Law 34/2015, Of September 21, Partially Amending Law 58/2003, Of 17 December, General Tax.

Original Language Title: Ley 34/2015, de 21 de septiembre, de modificación parcial de la Ley 58/2003, de 17 de diciembre, General Tributaria.

Read the untranslated law here: http://www.boe.es/buscar/doc.php?id=BOE-A-2015-10143

FELIPE VI


KING OF SPAIN
To all who see and hear.

Know: that the Parliament has approved and I hereby sanction the following law:
PREAMBLE


I

Since its entry into force, the Law 58/2003 of 17 December, General Tax, has undergone several modifications although that is now implemented more far-reaching, affecting various parts of the legal text, which are justified on various reasons that are detailed below, ensuring this reform, both in matters that are subject to modification as in the newly incorporated, maintaining the character encoding of Law 58/2003 of 17 December, General Tax is recognized in the preamble.

This rule follows the principle of continuous adaptation of tax legislation to the evolution of society and, particularly, to the mechanisms of various kinds, form the legal and economic relations between citizens, relations on which gravitates ultimately, the tax liability, adaptation, however, is always respect a principle of stability of the rules to strengthen legal certainty for the benefit of legal operators apply the tax system: the taxpayers, the social partners and the Tax Administration.

In that sense, this law follows the guidelines set by the Law 36/2006 of 29 November, on measures for the prevention of tax fraud, and the latest Law 7/2012, of 29 October, of modification of tax and budget policy and adequacy of financial regulation for the intensification of actions in preventing and combating fraud.

Needs trying to be covered in this text are diverse, integrating purely technical amendments concerning provisions already incorporated in the current Law 58/2003 of 17 December, General Tax, and incorporating new figures and substantive to cover procedural loopholes currently existing or adapt the rule to overcome situations of interpretative, administrative and judicial controversy, which were found throughout these years.

The essential objectives pursued by the amendments are:

Strengthening legal certainty both taxpayers and the tax administration and reduce litigation in this area, it is essential to achieve a more precise, clear and systematic of all those procedures through which regulation applies and manages the tax system.

Prevent tax evasion, encouraging voluntary compliance with tax obligations.

Increase the effectiveness of administrative action in the application of taxes, making better use of the resources available to the administration.

These objectives can be summarized in one: improve, adapt and complete the regulation of the Spanish tax system, making it fairer and more efficient.

In detail, the steps taken by the present text are:


II
The powers of the organs of the Tax Administration have attributed the initiative for the development of provisions in the tax, to issue a binding interpretative provisions in the application of taxes, faculty and explicit implicitly contained in the standard the role that current legislation attributes to them and now simply express object of reflection in the law.

The figure of the conflict in the application of the standard was set in Law 58/2003 of 17 December, General Tax, as an evolution of fraud law and a different configuration of the latter, constituting as a instrument to combat the most sophisticated mechanisms of tax fraud, ordinary materialized, as practice shows, the use of negotiable figures likely be classified as abusive.

After ten years after the entry into force of the Law, the experience accumulated on the institute advises changing their legal status in the sense of allowing its punishability, and this with a dual purpose.


On the one hand, bring the regime into the jurisprudential doctrine, which does not exclude the defraudatoria will in this figure, conclusion is further supported by a broad section of the scientific literature and is the usual situation in comparative law, combining the standard safeguarding the principle of criminality in punitive law, embodied in Title IV of the Act, with the necessary flexibility in a general anti-abuse clause.

To this end a new type is set in the law violator, where possible material results of the conduct of the obligor and the neglect by the same pre-existing administrative criteria that would have determined the unfairness of integrated business acts or substantively equal.

On the other hand, provide the exact fulfillment of the mandate of Article 31 of the Constitution which enshrines the general duty to contribute, through the pursuit of those complex devices oriented tax fraud.

From the entry into force of Royal Decree 335/2010, of 19 March, by which the right to make customs declarations and customs representative figure is regulated, a customs representative, not only agents and customs agents, can act as such to the customs in the form of direct representation, which motivates the possibility of incurring vicarious liability is extended to all of them.

The reform includes a clarification of transcendent character, text explaining the positive interpretation of normative set that regulates the right to check and investigate by the Administration, emphasizing the conceptual distinction between this right and the right to settle , in order to overcome the problems of interpretation that this matter has caused, focused, traditionally, in the field of verification of the correction of certain tax credits and on the legality of compensation, deduction or application thereof.

The Law clarifies, to that effect, that the requirement does not transcend the right to settle in any of its aspects, the right to check and investigate, a right that will only limitations contained in the Act in cases where expressly stated in the legal text itself, specifically the maximum time set for the start of checks aimed part certain tax credits, or those obviously be established in each tax law itself.

It is essential, again to avoid interpretative doubts, explicit recognition is performed with respect to the powers of qualification attributed to the Administration in relation to facts, events, activities, farms and businesses that occurred, produced, developed or formalized in tax periods for which the limitation period had been the right to settle, they had to fill tax purposes in exercises or periods when such a requirement would not have occurred.

With these modifications are possible not only guarantee the right of the Administration to carry out checks and investigations, but also ensures the taxpayer to benefit from the tax credits mentioned above, as well as the proper exercise of other rights, such as the rectification of its self-assessments when checking the origin of the rectification Administration should verify aspects related to exercises for which there was the prescription of the right to liquidate.

A modification is introduced in the field of formal tax obligations, to specify, in relation to the record books, the possibility that regulatory standard through the obligation of keeping thereof through electronic means is regulated.

In tributes payment made by receipt after discharge in the appropriate register, register or registration do not require the submission of representations or reverse, so the beginning of calculating the limitation period stands at the moment the accrual of that tax, as it is from the time when the Management Authority can take the actions ultimately led to the settlement of the tax. this field is reflected in the law.


The existence of related tax obligations raises important issues concerning limitation not currently addressed in the Law 58/2003 of 17 December, General Tax. Thus, when the Tax Administration regulates a tax liability related to another of the tax itself constrained if the Administration, on its own initiative or pursuant to a request for correction of autoliquidación filed by the taxpayer, seeks to amend the related tax liability by applying the criteria in which has been based the regularization of the first obligation, you may not do so because the already prescribed debt, leading to situations where taxpayers and the public creditor could be seriously harmed.

So, there may be cases of double taxation to the detriment of the taxpayer. But no taxation situations can also occur to the detriment of the interests of the exchequer.

To solve these problems, the regime of interruption of the limitation of related tax obligations owned by the same obligation is regulated.

As a complement, the procedural channel through which regulates the Administration exercise its right to liquidate discontinued in accordance with the foregoing, the office of possible compensation amounts to be paid and return result is possible, and reimbursement is guaranteed of those returns that are linked to settlements being subject to appeal or claim for the same tax obligation.

A technical correction is made in Article 69.1 and another 82.1 as a result of the renumbering of the different paragraphs of Articles 68 and 81 respectively by the first final provision of Royal Decree-Law 20/2011 of 30 December on urgent budgetary, tax and financial matters for the correction of the deficit.

It deepens the recognition of the work done by professional tax advice by incorporating a reference to the need to implement new lines of collaboration to promote cooperative compliance with tax obligations.

In connection with the transfer of data by the tax authorities, the publication of information is allowed when it derives from the regulations of the European Union.

Turn, requires a strengthening of the mechanisms of public finances to promote the general duty to contribute to Article 31 of the Constitution and the fight against tax fraud, not only through measures aimed directly and exclusively to the mere repression of it. We should never forget that the Spanish Constitution in its preamble the will of the nation to establish an advanced democratic society. The principle of transparency and publicity is part of the principles that should govern the conduct of all public authorities to give effect to that goal.

In this sense, the measure consisting of the publication of lists of debtors incorporated in the Law 58/2003 of 17 December, General Tax, you have to frame it in the direction of the fight against tax fraud through the promotion of all types of preventive and educational tools that contribute to voluntary compliance with tax obligations, in promoting the development of a genuine tax civic awareness as well as active advertising derived transparency in public activities relating to information whose knowledge is relevant.

The measure is fully respectful reserve tax data and therefore with the principles on which it is based and must not forget the influence in this area is the protection of the right to privacy and the need to enhance the efficiency of the tax system, all they conjugated to the extent that will only be advertised those socially reprehensible tax behavior from a relevant quantitative perspective, enabling the legislator only the dissemination of those behaviors that generate greater economic damage to Treasury that bring cause of failure to pay on time income originating in voluntary period established by law in view of the different types of debts.


In short, although the principles of transparency and publicity can sometimes collide with other constitutionally protected rights, such as privacy and data protection, must be properly weighed the various interests that are intended to safeguard, and that taking into account especially the principles of proportionality, accuracy and retention of data contained in Article 4.1 of Law 15/1999, of December 13, Protection of Personal data. This is also done in other countries in our environment where different assumptions of exception to the general principle of confidentiality of tax data, such as Germany and Finland are collected.

In the search for balance between the rights that are integrated into the standard, the social to enforce tax obligations and the taxpayers regarding the preservation of their privacy body, priced rules are introduced to form listings to be made public.

This has been done in other areas, introducing the principle of publicity in various sectors of the special protection that is preached. That is the financial sector, prevention of occupational hazards and recently on sanctions of senior officials, all areas where there has been the effectiveness of such measures in relation to the aim pursued. Given the novelty of the text at this point, and the significance of the consequences arising therefrom, the rule chooses to establish direct access, to the administrative jurisdiction by stakeholders to consider not publication in accordance with law.

This regulation is completed by that contained in the Organic Law XX / XX, xx, which regulates access to the information contained in judgments on tax fraud as it would be inconsistent for the identity of those who have left published pay their tax obligations and yet remain hidden precisely to the big fraudsters have been convicted for crimes of this nature.

On the other hand, it is precisely what the probative value of the invoices within the meaning established in the doctrine of the Central Economic-Administrative Tribunal, that is, denying that bills are a means of privileged evidence regarding the reality of operations.

Given the doctrine of the Central Economic-Administrative Court that the VAT assessments can only refer, as appropriate, to monthly or quarterly settlement periods, may be distributed linearly between these periods discovered quotas imposed by Administration calculated annually, when the taxpayer does not justify the quotas correspond to another period in accordance with tax regulations.

The inability of taxpayers who at the beginning of the investigation verification procedure or have already implemented or offset the amounts they had outstanding by a supplementary declaration void leave compensation or application made in another exercise and request expressly states the compensation or application of those amounts in the proven exercise, which could alter the qualification of the possibly infringement.

The time to start or end the infringement procedure requested expert appraisal was suspended, since the current regulation could result in the inability to impose a sanction against the settlement when such appraisal is promoted.

It could also be that the sanction had already been imposed at the time the expert appraisal requested. In that case, it is necessary to adapt the sanction to the resulting settlement after the appraisal without being necessary to go to a revocation procedure.

The legal regime of the limited verification in order to facilitate the protection of the rights of the taxpayer by allowing them voluntarily and without prior request, can provide in the course of a limited verification procedure is amended their merchant accounts for simple observation of certain data available to the administration, without such voluntary contribution has preclusive effect.

Proven the existence of numerous incidents in the interpretation of the regulation of the terms of inspections, it becomes a new regulation requires, without undermining the rights and guarantees of taxpayers, allow reduce conflict in this area.


Several are the objectives pursued by the new regulatory procedure deadlines inspector:

A) simplify significantly the existing legislation by eliminating a large and complex system of justified assumptions interruptions not attributable to the Administration delay and extension of time. Also, the assumption is suppressed unjustified interruption for more than six months.

B) greater legal certainty as to the calculation of time limits Inspector procedure, incorporating new obligations to inform the taxpayer of the vicissitudes of that period (duration and, where appropriate, suspension and extension thereof) of so that the obligation can know clearly what is the deadline of the procedure.

C) To reduce significantly the tax disputes.

That is, the modification of the regulation inspector term procedure will allow the inspection activities have a more predictable completion date, known by the taxpayer, without loss of any right to it, contributing in turn to good end of tax settlements and defend the general interests.

The reform implies an increase in term of the inspection procedure and, in return, along the processing will occur certain events that are not going to extend the term of the Tax Administration has to complete the procedure, as postponements requested by the taxpayer to fulfill formalities or waiting period required data to other administrations. However, they may be deducted certain periods defined suspension objectively in the Law on assumptions that prevent the continuation of the process, being able to extend the duration of the procedure for the days of courtesy in which the required requests that out actions are not carried with the same or when the taxpayer contribution belatedly documentation that has been previously required him or provide documentation once appreciated the need to apply the method of indirect estimation.

The consequences of exceeding the term of inspector procedure will be those currently planned.

Moreover, regulation of indirect estimation method has been insufficient in some aspects. These shortcomings and inadequacies have been partially corrected by case law. However, the pronouncements of the courts are dispersed and heterogeneous, leading to legal uncertainty in the application of this regime.

Therefore they need clarifying and certain aspects of this matter; signs, indices and modules if the required method of objective estimation of the company, statistical studies or one could have applied: thus, the sources of which can proceed data to be used in indirect estimation point shows performed by the Inspectorate.

It is stated that the indirect estimation can be applied only to sales and income, or only to purchases and expenses, or both simultaneously, based on hidden or missing data.

With regard to input tax Tax Value Added deductibility it is supported on this system but is not available invoices or documents which generally requires tax legislation, provided that the Administration obtain data or evidence showing that the taxpayer has actually borne the tax.

Since the estimate of bases and contributions made annually in taxes such as VAT, with settlement periods less than one year, the estimated annual fee is linearly distributed among the corresponding settlement periods, unless the required justification that comes a different temporal distribution.

With regard to the penalty area, to prevent two different sections of the same provision established two alternative sanctions for the same infringement, specifically, for the offenses of presentation of customs documents incomplete, inaccurate or data false, if not determine the birth of a customs debt, it is necessary to amend its title, which is also altered as a result of the new regulation the term of inspector procedure, as there may be cases of extending this period once initiated an infringement procedure, making it necessary to transfer to the latter the eventual extension of the first.


Moreover, the offender subject qualification in the field of the groups that pay tax as fiscal consolidation as a result of the new configuration of the scheme made through the Law 27/2014 of 27 suits November corporate income tax.

In relation to the Books Registry means the offense of incurring delay in the obligation of keeping and supply through the Electronic Office of the State Tax Administration Agency typified.


III
The amendments to the regulatory normative block economic- administrative claims pursues two basic objectives:

- Streamlining the performance of the courts and

- Reducing litigation.

To achieve these objectives, the reform promotes greater and better use of electronic means in all stages of the proceedings, streamlines procedures and system anticipates the establishment of the doctrine of the Courts and technically improves the current regulation, completing gaps and clarifying some extreme that the practice has shown as doubtful and, as such, generators legal disputes.

In this sense, is attributed to the Court Central Economic-Administrative jurisdiction to hear claims in respect of proceedings between individuals, when the claimant's tax domicile is outside Spain.

System unification of doctrine is expanded, enhancing legal certainty, to be attributed to the Central Economic Administrative Court competence to take decisions on unification of criteria and the Regional Economic-Administrative Courts the possibility of issuing decisions binding approach to of deconcentrated rooms.

In terms of accumulation, accumulation mandatory rules are simplified and the optional accumulation is introduced.
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Moreover, a presumption of representation voluntary set for those who flaunted in the process of application of taxes which derive the contested measure, which certainly involves the removal of indirect costs to taxpayers .

Electronic notification for claims to be compulsorily filed in this way is introduced.

Clarification occurs on costs in the case of rejection, specifying the subjective scope of the order for costs, linking it to each instance, and subordinating the court of first instance for further confirmation.

Special rule computing time for appeal in the event of silence, according to the recent Supreme Court case law and doctrine of the Central Economic Administrative Court is deleted. To safeguard the legitimate right of defense of taxpayers, if subsequent to the filing of the economic-administrative claim express resolution is dictated, be notified by granting term arguments before the Economic-Administrative Courts, holding it by contested, without prejudice to the extraprocedural satisfaction must be declared by the economic-administrative body was knowing.

Reference to the electronic file is incorporated, mandatory electronic filing if the act was notifiable impugning this way is advocated and extensively use of such electronic means.

Is determined explicitly in standard range of law the period available to the administration to implement the decision of the Economic-Administrative Court in cases other than the feedback, that is, in cases in which it is resolved by substantive reasons or background.

Regulation is completed on claims between individuals for the express recognition of the effectiveness of the decisions issued before the Tax Administration in charge of the application of taxes.

The possibility of suspension of economic and administrative decision if ordinary lodging appeals raised by Directors General if certain circumstances occur is established.

Improvements are introduced on an action for annulment those cases expressly regulated against is not appropriate that resource.

A new resource, the execution, called execution incident so far, against acts issued as a result of a positive decision of the Court, clarifying the substantive scope of application, simplifying the procedure and establishing the urgency in processing is created .

Resolution within the special review is reduced to six months.


Finally, the procedure is replaced before the individual organs by the simplified procedure for small claims in which the court may act sole.
IV


As a result of regulatory reform crime against the Treasury conducted by the Organic Law 7/2012, of December 27, are made accurate to amendments of Law 58/2003 of December 17, General tax, to establish an administrative procedure to practice tax assessments and bill the same even in cases where the processing of criminal procedure is initiated when this one of the most significant changes in the Organic Law 10/1995 of 23 November, of the Penal Code.

The significance of that organic modification alone justifies the inclusion in the Law 58/2003 of 17 December, General Tax, a new Title VI specifically dedicated to the actions to be taken in these cases, since the guideline organic legislator has become clear: the general rule is the practice of settlement and development of the tax collection actions of the tax debt quantified through it, notwithstanding that, in certain cases spelled out in the tax law, the legislature opted, in strict adherence to the optional nature set in criminal law at this point, for the suspension of the proceedings without liquidation practice, as long as there is no statement in court headquarters.

This change will overcome, in most cases, the existing situation so far, according to which the forced cessation of administrative proceedings settlement of the tax debt caused, among other things, the conversion of tax debt a figure of a different nature, civil liability for the offense, as a formula for compensation to the Treasury of generated damage.

In addition to this result, the new structure of the standard will also overcome the different and unjustified favorable treatment dispensed to the existing regulation who constituted the alleged perpetrator of a crime against the Treasury against whom it is set up as mere administrative offender concerning the obligation pertained to the latter in front of the first to pay or ensure the suspension of operation of the administrative act.

The new tax law integrates therefore rules that address the unique situations arising from the coexistence of administrative actions and payment settlement with the criminal prosecution of fraud.

In the current configuration of the crime against the Treasury has been incorporated into positive law the concept of regularization, defined it as the full recognition and payment of the tax debt, configured as the true reverse of the crime, making it possible full return the legality and ending the provisional legally protected injury caused by the fraud. For this purpose the Law remembers the elements that make up the tax liability, as Article 58 of Law 58/2003 of 17 December, General Tax, confirming the authority of the Tax Administration to perform the checks that are considered necessary in order to determine the existence, where appropriate, the full recognition and debt repayment required by that adjustment.

The lack of certainty as to the existence of such adjustment will determine both pass the blame on the jurisdiction or the transfer of the case to the prosecutor.

The other consequence is, in general, as noted above, the practice of administrative liquidation, for which a specific procedure, maintaining the structure of the inspection procedure currently regulated by Law 58/2003 regulates of 17 December, General Tax, as to the beginning and processing incorporates significant changes in the termination phase thereof with respect to the liquidation linked to crime, being necessary to issue such liquidation, prior authorization of the competent body to filing the complaint or grievance.

Next, it provides for the possibility of the return of the case to administrative headquarters in case of rejection of the complaint or lawsuit cited above, retaking Administration top form performances, for which the deadlines are set.


Within the administrative checking and concretized once the existence of an alleged crime against the Treasury can happen that, for the same tax liability, concept and period, there are integral elements of it in relation to which can preached the existence of criminal fraud and others who are not affected by it. A mechanism for that course division, separating into two distinct settlements affected by the elements and other conditions, as preaches the criminal law is regulated. With a clear garantista vocation for the taxpayer, inspired by the principle of minimum intervention of criminal law, a general rule is set according to which all items to offset or deducted based or fee in favor of it shall be charged the liquidation linked to crime, giving the forced, however, the possibility of opting for a system of proportional distribution of such items.

