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 regulation of the Income Tax of the Physical Persons for the financial year 1998 is mainly contained in Law 18/1991 of 6 June ("Official State Gazette" of 7) and in the Regulation of the said Tax approved by Article 1 of Royal Decree 1841/1991 of 30 December 1991.

Article 96 of that Law determines in paragraphs one, two and three the subjects required to make a declaration by this tax and provides that such a declaration shall be made in the form, periods and forms established by the Minister for Economic Affairs and Finance.

The Order of March 12, 1999 approves the models for the declaration of the Income Tax on the Physical Persons and the Tax on Heritage for the 1998 financial year and determines the place, form and time limits for the presentation of the tax. the same.

Law 40/1998 of 9 December of the Tax on the Income of Physical Persons and other Tax Rules ("Official State Gazette" of 10) provides, in Article 79.5, that the Minister of Economy and Finance will establish the assumptions and conditions for the submission of statements by telematic means.

Article 59.3 of the Income Tax Regulation of the Physical Persons approved by the sole article of Royal Decree 214/1999, of 5 February, determines that the Minister of Economy and Finance will establish the assumptions and conditions for the submission of declarations by telematic means.

The 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-settlement or any other documents required by the tax rules.

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 can effectively engage in external collaboration in the presentation and management of statements 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 shall be established. 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.

Finally, the first transitional provision of the said Regulation determines that the rules on the telematic presentation of declarations by the Income Tax of the Physical Persons and the external presentation and management of declarations and communications, shall apply to the tax periods starting from 1 January 1998.

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

First. Concepts and definitions. For the purposes of this Order,

following definitions shall apply:

One. Telematic presentation of income tax declarations of the Physical Persons. -System of communication and provision of data concerning the presentation of the income tax declaration of the Physical Persons through techniques and means resulting from the joint use of information technology and telecommunications.

The technical characteristics of the system are described in Annex I.

Two. 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 of the IRPF with a result to be entered.

The technical standards for generating the NRC are set out in Annex I to the Order of 20 January 1999 laying down the general conditions and the procedure for the telematic presentation of the (a) a monthly statement 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 for which the Models 117, in pesetas and in euro, of declaration-document of income of withholding and income to account and of payment to Account of the Income Tax of the Physical Persons, the Corporate Tax and the Income Tax of non-residents corresponding to permanent establishments, in relation to the income or property gains obtained as consequences of transfers or repayments of shares and shares representing the capital or assets of the collective investment institutions, and the general conditions and the procedure for their submission are laid down telematics ("Official State Gazette" of 24 February).

Three. 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.

Four. 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.

Five. User Certificate X.509.V3 issued by the National Currency and Timbre Factory. The format of the certificate used is based on version 3 of the X.509 recommendation of the ITU-T (International Telecommunications Union-Telecommunications).

Among others, it contains:

User Identification Data: Tax ID number, last name and name or social reason.

Number of the certificate.

Certificate grant date.

The expiration date of the certificate.

Public key.

The entity's digital signature.

This data set along with the private key stored in the certificate owner's web browser/server allows you to ensure that, used by digital signature and encryption capabilities, the connections between browsers and web servers are performed with authenticity, confidentiality, integrity and non-repudiation of the messages exchanged.

The procedure for obtaining it is set out in Annex II.

Six. National Currency and Timbre Factory. -It is the entity that credits the identifying data of a certain user or server and that issues its certificate.

Seven. Digital signature of the National Mint and Timbre. -It is the encrypted mathematical representation of a certain information that guarantees both the integrity of said information and the identity of the firm.

Eight. Electronic code. -Code consisting of 16 alphanumeric characters, generated by the AEAT 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.

Second. Scope of application of the system of telematic presentation of income tax declarations of the Physical Persons. One. The telematic presentation of IRPF declarations may be made by the taxable persons referred to in the first paragraph of the Order of 12 March 1999 approving the models for the declaration of the Income Tax Natural Persons and the Tax on Heritage for the financial year 1998, and determine the place, form and time limits for filing them.

Two. The telematic presentation of IRPF declarations shall apply to any of the forms of declaration, abbreviated, simplified and ordinary provided for in the second paragraph of the said Order of 12 March 1999.

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

1. The taxable persons who are required to accompany the declaration with any documents, applications or demonstrations of options not expressly provided for in the official declaration models themselves.

