Order Hap/2046/2015, On 1 October, That Amending The Order Of 4 June 1998, Which Regulates Certain Aspects Of The Revenue Management Fees That Constitute Rights Of Public Finances.

Original Language Title: Orden HAP/2046/2015, de 1 de octubre, por la que se modifica la Orden de 4 junio de 1998, por la que se regulan determinados aspectos de la gestión recaudatoria de las tasas que constituyen derechos de la Hacienda Pública.

Read the untranslated law here: http://www.boe.es/buscar/doc.php?id=BOE-A-2015-10767

With the target primary of make extensive to it management revenue of them rates the procedure of fundraising through them entities that lend the service of collaboration in the management revenue that has entrusted the Agency State of Administration tax, is issued the order Ministerial of 4 of June of 1998 by which is regulate certain aspects of it management revenue of them rates that constitute rights of the Hacienda public.

The experience accumulated allows say that them procedures regulated in such order allowed improve notably them mechanisms of control and follow-up of the collection of this type of resources tax.

Subsequently, and fundamentally as consequence of the introduction of the euro and certain changes produced in it structure organic of them departments Ministerial of the Administration General of the State, the aforementioned order Ministerial of 4 of June of 1998 was modified by the order Ministerial of 11 of December of 2001, that came to clarify certain aspects regulated in that.

One of the primary objectives of all tax administration is to simplify and facilitate the fulfillment of tax obligations and it is unquestionable that any enlargement of the procedures or the means of payment is tax obliged facilitate operation income of their respective debts.

Precisely in this context, it was considered convenient to promote that rates taxpayers can pay them directly in the administrative offices, using credit or debit cards.

To give coverage normative to this procedure of payment, is dictates the present order that, also sets as mandatory the habilitation in them offices administrative of the payment with card with regard to certain rates, attending to them features specific of each an of them.

On the other hand, adapting the content of the Ministerial order of 4 June 1998 to the new system of coding and identification of bank accounts, based on the IBAN, implanted in Spain after the entry into force of the law 16/2009, of 13 November, payment services.

Unique disposition of the General Regulation of fundraising, approved by Royal Decree 939/2005, of 29 July, empowers the Minister of economy and finance to enact those provisions which are necessary for the development and implementation of the regulatory text, which comes to regulate, among other things, the overall collection procedure of the rates.

The enabling to is concerns the paragraph previous must considered conferred currently to the Minister of Hacienda and administrations public, under it established in the article 5 and in the available end second of the Real Decree 1823 / 2011, of 21 of December, by which is restructured them departments Ministerial.

By virtue, I have: single article. Modification of the order of 4 June 1998 which regulates certain aspects of the revenue management fees that constitute rights of public finances.

Is introduced the following modifications in the order of 4 of June of 1998 by which is regulate certain aspects of it management revenue of them rates that constitute rights of the Hacienda public: one. Modifies paragraph 7, which is drawn up in the following way: «7. income in the managing administrative body.»

When it advise reasons of economy and efficiency, and prior request of the organ Coordinator of the Department ministerial u body autonomous, the Agency State of Administration tax may authorize that them interested made the payment in boxes located in the dependencies of the organ Administrative Manager, even in alleged different of them already collected in the paragraph 5 of this order. In any case, be delivered to the person concerned a proof of accomplished payment which shall contain, as a minimum, the data referred to in article 41.3 of the General Regulation of fundraising.

This mode will be compatible, in all case, with the of income by the obliged to the payment in it has restricted of the entities collaborating.

Admission to the restricted account of the collaborating institution will take place daily or in the term which, according to criteria of good management, set the State tax administration agency. Of the total amount raised by each rate, Manager administrative organ shall be a single entry into the restricted account of raising rates, whichever is applicable, as provided for in article 5(2) of the order EHA/2027/2007, of 28 June, which is partially developed the Royal Decree 939/2005, of 29 June, which approves the General Regulation of fundraising , in relation to credit institutions that provide the service of collaborative revenue management of the State tax administration agency.

