Royal Decree 1684/1990, of December 20, approved the General Rules of Collection. Only four years later, it is necessary to undertake its reform, albeit in specific aspects, to accommodate the regulatory text to the new situation defined by other regulatory and organizational reforms, as well as to deal with the those aspects of the procedure which advises the experience gained during its implementation.

With regard to the impact of other legal reforms, the entry into force of Law 30/1992, of 26 November, of the Legal Regime of Public Administrations and of the Common Administrative Procedure, has assumed the acceptance of a new approach to relations between citizens and the administration inspired, to a large extent, by the need to extend and strengthen citizens ' guarantees for the fair and speedy resolution of their affairs.

Although the Law itself highlights the uniqueness of tax procedures and, in particular, tax collection, which legitimises the maintenance of its specific regulation, an effort has been made to harmonise or adapt, in general, administrative procedures to collect with the letter and in the spirit of a law whose objective is to mark the guidelines of all administrative procedures. Thus, in particular, aspects such as the effects of non-compliance with the duty of the public authorities to issue express resolution to citizens ' requests, leading to a lack of express resolution within the maximum time limit, are dealt with. (a) the suspension of the execution of the administrative acts, the procedure for the resolution of third-party third-party proceedings and the notification of acts of the collection procedure.

On the other hand, the present text includes the essential innovations that the creation of the State Administration of Tax Administration has assumed in terms of distribution of competences in the field of collection. The new organization of the Tax Administration implies the disappearance of the jurisdiction of the General Rules of Collection to give way to the scheme that derives from the creation and organization of the State Administration Agency. Tax and, in essence, it is included in Article 103 of Law 31/1990 of 27 December, of the General Budget of the State for 1991.

The amendments made to Articles 61.2 and 128 of the General Tax Law, respectively, by Law 18/1991 of 6 June of the Income Tax Law, are also reflected in the regulatory text. Natural Persons, and Law 31/1991 of 30 December, of the General Budget of the State for 1992.

In addition, certain modifications concerning other substantive matters of the General Rules of Collection are addressed, which have not been imposed by the entry into force of other rules but by the experience gathered during the first years of application of the regulatory standard.

Thus, in the matter of deferrals, the current system of guarantees is reconsidered, strengthening the guarantee, and the procedure established for the alleged failure to pay the fractionations is simplified, seeking to maintain a balance between the guarantee of the rights of the public finances and the interests of the debtor and, consequently, eliminating those procedures whose effectiveness was more doubtful but which, to a greater extent, extended administrative action.

The experience of recent years also suggests that restrictions should be imposed on the deferral of payment of certain debts which, such as withholding taxes from third parties, do not, by their very nature, justify the the existence of cash problems for their income, since they have been deducted or deducted from the payments made to those third parties.

Moreover, the procedure for the compensation of debts is developed at the request of the obligation to pay, seeking greater agility in its processing by avoiding unnecessary interference with the procedure of execution of the expenditure and, at the same time, trying to ensure its proper use, preventing it from being used as a merely delaying instrument for the payment of public-law debts.

Also, certain aspects concerning the cash embargo deposited in current accounts and impositions in the term and the embargo on securities are subject to review in an attempt to accommodate regulatory solutions to the the present accounting organization of the deposit institutions and the legal formulas used most frequently in their performance, thus overcoming the controversies raised in relation to the previous regulations.

In the same vein, a more realistic perspective is taken into consideration of the time limits envisaged for obtaining the direct award of goods whose disposal by other means has not been possible, the procedure for the administrative declaration of failed credits and the approval of the expected time limits for the collaborating entities and for those providing the cash service.

In parallel with the modification of the General Rules of Collection, reforms are also faced in other rules directly related to the collection procedure.

Thus, the amendment of the Royal Decree 2244/1979 of 7 September 1979, which regulates the use of pre-order replacement for the administrative economic, is proposed, leading to the suspension in the execution of the contested act in consonance with the provisions of the Rules of Procedure in economic and administrative complaints, by linking the suspensive effects in both proceedings.

On the other hand, pursuant to Council Directive 92/108/EEC of 14 December 1988, the Royal Decree No 1068/1988 of 16 September 1988 implementing certain Community Directives is hereby amended. on mutual assistance in the field of collection, in order to extend the scope of such assistance to excise duties.

In its virtue, on the proposal of the Minister of Economy and Finance, with the approval of the Minister for Public Administrations, according to the Council of State and after deliberation by the Council of Ministers at its meeting of the March 24, 1994,

D I S P O N G O:

CHAPTER I

Modification of certain articles of the General Rules of Collection, approved by Royal Decree 1684/1990, of 20 December

Article first. Amendment of Articles 4, 7, 8 and 9 of the Preliminary Title, General Provisions, of the General Rules of Collection, approved by Royal Decree 1684/1990 of 20 December 1990.

1. Article 4 is worded as follows:

" Article 4. Management of the State Public Finance.

1. The revenue management of the State and its autonomous bodies is attributed to the Ministry of Economy and Finance and will be carried out:

(a) In the case of state and customs tax system resources, both on a voluntary and an executive basis, by the State Tax Administration Agency.

However, in the case of fees, the voluntary collection will be carried out by the Department of the Ministry or the Autonomous Body to which they are assigned their management by their regulatory standards.

b) Dealing with other public law resources:

b.1) On a voluntary basis, by the organs of the State and its autonomous bodies, which are assigned the management of the corresponding resources.

b.2) In executive period, by the State Tax Administration Agency.

(c) The collection by the administrative procedure of the public price award, where appropriate, shall be made upon request of the agencies, services or organs of the General Administration of the State entrusted with the task. his administration, by the State Tax Administration Agency.

2. The resources of public law whose management is attributed to a public body linked to the General Administration of the State, other than those mentioned in the previous paragraph, shall be collected in a voluntary period by the services of the said entity. The collection in the executive period shall be the responsibility of the State Tax Administration Agency, once established, where appropriate, the appropriate agreement.

3. The State Tax Administration Agency shall be responsible for the collection of the public right resources of other national public administrations when such management is entrusted to it by virtue of law or by agreement.

4. The management of the own resources of the European Union and other supranational or international entities to be carried out by the Spanish State shall be carried out:

(a) On a voluntary basis, by the organs of the General Administration of the State, bodies or public entities to which it is assigned by its regulatory standards and, failing that, by the State Administration Agency Tax.

b) In executive period, by the State Tax Administration Agency.

5. The revenue management to be carried out by the Spanish State in favour of foreign States, by virtue of rules on mutual assistance between the Member States of the European Union or in the framework of conventions to avoid double taxation or of other international conventions will be carried out by the State Tax Administration Agency.

6. Likewise, the State Tax Administration Agency will carry out the actions of collaboration in the collection of other public administrations that establish the laws. Where appropriate, the Agency shall establish the procedures for carrying out such actions. "

2. Article 7 is worded as follows:

" Article 7. Management bodies.

1. The revenue management referred to in Article 4 shall be managed by the State Tax Administration Agency, under the authority of the Minister for Economic Affairs and Finance.

2. However, the voluntary collection of non-tax and non-tax public law resources not entrusted to the Agency shall be managed by the Directorate-General of the Treasury and Financial Policy of the Ministry of Economic Affairs and Hacienda. '

3. Article 8 is worded as follows:

" Article 8. Collecting bodies and collaborating entities.

1. They are organs of state collection:

(a) The administrative units of the State Agency of Tax Administration, central or peripheral, to which the organic rules of the said entity are responsible for collection.

The Minister of Economy and Finance will attribute the powers to these bodies or will enable the President of the State Tax Administration Agency to issue normative resolutions that make concrete allocation of powers.

(b) The administrative units of the Ministry of State and the State's autonomous agencies that manage the voluntary collection of public law resources.

c) The administrative units of the public entities that manage the voluntary collection of public law resources.

d) The Directorate-General of the Treasury and Financial Policy and the administrative units of the Provincial Delegations of the Ministry of Economy and Finance to manage the voluntary collection of the other resources of the Public Law.