In particular, the telematic presentation of the declaration may not be made by the taxable persons 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 12 March 1999, or, in those 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. Taxable persons who are in any of the tax situations described in point 1. of paragraph 2 of Annex I to this Order.

Four. The taxable persons who opt for the telematic presentation of the Income Tax declaration of the Physical Persons and who, subsequently, intend to regularise their tax situation by submitting a new declaration, they must use the corresponding printed models.

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

In the case of a joint declaration made by both spouses, both spouses must have the respective tax identification number (NIF).

2. The declarant must have an X.509.V3 user certificate issued by the FNMT in the browser in accordance with the procedure set out in Annex II to this 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 FNMT.

3. º If the presenter is a person or entity authorized to file statements representing third parties, in accordance with the provisions of paragraph 7 of this Order, he/she must have his/her browser installed in his/her browser. X.509.V3 user certificate issued by FNMT.

4. To carry out the telematic presentation of the Income Tax declaration of the Physical Persons for the financial year 1998, 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 programme may be the PARENT programme for the 1998 IRPF declaration developed by the AEAT or another that obtains a file in the same format.

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

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

Fourth. The invention relates to a method for the telematic presentation of the income tax returns 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 AEAT, in whose own constituency the taxable person is the taxable person, in order to provide the following information:

Taxpayer identification number (nine characters).

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

Fiscal year (last two 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 an NRC that will generate informatically through a cryptographic system that will link the NRC with the amount to be entered.

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

2. The declarant, once the above operation has been performed and obtained the corresponding NRC, shall be placed in communication with the AEAT through the Internet or any other equivalent path that allows the connection, in the address: https://aeat.es and proceed as follows:

1. Choose the option: IRPF-98.

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

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 FNMT 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 7 of this Order, a single signature shall be required, the corresponding to your certificate.

6. It shall transmit to the AETTA the full declaration with the signature or, where appropriate, digital signatures.

7. If the declaration is accepted, the AEAT 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. In case the presentation is rejected, the data of the return or return document and the description of the errors detected will be displayed on screen. In this case, the same should be done with the aid program with which the file was generated, or by repeating the presentation if the error was motivated by the erroneous introduction of the data referred to in point 4 above.

Two. If the result of the declaration is negative, with request for return or waiver of the return, the procedure to be followed for filing will be as follows:

1. The presenter will be in communication with the AEAT via the Internet or any other equivalent means to enable the connection, at https://aeat.es and proceed as follows:

1. Choose the option: IRPF-98.

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. You will then select an X.509.V3 user certificate issued by the FNMT 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 7 of this Order, a single signature shall be required, the corresponding to your certificate.

6. It shall transmit to the AETTA the full declaration with the signature or, where appropriate, digital signatures.

7. If the declaration is accepted, the AEAT 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. In case the presentation is rejected, the data of the return or return document and the description of the errors detected will be displayed on screen. In this case, the same should be done with the aid program with which the file was generated, or by repeating the presentation if the error was motivated by the erroneous introduction of the data referred to in point 4 above.

Fifth. Deadline for the telematic presentation of the income tax returns of the Physical Persons. One. The telematic presentation of the IRPF declarations, as well as, where appropriate, the income of the corresponding tax liability, shall be made within the period from 3 May to 21 June 1999 inclusive.

Two. By way of derogation from the preceding paragraph, the telematic presentation of the declarations by the IRPF with the right to return and those in which it is to be waived shall be made within the period from 3 May to 30 years. June 1999, inclusive.

Sixth. Place of presentation and entry of the declaration of the Heritage Tax. The taxable persons who carry out the telematic presentation of the IRPF declaration and who are obliged to declare by the Heritage Tax must present the declaration of the latter Tax in the places listed in the number 2. of the sixth paragraph of the Order of 12 March 1999, if the result of the declaration is positive, or directly, or by registered post, to the Office of the Office of the Delegation or Administration of the Agency State of tax administration corresponding to the tax domicile of the declarant, if the result is negative.

Seventh. Agreements or agreements of collaboration. One. The State Agency for Tax Administration shall authorize, through the conclusion of the agreements or cooperation agreements provided for in Article 64 of the Income Tax Regulation Natural persons, the telematic presentation of statements by the IRPF of third parties, the Autonomous Communities and other Public Administrations, to entities, institutions and bodies representative of social sectors or interests, employment, business, professional, or directly to companies in relation to the facilitation of this service to its workers.

