the same file whose design can be obtained by accessing the AET/AAT website (http://www.aeat.es).

However, the telematic transmission of statements in the following scenarios cannot be performed:

Taxpayers whose tax period is lower than the calendar year.

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

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

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

Taxpayers who obtain returns from more than four business activities (other than agricultural and livestock) on an objective estimation basis, counting both those made directly by the taxpayer and the made by entities on the basis of income allocation which are attributed to the taxpayer.

Taxpayers who obtain yields of more than four agricultural and livestock activities under objective estimation, computing both those made directly by the taxpayer and those made by entities in the income allocation scheme to be attributed to the taxpayer.

Taxpayers who carry out economic activities included in the objective estimation scheme and are authorised to reduce the signs, indices or modules which come under the provisions of points 2 and 3 of the Article 35 (4) of the Income Tax Regulation of the Physical Persons, approved by Royal Decree 214/1999 of 5 February.

Taxpayers having more than three imputations under the heading E5, collected on page 7 of the standard declaration model (D-100).

Taxpayers who have more than one imputation under item E4, collected on page 7 of the standard declaration model (D-100), or who have to relate more than one declarant to that item.

Taxpayers with property gains and losses subject to retention, arising from transmissions or repayments of shares or stakes in more than nine collective investment institutions.

Taxpayers with more than nine earnings and property losses of the same item (F2 or F3) of those collected on pages 8 and 9 of the standard declaration model (D-100).

The limits set out in the above paragraphs are applicable both in individual taxation and in joint taxation.

ANNEX II

Technical rules for telematic presentation of tax returns

Declarants that opt for this statement presentation mode must meet the following requirements:

1. Software Requirements for shipping:

The host computer must have some of the following browsers installed on the operating system platforms that are indicated:

Netscape Navigator version 4.06 or later browser, which acts on an Operating System, at least 32 bits.

Microsoft Internet Explorer version 4 or later browser on Win 32 (Windows 95-Windows 98-Windows NT).

2. º You must perform the correct installation in the browser:

The root certificate of the FNMT broadcaster Class 2 CA, whose serial number expressed in hexadecimal notation is 36 F1 1B 19 and whose fingerprint is:

With the "hash sha1" algorithm 43 F9 B1 10 D5 BA FD 48 22 52 31 B0 D0 08 2B 37 2F EF 9A 54

With the "hash md5" algorithm 25 9D CF 5E B3 25 9D 95 B9 3F 00 86 5F 47 94 3D

An X.509.V3 user certificate issued by the National Currency and Currency Factory-Royal Mint, for authentication and digital signature generation, according to the procedure described in Annex III of the present Order.

3. Presenter teams must have the capability to access servers to ports with values ranging from 8,000 to 8,100.

4. º During the transmission process, the following sequences will be triggered as long as the transmitter computer equipment meets the requirements described above and the browser settings allows javascript, java applets, cookies to be run, and, in addition, that the authorizations that are requested are granted:

Authentication of the host and declaration receiver (AEAT) teams that are connected by using both server and user certificates, respectively, at the two ends, following the standards of the "SSL-3" protocol.

Encryption of information that is transmitted in both ways with a symmetric key generated for the session.

Download a java applet developed by the State Tax Administration Agency and signed by it to ensure the provenance and integrity of the same, which will perform the following functions:

Show the declaration data that is to be used for the digital signature process.

Request the selection of an X.509.V3 user certificate issued by the National Currency and Currency Factory-Royal Mint, which must be installed in the browser's certificate database, to generate a signature digital.

Once the certificate is selected, the presenter will have to electronically sign the declaration and proceed to the encrypted submission of the digital signature, the full declaration and the certificate used.

ANNEX III

Procedure for obtaining the X.509.V3 user certificate issued by the National Currency and Currency Factory-Royal Mint

1. General conditions for obtaining the X.509.V3 user certificate issued by the National Mint and Timbre-Royal Mint:

a) You may apply for the X.509.V3 user certificate issued by the National Currency and Timbre Factory-Real Casa de la Moneda-the natural or legal persons who hold the Tax Identification Number (NIF) provided by the State Tax Administration Agency.

b) The National Mint and Timbre-Real Casa de la Moneda will be in charge of issuing and signing the certificates.

