e/provisional .................................................................................................................................................

Alternative Text 2: In accordance with the provisions of paragraph 1.a) of the additional 20th of Law 58/2003 of 17 December, General Tax, and in European Union legislation, to which this paragraph is (a) the settlement of the customs debt is provisional as long as the maximum period laid down in that legislation for its notification to the tax liability is not elapsed. The provisional nature of such settlements does not, in any event, preclude the possibility of further regularisation of the tax obligation in the light of the circumstances laid down in the European Union legislation.

Cuota

.................................................
Recargos	.................................................
interest	................................................
Debt to Enter/Return	................................................ "

" 5.

Alternative text 1: The tax obligor lends its conformity to the proposed settlement ................................................ above, extending its acceptance to the facts contained in the minutes and to all the other determining factors for such settlement.

Alternative text 2: The tax obligor lends its conformity to the proposed provisional settlement, extending its acceptance to the facts set out in the minutes and to all other determining factors such settlement. With that agreement, the tax obligation states that it has exercised the right to make comments provided for in Article 22.6 and 29 of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013, establishes the customs code of the Union. '

" 6. The Inspectorate warns the interested party that, in accordance with article 156.3 of Law 58/2003, of 17 December, General Tax, the tax clearance will be understood and notified in accordance with the proposal formulated in the minutes if, in the within one month from the day following the date of the minutes, the interested agreement of the Chief Inspector shall not have been notified of any material errors, ordering the completion of the file by means of carrying out the proceedings; proceed, confirming the settlement proposed in the minutes or estimating that in the settlement proposal there has been an error in the assessment of the facts or misapplication of the legal rules and giving the interested party the time limit for the hearing prior to the liquidation.

Alternative text 1: The tax obligation is notified of the contents of this act and, in particular, if it is a debt to be entered by virtue of the liquidation that occurs as a result of this act, of its duty to enter the amount of that amount, under the warning of its levy, in the event of non-payment within the time limits provided for in Article 62.2 of Law 58/2003 of 17 December, General Tax. It shall be the determining date of the calculation of these periods when the settlement of the minutes has been notified. The income can be made in banks, savings banks and credit unions in which it is not necessary to have an open account. Payment can also be made by debit in your current account, through the Electronic Headquarters of the Tax Office, at the https://www.agenciatributaria.gob.es address, in the Tax Payment option.

Alternative text 2: The tax obligation is notified of the contents of this act and, in particular, if it is a debt to be entered under the liquidation that occurs as a result of this act, of its duty to enter the amount of that amount, under the warning of the levy, in the event of non-payment within the period of ten calendar days provided for in Article 108.1 of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 The customs code of the Union shall be the same as that of the Union. It shall be the determining date of the calculation of these periods when the settlement of the minutes has been notified. The income can be made in banks, savings banks and credit unions in which it is not necessary to have an open account. Payment can also be made by debit in your current account, through the Electronic Headquarters of the Tax Office, at the https://www.agenciatributaria.gob.es address, in the Tax Payment option.

Alternative text 3: The tax obligation is notified of the contents of this act and, in particular, if it is a debt to be entered under the liquidation that occurs as a result of this act, of its duty to to enter the amount of that amount, under the warning of its charge by way of a prize in the event of non-payment in the legally established time limits. It shall be the determining date of the calculation of these periods when the settlement of the minutes has been notified. In the case of a quota settled by the Value Added Tax in respect of import operations and the duty to be paid, at this time and at the time of carrying out those operations, to the system of deferral Article 167 (2) of Law No 37/1992 of 28 December 1992 on the value added tax and its implementing rules, which shall include the quota settled in the declaration-settlement for the period in question. the settlement of the minutes is notified and the time limit for the entry of the minutes corresponds to that provided for in Article 72 of the Value Added Tax Regulation, approved by Royal Decree 1624/1992 of 29 December 1992. The income of late interest, surcharges and other concepts other than the quota may be made in Banks, Savings Banks and Credit Unions in which it is not necessary to have an open account. Payment can also be made by debit in your current account, through the Electronic Headquarters of the Tax Office, at the https://www.agenciatributaria.gob.es address, in the Tax Payment option. "

Two. Annex II, numbers 2, 3, 4 and 6 are worded as follows:

" 2.

