Law 40/1998, of December 9, of the Tax on the Income of the Physical Persons and other Tax Rules has involved a comprehensive review of this tax, introducing important innovations in its management aimed at reducing the formal obligations of the taxpayer.

Article 87 (2) of that Law provides that the provision of information may be laid down for the provision of information to persons and entities who develop or are in certain operations or situations, relating in point (d) of the said paragraph to the entities receiving donations giving the right to deduct from the Income Tax of the Physical Persons, in respect of the identity of the donors, as well as the amounts received, where they have applied for certification of the donation to the effects of the tax declaration.

The regulatory establishment of this obligation takes place in Article 66 (2) of the Financial Income Tax Regulation, approved by Royal Decree 214/1999 of 5 February (" Bulletin (9), enabling the Minister for Economic Affairs and Finance to determine the form and place of presentation of the said information declaration and, where appropriate, the procedure and the conditions under which it is to be presented, presentation in support directly readable by computer or by telematic means.

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

First. Approval of model182. Model 182 " Tax on the Income of the Physical Persons is approved. Information declaration of donations ", as set out in Annex I to this Order. This model consists of the following documents:

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

(b) Domestic donor sheets, each of which also consists of two copies, one for the Administration and one for the person concerned.

c) Annual to effect the presentation.

Second. Approval of the physical and logical designs to which the directly readable media must conform. One. The physical and logical designs listed in Annex II to this Order are approved, to which the media directly readable by computer shall be adjusted for presentation in replacement of the inner donor-ratio sheets. corresponding to model 182.

Two. The presentation in directly readable form of information of donations containing more than 100 persons in the declaration, as well as of those to be submitted by the obligors, shall be obligatory. (a) tax on the Regional Management Units of Large Enterprises or the Central Unit for the Management of Large Enterprises, irrespective of the number of donors included.

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

Three. The presentation in directly readable form of the declarations corresponding to the model 182 may be carried out individually or collectively, depending on the fact that the corresponding file contains the data of a single declarant, in the first case, or several, in the second case. The collective presentation in support directly readable by computer may only refer to declarants having their tax domicile within the territorial scope of the same Delegation of the State Agency for Tax Administration (A.E.A.T.)

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

Four. No prior request shall be made to make the presentation of the information declaration of donations in support directly readable by computer, either individually or collectively.

Third. Required to present the model182. From-beran to present the information declaration of donations to the recipients of donations that give the right to deduction for the Income Tax of the Physical Persons when the donors have requested certification of the the donation for the purposes of the declaration by this tax.

Fourth. Purpose and content of the information. -beran be included in the information declaration of donations, according to the specifications contained in the model, in addition to the data of identification of the entity perceivable of the donations and the indication of whether they are found or not The following data referred to the donors: " under the deductions regime established by Law 30/1994, of 24 November, of Foundations and of Tax Incentives for Private Participation in Activities of General Interest, the following data referred to the donors:

a) First and last names.

b) Tax identification number.

c) The amount of the donation.

d) Inclusion or non-inclusion in the priority activities or programs of patronage that are indicated by the State General Budget Law.

e) Possibility that the donation made of the right to the application of some deduction approved by the Autonomous Communities.

Fifth. Deadline for the submission of model182. The presentation of the information declaration of donations, model 182, both in print and in support directly readable by computer, shall be made in the first thirty calendar days of January of the following year in relation to donations giving the right of deduction for the Income Tax of the Physical Persons effected during the previous calendar year.

Sixth. Place of presentation of model 182 in print. The information declaration of donations, model 182, shall be presented in the Delegation or Administration of the State Administration of Tax Administration corresponding to the tax domicile of the tax or declarant, directly or by mail certificate, bearing the identification labels provided by the State Tax Administration Agency.

Seventh. Place of presentation of model 182 in support directly readable by computer. In the case of individual support directly readable by computer, the latter shall be presented in the Delegation or Administration of the State Administration of Tax Administration, in whose territorial scope the tax domicile of the declarant or liable tax, or in the Central Unit for the Management of Large Enterprises of the National Inspection Office or in the Regional Unit for the Management of Large Enterprises of the Special Delegation of the State Administration Agency Tax corresponding to your tax domicile, as appropriate according to the membership of the tax to one or another Unit.

In any case, the individual support shall be accompanied by the documentation referred to in the number two of the eighth paragraph of this Order.