From the point of view of the processing of these files related to the commission of a crime against the Treasury, it should start from the premise that consistent standards can narrow a different legal regime for various debts of public law depending on their particular nature. Within the tax field, it is necessary to establish specific substantive rules for tax debts arising from the most severe form of tax fraud, as is the crime against the Treasury which, by their uniqueness, they also have a different procedural treatment that begins in the administrative level and ends in court. That legal regime which essentially excludes the total or partial extinguishment of debt by the presence of defects or delays in the administrative procedure comprobación- is also consistent with the common patterns of sound suppression of criminal behavior that is not sympathizes with the fact that they could get away with simply matters related to irregularities in the strictly administrative application processing test question which do not affect the existence or amount of the fraud of criminal nature. The necessary application of those specific substantive rules requires that the settlements related to crimes against the Treasury should be subject to a unique processing in which, for consistency with the applicable substantive rules, are not subject to consideration those issues which are unrelated to the total or partial extinction of tax liability as they are, in this kind of debt, delays or procedural defects. In this sense, the impossibility of treating such irregularities fits the repeated pronouncements of criminal jurisdiction issued under the existing rules shunning the treatment of prior administrative procedural matters have no impact on the prosecution of an act of criminal nature.

It bears repeating that two state authorities involved to a tax fraud criminal in nature, administrative and judicial, each acting within the scope of its own.

Reported above, it is important to mean criminal preference order in two aspects: on the one hand, it is for the criminal judge the possibility of suspending the administrative proceedings collection, thereby allowing access to prudential justice against the enforceability of the tax assessment; on the other, the preference of the penal order is respected with the required final adjustment of the tax assessment to the facts that the trial judge declare tested when judge and rule, for the purposes of the imposition of a penalty on the existence and amount of the fraud. When the court decision had ruled out the existence of crimes against the Treasury is feasible, however, the administrative liquidation, judicial protection will develop in the manner provided for any other tax settlement not linked to a crime against the Treasury, in the same way as is happening today.

As was noted above, criminal modification has determined that, in addition to assessing the tax payable, the tax authorities can materialize the actions of collection of the tax debt assessed by applying the tax collection mechanisms regulated by Law 58 / 2003 of 17 December, General Tax and its implementing regulations.


As a result of the above a specific rule in which the payment period of the liquidated tax debt is concerned, which will open after the admission of the complaint or grievance, collected in this case the possibility of review set the tax collection proceedings by ordinary tax administrative procedures for reasons taxed by law.

There is one area that can not be omitted at this time Under this reform: the tax charge.

The organic modification already mentioned above about eliminating situations of privilege and place the alleged offender in the same position as any other tax debtor. Consistent with this purpose is necessary to establish a new course of tax liability based on the condition of cause or contributor in the fraud, qualified also by the need to condition the accused in criminal proceedings.

The statement of responsibility in such cases will enable the performance of the Tax Administration in order to collect the tax debt, originally settled the taxpayer taxable at headquarters responsible, leading to their ultimate effects the mandate of the amendment criminal in terms of the collection of the tax debt assessed linked to the alleged crime.

Lastly, the amendment incorporates certain specialties, which must be taken into account in the field of customs debt settlement directly under EU legislation.

The modification incorporates requires the introduction of a series of changes to other articles of the Law 58/2003 of 17 December, General Tax. Specifically, on the one hand, insofar as administrative pursuant to develop new Title VI performances are part of the application of taxes, organs that carry out part of the Tax Administration. In turn, the general rules on representation shall apply in the development of such actions.

On the other hand, they are modified the provisions governing the adoption of precautionary measures, and the list of so-called provisional settlements, in both cases as a result of new settlements now governed by the standard, non-existent so far .

Also is precise adaptation of the provision establishing non-return of the amounts paid by those voluntarily regularize the tax situation and that, under the new regulation of the crime against the Treasury, determine the full return legality.
V


Due to the special impact in the field of taxation is the European Union law and the judgments of the Court of Justice of the European Union, we proceed to the introduction of mechanisms and rules in Law 58 / 2003 of 17 December, General Tax, to increase the degree of legal integration and effectiveness of European Union law.

With regard to the legitimacy of the administrative budget to promote preliminary ruling before the Court of Justice of the European Union bodies, as it has admitted, as a mere manifestation of the primacy and direct effect of EU law European, procedural rules aimed at regulating such activity, provided, further, that the filing of those questions suspend the economic-administrative procedure and the calculation of the limitation period established.
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a new title is introduced by Law 58/2003 of 17 December, General Tax, through which it is adapted to the Community rules on aid illegal and incompatible state.

Decisions of the European Commission demanding the recovery of state aid are binding in their terms for their recipients, Member States, which must achieve restore the situation prevailing prior to the enjoyment of the aid without delay in accordance with a the procedures of national law of the member State of destination.

In the Spanish case, domestic legislation does not provide any procedure for the recovery of State aid in taxation, lack that this text comes to solve. To do this, and as a further manifestation of the character encoding of Law 58/2003, of 17 December, General Tax, a new title is introduced into the same regulator of procedures for the execution of recovery decisions in this ambit.


In the recovery of State aid Tax Administration is executing a decision that is imposed by the European Commission and must comply with the Community legislation concerning the matter, in particular the principles of immediate and effective execution of the decision laid down in Article 14 of Regulation (EC) No 659/1999 of 22 March 1999 laying down rules for the application of Article 93 of the Treaty.

These principles underlying the regulation of the execution of recovery decisions and justify their main features:

- The ability to modify final administrative acts, even res judicata, as it has established the Court of Justice of the European Union.

- Consideration of the resulting as likely to rescheduling or tax debts.

They also incorporate special limitation rules imposed by Community law, and is therefore not applicable internal deadlines prescribed in relation to the tax liability resulting solely from the implementation of the decision.

Two types of procedure for executing recovery decisions, applying one or the other depending on the nature of the elements of the tax liability to which the decision relates are created. The application of one or the other depends on whether the execution of the decision influences or not quantify or liquidation of the tax debt.

However, they may also execute recovery decisions through regular inspection procedure when the taxpayer will also check other obligations or other elements of the obligation other than those which are the subject of the recovery decision.

Articles 5 and 46.2 paths references are incorporated this new title because, on the one hand, it is for the tax authorities the implementation of the actions it regulated, and on the other, the general rules of representation be application in recovery procedures.
VI


The sixth additional provision concerning tax identification number in order, on the one hand, to explain the effects of revocation fiscal tax identification number is changed, and, secondly, to extend these effects subjectively the numbers assigned to individuals.

Also the tenth additional provision concerning the charge liability for crimes against the Treasury, with the sole purpose of adapting the tax legislation to the latest amendments to the Criminal Code, which have expanded amending the powers of the Tax administration to levy the fines.

The existence of specific rules is recognized in customs matters arising directly from European Union law, which prevail over the provisions of Law 58/2003 of 17 December, General Tax, specifying, for its special relevance among others, those concerning the nature of the settlement and resolution times, and must distinguish themselves, especially those pertaining to certain specialties in the review of acts of application of the members tributes of the customs debt as a result of the distribution of powers between national bodies and the Commission in customs matters.

Under current legislation, the initiation of friendly procedures referred to the first additional provision of the revised text of the Law on Income Tax Non-Resident, approved by Royal Legislative Decree 5/2004 of 5 March, is compatible with the processing of an administrative or judicial review proceedings raised the same issues over which deals with the mutual agreement procedure.

Given the need to prevent this mechanism with a strictly review body is juggled, and without affecting the principle of effective judicial protection, the suspension of the reviewers establishing procedures, both administrative and judicial, have been able to start until the proceedings are being friendly, so a new additional provision is included in the Law 58/2003 of 17 December, General Tax, and another in Law 29/1998 of 13 July, regulating the Administrative jurisdiction.


In compliance with the obligation to take measures to require financial institutions to effectively implement the rules of reporting and due diligence in Directive 2011/16 / EU, the Council of 15 February 2011, amended by Directive 2014/107 / EU, the Council of 9 December 2014, which refers to the mandatory automatic exchange of information in the field of taxation and those derived from the common communication standard information prepared by the OECD applicable in Spain as a result of the signing of the Multilateral Agreement between Competent Authorities on Automatic Clearing House Financial Accounts, a new additional provision twenty second is introduced, which regulates, among other things, two new types of offense in relation to the breach of the obligation to identify the residence of the persons holding ownership or control of financial accounts.

Failure to apply to the taxation of the provisions of the single additional provision of Law 11/2011, of 20 May, amending Law 60/2003, of 23 December, on Arbitration and is established regulation of institutional arbitration in the General State Administration, so that legal disputes arising between the tax authorities and public law entities shall be resolved by the procedures established in the tax regulations.

As a result of the change of name of the former Ministry of Economy and Finance, references to it that appear in the Law 58/2003 of 17 December, General Tax, to adapt its current name.

To avoid doubts about the entry into force of certain provisions, the transitional arrangements for those items that require it is established, and specifically, relates to the application of the new procedure settlement of tax debts related to crimes against the Treasury and the application of new assumptions of liability associated with possible crimes.
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In addition to the regulations contained in the new Title VI and in line with the reform of the Penal Code which allows to continue the administrative procedure for recovery of the tax debt despite the pendency of criminal proceedings, is established in the Law of Procedure criminal that the mere presentation before the criminal judge an application for stay of execution of the settlement will not produce effects unless express agreement to formalize legal guarantees.

Consequently, collecting bodies will continue the enforcement procedure until the date of the order for the suspension remember. However, once it constituted the guarantee, the suspension shall take effect from that was requested, regulating the Law of the concrete effects of self concession on embargoes made prior to it.

Law 29/1998, of July 13, regulating the Administrative Jurisdiction, clearing in the Act which, under the current regulation of the offense in the Criminal Code is amended, is excluded from the contentious-administrative knowledge of the claims that taxpayers could raise the lee of administrative action.

Are modified and incorporate certain provisions of the Organic Law 12/1995 of 12 December, the Suppression of Smuggling, which, according to the second final provision of the Act itself, have the status of ordinary law. In the same path opened by the Penal Code and embodied in the new Title VI of Law 58/2003 of 17 December, General Tax, changes in the field of smuggling will allow, in general, the assessment and collection of tax and customs from the smuggling debts, so that, to be noted by the tax Administration the possible existence of the crime of smuggling, administrative actions continue, except, where appropriate, the infringement procedure has already been initiated as a result the impossibility of concurrent sanctions.

As a result of many factors that affect this economic activity linked to the work of snuff, especially the price increase of the same, the socio-economic situation in certain parts of the Spanish geography and time constraints legal in regulating customs and tax exemptions in connection with schemes travelers and small shipments, is taking substantial growth of the acts and omissions classified as smuggling offenses such genres.


Moreover, an increase in the behavior of offenders intended to prevent the effective implementation of the sanction of closure of the establishment, also being stated a generalization of behavior alleged infringers situations involving resistance, obstruction, excuse seen or negatively to the performance of officials in charge of the investigation and processing of disciplinary proceedings.

To prevent the spread of such practices and to meet the increase of such irregularities, it is necessary to revise the administrative penalties applicable to infringements to adapt to the purpose of any sanction which is none other than deterring performing the unlawful behaviors that are the subject of them.

Given the distribution of powers between the national bodies and the Commission, and considering the jurisprudence of the Court of Justice of the European Union on non subsequent entry, remission or repayment of customs debt, in the same sense as the law 58/2003 of 17 December, General Tax, also amends law 29/1998 of 13 July, governing Administrative Jurisdiction, in order that judicial proceedings be suspended until the Commission adopts the decision within its competence.

Consistent with removal periods justified interruption of term inspection process, and its replacement by periods of suspension, the terminology is adapted in the third additional provision of Law 23/2005 of 18 November on tax reforms to boost productivity, for cases in which the Comisión Nacional del Mercado de Valores to rule on the suspension or revocation of the authorization granted to an institution for collective investment.

Law 7/2012, of 29 October, amending the tax and budgetary policy and adequacy of financial regulation for the intensification of actions in preventing and combating fraud, set a limit on payments cash. It is a rule of a financial nature, but its purpose is, as the fight against tax fraud states the preamble of the Act,.

It is considered that the exclusion of limitation on the cash exchange for another currency in cash, which is made by local exchange should be established, such exclusion also extends to payment institutions regulated by Law 16 / 2009 of November 13, payment service, both supervised by the Bank of Spain and subject to the rules of money laundering.

Also a change occurs in the legal system of notifications within the penalty to be followed in the case of infringement of the limitation of cash payments governed by the same law procedures in order to expedite notifications and harmonize its regime with which, in general, followed by the State tax Administration Agency in tax procedures.

The sixth final provision contains a number of amendments to the regulations of the income tax, among which include the modification of those sections that establish specific deadlines for verification of tax credits, whether tax losses, deductions double taxation or tax incentives in order to adapt its wording to that contained in the General tax Law, avoiding interpretative doubts regarding the conduct of verification actions to be undertaken by the organs of the tax Administration.

Consistently, the necessary amendments to the Law 20/1990 of 19 December, on the Tax Regime of Cooperatives are introduced, in order to adapt the tax treatment of negative contributions to that provided for loss carryforwards in Law 27/2014.

The need to adopt the model is established by ministerial decree, to carry out voluntary debt adjustment, determining, where appropriate, of the disappearance of penal punishment for the crime against the Treasury.

Finally, the text is completed with the precepts dedicated to the establishment of the corresponding rescinding provision, a provision limiting expenditure arising from the implementation of the provisions of the standard, the powers title, to enabling the government to issue implementing provisions and the entry into force.

Sole Article. Amendment of Law 58/2003 of 17 December, General Tax.


The following amendments to the Law 58/2003 of 17 December, General Tax are introduced:

One. paragraph 1 of Article 5, which shall read as hereby amended as follows:

"1. For the purposes of this Act, the Tax Administration shall consist of the organs and public entities to develop the functions regulated in Titles III, IV, V, VI and VII. "

Two. paragraph 3 of Article 12, which shall read as hereby amended as follows:

'3. In the scope of the powers of the State, the authority to issue interpretative or clarifying provisions of laws and other rules on tax matters for the Minister of Finance and Public Administration and the bodies of the Tax Administration to Article 88.5 of concerns this Act.

Interpretative or clarifying provisions issued by the Minister shall be binding on all organs of the Tax Administration.

Interpretative or clarifying provisions issued by the bodies of the Tax Administration to Article 88.5 of this Law shall be binding on the organs and entities of the Tax Administration in charge of the application of taxes.

Interpretative or clarifying provisions in this paragraph shall be published in the official gazette appropriate.

Up prior to the issuance of resolutions to which this section refers, and once prepared your text, when the nature of them indicates, may be subject to public information. "

Three. paragraph 3 of Article 15, which shall read as hereby amended as follows:

'3. In liquidations carried out as a result of the provisions of this article shall be required to apply the tax rule that would have corresponded to acts or usual or own or eliminating tax advantages obtained businesses and late payment interest will be settled. "

Four. paragraph 3 of Article 29, which shall read as hereby amended as follows:

'3. In furtherance of the provisions of this Article, the regulations may regulate the circumstances relating to compliance with formal tax obligations.
cases where the contribution or record keeping of the books is to be made periodically and by electronic means shall be determined
in particular. "

Five. amending letter e) of paragraph 1 of Article 43, which shall read as follows:

"E) Customs representatives when acting on behalf of their constituents. However, this vicarious liability will not cover the customs debt. "

Six. paragraph 2 of Article 46, which shall read as hereby amended as follows:

'2. To lodge appeals or complaints, desist from them, waive rights, assume or recognize obligations on behalf of the taxpayer, request refunds of sums paid or refunds and in the remaining cases where the signature of the taxpayer is required in the regulatory process in titles III, IV, V, VI and VII of this Act, the representation must be accredited by any valid law that allow reliable statement or by personal appearance of the person concerned before the competent administrative body constancy.

For these purposes, shall be valid representation standard approved by the tax authorities for certain procedures documents. "

Seven. paragraph 2 of Article 65, which shall read as hereby amended as follows:

'2. Not be subject to rescheduling or the following tax liabilities:

A) Those whose charge is made by ringing effects.

B) The corresponding tax obligations to be met by the retainer or forced to make payments on account, except in the cases and conditions provided in the tax legislation.

C) In the event of insolvency of the taxpayer, which, according to bankruptcy law, are considered to be claims against the estate.

D) resulting from the execution of recovery decisions State aid regulated in Title VII of this Act.

Requests for rescheduling or referred to the various paragraphs of this section shall be inadmissible. "

Eight. A new Article 66a is inserted, with the following wording:

"Article 66a. Right to check and investigate.


1. The limitation of rights under Article 66 of this Act shall not affect the right of the Administration to carry out checks and investigations in accordance with Article 115 of this Act, except as provided below.

2. The right of the Administration to initiate the verification procedure of the bases or compensated or pending compensation or deductions applied or to be applied fees shall be barred ten years from the day following that on which the regulatory period ends established for filing or tax for the year or reverse period in which the right to offset such bases or quotas or apply such deductions generated.

In the inspection procedures of general application referred to in Article 148 of this Act, with respect to tax obligations and periods whose right to liquidate not be prescribed means including, in any case, checking all concerns bases or clearing outstanding contributions or deductions pending application, the right to check has not prescribed in accordance with the provisions of the preceding paragraph. Otherwise, it should be made explicit reference to the inclusion in the subject of the procedure, checking to respect this section, indicating exercises or tax periods in which the right was generated to compensate for bases or quotas or apply deductions will be subject to verification.

The verification referred to in this section and, where appropriate, correction or regularization of bases or compensated or pending compensation or deductions applied or to be applied for which would not have produced the requirement in installments on first subparagraph may be made only in the course of verification procedures and periods relating to tax obligations whose right to liquidate not be prescribed.

3. Unless the regulation for each tax provides otherwise, the limitation on the right to check that the previous paragraph shall not affect the obligation of contribution of the settlements or self-assessments on that basis, fees or deductions were included and accounting concerns during verification and investigation procedures not prescribed exercise in which compensation or applications mentioned in that paragraph took place. "

Nine. paragraph 1 of Article 67, which shall read as hereby amended as follows:

"1. The limitation period shall begin to run on the various cases to which Article 66 of this Law in accordance with the following rules shall:

In case a), from the day following that on which the regulatory period ends for submitting the corresponding statement or reverse.

In tributes payment made by receipt, when determining the tax liability by filing timely settlement statement or autoliquidación not necessary, the limitation period will begin on the tax accrual.

In case b), from the day following that on which the payment term ends in voluntary period, without prejudice to paragraph 2 of this article.

For c) from the day following the end of the period for requesting the corresponding return derived from the regulations for each tax or, failing run from the day following that on which such return could requested; from the day following that on which the improper admission or the day after the deadline was made to present the reverse if the undue payment was made within that period; or from the day following that on which the judgment becomes final or administrative resolution declaring inadmissible whole or in part the contested measure.

In the case of taxes levied on the same transaction and are incompatible with each other, the limitation period to request the return of undue income tax unfair begin from the resolution of the organ specifically intended to settle what the tribute appropriate.

In the case d) from the day following that on completion of the deadlines for making refunds derived from the regulations for each tax or from the day following the date of notification of the agreement which recognizes the right perceive the return or refund the cost of guarantees. "

Ten. A new paragraph 9 is inserted in Article 68, with the following wording:


'9. The interruption of the limitation period for the right to the letter a) of Article 66 of this Act on a tax liability also determine the interruption of the limitation period of the rights referred to letters a) and c refers) of that article concerning related tax obligations of the taxpayer itself when they occurs or has a different taxation arise from the application, either by the tax authorities or taxpayers, criteria or elements in the the regularization of the obligation which relate related tax liability is based.

For the purposes of the provisions of this paragraph, the term tax obligations related those in which any of its elements are affected or be in terms of the costs of another obligation or different period. "

Once. paragraph 1 of Article 69, which shall read as hereby amended as follows:

"1. The advantage gained prescription equally to all required to pay the tax debt except as provided in paragraph 8 of the previous article. "

Twelve. paragraph 3 of Article 70, which shall read as hereby amended as follows:

'3. The obligation to justify the origin of the data that originate in operations in prescribed tax periods will be maintained throughout the period of limitation of the right to determine tax debts affected by the corresponding operation and, in any case, in the cases that Article 66.bis.2 and 3 of this Law. "

Thirteen. paragraph 1 of Article 73, which shall read as hereby amended as follows:

"1. The Tax Administration will compensate ex officio tax debts that are in executive period.

Will be compensated for the term of office of entry in voluntary period amounts to enter and return resulting from the same limited verification procedure or inspection or practice of a new settlement have been annulled an earlier according to paragraph 5 of Article 26 of this Law.

