JOHN CARLOS I

KING OF SPAIN

To all who present it and understand,

Sabed: That the General Courts have approved and I am avenged in sanctioning this Law.

EXPLANATORY STATEMENT

The General Tax Law constitutes the backbone of the Spanish tax system, since it regulates the general principles of the tax system, the legal system of tax rules, the tax classes, the definition of the essential elements of these, the regime of infringements and tax penalties, as well as the essential aspects of tax procedures for administrative, collection, inspection and review.

The proper relationship between the General Tax Law and the regulations of the taxes, as well as the regulatory development of the precepts of direct application collected in this Law constitute the foundation of the legislation The tax system, which has successfully resisted the passage of time and the far-reaching changes in Spain, has maintained its full implementation as well as its condition as the guiding and guiding axis of the tax system.

The passage of time, however, has required the appropriate regulatory adaptations to adapt the tax system to social reality. To this effect, the important reform carried out by Law 10/1985, of April 26, of partial reform of the General Tax Law, which has undoubtedly been the most important modification of the legal body to the law, must be emphasized. date. Together with it, a series of minor and concrete reforms have been carried out in an urgent manner, through the normative vehicle of the General Budget Laws of the State.

On the other hand, the case law of the Constitutional Court has gone to trial the respect of these reforms to the constitutional order. The Economic and Administrative Courts and the Courts of Justice, with their doctrine and case-law, as well as the tax administration, the doctrine, the associations of taxpayers and the public opinion, in short, have gone enriching this daily work of elaboration and application of Tax Law, of substantial value in the functioning of the current society.

All these reflections, the need to provide adequate legal status to certain precepts of a key norm in the functioning of the tax system and the defects that the application experience has revealed demand a partial reform of the Tax General Law. Although partial, this reform has, however, sufficient entity to respond to the problems that are currently being raised and reinforces the role of the Tax General Law as the basic norm of the tax system, a defining framework for the relations between the tax administration and the taxpayers in the context of an advanced society, which increasingly demands a better spontaneous fulfillment of its tax obligations by the taxpayers, in order to make it a reality the constitutional principle of the general and equitable contribution of all citizens to the maintenance of public expenditure.

On the other hand, it is necessary to modify the articles concerning the interpretation of the tax rules, eliminating those aspects that could undermine the principle of legal certainty, strengthening, the fight against fraud, by providing the tax administration with legal instruments in accordance with the constitutional principles. This is without a limitation to the freedom of action of individuals to take their decisions, taking into account the tax consequences.

The above reasons justify in particular a reform of the regime of infractions and tax penalties that attunes to social reality and is coordinated with the regulation of crimes against the Public Finance. It is such that the latter regulation is fully effective and helps to reduce the existing litigation, on the one hand, and to promote better social acceptance of the tax system, which is conducive to voluntary compliance with the tax obligations with the consequent reduction of current fraud, on the other hand. It is of particular importance for this purpose to be properly regulated by the surcharges required by the voluntary implementation of revenue out of time, which, without encouraging fraud and the late documentary presentation, will serve to ensure that duly fulfil its role, whereby the taxpayer is allowed to rectify his/her action or omission spontaneously and thus regularise his/her situation on a voluntary basis.

All this advises to amend Article 61, as well as Articles 77 to 89, both inclusive, with significant variations aimed at reducing the maximum limit of penalties for serious infringements, which passes from 300 per 100 to the 150 per 100. In the case of serious breaches of withholding tax, the minimum limit of 150 per 100 to 75 per 100 is also reduced. In addition to this, substantial reforms are introduced in relation to the criteria for the graduation of sanctions, so that they are more effective, applied to conduct of particular gravity and do not automatically lead to the increase of the At the same time, the reduction of the penalties for compliance with the proposal for the inspection of the inspector will be duly considered, in order to speed up the actions and reduce the litigation.

The reform is completed in this field with a more appropriate classification of tax, simple and serious infringements, and with a strong emphasis on the necessary culpability of the offender, resulting in the absence of responsibility when the due diligence has been performed.

In addition, within the context of the fight against fraud and the improvement of the effectiveness of administrative action, the use of information available by the tax administration in the review of declarations is enhanced. tax. In relation to which the provisional ex officio liquidations to be issued by the tax administration are regulated in detail when it has sufficient evidence of the existence of the taxable event, its implementation or of the exact amount of the tax liability.

All of the above determines the introduction of different amendments to Articles 101, 103, 107, 111, 112, 113, 121, 123 and 124, in order to set up a procedure for the short verification of data and information. In the case of the tax authorities, which allows, with due guarantees, to rotate provisional ex officio liquidations, which in practice facilitate the carrying out of massive checks on the declarations submitted by the Member States. contributors, as well as existing data in the databases provided by third parties. In particular, in relation to Article 111, the guarantees and requirements of the tax administration, which must be individualized, relating to the movements of the bank accounts, are highlighted. On the one hand, the correct integration of the different constitutional rights that may be present in this type of action and, on the other, as a consequence of the above mentioned individual character, the application of this instrument to those cases on which, on the basis of the case law of the Constitutional Court, It would make it impossible or difficult to contribute to the sustainability of public expenditure enshrined in Article 31 of the Constitution.

In order to bring the tax legislation into line with the rest of the legal system, it is necessary to adapt certain aspects of the Organic Law 5/1992, of 29 October, of Regulation of the Automated Treatment of Data Personal character, regarding the use of the information that the tax administration has of the taxpayers, through the consecration of the reserved character of all the information in its power provided by the taxpayers, except as (a) to the investigation or prosecution of public offences and the duties of collaboration between General government.

The importance of the retreading function as a satisfactory end to the obligation to pay the tax and the need to provide adequate legal status to some precepts, taking into account its review and updating by The Committee of the European Parliament, the Committee of the European Parliament, the Committee of the European Parliament and the Committee of the European Parliament.

Based on the above, the revision of Articles 126 to 139, both inclusive, in order to regulate more precisely the route of the award, the faculties of the collection organs in the exercise of their The Committee on the European Parliament's Committee on the European Parliament and the Committee of the European Parliament

The regulation of certain actions to be carried out by the Inspectorate of the Tributes completes the present reform with modifications in Articles 141 and 142, in order to provide more operational to certain actions to avoid the disappearance of the means of proof of the conduct of the taxable event or the normal development of the procedure.

Finally, this time is used to provide adequate legal status for all the precepts of the General Tax Law, which in recent times have been the subject of modification by the successive General Budget Laws. of the State, all in accordance with the doctrine of the Constitutional Court.

As a complement to the reform of the General Tax Law, certain aspects of the economic and administrative procedure are modified in addition to the suspension of the execution of the contested acts and to the the abolition of formalities in the resolution of repetitive complaints, in order to speed up the resolution of the economic and administrative complaints to the benefit of the taxpayer.

Single item. Partial amendment of the Tax General Law.

The precepts of Law 230/1963 of 28 December, General Tax, which are then related, will be written in the form indicated:

" Article 23.

1. The tax rules shall be interpreted in accordance with the criteria laid down in law.

2. As long as the tax system does not define the terms used in its rules, it will be understood in accordance with its legal, technical or usual sense, as appropriate.

3. The analogy for extending beyond its strict terms the scope of the taxable event or the exemption or bonus is not permitted.

Article 24.

1. In order to avoid fraud, it will be understood that there is no extension of the taxable event when facts, acts or legal businesses carried out for the purpose of circumventing the payment of the tax are taxed. purpose, provided that they produce a result equivalent to the derivative of the taxable event. Tax fraud shall be declared on a special file in which the person concerned is heard.

2. The facts, acts or legal businesses executed in tax fraud shall not impede the application of the tax rule that is circumvented or give rise to the tax advantages that were intended to be obtained by means of them.

3. In the case of settlements which are carried out as a result of the special case of fraud, the tax rule shall be applied and the interest for late payment shall be settled, without the imposition of such effects being imposed on them. sanctions.

Article 25.

In the acts or businesses in which the existence of simulation occurs, the taxable fact shall be that actually carried out by the parties, irrespective of the legal forms or names used by the parties. interested. "

" Article 28.

1. The taxable fact is the budget of a legal or economic nature fixed by the law to set up each tax and whose realization originates the birth of the tax obligation.