(For these purposes, must be conducted as many daily income as rate codes, using copies that are necessary models listed as annex III, A) and (B)), in which should be recorded the name of the managing administrative body and your tax ID.

The number of admissions in the day and its global amount, which will match the amount to enter will be indicated in the main body of the model.

By the State tax administration agency shall be fixed minimum requirements that, with respect to supporting documents and safeguards thereof, are enforceable management administrative authorities".

Two. Amending paragraph 13, which is drawn up in the following way: «13. Opening and cancellation of restricted accounts of fundraising in credit institutions.

1. opening of accounts. (The proposal of opening of has must specify: to) code call sign and denomination of the rates to enter through it has requested.

(b) name of the Center or centers that have to his charge the management direct of each rate.

(c) entity of credit in that it proposes the opening of it has.

(d) the code WERE of it has or accounts that have of be cancelled as a consequence of the new authorization.

The authorization granted by the holder of the Department of fundraising of the Agency State of Administration tax, that set them conditions of use of this has, will be sent to the organ applicant, giving is transfer of the same to the entity of deposit.

(Once is effective such opening, the body holder of it has communicated immediately to the the holder of the Department of fundraising of the Agency State of Administration tax them data identifying following: to) code WERE of it has.

(b) NIF of the holder (Ministry or agency autonomous).

Credit institution, once authorization has been received, proceed to open the account under the rubric of "public Treasury. Ministry of.../Organismo self-employed... Account for the collection of rates".

These accounts will be identified, in any case, using code IBAN: Likewise, the NIF of the Ministry will be assigned to each account or autonomous body holder.

2. cancellation of accounts. When check are not met the conditions and requirements provided for in the operation of restricted accounts authorized, or not exist reasons that led to its opening, the Department of revenue of the State tax administration agency agreed cancellation of them on its own initiative or on the proposal owner account.

En_el_caso_de_que split the titular organ initiative, this will lead to the Department a proposal of cancellation which shall set forth the following information: a) IBAN code and name of the restricted to cancel account.

(b) name of the credit institution which is opened the account to cancel.

(c) code of the rates collected through such account.

(d) productivity centres which are in charge of the direct management of the above mentioned fees.

Agreed cancellation by the Department of revenue of the State Agency for tax administration, it shall be notified to the holder body and the credit institution itself».

3. Add the following additional provision: 'the eighth additional provision. Payment of fees at the offices of managers administrative agencies with credit or debit cards.

Managers administrative authorities may allow that the obligors to pay to carry out income in their respective offices by means of credit or debit cards. For this, hired said service with any entity of credit that holds the condition of partner in it management revenue of the Agency State of Administration tax, which there will be of processing these income according to the procedure that is sets in the order EHA / 2027 / 2007, of 28 of June, by which is develops partially the Real Decree 939 / 2005 , of 29 of July, by which is approves the regulation General of fundraising, in relation to the entities of credit that lend the service of collaboration in the management revenue of the Agency State of Administration tax.

In all case, the organ Administrative Manager will be forced to provide to the required tax documents of income with them data that allow to the entity of credit processing the payment in accordance with the procedure cited in the paragraph previous.


With regard to those rates that have expressly the Minister of Hacienda and administrations public, them organs administrative managers will be forced to establish in their offices the procedure of payment to is concerns the paragraph previous.

Antes_de of March 1, 2016 managers administrative bodies of the rates listed below must permit in their respective offices that the required tax can make payment through credit and debit cards: to) code 006, issue certificates of criminal records of acts of last will and death cover insurance contracts.

b) code 052, processing of authorisations of residence and other documentation to foreign nationals.

«(c) code 058, vaccination of travellers international.»

Sole final provision. Entry in force.

This order shall enter into force the day following its publication in the "Official Gazette".

Madrid, from October 1, 2015.-the Minister of finance and public administration, Cristóbal Montoro Romero.