They will be compensated during the term of office of entry in voluntary period amounts to enter and return resulting from the implementation of the resolution that referred to in Articles 225.3 and 239.7 of this Act. "

Catorce. paragraphs 6 and 8 of Article 81, which are worded as follows modified:

'6. The effects of precautionary measures shall be terminated within six months of its adoption, except in the following cases:

A) become embargoes in the enforcement procedure or measures of paragraph 8 of this article or court injunctions, which will have effect from the date of adoption of the precautionary measure.

B) That the circumstances that led to its adoption disappear.

C) That, at his request, his replacement was agreed upon by another guarantee deemed sufficient.

In any event, precautionary measures should be lifted if the taxpayer has joint and several guarantee of a credit institution or insurance company surety certificate guaranteeing payment of the amount of the injunction mutual guarantee. If the payment is required in voluntary period of tax obligation whose performance ensured the injunction, without a suspension of income, the Tax Administration must pay the costs of the guarantee provided.

D) the period is extended by motivated agreement, without the extension may not exceed six months.

E) adopted during the proceedings described in Article 253 of this Act or after its conclusion. In these cases its effects cease within twenty-four months after its adoption.

If they had adopted before the start of the procedure described in Article 253 of this Act, once dictated settlement that Article 250.2 of this Law, the period may be extended by reasoned agreement, without enlargement total of the measures taken may not exceed 18 months.

The measures that this paragraph refers to e) may become embargoes initiated enforcement procedure for the collection of the performed settlement.

If after its adoption, we request the competent criminal court the suspension referred to in Article 305.5 of the Criminal Code, the measures taken shall be notified to the public prosecutor and the said court and will remain until the latter adopts the from decision on conservation or removal. "


'8. When the occasion of a verification procedure and inspection investigation has been formalized complaint or lawsuit for crimes against the Treasury or has directed prosecution for the offense without being issued the liquidation described in Article 250.2 of this Law, may be adopted by the competent body of the Tax Administration, precautionary measures covered in this article, without prejudice to the nineteenth additional provision.

If the investigation of the alleged offense did not have originated in a verification procedure and inspection investigation, precautionary measures may be taken by the competent body of the Tax Administration after the initiation of the corresponding investigation procedures developed by the prosecution or, if necessary, after the initiation of the relevant criminal proceedings.

In the cases they referred to above, the precautionary measures may be directed against any of the individuals identified in the complaint or grievance as possible responsible, directly or subsidiaries, the payment of the amounts to which the article refers 126 of the Penal Code.
Adopted
, where appropriate, the injunction by the competent body of the Tax Administration will notify the applicant, the public prosecutor and the competent court and will remain until the latter from taking a decision on its conversion measure court or lifting. "
Fifteen
. paragraph 1 of Article 82, which shall read as hereby amended as follows:

"1. To ensure the rescheduled or tax debt, the Tax Administration may require that constitute their favor joint and several guarantee of a credit institution or insurance company certificate surety mutual guarantee.

Where warranted it is not possible to obtain such endorsement or certificate or their input seriously compromise the viability of economic activity, the Administration may accept collateral consisting of mortgage, pledge, joint and several guarantee or other deemed sufficient in the manner determined by regulation.

In the terms established by regulation, the taxpayer may request the Administration to take precautionary measures to replace the guarantees provided in the preceding paragraphs. In these cases will not apply the provisions of paragraph 6 of the previous section of this Act. "

Sixteen. paragraph 2 of Article 92, which shall read as hereby amended as follows:

'2. In particular, such cooperation may be implemented through agreements with the tax authorities with other public administrations, private entities or institutions or organizations representing sectors or social, labor, business or professional interests, and specifically in order to facilitate the development of their work in order to enhance the cooperative fulfillment of tax obligations, colleges and professional associations tax advice. "

Seventeen. A new letter m) is inserted in paragraph 1 and a new paragraph 4 is added to Article 95, renumbered current paragraphs 4 and 5 as 5 and 6, with the following wording:

'M) Collaboration with the Office of Recovery and Asset Management by transferring the data, reports or records required for the location of the property seized or confiscated in criminal proceedings, with proof of this. "| ||
"4. The confidential nature of the data provided in this Article shall not prevent the advertising of the same when it derives from the regulations of the European Union. "
Eighteen
. A new Article 95a is inserted, with the following wording:

"Article 95a. Advertising situations relevant noncompliance with tax obligations.

1. The Tax Administration agreed periodic publication of comprehensive lists of debtors to the Treasury for debt or tax penalties under the following circumstances:

A) The total amount of outstanding tax debts and penalties income exceeds the amount of 1,000,000 euros.

B) the period of income or tax penalties such debts had not been paid during the voluntary period elapsed.

For the purposes of the provisions of this Article shall not those debts and tax penalties that are deferred or suspended will be included.

2. In those lists include the following information:


A) The identification of debtors as detailed below:

- Individuals: NIF surname and name.

- Legal Persons and entities mentioned in Article 35.4 of this Act: name or complete corporate name and tax identification number.

B) The set of debts and unpaid fines taken into account for the purpose of publication amount.

3. In the field of rule, advertising regulated in this article relate only to taxes owned by the State for which the application of taxes, the exercise of sanctioning powers and the powers of review are attributed exclusively to bodies State Tax administration not having been any delegation of powers in these areas for the Autonomous Communities or Local Authorities.

Advertising regulated in this article be applicable regarding the taxes that make up the customs debt.

4. Determining the concurrence of the requirements for inclusion in the list taken as reference date 31 December preceding the year publishing agreement, whatever the outstanding amount of income to the date of that agreement.

The proposal for inclusion in the list shall be communicated to the affected debtor, which may make comments within 10 days from the day following receipt of the communication. For this purpose it is sufficient to understand that communication made accreditation by the tax authorities have made an attempt notification thereof containing the full text of its contents in the legal address of the person concerned.

The claims must relate solely to the existence of material errors, factual or arithmetic in relation to the requirements set forth in paragraph 1

As a result of the processing of claims, the Directors may decide to rectify the list when proven conclusively that do not attend the certain legal requirements in paragraph 1

This correction also may be decided on its own initiative.

Performed the necessary corrections, the agreement shall be made public.

The notification of the agreement will be understood with its publication and listing.

By Ministerial Order publication date, which will occur in any case during the first half of each year shall be established, and the relevant files and records.

Publication shall in any case by electronic means necessary to prevent the indexing of its content through Internet search engines and listings will no longer be accessible after three months from the date of measures must be taken publication.

The data processing required for publication will be subject to the provisions of Law 15/1999 of 13 December on data protection generally, and its Regulations approved by Royal Decree 1720/2007 December 21.

5. In the competence of the State, it is competent to make publishing agreements covered in this article the Director General of the State Tax Administration Agency.

6. The publication of the list shall specify that the situation in the same mirror is existing at the reference date referred to in paragraph 4 without the publication of the list is affected by the actions taken by the debtor after that date reference in order to pay the debts and penalties included therein.

The provisions of this Article shall not affect in any way challenge the regime established by this Act in relation to the actions and procedures of tax debts and sanctions nor the actions and procedures of application of taxes arising initiated or could be initiated later in connection therewith.

The actions carried out in the procedure established in this article in order to publish information on the same regulated not constitute failure reason for the purposes specified in Article 68 of this Law.

7. The publication of the listing agreement will end the administrative authority. "
Nineteen
. A new paragraph c) is inserted in paragraph 4 of Article 101, with the following wording:

"C) In any case shall be considered provisional liquidations issued under the provisions of Article 250.2 of this Act."
Twenty
. paragraph 2 of Article 104, which shall read as hereby amended as follows:


'2. For the sole purpose of understanding fulfilled the obligation to notify within the maximum duration of the proceedings, it is sufficient to establish that there has been an attempt notification containing the full text of the resolution.

In the case of forced or fostered voluntarily practiced receive notifications through electronic means subject, the obligation to notify within the maximum duration of the proceedings shall be satisfied with the provision of the notice in the electronic office Tax Administration or e-mail enabled.

Justified interruption periods as may be specified by regulation, the delays in the procedure for reasons not attributable to the tax authorities cause, and periods of suspension of the period to occur as provided in this Act shall not be included in the computation the period for withdrawal. "

Veintiuno. paragraph 5 of Article 106 shall be deleted and paragraph 4, which shall read as follows amending:

"4. Deductible expenses and deductions that practice when they are from transactions made by entrepreneurs or professionals, be justified as a priority by the invoice submitted by the employer or professional who has carried out an operation that meets the requirements outlined in the tax legislation.

Notwithstanding the foregoing, the bill is not a privileged means of proof for the existence of operations, so once the Administration rightly questions its effectiveness, it is the taxpayer provide evidence of the reality of operations. "

Twenty-two. A new paragraph 5 is inserted in Article 108, with the following wording:

"5. In the case of tax obligations with periods of less than one year liquidation, you can perform a linear distribution of the annual quota resulting from the settlement periods corresponding when the tax authorities can not, based on the information contained in their power, attributing to a certain period of liquidation in accordance with the regulations of the tax, and the taxpayer expressly required to do so, does not justify that comes a different time deal. "

Twenty-three. paragraphs 1 and 2 of Article 115, which are worded as follows modified:

"1. The Tax Administration may verify and investigate the facts, acts, elements, activities, operations, business, securities and other circumstances determining the tax liability to verify proper compliance with applicable standards.

Such verification and investigation may still be made in the case involving the same exercises or periods and tax concepts for which the limitation period had been regulated in Article 66th) of this Law, provided that such verification or investigation will be precise in relation to any of the rights that Article 66 of this Act that had not prescribed, except in cases that bis.2 Article 66 of this Law, refers the application will result in the same limit established.

In particular, these checks and investigations may be extended to facts, events, activities, farms and businesses that occurred, produced, developed or formalized exercises or tax periods for which the limitation period had been regulated in Article 66 .a) cited in the preceding paragraph, they would have to have any tax effects on exercise or periods when such a requirement would not have occurred.

2. In the development of test functions and research referred to in this Article, the Tax Administration may qualify the facts, events, activities, operations and business done by the taxpayer regardless of the prior qualification that the latter would have given the themselves and exercise or period in which he made, resulting application, where appropriate, the provisions of articles 13, 15 and 16 of this Act.

The rating conducted by the Tax Administration in verification and investigation procedures pursuant to the provisions of this section extend its effects with respect to the object of those tax liability and, where appropriate, for those others for which had not been regulated the limitation period in Article 66th) of this Act. "

Twenty-four. A new paragraph 4 is inserted in Article 119, with the following wording:


"4. In the settlement resulting from a procedure for applying the tax amounts that the taxpayer had pending compensation or deduction may be applied without these effects possible to modify such outstanding amounts by submitting supplementary declarations or requests for correction after start the application procedure of taxes. "
Twenty
. paragraph 1 of Article 135, which shall read as hereby amended as follows:

"1. Interested parties may promote contradictory expert appraisal in correction means tax verification securities mentioned in Article 57 of this Law, within the first action or claim arising against the settlement made in accordance with the audited administratively values ​​or when the tax legislation so provides, against the act of checking values ​​duly notified.

In cases where the tax law itself so provides, the applicant may reserve the right to promote contradictory expert appraisal if it considers that the notification does not contain sufficient expression data and motifs taken into account to raise values and report such omission declared in an administrative appeal or in an economic-administrative claim. In this case, within the preceding paragraph to be counted from the date of firmness in administrative agreement to resolve the appeal or the claim filed.

The filing of expert appraisal, or reserve the right to promote the preceding paragraph to determine the suspension of the execution of the liquidation and the deadline for filing an appeal or claim against it. Also, the filing of expert appraisal suspend the period to initiate an infringement procedure, if any, resulting from the liquidation or, if this had begun, the deadline for completion of disciplinary proceedings. Upon termination of procedure expert appraisal contradictory notification of the liquidation proceed will determine the period referred to in paragraph 2 of Article 209 of this Act shall be computed again from such notification or, if the procedure had been initiated, to resume calculating the remaining time for completion.

In the event that at the time of requesting expert appraisal against the settlement already had imposed the sanction and as a result of that a new settlement was issued, it shall revoke the sanction and impose another taking into account quantifying the new payment. "

Twenty-six. paragraph 2 of Article 136, which shall read as hereby amended as follows:

'2. In this procedure, the Tax Administration may make only the following actions:

A) Review of the information provided by taxpayers in their statements and documents submitted or required for the purpose.

B) Examination of the data and evidence held by the tax authorities to reveal the realization of taxable event or budget of a tax liability, or the existence of determinants of undeclared same or different elements declared by the taxpayer.

C) Review of records and other documents required by tax law and any book, record or document of an official nature with the exception of commercial accounting as well as the examination of invoices or documents used as proof of operations included in such books, records or documents.

Notwithstanding the provisions of the preceding paragraph, when during the procedure the taxpayer contribution, without any prior request to that effect, the accounting documentation it deems pertinent in order to establish the accounting for certain transactions, the Administration may consider such documentation for the sole purpose of verifying the coincidence between what appears on the records and the information available to the Tax Administration.

The examination of the documents referred to in previous paragraph shall not preclude or limit the subsequent verification of operations that it relates to an inspection procedure.

D) Requirements third parties to provide the information they are required to provide generally or to ratify it by submitting supporting documents. "


Veintisiete. Article 150, which shall read as hereby amended as follows:

"Article 150. Term of inspections.

1. The actions of the inspection procedure must be completed within:

A) 18 months generally.

B) 27 months, when any of the following circumstances in any tax obligations or periods subject to verification:

1st the annual turnover of the taxpayer is equal to or higher than that required to audit their accounts.

2nd That the taxpayer is integrated into a group under the tax consolidation regime or special arrangements for group entities is being subjected to inspection check.

When inspection activities are carried out with different persons or entities in accordance with the provisions of Article 18 of Law 27/2014, of 27 November, corporate income tax, the concurrence of the circumstances described in this letter any of them will determine the application of this term inspection procedures followed them all.

The duration of the procedure referred to in this paragraph may be extended under the terms indicated in paragraphs 4 and 5.

2. The term of inspector procedure shall be counted from the date of notification tributary to forced from its inception until it is notified or is deemed notified the resulting administrative act the same. In order to understand fulfilled the obligation to notify and compute the time resolution is sufficient to establish that there has been an attempt notification containing the full text of the resolution.

In the communication startup procedure inspector will inform the taxpayer of the period they are applicable.

In the event that the circumstances to which the letter b) of the preceding paragraph are appreciated in the course of inspections the period shall be 27 months from the notification of communication start, which it will inform the taxpayer.

The deadline will be unique for all tax obligations and periods that are the subject of the audit procedure, although the circumstances for determining the term only affect some of the obligations or periods included therein, except in the case of desegregation plans in paragraph 3

For the purposes of calculating the period of the audit procedure will not apply the provisions of paragraph 2 of Article 104 of this Act with respect to periods of interruption or justified the delays in the procedure for reasons not attributable to the Administration cause.

3. Calculating the period of inspector proceedings shall be suspended from the time when either of the following circumstances:

A) The transfer of the case to the Public Prosecutor or the competent jurisdiction without practicing the liquidation in accordance with the provisions of Article 251 of this Act.

B) The receipt of a communication from a court in which the stay or suspension for certain tax obligations or elements thereof of an ongoing process inspector ordered.

C) The approach by the Tax Administration is developing the inspection procedure of a dispute before the Arbitration Boards under the rules concerning the Autonomous Communities, Law 28/1990, of 26 December, the Economic Agreement between the State and the Navarre and Law 12/2002 of 23 May, the Economic Agreement with the Basque Country or received communication thereof.

D) notifying the person concerned of the transfer of the case of conflict in the application of the tax law to the Advisory Committee.

E) The attempt to notify the taxpayer of the proposed resolution or settlement or agreement that is ordered complete performances that Article 156.3.b) of this Act refers to.

F) The occurrence of force majeure requiring suspend the proceedings.


Unless the situation contemplated in paragraph e) of this section, the inspection may not take any action in relation to the procedure suspended for the above causes, without prejudice to requests previously made to the taxpayer or third parties should be answered. However, if the Tax Administration appreciates that any period tax liability or element is not affected by the grounds for suspension, continue the inspection process in respect thereof, may, if necessary, performed for them the corresponding settlement. Solely for purposes of calculating the maximum period, in these cases, from the moment the fact concurring suspension, the time distinguishing between the part of the procedure continues and remains suspended are disaggregated. From this breakdown, each part of the procedure is governed by its own grounds for suspension and extension.

The suspension of the calculation of the term will have effects it, from the above mentioned circumstances, which will be communicated to the taxpayer for information, unless this communication could be impaired conducting judicial investigations must be sufficiently circumstance motivated The file. In this communication, periods, or tax obligations of these elements that are suspended and those for which the procedure is continued not to be affected by such causes of suspension will be detailed.

The suspension ends when you log entry of the relevant tax authorities arising document has ceased cause of suspension is get the notification or the disappearance of the determining circumstances of force majeure is found. However, in the case referred to in subparagraph d), the period of suspension shall not exceed the maximum period for issuing the report.

After the suspension, the procedure will continue for the remaining period.

4. The taxpayer may request before the opening of the hearing process, in the terms established by regulation, one or more periods in which the inspection may not perform actions with the taxpayer and be suspended the deadline to meet the requirements made to same. These periods may not exceed a whole of 60 calendar days for the entire procedure and will involve an extension of the maximum period of duration.

The acting body may reject the application if it is not sufficiently justified or if it is seen that can harm the development of the proceedings. The refusal may not be appealed or economic-administrative claim.

5. When during the course of the taxpayer inspector proceedings against states that do not have or will not provide the information or requested or not providing entirely within the period specified in the third requirement documentation, subsequent contribution determine the extent of the maximum term of procedure inspector for a period of three months, provided that such contribution occurs once at least nine months since its inception. However, the extension will be 6 months when the contribution is made after the conclusion of the record and determine that the competent body agreed to settle the practice of complementary actions.

Also, the maximum duration of the audit procedure will be extended for six months as he put on record the appreciation of the circumstances determining the application of indirect estimation method, data, documents or evidence related are contributed to such circumstances.

6. Failure of the duration of the procedure referred to in paragraph 1 of this Article shall not determine the expiration of the procedure, which will continue until completion is concerned, but the following effects regarding the outstanding tax obligations to liquidate:

A) shall not be considered interrupted prescription as a result of inspections carried out during the period referred to in paragraph 1

The requirement means interrupted by the conduct of proceedings after the deadline referred to in paragraph 1. The taxpayer is entitled to be informed of the concepts and periods reaching actions to be undertaken .


B) revenue made since the beginning of the procedure until the first performance practiced after the failure of the duration of the procedure provided for in paragraph 1 and have been charged by the taxpayer to the tax and period of proceedings inspectors have the character of spontaneous for the purposes of Article 27 of this Law.

C) No default interest will be required from such failure occurs until the end of the procedure.

7. When a judicial or economic-administrative resolution appreciate formal defects and order the feedback of inspections, they must finish in the remaining period from the time when the proceedings were rolled back until the end of the period referred to in paragraph 1 or six months, whichever is higher. That time limit shall be calculated from the receipt of the dossier by the competent body to implement the resolution.

Default interest will be required by the new settlement to end the procedure. The date of the calculation of interest shall be the same as, in accordance with the provisions of paragraph 2 of Article 26, would have corresponded to the overturned liquidation and interest accrued until the moment when issuing the new settlement . "

Twenty-eight. paragraph 3 is amended and two new paragraphs 4, 5 are introduced in Article 158, with the following wording:

'3. And background data used for the application of indirect estimation method may come from any of the following sources:

A) The signs, indices and established modules for objective assessment method, to be used preferably in the case of taxpayers who have renounced the method. However, if the inspection proves the existence of quotas from income or economic activity for a higher amount, the latter will be deemed for purposes of adjustment.

B) Economic and obtained production process itself taxpayer data.

Data they may be before or after the regularized exercises in which available information deemed sufficient and reliable use. In particular, relevant information may be used when developing inspection activities, which may be considered applicable to the above, except exercises that justify and quantify, by the inspection or by the taxpayer, which should make adjustments to the data.

When this method is applied to the quantification of operations homogeneous characteristics of the taxpayer and does not provide this information, supply incorrect or insufficient information or to discover the existence of repeated mistakes in a sample of such operations, inspection taxes may regularize sample. In these cases, the average resulting from the sample to the entire operations of the period checked, unless the taxpayer proving the existence of specific facts justifying the inappropriateness of this ratio may be applied.

C) Data from industry studies carried out by public bodies or private organizations in accordance with appropriate statistical techniques, and relating to the period under regularization. In this case the source of the studies will be identified, in order that the taxpayer can argue what it considers appropriate to his right in relation to them.

