For these purposes they will be considered, among other documents, that perform the following spin function:

a) The bookies and notes to the order.

(b) Credit orders by fixed or fixed amount.

(c) Receipts to the order, discounted by bank or credit companies and those which, whether or not they have been discounted, are charged by any Entity in a distant place from that of the address of the consignor or, where applicable, of the location where the permanent establishment is located.

d) Checks when they are in the order or when the bookseller's credit institution orders its payment to another Entity located in a different place.

e) Heels when they are in the order or when they are issued in a place other than that where the account against which they are located is located.

f) Transfer orders between current accounts not carried by credit or banking companies.

g) Delivery orders or credit of amounts in account given in a place to be completed in a different place, where the delivery of the number is involved in its initiation or execution, except for the nominatiatives that are delivered by Credit institutions against their branches or correspondents.

Simple or document payment orders, including those arising from the use of credit cards, are not subject to completion through accounts without the intermediary of a number of items.

Passive Subject

Art 45. 1. The bookseller shall be obliged to pay, unless the letter of exchange has been issued abroad, in which case his first holder in Spain shall be paid.

2. The taxable person shall be liable for the tax which shall be liable to be paid or replaced by the letters of exchange, as well as those described, the persons or entities which issue them. (Article 34 of the recast text)

Art. 46. Any person or entity involved in the negotiation or recovery of the effects referred to in the previous article shall be responsible for the payment of the tax. (Article 35 of the recast text)

Tax Base

Art. 47. 1. In the letter of exchange, the amount of the amount and the certificates of deposit shall be based on the nominal amount.

2. Where the venally of the letters of exchange exceeds six months from the date of its issue, the tax corresponding to the double of the base shall be required.

If, in replacement of the letter of change, which corresponds to an act or legal business, two or more letters were issued, resulting in a reduction in the tax, the addition of the respective bases would be proposed in order to demand the difference. The expression 'fractionation' shall not be considered to be produced where the date of expiry of the effects has a difference of more than 15 days, or where it has been documented that the time has been recovered by means of staggered turns.

3. The rules laid down above shall also apply to documents carrying out the drawing-up or suplan to the letters of exchange, with the exception of the first subparagraph of paragraph 2 of this Article. (Article 36 of the recast text)

Tax quota

Art. 48. 1. The letters of exchange shall necessarily be drawn up in the timbrated effect of the class corresponding to its value. The extension of the letter in effect to the lower amount will deprive these documents of the executive efficiency attributed to them by the Laws. Taxation shall be carried out in accordance with the following scale:

* Pesetas *

Up to 4,000 pesetas * 10 *

From 4,001 to 8,000 * 20 *

From 8,001 to 15,000 * 40 *

From 15,001 to 30,000 * 80 *

From 30,001 to 60,000 * 160 *

From 60,001 to 125,000 * 330 *

From 125.001 to 250,000 * 700 *

From 250,001 to 500,000 * 1,400 *

From 500,001 to 1,000,000 * 2,800 *

From 1,000,001 to 2,000,000 * 5,600 *

From 2.000,001 to 4,000,000 * 11,200 *

From 4,000,001 to 8,000,000 * 22,400 *

From 8,000,001 to 16,000,000 * 44,800 *

From 16,000,001 to 32,000,000 * 89,600 *

So that it exceeds 32,000,000 pesetas, three pesetas per thousand or a fraction, which will always be settled in cash. * *

The lack of filing for settlement within the deadline will also imply the loss of the executive force attributed to them by the Laws.

2. Documents carrying out a function of rotation or suplan to the letters of exchange and certificates of deposit shall be taxed by the previous scale of taxation, by means of the use of mobile stamps.

3. The Ministry of Finance may authorise the payment in cash, in substitution of the use of timidly effects, when the characteristics of the commercial traffic, or its process of mechanization so advise, by adopting the appropriate measures for the perfect identification of the document and the entry for the document, without implying the loss of its executive efficiency. (Article 37 of the recast text)

Art. 49. 1. The engraving, stamping and processing of the tympan effects of all kinds and the die dies for the timbrar machines will be carried out by the National Mint and Timbre.

2. The format and technical characteristics of the various effects shall be adjusted in each case to the needs to be met, with a view to the use of standard UNE formats, or to the peculiar requirements of mechanisation. The tympan effects shall bear a correlative numbering for their different classes, with the exception of movable timbres of less than 100 pesetas, and special papers with a watermark or other safety attributes shall be used in their clothing Background prints or orlas that prevent the falsification of the same.

3. The creation and modification of timidly effects will be dealt with through a file, which will conclude with the Order of the Ministry of Finance, which will be published in the Official Journal of the State.

4. Where the use of new tympan effects is necessary due to changes in tariffs or legislative changes, the former shall be removed from the circulation by the National Mint and Timbre in such a way as to ensure its destruction.

5. The direct timbrate by the National Mint and the Timbre and the use of timbrar machines may exceptionally be authorized by the Centre for the Management of the Tax, which shall lay down the conditions under which it is to be effected.

