Article 2 (3) of Law 16/2012 of 27 December adopting a number of tax measures aimed at the consolidation of public finances and the promotion of economic activity, Since 1 January 2013, the additional thirtieth provision of Law 35/2006 of 28 November of the Tax on the Income of the Physical Persons and the partial modification of the laws of corporation tax on the Non-Resident Income and on Heritage.

The aforementioned provision provides for the subjection to the Income Tax of the Physical Persons through a special charge, of the prizes paid corresponding to draws concluded from 1 January 2013, of the lotteries and bets organized by the State Lotteries and Gambling Society of the State, by the organs or entities of the Autonomous Communities, as well as of the draws organized by the Spanish Red Cross and the modalities of games authorized to the National Organization of the Spanish Blind. The special levy is also subject to the prizes of lotteries, bets and draws organised by public bodies or entities carrying out non-profit social or welfare activities established in other Member States. members of the European Union or the European Economic Area and pursuing the same objectives as those of the Spanish bodies or entities mentioned above and which until now have been exempted.

The special charge shall be payable at the time when the prize is paid or the prize is satisfied, with a deduction of 20% to be applied. The withholding or revenue-to-account basis shall be determined by the amount of the taxable amount of the special charge.

Taxpayers who would have obtained the prizes provided for in this provision will be required to present a self-settlement for this special charge, determining the amount of the corresponding tax liability, and entering its amount.

However, there will be no obligation to present the said self-settlement when the prize obtained would have been lower than the exempt amount or if the amount of the prize had been withheld or the income was taken into account as the payments made to the The account is free of charge by not integrating into the taxable base of the Income Tax of the Physical Persons the prizes provided for in the said additional provision.

In relation to the Income Tax of non-residents, and in a way equivalent to that indicated in relation to the Income Tax of the Physical Persons, Article 11 of the aforementioned Law 16 /2012, of December 27, also with effect from 1 January 2013, it adds an additional fifth provision to the recast text of the Non-Resident Income Tax Act, approved by Royal Decree-Law 5/2004 of 5 March 2004, which provides for the this tax by means of a special charge for the prizes referred to in paragraph 1 (a) of the provision Third, third of Law 35/2006 of 28 November, obtained by non-resident taxpayers without mediation of permanent establishment expressly stating that, in the field of Income Tax of non-residents, the awards may only be taxed for that special charge.

The prizes provided for in the said additional provision are subject to withholding or entry into account in the terms provided for in Article 31 of the aforementioned recast text, and there is also the obligation to practise withholding tax. or revenue when the prize is exempt under the terms of an agreement to avoid double taxation that is applicable.

The percentage of withholding or income to account is also 20 percent, and the withholding or income-to-account basis will be determined by the amount of the tax base of the special charge.

In the same way as in the case of the Income Tax of the Physical Persons, non-resident taxpayers without permanent establishment who would have obtained the prizes provided for in the said additional provision they shall also be required to submit a declaration for this special charge, determining the amount of the corresponding tax liability, and enter their amount. As in the previous case, there shall be no obligation to make such a declaration where the prize obtained would have been lower than the amount exempted or had been applied in respect of the holding or the entry into account intended.

As a specialty that differentiates it from the special charge on the prizes of certain lotteries and bets in the field of the Income Tax of the Physical Persons, in the field of the Income Tax of non-residents where quantities have been entered in the Treasury, or are held liable for this special charge, in excess of those resulting from the application of an agreement to avoid double taxation, the said tax may be applied for application and the resulting return, which will be requested through the approved model 210 by Order EHA/3316/2010 of 17 December 2010 approving models of self-clearance 210, 211 and 213 of the Income Tax of non-residents, which must be used to declare income obtained without the intermediary of establishment permanent, the withholding tax on the acquisition of immovable property from non-residents without permanent establishment and the special charge on immovable property of non-resident entities, and the general conditions and the procedure for their submission and other rules concerning the taxation of non-residents.

Finally, and as far as the Company Tax is concerned, note that the final provision of Law 16/2012, of 27 December, amends the recast text of the Companies Tax Act, which was adopted by Royal Decree-Law 4/2004 of 5 March 2013, with effect from 1 January 2013, adding a new letter (f) to paragraph 4 and a letter (c) to paragraph 6, both of which are subject to Article 140, thus subjecting them to withholding or taking into account a 20% percentage of lottery and betting prizes which, by their amount, are subject and not exempt of the special charge for certain lotteries and bets referred to in the third third of Law 35/2006 of 28 November, with the reference payments being made on the amount of the award subject and not exempt. It is thus amended to apply the rules so far in force which submitted the total amount of such prizes to be withheld or entered into account (with a percentage of 21 per 100 for the financial year 2012).