D) Data from a sample obtained by the inspection bodies on businesses, activities or products with relevant features that are analogous or similar to those of the taxpayer, and relate to the same year. In this case, the inspection should identify the sample chosen so that its adaptation to the characteristics of the taxpayer guarantee, and note the Public Registry or source from which the data were obtained. Should the data used come from the Tax Administration, the sample shall be in accordance with the provisions of the regulations.

4. In case of direct taxation, it may be determined by the method of indirect estimation sales and services, purchases and expenses or net performance of the activity. Indirect estimation may refer only to sales and services, if purchases and expenditure in accounting or tax records are considered sufficiently accredited. You can also refer only to purchases and expenses when sales and benefits are already sufficiently established.


If consumption taxation, may be determined by the method of indirect estimation base and passed on quota share estimated or both supported and deductible amounts. The fee is estimated supported and deductible is calculated by estimating the quotas that correspond to the goods and services that would normally necessary for obtaining sales or corresponding benefits, but only in the amount by which to appreciate that has passed the charge and that this has been effectively supported by the taxpayer. If the Tax Administration has no information allowing it to assess the impact of quotas, it is for the taxpayer to provide the information to identify persons or entities that reverberated and calculate the tax amount.

No expense or corresponding to an exercise regularized through indirect estimation may be deducted in a different exercise input tax.

5. In the case of taxes with periods of less than one year liquidation, estimated by the inspection fee annually linearly distributed among the corresponding settlement periods, unless the taxpayer justify that comes a different time deal. "

Veintinueve. paragraph 3 of Article 159, which shall read as hereby amended as follows:

'3. For the purposes of calculating the period of the inspection process will take into account the provisions of paragraph 3 of Article 150 of this Act. "
Thirty
. paragraph 2 of Article 179, which shall read as hereby amended as follows:

'2. Actions or omissions typified in the laws will not lead to liability for tax violation in the following cases:

A) When operated those who lack capacity to act in the tax order.

B) When you come force majeure.

C) When a collective decision arising, for those who had saved their vote or had not attended the meeting in which it was adopted.

D) When you have put the necessary diligence in the fulfillment of tax obligations. Among other cases, the term that has become the necessary diligence when required acted under cover of a reasonable interpretation of the law or when the taxpayer has adjusted its performance to the criteria expressed by the competent tax authorities in publications and written communications to those referred to in articles 86 and 87 of this Act. this responsibility is also not required if the taxpayer adjusts its performance to the criteria expressed by the Administration in response to a request made by another obligation, provided its circumstances and those mentioned in the answer to the query there is a substantial equality for understanding apply these criteria and these have not been modified.

For the purposes of provisions of this paragraph 2 in the cases referred to in Article 206a of this Act, it shall not be deemed, unless proved otherwise, that there is competition or due diligence compliance tax obligations or reasonable interpretation of the provision mentioned in the preceding paragraph.

E) When they are attributable to a technical failure of computer assistance programs provided by the Tax Administration for the fulfillment of tax obligations. "

Thirty-one. Article 180, which shall read as hereby amended as follows:

"Article 180. Principle of non-competition tax penalties.

1. The same act or omission to be applied as a criterion for graduation infringement or circumstances that determine the classification of an infringement as serious or very serious may be penalized as an independent offense.

2. Performing multiple actions or omissions constituting various offenses will enable the imposition of sanctions as appropriate for all of them.

Among other cases, the penalty arising from the commission of the offense under section 191 of this Act shall be consistent with applicable, where appropriate, by the application of Articles 194 and 195 of this Act. || |
Same time the penalty arising from the commission of the offense under section 198 of this Act shall be consistent with any applicable where appropriate, by the application of Articles 199 and 203 of this Act.

3. The sanctions arising from the commission of tax violations are compatible with the requirement of interest for late payment and surcharges of the executive period. "


Thirty-two. paragraph d) of paragraph 1 of Article 181, which shall read as hereby amended as follows:

"D) The representative of the tax group in the tax consolidation entity."

Thirty-three. paragraphs 1, 2, 4, 5 and 7 of Article 199, which are worded as follows modified:

"1. Is tax present infringement incomplete, inaccurate or false data self-assessments or statements and documents related to customs duties, provided they are not produced or is unable to produce economic damage to the Treasury, or answers to requests individualized of information.

Tax also constitute infringement submit self-assessments, statements, documents relating to customs duties or other tax-relevant documents by means other than electronic, computer and telematic in those cases where there was obliged to do so by such means.

The offenses under this article are serious and are punishable in accordance with the provisions of the following sections. "

'2. If presented in an incomplete, inaccurate or false information or statements self-assessments, the sanction shall be fixed monetary fine of 150 euros.

If self-assessments, statements or other documents with tax significance are presented by means other than electronic, computer and telematic when there obligation to do so by such means, the sanction shall be fixed monetary fine of 250 euros. "

"4. In the case of individualized requirements or required declarations generally in compliance with the obligation of providing information contained in Articles 93 and 94 of this Act that do not purport to data expressed in monetary magnitudes and have been answered or presented incompletely , inaccurate or false information, the sanction shall be fixed monetary fine of 200 euros for each set of data or data relating to the same person or omitted, inaccurate or false entity.

The penalty shall be EUR 100 for each set of data or data relating to the same person or entity where the declaration has been made by means other than electronic, computer and telematic and any obligation to do so by such means with a minimum of 250 euros. "

"5. In the case of individualized requirements or declarations required generally in compliance with the obligation of providing information contained in Articles 93 and 94 of this Act, whose purpose data expressed in monetary magnitudes and have been answered or presented incompletely, inaccurate or false information, the penalty shall consist of a proportional fine of up to 2 percent of the amount of transactions undeclared or incorrectly declared, with a minimum of 500 euros.

If the amount of the transactions undeclared or incorrectly declared represents a percentage greater than 10, 25, 50 or 75 percent of the amount of transactions that should be declared, the sanction shall be proportional fine of 0.5, 1 1.5 or 2 percent of the amount of transactions undeclared or declared incorrectly, respectively. If the percentage is less than 10 percent will be imposed monetary fine of 500 euros fixed.

The penalty is 1 percent of the amount of the transactions declared by means other than electronic, computer and telematic when there obligation to do so by such means, with a minimum of 250 euros. "

'7. In the case of statements and related customs formalities submitted incomplete, inaccurate or false data in documents, when not determined the birth of a customs debt, the sanction shall be proportional fine of one per 1,000 of the value of the goods to which declarations and documents concern, with a minimum of 100 euros and a maximum of 6,000 euros.

If presented by means other than electronic, computer and telematic when there obligation to do so by such means, the sanction shall be fixed monetary fine of 250 euros. "

Thirty-four. Article 200, which shall read as hereby amended as follows:

"Article 200. Violation for violating tax accounting and registration obligations.

1. Tax violation constitutes a breach of accounting and registration obligations, among others:

A) The inaccuracy or omission of operations or accounting books and records required by tax rules.


B) The use of accounts with meaning other than that corresponding to them according to their nature, hindering the verification of the tax situation of the obligor.

C) Failure to comply with the obligation to keep or maintain accounting books and records established by tax rules, programs and computer files that serve them support and coding systems used.

D) keeping separate accounts relating to the same activity and fiscal year that hinder the knowledge of the true situation of the taxpayer.

E) The delay in more than four months in the keeping of accounting records or books and records established by tax rules.

F) Authorization of books and records without having been filled out or authorized by the Administration where the tax or customs legislation requires that requirement.

G) The delay in the obligation to keep the registers through the Electronic Office of the State Tax Administration Agency by providing billing records under the terms established by regulation.

2. The offense under this article will be severe.

3. This sanction shall be fixed monetary fine of 150 euros, unless applicable provisions of the following paragraphs.

The inaccuracy or omission of operations or the use of accounts with meaning other than that corresponding to them is punishable with proportional fine of one percent of the charges, fertilizers or omitted entries, inaccurate, distorted or collected in accounts with different meanings which were appropriate, with a minimum of 150 and a maximum of 6,000 euros.

The non keeping or preservation of accounting books and records required by tax regulations, programs and computer files that serve them support and coding systems used are punishable by proportional fine of one percent the turnover of the offending party in the exercise referred to by the infringement, with a minimum of 600 euros.

The keeping of separate accounts relating to the same activity and fiscal year that hinder the knowledge of the true situation of the taxpayer is punishable by a monetary fine of 600 euros fixed for each of the fiscal years to which extent such keeping.

The delay in more than four months in the keeping of accounting records or books and records required by tax rules is punishable by a monetary fine of 300 euros fixed.

The delay in the obligation to keep the registers through the Electronic Office of the State Tax Administration Agency by providing billing records under the terms established by regulation, it is punishable by proportional fine of 0, 5 percent of the amount of the invoice record purpose, with a quarterly minimum of 300 euros and a maximum of 6,000 euros.

The use of books and records without having been filled out or authorized by the Administration where the tax or customs legislation required is punishable by monetary fine of 300 euros fixed. "

Thirty-five. A new Article 206a is inserted, with the following wording:

"Article 206a. Infringement in cases of conflict in the application of tax law.

1. Tax violation constitutes a breach of tax obligations by performing acts or businesses whose regularization had been carried out by applying the provisions of Article 15 of this Law and which would have been accredited any of the following situations:

A) The lack of income within the period specified in the regulations for each tax of all or part of the tax debt.

B) Undue obtaining a refund resulting from the regulations for each tax.

C) Improper application for a refund, benefit or tax incentive.

D) The determination or improper accreditation of positive or negative items or tax offset or reduced in the base or share future, own or third party statements credits.

2. Failure in the preceding paragraph refers to constitute tax violation only when the existence of substantial equality it is established between the case under regularization and that or those other cases in which it had established administrative criteria and this had been made public for general knowledge before the deadline for submission of the declaration or reverse.


For these purposes means the administrative criteria established by application of paragraph 2 of Article 15 of this Law.

Advertising Reglamentariamente administrative criteria derived from reports provided for in paragraph 2 of Article 15 of this Law shall be regulated.

3. The tax offense under this article will be severe.

4. The penalty shall consist of:

A) proportional fine of 50% of the amount not entered in the case of paragraph 1.a.).

B) proportional fine of 50% of the amount returned unduly in the case of paragraph 1.b).

C) proportional fine of 15% of the amount unduly applied in the case of paragraph 1.c).

D) proportional fine of 15% of the amount of wrongly determined or credited amounts, whether it is heading to offset or deducted in the tax base, or 50% if it is heading to deduct the fee or of apparent tax credits, in the case of paragraph 1.d).

5. Offences and penalties regulated in this article are incompatible with those that would correspond by regulated in Articles 191, 193, 194 and 195 of this Act.

6. In the cases covered in this article shall be applicable to the provisions of Article 188 of this Act. "

Thirty-six. paragraph 2 of Article 211, which shall read as hereby amended as follows:

'2. The disciplinary procedure in tax matters should be completed within a maximum period of six months from the notification of the communication of initiation. It means that the procedure ends on the date on which the administrative act of judgment of the case is notified. In order to understand fulfilled the obligation to notify and resolution computed within the rules contained in paragraph 2 of Article 104 of this Act shall apply.

When the disciplinary proceedings having been initiated inspector joined in the proceedings which gave rise to any of the circumstances set out in paragraph 5 of Article 150 of this Act, the deadline for concluding the disciplinary proceedings be extended for the same period resulting from in accordance with the provisions of that paragraph. "

Thirty-seven. paragraph 1 of Article 221, which shall read as hereby amended as follows:

"1. The procedure for recognition of the right to repayment of sums paid will start ex officio or upon the person concerned, in the following cases:

A) When there has been duplication in the payment of tax debts or sanctions.

B) Where the amount paid is higher than the amount to be paid resulting from an administrative act or reverse.

C) When they have entered amounts corresponding to debts or tax penalties after the limitation period has elapsed. In any case the amounts paid in the voluntary regularization under Article 252 of this Act be returned.

D) When so required by tax regulations.

Reglamentariamente the procedure in this section will be developed, which will apply the provisions of paragraph 2 of Article 220 of this Act. "

Thirty-eight. A new paragraph 5 is inserted in Article 224, renumbered the present paragraph 5 and 6, with the following wording:

"5. In the cases of Article 68.9 of this Act, if the action concerns a tax debt which, in turn, has determined the recognition of a return for the taxpayer, the guarantees provided for the suspension also guarantee amounts, where appropriate, be reinstated as a result of the partial or total resource estimate. "

Thirty-nine. A new paragraph 3 is inserted in Article 225, renumbered current paragraphs 3, 4 and 5 as 4, 5 and 6, with the following wording:

'3. In implementation of a resolution that considers whole or in part the appeal against the settlement of a related tax liability to another tributary same obligation in accordance with Article 68.9 of this Law, the different related obligation of the respondent will be regularized in the Administration it had applied the criteria or elements of the settlement of tax liability subject of the claim was based.

If such adjustment proves the cancellation of the liquidation of the other related obligation of the respondent and practice of a new settlement that meets the decision in the appeal, shall apply the provisions of Article 26.5 of this Law . "

Forty
. Article 229, which shall read as hereby amended as follows:

"Article 229. Powers of the economic and administrative bodies.

1. The Central Economic-Administrative Tribunal shall hear:

A) In one instance, the economic and administrative claims filed against administrative acts issued by the central bodies of the Ministry of Finance and other ministries, State Tax Administration Agency and entities public law linked or dependent on the General State Administration and, if necessary, against acts dictated by the governing bodies of the Administration of the Autonomous Regions and Cities with Statute of Autonomy.

Also learn in one instance in which claims should be heard or has been heard as the Council of State before proceeding.

B) In one instance, the economic and administrative claims filed against administrative acts dictated by the peripheral organs of the General State Administration, State Tax Administration Agency and related entities of public law or dependent on the General State Administration or, where appropriate, by the bodies of the Autonomous Regions and Cities with a Statute of Autonomy not included in the previous letter, and against the actions of individuals susceptible of claim when even may present the claim in the first instance to the regional corresponding local economic-administrative tribunal or, or, where appropriate, to the administrative economic body of the Autonomous Regions and Cities with a Statute of Autonomy, the claim may be brought directly before the economic Court Central-administrative, in accordance with paragraph 6 of this article.

C) Secondly, the resources of ordinary appellate proceedings brought against decisions at first instance by regional and local economic-administrative courts and, where appropriate, as a result of the work of unifying criteria corresponding the State, against decisions by economic and administrative bodies of the Autonomous Regions and Cities with Statute of Autonomy.

D) As a result of its unifying work of discretion, the extraordinary resources of appeal for unification of criteria laid down in Article 242 of this Act.

And also as a result of this unifying work when there are decisions of the Regional or Local Economic-Administrative Courts apply different criteria to those contained in resolutions of other economic and administrative, or of particular importance Courts, the President or Coordinator Investigation Board Economic-Administrative Central Court on its own initiative or at the proposal of any of the Members of the Central Economic-Administrative Court or the Presidents of the Economic-Administrative Regional or Local Courts may promote the adoption of a resolution on unification criteria by the Board or by the full Central, which will have the same effects Administrative Economic Court that the decision on the appeal governed by Article 242 of this Act. prior to the resolution of the unification of criteria, character will process allegations for period of one month, counted since they receive the agreement to promote the resolution unification of criteria, the Directors-General of the Ministry of Finance and Public Administration, Directors of Department of the State Tax Administration Agency and equivalent or similar bodies of the Autonomous Regions and Cities with Autonomy Statute regarding matters within its competence.

E) extraordinary resources review, except in the cases to which Article 59.1.c) last paragraph of Law 22/2009, establishing the system of financing of autonomous regions is regulated regime refers common and cities with a Statute of Autonomy.

F) The rectification of errors incurred by its own resolutions, in accordance with Article 220 of this Act.

2. The Economic-Administrative Regional and Local Courts know:


A) In one instance, claims that are filed against administrative acts dictated by the peripheral organs of the General State Administration, State Tax Administration Agency and public law entities linked or dependent General State administration and, where appropriate, by the organs of the administration of the Autonomous Regions and Cities with a Statute of Autonomy not included in paragraph a) of the preceding paragraph, when the amount of the claim is equal to or less than amount determined by regulation.

B) In the first instance, claims that are filed against administrative acts issued by the bodies referred to in paragraph a) of this section, when the amount of the claim exceeds the amount determined by regulation.

C) The rectification of errors incurred by its own resolutions, in accordance with Article 220 of this Act.

3. Where there are resolutions of Satellite Division of Regional Economic-Administrative Tribunal that do not conform to the criteria of the Court or that are contrary to those of other decentralized Chamber of the same court, or of particular importance, the President of the Economic-Administrative Court regional will promote the adoption of a resolution setting criteria for plenary of the regional Economic-Administrative Court or by a Chamber convened for that purpose, chaired by him, and made up of members of the Tribunal decided by the President in view of their specialization on issues to consider. The decision rendered shall not affect the particular legal situation arising from previous resolutions. The criteria thus adopted shall be binding on the Chambers, and individual organs of the Tribunal. Against decisions issued may be brought the extraordinary remedy of appeal for unification of criteria laid down in Article 242 of this Act.

4. Economic and administrative bodies of the Autonomous Communities and Cities with Statutes of Autonomy know, if applicable, and except as provided in Article 59.1.c), second paragraph, of Law 22/2009, by which regulates the financing system of common regime Autonomous Communities and cities with a Statute of Autonomy:

A) In one instance, claims filed against administrative acts issued by the organs of the Administration of the Autonomous Regions and Cities with Statute of Autonomy not included in paragraph a) of paragraph 1, when the amount of the claim is equal to or less than the amount determined by regulation.

B) In the first instance, claims that are filed against administrative acts issued by the bodies referred to in paragraph a) of this section when the amount of the claim exceeds the amount determined by regulation.

C) The rectification of errors incurred by its own resolutions, in accordance with Article 220 of this Act.

5. Regional and local economic-administrative courts and, where appropriate, the economic and administrative bodies of the Autonomous Regions and Cities with a Statute of Autonomy, also of known claims made against the actions of individuals in tax matters likely to economic and administrative, in first or single instance claim as to the amount of the claim exceeds the amount or not statutorily determined, except as provided in Article 59.1.c), second paragraph, of Law 22/2009, the that the financing system of the Autonomous Communities of common regime and Cities with Statute of Autonomy is regulated.

In these cases, the competence of regional and local economic and administrative courts and administrative bodies of economic and Autonomous Regions and Cities with Statute of Autonomy is determined by the legal address of the person or entity claiming the claim. If this shall be outside Spain, competition corresponds to the Central Economic-Administrative Court, whatever the amount.


6. When the resolution of the economic-administrative claim is subject to appeal to ordinary appeal before the Central Economic-Administrative Tribunal, the claim may be brought directly before this body. In this case, the processing shall be the Secretariat of the Economic-Administrative Regional or Local Court or economic-administrative body of the Autonomous Community or City with Autonomy Statute, without prejudice to the additional steps of processing that decides to undertake the Central Economic-Administrative Tribunal and unless the declarant requests made manifest that take place before the Central Economic Administrative Court, in which case processing will continue in this body.

7. In each region there will be an economic-administrative regional court. In each city with Statute of Autonomy will be a local economic-administrative court.

The scope of regional and local economic-administrative courts will coincide with the respective Autonomous Community or City with statute of autonomy and territorial jurisdiction of the economic-administrative claims shall be determined according to the seat of the body that had dictated the act complained of. In regional economic and administrative courts may be established rooms with decentralized territorial scope and the powers set in the tax regulations. "

Forty-one. Article 230, which shall read as hereby amended as follows:

"Article 230. Accumulation of economic-administrative claims.

1. Resources and economic-administrative claims will accrue for the purposes of processing and resolution in the following cases:

A) filed by the same applicant on the same tax, arising out of the same procedure.

B) raised by various stakeholders on the same tax always derived from a single file, and raised identical issues must be resolved by the same economic-administrative body.

C) they have been pursued by various stakeholders against an administrative act or against the same tax performance of individuals.

D) An appeal against a sanction if he had lodged a complaint against the tax debt resulting.

2. Outside the cases described in the previous issue, the Court, on its own initiative or at the request of a party, may provide justified accumulate those claims which it considers to be the subject of unitary resolution affecting the same or different taxes, provided that there is connection between them. In the case in question from different claimants and has not been requested by them, you must first be granted a period of 5 days to manifest what they deem appropriate regarding the propriety of consolidation.

Accumulations referred to this paragraph may be rescinded if the court deems appropriate separate claims resolution.

3. Accumulation or agreements by which annulling an accumulation shall be considered acts of proceedings and not be appealed.