2. They can provide the cash service to the various collection bodies of the State Tax Administration Agency, the Banks, Savings Banks and Credit Unions, which will henceforth be called deposit entities, with which the Agency so agrees.

The cash service to the other agencies or bodies of the General Administration of the State shall be provided, where appropriate, by the deposit entities with which such bodies agree and so authorize the State Agency. Tax administration in the case of the management of the resources of the state and customs tax system, or in other cases, the Directorate General of the Treasury and Financial Policy.

3. The State Tax Administration Agency may authorize deposit entities to act as collaborating entities in the collection that it is entrusted with, with the requirements and with the content referred to in Article 78.

Under the same conditions, either the State Administration of Tax Administration in the case of the management of the resources of the state and customs tax system, or in other cases, the Directorate General of the Treasury and Financial policy may also authorise deposit entities to act as collaborating entities in the collection which is not entrusted to the Agency.

4. Revenue relating to the management of State bodies other than those covered by Chapters II, III and IV of Book II of this Regulation may be made, as provided for in Article 84, in the form of restricted collection accounts. open in deposit or in boxes located on the premises of the managing body, where the State Tax Administration Agency so authorises in the case of the management of the resources of the state tax system; and In other cases, the Directorate-General of the Treasury and Financial Policy.

5. In no case shall the authorization attribute the character of the collection bodies to the deposit institutions and other collaborators. "

4. Article 9 is worded as follows:

" Article 9. Competition from the collection bodies.

1. The collection bodies of the State Agency for Tax Administration shall have the powers which, in particular, between those laid down in this Regulation and in the other legal provisions, confer on them the organic or the allocation of powers of that body.

2. The other organs of collection of the State shall have the powers conferred on them by this Regulation and the other legal provisions applicable to them, under the direction of the State Administration of Tax Administration, as regards the management of the resources of the state and customs tax system, or of the Directorate-General of the Treasury and Financial Policy in other cases. "

Article 2. Amendment of Article 20 (5) and (8), "Time of payment", of the General Recovery Regulation.

" Article 20 is worded as follows:

1. The obligation to pay will make their debts effective within the time limits set in this article.

2. The tax liabilities resulting from liquidations by the Administration shall be payable:

(a) The notified between 1 and 15 of each month, from the date of notification until the 5th day of the following month or the immediate working period thereafter.

(b) The notified between the last 16 and the last of each month, from the date of notification to the 20th day of the following month or the immediate working period thereafter.

(c) The collective and periodic notification debts, within the time limits laid down in Article 87 of this Regulation.

(d) debts whose liquidation is entrusted to customs within the time limits laid down in the rules governing them.

3. The tax debts to be paid by declaration-settlement, or self-settlement, shall be met within the time limits or dates indicated by the regulatory rules for each tax.

4. Non-tax debts shall be paid within the time limits laid down by the rules under which such debts are required. In case of non-determination of the time-limits, the provisions of the preceding paragraphs shall apply.

5. Debts not satisfied in the periods referred to in the preceding paragraphs shall be required on the basis of a prize, in accordance with the provisions of Article 97 of this Regulation, where, where appropriate, the amounts paid are to be paid into account out of time.

The income corresponding to statements of settlements or autoliquidations made out of time without prior notice will suffer the surcharges that, for such assumptions, are determined in the General Tax Law.

6. The debts to be paid by way of a timbrated effect shall be paid at the time of the taxable event, if no other period is available in its special regulation.

7. If payment deferment has been granted, the provisions of Chapter VII of this Title shall apply.

8. The suspensions agreed by the competent administrative or judicial body in respect of debts on a voluntary basis shall interrupt the time limits laid down in this Article.

Resolved the economic-administrative appeal or complaint which resulted in the suspension, if the agreement does not annul or amend the contested settlement, must be paid within the time limits laid down in paragraphs (a) and (b) of paragraph 2 of This Article shall be notified in the first or second half of the month. The administrative decision taken shall be notified to the appellant with the expression of this period in which the debt is to be met.

If the resolution gives rise to the amendment of the act or orders the action to be retrofitted, the debt resulting from the act which is to be implemented shall be entered within the time limits laid down in paragraphs (a) and (b) in paragraph 2 of this Article. The notification of the new act shall expressly indicate this period.

Notwithstanding the above paragraphs, when the execution of the act has been suspended, once the administrative route has been completed, the collection bodies shall not start or, where appropriate, shall not resume the proceedings. the award procedure until the time limit for bringing the case-administrative dispute is concluded, provided that the validity and effectiveness of the initially provided course is maintained until then. If, during that period, the person concerned communicated to that body the interposition of the appeal, with a request for suspension and an offer of caution in order to ensure the payment of the debt, the cessation of the proceedings shall be maintained as long as it retains its The guarantee provided on an administrative basis will be effective and effective. The procedure shall be resumed or suspended as a result of the decision taken by the court in the suspension. '

Article 3. Amendment to Article 27 (1) of the General Rules of Procedure.

Article 27 is worded as follows:

" 1. The payments to be made in the accounts of the Directorate-General of the Treasury and Financial Policy and of the authorized customs offices may be made by cheque, which must, in addition to the general requirements required by the commercial law, be collected, the following:

(a) Being nominative in favor of the Public Treasury and crossed to the Banco de España.

b) The name or social reason of the bookseller who will be expressed below the firm clearly.

In the case of the Customs Boxes, the check must also be conformed or certified by the bookseller.

The delivery of the check will free the debtor for the amount satisfied, when it is made effective. In that case, it shall have effect from the date on which it entered the corresponding Box.

2. In cases not covered by the preceding paragraph, the admission of cheques as a means of payment shall be governed by the rules applicable to them, and in the absence thereof, by those of that paragraph.

3. As a check is not made effective in whole or in part, after the voluntary period has elapsed, it will be issued certification of the unpaid part for its collection in the way of a prize; if the check was validly formed or certified, the entity shall be required to conform or certify it; otherwise, the debtor shall be required to do so. "

Article 4. Amendment to Article 29 (4) of the General Regulation on the collection and addition of a paragraph 6 to the same Article.

Article 29 is worded as follows:

" 1. They will be admitted for payment of debts to the Public Finance members of the Spanish historical heritage in the cases established in the laws.

2. The debtor who intends to use this means for payment of tax debts to the Public Finance, will communicate it to the corresponding Delegation of Finance within the voluntary period of income, accompanying the valuation of the goods and the report on the interests of accepting this form of payment, issued by the competent body of the Ministry of Culture or supporting them.

3. If they are not previously valued, the proceedings of the procedure will be halted as long as they are valued. In this case, the debt shall yield interest on late payment from the voluntary period to the delivery of the goods to the Administration.

4. The Director of the Collection Department of the State Tax Administration Agency is the body responsible for agreeing to accept or not accept the assets for the payment of the debt; if the agreement is negative, it will be motivated.

The decision must be taken within three months of the date on which the competent body for the processing of the payment file by means of the Spanish historical heritage has both the application and the of the person concerned as of the assessment and of the report of the Ministry of Culture referred to in paragraph 2 above. After the deadline to be resolved without notification of the decision, the parties concerned may consider the application to be dismissed in order to deduce from the alleged refusal the relevant action or to await the express decision.

The body responsible for resolving the application for compensation shall notify the applicant, within a maximum period of 10 days, of the receipt of the documents referred to in paragraph 2 above and the date on which the They have had entry to their registration, which will allow the person to know the day on which the three-month period should begin to be taken into account.

Of such an agreement, positive or negative, copies will be sent to the Ministry of Culture and the General Directorate of the State Heritage, for the purposes that they have.

The acceptance agreement shall, from the date of delivery of the goods, take effect from the payment of the debits that are covered and the discharge of the goods in the State's accounts.

5. The goods shall be delivered or made available to the Ministry of Culture. Copies of the supporting document shall be sent to the collecting body.