6. Where, in a locality, there are no species or classes of tympan effects to be used by legal or regulatory imperative to satisfy the tax corresponding to certain documents or other taxable facts, it may be requested for those concerned, the enabling of common paper or tympan effects other than those required to be used.

Art. 50. 1. The payment of the tax on the issue of the commercial documents covers all the clauses in them contained, as regards their taxation for this concept.

2. Foreign exchange letters issued abroad that take any legal or economic effect in Spain shall be reintegrated into cash by their first taker in that country. (Article 39 of the recast text)

ADMINISTRATIVE AND JUDICIAL DOCUMENTS

Taxable

Art. 51. They are subject:

1. Judicial decisions and arbitration awards, the writings of the persons concerned related to them, as well as the proceedings and actions to be carried out and testimonies to be issued.

2. The written submissions to the public administrations and the certifications, authorizations, licenses and permits issued by them.

3. The rehabilitation and transmission of bulk and transferable securities.

4. The preventive annotations to be carried out in the public registers, where they have the object of a valuable right or interest and are not ordered by the judicial authority. (Article 40 of the recast text)

Passive Subject

Art. 52. They will be obliged to pay, as taxpayers:

(a) In the legal acts documented of a judicial nature, the parties or interested in them; if they have imposed the costs, the party convicted in them.

b) In documented legal acts of an administrative nature, the

person who instes them or in whose interest they are dictated. In the instances and resources, who subscribe to them.

(c) In large holdings and securities, their beneficiaries.

d) In the log the person requesting them. (Article 41 of the recast text)

Tax Base

Art. 53. It will serve as a basis:

(a) In the resolutions of the different jurisdictions, in the awards and in the acts of conciliation, the amount of litigation or controversy fixed in the respective proceedings. In those of a criminal nature and of smuggling, the sum of the amounts in respect of fines and pecuniary penalties shall be imposed and the refunds, reparations and indemnities which are payable.

(b) In the preventive annotations, the value of the right or interest to be guaranteed, published or constituted. (Article 42 of the recast text)

Tax quota

Art. 54. 1. The judgments and arbitration awards shall be extended by means of a timbrated sheet of 30 pesetas when they are not for a valuable quantity or thing or cannot be determined.

2. In other cases, the tax shall be satisfied for each product, according to the following scale:

* Pesetas *

Up to 1,000 pesetas * 5 *

From 1,001 to 5,000 * 10 *

From 5,001 to 25,000 * 15 *

From 25,001 to 100,000 * 30 *

From 100,001 to 250,000 * 55 *

From 250,001 to 500,000 * 85 *

From 500,001 to 1,000,000 * 110 *

From 1,000,001 onwards * 165 *

(Article 43 of the recast text.)

Art. 55. The documents of the persons concerned or their representatives, the proceedings and the evidence to be issued in the judicial proceedings referred to in the proceedings shall be reintegrated with a mobile stamp or extended to 25 pesetas. previous article. The instances and resources of the individuals presented to the public offices, the certifications issued by authorities or officials at the request of a party and the authorizations, licenses, concessions and permits issued by authorities They will be re-integrated by mobile doorbell of 25 pesetas. (Article 44 of the recast text)

Art. 56. The policies which are issued by commercial or commercial companies, are issued in order to give property to those who have subscribed securities securities shall be extended for the purposes of 25 pesetas. (Article 45 of the recast text)

Art. 57. Rehabilitation and transmission, whether by succession or transfer, of large amounts and transferable securities, as well as the recognition of the use in Spain of foreign securities, shall satisfy the rights set out in the attached scale.

Direct transmissions shall be considered as having a place between ascending and descending or between siblings when the greatness or the title has been used by one of the parents.

Cross-transmissions shall be considered to occur between persons not covered by the preceding paragraph

Rehabilitation will be taxed whenever there has been interruption in possession of a greatness or title, whatever the way it occurs, but without it being able to settle in each case more than a single right to the taxable person. For this same scale, the right to use pontifical titles and other foreigners will be taxed in Spain.

Scale * Direct Transmissions-Pesetas * Cross-Mission Transmissions-Pesetas * Rehabilitation and recognition of foreign titles-Pesetas *

1. For each title with greatness * 70,000 * 175,000 * 420,000 *

2. For every untitled greatness * 50,000 * 125,000 * 300,000 *

3. For each title without greatness * 20,000 * 50,000 * 120,000 *

(Article 46 of the recast text.)

Art. 58. The preventive annotations to be applied in the public registers shall be taxed at the rate of 0,50 per 100, which shall be settled in cash. (Article 47 of the recast text)

TITLE IV

IS PROVISIONS

Tax Benefits

Art. 59. The tax benefits applicable in each case to the three forms of taxation referred to in the first article of this Law shall be as follows:

I. A) A subjective exemption:

(a) The State and the Territorial and Institutional Public Administrations and their Establishments of beneficence, culture, social security, teachers or scientific purposes.

(b) the beneficial or cultural foundations or foundations, of social foresight, teachers or of scientific purposes, of a particular nature, duly classified, provided that the positions of employers or legal representatives of the They are free and accountable to the Administration.