4. Accumulation serve the territorial scope of each decentralized economic and administrative or living Court, but in no case can alter the jurisdiction to resolve or route of challenge coming, except in cases provided for in paragraphs a), c) and d) paragraph 1 of this article. In these cases, if the Central Economic-Administrative Court was competent to solve one of the claims under accumulation, will also be retained to hear; in other cases, competition shall, in the cases referred to in paragraphs a) and c) of paragraph 1, the competent body to hear the complaint that had been filed first, and in the provisions of paragraph d), the body jurisdiction to hear the claim against the tax debt. "

Forty-two. a new paragraph 7 is inserted in Article 233, renumbered the existing paragraph 7 and following, with the following wording:

'7. In the cases of Article 68.9 of this Act, if the case concerns a tax debt which, in turn, has determined the recognition of a return for the taxpayer, the guarantees provided for the suspension also ensure the liability reintegrated as a result of total or partial estimate of the claim. "

Forty-three. Article 234, which shall read as hereby amended as follows:

"Article 234. General rules.


1. The economic-administrative claims will be processed in single or first instance with the resources that this law provides.

2. It shall be accredited voluntary representation, without providing one of the means set out in Article 46.2 of this Law, when the proxy has been accepted by the tax authorities in the procedure in which the contested act was passed.

3. The procedure own motion subject to the time limits which will not be subject to extension or specify that completion is declared.

4. All acts and decisions that affect stakeholders or put an end to any instance to an economic-administrative claim shall be notified to those, either electronically or in the designated domicile or, failing that, in accordance with Article 112 this Act.

The notification shall be made electronically mandatory for those interested, and in the terms established by regulation, in cases where, in accordance with Article 235.5 of this Act, mandatory filing of the claim in this way .

The notification shall state whether the act or decision is not final in economic-administrative and, where appropriate, the remedies available to him, body to which they had submitted and deadline for an appeal, without preventing the concerned can exercise any other remedy they deem appropriate.

5. The economic-administrative procedure will be free. However, if the claim or the appeal is dismissed or declared inadmissible and economic-administrative body appreciates recklessness or bad faith, it may be required of the person you imputable such recklessness or bad faith to defray the costs according to the criteria to be fixed by regulation.

The order for costs be imposed on the decision rendered, specifically mentioning the reasons for the economic-administrative body has appreciated the concurrence of bad faith or recklessness, as well as the quantification thereof.

When he had lodged an ordinary height, the effectiveness of the order for costs court of first instance shall be subject to confirmation of it in the decision rendered in such appeal ordinary appeal.

6. The economic-administrative procedure shall be governed in accordance with the provisions of this chapter and the regulatory provisions enacted in its development. "

Forty-four. Article 235, which shall read as hereby amended as follows:

"Article 235. Initiation.

1. The economic-administrative claim in unique or first instance shall be filed within one month from the day following the notification of the contested day, or the day following that on which the record of the performance or omission of withholding or payment on account of the impact of the claim reason or replacement arising from relations between the substitute and the taxpayer.

In the case of administrative silence, the complaint may be lodged from the day following that on which produce their effects. If subsequent to the filing of the complaint, and before resolution expresses decision was taken, shall be forwarded to the Court, once notified to the person concerned.

The notification will be noted that the express decision, according to its content, be considered challenged in administrative economic means, or cause the termination of the procedure by extra satisfaction to be declared by the administrative economic body it has under the procedure.

In any case, within one month shall be granted, counting from the day following the notification to the person concerned to formulate the arguments before the Court that deems appropriate. In these allegations the applicant may rule on the consequences outlined in the previous paragraph. Failure to do so means compliance with those consequences.

Case of claims concerning the obligation to issue and deliver invoices incumbent within which the first subparagraph shall commence within one month of the formal required compliance with that obligation entrepreneurs and professionals.

In the case of debt maturity and collective newspaper notice, the deadline for filing shall be calculated from the day following completion of the voluntary payment period day.


2. The procedure shall be initiated by written request may be limited to be taken through an intermediary, identifying the claimant, the act or action against which, the address for service and the court before which it stands is claimed. the claimant may also accompany the allegations on which basis the right.

In cases of complaints concerning withholdings, payments on account, impact, obligation to issue and deliver invoices and relations between the substitute and the taxpayer, the letter should also identify the respondent person and address and attach all background information held available to the claimant or in public records.

3. The notice of appeal shall be addressed to the administrative body that made the appealable decision, which it submitted to the competent court within a month along with the record in its electronic case for the event, which may incorporate a report if it is considered appropriate. In the case provided for in Article 229.6 of this Act, the notice of appeal will be forwarded to the Economic-Administrative Tribunal entitled to assume the handling of the complaint.

However, when the brief filing would include allegations, the administrative body that issued the act may cancel all or part the contested before the transfer of the case to the court within the period prescribed in the preceding paragraph, provided they are not he had previously submitted administrative appeal. In this case, it is sent to court the new dictation act together with the notice of appeal.

If the administrative body had not submitted to the court the brief filing the complaint, it is sufficient that the present claimant in court the sealed copy of the letter so that the claim can be processed and resolved.

4. In cases of complaints concerning withholdings, payments on account, impact, the obligation to issue and deliver invoices and relations between the substitute and the taxpayer, the notice of appeal shall be addressed to the competent court to settle the claim.

5. The filing of the complaint must be made through the electronic headquarters of the body that made the appealable decision when the claimants are obliged to receive electronic communications and notifications. "

Forty-five. paragraph 1 of Article 236, which shall read as hereby amended as follows:

"1. The Court, upon receipt and, if necessary, the file is complete, it will demonstrate to interested parties who have appeared in the complaint and had not objected to the filing or had made but with the express request of this procedure, by common within one month in which they must submit a written statement with input from the appropriate tests. The made manifest the electronic file may take place by electronic, computer or telematic means, by these means may present the arguments and evidence. Forced to file a claim electronically, you must submit the arguments, evidence, and any other writing, by electronic mail. If imputable technical deficiency to the tax authorities which hinders the realization of the process in this way, the Court shall take appropriate measures to prevent harm to the person concerned may, among others, provide a further period, extend the previously granted or authorize the performed by other means. "

Forty-six. A new paragraph 3 is inserted in Article 237, with the following wording:

'3. The procedure will be developed regulations to refer questions to the Court of Justice of the European Union. When the approach of the question has not been requested by the parties concerned in the complaint or economic-administrative appeal, prior to it occurring character within fifteen days granted to interested parties to submit their observations exclusively in connection with the chance of such an approach.

In any case, the Tribunal before raising the question granted within fifteen days the Tax Administration adopted the measure to formulate allegations.


When he had raised a question before the Court of Justice of the European Union in accordance with the provisions of the preceding paragraphs, the economic-administrative procedure will be suspended from its approach and until the decision to resolve the issue is received preliminary. He also proceed suspension of the course of those economic and administrative procedures for the resolution of which is necessary to know the outcome of the question referred. Such suspension stakeholders will be communicated in the economic-administrative procedure and the same shall suspend the calculation of the period of limitation of rights referred to in Article 66 of this Law, computing will continue once referred is received in the economic body competent-administrative resolution of the question. "

Forty-seven. paragraph 2 of Article 238, which shall read as hereby amended as follows:

'2. When the resignation or withdrawal of the claimant, the expiration of the instance or extra-satisfaction occurs, the court reasoned remember the file of the proceedings. This agreement may be adopted by individual organs.

The agreement to dispose of proceedings may be revised in accordance with Article 241 bis of this Act. "

Forty-eight. paragraphs 3, 5 and 6 of Article 239 are amended and a new paragraph 7 is introduced, renumbered the existing paragraph 7 and 8 with the following editors:

'3. The ruling may be upholding, dismissing or inadmissible. The positive decision may cancel all or part the contested measure on grounds of substantive law or formal defects.

When the resolution appreciate formal defects that have diminished the chances of defending the claimant, there will be the annulment of the act on the affected part and the feedback of the proceedings at the time there was a formal defect be ordered.

Except of course that the previous subparagraph, the implementing acts, including the practice of settlements arising from the rulings of the courts, not form part of the procedure which had originated the act under challenge .

Except feedback, acts resulting from the implementation of the resolution must be notified within one month of that resolution registry entry has the body responsible for implementation. No default interest will be demanded from the Administration fails to comply within one month. "

"5. The decision rendered will be fully effective from interested parties who had been given notice of the claim. The resolutions of the Economic-Administrative Courts given in complaints concerning acts or omissions of individuals that Article 227.4 of this Act refers to, once they become final, binding on the tax authorities as to the legal classification of the facts taken into account to resolve, without prejudice to their powers of verification and investigation. To this end, these decisions shall be communicated to the competent authority.

6. When not met, within legally established, the court decision imposing an obligation to issue an invoice, the claimant may, on behalf of the claimant, issue the invoice in which the operation is documented in accordance with the following rules:

1st) The exercise of this power must be communicated in writing to the Administrative Economic Court who has known the respective procedure, indicating that the failure has not been met and will issue the corresponding invoice. It must also notify the claimed by any means which leaves a record of receipt, which will exercise this right.

2nd) The invoice documenting the operation shall be prepared by the claimant, consisting as recipient of the operation is shown as shipper which has failed to fulfill this obligation.

3rd) The claimant shall send a copy of the invoice to the claimed and should remain in its original in the same power. It must also be sent to the State Tax Administration Agency copy of the invoice and the brief before the Economic-Administrative Tribunal in which he informed the breach of the judgment given.


7. In implementation of a resolution deemed wholly or partially the claim against the settlement of a related tax liability to another tributary same obligation in accordance with Article 68.9 of this Law, the different related obligation of the respondent will be regularized in the Administration it had applied the criteria or elements of the settlement of tax liability subject of the claim was based.

If such adjustment proves the cancellation of the liquidation of the other related obligation of the respondent and practice of a new settlement that meets the decision of the Tribunal shall apply the provisions of Article 26.5 of this Law . "

Forty-nine. paragraph 1 of Article 240, which shall read as hereby amended as follows:

"1. The length of proceedings in any instance shall be one year from the filing of the claim. After that period the applicant may understand dismissed the claim in order to bring the action from.

The court must expressly resolve in any case. The deadlines for the filing of the resources begin to run from the day following the notification of the express decision day. "
Fifty
. paragraph 3 of Article 241, which shall read as hereby amended as follows:

'3. They will be entitled to bring this resource stakeholders, the Directors General of Ministry of Economy and Finance and the Department Directors of the State Tax Administration Agency on matters within its competence, and equivalent or similar bodies of the Autonomous Communities and Cities with a Statute of Autonomy in terms of their competence.

In the terms set by regulation, the notice of appeal may accompany the request for suspension of the operation of the contested by administrative bodies resolution. Such request provisionally suspend the effect of the contested decision as the Central Economic-Administrative Court decides on the admissibility of the request for suspension. The Court's decision on the merits of the suspension will end the administrative route.

This suspension will be based on existing prima facie evidence that the recovery of debt that could ultimately be payable could see frustrated or seriously hampered not guarantee the contribution being necessary. In the request for suspension must be sufficiently motivate the occurrence of such situations.

The decision on the request for suspension shall be notified by the Central Economic-Administrative Tribunal the appellant and other interested parties in the procedure.

The suspension, interim or final, prevent the amounts which have entered and that the guarantees had been made by the person concerned in the economic-administrative claim in the first instance for the suspension of the contested act be released are returned. They will maintain their effectiveness subsisting and acts of the collection procedure that had been issued to guarantee the payment of the tax debt.

Notwithstanding the provisions of the preceding paragraphs, where the implementation of the contested decision could determine the recognition of the right to a tax refund, it shall such previous execution provision by the taxpayer of one of the securities covered by Article 224.2 of this Act. "

Fifty-one. A new article 241 bis is introduced, with the following wording:

"Article 241 bis. Action for annulment.

1. Against decisions of the economic-administrative claims, persons Article 241.3 of this Act refers may bring proceedings for annulment within 15 days to the court which issued the decision being challenged, only in the following cases :

A) When it has been incorrectly declared inadmissible the claim.

B) When have declared nonexistent allegations or evidence submitted timely administrative economic means.

C) Where it is alleged the existence of complete and manifest incongruity resolution.

2. It may also be brought annulment of the agreement to dispose of proceedings to which Article 238 of this Law.

3. this resource can not be deducted again against the resolution. The annulment will not proceed against the decision of the special review.


4. The brief filing claims and attached include relevant evidence. The court resolved without further proceedings within one month, I understood dismissed otherwise.

5. The appeal for annulment suspend the period for bringing an ordinary administrative appeal that, if necessary, proceed against the contested decision, the count will start again the next day after the notification of the decision dismissing the application for annulment or the day after that on which understands dismissed by administrative silence.

If the resolution for annulment was estimatory, the ordinary administrative appeal that, if necessary, proceed must be made against the resolution, beginning calculating the period to file it the day after notification of the positive decision .

6. If the resolution for annulment dismiss it, the action brought after termination of the action for annulment serve to contest both this resolution as the one issued earlier by the economic and administrative court subject of action for annulment may arise in this resource both issues concerning grounds for annulment as any other on the merits and initially contested administrative act. "

Fifty-two. A new article 241 ter is introduced, with the following wording:

'Article 241 ter. Appeal against the execution.

1. Implementing acts of economic and administrative decisions will conform exactly to the pronouncements of those.

2. If the applicant is dissatisfied with the acts issued as a result of the execution of an economic-administrative decision may file this appeal.

3. It will have jurisdiction to hear this appeal the organ of the Court which made the resolution runs. The decision given may establish the specific terms in which it is due to proceed to implement the ruling.

4. The deadline for filing this appeal is one month from the day following the notification of the contested day.

5. The processing of this appeal is made through the abbreviated, except procedure in the specific case in which the economic and administrative ruling had ordered the feedback of performances, in which case the abbreviated or general procedure as appropriate depending on the amount it will continue the initial claim. The procedure shall determine the period within which it is to be resolved the appeal.

6. In any case the suspension of the contested act be admitted when new issues arise regarding the economic-administrative decision running.

7. Not fit the application for replacement in advance to appeal against execution.

8. The Court declared the application inadmissible against foreclosing on those matters arising on issues already decided by resolution that runs on issues that had been raised in the complaint whose decision is executed or when any of the cases Article 239.4 of this Law. "

Fifty-three. paragraphs 1 and 3 of Article 242, which are worded as follows modified:

"1. Decisions given by regional and local economic-administrative courts and the economic and administrative bodies of the Autonomous Regions and Cities with a Statute of Autonomy which are not subject to appeal ordinarily raised and, where appropriate, those issued by the economic and administrative bodies of the Autonomous Regions and Cities with a Statute of Autonomy in one instance, may be challenged by the extraordinary remedy of appeal for the unification of criteria, by the Directors General of Ministry of Economy and Finance and the Directors Department of the State Tax Administration Agency and equivalent or similar bodies of the Autonomous Communities and Cities with a Statute of Autonomy regarding matters within their jurisdiction, when deemed seriously harmful and erroneous those resolutions, or when applying different criteria the other resolutions contained in economic and administrative State or of economic and administrative bodies of the Autonomous Regions and Cities with a Statute of Autonomy Courts.


When regional or local economic and administrative courts or administrative bodies of economic and Autonomous Regions and Cities with a Statute of Autonomy dictate resolutions adopting a different approach followed previously, they must do so expressly stated in the resolutions. "

'3. The decision shall be issued within three months and will respect the particular legal situation stemming from the decision appealed, setting the applicable doctrine. "

Fifty-four. paragraph 6 of Article 244, which shall read as hereby amended as follows:

'6. The resolution of the extraordinary appeal for review shall be made within six months. After this deadline without having notified express resolution, the applicant may understand dismissed the appeal. "

Fifty-five. the title of Section IV of Chapter 3rd Title V, which was renamed modified:

'Fast track'.

Fifty-six. Article 245, which shall read as hereby amended as follows:

"Article 245. Scope.

1. The economic-administrative claims will be processed by the procedure in this section when they are of less than to that determined by regulation.

2. The economic-administrative complaints handled by this procedure will be resolved in a single instance by the economic-administrative courts. To resolve economic and administrative courts can act sole.

3. The simplified procedure shall be governed by the provisions of this section by the regulations to be issued in its development and in the absence of express provision, by the provisions of this chapter. "

Fifty-seven. Article 246, which shall read as hereby amended as follows:

"Article 246. Initiation.

1. The complaint initiated by letter which shall include the following contents:

A) Identification of the complainant and the act or action against which it is claimed, the address for service and the court before which it stands.

In cases of complaints concerning withholdings, payments on account, impact, obligation to issue and deliver invoices or relationships between the substitute and the taxpayer, the letter should also identify the respondent person and address.

B) Arguments which, if any, are formulated.
It is specified
If the claimant to file their statements must appear before the court which issued the contested during the term of filing of the claim, that he is manifest, which shall be recorded in the record.

In brief filing copy of the contested measure be attached, and the evidence considered relevant.

2. The claim shall be sent to the body referred to in paragraphs 3 and 5 of Article 235 of this Act and shall apply the provisions of those paragraphs. "

Fifty-eight. Article 247, which shall read as hereby amended as follows:

"Article 247. Processing and resolution.

1. The economic-administrative body may issue a resolution, even before receiving the file, provided that the documentation submitted by the claimant prove accredited all the data needed to solve.

2. The deadline for notifying the resolution shall be six months from the filing of the claim. After that time without having notified the express resolution, the applicant may consider dismissed the claim in order to bring the action from.

The economic-administrative body should expressly address anyway. The deadline for bringing the action to proceed begin from the day following the notification of a decision.

3. After the period prescribed in the preceding paragraph since the filing of the complaint without having notified express resolution and always has been agreed the suspension of the act shall cease to accrue interest for late payment under the terms provided in paragraph 4 of Article 26 this Act. "

Fifty-nine. a new Title VI is inserted, with the following wording:

'TITLE VI

Actions and procedures of tax application in cases of crimes against public finance

Article 250. Practice settlements if there are indications of crimes against the Treasury.


1. When the Tax Authority see evidence of a crime against the Treasury, the proceedings shall continue in accordance with the general rules that are applicable, without prejudice to pass both blame competent jurisdiction or refer the dossier to Prosecutions, and subject to the rules set out in this Title.

Except the following article refers to, shall dictate liquidation of the elements of the tax liability subject to verification, in different settlements separating those who are connected with any crime against the Treasury and those who do not they are connected with any crime against the Treasury.

2. The settlement is issued if any, referred to those elements of the tax obligation that are connected with any crime against the Treasury shall comply with the provisions of this Title.

In the cases referred to this section, the administration will refrain from initiating or, if necessary, continue the disciplinary proceedings relating to the same facts. If disciplinary proceedings have been initiated, he had not completed it before, that conclusion will be understood, in any case, at the time they pass both blame the jurisdiction or refers the case to the Prosecutor without prejudice to the possibility of starting a new disciplinary proceedings in cases that the last paragraph of this section refers to.

The conviction of the judicial authority prevent the imposition of administrative penalty for the same acts.

Had he not established the existence of crime, the Tax Administration will initiate, where appropriate, the administrative disciplinary proceedings in accordance with the facts that the courts had considered proven.

3. The settlement handed down in relation to tax concepts that are not connected with any crime against the Treasury will be adjusted in processing the ordinary procedure applicable in accordance with Chapter IV of Title III of this Act and shall be subject to review regime established in Title V.

Article 251. Exceptions to the practice of settlements in case of existence of evidence of a crime against the Treasury.

1. When the Tax Authority see evidence of a crime against the Treasury, it will pass both blame the jurisdiction or refer the case to the prosecutor, refrain from practicing liquidation Article 250.2 of this Law, the following assumptions :

A) When the processing of the administrative liquidation may cause the statute of limitations under the terms provided for in Article 131 of the Criminal Code.

B) As a result of research or testing, could not be accurately determined the amount of the settlement or not have been possible to attribute it to a particular taxpayer.

C) When the administrative liquidation would prejudice in any way the investigation or verification of the fraud.

In the aforementioned cases, together with the notice of denunciation or complaint filed by the Tax Administration, the reasoned agreement that the occurrence of any of the circumstances determining the administrative decision is justified also move not to proceed settlement issue.

Not hearing procedure or allegations the taxpayer shall be granted in such cases.

2. In the cases mentioned in the previous paragraph, the Administration shall not initiate or, where appropriate, to continue the administrative procedure, which shall be suspended while the judicial authority not to issue a final judgment, to take place on acquittal or the actions or the return of the file produced by the prosecution.