(c) The application for the certificate under the conditions laid down in this Order may be effected from the day following the entry into force of the certificate.

(d) The certificate, which shall be renewable under the conditions laid down in the Order of 28 February 2000 laying down the general conditions and the procedure for the renewal and revocation of the The X.509.V3 user certificate issued by the National Mint and Timbre-Real Casa de la Moneda under the tax law ("Official State Gazette" of 2 March), will be valid for two years from the date of its issue.

2. Procedure for obtaining the certificate:

To obtain the X.509.V3 user certificate issued by the National Currency and Currency Factory-Royal Mint will proceed as follows:

(a) The data subject must be connected to http://www.cert.fnmt.es/aeat. and follow the steps in the "option":

Get FNMT.CA Certificate With this operation you get recognition "from the National Mint and Timbre-Real Mint" by incorporating your public key into the user's browser.

The fingerprint of the root certificate of the FNMT broadcaster Class 2 CA is:

With the "hash sha1" algorithm 43 F9 B1 10 D5 BA FD 48 22 52 31 B0 D0 08 2B 37 2F EF 9A 54 With the "hash md5" algorithm

25 9D CF 5E B3 25 9D 95 B9 3F 00 86 5F 47 94 3D

b) Then select the option:

Request User Certificate

The following operations will be performed at this stage:

A key pair will be generated: Public and private.

The public key and the NIF of the applicant for the certificate (in the case of entities, the NIF of the entity) will be transmitted to the National Mint and Timbre-Real Casa de la Moneda. The private key does not exit the browser.

The National Currency and Currency Factory-Real Mint will store the request data and return a "certificate request code".

c) Once the certificate application code has been obtained, the person concerned must be in an office of the State Tax Administration Agency to carry out his identification.

If the certificate holder is a natural person you must contribute:

The proof of your identity.

Certificate Request Code obtained in accordance with the above letter.

If the holder of the certificate is an entity, the representative of the certificate must appear. For such purposes it shall provide:

The entity's identity document.

The representative's identity document as well as accreditation of the entity's representation power.

Certificate application code obtained in accordance with the above letter.

Once identified, the data subject shall sign the model of the application for the certificate set out in Annex VI to this Order, as well as its conditions of use. The State Tax Administration Agency will transmit daily the records processed to the National Mint and Timbre-Real Casa de la Moneda to make it possible to issue the certificate.

Also, the identification of the natural persons can be performed in the Consular Offices of the Spanish career.

In these cases, once the identification has been made, the person concerned shall sign the model of the application for a certificate set out in Annex VII to this Order, as well as the conditions of use. The Spanish Career Consular Office shall seal the application model and send it by fax to the State Tax Administration Agency for the transmission of the records processed to the National Mint and Timbre-Real House of the Currency and it is possible to issue the certificate.

Later, the Spanish Consular Office will forward to the State Administration of Tax Administration the originals of the copies for the National Mint and Timbre-Royal Mint and for the Agency State of Tax Administration of the certificate application model for verification with the one received by fax. In the event that they did not coincide, the State Tax Administration Agency would request from the National Mint and Timbre-Real Casa de la Moneda the revocation of the corresponding certificate.

d) The interested party must connect to http://www.cert.fnmt.es/aeat and choose the option:

Get User Certificate The person concerned must contribute the certificate holder's NIF and the certificate application code obtained as provided in (b) above.

With this operation the National Mint and Timbre-Real Casa de la Moneda, with the certificate application code, will download in the applicant's browser the public data of the certificate, namely: identifying data The certificate and proof signature of the National Mint and Timbre-Real Casa de la Moneda, which together with the private key that the holder of the certificate has in the browser, duly verified and installed, will serve for this is operational.

ANNEX IV

Minimum data to include in receipt

Date of operation:

Entity and Branch Code: XXXXXXXX

Concept: Tax on the Income of Physical Persons.

Exercise:

Account Identification (CCC):

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

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

Amount:

NRC assigned to revenue:

NRC to replace:

(This field will 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 indicated in the General Tax Collection Regulation."

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

ANNEX V

Concepts and definitions regarding the telematic presentation of statements

1. Telematic presentation of statements.

-Data communication system regarding the presentation of declarations through techniques and means that result from the joint use of computer science and telecommunications.