The tax benefit shall be granted or revoked for each Entity by the Ministry of Finance, in accordance with the procedure laid down in Article 60 of this Regulation.

Savings Banks will only be able to benefit from this exemption as regards acquisitions directly for their social works.

(c) Public utility associations engaged in the social assistance or integration of disabled or subnormal or aged care, with the requirements laid down in subparagraph (b) above.

d) The Spanish Red Cross.

B) They will be exempt:

1. Transmissions and other acts and contracts in which the exemption is granted by international treaties or conventions ratified by the Spanish State.

2. The transmissions to be verified by virtue of legal retraction, when the acquirer against whom the tax is exercised has already satisfied.

3. The contributions of property and rights verified by the spouses to the spousal society, the awards which in their favour and in payment of the same are verified to their dissolution and the transmissions which for such cause are made to the spouses in payment of their there are ganancials.

4. The supply of money that constitutes the price of goods or is verified in payment of personal services, credits or indemnities. The minutes of the delivery of amounts by the credit and savings agencies in the execution of mortgage loan deeds, the tax of which has been duly cleared or declared the exemption from the loan.

5. Advances without interest granted by the State and the public, territorial and institutional administrations.

6. The broadcasts and ladies acts and contracts to which the parcelary concentration, the forcible permuse of rustic estates, the voluntary permutas authorized by the Institute of Agrarian Reform and Development, as well as the access to the property derived from the legislation of rustic leases and the awards of the Institute of Agrarian Reform and Development in favor of farmers under personal and direct cultivation, according to their specific legislation.

7. The transfer of land that is carried out as a result of the initial contribution to the Compensation Boards by the owners of the polygon and the awards of solar to the owners mentioned, by the Juntas themselves, in proportion to the land incorporated.

The same acts and contracts to which the repair, under the conditions mentioned in the previous paragraph.

This exemption will be conditional upon compliance with all urban requirements.

8. The acts relating to the guarantees provided by the guardians to guarantee the exercise of their posts.

9. Loans represented by cash bonds issued by the Industrial and Business Banks.

10. Bonds and mortgage cards that meet the requirements of the special legislation on the mortgage market.

11. The constitution, capital increase and merger of the tax-protected cooperatives, according to their specific legislation and the acquisition by these of goods or rights that tend directly to the fulfillment of their social ends.

12. The proceedings and court decisions when the person obliged to pay the tax has obtained the legal benefit of poverty, as well as those in which the Courts and Tribunals act on their own initiative. 13. The decisions of the Criminal Jurisdiction, the Smuggling Courts and the Court of Auditors, when the judgment is absolute.

14. The company's corporate operations, which take place on the basis of the balance sheets, authorized by the administration.

15. The transmission of solar and the cession of the right of land for the construction of buildings under official protection housing; the public writings granted to formalize acts and contracts related to protection housing (a) the first interliving transmission of the domain of official protection dwellings, provided that it takes place within six years of the date of its final qualification; loans, mortgages or not, requested for construction before the qualification (a) the establishment, extension of capital, transformation and merger of companies which have exclusive object to the promotion or construction of buildings under official protection.

For the recognition of the benefit in relation to the transmission of the solar power and the cession of the surface right it will suffice that it is recorded in the document that the contract is awarded in order to construct vivienda.s of Official protection shall be without effect if three years elapse, on the basis of such recognition without obtaining the provisional qualification.

The exemption shall be deemed to be granted on a provisional basis and subject to compliance with the requirements that in each case require the provisions in force for this type of housing.

16. Transmissions and other acts and contracts, where they have the exclusive purpose of saving the ineffectiveness of other previous acts, for which the tax would have been satisfied and which were affected by a defect involving non-existence or invalidity.

17. In the cities of Ceuta and Melilla, the tax subsidies established in the Law of 22 December 1955 will be maintained.

II. The tax benefits shall in no case apply to the letters of exchange, to the documents which they provide to them, or to make any changes to the terms of the document, to the minutes or to the normal testimony of the documents referred to in Article 42, 1.

III. There are no such exemptions and bonuses as mentioned in this Article, the provisions of which shall be exclusively for the purposes of determining the extent of the exemptions, without prejudice to the rights acquired by the (i) protection of the rights of the Member States of the European Union;

The above will not affect the Companies or Entities that have recognized tax benefits for solemn agreements with the State, while the conditions of the same are not altered. (Article 48 of the recast text) However, they will apply in their own terms and with the requirements v conditions in each case demanded, the tax benefits that for this Tax establish the Organic Law 7/1980 of 5 July, of Religious Freedom; the Royal Decree Law 12/1980, of 26 September, on State actions in the field of housing for official protection; Law 55/1980 of 11 November of Montes in the Common Hand; Law 76/1980 of 26 December on the Tax Regime of the Companies, and Law 82/1980 of 30 December on the Conservation of Energy, as well as any other in the future they can be granted by provisions with range of Law

Art. 60. 1. For the application of the subjective exemption provided for in Article 48 (1) (a), (b) and (c) of the recast text and in Article 59 (1) (a), (b) and that of this Regulation, an application for an exemption file must be brought before the Ministry of Finance. the following ends must necessarily be justified:

1. Classification of the Establishment or Foundation by the Competent Authority of the Public Administration.

2. Gratuitousness of the charges of the employers or legal representatives

3. Commitment to render to the Administration

In this case, an authentic copy of the Statutes and Regulations governing the entity applying for the benefit will be provided and the entity will be granted subject to the condition that the circumstances will be maintained. justified the prior granting of the exemption.

