Law 18/1991 of 6 June of the Tax on the Income of the Physical Persons ("Official State Gazette" number 136 of 7 June) provides, together with the obligation to carry out withholding taxes on the income to the tax paid by the persons and entities referred to in Article 98 thereof, that of making income on account of the income which the same persons pay or satisfy in kind.

The Income Tax Regulation of the Physical Persons, approved by Article 1 of Royal Decree 1841/1991 of 30 December ("Official State Gazette" number 313, 31), has specified in Chapter II of the Title VI of the cases to which the obligation to retain and to make an income account is affected by laying down the rules for determining the amounts to be entered into the Treasury by these concepts, as well as the other obligations relating to the the retainers and obliged to enter into account.

In particular, Article 59.2 of that Regulation provides that the holder of the withholding tax or the person liable to make an income must submit, within the same period of the last statement of each year, an annual summary of the withholding tax and Revenue incurred during the financial year, in which, in addition to its identifying data, it may be required to include a nominative list of the recipients in which certain data are included, and that is the subject of paragraph 5 of this Article. Article to the Minister of Economy and Finance to establish the models according to which he This annual summary shall be made.

Making use of this authorization was approved by Order of 24 November 1992 models 190 and 191 of the annual summary of withholding and income on account of the Income Tax of the Physical Persons (" Official Journal of the State "number 290, of 3 December; correction of errors and omissions in" Official State Gazette " number 300, of 15 December), the last of them being assigned to the declaration of the organs of the State Administration and the model 190 to the other natural persons, legal entities and other entities required for their submission.

Royal Decree 2414/1994, of 16 December, amending the Regulation of the Income Tax of the Physical Persons in the field of agricultural and livestock activities, income not subject to withholding or income and the amount of the instalments ("Official State Gazette" number 303, of 20 December), has established with effect from 1 January 1995, the obligation to retain or to make income on account of income from activities agricultural and livestock.

On the other hand, the additional provision of Royal Decree 2414/1994 has been established by public or private entities that satisfy or pay farmers or cattlemen grants or compensations. arising from the exercise of those activities, the obligation to submit a declaration containing the nominative relationship of the recipients of those activities, giving the Minister for Economic Affairs and Finance the power to establish the model with the arrangement to which such a declaration should be made.

Therefore, it is necessary to approve, first of all, a new model of the annual summary of deductions and income on account of the Income Tax of the Physical Persons adapted to the aforementioned normative changes, as well as the on an annual basis that enables its presentation through collaborating entities in such a way that the confidentiality of the data declared in it is preserved.

Also, for reasons of homogeneity and simplification in the management of the annual summary statement of retentions and income on account, it is considered appropriate to unify models 190 and 191 in a single model of declaration, in such a way that all the tax authorities, including the organs of the State Administration, use the model of declaration that is approved in this Order.

It is necessary to approve, second, model 346 of the annual summary of grants and allowances paid by public or private entities to farmers or farmers, and this information should also be excluded. of which public entities must supply in model 348, approved by Order of 1 March 1988 (Official State Gazette No 59, 73 and 110 of 9 and 25 March and 7 May respectively), in order to avoid duplication in the supply to the tax administration of such information.

Moreover, the Resolution of 16 December 1994 ("Official State Gazette" number 310, 28), of the State Administration of Tax Administration, has created the Units of Large Enterprises and, although it attributes to such However, in order to make it easier for the tax authorities to comply with their obligations, the possibility that they may be subject to their obligations, the possibility that they may be subject to the obligations of the Member States they may continue to present their statements in the Delegation or Administration of the State Tax Administration Agency corresponding to its tax domicile. For the same reasons it is considered appropriate to maintain this possibility for the submission of the declarations whose models are approved in this Order.

Finally, it is necessary to regulate the conditions and designs, physical and logical, for the presentation of the previous models by means directly readable by computer.

Consequently, and making use of the authorizations granted, this Ministry has been served:

First. Approval of model 190.

