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

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

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

The Order of March 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 development of the systems of telematic presentation of declarations that the State Agency of Tax Administration has been carrying out to facilitate the fulfillment of the tax obligations, makes it necessary its extension to other statements.

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

First. Scope of application of the system of telematic presentation of the Tax on Heritage.

One. The telematic presentation of the declarations of the Tax on Heritage may be made by the taxpayers referred to in the third paragraph of the Order of 14 March 2000 ("Official State Gazette" of 21), for which they are approved. the models for the declaration of the Income Tax of the Physical Persons and the Tax on Heritage for the 1999 financial year, and determine the place, form and time limits for the presentation of the same.

Two. Notwithstanding the foregoing, the telematic presentation of the declaration shall not be made by taxpayers who are in any of the tax situations described in Annex I to this Order.

Three. The taxpayers who opt for the telematic presentation of the declaration of the Tax on Heritage and who, after that, intend to regularise their tax situation by submitting a new declaration, will have to use the corresponding form of form.

Second. General conditions for the telematic presentation of the declarations of the Tax on the Heritage.

One. Requirements for the telematic presentation of Heritage Tax declarations. The telematic presentation of the declarations will be subject to the following conditions:

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

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

3. To carry out the telematic presentation of the declaration of the Tax on the Heritage of the 1999 financial year, the declarant must first use a program of assistance to obtain the file with the declaration to be transmitted. This help program may be

the PARENT program for the 1999 Heritage Tax declaration developed by the State Tax Administration Agency or another that obtains a file in the same format.

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

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

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

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

Third. Procedure for the telematic presentation of the declarations of the Tax on Heritage.

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

1. The declarant shall contact 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 income and to provide the following data:

NIF of the taxpayer (9 characters) The four letters printed on the identifying label corresponding to the declarant.

Fiscal year (last 2 digits).

Period = 0A (zero A).

Income Document = 714.

Type of self-validation = "I" Income.

Amount to enter (must be greater than zero).

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 II to this Order.

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

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

1. Choose the option: Heritage Tax.

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.

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.

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

7. If the declaration is accepted, the State Tax Administration Agency will return the data of the validated entry 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 entry document with the corresponding electronic code.

9. In case the presentation is rejected, the data in the entry document and the description of the errors detected will be shown 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, the declarant shall communicate with the State Agency of Tax Administration through the Internet or any other equivalent means that allows the connection, in the address: https://aeat.es and proceed as follows:

1. Choose the option: Heritage Tax.

2. You will select the option: presentation of statements.

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

4. You will enter the four letters printed on the identifying label for the declarant.

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.

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

7. If the declaration is accepted, the State Tax Administration Agency will return the data of the validated entry 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 entry document with the corresponding electronic code.

9. In case the presentation is rejected, the data in the entry document and the description of the errors detected will be shown 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 declarations of the Tax on Heritage. -Taxpayers who carry out the telematic presentation of the declaration of the Tax on the Heritage and are obliged to present the declaration of the Tax on the Income of the Physical Persons, they must submit it within the same period of the latter in accordance with the provisions of the second paragraph of the fifth paragraph of the Order of 14 March 2000, without in this case having to be presented together with the statement of the Income Tax of the Physical Persons.

In those cases where there is no obligation to file a statement of the Income Tax of the Physical Persons, the declaration of the Tax on the Heritage will be presented in the period from May 2 to on 30 June 2000, inclusive.

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

Additional disposition first.

The concepts and definitions relating to the presentation of statements by telematics are set out in Annex V to the Order of 24 April 2000 laying down general conditions and the procedure for the application of the for the telematic presentation of 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 presentation of the declaration of the tax on the heritage referred to in this Order.

Those certificates are subject to the conditions of use laid down in Annex VI to the Order of 24 April 2000 laying down the general conditions and the procedure for telematic presentation of the Income Tax declarations of the Physical Persons.

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 general conditions and the procedure for the telematic presentation of statements of the Income Tax of the Physical Persons ("Official State Gazette" of 19), may not be used for the telematic presentation of the declaration of the Tax on the Heritage, representing third persons.

Final 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 April 2000

MONTORO ROMERO

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

ANNEX I

Requirements for the telematics presentation of the 1999 Heritage Tax declarations.

The declarants who opt for this mode of presentation of the 1999 Heritage Tax declarations must have previously obtained a file in ASCII format in magnetic support with the content of the 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 1999 Heritage Tax declaration, developed by the Tax Office, or through other aid programs that generate the same file whose design can be obtained by accessing the AEAT website (http://www.aeat.es).

Notwithstanding the above, they may not carry out the telematic transmission of declarations, the contributors exceeding the number of imputations indicated below in the corresponding entries in the declaration model. (D-714):

1. Goods and rights:

A. Real estate of urban nature: 28.

B. Real estate of a rustic nature: 23.

C1. Goods and rights not exempt from business and professional activities (other than real estate): 13.

C2. Non-exempt immovable property affected by business and professional activities: 12.

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

E. Current account deposits or savings, in view or term, financial accounts and other types of impositions in account: 15.

F1. Third-party securities: public debt, bonds: 15.

F2. Third-party securities: Certificates of deposit, notes: 14.

G1. Non-exempt securities: Shares and shares in Institutions Collective Investment: 12.

G2. Non-exempt securities: Shares and shares in other entities: 18.

G3. Non-exempt securities: Shares and shares in institutions Collective investment, not traded: 13.

G4. Non-exempt securities: Shares and shares in other entities, not traded: 11.

H1. Exempt securities: Shares and holdings in entities, traded: 5.

H2. Exempt securities: Shares and holdings in entities, not traded: 5.

I. Life insurance: 5.

J. Temporary and lifetime income: 5.

K. Jewellery, skins, vehicles, boats and aircraft: 13.

L. Objects of art and antiques: 9.

M. Real rights of use and enjoyment: 8.

N. Administrative Concessions: 6.

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

P. Contractual options: 5.

Q. Other goods and rights of economic content: 12.

2. Debts: 11.

ANNEX II

Minimum data to include in receipt

OPERATION DATE:

ENTITY AND BRANCH CODE: XXXXXXXX

CONCEPT:

ESTATE TAX

EXERCISE:

ACCOUNT IDENTIFICATION (CCC):

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

TAXPAYER IDENTIFICATION:

NIF: XNNNNNNNNX LETTERS PRINTED ON THE IDENTIFYING TAG: LLLC NAME AND NAME:

IMPORT:

NRC ASSIGNED TO REVENUE:

NRC TO REPLACE:

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

LEGEND: "This receipt will have the effect of releasing the public treasury outlined in the General Tax Collection Regulation."

NOTE: Debt income does not exempt from the obligation to file the declaration.