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.

The Royal Decree 263/1996 of 16 February, which regulates the use of electronic, computer and telematic techniques by the General Administration of the State, addresses the development of this article, with the aim of 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 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 companies for the purposes of Value Added Tax.

Article 33.1 of Law 46/1998 of 17 December on the introduction of the euro enables the Minister for Economic and Financial Affairs to approve the models of declarations and self-approval in euro, as well as the conditions of the euro. and circumstances for their use.

On the other hand, the final provision of Law 50/1998 authorizes the Government to regulate, by means of Royal Decree, the assumptions, conditions and procedures of social collaboration in the tax management in development of the provisions of Article 96 of the General Tax Law. In paragraph 2 of that provision, the Minister for Economic Affairs and Finance is hereby authorised to establish by order the conditions and conditions under which the taxpayers and the entities included in the social partnership in the management of the (a) the tax referred to in Article 96 of the General Tax Law may provide, by means of telematic means, declarations, communications, statements-settlements, autoliquidations or any other documents required by the legislation tax.

In this regard, Article 64 of the Income Tax Regulation of the Physical Persons, approved by the sole article of Royal Decree 214/1999 of 5 February, establishes the way in which the State Agency of Tax administration 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.

In the field of Value Added Tax, the corresponding regulatory development has not occurred in terms of social collaboration in tax management, so in this Order, the only one is regulated. The possibility of submitting statements by means of telematic representation of third parties corresponding to models 110 and 130.

Consequently, by making use of the authorisations laid down in the first and second final provisions of Law 50/1998 of 30 December; in Article 33.1 of Law 46/1998 of 17 December; in Article 71.4 of the Regulation of the Tax on Value Added, approved by Royal Decree 1624/1992, of 29 December; in Articles 64.4 and 101.5 of the Regulation of the Tax on the Income of the Physical Persons, approved by the single article of the Royal Decree 214/1999, of 5 February, and in Article 64.5 of the Companies Tax Regulation, adopted by Article 1. or Royal Decree 537/1997 of 14 April 1997, and in agreement with the Council of State, I have the following:

First. Scope of application of the reporting system for reporting-liquidations.

The telematic presentation, as provided for in this Order, will apply to the following statements-settlements:

Model 110. Tax on the Income of the Physical Persons. Withholding and income on account. Income from work, professional activities, agricultural activities and livestock and prizes. Declaration-entry document.

Model 130. Tax on the Income of the Physical Persons. Economic activities in direct estimation. Split payment. Declaration-settlement.

Model 300. Value added tax. In pesetas or in euros. Quarterly statement.

Model 330. Value added tax. Exporters and other economic operators. In pesetas or in euros. Monthly settlement period.

Second. General conditions for the telematic presentation of statements-settlements.

One. Character of the presentation.-The tax authorities who are required to make the declarations-settlements referred to in this Order may, at their choice, make such presentation in print or by means of telematics. The rules for the submission of such declarations in force shall apply to the presentation in print.

Two. Requirements for the telematic presentation of statements-settlements. The telematic presentation of the declarations shall be subject to the following conditions:

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

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

3. º If the presenter is a person or entity authorized to file statements representing third parties, in accordance with the provisions of the fifth paragraph of this Order, you must have your browser installed in your browser. X.509.V3 user certificate issued by the National Currency and Currency Factory-Royal Mint.

Furthermore, the declarants who opt for this mode of filing shall take into account the technical standards that are required in order to be able to carry out the said presentation and which are set out in Annex II to this Order.

Three. Content of the statements.-The tax data to be transmitted on the form which, in each case, will appear on the computer screen will be adjusted to the content of the declaration models approved by the following Orders:

Model 110: Approved by Order of January 31, 1995.

Model 130: Approved by Order of March 18, 1999.

Model 300: Approved by Order of 30 December 1992.

Model 300 in euros. Adopted by Order of 20 January 1999.

Model 330: Approved by Order of September 27, 1994.

Model 330 in Euro: Approved by Order of 20 January 1999.

Four. Concurrency of the return or return request and the telematic presentation of statements-settlements. -telematic transmission of the declaration-settlement must be carried out on the same date as the date of the entry or application of the declaration. return resulting from the same.

Five. 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.