6. In the case of taxes transferred to the Autonomous Communities, the particulars referred to in this Article to the State and its organs shall be construed as referring to the Autonomous Communities and the corresponding organs of the Autonomous Communities. "

Article 5. Amendment of Article 36 of the General Recovery Regulation.

Article 36 is worded as follows:

" Article 36. Other mortgages and real rights in guarantee of the credits of the Public Finance.

1. In order to have the same preference as that indicated in the preceding article, for debits prior to those expressed in or for a greater amount than the same as it turns out, it may be voluntarily constituted by the debtor or be required by the Public Finance the special mortgage constitution. This mortgage shall take effect from the date on which it is entered, in accordance with Article 24 of the Mortgage Law.

2. In relation to other debts, it may be constituted voluntarily, as a guarantee in favour of the Public Finance, already in the cases of deferment and fractionation, already in the other cases provided for in the regulations that result from application, mortgage property, mortgage, property, property without displacement of the possession or any other real right of this type.

3. If the security has been constituted unilaterally, the acceptance of the guarantee shall be made by the competent body by means of an administrative document, the content of which shall be entered in the corresponding register.

Prior to this, a report may be requested from the technical or legal services on the adequacy of the guarantee.

The Public Finance, if any, will consent to the cancellation of the guarantee in the same way as established for the acceptance. "

Article 6. Amendment of certain Articles of Chapter VII, "Deferment and fractionation of payment", of Title I of Book I of the General Rules of Collection.

1. Article 48 is worded as follows:

" Article 48. Deferment and fractionation.

1. The payment of the debt, both on a voluntary and an executive basis, may be deferred or split upon request of the obligors, when their economic-financial situation, discretionally appreciated by the Administration, prevents them from transiently. to pay for their debts.

2. The payment fractionation shall be governed by the rules applicable to the non-regulated in particular as a means of deferment.

3. The amounts for which the payment is deferred, excluding, where appropriate, the award surcharge, shall bear the interest for late payment referred to in Articles 58.2.b) of the General Tax Act and 36 of the General Budget Law, in the case of debts Tax or non-tax respectively.

4. The consequences in the event of non-payment, due to their due date, of deferred or split amounts shall be those laid down in Article 57 of this Regulation.

5. In the case of deferment covered by Community legislation, the provisions of this Chapter shall apply. "

2. Article 49 is worded as follows:

" Article 49. Deferred debts.

1. All tax and other debts of public law, the ownership of which corresponds to the public finances, shall be deferred, except for those referred to in the following paragraphs.

2. As a general rule, debts relating to amounts withheld or due to be withheld from third parties and, in particular, those arising from withholding tax on the income of the physical and social persons may not be deferred. Corporation tax.

Exceptionally, deferrals may be granted for the payment of those debts where the circumstances referred to in Article 53 (1) of this Regulation are given.

3. In no case shall the debts of which the levy be charged be deferred. '

3. Article 50 is worded as follows:

" Article 50. Competition.

1. Requests for deferment of debts whose management is carried out by the State Tax Administration Agency shall be processed and resolved by the State's organs.

The Minister for Economic Affairs and Finance will attribute the powers to these bodies to be deferred or will enable the President of the Agency to issue regulatory resolutions on the specific allocation of powers.

2. Applications for deferrals made during the voluntary period for the payment of debts arising from the State or customs tax system, the management of which is entrusted to an organ of the General Administration of the State or Autonomous body, shall be dealt with and resolved by the State Agency for Tax Administration, except that, expressly and specifically, the rules governing those resources reserve to the aforementioned bodies the management of the deferral in period voluntary.

3. Requests for the postponement of other public law resources will be processed and resolved by the Directorate General of the Treasury and Financial Policy or the provincial delegations of the Ministry of Economy and Finance, according to the the distribution of powers carried out by the Minister for Economic Affairs and Finance, unless the rules governing such revenue confer such competence on other bodies. "

4. Article 51 is worded as follows:

" Article 51. Request.

1. Requests for adjournment shall be addressed to the competent body for processing within the following time limits:

(a) Deures which are in a voluntary period of collection or presentation of the corresponding self-payments or statements-settlements: within the time limit set for the entry into Article 20 (2) and (3) of this Regulation.

(b) Debts on an executive basis: at any time prior to the agreement on the disposal of the foreclosed goods.

2. The request for deferral shall necessarily contain the following data:

(a) Name, name, social reason or denomination, tax identification number and tax address of the applicant and, where applicable, the person representing the applicant. The preferred means and the place indicated for the purpose of notification shall also be identified.

(b) Identification of the debt whose deferral is requested, indicating at least the amount, concept and date of completion of the voluntary income period.

c) Causes that motivate the deferral request.

d) Strokes and other conditions for the deferral requested.

(e) the guarantee offered, in accordance with the provisions of the following Article and without prejudice to Article 53 of this Regulation;

f) Place, date and signature of the applicant.

3. The request for deferral shall be accompanied by:

(a) The official model of self-settlement or declaration-settlement, duly completed, in the case of debts whose regulatory regulations so require.

(b) irrevocable commitment of the solidarity guarantee referred to in Article 52 (1).

c) Where appropriate, documents that credit the representation.

(d) The applicant may accompany the other documents or supporting documents which he considers appropriate in support of his request.

4. Where the admission of a guarantee is requested which does not consist of a credit institution or a mutual guarantee company, instead of the amount referred to in subparagraph (b) of the preceding paragraph, the following shall be added together with the request for deferral: documentation:

(a) Responsible statement and report of the impossibility of obtaining such an endorsement, in which it consists of the steps taken in this respect, duly documented.

b) Valuation of the goods offered by guarantee, carried out by specialized and independent companies or professionals.

c) Balance and report results of the last financial year and audit report, if any.

5. Where a total or partial guarantee waiver is requested, rather than referred to in subparagraph (b) of paragraph 3, the following documentation shall be provided together with the request for deferral:

(a) A responsible declaration stating that there is no property or no other than those offered under warranty.

b) Balance sheet and results of the last three years and audit report, if any.

(c) Feasibility plan and any other information with economic-financial-heritage significance that is considered relevant and which justifies the possibility of fulfilling the requested deferral.

6. Where the application is submitted on a voluntary basis, if at the end of that period the application is pending, no evidence shall be issued.

When it is submitted in an executive period, without prejudice to the non-suspension of the procedure, the actions of the disposal of the seized goods may be brought to a standstill until the resolution of the postponement.

7. If the application does not meet the requirements or the documents referred to in this Article are not accompanied, the competent body for the processing of the deferral shall require the applicant to submit, within 10 days, the absence or accompany the required documents, indicating that if they do not do so, they will have to withdraw from their application, filing without further processing the same.

In particular, if the application has been submitted within the voluntary period for the debt entry, it shall be warned that if the statutory period of entry has elapsed at the end of the period referred to in the paragraph In the absence of any payment or any of the documents requested, the claim shall be required on the basis of the award, with the corresponding surcharges and interest.

8. If, after a deferral has been granted, the debtor requests an amendment to his conditions, the request shall in no case have the effects provided for in paragraph 6 above. The jurisdiction to deal with and resolve these grisable requests shall be determined by application of the rules laid down for applications for deferment. "

5. Article 52 is worded as follows:

" Article 52. Guarantees.

1. As a general rule, the applicant shall provide guarantee in the form of a solidarity guarantee of a credit institution or a mutual guarantee company, accompanied by the request for the corresponding express and irrevocable commitment of the entity to formalize the required if the requested deferral is granted.

2. Where it is justified that it is not possible to obtain such an endorsement, or that the viability of an undertaking is seriously compromised, the competent body may accept one of the following guarantees:

a) Real estate mortgage.

b) Mortgage mortgage.

c) Prenda with or without scrolling.

d) Personal and solidarity trust.

e) Any other that is considered sufficient.