2. The tax shall be required in accordance with the legal nature of the budget as defined by the Law, whatever form or denomination the persons concerned have given it, and without any defects which may affect its validity. "

" Article 37.

1. The law may declare liability for the tax liability, together with the taxable persons or principal debtors, to other persons, in solidarity or in the subsidiary.

2. Unless otherwise stated, the liability will always be subsidiary.

3. The liability will reach the entire tax liability, with the exception of the penalties.

The award surcharge shall be payable only to the person responsible in the case governed by the third subparagraph of the following paragraph.

4. In any event, the derivation of the administrative action to require the payment of the tax liability to those responsible will require an administrative act in which, after hearing the person concerned, the responsibility is declared and its scope is determined.

Such an act shall be notified to them, with the expression of the essential elements of the liquidation, in the manner that is determined to be determined, and all the rights of the principal debtor shall be conferred on them.

Elapsed the voluntary period to be granted to the person responsible for the income, if he does not make the payment the liability will automatically be extended to the surcharge referred to in article 127 of this Law and the debt will be required for the award.

5. The derivation of the administrative action to the subsidiary responsible shall require the prior declaration of failure by the principal debtor and other severally liable persons, without prejudice to the precautionary measures which may be taken before this declaration. be adopted within the legal framework.

6. In the case of two or more of the jointly and severally liable or subsidiary of the same debt, the debt may be payable in full to any of them. "

" Article 52.

1. The value of the income, products, property and other elements of the taxable event may be checked by the tax authorities in accordance with the following

:

a) Capitalization or imputation of yields to the percentage that the Law of each tribute points to or estimates for the values that appear in the official records of a fiscal character.

b) Average prices on the market.

c) Quotations on domestic and foreign markets.

d) Opinion of experts of the Administration.

e) The contradictory expert assessment.

f) Any other means that are specifically determined in the law of each tribute.

2. The taxable person may, in any event, promote the contradictory expert assessment, in accordance with the other procedures for the tax verification of securities referred to in the preceding number, within the time limit of the first complaint against him. the winding-up carried out on the basis of the values ascertained administratively or, where that is so provided, against the duly notified act of verification.

Agreed the practice of the contradictory assessment in the terms that are regulated, if there is a disagreement between experts on the value of the goods or rights and the assessment carried out by the Administration does not exceed by more than 10 per 100 and is not more than 20,000,000 pesetas to that made by that of the taxable person, the latter will serve as a basis for the liquidation.

If the assessment made by the Administration expert exceeds the limits indicated, a third expert must be appointed. To this end, the Delegate of the State Agency of Tax Administration or equivalent body of the Autonomous Community will be interested in the month of January each year, of the various professional associations and associations or corporations. legally recognised professionals, the sending of a list of collegians or associates willing to act as third parties. Chosen one by public draw from each list, the designations shall be made from the list, in order to be correlated, taking into account the nature of the goods or rights to be valued and, except renunciation, to accept the appointment for cause justified.

When there is no professional college competent for the nature of the goods or rights to be valued or professionals willing to act as third parties, the Bank of Spain will be interested in the designation of a company assessment entered in the relevant official register.

The Administration's expert shall receive the remuneration to which he is entitled under the legislation in force. The fees of the taxable person shall be satisfied by the latter. Where the assessment carried out by the third expert is greater than 20 per 100 at the declared value, all the costs of the skill shall be paid by the taxable person and, on the other hand, the costs of being less, shall be taken into account by the Administration and, in this case, the taxable person shall have the right to be reintegrated from the costs incurred by the deposit.

The third party may require that, prior to the performance of its duties, the amount of its fees be provided, which shall be made by deposit with the Bank of Spain within ten days. The lack of deposit by either party will imply the acceptance of the valuation performed by the expert of the other, whatever the difference between the two valuations.

Delivered to the Delegation of the State Agency of the competent tax administration or equivalent body of the Autonomous Community the assessment by the third expert, shall be communicated to the person concerned and, at the same time, grant a period of 15 days to justify the payment of the fees to his office. Where appropriate, the provision of fees deposited with the Bank of Spain shall be authorized.

3. The rules of each tax shall regulate the application of the means of verification referred to in paragraph 1 of this Article. "

" Article 58.

1. The tax liability shall be constituted by the quota referred to in Article 55 of this Law, by the payments on account or by instalments, the amounts withheld or due to be withheld and the income to be taken into account.

2. Where appropriate, they shall also be part of the tax liability:

(a) The surcharges legally required on the basis or the quotas, whether in favor of the Treasury or other public entities.

(b) The surcharges provided for in Article 61 (3) of this Law.

(c) The interest of late payment that will be the legal interest of the money in force during the period in which the money becomes due, increased by 25 per 100, unless the General Budget Law of the State establishes a different one.

d) The award surcharge, and

e) The pecuniary sanctions. "

" Article 61.

1. The payment must be made within the time limits laid down by the rules governing the tax or, failing that, the rules for collection.

2. The maturity of the period laid down for the payment without being made shall determine the accrual of interest on late payment.

In the same way, the interest of delay in the cases of suspension of the execution of the act and in the adjournments, fractionations or extensions of any kind will be required.

3. The revenue corresponding to statements-liquidations or self-accounts submitted out of time without prior notice, as well as settlements arising from statements submitted outside the time limit without prior notice, shall be subject to a a surcharge of 20 per 100 excluding penalties which, in other cases, could have been required but not in the interest of late payment. However, if the entry or presentation of the declaration is made within three, six or twelve months following the end of the voluntary filing and entry period, a single surcharge of 5, 10 or 15 per 100 respectively shall apply. exclusion of the interest for late payment and the penalties which, in other cases, could have been required.

These surcharges shall be compatible, where the tax authorities do not make the entry at the time of the filing of the declaration-settlement or extemporaneous self-settlement, with the award surcharge provided for in Article 127 of this Law.

4. In the cases and in the manner determined by the tax collection, the tax administration may defer or delay the payment of the tax debts, provided that the economic-financial situation of the debtor prevents it, transiently, in front of your payment in time.

Deferred debts must be guaranteed, as provided for in the rules of collection, except in the following cases:

(a) When the debts are lower than the figures set by the Minister of Economy and Finance for the different nature of the debts.

(b) Where the debtor lacks sufficient assets to guarantee the debt, and the execution of his assets will substantially affect the maintenance of the productive capacity and the level of employment of the economic activity (a) to the extent to which the Commission has failed to take account of the

" Article 77.

1. Tax violations are the actions and omissions that are typified and punished in the laws. Tax infringements are punishable even in the form of simple negligence.

2. Infringements and penalties in tax matters shall be governed by the provisions of this Law and the other tax rules. Infringements and sanctions on smuggling will be governed by their specific legislation.

3. The natural or legal persons and entities referred to in Article 33 of this Law shall be liable to be liable for the actions or omissions that have been classified as infringements in the laws, and in particular the following:

(a) The taxable persons of the taxes, whether they are taxpayers or substitutes.

b) Retainers and those required to enter into account.

(c) The dominant company in the consolidated statement scheme.

(d) The entities in the tax transparency regime.

e) The obligation to provide information or to provide collaboration with the tax administration, as set out in Articles 111 and 112 of this Law and in the regulatory norms of each tax.

f) The legal representative of the obligated subjects who lack the capacity to act.

4. The actions or omissions established in the laws shall not give rise to liability for tax infringement in the following cases:

(a) When they are carried out by those who lack the capacity to act in the tax order.

b) When force majeure is present.

(c) When they arise from a collective decision, for those who have saved their vote or who have not attended the meeting in which the decision was taken.

(d) When the necessary diligence has been made in the performance of tax obligations and duties. In particular, it shall be understood that the necessary diligence has been carried out when the taxpayer has submitted a truthful and complete declaration and has, where appropriate, practised the relevant self-settlement, in a reasonable interpretation of the standard.

5. In the cases referred to in the preceding paragraph, when the tax situation of the taxable persons or of the other obligors is regularised, in addition to the quota, the amount of the withholding tax or income, refund, tax benefit shall be required. and surcharges which, where appropriate, are relevant for late payment.