Six. Certification of the bank account and supporting documents. -The telematic presentation of the statements-settlements referred to in this Order is without prejudice to the accrediting certification of the ownership of the bank account in which the taxpayer wishes to receive the amount of the corresponding returns, once it has been included in the Register of Exporters and other economic operators, or, in general, the contribution of proof of the operations declared must continue to be made directly to the the competent authority for the management of such declarations, either directly or by means of a certified mail sent to it.

Third. Procedure for the telematic presentation of the statements-settlements.

One. If the result of the declaration-settlement is to be entered (models 110, 130, 300, 330) or to be returned (model 300 for the last period of the calendar year) the procedure to be followed for submission shall be as follows:

1. In the case of declarations to be entered, the income may be made in a contributing entity or in the deposit entity that provides the cash service in the Delegation or Administration of the State Administration of Tax Administration in which District has the tax domicile the tax obligation.

Trying to return (model 300 corresponding to the last period of the calendar year) the request for repayment must be made in the collaborating entity in which the tax obligation has the account opened in that you want to receive the transfer.

2. The declarant shall communicate with the collaborating entity by means of telematics or by going to its offices, or by standing in the deposit entity providing the cash service in the Delegation or Administration of the State Agency. Tax administration to provide the following data:

NIF of the tax obligor (nine characters).

If the declarant is a natural person: The four letters printed on his identifying label.

Fiscal year (last two digits).

Period (two characters. For quarterly presentations the possible values are: 1T, 2T, 3T and 4T. For monthly presentations the values are numeric:

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12).

Statement to present:

Model 110. Tax on the Income of the Physical Persons. Withholding and income on account. Income from work, professional activities, agricultural activities and livestock and prizes. Declaration-entry document.

Model 130. Tax on the Income of the Physical Persons. Economic activities in direct estimation. Split payment. Declaration-settlement.

Model 300. Value added tax. In pesetas or in euros. Quarterly statement.

Model 330. Value added tax. Exporters and other economic operators. In pesetas or in euros. Monthly settlement period.

Type of self-validation: "I" Income; "D" Return request.

Amount to enter or return (in absolute and non-zero value) with an indication of the currency in which it is expressed, euro or pesetas.

Regardless of the way in which the tax obligation makes the payment in the contributing entity and that it subsequently makes its declaration 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 if it is an income, or the amount in pesetas to be returned if it is a return (model 300).

The contributing entity, after accounting for the amount (to be entered or returned), will assign to the tax obligation an NRC that will generate informatically through a cryptographic system that will link the NRC with the amount to be entered or returned.

If this is an income, the contributing entity will only deliver the NRC after accounting for the corresponding amount.

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.

3. The declarant, after the previous operation (income or return request) and obtained the corresponding NRC, will be in communication with the State Agency of Tax Administration, through the Internet or any other way equivalent to allow the connection, at the address: https://aeat.es and proceed as follows:

1. The option: Presentation Declarations with certificate.

2. º You will select the tax concept that corresponds to the income made or the return request:

Code 110. Withholding and income on account.

Code 130. Split payment.

Code 300. VAT Quarterly statement.

Code 330. VAT Monthly statement. Exporters and other economic operators.

3. º Select the type of declaration:

To enter.

Return Request.

4. º Consign the selected declaration type.

5. º Tecleara the NRC assigned by the contributing entity and fill in the data included in the form that will appear on the screen.

6. º You will select an X.509.V3 user certificate issued by the National Currency and Currency Factory-Royal Mint previously installed in the browser to generate the digital signature.

If the presenter is a person or entity authorized to file statements representing third parties, in accordance with the provisions of paragraph 5 of this Order, a single signature shall be required, the corresponding to your certificate.

7. º will transmit to the State Administration of Tax Administration the complete declaration with the digital signature.

8. º 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.

In the event that the declaration is rejected, the description of the detected errors will be displayed on screen. In this case, they must be corrected on the entry form and the return of the declaration.

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

Two. If the result of the declaration-settlement is negative, to compensate, without zero activity/result or with request for monthly return (330), the following shall be done:

The declarant shall be in communication with the State Tax Administration Agency, through the Internet or any other equivalent means that permits the connection, at the address: https://aeat.es 1. o Choose the option: Presentation Statements with certificate.

2. º Select the appropriate fiscal concept:

Code 110. Withholding and income on account.

Code 130. Split payment.

Code 300. VAT Quarterly statement.

Code 330. VAT Monthly statement. Exporters and other economic operators.