If the applicant's justification for the provision of a guarantee other than endorsement is not considered sufficient, the processing body shall put it in its knowledge, giving it a period of ten days for compliance. of the provisions of paragraph 1, with a warning that, if it does not do so, the rejection of the application shall be proposed.

3. No guarantee shall be required where the applicant is a public administration.

4. The security shall cover the amount of the principal and the interest on late payment, plus 25 per 100 of the sum of the two items.

5. In the case of fractionations, partial guarantees may be provided for each of the periods, with the consequences indicated in Article 57.3. In this case, each guarantee shall cover the fraction concerned, interest on late payment and 25 per 100 of both items.

6. The security lodged by endorsement shall be on the basis of a term of more than six months at the end of the period or time-limits.

7. The security shall be provided within 30 days of the notification of the concession agreement, which shall be conditional upon its benefit. This period may be extended by the body competent to accept the guarantees, where the existence of reasons for its formalisation within that period is justified.

8. After these deadlines without formalising the guarantee, the concession agreement will be without effect.

In such a case, the debt to its interest and the award surcharge will be immediately required by the route of the award, provided that the statutory period of entry has been completed. If the deferral has been requested in the executive period, the award procedure shall be continued.

9. The economic and legal sufficiency of the guarantees will be appreciated by the competent bodies for the processing of the deferral.

When such an assessment presents particular complexity, it may be requested to report other technical services of the Administration or to contract external services. The competent body for dealing with the deferral may also request a report from the relevant legal services on the legal adequacy of the security offered.

10. The acceptance of the guarantee is the responsibility of the body to be resolved on the requested deferral. Such acceptance shall be made by means of an administrative document which, where appropriate, shall be sent to the persons responsible for the public registers concerned, in order to make their content available.

11. The guarantees shall be released after the full payment of the guaranteed debt, including, where applicable, accrued interest. Each partial guarantee may be released when the debt is satisfied by the guarantee. "

6. Article 53 is worded as follows:

" Article 53. Waiver of guarantees.

1. The competent body may dispense in whole or in part from the provision of the guarantees required where the debtor lacks sufficient means to guarantee the debt and the execution of his assets could affect the maintenance of the capacity In the case of the Commission, the Commission has taken the view that the Commission has not yet been able to take the necessary measures.

2. The resolution may lay down the conditions which are deemed appropriate to ensure effective payment within the shortest time limit and to ensure the preference of deferred debt, as well as the correct fulfilment of the other obligations. The applicant's tax.

3. Granted the deferral with a guarantee waiver, the beneficiary shall be obliged during the period to which he extends to communicate to the competent body for the collection of the deferred debts any economic or financial variation which to guarantee the debt. In such a case, or where the Administration is aware of the change in those circumstances, the security shall be lodged.

In particular, if during the period of the deferral the benefits were distributed, the corresponding guarantee for the payment of the outstanding obligations with the Public Finance will be constituted.

4. The competent body for the collection of deferred debts shall monitor compliance with the obligations and conditions laid down by audit or other procedures appropriate to that end.

5. No guarantee shall be required where the amount of the debts the deferral of which is requested is lower than the amount which, by ministerial order, the Minister for Economic Affairs and Finance has established. "

7. Article 54 is worded as follows:

" Article 54. Processing.

1. The competent authority for the processing shall examine and assess the lack of liquidity and the capacity to generate resources for the purposes of Article 48 (1) and, in the event of a request for a guarantee waiver, verify the concurrency of the the precise conditions for obtaining it.

The above formalities, including, where appropriate, the assessment of the adequacy and suitability of the guarantees, those applications whose resolution falls within the competence of other bodies shall be forwarded to them with a report and motion for a resolution.

2. Exceptionally, once the lack of liquidity has been established, where the competent body for the processing considers that the determination and valuation of the guarantee may be delayed, it may set an interim payment schedule until the decision of the the request for postponement.

3. Where a request for a postponement is lodged in a voluntary period without compliance with the provisions of Article 52 (1), the body responsible for its decision, on a proposal from the body which is dealing with the matter, shall be terminated. The Commission may take the provisional measures it considers appropriate to ensure the recovery of the debt during the processing of the procedure. To this end, the prudential withholding of payments which the State is required to make to the debtor or the freezing of the preventive assets of the debtor may be ordered, inter alia, in the relevant public registers. '

8. Article 55 is worded as follows:

" Article 55. Resolution.

1. Decisions granting payment deferrals shall specify the time limits and other conditions for payment deferrals. The resolution may indicate time-limits and conditions other than those requested.

In any case, the expiration of the deadlines must coincide with the 5 or 20 days of the month. Where the deferral includes several debts, the time limits and amounts affecting each of the debts shall be individually identified.

2. The resolution may lay down the conditions deemed appropriate to ensure effective payment within the shortest time limit and to ensure the preference of deferred debt, as well as the correct fulfilment of the tax obligations. of the applicant.

Where appropriate, the competent body for the collection of deferred debts shall monitor compliance with the obligations and conditions laid down by audit or other procedures appropriate to that end.

3. If the decision is an estimate, the applicant shall be notified of the effects of the failure to constitute the guarantee or in the event of non-payment and the calculation of the interest. 4. If the decision is a refusal and the deferral of the voluntary period has been requested, the applicant shall be warned that the debt must be paid before the end of the statutory period of entry, if this is not yet or within the time limits laid down in Article 108 of this Regulation together with the interest accrued up to the date of the decision rejecting the decision, if that decision had elapsed.

If the decision were to be denied and the postponement was requested in the executive period, the applicant shall be warned that the award procedure continues.

5. The decision shall be taken within seven months from the day on which the request for postponement was made to the register of the administrative body responsible for processing.

Expiry of that period without a decision to be taken, the application in the form and with the effects provided for in Articles 43 and 44 of Law No 30/1992 of 26 November 1992 of the Legal Regime of the Public administrations and the Common Administrative Procedure. However, if the decision is liable to be appealed on an economic and administrative basis, after that time limit, the parties concerned may consider the request to deduct from the alleged refusal to be rejected. recourse or wait for the express resolution. "

9. Article 57 is worded as follows:

" Article 57. Procedure in case of non-payment.

1. In the case of deferrals, if the payment is not due, the payment shall be made as follows:

(a) If the deferral was requested on a voluntary basis, the deferred debt and accrued interest shall be required by the way of aaward, with the corresponding award surcharge. If the payment is not made, the security shall be executed to satisfy the abovementioned amounts. In case of non-existence or insufficiency of this, the procedure of aaward for the performance of the outstanding debit will be followed.

(b) If the deferral has been requested in the executive period, the guarantee shall be executed and in the event of non-existence or insufficiency of the guarantee, the award procedure shall be continued.

2. In the payment instalments granted, if the maturity of one of the instalments is not paid, the payment shall be carried out as follows:

(a) If the fractionation was requested on a voluntary basis, for the unpaid fraction and its accrued interest, it will be issued certification of discovery for its charge by way of award with the corresponding surcharge. If such certification is not paid within the time limits laid down for the entry into the executive period, the remaining fractions, which shall be required by the award procedure, shall be deemed to be due, with the guarantee and other means of enforcement.

(b) If the fractionation was requested in the executive period, the award procedure for the levy of the entire split debt outstanding shall be continued. If there is a guarantee, they shall be implemented first.

(c) Where, as a consequence of the foregoing, the outstanding maturity of the outstanding fractions occurs, the interest corresponding to them, previously calculated on the terms granted, shall be cancelled and shall settle in the cases and form laid down in Article 109 of this Regulation.

3. In the case of instalments of payment in which partial and independent guarantees have been lodged for each of the periods, in the form provided for in Article 52 (5) above, or the guarantee in the form of a guarantee referred to in paragraph 1 of the The same Article shall proceed as follows:

(a) Where the fractionation has been requested on a voluntary basis, failure to comply with the payment of a fraction shall determine the requirement for the award path exclusively of that fraction and its interest on late payment, with the corresponding to the corresponding award, proceeding to execute the respective guarantee.