6. In cases where the tax administration considers that the offences may constitute offences against the public finances, it shall pass the fault of the fault to the competent jurisdiction and refrain from following the procedure. As long as the judicial authority does not give a firm judgment, the dismissal or file of the proceedings will take place or the file will be returned by the Prosecutor's Office.

The conviction of the judicial authority will exclude the imposition of administrative sanctions.

If the existence of a crime has not been appreciated, the tax administration will continue the sanctioning file based on the facts that the courts have considered proven.

Article 78.

1. It is a simple breach of obligations or duties imposed on any person, whether or not he is a taxable person, on account of the management of taxes, where they do not constitute serious infringements and do not operate as an element of graduation of the sanction.

In particular, they constitute simple violations of the following behaviors:

(a) The lack of presentation of statements or the presentation of false, incomplete or inaccurate statements.

(b) Failure to comply with the duties of providing data, reports, or background with tax transcendence, deducted from their economic, professional or financial relations with third parties, established in the articles 111 and 112 of this Law.

c) Non-compliance with accounting, registration and census obligations.

(d) Failure to comply with billing obligations and, in general, for the issuance, delivery and preservation of supporting documents or equivalent documents.

e) Failure to comply with the obligation to use and communicate the tax identification number.

f) The resistance, excuse or refusal to the actions of the tax administration, be it in the phase of management, inspection or collection.

2. The laws of each tribute may make it possible to establish simple infringements according to the nature and characteristics of the management of each of them, which, if necessary, may be specified, within the limits established by the law, by the statutory rules of taxation.

3. For their part, the regulations for the development of this Law may specify, within the limits specified therein, the infringements and penalties corresponding to the non-compliance with the general duties mentioned above.

Article 79.

Constitute serious violations of the following behaviors:

(a) Stop entering the entire or part of the tax liability within the prescribed time-limits, unless it is regulated in accordance with Article 61 of this Law or the application of the provisions of the Article 127 also of this Law.

(b) Not to present, to present before a request of the tax administration or in an incomplete or incorrect form the declarations or documents necessary for the tax administration to practice the liquidation of taxes not required by the procedure for self-clearance.

c) Enjoyed or unduly obtain tax benefits, exemptions, reliefs or refunds.

(d) to determine or to credit improcurably positive or negative items or tax credits, to deduce or to compensate on the basis or in the quota of future statements, own or of third parties.

e) Determine taxable bases or declare amounts to be imputed to the partners by the entities subject to the tax transparency regime, which do not correspond to the reality in the part in which those entities are not located subject to taxation of the Company Tax.

Article 80.

Tax violations will be sanctioned, as the case may be, by:

1. Pecuniary, fixed or proportional fine.

The proportional pecuniary fine shall apply, except in the special cases provided for in Article 88 (1) and (2) of this Law, to the tax rate and, where applicable, the surcharges listed in Article 58.2 (a) of this Law. the law, the amounts which would have ceased to be paid or the amount of the profits or refunds unduly obtained.

2. Loss, for up to five years, of the possibility of obtaining grants or public aid and of the right to enjoy tax benefits or incentives.

3. Prohibition, for a period of up to five years, to conclude contracts with the State or other public authorities.

4. Suspension for up to one year, for the exercise of official professions, employment or public office.

For these purposes, they will be considered official professions the ones performed by the Registrar of the Property, Notaries, Trade Officers and all those who, exercising public functions, do not perceive directly of the State, Autonomous Communities, local entities or Public Law Corporations.

Article 81.

1. Tax penalties will be agreed upon and imposed by:

(a) The Government, if they consist of suspension of the exercise of official professions, employment or public office.

(b) The Minister for Economic Affairs and Finance or the body in which he delegates, when they consist of the loss of the right to benefit from tax benefits or incentives to be granted to him or to the possibility of obtaining grants or public aid or the prohibition for concluding contracts with the State or other public authorities.

(c) The Directors-General of the Ministry of Economy and Finance and the Directors of the Department of the State Administration of Tax Administration in the central sphere and the Special Delegates of the Agency in the sphere (a) whether they consist of the loss of the right to enjoy tax benefits or incentives, except as provided in the preceding subparagraph.

(d) The Directors-General of the Ministry of Economy and Finance and the Directors of the Department of the State Administration of Tax Administration in the central sphere and the Delegates or Administrators of the Agency, as well as the Delegates from the Ministry of Economy and Finance, in the territorial sphere, if they consist of a fixed pecuniary fine.

(e) the bodies which are required to lay down the administrative acts in respect of which the provisional or final liquidations of the taxes or, where appropriate, the withholding tax revenue are applied, if they consist of: Proportional pecuniary fine.

2. The imposition of penalties which are not consistent with fines shall be carried out by means of a separate and independent file from the instructed to regularise the tax situation of the offending subject and impose the corresponding fines. It shall be initiated on a proposal from the competent official, and shall, in any event, be heard by the person concerned before the relevant agreement is made.

When the imposition of several penalties that do not consist of fine and are different from the competent bodies to impose each one, will resolve the file the higher organ of the competent ones.

3. The interposition of any appeal or complaint shall not suspend the enforcement of the sanction imposed, without prejudice to the provisions of the applicable general rules on the suspension of contested acts and of the provisions of this Regulation. of economic and administrative complaints.

4. In any event, the suspension of the execution of the penalty shall be suspended where such execution substantially affects the maintenance of the productive capacity or the services and the level of employment of the respective economic activity. It shall be understood to affect substantially when the penalty to be guaranteed exceeds 15 per 100 of the assets or equity of the taxable person.

5. The tax authorities shall reimburse the cost of the guarantees provided in the part corresponding to the penalties imposed, as soon as they are declared imparted and the declaration becomes final.

6. The competent authorities of the territorial undertakings for the imposition of the penalties shall be those carrying out functions similar to those referred to in the first paragraph of this Article.

Article 82.

1. The tax penalties will be graduated according to each specific case:

a) The repeated commission of tax violations.

When this circumstance occurs in the commission of a serious infringement, the percentage of the minimum penalty will be increased by 10 to 50 points.

b) The resistance, refusal or obstruction of the investigative action of the tax administration. When this is the case in the commission of a serious infringement, the percentage of the penalty will be increased by 10 to 50 points.

(c) The use of fraudulent means in the commission of the offence or the commission of the offence by means of an individual. For these purposes, the following are mainly fraudulent means: the existence of substantial anomalies in the accounts and the use of invoices, supporting documents or other false or distorted documents.

When this circumstance occurs in the commission of a serious infringement, the percentage of the penalty will be increased by 20 to 75 points.

(d) The concealment of the Administration, through the lack of presentation of declarations or the presentation of incomplete or inaccurate statements, of the data necessary for the determination of the tax liability, deriving from a decrease in the latter.

When this circumstance occurs in the commission of a serious infringement, the percentage of the penalty will be increased by 10 to 25 points.

e) A lack of spontaneous compliance or delay in fulfilling formal or collaborative obligations or duties.

f) The importance for the effectiveness of the tax management of the data, reports or antecedents not provided and, in general, of the non-compliance with the formal obligations, of the accounting or registration and collaboration or information to the tax administration.

2. The graduation criteria are applicable simultaneously.

The criteria set out in points (e) and (f) shall be used exclusively for the graduation of penalties for simple infringements. The criterion set out in point (d) shall apply only to the graduation of the penalties for serious infringements.

The application of each of the graduation criteria will be determined.

3. The amount of penalties for serious tax infringements shall be reduced by 30% if the offender or, where appropriate, the person responsible, manifests their conformity with the proposed regularisation.

Article 83.

1. Each simple infringement shall be punishable by a fine of 1 000 to 150 000 pesetas, subject to the following paragraphs.

2. Failure to comply with the duties of providing data, reports or a background of tax importance, either on a general basis or on an individual basis, as referred to in Articles 111 and 112 of this Law, shall be punishable by fines. from 1,000 to 200,000 pesetas for each item omitted, distorted or incomplete which should be included in the corresponding declarations or be made in accordance with the requirements made, without the total amount of the penalty imposed 3 per 100 of the volume of transactions of the infringing subject in the calendar year preceding the moment in that the infringement occurred. This ceiling shall be 5,000,000 pesetas when the preceding calendar years had not been carried out, when the preceding calendar year was that of the start of the activity or if the production cycle was manifestly irregular. If the required data do not relate to a business or professional activity of the offending subject, the total amount of the penalty imposed may not exceed 300,000 pesetas.