3. º Select the type of declaration:

Negative.

To compensate.

No Activity/Zero Result.

To return.

4. º Consign the selected declaration type.

5. º Meet the data that corresponds to the form that will appear on the screen.

6. º You will select an X.509.V3 user certificate issued by the National Currency and Currency Factory-Royal Mint previously installed in the browser to generate the digital signature.

If the presenter is a person or entity authorized to file statements representing third parties, in accordance with the provisions of paragraph 5 of this Order, a single signature shall be required, the corresponding to your certificate.

7. º will transmit to the State Administration of Tax Administration the complete declaration with the digital signature.

8. º 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.

In the event that the declaration is rejected, the description of the detected errors will be displayed on screen. In this case, they must be corrected on the entry form and the return of the declaration.

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

Three. If the result of the declaration-liquidation is to be entered and the obligor requests compensation or deferment or fractionation by means of telematics, the provisions of articles 68 of the General Tax Law and 63 and the following shall apply. of the General Rules of Collection, as amended by Royal Decree 448/95 of 24 March, and by Articles 61 of the General Tax Law and 48 et seq. of the General Rules of Collection, respectively, but documents which, in accordance with the above rules, are to be found in those procedures; they produce, shall be carried out by means of telematics, the contribution of the said documents being made by the applicant, before the competent organ of Collection, within ten working days following the receipt of those requirements.

The procedure for telematic transmission of declarations with application for deferment or fractionation, recognition of debt upon request for compensation or simple debt recognition shall be as follows:

The declarant shall be in communication with the State Tax Administration Agency, through the Internet or any other equivalent means that permits the connection, in the address: https://aeat.es and proceed as follows:

1. The option: Presentation Declarations-liquidations with certificate.

2. º Select the appropriate fiscal concept:

Code 110. Withholding and income on account.

Code 130. Split payment.

Code 300. VAT Quarterly statement.

Code 330. VAT Monthly statement. Exporters and other economic operators.

3. º Select the type of declaration:

Request for deferment or fractionation.

Debt recognition with compensation request.

Debt recognition.

4. º Consign the selected declaration type.

5. º Meet the data that corresponds to the form that will appear on the screen.

6. º Will select an X.509.V3 user certificate issued by the National Currency and Timbre Factory-Royal Mint previously installed in the browser to generate the digital signature.

If the presenter is a person or entity authorized to file statements representing third parties, in accordance with the provisions of paragraph 5 of this Order, a single signature shall be required, the corresponding to your certificate.

7. º will transmit to the State Administration of Tax Administration the complete declaration with the digital signature.

8. º If the presentation is accepted, the State Tax Administration Agency will return to the screen the complete declaration (and request in its case) validated with a 16-character electronic code, in addition to the date and time of submission and, where appropriate, the relevant documentation requirements.

9. The declarant shall print and retain the declaration and, where applicable, the application for postponement or split or accepted compensation, in which the electronic code shall be included.

Fourth. Deadline for submission.

One. Model 110. The telematic presentation of the declaration corresponding to the model 110 and, where appropriate, the entry shall be made in the first twenty calendar days of the months of April, July, October and January, in relation to the quantities retained and the revenue to be made corresponding to the first, second, third and fourth quarter of the calendar year, respectively.

Two. Model 130. The telematic presentation of the declaration corresponding to the model 130 and, where appropriate, the entry shall be made in the first twenty calendar days of the month following the end of the corresponding quarterly settlement period, except for the fourth quarter, which shall be submitted during the first thirty calendar days of the following January.

Three. Model 300. The telematic presentation of the declaration corresponding to the model 300 and, where appropriate, the entry shall be made in the first twenty calendar days of the month following the end of the corresponding quarterly settlement period, except for the last settlement period of the year, which shall be submitted during the first 30 calendar days of January of the following year.

Four. Model 330. The telematic presentation of the declaration corresponding to the model 330 and, where appropriate, the entry shall be made in the first twenty calendar days of the month following the end of the corresponding monthly settlement period, except for the settlement period of July, which shall be submitted within the period from 1 August to 20 September immediately thereafter, inclusive and corresponding to the final settlement period of the year, to be presented during the first thirty calendar days of January next.

Five. -In any case, the maturity maturities that coincide with a Saturday or a business day will be understood to be moved to the next business day.