Alternative text 1: The start date of the performances was on the day ........................ and in the computation of the duration period it must be addressed to the following circumstances: ..................................................................................................................................................................................................................................................................................................................................... "

" 4. As a result, the following settlement proposal is formulated with respect to the following concepts:

............................................................................................................................................................................................................................................... ...........................

Alternative Text 1: In accordance with the provisions of Article 101 ... of Law 58/2003 of 17 December, General Tax, and Article 190 ... of the General Rules of Procedure and Management Procedures and Tax inspection and development of the common rules of the procedures for the application of the taxes, approved by Royal Decree 1065/2007, of 27 July, the proposed liquidation has the consideration of definitivsued, which shall be notified.

The Inspectorate also warns the person concerned that the Chief Inspector may agree to the practice of complementary actions before the act of liquidation is issued. "

Three. Numbers 2, 7 and 8 of Annex III are worded as follows:

" 2.

Alternative text 1: The start date of the performances was the day ....................... and in the computation of the duration of the duration, the following cicunstances must be addressed: ................................................................................................................................................................................................................................................................ ..........

In the course of the proceedings, proceedings have been extended on the following dates ................................................................................................................................................................................................................................................................. >

Alternative text 2: The start date of the performances was the day .....................

The duration of the present proceedings, in accordance with the provisions of paragraph 1 (a) and (b) of the additional 20th of Law 58/2003, of 17 December, General Tax, runs within the period maximum for the notification of the customs debt to the tax obligor, which is three years from the date of birth of that debt, as provided for in Articles 77 to 79 and 103 of Regulation (EU) No 952/2013 of the European Parliament and of the Council Regulation (EU) No 123/2014 of 9 October 2013 laying down the customs code of the Union

In the course of the proceedings, proceedings have been extended on the following dates: ................................................................................................................................................................................................................................................................ " >

" 7.

Alternative text 1: The tax obligation states its compliance with all the content of this Act, thus extending it expressly to the basis of the application/estimation/value/measurement carried out and the elements of fact, legal bases and quantification of the proposed settlement ............................. and of the sanction contained in the minutes.

Alternative text 2: The tax obligation states its compliance with all the content of this Act, thus extending it expressly to the basis of the application/estimation/value/measurement carried out and the factual elements, legal bases and quantification of the proposal for interim settlement and sanction contained in the minutes. With that agreement, the tax obligation states that it has exercised the right to make comments provided for in Article 22.6 and 29 of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013, establishes the customs code of the Union. '

" 8. The settlement shall be deemed to have been produced and notified and the penalty shall be notified and notified in the terms of the proposals made if 10 days after the date of this act has not been notified to the interested party. Chief Inspector correcting any material errors that may contain the same.

Alternative Text 1: Confirmed the proposals, the deposit made will be applied to the payment of those amounts. If a guarantee or certificate of insurance has been filed, the income must be made within the period referred to in Article 62.2 of Law 58/2003 of 17 December, General Tax, or within the period or time limits set in the agreement of the deferment or fractionation which would have been granted by the tax administration with such guarantees and which the tax liability would have requested prior to the end of the period of Article 62.2 of that Act.

Alternative Text 2: Confirmed the proposals, the deposit made will be applied to the payment of these amounts. If a security certificate or certificate has been submitted, the entry must be made within 10 calendar days provided for in Article 108.1 of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013. 2013, for which the customs code of the Union is established.

Alternative text 3: Confirmed the proposals and dealing with a debt settled by the Value Added Tax in respect of import operations and being the interested party, at this time and at the moment of carrying out such operations, to the system of deferral regulated in paragraph Two of Article 167 of Law 37/1992, of 28 December, of the Tax on the Value Added and in its rules of development, the income of that debt shall be effected as follows:

(a) In respect of the value added tax rate, the tax liability shall include that share in the statement-settlement for the period in which the settlement of the value is reported as The minutes and the period of entry of the act shall correspond to that provided for in Article 72 of the Value Added Tax Regulation, approved by Royal Decree 1624/1992 of 29 December 1992.