Two. The State Agency for Tax Administration shall also authorize, through the same agreements or agreements of collaboration, the collegiate, associate or member professionals of the entities, institutions and bodies mentioned above to carry out the telematic presentation of third-party IRPF declarations. Where such professionals are interested in obtaining this authorization, they must sign a pre-signed document of accession to the content of the agreement or agreement, which expressly includes the acceptance of the full content of the agreement.

Three. The persons or entities referred to in the preceding numbers who submit the IRPF declaration of third persons in a telematic form shall be represented by the taxpayer, on whose behalf they act, on the terms Article 43 of the General Tax Law and Article 32 of Law 30/1992, of the Legal Regime of Public Administrations and of the Common Administrative Procedure. The State Tax Administration Agency may, at any time, request the accreditation of such representation.

Four. The persons or entities referred to in the numbers one and two of this paragraph shall comply with the requirements which for the automated processing of personal data are required in the Organic Law 5/1992, of 29 October, of Regulation of the Automated processing of personal data and other applicable regulations.

Five. Failure by one of the entities referred to in the number one of this paragraph to comply with the requirements of the said convention or agreement shall result in the termination of the agreement, with the possibility of submitting a telematic Third-party IRPF. The State Tax Administration Agency shall communicate such a decision in writing or by telematic means, after hearing the person concerned, and without prejudice to the possibility of exercising the appropriate claims in the jurisdiction of the competent for the breach of that convention.

Failure to comply with the obligations referred to in the individual documents of professional membership referred to in the number two of this paragraph shall mean that they are excluded from the agreement or agreement. the individual authorisation referred to above, with the procedure and guarantees referred to above.

Six. The lack of sufficient representation of the contributors on whose behalf the IRPF declarations would have been submitted will give rise to the requirement of the responsibilities, in their criminal case, as to which such presentation would have been made. that they were coming.

Additional disposition first. Collaboration agreements with the State Tax Administration Agency in force.

The entities, institutions and bodies that would have signed a collaboration agreement with the State Tax Administration Agency prior to the entry into force of this Order and who are interested in the presentation of Third-party IRPF declarations by means of telematics, must subscribe to an Addenda to the same by which the content of this Order is extended by making express reference to the contents of this Order.

This Addendum will specify the obligations of those who wish to avail themselves of this possibility, collected in numbers three and four of the seventh paragraph of this Order.

The State Tax Administration Agency shall also authorize, through the same collaboration agreements and its Addenda, the professional, associate or members of the entities, institutions and bodies before For the purposes of the electronic presentation of the Income Tax declarations of the Physical Persons of third persons. Where such professionals are interested in obtaining this authorization, they must sign a pre-signed document of accession to the content of the convention, which expressly includes their acceptance of the content of the original convention. as of his Addenda.

Additional provision second.

Point 9 of paragraph I and Annex VII of the Order of 15 June 1995 for which the General Rules of Collection are partially developed are amended, in the wording given to it by Royal Decree 448/95 of 24 June 1995. March, in relation to the deposit entities providing the service of collaboration in the management of the collection, in the wording given in the additional provision first of the Order of 20 January 1999 laying down the conditions general and the procedure for the telematic presentation of the monthly statements of large companies corresponding to codes 111, 320 and 332, in the following sense:

1. Paragraph I. General provisions.

9. Generation of the Full Reference Number.

In the last paragraph: "The collaborating entities shall transmit the information of the nullified NRC ...", by: "The collaborating entities shall transmit the information of the NRC corresponding to the cancelled income ...".

2. Annex VII Record type 3.

Is replaced: "Different Type of I or D", by: "Type different from I".

Final 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, 13 April 1999.

HANGING OUT AND FIGAREDO

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

ANNEX I

Technical Standards for the Presentation of Income Tax Returns for Physical Persons 1998 through the Internet

1. Definitions:

Secure Sockets Layer (SSL): Encryption mechanism used by browsers and web servers, which allows secure communications between them, so that only the partners, in this case, presenter of the declaration and AEAT, they have the necessary means to decipher the information that is exchanged.