If, as a result of the resistance of the offender or the failure to comply with its accounting and formal obligations, the tax administration would not be able to know the requested information or the number of data it is It should be understood that the simple infringement initially committed shall be punishable by a fine which may not exceed 5 per 100 of the volume of transactions of the offending subject in the calendar year preceding the time of the infringement, without no case, the fine may be less than 150,000 pesetas. The ceiling shall be 8,000,000 pesetas if the previous calendar years had not been carried out, or the preceding calendar year was the start of the activity or if the production cycle was manifestly irregular. Where the data do not relate to a business or professional activity of the offending subject, this ceiling shall be 500 000 pesetas.

3. In each case, the following infringements shall be punishable by a fine of 25,000 to 1,000,000 pesetas:

a) The inaccuracy or omission of one or more operations in the accounting and in the records required by rules of a fiscal nature.

(b) The use of accounts with different meaning, depending on their nature, which makes it difficult to verify the tax situation.

c) The incorrect transcription in the tax returns of the data contained in the mandatory books and records.

(d) Failure to comply with the obligation to carry out the accounting or records established by the tax provisions.

e) The delay in more than four months in the conduct of the accounting or the records established by the tax provisions.

(f) The keeping of various accounts which, in relation to the same economic activity and exercise, do not allow the true situation of the company to be known.

g) The lack of input of tests and accounting documents required by the tax administration or the refusal to display them.

4. Failure to comply with the obligation to provide data with a census of business or professional activities shall be punishable by a fine of 1,000 to 150,000 pesetas.

5. Where simple tax infringements are punishable by failure to comply or with the incorrect enforcement of the duties to issue and deliver an invoice and, where appropriate, to record the impact of tax quotas, which are employers or professionals, the total amount of the fines imposed pursuant to paragraph 1 shall not exceed 5 per 100 of the amount of the consideration of all the operations resulting from the infringements. corresponding.

When the offending subject has generally failed to fulfil the duties of collaboration in the tax management referred to in the preceding paragraph, or the tax administration may not be able to know the number of transactions, invoices or similar documents, which have resulted in a simple tax breach, in each case, shall be held liable for a single simple infringement and fined between 25 000 pesetas and an amount equal to 5 per 100 of the the volume of its operations in the period of time to which the verification relates.

6. Those who, in their relations of a nature or with a tax importance, do not use or facilitate their tax identification number in the form provided for in the regulations, will be punished with a fine of 1,000 to 150,000 pesetas. This penalty shall be applied independently for each simple infringement committed. However, where the offending subject has generally failed to fulfil this duty of collaboration, he shall be held liable for a single simple infringement and fined between 25 000 and 500 000 pesetas or, if the non-compliance is produced in the course of a business or professional activity, of 5 per 100 of the volume of its operations in the period of time to which the verification relates.

When a credit institution fails to comply with its specific duties as a result of the improper identification of an account or transaction, in accordance with Article 113 (2) of Law 33/1987, 23 of December, the General Budget of the State for 1988, will be sanctioned with a fine of 5 per 100 of the amounts unduly paid or charged, with a minimum of 150,000 pesetas, or if it would have been due to the cancellation of the operation or deposit, with a fine of between 150,000 and 1,000,000 pesetas.

The failure of the duties relating to the entry of the tax identification number in the bookkeeping or payment of the checks to the bearer shall be punished with a fine of 5 per 100 of the face value of the effect, with a minimum of 150,000 pesetas.

The lack of presentation of statements or communications that credit institutions are required to file on accounts or other transactions whose holder has not provided their tax identification number, as well as the inaccuracy or omission of the data to be included in the data, shall be sanctioned in the manner set out in paragraph 2 of this Article.

7. The resistance, excuse or refusal of the performance of the inspection or collection of taxes relating to the examination of documents, books, files, invoices, supporting documents and main or auxiliary accounts, programmes, operating systems and the control and any other antecedents or information from which the data is derived to be submitted or to contribute, as well as to the verification or compaction of the declarations or relations presented, will be sanctioned with a fine of 50,000 to 1,000,000 pesetas.

Article 84.

The infractions set out in paragraph 2 of the previous article sanctioned with a fine equal to or greater than 1,000,000 pesetas, may be further sanctioned when the offence committed results in great consequences. (a) the effectiveness of the tax administration, with the loss, for a maximum period of two years, of the right to enjoy the applicable tax benefits or incentives and the possibility of obtaining grants or public aid, as well as the the impossibility of hiring at the same time with the State and other public entities.

Article 85.

If the offending subject is a credit institution, in addition to the penalties resulting from Article 83 (7) of this Law, they may be imposed on those who hold administrative or administrative charges. (a) to be responsible for the infringements under Law 26/1988 of 29 July on Discipline and Intervention of Credit Entities, the penalties provided for in Articles 12 and 13 of the latter Law.

Article 86.

If the offending subjects are authorities, officials or persons exercising official professions, and provided that the offence committed is a consequence of great importance for the effectiveness of the tax administration, the fine as provided for in Article 83 (2) of this Law, shall be suspended for one month, if the amount exceeds 1,500,000 pesetas; for a period of six months, if it exceeds 6,000,000 pesetas; and of one year, if more than 30,000,000 pesetas.

Article 87.

1. Serious tax infringements shall be punishable by a proportional pecuniary fine of 50 to 150 per 100 of the amounts referred to in Article 80 (1), except as provided for in the following Article and without prejudice to the reduction set out in Article 82 (3) of this Law.

2. Interest on late payment shall also be payable for the time between the end of the voluntary payment period and the day on which the settlement is carried out in order to regulate the tax situation.

3. Where the amount of the economic damage corresponding to the serious tax breach represents more than 50 per 100 of the amounts due to be paid and exceeded 5,000,000 pesetas, in addition, some of the circumstances provided for in Article 82 (1) (b) or (c) of this Law, or resistance, refusal or obstruction of the action of the tax authorities by the offenders, may be punished, in addition, with:

(a) The loss, for up to five years, of the possibility of obtaining grants or public aid and of the right to benefit from tax benefits and incentives.

(b) Prohibition, for up to five years, to conclude contracts with the State or other public entities.

Article 88.

1. Where the infringements consist in the determination of quantities, expenditure or negative items to be offset or deducted in the taxable amount of future declarations, own or third parties, they shall be punishable by a proportional pecuniary fine of 10% of the amount of the said concepts, without prejudice to the reduction laid down in Article 82 (3) of this Law.

Where infringements consist of the improper accreditation of items to be offset in the quota or of apparent tax credits, they shall be punished with a proportional pecuniary fine of 15 per 100 of the amounts unduly (a) to the effect of the reduction laid down in Article 82 (3) of this Law.

The penalties imposed as provided for in this paragraph shall be deductible in the proportional proportion of those liable to be incurred for the offences committed at a later date by the compensation or deduction of the concepts referred to, or by obtaining returns derived therefrom.

2. Entities under a tax transparency scheme, in so far as they are not subject to taxation on corporate tax, shall be sanctioned:

(a) With a proportional pecuniary fine of 20 to 60 per 100 of the difference between the actual amounts to be charged in the taxable base of the partners and those declared, without prejudice to the reduction laid down in paragraph 3 of the Article 82 of this Law.

(b) Dealing with offences committed in the allocation of deductions, bonuses and deductions, with a proportional pecuniary fine of 50 to 150 per 100 of the undue amount thereof, without prejudice to the reduction established in Article 82 (3) of this Law.

3. Serious infringements consisting of a lack of income from taxes passed on, from income to account for remuneration in kind or from amounts withheld or due to be withheld from any tax shall be (a) a penalty payment of a proportion of 75 to 150 per 100, without prejudice to the reduction in Article 82 (3) of this Law.

Article 89.

1. The liability arising from the infringements is extinguished by the payment or enforcement of the penalty or by prescription.

2. Firm tax penalties can only be awarded in a gracious manner, which will be granted discretionally by the Minister for Economic Affairs and Finance. The request shall be made upon request by the Director of the State Tax Administration Agency or by his Special Delegates when the execution of the sanction imposed shall be serious and substantially in the maintenance of the the productive capacity and level of employment of a sector of the industry or the national economy, or it would be a serious problem for the general interests of the State.