Fifth. Partnership agreements or agreements. The procedure and conditions for the subscription of the Conventions or Partnership Agreements for the entities included in the tax management collaboration provided for in Article 64 of the Income Tax Regulation Natural persons may submit statements on behalf of third parties by means of telematics, provided for in the seventh paragraph and in the first provision of the Order of 13 April 1999 laying down the conditions for general and the procedure for the telematic presentation of income tax returns of the Physical Persons.

The persons or entities who subscribe to the Agreements or Conventions or who have signed, and are in force, a Partnership Agreement or Agreement or an "addendum" thereto, pursuant to the provisions, respectively, in the In the first paragraph of the said order of 13 April 1999, the Commission may submit by telematic, on behalf of third parties, the statements-settlements corresponding to the models 110 and 130.

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 I to this Order.

Additional provision second. Validity of the X.509.V3 certificates issued by the National Mint and Timbre-Real Casa de la Moneda.

X.509.V3 certificates issued by the National Mint and Timbre-Real Casa de la Moneda, under the terms of the Order of 13 April 1999, will be valid for the purposes of the telematic presentation of the statements-liquidations referred to in this Order, without prejudice to the second subparagraph of paragraph 5 above.

Additional provision third. Place and time limit for the submission of the annual summary and the summary declaration of intra-Community transactions.

One. The presentation of the annual summary of withholding and income on account of the Income Tax of the Physical Persons on income from work, certain economic activities, prizes and certain charges In accordance with the provisions of the Order of 31 July 1999, the Model 190 shall be adopted in accordance with the provisions of the Order of 31 July 1999.

Two. The presentation of the annual declaration-summary of the Value Added Tax, model 390, shall be made during the first thirty calendar days of the following January.

The annual statement-summary shall be submitted directly, or by certified mail, to the Delegation or Administration of the State Administration of Tax Administration corresponding to the tax domicile of the declarant.

Three. It will not be necessary to include in the annual summary the copy for the annual envelope corresponding to the statements-settlements presented by means of telematics.

Four.-The taxable persons who are obliged to submit the recapitulative statement of intra-Community transactions, model 349, must comply with the provisions of the Order of 26 March 1999, for which the Model 349 of the recapitulative statement of intra-Community transactions, with the exception of the joint presentation of the model 330 with the result to be returned and the recapitulative statement.

Final disposition.

This Order shall enter into force on the day following that of its publication in the "Official Gazette of the State" and shall apply to the statements-settlements for the month of September 1999 or the third quarter of 1999, as appropriate, to be submitted between 1 and 20 October, and subsequent periods.

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

Madrid, 30 September 1999.

HANGING OUT AND FIGAREDO

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

ANNEX I

Concepts and definitions regarding the telematic presentation of statements

1. Telematic presentation of statements

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

2. Full Reference Number (NRC)

The Full Reference Number is a code generated informally by a cryptographic system and used to be able 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 telematic presentation of the monthly statements of large companies corresponding to the 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 TCP/IP-based data networks, 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.

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 verify that they are effectively accessing the AETs server.

AAT servers that allow encryption at 128 bits have a valid certificate up to March 12, 2000, whose serial number, expressed in hexadecimal notation, is:

7C: 6F: 46:41:9E:CF: 9A:A2:AD: 8A: 18:C5:8C: 08:89:7E

and its fingerprint with the MD5 hash algorithm is:

FA: 2F: 00:4F: 76:EF: 63:42:DA: 3F: 24:6F: 58:34:C5:F1

and its fingerprint with the SHA1 hash algorithm is:

1E8A 45A5 AF02 2411 C6CE 7E2E 7F2B 769C 12A9 A13F

AAT servers that allow encryption at 40 bits have a valid certificate until April 5, 2000, whose serial number, expressed in hexadecimal annotation, is:

43:7E: 50:A5:19:CF:F2:83:67:0E: 28:01:27:41:55

and its fingerprint with the MD5 hash algorithm is:

A8:19:2B: 17:9A:C6:DA:B2:55:35:0A: 1F:AD:BD: 44:22

and its fingerprint with the SHA1 algorithm is:

CCC0 3E7E 09E5 9C39 B735 6BCD 2A04 21C4 B545 E387

The serial numbers and fingerprints of the active certificates will be made public at any time on the AETs servers.

5. Encryption keys

These 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. X.509.V3 User Certificate issued by the National Currency and Currency Factory-Royal Mint

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 ITU-T's X.509 recommendation (" International Telecommunications Union-Telecommunication ').