2 The different Liquidator Offices and the Financial and Tax Inspectorate may, by way of verification or by way of inspection, periodically request justification for the maintenance of the pointed ends.

3 The revocation of the subjective exemption referred to in this article, originating from the non-compliance with the requirements to which it is subordinated, shall be carried out by the Ministry of Finance, prior to the file in which it is justify such non-compliance and shall be dealt with with a hearing of the Entity concerned.

4. The preceding rules shall also apply to the granting or revocation of the exemption in favour of the associations referred to in paragraph (c) of the abovementioned provisions.

Value checks

Art. 61 1. The Administration may verify the actual value of the goods and rights transmitted or, where appropriate, of the corporate operation or of the legal act documented, where the latter does not obtain the application of the rules contained in Articles 10, 33 and 40 of this Regulation. (Article 49, 1, of the recast text)

The value established by the Administration shall only be deducted from the duties of a perpetual, temporary or redeemable nature that affect the goods and appear directly imposed on them. For the purposes referred to above, charges which, such as censuses and pensions, actually decrease the capital or value of the goods transmitted without such consideration being taken into account shall be deductible from the costs constituting the personal obligation of the acquirer. and those that may be a minorite in the price to be satisfied, but not a decrease in the value of the transmitted, even if they are guaranteed with garment or mortgage.

2. The verification shall be carried out by the means laid down in Article 52 of the General Tax Law. (Article 49, 2 of the recast text)

3. In any event, the value declared by the persons concerned shall prevail where it exceeds the result of the verification. (Article 49, 3, of the recast text)

4. The new value thus obtained will take effect in the Net Heritage Tax, in relation to the liquidation corresponding to the current annuity that for this Tax should be rotated, if any, to the transmitent and the acquirer. (Article 49, 4, of the recast text)

5. Where the value ascertained exceeds more than 50% of the declared value, the public administration shall have the right to acquire the goods or rights transmitted for it, which may be exercised only within six months if it is guided by the date on which the the Liquidator Office has been aware of the transmission. If this right is effective, the amount of the tax paid for the transmission in question shall be refunded. The seizure of the goods or rights must precede the full payment of the price, consisting exclusively of the declared value. (Article 49. 5, from the recast text).

Art. 62. In the case of a contradictory expert assessment, if there is a conformity of the Perios with regard to the value of the goods or rights and the assessment carried out by the Administration does not exceed that made by that of the individual in more than 10 per 100 the latter will serve as a basis for the settlement if the valuation made by the Administration's Perito exceeds by more than 10 per 100 to that practiced by that of the individual, the Lpquidador that instructs the file will put it in the knowledge of the Delegate In order to ensure that the Court of First Instance is interested in the appointment of a third party. (Article 50 of the recast text).

Art 63. 1. Where the special means of the expert assessment were to be used in the verification, it shall, of course, be carried out in accordance with the securities declared, without prejudice to the continuation of the valuation operations, to which the The result must be, if necessary, to rotate the complementary one. However, once the payment of the first settlement has been made, the property registration may be entered in the Register of Property, with the note of being affected by the results of the final settlement.

2. Where the Liquidator Office is justified in having brought an economic-administrative complaint against the verification, a settlement shall, of course, be carried out for the securities declared, subject to the following additional once the case has been resolved. In the absence of such justification, the liquidation shall be based on the value ascertained, without prejudice to any corrections which may be made. (Article 51 of the recast text)

Devengo and prescription

Art. 64. 1. The tax shall be payable:

a) In the property transmissions on the day when the act or contract is taxed

(b) In the case of corporate transactions and legal acts documented on the day on which the act is formalised.

2. Any acquisition of goods whose effectiveness is suspended by the concurrence of a condition, a term, a trust or any other limitation shall always be understood as the day on which such limitations disappear. (Article 52 of the recast text)

Art. 65. 1. For the purposes of determining the accrual in the company's operations, the formalization of the act subject to taxation shall be understood as the granting of the corresponding public deed.

2. By way of derogation from the foregoing paragraph, in cases where the granting of public deed is not necessary because of the non-compliance with the commercial and registration laws, the tax shall be deemed to have been formalisation of the act, contract, document or contribution constituting the taxable event taxed by this concept.

Art. 66. 1 The prescription, except as laid down in the following paragraph, shall be governed by the provisions of Articles 64 et seq. of the General Tax Law.