Dealing with collective supports, the presentation must be carried out in the Delegation or Administration of the State Administration of Tax Administration that corresponds to the tax domicile of all the declarants or obliged taxes included in the same. If they have their registered office or place in different Administrations within the scope of the same Delegation of the State Agency for Tax Administration, the collective support shall be submitted to the Delegation of which they are dependent. Administrations. The presentation of collective supports shall not be permitted where they are included as declarants whose tax addresses correspond to different delegations of the A.E.A.T. Notwithstanding the foregoing, the collective supports corresponding to the tax obligation attached to the Central Unit for the Management of Large Enterprises or to the Regional Management Units of Large Enterprises may also be presented, respectively, in the National Inspection Office or in the Regional Unit for the Management of Large Enterprises of the Special Delegation of the State Administration of Tax Administration corresponding to its tax office.

In any case, the collective support will be accompanied by the documentation indicated in the number three of the eighth section of this Order.

Eighth. Treatment by the tax administration of the media directly readable by computer.-One. Once the media directly readable by computer is received, in those cases where it does not conform to the design and other specifications set out in this Order, the declarant shall be required to do so within 10 working days. (a) to remedy the defects in which the directly readable form of support is submitted by the authorising officer submitted, after which, and if any failure to prevent the tax authorities from accessing the data required is to be persisted, the statement to all intents and purposes, circumstance which shall be brought to the attention of the obligor tax in a reasoned manner.

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

1. The two copies, for the Administration and for the data subject, of the summary of the model 182, in each of which the identification label provided by the State Administration Agency shall be attached in the corresponding space. Tax. In the case of non-availability of identification labels, the entire identification data will be completed and photocopy of the credit card of the tax identification number will be accompanied.

In addition, such copies must be duly signed, indicating in the corresponding spaces the identity of the signatory, as well as the other data that are requested in the aforementioned leaf-summary, except those relating to the collective presentation. For these purposes, the summary or cover-cover generated by the aid programme which, where appropriate, is provided by the State Tax Administration Agency, shall be equally valid.

Once sealed by the receiving office, the declarant will remove the "copy for the interested party" from the summary of the model 182 presented, which will serve as the justification for the delivery.

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

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

b) Exercise.

c) Presentation Model: 182.

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

e) Tax identification number (N.I.F.) of the declarant.

f) The declarant's social reason.

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

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

i) Telephone number and extension of that person.

j) Total number of records.

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

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

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

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

1. The two copies, for the Administration and for the data subject, of the summary report for the presenter, model 182, duly signed and for which the identification data of the person or entity acting as such shall be recorded. presenter, those relating to the total number of declarants and the total number of related donors, as well as the exercise and the box indicative of the type of presentation in the appropriate spaces.

The remaining data requested in the summary of the model 182 corresponding to the presenter will not be completed.

Each of the copies of the above-summary must be attached to the identifying label of the person or entity provided by the State Tax Administration Agency. In the case of non-availability of identification labels, the identification data will be completed and photocopy of the card of the tax identification number will be accompanied.

2. The two copies, for the Administration and for the data subject, of the summary sheets, model 182, corresponding to each and each of the declarants contained in the collective presentation, duly signed and completed.

In the box provided for this purpose, the supporting number of the sheet-summary corresponding to the presenter shall be entered.

Each of the copies must be attached to the identification label of the person or entity declared provided by the State Tax Administration Agency. In the case of non-availability of identification labels, the identification data will be completed and photocopy of the card of the tax identification number will be accompanied.

Once sealed by the receiving office, the presenter will remove the "copies for the data subject" from the summary sheets corresponding to the declarants. However, if the number of sheets-summary presented so advises and in order to speed up the collection of documents, the removal by the presenter of the sealed copies may be made after the presentation, which will be Timely release.

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

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

b) Exercise.

c) Presentation Model: 182.

d) Number of presenter-summary justification.

e) The fiscal identification number (N.I.F.) of the presenter.

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

g) Address, municipality and postcode of the presenter.

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

i) Telephone number and extension of that person.

j) Total number of records.

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

l) The total number of declarants presented.

m) Total number of related donors.

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

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

Single end disposition.

This Order shall enter into force on the day following its publication in the Official Gazette of the State and shall apply for the first time in respect of donations made during the calendar year of 1999.

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

Madrid, 30 July 1999.

HANGING OUT AND FIGAREDO

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

ATTACHMENTS

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