(b) Where the fractionation has been applied for in the executive period, the guarantee corresponding to the unpaid fraction plus the interest on late payment shall be immediately executed.

c) In both cases, the remainder of the fractionation will remain in the terms in which it was granted.

4. The implementation of the guarantees referred to in this Article shall be carried out in accordance with the procedure laid down in Article 111 of this Regulation.

The liquid amount obtained will be applied to the payment of outstanding debt, including costs and interest on late payment.

The remaining part shall be made available to the guarantor or to the one who corresponds, once settled and satisfied all the interest on arrears accrued. "

Item seventh. Amendment of Article 67 of the General Recovery Regulation.

Article 67 is worded as follows:

" Article 67. Compensation at the request of the payment.

1. The debtor who requires the compensation shall direct the body of the State Tax Administration Agency competent for processing, which shall contain the following requirements:

(a) First and last names, social reason or denomination, tax domicile and tax identification number of the person liable for payment and, where applicable, the person representing him. The preferred means or the place indicated for the purpose of notification shall be identified.

(b) Identification of the debt for which the compensation is requested, indicating at least the amount, concept and maturity date of the voluntary income period.

(c) Identification of the credit recognised by the Public Finance, in favour of the applicant, whose compensation is offered, indicating at least its amount, concept and managing body.

(d) Statement of the failure to transmit or give credit.

e) Place, date and signature of the applicant.

2. The application for compensation shall be accompanied by the following documents:

(a) If the tax liability for which the compensation is requested has been determined by self-settlement, a duly completed official declaration-settlement or self-settlement model, which the taxable person or holder must to submit in accordance with the provisions of the tax rules.

(b) Certificate of the accounting office of the Department, centre or body of the expenditure or payment institution, reflecting the existence of the recognised credit, pending payment, and the suspension, at the request of the person concerned, of the formalities for their payment as long as the resolution of the compensation procedure is not communicated.

The Ministry of Economy and Finance will be able to make the necessary provisions to normalize the aforementioned administrative certifications.

If the credit offered in compensation derives from an undue income for any tax, instead of the previous certification, a copy of the act, resolution or firm judgment is accompanied by the credit and written declaration of the applicant that such act is not used.

3. Where the request for compensation is submitted on a voluntary basis, if at the end of that period the application is pending, no evidence of discovery shall be issued.

When it is submitted in an executive period, without prejudice to the non-suspension of the procedure, the actions of the disposal of the goods seized until the resolution of the application may be brought to a standstill.

4. If the application does not meet the requirements or the documents referred to in this Article are not accompanied, the competent body for the processing of the procedure shall require the applicant to remedy the absence within 10 days or accompany the required documents, indicating that if they do not do so, they will have to withdraw from their application, filing without further processing the same.

In particular, if the application has been submitted within the voluntary period for the debt entry, it shall be warned that if the statutory period of entry has elapsed at the end of the period referred to in the paragraph In the absence of any payment or any of the documents, the debt shall be required by the route of the award, with the corresponding surcharges and interest.

5. The body responsible for resolving the dispute shall agree to the compensation when the conditions laid down in general in the tax and civil law or, where applicable, in the applicable legislation are met.

If the compensation is refused and the compensation has been requested on a voluntary basis, in the notification of the agreement, which must be reasoned, the applicant shall be warned that the debt must be paid, together with the interest accrued. until the date of the decision, within the time limit laid down in Article 108 of this Regulation. After that period, if the income is not produced, the outstanding debt will be required by the award path.

If the compensation has been requested in the executive period and is denied, the award procedure will continue.

6. Where the minutes documenting the results of the same conduct of verification and investigation of the tax situation result in the settlement of a separate sign concerning the same taxable person or holder, the competent body of the Agency State of Tax Administration, on its own initiative or at the request of the person concerned shall agree to the compensation of debts and claims up to

where they reach those. The agreed compensation shall not prejudice the granting of deferrals or fractionations of the tax liability, if any, remaining.

7. The decision, in the procedures laid down in this Article, must be adopted within six months from the day on which the application was made into the records of the administrative body responsible for processing.

Expiry of that period without a decision to be taken, the application in the form and with the effects provided for in Articles 43 and 44 of Law No 30/1992 of 26 November 1992 of the Legal Regime of the Public administrations and the Common Administrative Procedure. However, if the decision is liable to be appealed on an economic and administrative basis, after that time limit, the parties concerned may consider the request to deduct from the alleged refusal to be rejected. recourse or wait for the express resolution. "

Article 8. Amendment of certain articles of Section 3. "Revenue through collaborating entities in the collection" of Chapter III of Book II of the General Rules of Collection.

1. Article 78 of the General Recovery Regulation is worded as follows:

" Article 78. Authorisation.

1. The service of collaboration in the management of the public finances may be provided by the deposit institutions authorized by the Ministry of Economy and Finance. The provision of the service shall not be paid.

2. Entities that wish to act as collaborators will request authorization from the Department of Collection of the State Administration of Tax Administration, to which they will accompany memory of the possibility to collect in computer support the information of the operations to be carried out as contributors.

In order to properly assess the appropriateness of granting the requested authorization, the Collection Department may consider data that is accredence to the solvency of the entity and its possible contribution to the service of collaboration in the collection. To this end, it may collect any reports it deems appropriate.

The Collection Department may or may not accept the request and determine the manner and conditions of service delivery. If the agreement is denied, it will be motivated.

The agreement will be notified to the requesting entity. In addition, if the agreement is granted, it should be brought to the attention of the Delegates of the State Tax Administration Agency and published in the "Official State Gazette".

The resolution should be adopted within three months. After that period of time without a decision, the application, in the form and with the effects provided for in Articles 43 and 44 of Law 30/1992, of 26 November, of the Legal Regime of the Public Administrations, may be understood. and the Common Administrative Procedure.

3. Prior to the initiation of the service, the requesting entities shall communicate to the Department of Collection and to each Delegation of the State Administration of Tax Administration in whose territory the entity has offices Following ends:

a) Relation of all your offices, your address and bank key.

b) Date or dates of commencement of the benefit, which may in no case exceed two months, computed from the day of their grant.

In addition, the collaborating entity must inform the Department of Collection and the Delegations of the State Administration of Tax Administration any variation concerning high and low in the operativity of its offices and changes of denomination to which it is subjected.

4. The entity that owns several establishments with authorized accounts within the territorial scope of the Delegation of the State Tax Administration Agency shall designate one of them to relate to the same.

5. The delegations of the State Tax Administration Agency shall carry out the monitoring and monitoring of the activities of the collaborating entities.

To this end, the Director of the Department of Collection or the Delegate of the State Administration of Tax Administration on the proposal of the Head of the Office of Revenue, will be able to order the practice of checks on these entities.

The verifications shall be exclusively related to their performance as collaborating entities, and may be carried out at the offices of the entity or at the premises of the Delegation and Administrations of the State Administration Agency. Tax.

The actions may refer to the examination of the documentation relating to specific operations or to extend to the collaboration of these entities or their offices for a specified period of time.

For the purposes of the verification, the entities shall make available to the designated officials for the purpose all the documentation that they request in relation to the performance of the entity in their condition of In particular, it is a contributor and, in particular, extracts from restricted current accounts, income documents and evidence of income in the accounts of the Treasury in the Banco de España. They shall also allow access to the institution's computer records with respect to the operations carried out in their capacity as a contributor.

6. Without prejudice to the liability that may arise in each case, the Department of Collection may temporarily suspend or revoke the authorization granted to the deposit entities to act as collaborators in the collection, to temporarily or definitively restrict the territorial scope of its action, or to exclude from the provision of the collaboration service to any of its offices, if the obligations laid down in this Regulation are not met by those entities. and other rules applicable to the service, the obligations of the Finance Public or tax rules in general.