(b) In respect of interest on late payment, surcharges and other concepts other than the quota, the deposit made shall apply to the payment of such amounts. If collateral has otherwise been lodged, the income shall be made within the period referred to in Article 62.2 of Law 58/2003 of 17 December, General Tax, or within the time limit or time limits set in the deferral agreement or fractionation that would have been granted by the tax administration with such guarantees and that the tax obligation would have been requested prior to the end of the period of Article 62.2 of that Act. "

Four. Numbers 6, 7 and 10 of the first paragraph of Annex IV are worded as follows:

" 6. Paragraph 2 of the minutes shall indicate the date of commencement of the proceedings and shall state, where appropriate, the circumstances affecting their calculation in accordance with the provisions of Article 150 of Law 58/2003 of 17 December 2003. Tax. The dates on which proceedings have been initiated shall also be entered in the course of the proceedings.

The alternative text proposed first will be used with a general character.

The alternative text proposed in second place will only be used when the regulated tax is one of those that make up the customs debt. "

" 7. Paragraph 3 of the minutes shall contain the facts and elements which are relevant for the verification of the tax situation of the person concerned, which have resulted from the inspection measures, and the consequences of the right to those facts or circumstances entail in order to regularise the tax situation of the tax liability.

When the act relates to taxes that make up the customs debt, it shall be included in any event, if not as indicated in the preceding paragraph, an explicit reference to the documentation and to the information on which the settlement resulting from the minutes.

This paragned in the minutes, it must be considered that there has been an error in the assessment of the facts or the misapplication of the legal rules and that the correction is affected. to matters not alleged by the tax obligor, shall notify the rectification agreement so that within 30 calendar days, counted from the day following that of the notification of the opening of the said period, it shall make claims and express their agreement or disagreement with the new proposal made in the agreement rectification. After that period, the appropriate settlement shall be israph will include the means and the date on which the tax obligation is communicated to him for the completion of the verification and investigation actions and the filing of the file and the opening of the hearing prior to the opening of the minutes.

In addition, it will be stated in this section if the subject has been presented with allegations, making an assessment of them. The circumstances justifying the action directly with the person responsible for the action shall also be included in this paragraph, where appropriate.

However, in the case of taxes which form part of the customs debt, there shall be no evidence of the file or hearing before the person concerned prior to the opening of the minutes. "

" 10. The white space referred to in paragraph 5 shall indicate the provisional or final nature of the settlement whose proposal is incorporated into the minutes.

When the regulated tax is one of those that make up the customs debt, the settlement will always be provisional. It shall also be expressly stated that the person concerned, in providing his/her conformity, has exercised the right to make comments provided for in Articles 22.6 and 29 of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013, for which the customs code of the Union is established. In another case the act shall be understood to be in disconformity, extending to the model A02. '

Five. Annex IV, points 2 and 4, second paragraph, are worded as follows:

" 2. For the formalisation of the minutes to be extended using this model A02, the instructions set out in numbers 3 to 9 inclusive and 12 in the first paragraph of this annex shall be observed. In any event, the content of paragraph 3 of the minutes, in terms of the explicit nature of the facts contained in the minutes and the development of the arguments of law set out therein, shall be completed by the actuaries of a report. The wording of the heading of the minutes shall be adapted when they are extended without the presence of the persons concerned, replacing the expression " and present gift ..., with the identification number ..., as ... interested or their duly notified representative.

However, in the case of taxes which form part of the customs debt, there shall be no evidence of the file or hearing before the person concerned prior to the opening of the minutes. In this case, those formalities are after the minutes being 30 calendar days, in accordance with the provisions of the customs legislation of the European Union. "

" 4. In paragraph 6, the alternative text proposed in the first place shall be used in general. In the blank space of alternative text 1, the acting authority of the Inspectorate of the Tax Inspectorate shall be indicated, in respect of which the allegations are to be made through the administrative unit which, in each case, proceeds.

The alternative text proposed in second place will only be used when the regulated tax is one of those that make up the customs debt. "

Six. The third paragraph of Annex IV, third paragraph, is read as follows:

" 8. The white space referred to in paragraph 7 shall indicate the provisional or final nature of the settlement whose proposal is incorporated into the minutes.

The alternative text proposed first will be used with a general character.

The alternative text proposed in second place will only be used when the regulated tax is one of those that make up the customs debt. "

Second. Entry into force.

This resolution shall enter into force on 1 May 2016.

Madrid, April 12, 2016. -Director General of the State Tax Administration Agency, Santiago Menéndez Menéndez.