3. Upon the death of the offending subjects, the pending tax obligations shall be transmitted to the heirs or legacies, without prejudice to the provisions of the civil legislation regarding the acquisition of the estate. In no case will the sanctions be transmissible.

4. In the case of companies or entities dissolved and liquidated, their outstanding tax obligations shall be transmitted to the shareholders or members of the capital, which shall be jointly and severally liable to the value of the settlement fee. which has been awarded to them. "

" Article 96.

1. Social collaboration in the management of taxes may be implemented through agreements of the tax administration with entities, institutions and bodies representative of sectors or social, labor, business or professional.

Such collaboration may refer, among others, to the following aspects:

a) Information and dissemination campaigns.

b) Tax education.

c) Simplification of compliance with tax obligations and duties.

d) Assistance in making statements.

e) The objective estimation of tax bases.

2. Social collaboration may also be carried out by means of the participation of the entities, institutions and bodies referred to in paragraph 1 in the configuration of the principles inspiring the tax reforms.

3. The tax administration should provide taxpayers with the necessary assistance and information about their rights and obligations.

4. The tax administration shall periodically draw up publications of a divulgative nature in which the answers of the greatest importance and the impact of the consultations made to it are collected. "

" Article 101.

The management of the tributes will start:

(a) By statement or initiative of the taxable person or holder or of the obligation to enter into account, as provided for in Article 35 of this Law.

b) On-trade, and

c) By investigative action of the administrative bodies. "

" Article 103.

1. The public complaint is independent of the duty to cooperate with the tax administration in accordance with Articles 111 and 112 of this Law, and may be carried out by natural or legal persons who have the capacity to act in the order tax, in relation to facts or situations which are known and may be the constituent of tax or other offences, may be of importance for the management of taxes.

2. A complaint shall be sent to the competent bodies in order to carry out the proceedings.

3. Unfounded complaints may be filed without further processing.

4. The complainant shall not be considered to be interested in the administrative action to be initiated as a result of the complaint, or legitimised for the interposition of resources or claims in relation to the results of the

same. "

" Article 107.

1. Taxable persons and other taxable persons may submit to the tax administration duly documented consultations with respect to the system, classification or tax classification in each case.

The consultations shall be made by the taxable persons or, where appropriate, by a written tax, addressed to the body responsible for their defence in which, in relation to the question referred, they shall be clearly expressed and with the required extension:

a) The background and circumstances of the case.

(b) The doubts raised by the applicable tax rules.

(c) Other data and elements that may contribute to the formation of judgment by the tax administration.

2. Except in the cases provided for in paragraphs 4 and 5 of this Article, the answer shall not have any binding effect on the tax administration. However, the tax liability which, after having received a reply to its consultation, would have fulfilled its tax obligations in accordance with it, shall not be liable, without prejudice to the requirement of the quotas, amounts, surcharges and interest on late payment, provided that the consultation had been made before the taxable event occurred or within the time limit for its declaration and the circumstances, antecedents and other data described in the points (a) and (c) of paragraph 1 of this Article.

3. Professional associations, official chambers, employers ' organisations, trade unions, consumer associations, business associations and professional organisations, as well as the public, will also be able to make duly documented consultations. federations grouping the bodies or entities referred to above, where they relate to issues affecting the generality of their members or partners.

They shall not be liable, in the terms of the previous paragraph, to the tax obligations that would have fulfilled their tax obligations in accordance with the answer to those consultations.

4. The reply to the written consultations shall be binding on the tax administration in the following cases:

(a) Investments in business assets carried out in Spain by resident and non-resident persons or entities, provided that the consultation is made by the resident and non-resident person or entity prior to the making of the investment.

b) Investment tax incentives established on a temporary or short-term basis.

(c) Intra-Community operations carried out by companies from different Member States of the European Union.

d) Interpretation and implementation of conventions to avoid international double taxation.

e) When the laws of the taxes or the Community regulations so provide.

The scope of the assumptions provided for in the preceding letters and the procedure for the processing and response of these consultations will be determined.

Except in the event that the legislation is modified or that there is case law applicable to the case, the tax administration will be obliged to apply to the consultant the criteria expressed in the answer, provided that the consultation would have been made prior to the occurrence of the taxable event or within the time limit for its declaration and the circumstances, background and other information described in points (a) and (c) of paragraph 1 of this Article would not have been altered.

5. It shall also be binding, in the terms of the rules to be determined, to the reply to written consultations made by:

(a) Companies or workers ' representatives, in relation to the tax system derived from employment regulation files authorized by the competent administration and with the implementation or modification of systems social security schemes affecting the entire staff of the company.

(b) Credit and insurance institutions, in relation to the tax regime for the financial assets and life insurance offered on a massive basis through accession contracts, provided that the consultation is carried out (a) to be published prior to its dissemination or disclosure.

6. The competence to answer the consultations established in this precept will be the responsibility of the management centers of the Ministry of Economy and Finance that have attributed the initiative of the procedure for the elaboration of provisions in the order the general tax or the various taxes, its proposal or interpretation.

7. The tax authorities may not appeal against the reply to the consultations referred to in this provision, without prejudice to the fact that they may do so against the act or administrative acts dictated in accordance with the criteria laid down in the in the same. "

" Article 111.

1. Any natural or legal person, public or private, shall be obliged to provide the tax administration with any kind of data, reports or background with a tax transcendence, deduced from its economic, professional or financial with other people.

As provided for in the preceding paragraph, in particular:

(a) The retainers and those obliged to enter into account shall be obliged to present relations of the amounts paid to other persons in respect of income from work, capital and activities professional.

(b) Companies, associations, professional associations or other entities which, among their functions, carry out the collection, on behalf of their members, associates or collegians, of professional or other property derivatives Intellectual or industrial or the author, they will be obliged to take note of these yields and to put them in knowledge of the tax administration.

The same obligation is subject to those persons or entities, including banking, credit or financial mediation in general, which are legal, statutory or habitually, to perform the management or intervention in the recovery of professional or commission fees, for the activities of recruitment, placement, transfer or mediation in the capital market.

c) Persons or entities depository of cash or in accounts, securities or other assets of debtors to the tax administration in the executive period, are required to inform the organs and agents of collection executive and to comply with the requirements that are made by them in the exercise of their legal functions.

2. The obligations referred to in the preceding paragraph must be fulfilled either in general or on an individual basis from the competent authorities of the tax administration, in the form and time limits laid down in regulation determine.

3. Failure to comply with the obligations laid down in this Article shall not be covered by banking secrecy.

Individual requirements relating to movements of current accounts, savings and time deposits, loan and credit accounts and other active and passive transactions, including those that are reflected in accounts (a) transitional or materializing in the issuance of cheques or other payment orders by the institution, the banks, savings banks, credit unions, and how many natural or legal persons are engaged in the banking or credit traffic, shall be made prior to the authorisation of the Director of the competent State Agency Tax administration or, as the case may be, the delegate of the State Administration of Tax Administration. The individual requirements shall specify the identification details of the cheque or payment order in question, or the operations under investigation, the tax authorities concerned and the period of time to which they relate.

The investigation carried out in the course of audit or inspection actions to regularise the tax situation in accordance with the procedure laid down in the preceding paragraph may affect the origin and the purpose of the movements or checks or other payment orders, but in such cases it shall not exceed the identification of the persons or accounts in which that origin and destination are located.

4. Public officials, including official professionals, are required to cooperate with the tax administration to provide all kinds of information with a tax significance that they have, unless applicable:

a) The secret of the content of the correspondence.

b) The secret of the data that has been supplied to the Administration for a purely statistical purpose.

The secret of the notarial protocol covers the public instruments referred to in Articles 34 and 35 of the Law of 28 May 1862, of the Notary, and those relating to matrimonial matters, with the exception of those relating to the the economic regime of spousal society.

5. The obligation of other professionals to provide information with a tax significance to the tax authorities shall not be made up to the private non-economic data which they know for the purpose of carrying out their business. to the personal and family intimacy of the people. It shall also not reach those confidential data of its customers who are aware of as a result of the provision of professional advisory or defence services.