In particular, the Department of Collection may make use of the powers referred to in the preceding paragraph, when any of the following circumstances arise:

(a) Repeated Submission of the documentation that as a contributing entity should contribute to the Delegations of the State Administration of Tax Administration outside the established deadlines, incompletely or with serious deficiencies; manipulation of the data contained in such documentation, in which the entity must be kept or in which it must deliver to the taxpayers.

(b) Failure to comply with the obligations of such entities to provide or declare any data, reports, or background with tax transcendence to which the General Tax Law and other provisions require applicable to the effect.

c) Collaboration or consent in the lifting of embargoed goods.

(d) Resistance, refusal or obstruction to the performance of the organs and agents of collection.

e) Not to make daily the income of the amounts collected in the restricted account of the Delegation of the State Administration of Tax Administration; not to effect or to make with delay the income of the amounts collected in the case of the Treasury in the Banco de España, where a serious injury has been caused to the Public Finance or to a particular person.

(f) Innutility of the authorization, manifested by the zero or low volume of the income realized through the entity. "

2. Article 79 (3) is hereby worded as

:

" 3. However, the following operations may not be accepted by the collaborating entities:

(a) The revenue referred to in Article 76 of this Regulation.

(b) Income corresponding to statements-settlements and income documents, in respect of which the Ministry of Economy and Finance has established that they must be presented in the collaborating entities with a label (a) to be added to the terms of the information provided by the Member State in question. '

3. Paragraph 7 (c) of Article 80 (7) of the General Recovery Regulation shall be deleted.

Article ninth. Amendment to Article 84 (2) of the General Tax Collection Regulation on "Revenue in other organs of the State Administration".

Article 84 (2) is worded as follows:

" 2. Revenue may be made on restricted collection accounts opened in deposit institutions where, on a proposal from the managing body, it is authorised in the form provided for in Article 8 (4).

Such a procedure shall be authorised where its need is sufficiently justified for reasons of better provision of the service, the custody of funds or the like. The authorization shall be individualized and shall determine the conditions of use of the said account.

The cancellation of such accounts shall be agreed by the competent bodies for authorization where, on the initiative of the managing body or its own, it is established that the reasons for opening or not complying with the conditions imposed for their use. '

Article 10. Amendment of Article 97 (3), "Initiation of the executive period and the award procedure", of the General Rules of Collection.

Article 97 is worded as follows:

" 1. The executive period and the administrative procedure for the award are initiated, for the previously notified settlements, not entered on their due date, the day after the expiration of the period of voluntary period.

2. In the case of claims to be entered by declaration-settlement or self-settlement, where they have been submitted in time without making the corresponding income in whole or in part, those periods and procedures are initiated for the non-paid debt the day following the expiry of the period or time limits for the voluntary period.

3. Where the tax authorities do not make the payment of the debts at the time of the filing of the declarations-settlements or extemporities, without expressly requesting the payment deferment or fractionation, they shall be required to immediately on the way to a prize with the surcharges that, for such assumptions, are determined in the General Tax Law.

If deferment or fractionation is requested, the provisions of the second subparagraph of Article 20 (5) of this Regulation shall apply and the interest on delay arising from such deferral shall be settled. fractionation, without prejudice to the fact that, where appropriate, the debt must subsequently be required by the award procedure with all its consequences.

4. In any event, the total or partial revenue made by means of a declaration-settlement or self-settlement shall be applicable to the provisions of Article 20 (5) of this Regulation. "

Item 11th. Amendment of Article 100 (2), "Recorder of Aaward", of the General Regulation of Collection.

Article 100 is worded as follows:

" 1. The maturity of the voluntary period of time determines the enforceability of the award surcharge.

2. The surcharge shall be 20 per 100 of the amount of the debt. It shall be wound up by the collecting body in the executive title and notified to the debtor.

When the debt has been entered into an executive period prior to the notification to the debtor of the award providence, the aaward surcharge will be settled and notified by the collection bodies for income within the time limits. referred to in Article 108.

The surcharges referred to in the first subparagraph of Article 97 (3) shall also be settled by the collecting bodies in the executive title and notified to the debtor.

3. The award surcharge shall be returned, where in the proceedings the debits and the settlement which gave rise to the same were effected, without prejudice to the provisions of Article 94 of this Regulation.

For such purposes, the liquidation shall not be deemed to have been cancelled when the amenable waiver of penalties is agreed, in which case the award surcharge shall not be returned. '

Article twelfth. Amendment of Article 103 of the General Recovery Regulation.

Article 103 is worded as follows:

" Article 103. Practice of notifications.

1. Any notification shall contain the following data:

(a) Full text of the act, indicating whether or not it is final on the administrative route.

(b) Resources against the same source, organs to which they may be brought and the time limit for their interposition.

2. Where the initiation of the award procedure is notified, in the manner referred to in Article 106 (4), the following shall be recorded in addition to the data referred to:

(a) Deadline and place of entry and warning that, if there is no entry into these deadlines, the embargo on the goods or the execution of the existing guarantees shall be carried out without further delay.

b) Warning on the settlement of interest for late payment and the cost of the proceedings.

c) Possibility to request payment deferral.

(d) Warning on the non-suspension of the procedure, but on the cases and conditions provided for in Article 101 of this Regulation.

3. The notification must be made within 10 days of the date on which the act has been delivered and shall be carried out in accordance with Articles 59 to 61 of Law No 30/1992 of 26 November 1992 on the legal framework of the Public administrations and the Common Administrative Procedure.

Where personal notification has not been possible and, as a consequence, the notification must be made by means of notices, the debtor shall be warned to appear, on its own or by means of a representative, in the the executive file that follows. After eight days from the publication of the notice in the corresponding "Official Gazette" without personating the person concerned, he shall be notified of all successive steps, until the completion of the procedure, without damage to the right to appear.

4. Where appropriate, it shall be in accordance with the provisions of the notification of tax settlements in Articles 124 and 125 of the General Tax Law. '

Article 13th. Amendment of Article 109 (1), "Interest of delay", of the General Rules of Collection.

Article 109 (1) is worded as follows:

" 1. The amounts due shall bear interest for late payment from the day following the maturity of the debt on a voluntary basis up to the date of its entry.

Where, without a suspension, deferral or fractionation, a debt is satisfied before the end of the period laid down in Article 108, the interest on arrears due from the start of the procedure shall not be required. aprize. "

Article 14. Addition of a new paragraph 6 to Article 111, "Enforcement of Guarantees", of the General Recovery Regulation.

A paragraph 6 is added to Article 111 with the following wording:

" 6. The execution of the mortgages and other real rights constituted as a guarantee of the credits of the Public Finance will be carried out by the competent collection bodies through the administrative procedure of the award, without the need to carry out However, the following is a

When the administrative execution is initiated, the collection body will communicate, by means of a duplicate order, the order of execution to the Registrar of the Property, in order to free and refer the corresponding certification of domain and charges, with the content and effects set out in Rule 131 of the Mortgage Law.

The collection body shall make the notifications provided for in Rule 5. of that Article to persons who are certified.

Where appropriate, the type for the auction or contest may be fixed in accordance with the rules of Article 139 of this Regulation and irrespective of the price at which the property has been priced at the time of the mortgage. "

Item 15th. Amendment to Article 113 (5) and Article 118 (3) of the Recovery Regulation.

1. Article 113 (5) is worded as follows:

" 5. Collection bodies and agents may require directly from the persons and entities required for such information, with the exception of the fact that they relate to the movement of accounts and other active and passive operations of the institutions. Banks, Savings Banks and any natural or legal persons are engaged in the banking or credit traffic, in which case the prior authorization of the Director of the Department of Collection or, where appropriate, the Delegate of the State Agency will be necessary. Tax Administration. "

2. Article 118 (3) is worded as follows:

" 3. Where the investigation concerns movements of accounts of all kinds, it shall be authorized by the Director of the Department of Collection or by the Delegate of the State Administration of Tax Administration. "

Article sixteenth. Amendment of Article 120, "Embargo of money in open accounts in deposit entities", of the General Collection Regulation.