Paragraph 7 of the additional thirtieth provision of Law 35/2006 of 28 November in the field of the Income Tax of the Physical Persons and paragraph 3 of the fifth additional provision of the recast text of the Income Tax of non-residents approved by Royal Legislative Decree 5/2004, of March 5, in the field of Income Tax of Non-Residents, authorizes the Minister of Finance and Public Administrations to determine the place, form and deadlines in which the declaration of this charge may be filed.

On the other hand, Article 1171 of Royal Decree 1065/2007 of 27 July 2007 approving the General Rules of Procedure and the procedures for the management and inspection of taxes and the development of common rules of the procedures for applying the taxes, in the field of the State's powers, to the Minister of Finance and Public Administrations, to approve the models of self-validation and to establish the form, place and time of their presentation. and, where appropriate, the income of the tax liability, as well as the assumptions and conditions of presentation by electronic, computer and telematic means.

In your virtue I have:

Article 1. Model 230 approval.

1. Model 230, " Tax on the Income of the Physical Persons and Income Tax of Non-Residents: Retentions and Income on account of the Special Gravamen on the awards of certain lotteries and bets; Tax on Societies: Holds and income on account of the prizes of certain lotteries and bets. Self-settlement, which is reproduced in Annex I to this Order, the contents of which must be adjusted by electronic files for the telematic presentation of the said declaration and the electronic copies thereof.

The number of supporting documents to be shown in this model will be a sequential number whose first three digits will correspond to code 230.

2. The said model shall be available exclusively in electronic form and its presentation and entry shall be carried out by means of telematics, in accordance with the general conditions and the procedure laid down in Articles 10 and 11 of this Order.

Article 2. Required to present the model 230.

1. They are obliged to present the model 230 to the subjects who, being obliged to retain or to enter into account, either in accordance with the provisions of paragraph 6 of the 33rd additional provision of Law 35/2006, of 28 November, of the Tax on the Income of the Physical Persons and the partial modification of the laws of the taxes on Societies, on the Income of Non-Residents and on Heritage, either according to Article 31 of the recast text of the Law of the Income Tax Non-residents, approved by Royal Legislative Decree 5/2004 of 5 March, or according to the article 140 of the recast of the Companies Tax Act, approved by Royal Decree-Law 4/2004 of 5 March, pay or satisfy some of the prizes referred to in paragraph 2 of this article.

2. They are subject to retention or entry into account, under the conditions and with the requirements set forth in the additional 30th of Law 35/2006, of November 28, or under the conditions and with the requirements set out in the article 140 of the recused text of the Law on Corporate Tax, the prizes referred to in paragraph 1 of the said additional provision from the lotteries and bets organized by the State Lotteries and Gambling Society, by the bodies or entities of the Autonomous Communities, as well as the draws organised by the Red Cross Spanish and any modalities of games authorized by the National Organization of the Spanish Blind.

In the case of non-resident income tax payers, there will also be an obligation to practise withholding or income on account when the prize is exempt under the provisions of a convention to avoid double taxation. the applicable taxation, which may in this case, apply for the refund which may be obtained, in accordance with the provisions of the said convention.

Article 3. Submission deadlines for model 230.

The presentation of the model 230, as well as the income of its amount in the Public Treasury, except when the payment is made, will be made by the subjects required to retain or to enter into account in the first twenty calendar days of each month in relation to the amounts and the revenue to account corresponding to prizes paid in the preceding immediate month, except in the self-settlement and entry corresponding to the month of July, which will be presented during the month of August and the twenty first calendar days of the month of September immediately thereafter.

Term maturities that match a Saturday or a business day shall be construed as being moved to the following first immediate business day.

Article 4. Forms of presentation of model 230.

The presentation of the autoliquidations of the model 230 shall be made obligatory by means of telematics through the Internet, under the conditions and in accordance with the procedure provided for in Articles 11 and 12 of the present order.

Article 5. Model 136 approval.

1. The model 136 " Tax on the Income of the Physical Persons and Income Tax of Non-Residents is approved. Special tax on the Awards of certain Lotteries and Betting. Self-settlement, which is reproduced in Annex II to this Order.