2. Complete Reference Number (NRC).-The Full Reference Number is a code generated by a cryptographic system and used to present, via telematics, the State Tax Administration Agency. (AEAT), a statement-settlement.

The technical standards for the generation of the NRC are set out in the additional provision first and in Annex I of the Order of 20 January 1999 laying down the general conditions and the procedure for the the telematic presentation of the monthly statements of large companies corresponding to codes 111,320 and 332 ("Official State Gazette" of 22 January) and in the fourth order of the Order of 22 February 1999, approving the models 117, in pesetas and in euro, of declaration-document of income of deductions and income on account of the income tax on the income of the physical persons, the corporation tax and the income tax of non-residents corresponding to permanent establishments, in relation to the income or property gains obtained as a result of transmissions or repayments of shares and shares representing the capital or assets of the collective investment institutions, and the conditions are laid down general and the procedure for their telematic presentation ("Official State Gazette" of 24 of February).

3. Browser. -A computer program that allows access to Web servers through data networks based on TCP/IP, such as the Internet, as well as the presentation of the information that these servers contain.

For these purposes:

TCP/IP (Transmission Control Protocol/Internet Protocol): A set of protocols that make networking and network traffic possible on the Internet.

Web server: A computer system capable of providing information on the Internet.

4. AAT Server Certificate. -This is an electronic document issued by RSA Data Security, Inc that allows the user to check that they are effectively accessing the AAT server.

The serial numbers and fingerprints of the certified certificates will be made public at any time on the servers of the AEAT, by means of a Resolution of the Director of the Department of Tax Informatics of the AEAT published in the "Official State Gazette".

5. Encryption keys. -They are numbers or strings of numbers that are used to transform or encrypt information with various mathematical procedures.

Two encryption keys are used in the certificates:

Public key and private key, fulfilling that what is encrypted with the private key can only be decrypted with the public key and vice versa.

6. User Certificate X.509.V3 issued by the National Mint and Timbre-Real Casa de la Moneda. -It is an electronic document issued by the National Mint and Timbre-Real Casa de la Moneda whose format is based on version 3 of the The ITU-T (International Telecommunications Union-Telecommunication) recommendation X.509.

7. National Currency and Timbre Factory-Real Casa de la Moneda. -It is the entity that credits the identifying data of a certain holder and that issues its certificate.

8. Digital signature of the National Mint and Timbre-Real Casa de la Moneda. -It is the encrypted mathematical representation of a certain information that guarantees both the integrity of said information and the identity of the firm.

9. Electronic code.-Code consisting of 16 alphanumeric characters, generated by the State Tax Administration Agency according to the data included by the declarant in its declaration by means of telematics and which gives validity to the authenticity of the presentation.

10. Secure Sockets Layer (SSL) -An encryption mechanism used by browsers and Web servers, which allows secure communications to be established between them, so that only the interlocutors, in this case, presenter of the declaration and the State Agency Tax administration, they have the necessary means to decipher the information that is exchanged.

11. Cookie. -It is a small text file that allows the storage and retrieval of data on a computer. Its management is usually done with javascript and has limitations on size and expiration.

(SEE IMAGES, PAGES 16611 TO 166613)

ANNEX VI

Conditions of use of electronic, computer and telematic systems for obtaining certificates to be issued by the National Mint and Timbre-Real Casa de la Moneda in the telematic presentation of statements or any other documents required by the tax law

General aspects and applicable regulations

1. The National Mint and Timbre-Real Casa de la Moneda (FNMT-RCM), will issue the X.509.V3 certificates to all interested parties who have made their application and accept the present conditions of use.

2. The issuing of certificates and the entry in the register concerned by the FNMT-RCM shall give the persons concerned the status of the holders of the communication and data supply systems relating to the declarations, through techniques and electronic, computerised and telematic means.

3. The acquisition of the status of holder of the certificate referred to in the preceding number 2 shall not, in any event, mean that the holders comply with the requirements laid down by the tax law in order to be able to present declarations through of the electronic systems identified, with the competence of the organs of the State Administration of Tax Administration the assessment and qualification to those effects.

4. The FNMT-RCM shall act in collaboration with the State Tax Administration Agency, which, without prejudice to the rest of its powers, shall carry out identification and data collection functions of the data subjects for transfer to the FNMT-RCM.