Model 190 " Tax on the Income of Physical Persons is approved. Income from work, professional activities, agricultural activities and livestock and prizes. Withholding and income on account. Annual summary ", to be used by natural persons, legal entities and other entities, including the organs of the State Administration, which are obliged to retain or to enter into account satisfy any of the aforementioned income. This model, set out in Annex I to this Order, is composed of the following documents:

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

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

c) Over year.

Second. Approval of model 346.

One. -Model 346 " Tax on the Income of Physical Persons is approved. Grants and allowances paid by public or private entities to farmers or farmers. Annual summary ", to be used by public or private entities that satisfy or pay, whatever their value, grants or compensation to farmers or farmers, arising from the exercise of such activities, either as (a) to be granted by the same or in charge of payment on behalf of other institutions or institutions. This model, set out in Annex II to this Order, is composed of the following documents:

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

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

c) Over year.

Two. -For the purposes of their inclusion in model 346, grants or allowances shall be deemed to be satisfied on the day on which the corresponding payment order is issued.

Three. -Public entities which, for the purpose of satisfying or paying grants or compensation to farmers or farmers, are required to submit the annual summary referred to in this paragraph, shall not be required to include such subsidies or compensation in the model 348 'annual declaration of operations for public entities', adopted by order of 1 March 1988.

Third. Approval of the directly readable support by computer of the model 190.

One. -The physical and logical designs listed in Annex III of this Order are approved, which must be adjusted to the media directly readable by computer for presentation in replacement of the inner sheets of the the ratio of recipients corresponding to the model 190.

Two. -It will be mandatory to submit in direct computer readable support of those annual summaries containing more than 100 recipients.

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

Three.-Annual summaries of withholding and income on account directly readable by computer may be presented individually or collectively, according to the corresponding file containing the data of a only retainer or obliged to enter into account, in the first case, or several, in the second. The collective presentation may only refer to retainers or obliged to enter into account that they have their tax domicile within the territorial scope of the same Delegation of the State Administration of Tax Administration.

Four. It is not necessary to make any prior request to make the annual summary of withholding and income on account directly readable by computer, either individually or collectively.

Fourth. Approval of the directly readable support by computer of the model 346.

One. -The physical and logical designs listed in Annex IV of this Order are approved, to which the media directly readable by computer must be adjusted for presentation in replacement of the inner sheets of the the ratio of recipients corresponding to model 346.

Two. -It will be mandatory to submit in direct computer readable support of those annual summaries containing more than 100 recipients.

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

Three.-Annual summaries of grants and allowances paid to farmers or farmers in support directly readable by computer may be submitted individually or collectively, according to the the corresponding file contains the data of a single entity that pays for this type of income, in the first case, or several, in the second case. The collective presentation may only refer to paying entities that have their tax domicile within the territorial scope of the same Delegation of the State Tax Administration Agency.

Four. No prior request will be necessary to make the presentation of the annual summary of grants and compensation paid to farmers or farmers in support directly readable by the computer, either individually or collectively.

Fifth. Place and time limit for presentation of model 190 in print.

One. -The printed presentation of the annual summary of withholding and income to account, model 190, will be carried out in the first twenty calendar days of January of each year, in relation to the amounts withheld and the income a account corresponding to the previous immediate year, in the Delegation or Administration of the State Administration of Tax Administration of the tax domicile of the retainer.

The presentation shall be made either directly or by registered post, using the annual envelope referred to in point (c) of the first paragraph of this Order, in which the following shall be introduced: documentation:

(a) The "copy for administration" of the summary of the model 190, duly completed.

b) The "copies for administration" of the inner sheets containing the relation of recipients.

(c) "copies for the annual envelope" of all statements of income from withholding and income to account, model 110 or 111, corresponding to the financial year referred to in the annual summary, except in the case of bodies of the State Administration which carry out the retention in a direct manner.

Two. However, the presentation in printed form of the model 190 may also be made through any of the authorized collaborating entities of the province where it radiate the tax domicile of the declarant, together with the declaration-document of income of withholding and income to account, model 110 or 111, corresponding to the last period of the year, provided that the same result is to be entered and such income is made in the said entity.

To this end, the collaborating entities will only admit the presentation of the annual summary of withholding and income to account, model 190, when the income document, model 110 or 111, is accompanied by the last period, quarterly or monthly, respectively, of the year to which the annual summary relates.