This model consists of two copies:

Exemplary for the taxpayer.

Exemplary for the collaborating entity-AEAT.

The number of supporting documents to be shown in model 136 shall be a sequential number, the first three digits of which correspond to code 136. However, in the case referred to in Article 8.2 of this Order, the number of supporting documents shall start with code 137.

The aforementioned model will be available in electronic format and its presentation and entry will be carried out via telematics, according to the general conditions and the procedure set out in Articles 10 and 11 of this Order.

Article 6. Required to present model 136.

In accordance with the provisions of paragraph 7 of the 33rd additional provision of Law 35/2006 of 28 November of the Income Tax of the Physical Persons, they are obliged to present the model 136 Therefore, the special charge on the prizes of certain lotteries and bets, the taxpayers of the said tax which would have obtained the prizes referred to in paragraph 1 of the Cited additional third-third provision in excess of the exempt amount when such prizes are not they have been subject to the withholding or entry into account provided for in paragraph 6 of that additional provision.

Similarly, in accordance with the provisions of paragraph 3 of the fifth additional provision of the recast text of the Non-Resident Income Tax Act, approved by the Royal Legislative Decree 5/2004, 5 of March, they will also be obliged to present the model 136 and proceed therefore to autoliquid and to enter into the Treasury the special charge on the prizes of certain lotteries and bets, the taxpayers of this last tax that would have obtained the prizes included in paragraph 1.a) of the additional thirtieth provision of the Law 35/2006, of 28 November, in excess of the amount exempted where such awards had not been the subject of the withholding or entry into account provided for in paragraph 2 of that additional fifth provision.

Article 7. Submission deadlines for model 136.

The presentation of the model 136, as well as the income of its amount in the Public Treasury, except when the payment is made, will be made by the taxable persons in the first twenty calendar days of the months of April, July, October and January in relation to the prizes collected in the immediate natural quarter above.

Term maturities that match a Saturday or a business day shall be construed as being moved to the following first immediate business day.

Article 8. Forms of presentation of model 136.

1. The presentation of the autoliquidations of model 136 shall be carried out by telematic via the Internet, under the conditions and in accordance with the procedure laid down in Articles 11 and 12 of this order.

2. The presentation of the model 136 in printed paper generated exclusively by the use of the printing service developed for these purposes by the State Agency of Tax Administration in its electronic headquarters, to the which can be accessed through the website of the Tax Office on the Internet (www.agenciatributaria.es) or directly in the electronic address https://www.agenciatributaria.gob.es, and after the completion of the respective forms available in the said electronic headquarters. Internet connection will be required to obtain valid printed autoliquidations for presentation.

When self-validation is generated by using the above-quoted printing service, the following provisions shall apply:

a) The use of identifying labels will not be required since the printing service generates the label's own barcode, with the identifying data of the holder. When using the print service, the supporting number will start with the digits 137.

(b) The confirmation of the data incorporated in the declaration shall be made with the presentation of the corresponding self-settlement in the places referred to in Article 9 of this Order.

(c) The self-validation shall not be enveloped or referred to the State Tax Administration Agency when it is present in a contributing entity.

(d) Changes or manual corrections of the printed data contained in the self-reporting shall not cause any effects to the State Tax Administration Agency, except for those relating to the client account code in the timing of the presentation in the contributing entity.

However, for security reasons, the taxpayer's NIF data must be completed manually.

Article 9. Place and procedure for presentation of model 136 obtained on printed paper generated by the printing service.

1. The presentation and entry of the autoliquidations of the model 136 in printed paper obtained through the printing service mentioned in article 8.2 of this Order will be made in any entity of deposit sita in Spanish territory act as a contributor to the collection management (Banks, Savings Banks or Credit Unions).

2. For autoliquidations of model 136 on printed paper obtained through the printing service referred to in Article 8.2 of this Order and which are submitted with application for compensation, deferment or fractionation, or recognition of The Court of Justice of the European Court of Justice of the European Court of Justice of the European Court of Justice of the European Union, of the Court of Justice of the European Parliament, of the Court of Justice of the European Union Articles 65 of the General Tax Law and 44 et seq. of the General Rules of Collection, respectively. Such self-certification shall be submitted, directly or by way of delivery by registered post, to any Delegation or Administration of the State Tax Administration Agency.