Article 120 is worded as follows:

" Article 120. Money embargo on open accounts in deposit entities.

1. Where the Administration is aware of the existence of at least one open account or deposit in an office of a deposit institution, the freezing of the money shall be carried out by means of an embargo which shall include all possible balances of the deposit. the debtor in that office, whether or not known to the Administration, the identifying data for each account, up to the amount of the unpaid debt on a voluntary basis plus the surcharge, interest and, where appropriate, the costs produced.

2. The form, means, place and other circumstances relating to the notification of the due diligence of the institution to the deposit institution, as well as the maximum period for the retention of the funds, may be agreed on a general basis, between the Acting Administration and the credit institution concerned.

3. In the absence of the agreement referred to in the preceding paragraph, the due diligence shall be made in the office where the account is opened, to the persons responsible for the account, who shall immediately carry out the withholding of the amount there is sufficient balance at that time, or the total of the balances in another case.

Embargo diligence may also be reported in any of the following locations:

(a) In the office designated by the depositary institution to relate to the Delegation of the State Tax Administration Agency, as provided for in Article 78 (4), when the entity has been (a) to cooperate in the management of the collection and the embargo on open accounts or deposits in an office belonging to that territorial area.

b) At the entity's tax or social address.

In these cases, where the embargo is to be placed on goods or rights whose management or deposit is not located at the place where the due diligence is notified, the retention of the funds shall be carried out in a manner immediate or, if this is not possible, within the shortest time allowed for the characteristics of the internal or accounting information systems of the institution. That period, which shall not exceed five days, shall be communicated to the board.

4. Where the money is deposited in accounts in the name of several holders, only the part corresponding to the debtor holder shall be seized from the Public Finance. For these purposes:

(a) If the accounts are of indistinct ownership with active solidarity against the depositary, usually referred to as indistinct accounts, the embargo may reach the part of the balance corresponding to the debtor in accordance with a rule division of the same in equal parts between the account holders, unless otherwise specified in the terms of the contract or a material ownership of the different funds is proved.

(b) If the accounts are jointly owned, the balance shall be presumed to be divided in equal parts, unless otherwise provided in the terms of the contract or a material ownership of the funds is proved different.

5. If the deposit is made up of accounts denominated in time, the embargo shall be effected immediately, without prejudice to the provisions of the second subparagraph of paragraph 8 below.

6. Once the embargo is practised, the debtor will be notified.

7. Without prejudice to the general provisions of Article 177 of this Regulation, if the debtor proves that the seizure of any of the goods referred to in Article 114 has taken place, the collecting body shall order the immediate lifting of the entry or refund of the quantities entered.

In particular, it will be acted in this way if the debtor proves that the embargo has been made on wages, pensions or equivalents exceeding the limits set by Articles 1,449 and 1,451 of the Civil Procedure Act.

8. The amount of the amounts withheld shall be entered in the Treasury's restricted accounts, after 20 calendar days from the date of the entry without having received the corresponding office or entity communication to the contrary. organ of collection.

If these are term accounts, the income must be made on the date indicated in the preceding paragraph or the day after the end of the period, whichever is later. However, if the depositor has the power to dispose of the deposited money in advance, when notifying the due diligence, the debtor shall be warned of the possibility of making use of such a faculty in relation to the deposit institution, as the conditions which have been laid down, in which case the entry into the Treasury shall take place on the day following the cancellation. '

Article seventeenth. Amendment of paragraphs (a) and (c) of Article 121 (1), "Embargo on marketable securities", of the General Regulation on Collection.

1. Article 121 (1) (a) is read as follows:

" (a) The embargo shall be effected by the filing of the due diligence on the entity. The diligence shall include the securities known to the Administration and the others of the debtor who are deposited or credited to the institution, up to the amount which, in the judgment of the collection body, covers the debt.

Diligence will specify the values that, known to the Administration, must be foreclosed, specifying, where appropriate, the maximum number of additional homogeneous titles that, if any, must be locked to cover the amount of the debt. '

2. Article 121 (1) (c) is read as follows:

" (c) In the case of discordance or insufficiency, the entity shall, in the same act as the agent, give the agent the ratio of the securities to the data that allow its valuation. The agent will then inform the entity of the values that are definitively taken on board and those that are released.

In particular, if the securities initially specified in the embargo diligence are not sufficient to cover that amount, the collection organ shall, in accordance with the information provided by the entity in that time and in accordance with a preliminary assessment, determine the maximum number of additional securities to be taken to cover the amount of the debt. '

Article eighteenth. Amendment of Article 148 (2) and (4), "Development of the auction", of the General Rules of Collection.

1. Article 148 (2) is worded as follows:

" 2. The Bureau shall be composed of the President, the Registrar and one or more vowels, appointed among officials in the form established in accordance with the provisions of Article 8 (1) (a). "

2. Section 4.4 of Article 148 is worded as follows:

" 4.4 When the debt was not covered and the goods are left unallocated, the Bureau will announce the initiation of the direct award procedure, which will be carried out within the six-month period, to be counted from that date. time, in accordance with the procedure laid down in Article 150 of this Regulation. "

Article nineteenth. Amendment to Article 150 (2), "Sale by direct management and award" of the General Recovery Regulation.

Article 150 (2) is worded as follows:

" 2. The collection unit shall, within six months, carry out the procedures leading to the direct award of the goods in the best economic conditions, using the means which it considers to be more agile and effective. "

Article 20. Amendment of Article 164 of the General Recovery Regulation.

Article 164 is worded as follows:

" Article 164. Bad credit statement.

1. Once established in the course of the award procedure, the insolvency of the principal debtors and those responsible for solidarity will be declared failed by the collection body.

For these purposes, those debtors in respect of which the existence of embargable or realisable goods or rights are ignored shall be considered insolvent. It shall be estimated that there are no goods or rights that are embargable when the debtor's own have not been awarded to the State in accordance with the provisions of Title II of this Book.

2. Once the principal debtors and the solidary officers have been declared failed, the existence of subsidiary officers will be investigated.

If there are no subsidiary managers, or if these are unsuccessful, the credit will be declared non-performing by the collection body.

3. Without prejudice to Article 41 (3) of the recast text of the General Budget Law, the management centre for the collection of revenue, taking into account efficiency criteria in the use of available resources, may determine the specific actions to be taken into account for the purpose of justifying the administrative declaration of bad credit. Where appropriate, criteria such as the amount, origin or nature of the debts concerned shall be taken into consideration. '

Article twenty first. Amendment of Articles 172, 174 and 175 of Title VI, "Tercerias", of Book III of the General Rules of Collection.

1. Article 172 is worded as follows:

" Article 172. Competition.

The jurisdiction for the resolution of the third parties corresponds to the body of the State Agency of Tax Administration that determines its rules for the allocation of powers. "

2. Article 174 is worded as follows:

" Article 174. Presentation and processing.

1. The third-party complaint shall be made in writing, accompanied by the original documents in which the third party acts his right and copies thereof if he wishes to be returned to him. The letter shall be addressed to the holder of the body of the State Tax Administration Agency which is dealing with the award procedure.

2. Received the letter, will join the prize file, will qualify the terceria as domain or best right and will suspend or pursue the procedure on the controversial goods, as provided in the previous article.

3. Within 15 days of its interposition, the document shall be forwarded, together with the documentation provided and the award dossier, to the body responsible for its resolution.

4. The body responsible for resolving the matter shall obtain a report from the corresponding State Legal Service, which shall issue it within 15 days, proposing the decision it considers to be in law. The application for a report shall be accompanied by all the documents in the award file at its disposal. '

3. Article 175 is worded as follows:

" Article 175. Resolution.

1. The third-party complaint shall be settled within the maximum period of three months from the day on which the document in which it is promoted has entered the register of the administrative body responsible for processing.