For the entry of model 110 or 111 of the last period, the documentation referred to in points (a), (b) and (c) of the previous number one shall be entered in the annual envelope. Once the said envelope is closed, it will be deposited in the same collaborating entity, which will make it to the corresponding administrative body.

Sixth. Place and time limit for the presentation of model 346 in print.

The presentation in print of the annual summary of grants and allowances paid by public or private entities to farmers or farmers, resulting from the exercise of these activities, model 346, shall be made in the first twenty calendar days of January of each year in respect of those paid in the immediately preceding financial year, in the Delegation or Administration of the State Agency for Tax Administration of the tax domicile of the declarant.

The presentation shall be made either directly or by registered mail using the annual envelope referred to in point (c) of the second paragraph of this Order, in which the following shall be introduced: documentation:

(a) The "copy for administration" of the summary of model 346, duly completed.

b) The "copies for administration" of the inner sheets containing the relation of recipients.

Seventh. Place and time limit for presentation of model 190 in directly readable form by computer.

One.-The presentation of the directly readable support by computer containing the annual summary of withholding and revenue to account, model 190, as well as the documentation to be accompanied, will be carried out in the period between 1 January and 20 February of each year, in respect of the quantities withheld and the revenue to be paid in respect of the preceding year.

Two. -In the case of individual support, this must be presented in the Delegation or Administration of the State Administration of Tax Administration in whose territorial scope the tax domicile of the retainer or required to enter into account, accompanying the remaining documentation referred to in the following number two of the ninth paragraph.

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 retainers included. If the retainers have their domicile in different administrations, within the scope of the same Delegation of the State Administration of Tax Administration, the collective support shall be presented in the Delegation of which they are dependent. Administrations. In any case, the collective support shall be accompanied by the documentation referred to in the following number three of the ninth paragraph.

Eighth. Place and time limit for the presentation of the model 346 in direct computer-readable support.

One. -The presentation of directly readable support by computer containing the annual summary of grants and indemnities paid by public or private entities to farmers or cattlemen, model 346, shall carry out in the period from 1 January to 20 February of each year, in relation to the quantities satisfied in the preceding year.

Two. -In the case of individual support, this must be presented in the Delegation or Administration of the State Administration of Tax Administration in whose territorial scope the tax domicile of the obligated entity is located at the time of their submission, accompanying the documentation referred to in the following paragraph number two.

Dealing with collective supports, the presentation must be made in the Delegation or Administration of the State Administration of Tax Administration that corresponds to the tax domicile of all the entities included. If they have their registered office in different Administrations, within the scope of the same Delegation of the State Administration of Tax Administration, the collective support shall be presented in the Delegation of which those Administrations are dependent. In any case, the collective support shall be accompanied by the documentation referred to in the following number three of the ninth paragraph.

Ninth. Procedure for the presentation of the directly readable media by computer of models 190 and 346.

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 will be required to 10 working days shall remedy the defects of the directly readable form of the support, which has elapsed and of any substantial failure to prevent the tax authorities from accessing the data required, The annual summary shall not be presented for all purposes, and the summary is (a) shall inform the tax obligation in a sufficiently reasoned manner.

Two. -With individual presentation in support directly readable by computer, the declarant will present the following documents:

1. The two copies, for the Administration and for the data subject, of the summary of the corresponding model, 190 or 346, in each of which the identification label provided by the Ministry of Education shall be attached in the corresponding space. Economy and Finance. In the event that the labels are not available, all the requested 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 above-summary. For these purposes, the summary, or the cover, shall be equally valid, generated by the aid programme which, where appropriate, provides the State Agency for Tax Administration.

Once sealed by the receiving office, the declarant will remove the "copy for the interested party" from the summary of the model 190 or 346 presented, which will serve as proof of the delivery.

2. The support shall have a label attached to the outside in which the data specified below are recorded and, necessarily, in the same order:

(a) Delegation or Administration of the State Tax Administration Agency in which the individual presentation is made.

b) Exercise.

c) Presentation model: 190 or 346.

d) The supporting number of the round-summary, model 190 or 346, which is accompanied.