Article 10. General conditions for the telematic presentation of models 230 and 136.

1. The presentation of the declarations regulated in this Order by telematic via the Internet may be carried out either by the declarant himself or by a third party acting on his behalf, in accordance with the provisions of Articles 79 to 81, both inclusive, of Royal Decree 1065/2007 of 27 July 2007 establishing the General Rules of Procedure and the procedures for the management and tax inspection and the development of the common rules of procedure the application of the taxes, and in Order HAC/1398/2003 of 27 May 2003 laying down the conditions for the the conditions under which the social partnership in the management of taxes may be effective, and extends expressly to the telematic presentation of certain models of declaration and other tax documents.

2. The telematic presentation shall be subject to the following conditions:

(a) The declarant must have a Fiscal Identification Number (NIF) and be identified in the Tax Obligation Census prior to the presentation of the self-validation model.

b) The declarant must have an X.509.V3 electronic certificate issued by the National Mint and Timbre-Real Casa de la Moneda, the National Electronic Identity Document (DNI-e), or any other electronic certificate. another electronic certificate admitted by the State Administration of Tax Administration previously installed in the browser to that effect, in accordance with the provisions of Order HAC/1181/2003 of 12 May 2003 laying down specific rules on the use of electronic signatures in tax relations by means of electronic, computer and telematics with the State Tax Administration Agency.

If the telematic presentation is to be performed by a person or entity authorized to file statements representing third parties, it will be this person or authorized entity who must have installed in the browser your certificate.

(c) To carry out the telematic presentation, the declarant, or, where appropriate, the presenter, shall complete and transmit the data of the form, adjusted to the models approved in this Ministerial Order, which shall be available at the website of the State Agency for Tax Administration on the Internet, electronic address https://www.agenciatributaria.gob.es.

3. In cases where formal-type anomalies are detected in the telematic transmission of declarations, this circumstance shall be brought to the attention of the host of the declaration by the system itself by means of the corresponding messages of error, to proceed with its healing.

4. The telematic transmission of the above models must be carried out on the same date as the revenue resulting from it. However, in the event of technical difficulties preventing the telematic transmission of the declaration on the same date of entry, such telematic transmission may be carried out until the second working day following the date of entry into force. of the income. This shall not, in any event, result in any change in the time-limits for declaration and entry provided for in Articles 3 and 7 of this Order.

Article 11. Procedure for the Internet telematics presentation of models 230 and 136.

1. If it is self-oliquidations to be entered whose payment is not intended to be carried out by bank house in contributing entity, the procedure to be followed for its telematic presentation will be the following:

(a) The declarant or presenter shall contact the credit institution acting as a contributor in the management of the collection (banks, savings banks or credit unions) by means of telematics, directly or through of the State Administration of Tax Administration or by going to its offices, to make the corresponding income and to provide the following data:

NIF of the declarant (9 characters).

Fiscal year (last 2 digits of the year of presentation).

Model 230 period: 2 characters. Monthly (01,02,03,04,05,05,06,07,08,09,10,11,12).

Model 136 period: 2 characters. Quarterly (1T, 2T, 3T, 4T)

Income document, depending on the model being entered:

230 (" Tax on the Income of the Physical Persons and Income Tax of Non-Residents: Retentions and Income on account of the Special Gravamen on the prizes of certain lotteries and bets; Tax on Companies: Retentions and income on account of the prizes of certain lotteries and bets. Self-validation ").

136 (" Tax on the Income of Physical Persons and Income Tax on Non-Residents. Special tax on the Awards of certain Lotteries and Betting. Self-validation ").

Type of self-validation = "I" Income.

Amount to enter (must be greater than zero and expressed in euros).

The contributing entity, once the revenue has been entered, will assign a Full Reference Number (NRC) that will generate informatically using a cryptographic system that uniquely relates the NRC to the amount entered.

At the same time, it shall transmit or deliver, in the form of transmission of the data, a receipt containing at least the data referred to in Article 3.3 of Order EHA/2027/2007 of 28 June for which it is developed. In part, the Royal Decree 939/2005 of 29 July, approving the General Rules of Collection, in relation to the credit institutions which provide the service of collaboration in the management of the State Agency Tax Administration.

To make payment via the Internet through the State Tax Administration Agency and obtain the NRC, the declarant or presenter must connect with the electronic headquarters of the State Tax Administration Agency. on the Internet at https://www.agenciatributaria.gob.es, using your electronic signature and, within the option of Payment of Taxes-Autoliquidations, select one of the means of payment offered (payment by charge in account or payment with card).