2. If, within three months, the decision is not notified, the complaint may be deemed to be dismissed for the purpose of making the corresponding legal claim.

3. Without prejudice to the provisions of the previous paragraph, where the action before the Civil Courts is expressed, it shall be promoted within a period of 15 days from the date of its notification.

4. If, after 10 days after the end of the period of time, the interposition of the court case is not documented, the procedures for the award procedure which have been suspended shall be continued.

5. The Legal Service that intervenes in the processes of third-party proceedings before the Courts and Civil Courts shall communicate to the bodies that process the procedures for the award of the final or final judgments that are placed in those proceedings. "

Article twenty-second. Amendment of Article 180, "Entities providing the cash service", and of Article 181, "Collaborating entities" of the General Rules of Collection. 1. Article 180 is worded as follows:

" Article 180. Entities providing the cash service.

1. The deposit institutions that provide the cash service in the Delegations and Administrations of the State Tax Administration Agency will be admitted to the Treasury account in the Banco de España, which will be collected every fortnight within the seven years. the following working days at the end of each. Each fortnight shall comprise from the end of the preceding day until the next 5 or 20 or until the immediate working time, if the 5 or 20 are not working.

For such purposes, they will be considered unskilled days on Saturdays.

Whatever the number of working days, the income in the Treasury account in the Banco de España must be produced in the same month in which the corresponding fortnight ends.

2. Within the time limits, form and support established by the Minister for Economic Affairs and Finance, the institutions shall submit to the competent body of the Agency the documents necessary for the management and monitoring of such revenue.

3. The deposit institutions which provide the cash service to other bodies of the State Administration shall, in this matter, be governed by their specific provisions and, in the absence thereof, by the provisions of this Article. "

2. Article 181 (1), "Collaborative entities", is worded as follows:

" 1. The collaborating entities shall centralize the operation of income in the Treasury of the amounts collected and the sending to the State Agency of Tax Administration of the documentation necessary for the management and monitoring of the same.

The Minister of Economy and Finance will determine the place, time, form and other conditions in which the income will be made and the documentation will be provided. "

3. Article 181 (3), "Collaborative entities", is deleted.

CHAPTER II

Amendment of Article 11 of Royal Decree 2244/1979 of 7 September, which regulates the use of pre-economic and administrative reimposition.

Article twenty-third. Amendment of Article 11 of Royal Decree 2244/1979 of 7 September, which regulates the use of pre-economic and administrative reimposition.

Article 11 is worded as follows:

" Article 11. Suspension of the contested measure.

1. The interposition of the replenishment facility shall not suspend the execution of the contested act, with the consequent legal consequences, including the collection of shares or liquidated rights, interest, surcharges and penalties.

2. However, the execution of the contested act may be suspended for the duration of the application of the action, as laid down in Chapter VI of Title IV of the Rules of Procedure in economic and administrative complaints, adopted by Royal Decree 1999/1981 of 20 August, with the following specialties:

(a) In any event, the body that issued the act shall be competent to deal with and resolve the application.

(b) Judgments of the Court of Justice of the Court of Justice of the Court of Justice of the European Union shall be subject to the judgment of the Court.

(c) The guarantees to be provided shall cover the duration of both the replacement and, where appropriate, the subsequent economic and administrative complaint.

Also, if the person concerned considers it appropriate, and without prejudice to the decision taken by the court in the suspension, they may extend their effects to the administrative-administrative route.

d) The agreed suspension will produce its effects during the substantiation of the replenishment resource and will maintain its effects in the economic and administrative procedure, in all its instances, if the corresponding claim.

3. The suspension may also be requested by limiting its effects to the replacement remedy, in which case only one of the guarantees referred to in Article 81 (4) of the said Rules of Procedure in the complaints is admissible. economic-administrative. In such cases, the security shall cover the amount of the debt under appeal and the interest on late payment of the suspension. '

CHAPTER III

Amendment of Article 2 of Royal Decree 1068/1988 of 16 September 1988 on the development of certain Community directives on mutual

in the field of collection

Article twenty-four. Amendment of Article 2 of Royal Decree 1068/1988 of 16 September 1988 implementing certain Community directives on mutual assistance in the field of recovery.

Article 2 is worded as follows:

" Article 2. Mutual assistance in the recovery of claims shall apply to the following:

(a) Refunds, interventions and other measures forming part of the system of total or partial financing of the European Agricultural Guidance and Guarantee Fund, including the amounts to be collected in the framework of the these actions.

b) Agricultural regulatory actions.

c) Customs duties.

d) Value Added Tax.

e) The following special taxes:

Special tax on tobacco products.

Special tax on alcohol and alcoholic beverages.

Special tax on hydrocarbons.

(f) Expenditure and interest relating to the recovery of previous claims. "

Additional disposition first. Competence in the field of collection of the organs of the State Administration of Tax Administration.

The references in the General Rules of Collection and in Royal Decree 1068/1988 of 16 September 1988 are contained in the specific organs of the defunct General Secretariat of Finance, which are to be understood as the State Tax Administration Agency which is competent in accordance with the provisions of its organic rules and the allocation of powers, as provided for in Article 103 (5) of Law 31/1990 of 27 January 1990, In December, the General Budget of the State for 1991.

As long as the specific allocation of the powers provided for in the General Rules of Collection to the Agency's bodies is not made under those rules, they shall be exercised by the relevant bodies of the Agency. the Agency which has been the subject of the explicit reference to the Regulation.

Additional provision second. Competence for the collection of certain bodies of the Ministry of Economy and Finance.

The references of the General Rules of Collection to specific organs of the defunct General Secretariat of Finance will be understood as references to the current corresponding organs of the Ministry of Economy and Finance in what is concerned with the scope of its powers as set out in Articles 4, 7, 8 and 9 of that Regulation. In particular, references to the Directorate-General for Collection shall be understood as being made to the Directorate-General for the Treasury and Financial Policy and the references to the delegations of the Treasury and the bodies attached to the delegations. Provincial of the Ministry of Economy and Finance and its administrative units, in respect of the exercise of the competences that are their own.

First transient disposition. Procedure for processing.

The procedures in respect of the entry into force of this Royal Decree will be governed, as regards subsequent actions, by the provisions, except as provided for in the following transitional provisions.

Second transient disposition. Deferrals and compensations.

The new regime established in the General Tax Collection Regulation for deferrals and compensation will be applicable to applications and claims arising from the entry into force of this Royal Decree.

Transitional provision third. Revenue incurred in the deposit institutions.

Until such time as the Ministerial Order referred to in Article 180 (2) of the General Recovery Regulation is given, the procedure for the management and monitoring of the revenue made in the deposit institutions which The Bank's service will be the one established in the Ministerial Order of 15 October 1992.

Notwithstanding the provisions of Article 180 (1) of the General Rules of Collection in the wording given to it in this Royal Decree, it will be effective from the date of its entry into force.

Transitional disposition fourth. Income in the Treasury of the amounts collected by the collaborating entities.

In the meantime, the Ministerial Order referred to in the new wording of Article 181 (1) of the General Rules of Collection shall be applied provisionally to the arrangements provided for in the wording of the said order. Article before the reform operated by this Royal Decree.

Transient disposition fifth. Effects of the amendment of Royal Decree 1068/1988.

The amendment of Royal Decree 1068/1988 of 16 September 1988 on the development of certain Community Directives on mutual assistance in the field of collection shall have effect from 1 January 1993.

Single repeal provision. Regulatory repeal.

Without prejudice to the provisions of the transitional provisions and from the entry into force of this Royal Decree, any provisions of equal or lower rank shall be repealed as opposed to the provisions of the present Royal Decree.

Single end disposition. Entry into force.

The provisions of this Royal Decree will enter into force on 1 May 1995.

Dado en Madrid a 24 de marzo de 1995.

JOHN CARLOS R.

The Minister of Economy and Finance,

PEDRO SOLBES MIRA