2. For the purposes of the prescription, documents to be entered into liquidation shall be presumed to be the date of their submission, unless in advance any of the circumstances provided for in the Article 1.227 of the Civil Code. in which case the date of incorporation, death or delivery, respectively, in the contracts not reflected in the document will be summarized, for the same purposes. the date is the date of the day on which the persons concerned comply with the provisions of Article 67. (Article 53 of the recast text)

Formal Obligations

Art. 67. 1. Taxable persons shall be required to present the comprehensive documents of the taxable facts referred to in the Regulation, and the case of non-existence. a statement within the time limit and in the competent office referred to in Articles 68 and 69 of this Regulation.

2. The submission of the documents or, where appropriate, of the offer-term declarations shall be punishable by a fine equivalent to 25 per 100 of the quotas and the corresponding interest for late payment, provided that there was no provision for the Administration; the fine will be 50 per 100 of the quotas, and if the taxpayer's unfounded refusal to produce the necessary documents must be carried out with the elements that the same administration is seeking, the fine shall be equal to the amount of the quota.

3. Except as provided for in the preceding paragraph, tax infringements of the tax governed by this provision shall be qualified and sanctioned in accordance with the General Tax Law. (Article 54 of the recast text)

4. The differences resulting from the securities verification file shall not be subject to a penalty where the taxable person has adjusted in his declaration to the valuation rules laid down in the Net Heritage Tax.

Art. 68. The time limit for the submission of the comprehensive documents of the taxable facts or of the declaration referred to in Article 54 of the recast text and Article 67 of this Regulation shall be 30 working days from the moment where the taxable event takes place.

Art. 69. The presentation of documents to the liquidation of tax shall be made in accordance with the following rules of jurisdiction and by the order of preference that results in the own enumeration of the rules:

(A) Where the act or document relates to corporate transactions, it shall be the competent office in whose constituency the tax domicile of the entity obliged to pay is located.

B) When the act or document comprises real estate or real rights on the same, the Office corresponding to the place where the property is situated shall be competent. In the case of a number of buildings, sites in different places, any of the disciplines in whose constituency they are located shall be competent, at the choice of the taxpayer.

C) Where the act or document relates to vessels, aircraft, mortgage or non-travel, the Office in whose constituency the Commercial or Mortgage Registry and the Provision of a Movement in which such acts are to be registered. In case of reference to several goods and rights inscribable in different Records the rule contained in the last indent of the previous letter will be applied

(D) Notwithstanding the provisions of points (B) and (C), where the document contains only concepts subject to the Imposed Legal Acts, where the securities are not checked, the competent office of the place of the grant.

E) Where the jurisdiction cannot be resolved in accordance with the above rules, the place of the corresponding document shall be determined. In the event that the latter criterion cannot be applied, the Madrid Liquidator Office will be competent.

F) In any event and on an optional basis, the taxable person may submit the documents and perform the actions in which he is obliged, either in the Delegation of Finance of the territory corresponding to any Office listed in the preceding letters, provided that the grant has been made in the capital of that delegation, or in the settlement office of the place of its tax office.

Art. 70. 1. The judicial bodies shall send to the liquidators of their respective jurisdiction the monthly relation of the judgments executed or which have the character of a firm judgment for which the goods or rights of any person are transmitted or awarded. class, except in cash quantities which constitute the price of goods, personal services, claims or allowances. (Article 55) I of the recast text)

2. The Notaries are obliged to refer to the Tax Liquidators of the place of their residence, within the first fortnight of each trimester, relationship or comprehensive index of all the documents by them authorized in the trimester previous, with the exception of acts of last-will, recognition of children and other exceptions to the presentation in accordance with this Regulation. They are also obliged to submit, within the same period, the relationship of the comprehensive private documents of contracts subject to the payment of the tax that have been presented to them for knowledge or legitimization of signatures. They shall also record in the documents subject, among the legal and express warnings, the time within which the persons concerned are obliged to submit them to the liquidation, as well as the condition of the goods for payment of the tax. for the transmissions which they have carried out, and the responsibilities they incur in the event of failure to make the submission.

3. What is prevented in this article is without prejudice to the general duty of collaboration established in the General Tax Law. (Article 55) 3, of the recast text.)

Art. 71. The judicial bodies, banks, savings banks, associations, companies, officials, individuals and any other public or private entities shall not agree to the supply of goods to persons other than their holder without being credited. prior to the payment of the tax, its exemption, non-subjection or the authorisation of the Administration. (Article 56 of the recast text).

Art. 72. 1 No document containing acts or contracts subject to this Tax shall be admissible or take effect in the Court, the Office or the Public Registry without justification for payment, exemption or non-compliance with that tax, except as provided for in the legislation mortgage.

2. The presentation in the Liquidator Offices will not be necessary:

(a) Documents for which the transmission of public effects is formalised, shares, bonds and securities of all classes operated by Agents of Change and Stock Exchange or by official trade brokers

(b) Contracts for the leasing of urban estates when they are extended for timbrated purposes.

c) Resolutions and actions of different jurisdictions and arbitral awards

(d) Certifications, licenses and permits issued by the administrative authorities.

e) Copies of the scriptures and notarial acts which do not have as an object amount or thing valuable and the notarial testimony of all classes, except those of documents containing acts subject to the Tax if not shown in such documents the note of payment, extension or non-attachment.

f) The letters of change and protest minutes.

g) Other documents relating to acts and contracts for which the Ministry of Finance agrees to the compulsory use of timbrated effects as a form of tax.