5. Those interested in the telematic presentation of statements or statements-liquidations or any other documents required by the tax law may be sent to the delegations or administrations of the State Agency of Tax administration for the purpose of formalising their applications and collecting the necessary information on electronic filing systems.

6. In relation to certificates issued by the FNMT-RCM, the State Tax Administration Agency shall have the status of a user of such certificates, without prejudice to the fact that other public administrations and their public bodies have such certificates. condition in accordance with their respective powers.

Technical characteristics of the stakeholders and information teams

7. The FNMT-RCM shall not provide information on the technical processes of production and issue of certificates, which shall be confidential, without prejudice to what shall be ordered by judicial or administrative decision.

8. The certificate to be issued by the FNMT-RCM shall have the following characteristics:

The format of the certificate used is based on version 3 of the X.509 recommendation of the ITU-T (International Telecommunications Union-Tunication).

Among others, it contains:

Holder's identification data: NIF, surname and name or social reason.

For entities, identification data of the person authorized to use the certificate.

The serial number of the certificate.

Certificate grant date.

The expiration date of the certificate.

Public key of the certificate holder, and Digital Signature of the National Mint and Timbre-Real Casa de la Moneda.

This data set along with the private key stored in the certificate holder's browser/Web server ensures that, used for digital signature and encryption capabilities, the connections between Web browsers and servers are performed with authenticity, confidentiality, integrity and non-repudiation of signed and exchanged messages.

The issuance and signature of the certificate of identity of the holder will be carried out by the National Mint and Timbre-Real Casa de la Moneda, with the following formulation: FNMT Class 2 CA.

Conditions of Use Regime

9. The persons concerned shall be obliged to verify the accuracy and certainty of the particulars and documents which they submit to their applications, and must prove that they are essential for the issue of the licences, without prejudice to the provisions of the Organic Law 15/1999, of December 13, of Protection of Personal Data and in its development regulations.

10. The FNMT-RCM shall, where appropriate, proceed to the publication of the public files, or to the modification of the existing data relating to the development of the issue and registration of certificates, for the purposes of guaranteeing the rights deriving from the legislation indicated, and in particular the rights of access, rectification and, where appropriate, cancellation.

11. The data communications between the National Mint and Timbre-Real Casa de la Moneda and the State Administration of Tax Administration, will be adjusted in everything as provided for in Articles 11 and 21 of the Organic Law 15/1999, of December 13, Article 1 (4) of the General Tax Law, without prejudice to the provisions of article 112.4 of the General Tax Law.

12. The certificates issued by the National Mint and Timbre-Real Casa de la Moneda may be used for the telematic presentation of declarations, when a tax administration rule so provides. They may also be used to carry out other telematic communications with the tax authorities when they admit it. These certificates shall be of a personal and non-transferable nature, without prejudice to the assumptions of representation in accordance with the applicable legislation. Any other use shall be made under the sole responsibility of the person who uses it.

13. In the case of entities, acting through representatives for the purposes of obtaining certificates, shall be governed by the provisions of the General Tax Law, the Law of the Legal Regime of Public Administrations and of the Procedure Common Administrative and other applicable rules.

14. The holders shall communicate, as soon as possible, any modification of the data provided for obtaining the certificates. It shall be deemed to be registered for the purposes of the notifications to be made by the FNMT-RCM as indicated by those interested in their applications.

15. Revocation of certificates.

a) The FNMT-RCM will revoke the certificates granted to users in the following cases:

At the request of the certificate holder directly to the FNMT-RCM, or in the case of entities, through its representative.

When ordered by a judicial or administrative resolution.

When the certificate holder's death occurred.

When the entity is extinguished.

When illegal or fraudulent deprivation of the authorizations would have been lost or occurred.

When the registration period has expired.

(b) When the representation under which a certificate issued by the FNMT-RCM has been requested and obtained, the entity concerned, through its new representative, within 30 days, shall inform the FNMT-RCM this circumstance for the revocation of the original certificate and for the issue, if requested, of a new certificate.

The communication of the aforementioned cessation to the FNMT-RCM to proceed with the revocation of the certificate may also be made by the representative who requested and obtained the same.