However, if he had initiated an infringement procedure, it shall be deemed concluded, in any case, at the time they pass the blame both competent jurisdiction or the file be referred to the Public Prosecutor. All this without prejudice to the possibility of starting a new infringement procedure if no offense was finally appreciated and according to the facts that, if necessary, the courts had considered proven.

The pass of both guilt or transfer of the case interrupt the limitation period of the right to determine the tax liability and to impose the penalty in accordance with the provisions in Articles 68.1 and 189.3 of this Act.


The conviction of the judicial authority prevent the imposition of administrative penalty for the same acts.

The proceedings of verification and investigation procedure carried out during the period of suspension regarding the alleged facts are presumed to be non-existent.

3. In the above assumptions, not having appreciated the existence of crime, the Tax Administration will initiate or continue its proceedings in accordance with the facts that the courts had considered proven in the period until the conclusion of the term referred to Article 150.1 of this Act or within 6 months if the latter was superior, to be calculated from the receipt of the court decision or the file returned by the prosecutor by the competent body need to continue the procedure.

The calculation of the limitation period will start again from the entrance of the court ruling in the register of the competent tax authorities.

Article 252. Regularization voluntary.

The Tax Administration will not be the fault of both the competent jurisdiction or refer the case to the prosecutor stating that unless the taxpayer has not regularized their tax situation by full recognition and payment of the tax debt before it I would have notified the start of an audit or investigation to determine the object tax debt regularization or, in the event that such actions would not have been produced before the prosecution, the State Attorney or legal representative of the regional, leasehold or local administration concerned, interpose complaint or denunciation directed against it, or before the prosecutor or the Coroner perform actions that allow you to have formal knowledge of the initiation of proceedings.

The tax liability means composed of the elements to which Article 58 of this Law, the taxpayer must proceed to the reverse and simultaneous entry of both the share and interest on arrears and surcharges legally accrued to the date of admission. However, when the taxes voluntarily regularized are not required by the process of self-assessment, the taxpayer must submit the relevant declaration, proceeding to the income of the entire tax debt assessed by the Administration in the time limit for payment established in the regulations tax.

The provisions of this article will also be applicable when the regularization had occurred once prescribed the right of the Administration to determine the tax liability.

To determine the existence of full recognition and payment in the first paragraph of this article refers to, the tax authorities can develop actions of verification or research resulting from, even if they affect the same periods and tax concepts for which the limitation period had been regulated in Article 66th) of this Act.

Article 253. Processing of the inspection procedure if appropriate settlement practice.

1. When the Tax Authority see evidence of a crime against the Treasury and not the circumstances that prevent dictate settlement in accordance with Article 251.1 of this Act, shall enter into a proposed settlement related to crime, in which the facts and grounds be expressed of law on which it is based.
This proposal
notify the taxpayer granting the hearing procedure for claiming what suits their right within 15 calendar days from the day following notification of the proposal.

In any case the procedural defects that could have been incurred during the administrative procedure, produce effects wholly or partially extinguish the tax liability linked to crime or those provided in letters a) and b) of Article 150.6 of this Act in relation to the actions carried out by tending to the settlement of tax liability tax Administration, notwithstanding that those could arise in case of return of the file by the prosecution or if final court decision requiring practice adjustment under Article 257.2 c) of this Act by not appreciate the existence of crimes against the Treasury.


After the period provided for the hearing procedure and examined the allegations in the case, the competent authority shall issue an administrative settlement with prior or simultaneous authorization of the competent tax authorities for filing the complaint or grievance, when considers that regularization highlights from the existence of a possible crime against the Treasury.

Upon issuing the administrative liquidation, the Tax Administration will blame the both competent jurisdiction or refer the case to the prosecutor and the verification procedure ends, regarding the elements of the tax liability regularized by such liquidation, notification to the taxpayer of the same, which will be noted that the voluntary period income only start to run once it is notified of the admissibility of the complaint or corresponding complaint in the terms set out in Article 255 of this Act.

The pass of both guilt or transfer of the case interrupt the limitation period of the right to determine the tax liability and to impose the penalty in accordance with the provisions in Articles 68.1 and 189.3 of this Act.

2. The rejection of the complaint or lawsuit will determine the feedback of inspections to the moment before that in which the proposed settlement linked to crime, proceeding in this case the formalization of the act concerned, which shall be processed in accordance with was issued established in this Act and its implementing regulations.

The completion of inspections will the provisions of Subsection 3rd of Section 2 of Chapter IV of Title III.

The procedure should be completed in the period remaining from the time when the proceedings were rolled back until the conclusion of the period referred to in paragraph 1 of Article 150 of this Act or in six months is concerned, if the latter is higher. That time limit shall be calculated from the receipt of the court decision or the file returned by the prosecutor by the competent body need to continue the procedure.

Default interest will be required by the new settlement to end the procedure. The date of the calculation of interest shall be the same as, in accordance with the provisions of paragraph 2 of Article 26, would have corresponded to the overturned liquidation and interest accrued until the moment when issuing the new settlement .

In these cases the calculation of the limitation period will start on the right to determine the debt and impose the sanction in accordance with the stated in Article 68.7 of this Act.

3. In cases where, for the same tax concept and period, fit distinguishing elements in which fraudulent conduct that may be determinative of a crime against the Treasury, along with other items and amounts to regularize appreciated for which that misconduct is not appreciated, two assessments will be made separately.

For the purposes of quantifying both settlements, a proposed settlement related to crime and an inspection report in accordance with the following rules will be formalized:

A) The proposed settlement linked to crime include the elements that have been subject to declaration, if any, to which all those elements that will add appreciate fraud, and adjustments are deducted in favor of forced tax to which it may be entitled, as well as items to offset or deducted in the base or the quota which additionally apply. If the declaration submitted had determined a fee to enter, it shall be deducted for the calculation of this proposed settlement.

B) The proposed settlement contained in the record shall include all items checked regardless of whether or not connected with any crime, and the amount resulting from the proposed settlement will be deducted to respect the previous paragraph.

However, the taxpayer may choose to use a system for calculating both quotas based on proportional application of the items to offset or deducted in the base or share, under the terms specified in the regulations. This option must be communicated to the Administration within after notification of the proposed settlement linked to crime allegations.

Article 254. Contesting settlements.


1. Faced with the administrative liquidation issued as a result of Article 250.2 of this Act shall not apply proceedings or complaints through administrative channels, subject to appropriate adjustment in accordance with what is determined in the criminal proceedings, in accordance with Article 305 of the Penal Code and 257 of this Act, corresponding to the criminal court to determine in its judgment the quota defrauded linked to crimes against the Treasury that had been liquidated under the provisions of paragraph 5 of Article 305 the Criminal Code and Title VI of this Act.

In any case the procedural defects that could have been incurred during the administrative procedure, produce effects wholly or partially extinguish the tax liability linked to crime or those provided in letters a) and b) of Article 150.6 of this Act in relation to the actions carried out by tending to the settlement of tax liability tax Administration.

2. Faced with the settlement resulting from the adjustment of the elements and amounts that are not connected with any crime, will fit filing of appeals and complaints provided for in Title V of this Act.

Article 255. Debt Collection liquidated if there is evidence of a crime against the Treasury.

In the event that Article 250.2 of this Act refers to the existence of criminal proceedings for offenses against the Treasury will not paralyze the administrative actions led to the collection of the liquidated tax liability unless the judge agreed to suspend any of enforcement proceedings.

The administrative actions aimed at charging to the preceding paragraph shall be governed by the general rules set out in Chapter V of Title III of this Act, except the specialties provided for in this Title.

Once the record supported the complaint or complaint for crimes against the Treasury, the Tax Administration shall notify the taxpayer the start of the voluntary payment period requiring him to perform income tax debt cleared within the periods to Article 62.2 of this Law.

Article 256. Causes of opposition to the actions of collection.

Faced with acts of collection procedure developed for the collection of the tax debt assessed in accordance with Article 250.2 of this Act, only be relied on grounds specified in Articles 167.3, 170.3 and 172.1 second paragraph of this law and its review shall be conducted in accordance with the provisions of Title V of this Act.

Article 257. Effects of the judgment on the tax assessment.

1. The liquidation issued by the tax authorities in the cases mentioned in Article 250.2 of this Law shall conform to what is finally determined in criminal proceedings relating to the existence and amount of the fraud.

2. The adjustment will be made as follows:

A) If a conviction was handed down in criminal proceedings for crimes against the Treasury and in the process an identical defrauded quota to the Liquidated in administrative proceedings is determined, it is not necessary to modify the settlement made without prejudice to the liquidation of default interest and penalties that apply.

If the defrauded amount to be determined in the criminal proceedings differed in more or less fixed in the administrative, liquidation issued under Article 250.2 of this Act should be amended. In this case, the initial act subsist, which will be rectified in accordance with the content of the sentence to fit the amount set out in the criminal proceedings as defrauded quota.

This amendment, practiced by the tax authorities under the provisions of the preceding paragraph shall not affect the validity of the tax collection actions taken with respect to the amount confirmed in criminal proceedings.

The modification agreement will be transferred to the competent court for execution, the obligor and the other parties in criminal proceedings.

If the defrauded amount to be determined in the criminal proceedings was below that set by administrative action shall apply the general rules established for this purpose in the tax regulations regarding income returns and reimbursement of the cost of guarantee.


B) If criminal proceedings are not finally finds that an offense absence of tax liability, administrative liquidation shall be annulled continue to apply the general rules established for this purpose in the tax regulations regarding refunds of income and reimbursement of the cost of guarantees.

C) If a final decision is handed down in the criminal proceedings, not appreciating offense different from the absence of tax liability reason shall the feedback of the inspection the previous time performances in which the proposed settlement was issued linked to crime under Article 253.1 of this Act, taking into account the facts that the court had considered proven, proceeding formalizing the minutes shall be processed in accordance with the provisions of this Act and its implementing regulations.

The completion of inspections will the provisions of Subsection 3rd of Section 2 of Chapter IV of Title III of this Act.

The procedure should be completed in the period remaining from the time when the proceedings were rolled back until the conclusion of the period referred to in paragraph 1 of Article 150 of this Act or in six months is concerned, if the latter is higher. That time limit shall be calculated from the receipt of the dossier by the competent body for the resumption of the proceedings.

Default interest will be required by the new settlement to end the procedure. The date of the calculation of interest shall be the same as, in accordance with the provisions of paragraph 2 of Article 26, would have corresponded to the overturned liquidation and interest accrued until the moment when issuing the new settlement .

This settlement is subject to review arrangements and resources of all tax assessment regulated in Title V of this Act, but may not challenged the facts found in the judgment.

In these cases the calculation of the limitation period for the right to determine the debt and impose the sanction in accordance with the stated in Article 68.7 of this Law will start.

Article 258. Responsible.

1. Will be jointly responsible for the tax debt assessed in accordance with the provisions of section 250.2 of this Act who had been causing or had actively collaborated in carrying out the acts giving rise to such liquidation and are charged in criminal proceedings initiated by the denounced crime or had been convicted as a result of that process.

The data, evidence or circumstances which are held or have been obtained in the liquidation procedure and are to be taken into account in the procedure to require liability provided for in this Article shall formally join it before the proposal resolution.

2. Regarding settlements that Article 250.2 of this Act, also they are applicable assumptions of liability regulated in Article 42.2 of this Law refers to.

3. In the appeal or claim against the agreement stating liability under paragraph 1 above may be challenged only the global reach of that responsibility.

4. If the dismissal or acquittal on any of those responsible for the paragraph 1, the statement of responsibility will be canceled, continue to apply the general rules established in the tax regulations regarding refunds will be agreed in the criminal proceedings and reimbursement of the cost of guarantees.

5. Without prejudice to the provisions of Article 68.8 of this Act, in cases of liability in paragraph 1 shall, interrupted the limitation period for the taxpayer, that effect all other required runs, including those responsible.

6. The jurisdiction to grant agreements statement of responsibility in cases covered in paragraphs 1 and 2 shall be for the national collection.

7. The term declaration procedure liability shall be suspended for the period of time has elapsed since the filing of the complaint or complaint before the prosecutor or the court until the formal charging of the accused.

A precautionary measures taken during the proceedings for a declaration of liability in this article we shall apply the provisions of Article 81.6.e) of this Act.

Article 259. Specialties in settlement of the customs debt in cases of crime against the Treasury.


1. The application of the provisions of this Title VI regarding the taxes that make up the customs debt under the rules of the European Union, shall be made with the specialties that are described in the following sections of this article.

2. The Tax Administration shall abstain from practicing liquidation Article 250.2 of this Act in the cases referred to in paragraphs b) and c) of Article 251.1 of this Act refers to.

3. When you pass the blame both competent jurisdiction or the file to the prosecutor, the deadline for settlement and notification of the customs debt to the debtor shall be governed by the following rules refer:

A) Where in accordance with the provisions of paragraph 2 of this Article to allow the settlement of the customs debt, it proceeds to practice and notice thereof within a period of five or ten years provided for prescription Hacienda crime against the European Union, counted from the birth of the debt.

B) Where in accordance with the provisions of paragraph 2 of this Article shall not allow the settlement of the customs debt or liquidation practiced must conform to the amount set out in the criminal proceedings, the deadline for liquidation and practice notify the debt to the debtor shall be three years and shall be calculated from the time the judicial authority instituted cause no secret to parties in person or, where appropriate, from the time it reaches firmness judicial decision terminating the procedure penal.

4. The provisions of Articles 251 and 253 of this Act regarding the interruption of deadlines or procedures will not be applicable in cases of paragraph 3.b) of this article.

5. In the processing of the inspection procedure where appropriate settlement dictate that Article 250.2 of this Act refers to the application of Article 253 shall be made in accordance with the following rules:

A) When the processing of the administrative liquidation may cause the statute of limitations under the terms provided for in Article 131 of the Criminal Code, the remission of both blames the jurisdiction or the file to the prosecutor may be made prior to the practice of administrative settlement character.

B) In cases where the Tax Administration has refrained from practicing liquidation under the provisions of the letter c) of paragraph 1 of Article 251 of this Act, the processing of the administrative proceedings shall be resumed at the time that the judicial authority instituted cause no secret to parties in person.

C) The period for voluntary liquidation income that is practiced start to run from their notification and will be made within the period specified in the rules of the European Union. The taxpayer may request the suspension of the execution of the settlement until the admission of the petition or complaint, provide guarantee or requesting full or partial waiver of the same when justifying the impossibility of an oversight and that the execution would cause damage difficult or impossible repair.

D) In ​​the case of Article 253.2 of this Act, the rejection of the complaint or complaint does not imply the cancellation of the administrative liquidation. The Tax Administration granted hearing process, in which the interested party may request consideration of those issues affected by the limitations provided in paragraph 1 of Article 253 of this Act. In view of the allegations, the Tax Administration shall issue a resolution maintaining unchanged the liquidation of the customs debt which has been practiced or rectificándola where appropriate, keeping collection acts previously performed, subject where appropriate, to adapt the amounts of barriers and embargoes made. The review of that decision shall be governed by the provisions of Title V of this Act.

6. In the cases referred to Article 257.2.c) of this Act, the provisions shall apply 5.d) section of this article. "
Sixty
. A new Title VII is inserted, with the following wording:

'TITLE VII

Recovery of State aid to taxation affecting
CHAPTER
I
General provisions


Article 260. General Provisions.

1. It corresponds to the tax authorities conducting the necessary for the execution of recovery decisions State aid to taxation affecting performances.


2. application of taxes the exercise of administrative activities necessary for the implementation of recovery decisions State aid affecting the tax field, as well as the actions of the obligated in the exercise of their rights or fulfillment of their obligations is considered tax arising from these decisions.

3. In addition to the cases referred to in the preceding paragraphs of this article, the provisions of this Title be applicable in any event that, in compliance with European Union law, resulting from demand reimbursement of amounts received in respect of State aid affecting taxation.

Article 261. Procedures for the implementation of recovery decisions State aid.

1. Are procedures for implementing recovery decisions State aid as follows:

A) Recovery procedure in cases of regularization of the elements of the tax liability affected by the decision.

B) Recovery procedure in other cases.

2. The execution of recovery decisions State aid will also be carried out by the inspection procedure regulated in Section 2 of Chapter IV of Title III when the scope of that procedure beyond the provisions in Article 265.1 of this Act.

In these cases, it shall issue liquidation of the elements of the tax liability subject to verification, in different settlements separating those whom the decision concerns and those that are not linked to it.

Article 262. Prescription.

1. It barred after ten years, the right of the Administration to determine and demand payment of the tax debt, if any, resulting from the implementation of the recovery decision.

2. The limitation period begins to run from the day following that on which the application of the State aid in compliance with the tax liability subject to regularization had produced legal effects in accordance with tax regulations.

3. The limitation period is interrupted:

A) any action by the Commission or the Tax Administration at the request of the Commission to be related to State aid.

B) by any action of the Tax Administration, conducted with formal knowledge of the tax, leading obliged to recognition, regularization, testing, inspection, insurance and liquidation of the tax liability arising from those elements affected by the recovery decision, or the demand for payment.

C) For any reliable performance of the taxpayer conducive to settlement or payment of the tax debt or by the interposition of resources from.

4. The limitation period shall be suspended for the time when the recovery decision is the subject of proceedings before the Court of Justice of the European Union.

Article 263. Effects of execution of the recovery decision.

1. When there was a resolution or previous assessment made by the tax authorities regarding the tax liability affected by the decision to recover State aid, implementation of that decision will determine the modification of the decision or settlement, even if it is firm.

2. Default interest shall be governed by the provisions of the regulations of the European Union.

Article 264. Appeals against implementing act.

The resolution or settlement arising from the execution of the recovery decision will be subject to administrative appeal and, where appropriate, administrative economic, claim under the terms provided in this Act.

If the decision or settlement is subject to review in accordance with the preceding paragraph, shall be admissible only the suspension of the execution of administrative acts by providing consistent escrow money in CGD.
CHAPTER II


Recovery procedure in cases of regularization of the elements of the tax liability affected by the recovery decision

Article 265. Recovery in cases of regularization of the elements of the tax liability affected by the recovery decision.

1. In the recovery procedure in cases of regularization of the elements of the tax liability affected by the decision, the Tax Administration will be limited to verification of those elements of the obligation to which the decision relates.


2. In this procedure, the Tax Administration may make only the following actions:

A) Review of the information provided by taxpayers in their statements and documents submitted or required for the purpose.

B) Examination of the data and evidence held by the Tax Administration.

C) Review of records and other documents required by tax law and any book, record or document of an official nature, including commercial accounting as well as the examination of invoices or documents used as proof of the operations included in such books, records or documents.

D) Information requirements to third parties.

3. The actions of the procedure may be performed outside the offices of the Tax Administration, for which purpose shall apply the rules contained in Articles 142.2 and 151 of this Act.

4. Examination of documents and actions referred to in the preceding paragraphs shall be construed made for the sole purpose of determining the origin of the recovery of State aid, not to prevent or limit the subsequent verification of the same facts or documents.

Article 266. Start.

1. The recovery procedure in cases of regularization of the elements of the tax liability affected by the decision will start officially by agreement of the competent body, to be determined in the rules of specific organization of the Tax Administration.

2. The start of the proceedings of the procedure shall be notified to taxpayers through communication shall state the nature and extent of them and report on their rights and obligations in the course of such proceedings.

When the data held by the tax authorities are sufficient to make the proposed settlement, the procedure may be initiated by notification of this proposal.

Article 267. Processing.

1. The performances of the recovery procedure in cases of regularization of the elements of the tax liability affected by the decision will be documented in communications and proceedings to which paragraph 7 of Article 99 of this Law.

2. Taxpayers must pay to the tax authorities and give due collaboration in the development of their functions.

The taxpayer would have been required is referred to the place, day and hour for the practice of the proceedings, and must provide or make available to the Administration documentation and other requested items.

3. Prior to the practice of provisional liquidation basis, the Tax Administration shall inform the taxpayer's proposal for settlement, within 10 days, what suits claiming their right.

Article 268. Termination.

1. The recovery procedure in cases of regularization of the elements of the tax liability affected by the decision will end in any of the following ways:

A) By express decision of the Tax Administration, which shall include at least the following contents:

1st Elements of the tax liability affected by the decision to object recovery and temporal scope of the proceedings.

2nd Ratio facts and legal arguments that motivate the resolution.

3rd provisional liquidation or, where appropriate, express statement that is not appropriate to regularize the tax situation as a result of the recovery decision.

B) By the beginning of an inspector procedure that includes the object of the recovery procedure.