Professionals will not be able to invoke professional secrecy in order to prevent the verification of their own tax situation.

For the purposes of Article 8 (1) of Organic Law 1/1982, of 5 May, of Civil Protection of the Right to Honor, to Personal and Family Intimacy and to Own Image, the competent authority shall be considered to be the competent authority Economy and Finance, to the Directors of the Department of the State Administration of Tax Administration and its territorial delegates.

Article 112.

1. The authorities, whatever their nature, the heads or officers of civil or military offices of the State and of the other territorial authorities, the autonomous bodies and the State-owned companies; the Chambers and corporations, colleges and professional associations; Social Welfare Mutualities; other public entities, including Social Security managers and those who, in general, exercise public functions, will be required to supply the tax administration how much data and background with tax transcendence is through provisions of a general nature or through specific requirements, and to provide it and its agents with support, competition, assistance and protection for the exercise of its functions.

They shall also participate in the management or levy of taxes by means of warnings, repercussions and retentions, documentaries or pecuniary, in accordance with the provisions of the laws or regulations in force.

2. The same obligations are subject to political parties, trade unions and business associations.

3. The courts and tribunals must provide the tax administration, either on its own initiative or at the request of the tax administration, with any data with a tax transcendence resulting from the judicial proceedings that they are aware of, while respecting, in any case, the secret of the summary proceedings.

4. The transfer of personal data, subject to automated processing, to be made to the tax administration in accordance with the provisions of Article 111, in the preceding paragraphs of this Article or in another standard legal, will not require the consent of the affected person. In this field, it will not be applicable either to the public administrations, which establishes Article 19 (1) of the Organic Law 5/1992, of 29 October, of Regulation of the Automated Treatment of Personal Data.

Article 113.

1. The data, reports or records obtained by the tax authorities in the performance of their duties are reserved and may be used only for the effective application of the taxes or resources assigned to them, without which they may be transferred or communicated to third parties, unless the assignment is intended to:

(a) The investigation or prosecution of public crimes by the courts or the Public Ministry.

b) Collaboration with other tax administrations for the purpose of fulfilling tax obligations in the field of their competences.

c) The collaboration with the General Treasury of Social Security for the correct development of the collection purposes entrusted to it.

d) Collaboration with any other public administrations for the fight against fraud in obtaining or receiving grants or grants from public funds or from the European Union.

e) The collaboration with the parliamentary committees of inquiry in the legally established framework.

2. How many authorities or officials are aware of such data, reports or records shall be subject to the strictest and most complete secrecy with regard to them, except in the cases referred to above. Irrespective of the criminal or civil liability which may be assigned, the infringement of this particular duty of stealth shall always be considered to be a very serious disciplinary offence.

When the possible existence of a public crime is appreciated, the tax administration will limit itself to deducting the blame or to refer to the Fiscal Ministry the circumstantial relationship of the facts that are considered to constitute Without prejudice to the fact that it can directly initiate, through the competent Legal Service, the appropriate procedure by means of a complaint.

3. The tax administration, in the terms that it regulates, will give publicity to the identity of the persons or entities that have been sanctioned, by virtue of a firm resolution, for serious tax violations of more than 10,000,000 pesetas, provided that the following circumstances are also present:

-That the amount of the economic injury corresponding to the tax breach represents more than 50 per 100 of the amounts that would have been due.

-That the offending subject would have been sanctioned during the previous five years and by a firm resolution for a serious infringement for the same tribute or for two serious offences for taxes whose management corresponds to the Public Administration itself.

The amount shall be understood as referring to each tax period and, if it is less than 12 months, shall be the calendar year in the case of periodic taxes or periodic declarations. In other taxes, it shall be understood as referring to each concept whereby a taxable event is liable to be wound up.

The information shall indicate, together with the name and surname or the name or social name of the offending subject, the amount of the penalty imposed on him and the tribute to which it affects.

Firm sentences for crimes against the Public Finance will be subject to the same publicity as serious tax violations. "

" Article 121.

1. The tax administration is not required to adjust the liquidations to the data recorded in its statements by the taxable persons.

2. The tax administration may issue provisional liquidations of its own motion, in the terms described in Article 123 of this Law, after carrying out, where appropriate, short-check actions. "

" Article 123.

1. The tax administration may issue provisional liquidations of its own motion in accordance with the data entered in the tax declarations and the supporting documents submitted with the declaration or required for that purpose.

In the same way, it may issue provisional liquidations of its own motion where the evidence in its possession shows that the taxable event has been carried out, the existence of such elements which have not been declared or the existence of determining elements of the amount of the tax liability other than those declared.

Likewise, provisional liquidations will be issued when, on the occasion of the practice of tax refunds, the amount of the refund made by the tax administration does not coincide with that requested by the a taxable person, provided that the circumstances provided for in the first subparagraph are met or the evidence referred to in the second subparagraph of this paragraph is available.

2. In order to carry out such liquidations, the tax authorities may carry out the necessary short-check actions, without in any event being extended to the examination of the accounting documentation of business activities or professional.

Notwithstanding the foregoing, in the case of tax refunds, the taxable person must, if required to do so, display the records and documents established by the tax rules to the effect that the administration the tax can be verified if the declared data coincide with those contained in the reference records and documents.

3. Before the settlement is issued, the file shall be made clear to the persons concerned or, where appropriate, to their representatives so that, within a period of not less than 10 days and not more than 15 days, they may plead and present the documents and supporting documents which estimates relevant.

Article 124.

1. Tax settlements shall be reported to taxable persons with expression:

a) Of the essential elements of those. Where a taxable amount is increased in respect of the tax base declared by the person concerned, the notification shall express in particular the facts and elements which motivate it.

b) Of the means of impeachment that may be exercised, with indication of deadlines and organs in which they are to be interposed, and

c) The place, period, and manner in which the tax liability should be satisfied.

2. Final settlements, even if they do not rectify the provisional ones, must be agreed by administrative act and notified to the person concerned in a regulatory manner.

3. In the case of periodic collection fees, once the discharge corresponding to the discharge in the respective register, register or registration is notified, the successive liquidations may be notified collectively by means of edicts. The increase in the tax base on the result of the declarations must be notified to the taxable person with specific expression of the facts and additional elements that motivate him, except where the modification comes from revaluations of general character authorized by the laws.

4. It may be available on a regulatory basis in which cases the notification is not required, provided that the tax authority so advises in writing to the presenter of the declaration, document or part of the discharge. "

" Article 126.

1. The collection of taxes shall be made by means of voluntary or executive payment.

2. The voluntary payment shall be made in the form and with the effects provided for in Article 61 of this Law.

3. The executive period starts:

(a) For the debts settled by the tax administration, the day following the expiration of the statutory period laid down for its entry.

(b) In the case of debts to be entered by means of declaration-settlement or self-settlement filed without the entry, when the period of time determined for such entry is completed or, if it has already been concluded, the to present.

Article 127.

1. The beginning of the executive period determines the accrual of a surcharge of 20 per 100 of the amount of the debt not entered, as well as the interest of delay corresponding to it.

This surcharge will be 10 per 100 when the unentered tax liability is satisfied before the debtor has been notified of the award providence provided for in paragraph 3 of this article and no interest is required. Late payment since the start of the executive period.

2. The tax authorities shall, in accordance with the procedure laid down in Article 12 (3) of the Treaty, take charge of the payment of the assets to which they are awarded.

3. The award procedure shall be initiated by means of providence notified to the debtor in which the outstanding debt is identified and shall require the debtor to make his payment with the corresponding surcharge.

If the debtor does not make the payment within the time limit that is regulated, the seizure of his assets will be carried out, thus warning against the providence of the prize.

4. The foregoing providence, issued by the competent body, is the sufficient title that initiates the award procedure and has the same executive force as the court judgment to proceed against the goods and rights of the obligors.

5. The debtor must satisfy the costs of the award procedure.

Article 128.

1. In order to ensure the recovery of the tax liability, the tax administration may adopt interim precautionary measures where there are rational indications that, in another case, such recovery will be frustrated or severely hampered.

2. Measures may be taken when the debtor carries out acts which tend to conceal, tax or dispose of his assets to the detriment of the public finances, provided that they relate to a debt already settled.