(h) The powers, invoices and other similar documents of commercial traffic.

3. In the administrative procedures of the award followed for the effectiveness of discovered by reason of the Tax may be authorized the inscription of the right of the debtor in the terms and the formalities indicated in the General Regulation of Collection.

4 The sales contracts of movable and forward-term movable property and those of loans, as provided for in Article 22 of Law 50/1985 of 17 July. shall have access to the Register referred to in Article 23 of the same Law without the need for the administrative notice on its tax situation.

Art. 73. The payment of the corresponding tax or its exemption shall not be made without prior payment of the taxable person's change of any state or local charge or levy where such change involves, directly or indirectly, a transfer of property, rights or shares taxed by the tax regulated in this Regulation. (Article 58 of the recast text)

Tax Payment

Art.74. 1. The payment of the taxes regulated in this Regulation, exception made from the self-settlement assumptions that will be governed by their no. more specific, it must be carried out within 15 days from the next to the one indicated in the receipt of the presentation to be made to the persons concerned in the Office to hear the notification, or if appropriate, from the next to the one in which the notification takes place.

2. The presenter of the document will have, for the sole fact of the presentation, the character of the president of the obligated to the payment of the tax, and all the notifications that are made to him in relation to the document that he has presented, already for what it affects to the verification of securities, to the liquidations that are being carried out, as well as the proceedings that it subscribes. have the same value and produce the same effects as if they had been understood with the same stakeholders. (Article 59 of the recast text)

Art. 75. Without prejudice to the extraordinary postponement provided for in Article 53 of the General Rules of Collection, the Liquidator Offices may agree to the fractionation of the payment of the General Tax on Inheritance Transfers in three years at the latest, in the case of liquidations carried out as a result of the acquisition of dwellings intended for the habitual and permanent domicile of the taxable person, and the most useful of which does not exceed 120 square metres.

These fractionations will have to be requested before the expiry of the regulatory period for payment or, where appropriate, the presentation of the self-settlement and will bear the corresponding interest for late payment.

With respect to the houses transmitted the State will have preference over any creditor and even on the third acquirer, even if it has registered its right in the Registry of the Property, for the collection of the amount of the debt (a) the amount of the tax paid, the amount of the interest for late payment and, where applicable, the award surcharge.

The instalments granted shall be without effect, without the need for prior notice, when the house is fully or partially enaged to which the transmission relates, or where the taxpayer ceases to satisfy the amount of an annuity within the maximum period of 15 days following its expiry.

Organization and competition

Art. 76. The management and liquidation of the taxes covered by this Regulation shall be entrusted to the Minister of Finance and to the Directorate-General for Taxation and the Peripheral Administration in the central administration. of the Treasury, of the Dependencies of Relations with the Taxpayers and of the Party Liquidators Offices, understood by this the Mortgage District in charge of a Registrar of the Property when the District does not exactly match with the judicial party.

Art. 77. The Mortgage District Liquidators, in charge of the Registrar of the Property, will depend organically, in everything related to the management and liquidation of the Tax, of the Dependence of Relations with the Contributors and of the Delegate of the Ministry of Finance of the province, in the territorial area, and of the Director General of Taxation and the Minister of Finance, at the central level.

Art. 78. The records for the verification of securities issued by the Party's Liquidor Offices, with an amount of more than five million pesetas, shall be approved by the Head of the Dependence on Relations with the Taxpayers.

Art. 79. The creation, deletion or modification of the Party Liquidator Offices referred to in the previous article shall be agreed upon by Decree issued by the Council of Ministers, on a joint proposal from the Ministries of Justice and Finance or where it is a consequence of the creation, modification or deletion of any Register of the property on a proposal from the Ministry of Justice.

Art. 80. The inspection of the taxes regulated by this Regulation is entrusted to the Financial and Tax Inspectors of the State and, in the field of the Liquidator Offices of the Mortgage District, to the Registrar of the Property. As regards this function, the Registrar shall be dependent on the Chief Inspector of the Delegation of Finance and the relevant Regional Inspector, as well as the Ministry's Central Inspectorate, in accordance with their respective powers.

TITLE V

SPECIAL PROCEDURES

Returns

Art. 81. 1. Where judicial recognition or recognition is given, by final decision, of a declaration of invalidity, termination or termination of an act or contract, the taxpayer shall be entitled to the refund of what he has satisfied for the Treasury's share, provided that it has not produced any lucrative effects and that it claims the return within five years, to be counted since the resolution is firm

2. It shall be understood that there is a lucrative effect where it is not justified that the persons concerned must carry out the reciprocal returns referred to in Article 1,295 of the Civil Code.

3. If the act or contract has produced a lucrative effect, the liquidation shall be rectified, taking into account the value of the temporary usufruct of the goods or rights transmitted.