2. Failure of the duration of the procedure under Article 104 of this Act shall not determine the expiration of the procedure, which will continue until terminated. In this case, it is not considered interrupted prescription as a result of administrative actions carried out during that period.

In these cases, the term interrupted prescription for the realization of performances with formal knowledge of the person concerned after the end of the period to which the preceding paragraph.


3. When a judgment appreciates formal defects and order the feedback of administrative actions, they must be completed in the period remaining from the time when the proceedings were rolled back until the end of the period referred to in Article 104 of this Law or within three months, whichever is higher. That time limit shall be calculated from the receipt of the dossier by the competent body for the resumption of the recovery procedure State aid.
CHAPTER III


Recovery procedure in other cases

Article 269. Recovery Procedure in other cases.

1. When the execution of the recovery decision does not involve the regularization of a tax liability, the procedure will be regulated in this chapter.

2. For the execution of the recovery decision the competent body shall have the powers that are recognized to the tax authorities in Article 162 of this Act, the requirements established therein.

Article 270. Start.

The recovery procedure is initiated ex officio.

The start of the proceedings of the procedure shall be notified to taxpayers through communication shall state the nature of them and inform their rights and obligations in the course of those.

Start Communication contain the draft resolution, to be granted within 10 days of the taxpayer for what suits claiming their right.

Article 271. Termination.

1. The recovery procedure will end by express decision of the Tax Administration, which must be notified within four months from the date of notification tributary to bound the start of the procedure, unless the recovery decision sets a different deadline, continue to apply the Article 268.2 of this Act.

2. The resolution terminating the procedure shall include at least the following contents:

A) Agreement amending for the purposes of the recovery decision, the decision previously issued by the Administration or, where applicable, express declaration that does not come any changes as a result of the recovery decision.

B) Summary of facts and legal arguments that motivate the resolution.

C) Settlement on the assumption that the execution of the recovery decision determine the requirement of tax debt, in particular from the accrual of interest on late payments as provided in Article 263.2 of this Act.

3. When a judgment appreciates formal defects and order the feedback of administrative actions, these should be completed in the period remaining from the time when the proceedings were rolled back until the end of the period referred to in paragraph 1, or within two months, whichever is higher. That time limit shall be calculated from the receipt of the dossier by the competent body for the resumption of the recovery procedure State aid. "

Sixty-one. paragraph 4 of the sixth additional provision, which shall read as hereby amended as follows:

"4. The publication of the revocation of the tax identification number assigned in the "Official Gazette", determine the loss of validity for identification purposes that number in the tax area.

previous publication also determine that credit institutions do not make charges or credits to the accounts or bank deposits evidencing as holders or authorized holders of such numbers revoked, unless the number is upgraded or is assigned a new tax identification number.

When the revocation concerns an entity, the above publication also determine that the public record that is registered, depending on the type of entity in question, appropriate to extend the open sheet to the entity to which revocation affect a marginal note which shall state that, hereinafter, registration may not be made any affecting this, unless the number is upgraded or a new tax identification number is assigned.


The provisions of this paragraph shall not prevent the tax authorities enforce the outstanding tax obligations. However, the admission of self-assessments, statements, communications or written in each for a tax identification number revoked shall be conditional on the legally established terms, rehabilitation of that tax identification number or, where applicable, the obtaining a new number. "

Sixty-two. tenth additional provision would read as follows modified:

"Additional provision tenth. Exaction of civil liability and penalty for crimes against the Treasury.

1. In proceedings for offenses against the Treasury, civil liability, which shall include the amount of the tax debt that the Tax Administration has not paid prescription or other legal cause in the terms provided in this Act, including interest of delay, together the penalty of a fine, shall be required by the administrative enforcement procedure.

2. Once the ruling becomes final, the judge or court to be competent to witness the execution forwarded to the organs of the Tax Administration, ordered to proceed to their charge. In the same procedure shall be followed when the judge or court had agreed to the provisional execution of a judgment.

3. When fractionating had agreed payment of civil liability or penalty under Article 125 of the Criminal Code, the judge or court shall inform the Tax Administration. In this case, the proceedings would be initiated if the terms of fractionation fail to comply.

4. The Tax Administration will inform the judge or sentencing court for the purposes of Article 117.3 of the Spanish Constitution, processing and, where appropriate, of incidents relating to the implementation entrusted. "

Sixty-three. a new twentieth additional provision is introduced, with the following wording:

"Additional provision twenty. Tributes members of the customs debt.

1. Pursuant to Article 7.1 derived, the provisions of this Act shall apply in respect of taxes that make up the customs debt under the rules of the European Union, while not opposed to it. In particular, it will be applicable the provisions of the following paragraphs:

A) Settlement of the customs debt, whatever the method of application of taxes that would have been practiced in, shall be provisional until it expires the maximum period provided for in the rules of the European Union for the required notification tax. The provisional nature of such settlements in any case not prevent the possible subsequent regularization of tax liability when the conditions provided are given in the rules of the European Union.

B) In the procedures for application of taxes, the effects of a default deadline for issuing the resolution and the lack of resolution shall be those provided in the regulations of the European Union. In the event of it not be foreseen at the effect of administrative silence, it is always considered negative. It also will not declare in no case shall the expiry of the procedure, unless the maximum elapsed period provided for in the rules of the European Union to notify the taxpayer debt.

C) Checking values ​​regulated in subsection 4th 2nd section of Chapter III of Title III of this Act shall not apply in the case of determining the customs value, resulting from applying the provisions in the rules of the European Union.

2. The review of acts of application of taxes that make up the customs debt, in cases where the rules of the European Union for the Commission issuing a favorable decision concerning the absence of subsequent, remission or the return of the customs debt, be made with the specialties that are described in the following sections:

A) When the act of application of taxes has been subject to a Commission decision, the competent national body reviewer, from the time aware of that fact, suspend the review procedure until you have gone to the resolution of this Commission and it has become final.

B) When the act of tax application is linked to a decision adopted by the Commission, the review may not extend to the content of that decision.


C) When the act of application of taxes has been issued without submitting no subsequent entry, remission or repayment of customs debt to the Commission decision and consider reviewing body may, in accordance with the provisions of rules of the European Union, which should be such submission shall suspend the procedure and urge the Tax Administration to submit the matter to the Commission.

D) This is without prejudice to the right of interested parties to file recourses to proceed against Commission decisions before the relevant bodies of the European Union and the eventual approach by the competent national bodies of reviewers question before the Court of Justice of the European Union. "

Sixty-four. A new additional provision twenty-first introduced, with the following wording:

"Additional provision twenty-first. Suspension assumptions friendly handling procedures.

If, in accordance with the provisions of the additional provision primera.1 the revised text of the Law on Income Tax for Non-Residents, approved by Royal Legislative Decree 5/2004 of 5 March, I juggled a mutual agreement procedure on direct taxation provided for in international conventions or treaties with a review procedure regulated under Title V of this Act, the latter will be suspended pending the mutual agreement procedure. "

Sixty-five. A new additional provision twenty second is introduced, with the following wording:

"Additional provision twenty-second. Reporting obligations and due diligence relating to financial accounts in the field of mutual assistance.

1. Financial institutions should identify the residence of the persons holding ownership or control of certain financial accounts, and provide information to the tax authorities in respect of such accounts, in accordance with the provisions of Directive 2011/16 / EU, the Council, of 5 February 2011 on administrative cooperation in the field of taxation, as amended by Directive 2014/107 / EU, the Council of 9 December 2014, which refers to the mandatory automatic exchange information in the field of taxation, and the provisions of the Multilateral Agreement between Competent Authorities automatic exchange of information on financial accounts.

Also, people who hold the ownership or control of financial accounts will be required to identify their tax residence to financial institutions in which these accounts are open. Reglamentariamente the identification requirements of residence and provision of information, as well as due diligence standards to be applied by financial institutions on open financial accounts in them to identify the tax residence of the persons with ownership or control will be developed those.

2. Offences and penalties arising from failure to supply information under paragraph 1 of this additional provision shall be governed by the provisions of Title IV of this Act.

3. Is tax infringement breach of the obligation to identify the residence of the persons holding ownership or control of financial statements in accordance with the rules of due diligence in paragraph 1 of this additional provision refers, provided that such breach is not determine the failure to supply information regarding the aforementioned accounts.

Tax constitutes infringement notify the financial institution false, incomplete or inaccurate in relation to declarations that are required of the persons holding ownership or control of financial accounts in order to identify their residence for tax data, when it derives from misidentification of the tax residence of those persons.

4. The tax offense mentioned in the first paragraph of the preceding paragraph shall be considered as serious, and will be fined 200 euros fixed by each person in respect of that breach had occurred.

The tax offense referred to in the second paragraph of the preceding paragraph shall be considered as serious, and will be fined 300 euros fixed.


5. In connection with the statements that are required of people who hold the ownership or control of open financial accounts from 1 January 2016 in order to identify tax for the purposes specified in this additional provision residence, lack of contribution to the financial institution within 90 days that had requested the opening of the account determined that it does not make charges, fertilizers, or any other operations on it until its contribution.

6. The documentary evidence, statements that are required of the persons holding ownership or control of financial accounts and other information used in compliance with reporting obligations and due diligence that this additional provision concerns should be available Tax Administration until the end of the fourth year following that in which the closure of the financial account occurs.

7. Every financial institution required to communicate information in accordance with Directive 2011/16 / EU shall communicate to each individual subject to disclosure, that information about her referred to in paragraph 3a of Article 8 of Directive 2011/16 / EU shall be reported to the tax authorities and transferred to the relevant member State under that directive. This communication must be made before January following the first year in which the account is an account subject to disclosure calendar year 31.

8. The provisions in paragraphs 5 and 6 shall also apply in relation to the reporting obligations and due diligence regarding financial statements in accordance with the provisions of the Agreement between the United States of America and the Kingdom of Spain to improve compliance international tax and implementation of the Foreign Account tax Compliance Act - FATCA.

Also, in the case of accounts opened during 2015 for which a January 1, 2016 had not made the statements in paragraph 5 refers to their lack of contribution to the financial institution within 60 days from that date will determine that it does not make charges, fertilizers, or any other operations on it until the time of their contribution. "

First additional provision. Disputes public bodies in tax matters.

The provisions of the single additional provision of Law 11/2011, of 20 May, amending Law 60/2003, of 23 December, on Arbitration and regulation of institutional arbitration in the General State Administration it will not apply to disputes that had their origin in matters concerning the application of the tax and customs system and procedures relating to the management were entrusted to the tax authorities.

Second additional provision. References to the Minister of Finance or Ministry of Finance.

References in Law 58/2003, of 17 December, General Tax, the Minister or Ministry of Finance shall be construed made to the Minister or Ministry of Finance and Public Administration or Economy and Competitiveness, as appropriate in care fall within the scope concerned.

Single transitional provision. Transitional arrangements.

1. The new wording of paragraph 3 of Article 15 of Law 58/2003 of 17 December, General Tax, shall apply to tax periods whose settlement period ends after the date of entry into force of this Act.

2. The provisions of Article 66a, paragraphs 1 and 2 of Article 115 and paragraph 3 of Article 70, in newsrooms given by this Act, be applicable in testing procedures and research already underway at the entrance into force of the same in which, at that date, it had not been formalized proposed settlement.

3. The new wording of paragraph 9 of Article 68 of Law 58/2003 of 17 December, General Tax shall apply to cases in which the interruption of the limitation period the duty to which refers paragraph a) of Article 66 of Law 58/2003 of 17 December, General Tax, occurring after the date of entry into force of this Act.


4. The determination of the existence of the conditions necessary for inclusion in the first list to be drawn up under Article 95a of Law 58/2003, of 17 December, General Tax, taken as reference date 31 July 2015. This first list will be published during the last quarter of 2015.

5. The new wording of paragraph 1 of Article 135 of Law 58/2003, of 17 December, General Tax, shall apply to requests for expert appraisal that arise after the date of entry into force of this Act. | ||
6. The new wording of paragraphs 1 to 6 of Article 150 of Law 58/2003, of 17 December, General Tax shall apply to all inspection procedures beginning on or after the date of entry into force of this Act .

However, the new wording of paragraph 7 of Article 150 of Law 58/2003, of 17 December, General Tax shall apply to all inspection activities where the receipt of the dossier by the competent body for implementation of the resolution as a result of the feedback has been ordered to take place from the entry into force of this Act.

7. The amendments made by this Act in Chapter IV of Title V of Law 58/2003, of 17 December, General Tax, shall apply as follows:

A) The new wording of Articles 229.6, 230, 234.2, 235.5, 241 ter, 242 and 245 to 247 shall apply to claims and appeals from its entry into force.

B) The new wording of Articles 233.7 and 241.3 shall apply to requests for suspension are formulated from its entry into force.

C) The new wording of Article 235.1 shall apply to the express decisions issued since its entry into force.

D) the electronic manifest under Article 236.1 enter into force when so provided in Ministerial Order, which will be published in the electronic headquarters of the Economic-Administrative Courts.

E) The new wording of Article 239.6 shall apply to decisions issued since its entry into force.

8. The provisions of Title VI of Law 58/2003 of 17 December, General Tributaria be applicable in proceedings initiated prior to the date of entry into force of this Act in which, concurring evidence that is referred to in Article 250.1 of Law 58/2003 of 17 December, General Tax, that date is not yet produced would pass the blame both competent jurisdiction or the transfer of the case to the prosecutor.

9. The Tax Administration may declare responsible pursuant to Article 258 of Law 58/2003, of 17 December, General Tax, to those who, concurring budgets covered by that provision, they had the condition causing or partner in the realization of a tax offense whose commission could not have formally declared prior to the entry into force of this Act as a result of the processing of criminal prosecution for crimes against the Treasury.

Single derogatory provision. Repeal legislation.

Except as provided in the single transitional provision of this Act, entry into force will be repealed all provisions contrary to the provisions thereof.

First final provision. Amendment of Criminal Procedure Act, approved by Royal Decree of 14 September 1882.

The following amendments to the Criminal Procedure Act, approved by Royal Decree of 14 September 1882 are introduced:

One. A new article 614 bis is added, with the following wording:

"Once initiated criminal proceedings for crimes against the Treasury, the criminal judge will decide on the claims regarding the precautionary measures adopted under Article 81 of the General Tax Act."

Two. A new title is added bis in X, consisting of Articles 621 bis and 621 ter, with the following wording Book II:

'TITLE X BIS

Specialties in crimes against the Treasury

Article 621 bis.


1. In crimes against the Treasury, when the Tax Administration had issued an act of liquidation, the existence of criminal proceedings does not paralyze administrative action and activities aimed at collection except may be brought to the judge, ex officio or upon request, any agreed to suspend the enforcement proceedings in accordance with Article 305.5 of the Criminal Code.

2. Requested the suspension of the execution of the act of liquidation, the judge or court, after hearing within ten days of the prosecutor and the injured Administration, resolved by order, within ten days, if access to the requested suspension, in which case it shall determine the scope of the guarantee is to be provided and the deadline for doing so, that in no case exceed two months, unless the circumstances mentioned in paragraph 6

3. So borrowed must guarantee sufficient cover the amount resulting from the practiced administrative liquidation, default interest generated by the suspension and surcharges that would come if execution thereof.

4. The auto granting the suspension will lapse automatically and without further judicial pronouncement, if after the period specified in paragraph 2 for the formalization of the guarantee, it had not taken place.

5. The suspension will only affect the proceedings against the accused in respect of which has been agreed and directed the actions of recovery against the other defendants not stall until the debt resulting paid or fully guaranteed by the taxpayer.

6. If it could not provide security in whole or in part, exceptionally the court may order the suspension with full or partial waiver of guarantees if the execution estimate it could cause irreparable or very difficult to repair damage.

7. Against the orders that meet the request for suspension of tax assessment appeal will fit in a single effect.

Article 621 ter.

1. The suspension shall take effect from that issued the order in the previous article refers to, resulting duly constituted the relevant security as provided in the preceding article, in which case be construed carried back its effects at the time of application without prejudice the provisions of the following sections of this article.

2. If, as a result of the actions undertaken by the Administration would result seized, property or rights of the accused prior to the date of the order for the suspension agreed, these embargoes remain effective during the period granted to the said defendant to formalize the security covering the quantities paragraph 3 of the preceding article or, where appropriate, only those that are due thereto.

In any case the prosecutor or the injured Administration may request the Court to be established as collateral for the purposes of suspension, embargoes already made or real rights that may be established on the property affected by them considered that such goods more adequately ensure the collection that the guarantees offered by the defendant. In particular, such a request may be made when the suspension has been applied with full or partial waiver of collateral.

In the event that the suspension had been agreed with total or partial waiver of collateral, maintain their income effectively realized I had less any amounts owed, without them being affected by the feedback that paragraph 1 concerns of this Article.

3. The Administration may not proceed with the disposal of assets and rights seized in the course of enforcement procedure until the conviction to confirm all or part of settlement is final, except in the cases indicated below, in which the sale must be authorized by the Court.

A) When they are perishable.

B) If the owner did abandon them or duly required on the fate of legal effect, makes no demonstration.

C) If maintenance costs and higher deposit to the value of the object itself.

D) Where conservation can be dangerous to health or public safety.

E) If depreciaren by lapse of time, even if not suffer deterioration.

Not be subject to alienation effects having the character of material evidence and required to be at the expense of the proceedings, unless they find included in the cases a) and c) above.


4. Once the suspension agreed, secured or unsecured, it may be modified or revoked during the proceedings should circumstances change under which it had adopted. "

Three. A new Article 999 is inserted, with the following wording:

"Article 999.

1. In the execution of sentences for crimes against the Treasury, the dissatisfaction of the obligor with such modifications as provided in the General Tax Law to carry out the public administration will be apparent to the competent court for execution, within 30 days of its notification, which, after hearing the performer Administration and the prosecution for the same period, decide by order whether practiced modification is as declared in a judgment or has departed from it, in which case, clearly indicate the terms of the settlement has been modified.

2. Against an order resolving this incident appeal will fit in a single effect or, where applicable, the corresponding appeal. "

Second final provision. Modification of the Organic Law 12/1995 of 12 December, the Suppression of Smuggling.

The following amendments to the Organic Law 12/1995 of 12 December on Suppression of Smuggling are introduced:

One. Article 4, which shall read as follows modified:

"Article 4. Liability.

In proceedings for the crime of smuggling liability shall include all tax debt not entered the Tax Administration has been unable to settle by prescription or by any of the grounds provided for in Article 251.1 of Law 58/2003, of 17 December, General Tax, including interest on late payments.

When I could practiced tax debt settlement rules contained in the fourth additional provision of this Law shall be observed.

Regards the customs debt shall also be as provided in said fourth additional provision. "

Two. paragraph 2 is amended and new paragraphs 3, 4 and 5 in Article 11 with the following wording is introduced:

'2. Contraband administrative offenses under the preceding paragraph of this article are classified as minor, serious and very serious, depending on the value of goods, merchandise, produce or object effects thereof, subject to the following amounts:

A) Mild: less than 37,500 euros; or, if it comes to cases provided for in Article 2.2 of this law, less than 6,000 euros, except in the case of manufactured snuff to be less than 1,000 euros.

B) GRAVES between the amounts, inclusive, of 37,500 euros to 112,500 euros; or, if it comes to cases provided for in Article 2.2 of this Law, 6,000 euros to 18,000 euros, except in the case of manufactured snuff that will be 1,000 euros to 6,000 euros

C) Very serious: more than 112,500 euros; or, if it comes to cases provided for in Article 2.2 of this Law, more than 18,000 euros, except in the case of manufactured snuff that will exceed 6,000 euros.

3. Also they incur administrative offense of smuggling people come to:

A) Breaking the seal of snuff vending machines when they had been the subject of a measure provided for in Article 14 of this Law.

B) broken seals in the case of closure of establishments or carrying out activities at the facility during the agreed time of closing or breach of the suspension of the exercise of the activity being smuggled.

4. They will be considered administrative offense of smuggling negative resistance, or obstruction under Article 12bis.1.b) when applied as a criterion for graduation sanction smuggling.

For this purpose, it constitutes resistance, obstruction, excuse or negative the following conduct of the person under investigation, the alleged offender or convicted person:

A) No facilitate the review of the supporting documentation of goods, merchandise, produce or effects and activities under investigation for smuggling or necessary for the conduct of disciplinary proceedings smuggling documentation.

B) not meet any requirement duly notified.

C) The failure, except for just cause, in the place and time that would have indicated.


D) Denying or unduly impede the entry or stay on farms or local authorities, officials or forces or recognition of transportation, premises, machinery, equipment and operations research related to smuggling, application processing or execution of the penalty closure of establishment or suspension of the exercise of the activity.