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

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

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

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

i) Telephone and extension of such person.

j) Total number of records.

k) Media density: 1,600 or 6,250 BPI, only tapes, and 360KB, 1.2MB, 720KB, or 1.44MB on 5 1/4 "or 3 1/2" floppies.

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. Only the data referred to in points (a), (b), (c), (d), (e) and (f) shall be entered on the label of the second and successive volumes.

3. The declarant tax obligation shall, in addition, present the corresponding annual model, model 190 or 346, containing the above, in the first case, the "copies for the annual envelope" of all the declarations-withholding tax and income for account, models 110 or 111, which correspond to the financial year referred to in the annual summary submitted, except in the case of the State Administration bodies which carry out the retention in a direct manner.

Three. -With collective presentation in support directly readable by computer, the person or entity will submit the following documents:

1. The two copies, for the Administration and for the data subject, of the summary for the presenter, model 190 or 346, in each of which the identification label provided by the Ministry of Economy and Finance. In the event of no such labels being available, the entire identification data requested in the corresponding space shall be completed and photocopy of the credit card of the tax identification number shall be accompanied.

In addition, such copies must be duly signed, indicating in the corresponding space the identity of the signatory as well as the remaining data relating to the total number of retainers or paying entities grants and allowances, in the case of models 190 or 346 respectively, and the total number of recipients, exercise and type of presentation.

Once sealed by the receiving office, the presenter will remove the "copy for the interested party" from the summary, which will serve as proof of the delivery.

2. The two copies, for the administration and for the data subject, of the summary sheets, model 190 or 346, corresponding to each and every one of the duly signed and completed declared tax payers.

In the box provided for this purpose, the supporting number of the copy-summary, model 190 or 346, 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 Ministry of Economy and Finance. In the event of no identifying labels, the identification data shall be completed and photocopy of the tax identification number card shall 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 carried out after the presentation, which will be Timely release.

3. The support, which must have a label attached to the outside in which the presenter data specified below is recorded and, necessarily, in the same order:

a) Delegation or Administration of the State Administration of Tax Administration in which the collective presentation is made.

b) Exercise.

c) Presentation model: 190 or 346.

d) Number of justifications for the anchor-summary, model 190 or 346, of the presenter.

e) the presenter's tax identification number (N.I.F.).

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 and extension of such person.

j) Total number of records.

k) Media density: 1,600 or 6,250 BPI, only tapes, and 360KB, 1.2MB, 720KB, or 1.44MB on 5 1/4 "or 3 1/2" floppies.

l) The total number of declarants presented.

m) The total number of recipients presented.

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

In case 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. Only the data referred to in points (a), (b), (c), (d), (e) and (f) shall be entered on the label of the second and successive volumes.

4. The annual envelopes of all the declarants included in the collective presentation, in addition, in the case of model 190, the copies "for the annual envelope" of the income document, model 110 or 111, corresponding to the the financial year to which the support submitted is concerned, except in the case of the State Administration bodies which carry out the retention in a direct manner.

11th. Recipients not resident in Spanish territory.

When in the inner sheets of the annual summary, model 190 or 346, approved by this Order, they must relate to recipients who, in accordance with the provisions of Article 12 of Law 18/1991, of 6 June, of the on the Income of the Physical Persons, do not have the consideration of residents in Spanish territory or operate in that territory by permanent establishment, shall be recorded as the provincial code-country corresponding to the domicile of the same the numeric expression "99NNN", with "NNN" being the three-digit code of the country of residence of the recipient, in accordance with the keys of the countries listed in the Order of 28 December 1992, for which rules are issued for the management of the Special Tax on the Real Estate of Non-Resident Entities ("Official State Gazette"). 31).

Repeal provision.

The Order of 24 November 1992 is hereby repealed, with the approval of models 190 and 191 of the annual summary of withholding and income on account of the Income Tax of the Physical Persons, as well as the physical and logic for the replacement of the inner sheets by magnetic media directly readable by computer.

Final disposition.

This Order shall enter into force on the day following that of its publication in the Official Gazette of the State.

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

Madrid, 25 October 1995.

SOLBES MIRA

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

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