3. The measures must be proportionate to the damage to be avoided. In no case shall they be adopted which may cause damage to difficulties or to impossible repair.

The precautionary measure may consist of one of the following:

(a) Retention of the payment of tax refunds or other payments to be made by the Public Finance.

b) Preventive embargo on goods or rights.

c) Any other provided for in a law.

The preventive embargo shall be ensured by its annotation in the corresponding public records or by the deposit of the lien movable property.

4. The precautionary measures thus adopted shall be lifted, even if the tax liability has not been paid, if the circumstances justifying its adoption disappear or if, at the request of the person concerned, its replacement is agreed by another guarantee which is Consider sufficient.

The precautionary measures may be extended or become final as part of the award procedure. In another case, they will be raised ex officio.

5. The freezing of money and goods may be agreed in sufficient amount to ensure the payment of the tax liability that is required for gainful activities carried out without establishment and which have not been declared.

The revenue of public shows that have not previously been declared to the tax administration may be intervened.

Article 129.

1. The award procedure will be exclusively administrative. The competence to understand and resolve all of its incidents is exclusive to the tax administration.

2. Such a procedure shall not be cumulable to the judicial authorities or other enforcement procedures. Their initiation or continuation shall not be suspended by the initiation of those, except where appropriate in accordance with the provisions of the Organic Law 2/1987 of 18 May, of Jurisdiction, or in the rules of the following paragraph.

3. Without prejudice to the respect for the order of precedence which for the recovery of the credits is established by the law in attention to its nature, in the case of concurrence of the procedure of award for the collection of the taxes with others enforcement procedures, whether unique or universal, judicial or non-judicial, the preference for the execution of the goods locked in the procedure shall be determined in accordance with the following rules:

(a) Where there are other unique processes or procedures for execution, the award procedure shall be preferential where the embargo made in the course of the award is the oldest.

(b) In the case of concurrency of the award procedure with conformal or universal procedures or procedures, the procedure shall be preferred for the execution of the goods or rights which have been object of the embargo in the course of the same, provided that such an embargo had been made prior to the date of commencement of the insolvency proceedings.

4. The privileged character of the tax credits gives the Public Finance the right to abstain in the conforged processes. However, it may, where appropriate, enter into agreements or agreements concluded in the course of the proceedings for which the authorization of the competent authority of the State Tax Administration Agency shall be required.

Article 130.

If the debt is guaranteed by guarantee, pledge, mortgage or any other guarantee, it will first be executed, which will be done in any case by the competent collection bodies through the the administrative procedure for the award.

Article 131.

1. The embargo shall be effected on the debtor's assets in sufficient amount to cover the amount of the tax liability, the interest which has been caused or caused to the date of the entry into the Treasury and the costs of the procedure, with respect, always at the principle of proportionality.

2. The following order will be saved in the embargo:

a) Cash or open accounts in credit institutions.

(b) Credits, effects, values and rights that are achievable in the event or in the short term.

c) Salaries, salaries and pensions.

d) Real Estate.

e) Commercial or industrial establishments.

f) Precious metals, fine stones, jewelry, goldsmith and antiques.

g) Fruits and rents of all species.

h) movable and semi-movable goods.

i) Credits, rights, and long-term realizable values.

3. In accordance with the previous order, the goods or rights known at that time by the tax authorities will be taken on board until the debt is assumed. entry at the debtor's address.

At the request of the debtor, the order of attachment may be altered if the goods it points out guarantee the same effectiveness and the recovery of the debt as those that are preferentially to be worked and will not be caused by this. third.

4. The goods or rights declared as non-embargable in general by the laws or those of whose performance are presumed to be insufficient for the coverage of the cost of such performance shall not be taken on board.

5. They shall respond jointly and severally to the payment of the outstanding tax liability, up to the amount of the value of the goods or rights that may have been taken, the following persons:

(a) Those who are responsible for or collaborate in the malicious concealment of goods or rights of the obligor for payment in order to prevent their work.

b) Those who, by fault or negligence, do not comply with the embargo orders.

c) Those who, with knowledge of the embargo, collaborate or consent to the lifting of the goods.

Article 132.

1. Where the tax administration is aware of the existence of funds, securities or other assets entrusted to or entrusted to a particular credit institution's office or other person or entity, it may provide for its attachment to the the amount to be reported, without specifying the identifying data and the situation of each account, deposit or operation existing in that office. In the case of securities, if the information supplied by the person or entity deposits at the time of the embargo, it follows that the existing ones are not homogeneous or that their value exceeds the amount referred to in Article 131 (1). shall specify by the collecting body those which are to be blocked.

2. Where the funds or securities are held in accounts in the name of a number of holders, only the part corresponding to the debtor shall be seized. For these purposes, in the case of an indistinct entitlement account with active solidarity against the joint depositary or joint ownership, the balance shall be presumed to be divided in equal parts, unless a different material ownership is proved.

3. Where in the account affected by the embargo the collection of wages, salaries or pensions is usually carried out, the limitations referred to in Articles 1,449 and 1,451 of the Law on Civil Procedure shall be respected in respect of the amount of the account corresponding to the salary, salary or pension in question, being considered as such the last amount entered into that account for that purpose.

Article 133.

1. The collection bodies may verify and investigate the existence and situation of the goods or rights of the obligors for payment of a tax liability, to ensure or to make their recovery, and shall have as many powers as they recognize the administration. Article 110 to 112 of this Law, with the requirements established there. Also, and for such purposes, the Director of the Department of Collection or, where appropriate, the competent delegate of the State Agency of Tax Administration may authorize that the investigations carried out affect the origin and destination of the movements or checks or other payment orders, but in such cases it may not exceed the identification of the persons or accounts in which the origin and destination are located.

2. Any payment of a debt must manifest, when the tax administration so requires, assets and rights belonging to its assets in sufficient amount to cover the amount of the tax liability, according to the order provided for in Article 131 (2) of this Law.

3. The collection bodies shall develop the necessary material for the execution of the acts which are given in the course of the award procedure.

If the tax obligation does not comply with the resolutions or requirements that will be dictated by the collection bodies, they may proceed, after warning, to the subsidiary execution of the same, by agreement of the competent body.

4. When in the exercise of these powers or in the development of the award procedure it is necessary to enter the address of the affected person, or to make records in it, the tax administration must obtain the consent of that or, in its defect, the appropriate judicial authorisation.

5. The measures which have been extended in the exercise of their duties as a result of the award procedure by officials who are employed in collecting bodies are of a public nature and are proof of the facts which motivate their formalisation, unless the contrary is established.

6. Officials carrying out work in the collection bodies shall be considered to be agents of the authority when they carry out the duties collected by them. The public authorities shall provide the protection and assistance necessary for the exercise of the revenue management.

Article 134.

1. Each performance of the embargo shall be documented in due diligence, which shall be notified to the person with whom the action is understood.

However, the debtor and, as the case may be, the third party holder, holder or depositary of the goods shall be notified if the proceedings have not been carried out with them, as well as the debtor's spouse when the goods are liens and the owners or co-owners of the same.

2. If the goods are entered in a public register, the tax administration shall have the right to take preventive action in the corresponding register, in accordance with the order issued by the official of the body. competent, with the same value as if it were a judicial injunction of embargo. The preventive annotation thus practiced shall not alter the ranking that for the collection of tax credits establishes article 71 of this Law.

3. Where movable property is seized, the Administration may dispose of its deposit in such a way as to be determined by regulation.

4. Where the trade or industrial property embargo or, in general, the assets and rights of a company is ordered, if it is appreciated that the continuity in the direction of the business makes the production of damages foreseeable irreparable in the solvency of the debtor, the Director of the competent Department of the State Administration of Tax Administration, after hearing the business owner or administrative body of the entity, may agree to the appointment of a an official who is involved in the management of the business in the way it is regulated, (i) the Commission has been responsible for the implementation of the administrative agreement.

Article 135.

1. The award procedure shall be suspended in the form and with the requirements laid down in the regulatory provisions for economic and administrative resources and claims.

2. The award procedure shall be suspended immediately, without the need to provide a guarantee, where the person concerned shows that material, arithmetic or factual error has occurred in the determination of the debt, or that the debt is has been entered, waived, compensated, deferred or suspended.

Article 136.