7. National Currency and Timbre Factory-Royal Mint

It is the entity that credits the identifying data of a given holder and issues its certificate.

8. Digital Signature of the National Mint and Timbre-Royal Mint

Is the encrypted mathematical representation of a given information that guarantees the integrity of that information as well as the identity of the signature.

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)

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 data storage and retrieval on a computer.

Your management is usually done with javascript and has limitations on size and expiration.

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 of at least 32 bits.

Microsoft Internet Explorer version 4 or later browser on Win 32 (Windows 95, Windows 98, and 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 sha 1 hash algorithm:

43 F9 B1 10 D5 BA FD 48 22 52 31 B0 D0 08 2B 37 2F EF 9A 54

With the md5 hash 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-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 may be made from the day following the entry into force of this Order.

(d) The certificate, which shall be renewable under the conditions laid down, shall be valid until 31 January 2001.

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 interested party must connect to the http://www.cert.fnmt.es/aeat address and follow the steps indicated in the option:

Get FNMT.CA certificate

With this operation you get the recognition of the National Mint and Timbre-Real Casa de la Moneda 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 sha1 hash algorithm:

43 F9 B1 10 D5 BA FD 48 22 52 31 B0 D0 08 2B 37 2F EF 9A 54

With the md5 hash algorithm:

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

You will 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 applicant's tax identification number 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 proceed as follows:

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 card, 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 V to this Order and 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.

d) The data subject must connect to http://www.cert.fnmt.es/aeat and choose the option: Get user certificate

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: 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:

110 Exercise: NNNN. Period: NT

130 Exercise: NNNN. Period: NT

300 Exercise: NNNN. Period: NT

330 Exercise: NNNN. Period: NN

Account Identification (CCC):

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

Identification of tax obligation:

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 in the Treasury account, with which the NRC has been generated or the equivalent in pesetas of the return with the that the NRC has been generated.

Type of self-validation :I or D

NRC assigned to income or return:

NRC to replace:

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

Legend: Only for income: "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 V

(View images pages 35196 to 35198).

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), 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 corresponding to the FNMT 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 and entities of the State Administration of Tax Administration the assessment and qualification for such effects.

4. The FNMT will act in collaboration with the State Tax Administration Agency, which, without prejudice to the rest of its competences, will perform functions of identifying and collecting data from those interested in their transfer to the FNMT.

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, the State Tax Administration Agency shall have the status of a user of such certificates.

Technical characteristics of the stakeholders and information teams

7. The FNMT 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. The declarations on certification practices corresponding to the issue of certificates are those that are generally known in the Internet address: http://www.fnmt.es, and that are displayed in the entity's home, Calle Jorge Juan, number 106, in Madrid.

8. The certificate to be issued by the FNMT 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.

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, allows you to ensure 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 the 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 5/1992 of 29 October, regulating the automated processing of personal data and in its development regulations.

10. The FNMT shall, where appropriate, carry out the publication of the public files, or of the existing data relating to the development of the issue and the registration of certificates, in order to guarantee the users and users the rights deriving from the legislation indicated and, in particular, the rights of access, rectification and in their case, cancellation.

11. The data transfers between the National Mint and the National Mint and the State Administration of Tax Administration will be adjusted in full to the provisions of Articles 11 and 19 of the Organic Law 5/1992, 29 of (b) October, subject to the provisions of Article 1112 (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 rule so provides, the use of which is expressly prohibited. for other unauthorised purposes. These certificates shall be of a personal and non-transferable nature, without prejudice to the assumptions of representation in accordance with the applicable legislation.

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 Procedures 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. The address for the purposes of notifications shall be deemed to be the address of the persons concerned in their applications.

15. Certificate revocation:

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

When requested by the certificate holder directly to the FNMT 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 has been requested and obtained, the entity concerned, through its new representative, within thirty days, shall inform the FNMT 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 for the revocation of the certificate may also be made by the representative who requested and obtained the same.

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

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

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

16. Liability 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 shall be responsible for the exercise of its functions for these purposes in accordance with the Law of the Legal Regime of the Public Administrations and the Common Administrative Procedure, without prejudice to the alleged concurrency of liability of other bodies or entities which are dependent or linked to public administrations.

Against acts or resolutions arising from the development of the issue of certificates and the registration of users 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.

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