E) coercing authorities, officials and forces in the exercise of its functions under this Act.

F) Any other action the alleged offender or the person under investigation for smuggling tending to delay, hinder or impede the proceedings.

5. The offenses referred to in paragraphs 3 and 4 shall:

A) Very serious offenses, the conduct referred to in paragraph 3 of this article.

B) Serious offenses, the conduct described in points d) and e) of paragraph 4 of this article.

C) Minor offenses, the rest of the behaviors referred to in paragraph 4 of this Article. "

Three. Article 12, which shall read as follows modified:

"Article 12. Sanctions.

1. Responsible for administrative offenses of smuggling will be punished with monetary fine proportional to the value of goods, merchandise, produce or object effects thereof, without prejudice to the other paragraphs of this Article.

The rates applicable to each class of offense shall be between the limits shown below:

A) Mild: 100 and 150%.

B) Graves: the 150 and 250%.

C) Very serious: 250 and 350%.

The minimum amount of the fine is, in any case, 500 euros.

2. Responsible for administrative offenses relating to smuggling goods included in Article 2.2 of this Law shall be punished as follows:

A) monetary fine proportional to the value of the goods.

The rates applicable to each class of offense shall be between the limits shown below:

1st) Leves: 200 and 225%, unless it were work of snuff that the limits will be 200 and 300%.

2nd) Graves: the 225 and 275%, unless it were work of snuff that the limits will be 300 and 450%.

3rd) Very serious: the 275 and 350%, unless it were work of snuff that the limits will be 450 and 600%.

The minimum amount of the fine will be 1,000 euros, except snuff work that will be 2,000 euros.

B) With the closure of the establishment or suspension of the exercise of the activity.

In the case of manufactured snuff the sanction of closure of establishments which offenders are holders will be imposed. The closure may be temporary or, in the case of very serious offenses and there reiteration final. These effects were deemed to be repeated when within the five years prior to the commission of a qualified as very serious, offense the offender had been convicted of smuggling offense or sentenced for very serious administrative offense concerning smuggling in at least two occasions, under firm judgments or administrative decisions.

When not try to work snuff, the penalty may consist of the temporary closure of the establishment or, if the object of smuggling activities are the import or export, the temporary suspension of the exercise of the activity to gender object smuggled. The closure, if any, affect the establishment in which the activity of storage, marketing or manufacturing genres smuggled develops. Where there is separation between places for storage, sale or manufacture of goods smuggled and those corresponding to other assets, the closure will be limited to the affected areas.

For each type of offense, the temporary closure or suspension of the exercise of smuggled activities will run between the following lower and upper limits respectively:

1st) Minor: in the case of manufactured snuff between seven days and six months.

2nd) Graves: the case of manufactured snuff between six months and one day and twelve months; in the rest of the cases provided for in Article 2.2 of this Law, between four days and six months.

3rd) Very serious: in the case of manufactured snuff twelve months and one day and twenty-four months in the rest of the cases provided for in Article 2.2 of this Act, six months and one day to twelve months.


3. In the event of infringement under Article 11.3 of this law, those responsible for the offense shall be punished:

A) With double the amount of the financial penalty agreed in the disciplinary proceedings in which the closure of the establishment or suspension of the exercise of the activity was decreed.

B) With additional sanction:

1st) With closure of establishment, in the case of breakage of seal without proof that this economic activity is carried out, for an additional period equal to that accorded in the broken sanction. When the development of economic activity in the establishment proven, the additional period will be equal to twice the agreed at the broken sanction.

2nd) In the event of breaking the sanction of suspension of the exercise of the activity being smuggled, with a penalty equal to twice the time period of the broken suspension.

4. In the event of infringement of resistance provided for in Article 11.4 of this law, those responsible for the offense shall be punished with pecuniary penalty of:

A) Mild: 1,000 euros.

B) Graves: 3,000 euros, except in the case provided for in Article 11.4.e) of this Act, the penalty is 5,000 euros, if not it is considered a crime.

5. Each sanction of closure or suspension of the exercise of the activity will be carried continuously. "

Four. paragraph 1 of Article 14a, which shall read as follows modified:

"1. If the bodies of the customs administration of the State Tax Administration Agency, in the course of an administrative proceeding, deem that a behavior could be constitutive of the crime of smuggling, they will spend much guilt to the competent court or send the file to the Ministry Fiscal, and refrain from following the sanctioning administrative procedure, which shall be suspended while the judicial authority not to issue a final judgment, to take place on acquittal or the proceedings, or return the file by the prosecution to occur.

The conviction prevent the imposition of penalty for administrative offense of smuggling.

The existence of offense was not appreciated in the judgment, the customs authorities continue their punitive actions according to the facts that the courts had considered proven and the calculation of the limitation period will resume at the point where it was when He was suspended. Punitive administrative actions taken during the suspension period shall be considered non-existent. "

Five. a new fourth additional provision is introduced, with the following wording:

"Fourth additional provision. Liquidation of customs and tax debt in relation to crimes of smuggling and precautionary and asset investigation powers in such crimes.

1. The settlement of the tax debt, when it can be practiced not attend because preventing it in accordance with the provisions of Article 4 of this Law shall be subject to the rules of administrative procedure is initiated or had begun to practice and may proceed to execution by the administrative enforcement procedure. The settlement and collection management acts may be challenged in administrative proceedings and administrative litigation under the general rules.

The settlement will be considered provisional and the Administration will proceed to its cancellation when the facts stated in the decision terminating the criminal proceedings to determine the absence of taxable transactions.

When the facts stated in the preceding paragraph determine the modification of the practiced liquidation, shall remain the initial event, which will be rectified in accordance therewith, without affecting the validity of the tax collection actions taken with respect to the amount not affected by them.

2. The pass of both blames the jurisdiction or referral of the case to the prosecutor not prevent the liquidation of the customs debt is practiced and put into effect its collection by the enforcement procedure, subject to the following rules:

A) The settlement can be performed and reported within the crime of smuggling prescription when appropriate or the Administration has proceeded to report the facts and have at their disposal all the elements necessary for the practice of this liquidation.


B) Where the Administration should not have all the elements necessary to practice the liquidation, or this could damage in any way the investigation or verification of the fraud, the period shall be three years after they have been served with court decision firm to end the criminal proceedings, or from the time when the judicial authority instituted cause no secret to the parties.

C) Settlement and collection management acts are subject to the applicable rules of administrative procedure and be challenged by administrative and administrative litigation as provided in these rules.

D) Settlement to be practiced before final orders had in the criminal proceedings shall be considered provisional and will be overturned by the Administration when the facts found are determinants of the lack of taxable transactions.

When the facts stated in the preceding paragraph determine the modification of the practiced liquidation, shall remain the initial event, which will be rectified in accordance therewith, without affecting the validity of the tax collection actions taken with respect to the amount not affected by them.

3. They apply to the crime of smuggling the provisions contained in Article 81.8 and in the nineteenth additional provision of Law 58/2003, of November 17, General Tax. "

Final disposition third. Amendment of Law 29/1998 of July 13, regulating the Administrative Jurisdiction.

The following modifications were introduced in the Law 29/1998 of July 13, regulating the Administrative Jurisdiction:

One. a new ninth additional provision is introduced, with the following wording:

"Ninth additional provision. Incidence of the powers of the European Union in the tax administrative litigation.

1. In accordance with Article 1 of this Act, when the contentious-administrative appeal is against an administrative act concerning a customs debt is linked to a decision taken by the institutions of the European Union, the review will not it may be extended to the content of that decision.

If not proceed annulment of the administrative act appealed based on other arguments of the plaintiff, in the event that the rules of the European Union do not depend on the subsequent entry, the remission or repayment of customs debt a decision of the European Commission, and the act under appeal has been issued without submitting the issue to the Commission, the court must rule on whether, in accordance with the rules of the European Union, it must be such submission. If the court believes that such submission is appropriate, it shall suspend the procedure and urge the Tax Administration to submit the matter to the Commission within two months.

2. When the act relating to the settlement of a resource object customs debt, has been subject to a decision by the institutions of the European Union which has to rule on the absence of subsequent, repayment or remission of the debt, it is suspended the course of the cars since that fact is made known to the court and until it is firm resolution adopted by those institutions.

Also proceed during the suspension of the cars since the mutual agreement procedure is initiated on direct taxation the first additional provision of the revised text of the Law on Income Tax Nonresident approved by Royal concerns Legislative Decree 5/2004 of March 5th until the end of this mutual agreement procedure. "

Two. a new tenth additional provision is introduced, with the following wording:

"Additional provision tenth. Crimes against public finances.

In accordance with Article 3 a) of the Act, it does not correspond to hear contentious-administrative claims regarding deducted tax proceedings related to crimes against the Treasury that are issued court order to under Title VI of Law 58/2003 of 17 December, General Tax, except as provided in articles 256 and 258.3 of the same.

Once initiated the relevant criminal proceedings for offenses against the Treasury, nor shall the administrative litigation jurisdictional know deducted claims regarding the precautionary measures adopted under Article 81 of Law 58/2003, of 17 December, General Tax. "


Fourth final provision. Amendment of Law 23/2005 of 18 November on tax reforms for boosting productivity.

Paragraph 5 of the third additional provision of Law 23/2005 of 18 November on tax reforms to boost productivity, which reads as follows amendments:

"5. It shall be deemed period of suspension of calculating the period of the audit procedure, within the meaning of paragraph 2 of Article 104 of the Tax Code, the time between the communication by the Tax Administration and the receipt by that pronouncement or agreement of the Commission, or within six months referred to in paragraph 3 above is not received those in that term. If the execution of the agreement of the Commission result suspended, the suspension period of calculating the period of inspector procedure shall cover until the end of the suspension agreement. "

Final provision fifth. Amendment of Law 7/2012, of 29 October, amending the tax and budgetary policy and adequacy of financial regulation for the intensification of actions in preventing and combating fraud.

The following amendments to the Law 7/2012, of 29 October, amending the tax and budgetary policy and adequacy of financial regulation for the intensification of actions in preventing and combating fraud are introduced:

One. paragraph 5.1 of Article 7, which shall read as hereby amended as follows:

"5. This limitation shall not apply to payments and deposits made with credit institutions or, where they are subject to supervision by the Bank of Spain and the rules of money laundering operations Exchange cash made by establishments change currency referred to Royal Decree 2660/1998 of 14 December on the foreign exchange open to the public other than credit institutions and operations APPLIES establishments conducted through payment institutions regulated by Law 16/2009 of November 13, payment service. "

Two. paragraph 3.1 of Article 7, which shall read as hereby amended as follows:

"1. The disciplinary proceedings shall be governed by the provisions of Title IX of Law 30/1992 of 26 November on the Legal Regime of Public Administrations and Common Administrative Procedure, and the Rules of procedure for the exercise of sanctioning powers approved by Royal Decree 1398/1993, of 4 August.

Notwithstanding the foregoing, the regime of notifications in such proceedings shall be as provided for in Section 3rd of Chapter II of Title III of Law 58/2003, of Law 58/2003, of December 17, General Tax. "

Sixth final provision. Amendments to Law 27/2014, of 27 November, the corporate income tax.

With effect for tax periods beginning on or after January 1, 2015, the following changes in the Law 27/2014, of November 27, the income tax is introduced:

One. Letter f) of paragraph 2 of Article 18 is repealed, passing letters g), h) and i) to denominate respectively f), g) and h).

Two. paragraph 5 of Article 26, which shall read as hereby amended as follows:

"5. The right of the Administration to initiate the verification procedure of the tax losses offset or pending compensation barred after 10 years from the day following that on which the deadline for filing or corresponding reverse the tax period ends that the right to compensation was generated.

After this period, the taxpayer must prove the loss carryforwards which seeks compensation by displaying the liquidation or self-liquidation and accounting, with proof of their deposit during that period in the Commercial Register. "

Three. paragraph 7 of Article 31, which shall read as hereby amended as follows:

'7. The right of the Administration to initiate the verification procedure of double taxation deductions applied or pending application shall prescribe after 10 years from the day following the date of expiry of the deadline for filing or corresponding autoliquidación the period tax on the right to its application was generated.


After this period, the taxpayer must prove deductions whose application intended, by showing liquidation or self-liquidation and accounting, with proof of their deposit during that period in the Commercial Register. "

Four. paragraph 8 of Article 32, which shall read as hereby amended as follows:

'8. The right of the Administration to initiate the verification procedure of double taxation deductions applied or pending application shall prescribe after 10 years from the day following the date of expiry of the deadline for filing or corresponding autoliquidación the period tax on the right to its application was generated.

After this period, the taxpayer must prove deductions whose application intended, by showing liquidation or self-liquidation and accounting, with proof of their deposit during that period in the Commercial Register. "

Five. paragraph 6 of Article 39, which shall read as hereby amended as follows:

'6. The right of the Administration to initiate the verification procedure of the deductions provided in this Chapter applied or pending application shall prescribe after 10 years from the day following that on which the deadline for filing or corresponding reverse ending at tax period in which the right to its application was generated.

After this period, the taxpayer must prove deductions whose application intended, by showing liquidation or self-liquidation and accounting, with proof of their deposit during that period in the Commercial Register. "

Six. paragraphs 1 and 2 of Article 50, which are worded as follows modified:

"1. The venture capital entities, regulated by Law 22/2014, of 12 November, by which the venture capital entities are regulated, other collective investment entities closed type and management companies of collective investment closed type, and amending Law 35/2003 of 4 November, on Collective Investment, modified shall be exempt in 99 percent of the positive income obtained in the transfer of securities representing participation in the capital or equity of the venture capital entities that Article 3 of Law 22/2014 concerns in relation to those revenues that do not meet the requirements of Article 21 of this Law, provided that transmission produced from the beginning of the second year of tenure computed from the time of acquisition or delisting and until the fifteenth, inclusive.

Exceptionally, may be allowed an extension of this deadline until the twentieth year, inclusive. Regulations assumptions, conditions and requirements to enable this extension will be determined.

With the exception of the case referred to in the preceding paragraph, not the exemption shall apply to the first year and from fifteenth.

However, in the case of income obtained in the transfer of securities representing the equity or equity of companies that letter a) of paragraph 2 of Article 9 of Law 22 refers to / 2014 that do not meet the requirements of Article 21 of this Law, the application of the exemption shall be conditional upon at least the properties representing 85 percent of the total book value of the properties of the investee are affections, continuously over time tenure of values, the development of an economic activity under the terms provided in the Income Tax of Individuals, other than financial, as defined in the Law 22/2014.

In the event that the investee access to trading on a regulated market, the application of the exemption provided for in the preceding paragraphs shall be conditional upon the venture capital entity proceeds to transmit its equity of the investee within a period not exceeding 3 years from the date that had occurred the listing of the latter.

2. The venture capital entities, regulated by Law 22/2014, may apply the exemption provided for in Article 21.1 of this Act on dividends and shares in profits from companies or organizations that promote or encourage, whatever the percentage participation and time of holding the shares. "


Seven. paragraphs One and Two of the third of the fourth final provision, which are worded as follows paragraph is amended:

"One. Article 24, which shall read as hereby amended as follows:

"Article 24. Compensation of negative assessments.

1. If the algebraic sum in the preceding article refers to proves negative, the amount may be offset by the cooperative with positive full contributions for the tax periods following, with the limit of 70 percent of the previous total tax liability for compensation. in any case, will be offset in the tax period assessed contributions in full for the amount obtained by multiplying one million euros to the average tax rate of the entity.

Administration the right to initiate the verification procedure of the negative offset fees or compensation pending barred after 10 years from the day following the day on which the deadline to file is complete or for the tax period in which the right to self-assess your application was built.

After this period, the taxpayer must prove the negative quotas which seeks compensation, by showing liquidation or self-liquidation and accounting, with accreditation of your deposit during that period in the Commercial Register.

2. This procedure replaces the compensation of tax losses provided for in Article 26 of Law 27/2014, of 27 November, the corporate income tax therefore not apply to cooperatives. ""
|| .

"eighth temporary provision: |" Two eighth transitional provision, which is worded as follows is added. Offset of quotas in 2015 and 2016.

1. The limit in paragraph 1 of Article 24 of this Law not be applicable in tax periods beginning in 2015.

However, offsetting negative contributions from previous years, for taxpayers whose turnover, calculated in accordance with Article 121 of Law 37/1992 of 28 December, the Value Added Tax , has exceeded the amount of 6,010,121.04 euros during the 12 months preceding the date on which the tax periods in 2015 begin, you will have the following limits:

- Negative compensation quota is limited to 50 percent of the total tax liability prior to such compensation, when in those 12 months, the net amount of the turnover is at least 20 million but less than 60 million euros.

- Negative compensation quota is limited to 25 percent of the total tax liability prior to such compensation, when in those 12 months, the net amount of the turnover is at least 60 million euros.

The limitation to offset negative contributions will not apply in the amount of income corresponding to acquittals and consequences of an agreement with creditors unrelated to the taxpayer.

2. The limit in paragraph 1 of Article 24 of this Law shall be 60 percent for tax periods beginning in 2016. "refers to"

seventh final provision. Creation of the state fee the provision of response by the Civil Guard, inside nuclear power plants or other nuclear facilities.

1. the state rate is established by the provision of response by the Civil Guard in the inside nuclear power plants or other nuclear facilities to be determined by law. this rate shall be governed by this rule, the provisions of Law 8/1989 of 13 April on Public Fees and Prices and the General Tax Law. this rate shall apply throughout the national territory to nuclear power plants and nuclear facilities so established.

2. taxable.

the taxable event rate service delivery permanent security by the Civil Guard, inside nuclear power plants or other facilities to be determined by establishing a Unit of the Civil Guard, permanently located inside.

3. Chargeability.

The rate will accrue annually the first of January each year or when the service starts for the period covering the year.

4. Passive subject.

1. Taxpayers are natural or legal persons and entities that Article 35.4 of Law 58/2003, of 17 December, General Tax, holders required to have Response Unit of the Civil Guard facilities concerns.


2. Shall be jointly and severally liable for the tax debt rate owners of nuclear facilities that generate taxable event when no match who exploit them.

5. tax base, tax rate and tax liability.

The taxable amount shall be determined according to the number assigned to each Central or installation agents. a fixed charge will apply for the tax, according to the following rate:

For each agent assigned to the one-year period: € 61,053.

For the period the service was less than one year, the fee proportionally to the months corresponding it will be calculated. These amounts may be amended and updated by Order of the Ministry of Interior following a favorable report of the Government Commission for Economic Affairs, the Ministry of Industry, Energy and Tourism and the Ministry of Finance and Public Administration.

In any case, the elapsed period of implementation of Response Units, the amounts should be reviewed in order to deal exclusively maintenance costs of those units.

6. Management and settlement.

The management fee shall relate to the Interior Ministry.

The procedure for settlement, the declaration models, terms and forms of payment of the fee shall be established by the Ministry of the Interior by ministerial order.

Obligation to self-assess this rate by the same taxpayers who must complete the declaration data model settlement is approved by ministerial order is established. Payment must be made in the first quarter of each year. In the case of the first exercise requirement rate during the three months following the accrual rate.

Eighth final provision. Limitation of spending on the General State Administration.

The measures included in this law will be implemented without increasing allocation or remuneration or other staff costs.

Ninth final provision. competential title.

This Act is issued under the powers of the State set out in Article 149.1. 1st, 3rd, 8th, 10th, 14th and 18th of the Constitution.
Final provisions
The first and third are issued under the powers of the State set out in Article 149.1.6.ª of the Constitution.

Final Disposition tenth. Model for voluntary regularization of debts linked to possible crimes against the Treasury.

By Order of the Minister of Finance and Public Administration models for voluntary regularization of the tax debt that Article 252 of Law 58/2003 of 17 December, General Tax refers be approved.

Eleventh final provision. Enabling legislation.

The Government shall issue any necessary provisions for the development and implementation of this Act.

Final provision twelfth. Entry into force.

This Act shall enter into force on the twentieth day following its publication in the "Official Gazette".

Notwithstanding the foregoing, the following specific rules of entry into force established:

1. The amendments to Article 29 and Article 200 of Law 58/2003, of 17 December, General Tax, will enter into force on 1 January 2017.

2. Paragraphs two and three of the second final provision will come into effect three months after the publication in the "Official Gazette".

Therefore

Command all Spaniards, individuals and authorities to observe and enforce this law.

Madrid, September 21, 2015.
FELIPE R.


The Prime Minister,
MARIANO
Rajoy Brey