2. Technical requirements for the presentation of income tax returns for the Physical Persons 1998: The declarants who opt for this form of presentation of the income tax declarations of the Physical Persons of the exercise 1998, must meet the following requirements:

1. Previously you will have obtained a file in ASCII format in magnetic support with the content of the statement to be transmitted.

This file can be obtained using the parent aid program for the 1998 Income Tax declaration, developed by the Tax Office, or through other aid programs that generate the same file, the design of which can be obtained by accessing the AEAT website (http://www.aeat.es).

However, the transmission of statements cannot be made in the following cases:

Liabilities whose tax period does not match the calendar year.

Liabilities subject to real obligation operating in Spain through permanent establishment.

Liabilities to more than four professional activities, both in normal direct estimation and in simplified direct estimation.

taxable persons carrying out more than four business activities (including agricultural and livestock) in direct, normal or simplified estimation, and in objective estimation.

Liabilities with more than 9 increases and property decreases in the same group (G1, G2, G3 or G4), of those collected on pages 9, 10 and 11 or irregular yields of the H1 or H2 groups listed on page 12 of the Standard statement model (D-100).

taxable persons who carry out business activities included in the objective estimation scheme and are authorised to reduce the signs, indices or modules that apply under the provisions of Article 28.4. of the Tax Regulation on the Income of Physical Persons approved by Royal Decree 1841/1991 of 30 December.

2. Software Requirements for shipping:

The presenter's computer equipment must have any 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, Windows NT).

3. You must perform the correct installation in the browser, at least one X.509.V3 user certificate issued by the FNMT, for authentication and digital signature generation, according to the procedure described in Annex II of this Order.

4. º During the transmission process, the following sequences will be automatically triggered, as long as the transmitter computer equipment meets the requirements described above and the configuration of the browser allows the execution of Javascript Java applets and, in addition, the authorizations that are requested are granted:

Authentication of the host and declaration receiver (AEAT) teams that are connected by using the certificates 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 an applet developed for the AEAT and signed to ensure the provenance and integrity of the applet, which will perform the following functions:

Read the file of the declaration to be transmitted, the request of the directory and the name of the file.

Shows a summary of the statement read to record the contents of the statement.

Request for additional data not contained in the file to be transmitted.

Request to choose an X.509.V3 user certificate issued by the FNMT, which must be installed in the browser's certificate database, to generate a digital signature.

In the case of a joint declaration, the program may request a second signature before the submission.

The digital/s signature/s encrypted submission and the statement integrates the AETs.

ANNEX II

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

1. General conditions for obtaining the X.509.V3 user certificate issued by the National Currency and Timbre Factory:

(a) You may apply for the X.509.V3 user certificate issued by the FNMT for the natural or legal persons who hold the Tax Identification Number (NIF) provided by the State Tax Administration Agency.

b) The FNMT will be in charge of issuing and signing the certificates.

(c) The period of application for the certificate shall be from 20 April to 15 June 1999.

(d) The certificate, which shall be renewable under the conditions laid down, shall be valid until 1 April 2000.

2. Procedure for obtaining the certificate.

To obtain the X.509.V3 user certificate issued by the FNMT will proceed as follows:

a) The user must connect to the http://www.fnmt.es address and follow the steps indicated in the option:

Get FNMT.CA certificate.

With this operation you get recognition from the FNMT by incorporating your public key into the user's browser.

b) You will then select the option:

Request a 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 FNMT. The private key does not exit the browser.

The FNMT will store the request data and return a certificate request code.

c) Once the certificate application code has been obtained, the user must be placed in an AAT office in order to be identified. For these purposes, you must:

The proof of your identity.

Certificate Request Code obtained in accordance with the above letter.

Once identified, the user will sign the model of the application for a certificate as set out in Annex IV of this Order, as well as its conditions of use. The AEAT shall transmit the records processed to the FNMT on a daily basis for the issue of the certificate.

d) The user must connect to http://www.fnmt.es and choose the option:

Get User Certificate.

With this operation the FNMT, with the certificate application code, will download in the applicant's browser the public data of the certificate, namely: identification data of the certificate and accreditative signature of the certificate. FNMT, which together with the private key held in the browser by the holder of the certificate, duly verified and installed, will serve to make it operational.

ANNEX III

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):

Passive Subject Identification:

NIF: XNNNNNNNNX.

Letters printed on the identifying label: LLLC.

Last Name and Name: ......................................

Amount: ....................................................