(c) The revocation shall take effect from the date on which the FNMT-RCM has been notified of the application of the holder, the fact of death, the judicial or administrative decision or the loss or illegal deprivation. or fraudulent.

In the course of the period of validity of the registration, the extinction shall take place from the date on which that period ends without the need for notification of the effect by the holder or the FNMT-RCM.

(d) The procedure for the revocation of the certificate is contained in the Order of 28 February 2000 laying down the general conditions and the procedure for the renewal and revocation of the certificate of user X.509.V3 issued by the FNMT-RCM e) The FNMT-RCM reserves the right not to issue and to revoke the certificates in the cases of force majeure in the terms provided for in the applicable legislation.

16. Responsibility of the parties.

(a) The liability for the misuse of the certificates shall be the responsibility of the users and the holders of the certificates.

(b) The FNMT-RCM shall be responsible for the performance of its duties in accordance with the provisions of the Law on the Legal Regime of Public Administrations and of the Common Administrative Procedure, without prejudice to of the alleged concurrency of liability of other bodies or entities related to or linked to the Public Administrations.

Against acts or resolutions arising from the development of the issue of certificates and the registration of users, it may be brought, on a potestative basis, a replacement remedy within a period of one month from the date of notification thereof, Director-General of the FNMT-RCM.

17. The performance of the FNMT-RCM in the exercise of its functions in the issue of certificates and registration of users shall not generate economic costs for the persons concerned.

(SEE IMAGES, PAGES 16616 TO 16618)

ANNEX VII

Conditions of use of electronic, computer and telematic systems for obtaining certificates to be issued by the National Mint and Timbre-Real Casa de la Moneda in the telematic presentation of statements or any other documents required by the tax law

General aspects and applicable regulations

1. The National Mint and Timbre-Real Casa de la Moneda (FNMT-RCM), will issue the X.509.V3 certificates to all interested parties who have made their application and accept the present conditions of use.

2. The issuing of certificates and the entry in the register concerned by the FNMT-RCM shall give the persons concerned the status of the holders of the communication and data supply systems relating to the declarations, through techniques and electronic, computerised and telematic means.

3. The acquisition of the status of holder of the certificate referred to in the preceding number 2 shall not, in any event, mean that the holders comply with the requirements laid down by the tax law in order to be able to present declarations through of the electronic systems identified, with the competence of the organs of the State Administration of Tax Administration the assessment and qualification to those effects.

4. The FNMT-RCM shall act in collaboration with the State Tax Administration Agency, which, without prejudice to the rest of its powers, shall carry out identification and data collection functions of the data subjects for transfer to the FNMT-RCM.

5. Those interested in the telematic presentation of statements or statements-liquidations or any other documents required by the tax law may be sent to the delegations or administrations of the State Agency of Tax administration for the purpose of formalising their applications and collecting the necessary information on electronic filing systems.

Interested parties abroad will be able to obtain from the State Tax Administration Agency the necessary information on the telematic presentation of statements through the Internet (www.aeat.es). For these assumptions, the function of identification and signature of the application model, once obtained the certificate application code of the FNMT-RCM, can be performed in the Consular Offices of the Spanish race.

6. In relation to certificates issued by the FNMT-RCM, the State Tax Administration Agency shall have the status of a user of such certificates, without prejudice to the fact that other public administrations and their public bodies have such certificates. condition in accordance with their respective powers.

Technical characteristics of the stakeholders and information teams

7. The FNMT-RCM shall not provide information on the technical processes of production and issue of certificates, which shall be confidential, without prejudice to what shall be ordered by judicial or administrative decision.

8. The certificate to be issued by the FNMT-RCM shall have the following characteristics:

The format of the certificate used is based on version 3 of the X.509 recommendation of the ITU-T (International Telecommunications Union-Tunication).

Among others, it contains:

Holder's identification data: NIF, surname and name or social reason.

For entities, identification data of the person authorized to use the certificate.

The serial number of the certificate.

Certificate grant date.

The expiration date of the certificate.

Public key of the certificate holder, and Digital Signature of the National Mint and Timbre-Real Casa de la Moneda.

This data set along with the private key stored in the certificate holder's browser/Web server ensures that, used for digital signature and encryption capabilities, the connections between Web browsers and servers are performed with authenticity, confidentiality, integrity and non-repudiation of signed and exchanged messages.