4. Even if the act or contract has not produced any lucrative effects, if the termination or resolution is declared for non-compliance with the obligations of the contraaor fiscally obliged to pay the tax, there will be no return.

5. If the contract is without effect by mutual agreement of the contracting parties, the return of the satisfied tax shall not proceed and shall be considered as a new act subject to taxation. As such mutual agreement will be considered the compromise in the act of conciliation and the simple raid on the demand.

6. When in the sale with a retro pact the retrocession is exercised there will be no right of return of the tax. (Article 60 of the recast text)

Effects exchange

Art. 82. 1. The purchaser of timbrated effects shall not have the right to return the amount to the vending Entity, whatever the reason they are used to request it.

2. The exchange of effects for others will be admitted by the Entities in charge of their custody and by the vending machines in the following cases:

First.-For any kind of timbrated effects, when they are removed from the circulation by requirements or conveniences of the service, provided they appear intact and without any sign of having been used, adjusting to the rules which are contained in the official provision which in each case is given.

Second.-With regard to the common timbrated role, the timbrated role of payments to the State and special timbre documents, when they are misused when writing or for any other cause provided they do not contain any rubrics or signatures of any Class and other indications of having had effect.

3. The excess paid to cash, in the exchange letters which would have been the subject of an exchange, may be called upon from the corresponding Delegation of Finance.

Complaints

Art. 83. The action to denounce the concealments of goods, securities, acts or documents subject to the payment of the Tax is public and the individuals who denounce such facts to the Administration will be entitled to receive the totality of the fine when provide all the documents necessary for the practice of the corresponding liquidations and the third part in 106 other cases, provided that they provide at least the following data. the act or document subject to the name of the taxpayer and the goods subject to the transfer.

The instruction and resolution of the complaint files corresponds to the Finance Delegations, to whose effect the Finance Delegate will appoint, for each other case, the official instructor of the file that will be competent for the processing of the same and to dictate the decision or resolutions that they put to the file of denunciation.

The costs incurred by the verification of the complaint shall be met by the complainant, who shall be required to set up a security deposit, the amount of which shall be determined prudentially, taking into account not only the importance of the of the alleged fraud, but also of the likely costs that the purging of the fraud may cause, without exceeding 10 per 100 of the quotas that have been defrauded.

The deposit of the guarantee deposit will be considered an act of recourse to the Provincial Economic and Administrative Court.

If the complainant is required to set up the deposit, he shall not do so when the act of fixing the amount of the deposit has become final, the term of office shall be deemed to be a complaint and the file shall be will continue to be officiated by the Administration.

Art. 84. The complaint file will necessarily be dealt with by the defendant and the complainant and will conclude with a resolution in which the instructor will decide on all the points raised in the file, with this resolution being The Economic and Administrative Tribunal Prnvincial.

Autoliquidation

Art. 85. This tax shall be the subject of a general reverse charge by the taxable person, with the exception of those taxable events arising out of the partial operations in the inheritance and are contained in the same document. presented to the liquidation of the Tax on the Successions and Donations.

Art. 86. 1. In the case of business transfers of immovable property subject to the Business Traffic Tax, the system of self-settlement shall apply only to the charge on documented legal acts.

2. If, in spite of the provisions of the foregoing number, the self-settlement of the Tax on Inheritance Transfers is carried out, this does not in any way exempt taxable persons subject to the Traffic Tax of their tax obligations under this concept, without prejudice to the right to return the undue income to which, where appropriate, the Tax on Inheritance Transfers

Art. 87. 1 The taxable person, within 30 working days of the date of the taxable event, shall carry out the reverse charge, the amount of which shall be entered in the public treasury, either in the case of the Delegations or the Hacienda, well in the Liquidor Offices of the corresponding Mortgage District, according to the rules of competition of the Tax.

2. The self-validation shall be carried out on the form specially designed for the purpose by the Ministry of Finance and shall be accompanied by the authentic copy of the notarial, judicial or administrative document in which the act is recorded. which originates the tribute and a simple copy of it. In the case of private documents, they shall be submitted in duplicate (original and copy), together with the self-validation form.

3. The taxpayer, once he has entered the Office of the Delegation or Administration of Finance, will present in the Dependence of Relations with the Contributors of the same, the self-validation, along with the original document and his copy. Such a dependency shall return the original document to the person concerned, with a note stamped on the same proof of the entry made and having complied with the previous number. The same note shall be entered in the copy which has been submitted, which shall be retained by the Dependence for examination, rectification and practice of the liquidation or additional liquidations which, if appropriate, shall apply.

In the case of exemption or non-subjection, the documents referred to in the preceding paragraph directly in the Dependence on Relations with the Taxpayers shall be filed, which shall seal the self-settlement and extend the original document, returning it to the person concerned and keeping the simple copy for the purposes set out in that previous paragraph.

4. The Settlement Offices of the Mortgage District shall carry out the examination, the rectification and the liquidation or supplementary settlements referred to in the preceding number in relation to the documents and self-accounts which are submit, although they must obtain the approval of the securities verification file of the relevant Delegation of Finance in cases where this is determined by Article 78 of this Regulation.