NRC assigned to income: ................................

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 Rules of Collection."

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

ANNEX IV

View images pages 14551 to 14553

CONDITIONS FOR THE USE OF ELECTRONIC, COMPUTER AND TELEMATIC SYSTEMS FOR OBTAINING CERTIFICATES TO BE ISSUED BY THE NATIONAL CURRENCY AND STAMP FACTORY IN THE TELEMATIC PRESENTATION OF THE TAX DECLARATION ON THE INCOME OF NATURAL PERSONS YEAR 1998

General aspects and applicable regulations

1. The telematic presentation of the tax return on the income of physical persons (IRPF) for the financial year 1998 may be carried out through the procedure laid down in the Order laying down general conditions. and the procedure for the telematic presentation of income tax declarations of the Physical Persons.

2. The National Currency and Timbre Factory (FNMT) shall issue the certificates referred to in the first subparagraph of paragraph 1 of the said Order, to all the persons concerned who have made their application and to accept these certificates. conditions of use.

3. 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 the supply of data relating to the IRPF declaration relating to the 1998, by means of electronic, computer and electronic means and techniques.

4. The acquisition of the status of holder of the certificate referred to in the preceding number 3 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 the declaration 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.

5. The FNMT, for the performance of the tasks referred to in the Reference Order, shall act in collaboration with the State Tax Administration Agency, which, without prejudice to the rest of its powers, shall carry out identification and for the collection of data from the data subjects for transfer to the FNMT.

6. Citizens interested in the telematic presentation of the IRPF declaration for the financial year 1998 may be sent to the delegations or administrations of the AEAT for the purpose of formalising their applications and collecting the information necessary on electronic systems of presentation.

7. In relation to certificates issued by the FNMT, 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. the condition in accordance with their respective powers, as well as in their case, private entities for the development of their delegated or other functions related to tax management.

Technical characteristics of the stakeholders and information teams

8. The technical characteristics to be observed by the browsers and the teams of the operators and the procedures for the use of the system are those set out in Annex II to that Order and in the "Information Guide" which can be consulted in the following internet address: http://www.fnmt.es.

9. 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.

10. The certificate to be issued by the FNMT shall be as set out in the first subparagraph of paragraph 5 and in Annex II of the required Order, "Certificate X.509.V3 issued by the FNMT".

The issuance and signature of the identity certificate of the holder shall be carried out by the FNMT, with the following formulation: FNMT Class 2 CA.

Conditions of Use Regime

11. The interested parties are obliged to truthfulness and certainty about the data they provide to their applications, and must prove those that are considered essential for the issue of the certificates, 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.

12. The FNMT shall publish the public files, or, where appropriate, modification of the existing ones with respect to the data it receives related to the development of the issue and registration of certificates, for the purposes of guaranteeing the users and users of the rights deriving from the legislation indicated, and in particular the rights of access, rectification and, where appropriate, cancellation.

13. The data transfers between the National Currency and Timbre Factory and the State Tax Administration Agency will be adjusted in full to the provisions of Articles 11 and 19 of the Organic Law 5/1992, of 29 October, which is an organization of development.

14. Certificates issued by the FNMT may only be used for the telematic presentation of the IRPF declaration for the 1998 financial year, with its use for other unauthorised purposes expressly prohibited. These certificates shall be of a personal and non-transferable nature, without prejudice to the assumptions of representation in accordance with the applicable legislation.

15. In the case of entities which have signed a collaboration agreement with the State Agency for Tax Administration, in accordance with the provisions of the seventh paragraph and the first provision of the said Order, the action to be taken 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 the Common Administrative Procedure and other regulations applicable.

16. Users shall, as soon as possible, communicate any modification of the data provided for the purpose of obtaining the certificates. The address for the purposes of notifications shall be deemed to be the address of the persons concerned in their applications.

17. Revocation of certificates.

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

When requested by the certificate holder directly to the FNMT.

When ordered by a judicial or administrative resolution.

When the certificate holder's death occurred.

When the entity is extinguished.

When the registration period has expired, it will be 1/4/2000 for these purposes.

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

(b) The revocation shall take effect from the date on which the FNMT had been notified to the FNMT of the holder's request, 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 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.

(c) 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.

18. 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 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 resulting 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 day following its application. notification to the Director-General of the FNMT.

19. 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.