(b) The declarant or, if applicable, the presenter, after the previous operation, shall be connected via the Internet to the said electronic headquarters of the State Tax Administration Agency, and shall select, within the presentation of statements, the statement to be transmitted, and will introduce the NRC provided by the contributing entity.

c) You will then proceed to transmit the declaration with the electronic signature generated when you select the certificate previously installed in the browser to that effect.

If the presenter is a person or entity authorized to file statements representing third parties, a single signature, corresponding to his or her certificate, will be required.

d) If the declaration is accepted, the State Tax Administration Agency will return the data of the declaration with a result to be validated with a 16-character Verification Insurance Code. the date and time of presentation.

In the event that the presentation is rejected, a message with the description of the detected errors will be displayed on screen. In this case, the same should be done on the input form, or the presentation should be repeated if the error is caused by another reason.

The declarant or presenter must retain the accepted declaration and the duly validated entry document with the corresponding Secure Verification Code.

2. If the result of the model 230 self-validation is negative, it shall proceed as follows:

(a) The declarant or presenter shall connect to the website of the State Agency for Tax Administration on the Internet, at the electronic address https://www.agenciatributaria.gob.es and select the tax concept and the type of declaration to be transmitted.

(b) You will then proceed with the corresponding declaration with the electronic signature generated when you select the electronic certificate X.509.V3 issued by the National Mint and Timbre-Real Casa de la Moneda, the National Electronic Identity Document (DNI-e), or any other electronic certificate admitted by the State Tax Administration Agency.

If the presenter is a person or entity authorized to file statements representing third parties, the signature corresponding to his or her certificate will be required.

(c) If the declaration is accepted, the State Tax Administration Agency will return the data from the entry or return document, model 230, validated with a safe, 16-character verification code. in addition to the filing date and time.

In the event that the presentation is rejected, the description of the detected errors will be displayed on screen. In this case, the same should be done with the help program with which the file was generated, or in the input forms, or by repeating the presentation, if the error was caused by another reason.

The declarant or presenter must print and retain the accepted declaration, as well as the duly validated return or return document with the corresponding secure verification code.

3. If the result of the autoliquidations of models 230 or 136 is to be entered and presented with application for compensation, deferment or fractionation, or debt recognition, the provisions of Articles 71 et seq. of the Law 58/2003, of 17 December, General Tax and 55 et seq. of the General Rules of Collection, approved by Royal Decree 939/2005 of 29 July, and Articles 65 of the General Tax Law and 44 et seq. of the General Regulation Collection, respectively.

The procedure for telematic transmission of declarations with application for deferment or fractionation, recognition of debt with a request for compensation or simple recognition of debt shall be that provided for in paragraphs prior to the submission of the declaration, the presenter shall obtain, in addition to the secure verification code, a settlement key with which he may, if he wishes, request compensation, deferment or fractionation at the same time of obtaining this key with the link enabled to This effect, or at a later time in the electronic headquarters of the State Administration of Tax Administration on the Internet, electronic address https://www.agenciatributaria.gob.es, through the option Procedures, Services and Formalities (Information and Registration) /Recaudation.

Article 12. Payment of the tax debts resulting from the self-liquidation of models 230 or 136 by direct debit.

1. The tax authorities who present the model 230 as well as the tax authorities who present the model 136 via Internet telematics may use as a means of payment of the tax debts resulting from the same bank in the deposit entity that acts as a contributor in the management of the collection (Banco, Caja de Ahorro or Credit Union), in Spanish territory where the account in which the payment is located is open to its name.

2. Persons or entities authorized to submit by means of telematics, in the terms set out in Article 10 of this Order, statements on behalf of third parties, in accordance with the provisions of Royal Decree 1065/2007, of 27 July, approving the General Rules of Procedure and the procedures for the management and inspection of taxes and the development of the common rules for the procedures for the application of taxes (Articles 79 to 81) and in the Order HAC/1398/2003 of 27 May 2003 laying down the assumptions and conditions under which it may be made In the case of the social partnership in the management of taxes, and it extends expressly to the telematic presentation of certain models of declaration and other tax documents, they may, by this means, transfer the orders of (a) the address of the third party to whom they represent.