They shall also transmit to the Finance Delegation of their province, in a manner determined by the Ministry of Finance, copies of the self-oliquidations presented therein and the simple copies of the documentation accompanying them.

Art. 88. 1. The Records of the Commercial Property and of the Industrial Property shall not admit, for their registration or annotation, any document containing act or contract subject to this Tax without justifying the payment of the corresponding liquidation, their exemption or non-attachment

2. For the purposes referred to in the preceding paragraph, the payment of the tax shall be deemed to be credited provided that the document bears the supporting note of the tax and is accompanied by the autoliquidation lens, duly sealed by the Office which has received it and which has established the payment of the tax or the claim of non-subjection or the corresponding exemption.

3. In such cases, a copy of the reverse charge shall be filed in the Register, and the Registrar shall record, by way of a note on the margin of registration, that the right or the right transmitted shall be affected by the payment of the supplementary settlement which, in its Case practice. That note shall necessarily express the amount of the satisfaction of the self-settlement, unless the exemption or non-exemption has been claimed.

4. The note shall be extended ex officio, with no effect and shall be cancelled when the letter of payment of the indicated supplementary settlement is submitted, and in any case after two years from the date on which it was extended.

Art. 89. The self-validation by an incompetent Office shall release a taxpayer as to the amount of the entry, but the Office shall forward the proceedings to the Authority which it considers competent, in accordance with Article 8 and concordant with the Law of Administrative Procedure.

Art. 90. The autoliquidations for this tax will not include any amount for the concept of fees, although it will compensate and compensate the Liquidating Offices of the Mortgage District the expenses incurred for the collection of the quotas (a) self-financing and the derivatives of the services entrusted to it in the management, testing and statistics of the self-financing.

On the other hand, if, when checking the autoliquidations, additional liquidations were to be carried out, the items mentioned in the following Article shall be included.

Art. 91. 1. The tax liquidators covered by this Regulation shall bear the fees for their services at the following rate:

* Pesetas *

1. For the examination of any dooumento presented to liquidation containing up to 20 folios, whether or not subject to the Tax, and by the extension of the corresponding note * 5,00 *

2. For each sheet exceeding 20 * 0,50 *

3. For the purpose of seeking antecedents and issuing of certification regarding the tax, be it at the instance of interested party or judicial mandate. * 3.00 *

4. If the certification takes more than one page from 25 lines, 20 syllables for each page plus, this or not fully occupied * 1.00 *

5. For the liquidation and collection, if any, of the Tax, the 3 per 100 of the quotas settled for the Treasury. * *

2 The sixth part of the fees accrued by the Liquidators of the Mortgage Districts under the number 5. The pre-insert rate will be entered in the Treasury as resources of the same and an integral part of the products of the Tax. In the same way, all the fees due for the liquidations carried out in the Finance Delegations will be paid.

3. In addition, the Mortgage District Liquidators shall be entitled to the third part of the fines they impose in the exercise of their proven, liquidatory and retreading functions, except in the case of the exercise of the action a researcher having previously mediated a requirement of the Administration and in the non-filing by the data subjects of the documents or data necessary for the verification of securities or settlement, in which the participation of those will be respectively of half and two thirds of the sanctions imposed

In all previous assumptions, the portion of the fine that does not correspond to the Liquidators will be entered into the Treasury.

TRANSIENT PROVISIONS

First. The references in this Regulation to the General Tax on the Traffic of Enterprises shall be construed as references to the Value Added Tax when it enters into force.

Similarly the references that in this Regulation are made to the Tax on the Net Heritage and to the Tax on Successions and Donations shall be construed as references to the Extraordinary Tax on the Heritage and the Tax on the Successions, respectively, until those tax figures enter into force,

Second.-The private documents, granted before I July 1980, will have an effect if I will measure any tax benefit, before the Tax Administration, provided that the certainty of its date is justified, either by be included in any of the cases referred to in Article 1.227 of the Civil Code, or by other means of proof as a whole, such as official books of accounts and bank accounts (Sixth transitional provision) of the recast text).

Third.-In motor vehicle transmissions, the Luxury Tax may continue to be used jointly with the transfer of the Capital Transmissions, with the power to the Ministry of Finance to adopt such a regime. provided for in this Regulation and in that of the Luxury Tax.

ADDITIONAL PROVISIONS

First.-The Minister of Finance may agree to the compulsory use of timidly effects as a form of a levy on the Tax on Transferable Transmissions and Legal Acts Documented, which is due to the acts and contracts that are subject to to the same, except in those cases where the Law imposes the cash payment.

Second.-The Minister of Finance is authorized to create, in those delegations of Finance whose work volume justifies it, a Service of Management of the Tax on the Transfer of Heritage and Legal Acts Documented, framed in the Dependence of Relations with the Contributors.

Third.-The Ministries of Finance and Justice shall establish, and may periodically review, the amounts to be collected by the Mortgage District Liquidators by the concepts referred to in the first paragraph of Article 90, and shall regulate the procedure for their perception by such Offices