The issuance and signature of the certificate of identity of the holder will be carried out by the National Mint and Timbre-Real Casa de la Moneda, with the following formulation: FNMT Class 2 CA.

Conditions of Use Regime

9. The persons concerned shall be obliged to verify the accuracy and certainty of the particulars and documents which they submit to their applications, and must prove that they are essential for the issue of the licences, without prejudice to the provisions of the Organic Law 15/1999, of December 13, of Protection of Personal Data and in its development regulations.

10. The FNMT-RCM shall, where appropriate, proceed to the publication of the public files, or to the modification of the existing data relating to the development of the issue and registration of certificates, for the purposes of guaranteeing the rights deriving from the legislation indicated, and in particular the rights of access, rectification and, where appropriate, cancellation.

11. The data communications between the National Mint and Timbre-Real Casa de la Moneda and the State Administration of Tax Administration, will be adjusted in everything as provided for in Articles 11 and 21 of the Organic Law 15/1999, of December 13, Article 1 (4) of the General Tax Law, without prejudice to the provisions of article 112.4 of the General Tax Law.

12. The certificates issued by the National Mint and Timbre-Real Casa de la Moneda may be used for the telematic presentation of declarations, when a tax administration rule so provides. They may also be used to carry out other telematic communications with the tax authorities when they admit it. These certificates shall be of a personal and non-transferable nature, without prejudice to the assumptions of representation in accordance with the applicable legislation. Any other use shall be made under the sole responsibility of the person who uses it.

13. In the case of entities, acting through representatives for the purposes of obtaining certificates, shall be governed by the provisions of the General Tax Law, the Law of the Legal Regime of Public Administrations and of the Procedure Common Administrative and other applicable rules.

14. The holders shall communicate, as soon as possible, any modification of the data provided for obtaining the certificates. It shall be deemed to be registered for the purposes of the notifications to be made by the FNMT-RCM as indicated by those interested in their applications.

15. Revocation of certificates.

a) The FNMT-RCM will revoke the certificates granted to users in the following cases:

At the request of the certificate holder directly to the FNMT-RCM, or in the case of entities, through its representative.

When ordered by a judicial or administrative resolution.

When the certificate holder's death occurred.

When the entity is extinguished.

When illegal or fraudulent deprivation of the authorizations would have been lost or occurred.

When the registration period has expired.

(b) When the representation under which a certificate issued by the FNMT-RCM has been requested and obtained, the entity concerned, through its new representative, within 30 days, shall inform the FNMT-RCM this circumstance for the revocation of the original certificate and for the issue, if requested, of a new certificate.

The communication of the aforementioned cessation to the FNMT-RCM to proceed with the revocation of the certificate may also be made by the representative who requested and obtained the same.

(c) The revocation shall take effect from the date on which the FNMT-RCM has been notified of the application of the holder, the fact of death, the judicial or administrative decision or the loss or illegal deprivation. or fraudulent.

In the course of the period of validity of the registration, the extinction shall take place from the date on which that period ends without the need for notification of the effect by the holder or the FNMT-RCM.

(d) The procedure for the revocation of the certificate is contained in the Order of 28 February 2000 laying down the general conditions and the procedure for the renewal and revocation of the certificate of user X.509.V3 issued by the FNMT-RCM.

e) The FNMT-RCM reserves the right not to issue and revoke certificates in cases of force majeure under the terms provided for in the applicable legislation.

16. Responsibility of the parties.

(a) The liability for the misuse of the certificates shall be the responsibility of the users and the holders of the certificates.

(b) The FNMT-RCM shall be responsible for the performance of its duties in accordance with the provisions of the Law on the Legal Regime of Public Administrations and of the Common Administrative Procedure, without prejudice to of the alleged concurrency of liability of other bodies or entities related to or linked to the Public Administrations.

Against acts or resolutions arising from the development of the issue of certificates and the registration of users, it may be brought, on a potestative basis, a replacement remedy within a period of one month from the date of notification thereof, Director-General of the FNMT-RCM.

17. The performance of the FNMT-RCM in the exercise of its functions in the issue of certificates and registration of users shall not generate economic costs for the persons concerned.