1. When a third party seeks the lifting of the embargo by understanding that it belongs to him the domain of the goods or rights seized or when a third party considers that he has the right to be reintegrated of his credit with preference to the Public Finance, (a) make a complaint of third-party proceedings before the competent administrative body.

2. In the case of a claim by third-party domain, the award procedure shall be suspended in respect of the goods at issue, once the security measures have been taken, without prejudice to the possibility of the to continue such proceedings on the other goods or rights of the obligor to the payment which are liable for the seizure until the debt is satisfied, in which case the embargo on the goods subject to the claim will be left without effect this implies recognition of the claimant's entitlement.

3. If the third party is better off, the procedure shall be continued until the goods have been completed and the product obtained shall be entered in the deposit as a result of the third party.

4. The rules of collection will determine the procedure for dealing with and resolving the claims of third parties.

Article 137.

1. The disposal of the goods on board shall be carried out by means of a direct auction, tender or award, in the cases and conditions to be laid down in regulation.

2. The award procedure may be concluded with the award to the Public Finance of the goods seized when they do not come to be covered by the regulated procedure.

The amount by which such assets will be awarded shall be that of the unpaid debt, without exceeding 75 per 100 of the valuation that served as the initial rate in the disposal procedure.

3. At any time prior to the award of the goods, the goods may be released by paying the tax liability, the costs and the subsequent interest accrued during the procedure.

Article 138.

1. The following grounds of opposition shall be admissible against the origin of the award path:

a) Payment or extinction of the debt.

b) Prescription.

c) Deferment.

d) Failure to notify or cancel or suspend the settlement.

2. Failure to notify the award providence will be grounds for challenging the acts that occur in the course of the award procedure.

Article 139.

1. Unless otherwise provided for in law, the executive period of the tax debts, the management of which is the responsibility of the General Administration of the State or the entities governed by public law which are linked or dependent on it, shall be carried out in his case, through the award procedure, by the State Tax Administration Agency.

2. Pursuant to an agreement with the administration or entity concerned, which shall be published in the "Official State Gazette", the State Tax Administration Agency may assume the revenue management of tax resources whose management does not corresponds in accordance with the provisions of the previous paragraph. '

" Article 142.

1. The books and documentation of the taxable person, including software and files on magnetic support, which relate to the taxable event, must be examined by the tax inspectors at the local address, the desk, office or office of the person, in his or her presence or in the person designated by him.

2. In the case of records and documents established by a standard of taxation or supporting documents required by them, their presentation may be required in the offices of the tax administration for examination.

3. For the purpose of preserving the documentation referred to in the preceding paragraphs and of any other evidence relevant to the determination of the tax liability, the precautionary measures may be taken which are deemed to be accurate for the purpose of prevent their disappearance, destruction or alteration. The measures shall be proportionate to the end of the period. In no case shall they be adopted which may cause damage to difficulties or to impossible repair. The measures may, where appropriate, consist of the sealing, storage or seizure of goods or products subject to taxation, as well as of files, premises or electronic data processing equipment which may contain information that be treated.

The precautionary measures thus adopted shall be lifted if the circumstances justifying their adoption disappear. "

Single additional disposition. Economic-administrative procedure.

The articles of Royal Decree 2795/1980 of 12 December 1980, in which Law 39/1980, of 5 July, of Bases of the Economic and Administrative Procedure, which are related, are amended as follows:

One. Article 11.

A new point (e) is added in paragraph two, with the following wording:

" (e) The bodies of the central, peripheral, institutional or corporate administration of the State, still endowed with their own legal personality, who have issued the claim, as well as any other entity for the mere fact to be the recipient of the funds managed by that act. "

Two. Article 21.

A new third paragraph is added with the following wording:

" 3. The suspension agreed upon at the time of the replacement for the economic and administrative route shall be maintained in accordance with the conditions to be determined in accordance with the rules. '

Three. Article 22.

" 1. The application of the contested administrative act shall be automatically suspended at the request of the person concerned if it is ensured, in the manner that it is regulated, by deposit of money or public securities, or guarantee or guarantee of solidarity credit institution or mutual guarantee company, or personal and solidarity bond of two taxpayers of the locality of recognized solvency and only for the amounts to be determined by Order, the amount of the tax liability and the interest of Delay it generates.

2. Where the person concerned is unable to provide the necessary guarantees to obtain the suspension referred to in the preceding paragraph, the Court may order the suspension, subject to the provision or non-guarantees, as determined by regulation, if the execution could cause damage of impossible or difficult repair.

For the purposes of this paragraph, the guarantees may consist of a mortgage, a mortgage, a garment with or without displacement, personal and solidarity security, and any other that are estimated to be sufficient.

3. The Court may suspend the execution of the act in question, without the need for a guarantee, when it appreciates that it has been possible to make an arithmetic, material or factual error.

4. Where the tax liability is entered on account of the loss of the claim, interest on late payment shall be met in the amount laid down in Article 58 (2) (c) of Law 230/1963 of 28 December 1998, General Tax, for the duration of the suspension, plus a penalty of 5 per 100 of that, in cases where the Court appreciates either foolhardy or bad faith. "

Four. Article 29.

A new paragraph 3 is added with the following wording:

" 3. Where the arguments put forward in the statement of the complaint or the documents annexed by the person concerned, all the information necessary to resolve or to be able to be taken into account, or where the information is available, is accredited. A reason for inadmissibility is obvious, the formalities referred to in the previous paragraphs of this Article may be waived. "

Five. Article 30.

New wording is given to number two in the following terms:

" Two. They shall govern the general rules of law as regards the burden of proof and their assessment. '

First transient disposition. Tax infringements.

1. The new legislation will apply to the tax infringements established in this Law committed before the entry into force of the law, provided that its application is more favourable to the offender and the sanction imposed has become firm.

2. The review of the non-firm sanctions and the application of the new rules will be carried out by the administrative or judicial bodies that are aware of the corresponding claims or resources, prior to the reports or other acts of necessary instruction; where appropriate, the interested party shall be granted a hearing.

Second transient disposition. Surcharges.

The system of surcharges provided for in this Law will apply to declarations, statements and statements of payments made as from 1 February 1995, provided that it is more favourable to the person concerned than the corresponding to the rules in force at the time of filing the declaration, declaration-settlement or self-settlement.

Transitional provision third. Funny forgiveness.

The request for a reasonable waiver of penalties, made prior to the entry into force of this Law, will entitle you to your resolution in accordance with the applicable regulations at the time of the application.

First repeal provision.

1. The provisions of this Law shall be repealed as many provisions.

2. In particular, the seventh additional provision of Law 29/1991 of 16 December 1991 on the Adequation of Certain Tax Concepts to the Directives and Regulations of the European Communities is hereby repealed.

3. The specific infringements and penalties of each tribute will continue to be governed by the rules in force.

Repeal provision second.

The second paragraph of Article 4 (1) and Article 13 of Royal Decree No 2795/1980 of 12 December 1980 on the application of Law No 39/1980 of 5 July 1980 on the procedure for the Economic-administrative.

Final disposition first. Entry into force.

1. This Law shall enter into force on the day following that of its publication in the "Official Gazette of the State" and shall apply to the offences committed as from that date, as well as to the surcharges arising from it, whatever the date of the accrual of the taxes with which they are related.

2. The surcharges laid down in this Law shall apply to the income corresponding to statements-liquidations or autoliquidations, as well as to settlements arising from statements made out of time without prior notice they are submitted from the date of entry into force of the same, whatever the date of completion of the taxable facts with which they are related.

Final disposition second. Development of the Law.

1. The Government, acting on a proposal from the Minister for Economic Affairs and Finance, is authorised to make the necessary arrangements for the development and implementation of this Law.

2. Until such rules are adopted, Royal Decree 2631/1985 of 18 December 1985 on the procedure for sanctioning tax infringements, and the provisions on the content and processing of minutes collected at the Royal Decree of 18 December 1985, will continue. Decree 939/1986 of 25 April, on the approval of the General Regulations of the Inspectorate of Taxation, as soon as they do not object to this Law.

Therefore,

I command all Spaniards, individuals and authorities to keep and keep this Law.

JOHN CARLOS R.

The President of the Government,

FELIPE GONZÁLEZ MARQUEZ