3. The bank house of the model 230 can be held from day 1 until the 15th day of February, March, April, May, June, July, September, October, November, December and January of the following year.

4. The bank house of model 136 can be made from day 1 to the 15th of the months of April, July, October and January of the following year.

5. The State Tax Administration Agency shall communicate the order of the presenter's bank address to the designated contributing entity, which shall, on the date on which it is indicated, coincide with the last day of payment in period voluntary, to take into account the amount domiciled, entering it into the restricted account of collaboration in the collection of the taxes.

6. Where the charge is not incurred in respect of the amounts domiciled, even for reasons not attributable to the obligors, they shall not be released in front of the State Agency for Tax Administration of the obligation to enter the amount of the debt. domiciled.

7. Payments shall be deemed to be made on the date of charge in the account of the addresses, considering the evidence of the income made which is issued by the credit institution where the payment is located, which shall incorporate the Article 3 (2) of that order, which is the subject of Article 3 (2) of the EHA/2027/2007 Order, of 28 June, in which the Royal Decree 939/2005 is partially developed, of 29 July, approving the General Rules of Collection, in the relationship with the credit institutions that provide the service of collaboration in the collection of the State Tax Administration Agency

8. The presenter, through the electronic headquarters of the State Tax Administration Agency, at the electronic address https://www.agenciatributaria.gob.es, may rectify the addresses previously ordered, revoke them or, if necessary, to rehabilitate previously revoked orders, in accordance with the provisions of paragraphs 3, 4 and 5 of Order EHA/1658/2009 of 12 June 2009 laying down the procedure and conditions for the domicile of payment of certain debts the management of which is attributed by the State Tax Administration Agency.

Final disposition first. Amendment of Order EHA/2027/2007 of 28 June, for which Royal Decree 939/2005 is partially developed, of 29 July, for which the General Tax Collection Regulation is adopted, in relation to the credit institutions providing the collaboration service in the collection management of the State Tax Administration Agency.

Order EHA/2027/2007 of 28 June, for which Royal Decree 939/2005 is partially developed, of 29 July, for which the General Rules of Collection are adopted, in relation to the credit institutions which provide the service of collaboration in the collection management of the State Agency of Tax Administration, is amended as follows:

1. In Annex I, Code 021-Autoliquidations, the following self-validation models are included:

Model code: 230.

Denomination: " Tax on the Income of the Physical Persons and Income Tax of Non-Residents: Retentions and income on account of the Special Gravamen on the prizes of certain lotteries and bets; Tax on Companies: Retentions and income on account of the prizes of certain lotteries and bets. Self-validation "

Income Period: M.

Model code: 136.

Denomination: " Tax on the Income of the Physical Persons and Income Tax of Non-Residents. Special tax on the Awards of certain Lotteries and Betting. Self-validation ".

Income Period: T.

Final disposition second. Amendment of Order EHA/1658/2009 of 12 June laying down the procedure and conditions for the payment of certain debts, the management of which is attributed by the State Tax Administration Agency.

Order EHA/1658/2009 of 12 June, laying down the procedure and conditions for the payment of certain debts whose management is attributed by the State Agency for Tax Administration is amended as follows:

1. In Annex I, the following model is added:

Relation of models of autoliquidations whose income can be domiciled through the Collaborating Entities of the State Administration of Tax Administration ".

Model code: 230.

Denomination: " Tax on the Income of the Physical Persons and Income Tax of Non-Residents: Retentions and income on account of the Special Gravamen on the prizes of certain lotteries and bets; Tax on Companies: Retentions and income on account of the prizes of certain lotteries and bets. Self-validation "

Income Period: M.

Model code: 136.

Denomination: " Tax on the Income of the Physical Persons and Income Tax of Non-Residents. Special tax on the Awards of certain Lotteries and Betting. Self-validation ".

Income Period: T.

2. The following amendments are inserted in Annex II, " General rules for the telematic presentation of autoliquidations with direct debit

:

Model 230 is added and the time frame corresponding to it:

Model code: 230. Deadline: From Day 1 to 15th of February, March, April, May, June, July, September, October, November, December and January.

Model 136 is added and the time frame corresponding to it:

Model code: 136. Deadline: From day 1 to April 15, July, October and January.

Final disposition third. Entry into force.

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

Madrid, January 30, 2013.-The Minister of Finance and Public Administration, Cristobal Montoro Romero.

ANNEX I ELECTRONIC FORM

ANNEX II