FELIPE VI

KING OF SPAIN

To all who present it and understand it.

Sabed: That the General Courts have approved and I come to sanction the following law:

PREAMBLE

I

Since its entry into force, Law 58/2003, of 17 December, General Tax, has been the subject of several modifications, although the one that is now implemented is the most important one, affecting various parts of the legal text, which They are justified on various grounds which are detailed below, ensuring that this reform, both in the areas covered by the amendment and in the new ones, is maintained by maintaining the coder character of the Law 58/2003, of December 17, General Tax, is recognized in its explanatory statement.

This rule follows the principle of continuous adaptation of the tax law to the evolution of society and, in particular, to the mechanisms that, of various kinds, form the legal and economic relations between The Commission is also aware of the fact that, in the light of the current situation, the Commission has not yet taken the necessary measures to ensure that the legal certainty of the law is respected. the legal operators applying the tax system: the tax authorities, the social partners and the tax administration itself.

In this sense, this Law follows the guidelines established by Law 36/2006 of 29 November of measures for the prevention of tax fraud, and the most recent Law 7/2012 of 29 October, amending the law Tax and budgetary provisions and the adequacy of financial regulations for the intensification of actions in the prevention and fight against fraud.

The needs that try to be covered with the present text are of various kinds, integrating exclusively technical modifications regarding precepts already incorporated in the current Law 58/2003, of December 17, General Tax, and incorporating new substantive and procedural figures to cover currently existing legal gaps or adapt the rule to overcome situations of interpretative, administrative and jurisdictional controversy, revealed over these years.

The essential goals of the modifications are as follows:

The strengthening of the legal security of both the tax and tax authorities and the reduction of litigation in this area, for which it is essential to achieve a more precise, clear and transparent regulation. systematic of all those procedures through which the tax system is applied and managed.

Prevent tax fraud by 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 single: improving, adapting and completing the regulation of the Spanish tax system, making it more fair and effective.

In detail, the measures taken through this text are as follows:

II

The faculty of the tax administration bodies that have been assigned the initiative for the elaboration of provisions in the tax order are explicitly stated in the rule, in order to dictate interpretative provisions with binding character in the application of the taxes, faculty already implicitly contained in the function that the current regulations attributes to them and that now it is simply object of express reflection in the Law.

The figure of the conflict in the application of the law was configured in Law 58/2003, of December 17, General Tax, as an evolution of the previous fraud of law and with a different configuration of the latter, constituting itself as an instrument for the fight against the most sophisticated mechanisms of tax fraud, materialized in ordinary, as the practice demonstrates, in the use of negotiating figures capable of being classified as abusive.

After ten years since the entry into force of the Law, the treasured experience of the Law Institute advises the modification of its legal regime in the sense of allowing its sanctionability, and this with a double end.

On the one hand, to bring this regime into line with the case-law doctrine, which does not exclude the fraudulent will in that figure, which is also supported by a broad sector of scientific doctrine and constitutes the It is common in comparative law, making it compatible with the rule of law to safeguard the principle of criminalization in sanctioning law, which is specified in Title IV of the Law, with the necessary flexibility in a general anti-abuse clause.

To this effect, a new infringer type is configured in the Law, in which the possible material results of the conduct of the obligated are integrated as well as the disattention by the same of the administrative criteria Pre-existing ones that would have determined the abusive character of acts or businesses substantially equal.

On the other hand, to facilitate the exact fulfillment of the mandate of Article 31 of the Constitution that enshrines the general duty to contribute, through the persecution of those complex devices oriented to defraud tax.

As of the entry into force of Royal Decree 335/2010, of March 19, which regulates the right to make customs declarations and the figure of the customs representative, every customs representative, not only the agents and Customs agents can act as such before Customs in the form of direct representation, which motivates the possibility of incurring subsidiary liability to all of them.

The reform incorporates a clarification of transcendent character, making explicit in the positive text the interpretation of the normative set that regulates the right to check and investigate by the Administration, emphasizing the The Court of the Court of the European Court of the European Court of the European Court of the European Court of the European Court of the European Court of certain tax credits and the legality of the compensation, deduction or application of the same.

The Law clarifies, to this effect, that the prescription of the right to liquidate does not, in any of its aspects, transcend the right to check and investigate, the right that will only have the limitations contained in the Law in the cases in question. those expressly referred to in the legal text itself, specifically the maximum time established for the initiation of checks for the purpose of which certain tax credits are included, or those which may, of course, be laid down in law of each tribute.

It is essential, again in order to avoid interpretative doubts, the explicit recognition that it is made in respect of the faculties of qualification that attributed to the Administration in relation to facts, acts, activities, holdings and businesses which, in respect of which the right to liquidate had been prescribed, were carried out, developed or formalised in tax periods, had to have fiscal effects in periods or periods in which they were those that such a prescription had not been produced.

With these modifications, it is possible not only to guarantee the right of the Administration to carry out checks and investigations, but also to ensure that the tax is obliged to benefit from the tax credits cited above, as well as the correct exercise of other rights, such as, for example, the rectification of their self-actions when in the verification of the origin of the rectification the Administration has to verify aspects linked to exercises in respect of which the limitation of the right to liquidate occurred.

A change in the scope of formal tax obligations is introduced, in order to specify, in relation to the books, the possibility that the statutory rule will regulate the obligation to carry out the same through telematic means.

In the periodic collection taxes per receipt, after discharge in the respective registry, registration or registration, they do not require the presentation of a declaration or self-validation, so the beginning of the calculation of the The limitation period is at the time of the accrual of the tax, since it is from that moment on when the management administration can carry out the actions directed ultimately to the liquidation of the tax. This specialty is reflected in the Law.

The existence of related tax obligations raises important issues of prescription not currently resolved in Law 58/2003, of December 17, General Tax. Thus, when the Tax Administration regularizes a tax obligation related to another of the same tax obligation, if the Administration, ex officio or pursuant to a request for rectification of self-validation filed by the The tax liability of the Member State concerned is to be amended by applying the criteria on which the regularisation of the first obligation has been based, it is possible that it cannot do so because of the already prescribed debt, giving rise to situations in which the tax authorities and the public creditor may be seriously affected impaired.

Thus, there may be cases of double taxation to the detriment of the tax obligation. But there can also be situations of zero taxation to the detriment of the interests of the public purse.

In order to solve the problems exposed, the regime of interruption of the prescription of related tax obligations of ownership of the same must be regulated.

As a supplement, the procedural channel through which the Administration will exercise its right to liquidate, interrupted in accordance with the above, is allowed to compensate for the trade of possible amounts to enter and return the resulting, and are guaranteed to return those returns that are linked to settlements that are being the subject of an appeal or claim by the same tax.

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

The recognition of the work carried out by the tax advisory professionals is deepened by the incorporation of a reference to the need to implement new lines of collaboration to promote the cooperative compliance with tax obligations.

In relation to the transfer of data by the Tax Administration, the publication of information is permitted when the same derivative of the European Union rules.

In turn, it is necessary to strengthen the mechanisms of the Public Finance to promote the general duty to contribute to Article 31 of the Constitution and to fight against tax fraud, not only through targeted measures directly and exclusively to the mere repression of it. It should not be forgotten that the Spanish Constitution provides in its preamble the will of the Nation to establish an advanced democratic society. The principle of transparency and advertising forms part of the principles that must govern the action of all public authorities to make that objective effective.

In this sense, the measure consisting of the publication of debtors ' listings that is incorporated in Law 58/2003 of 17 December, General Tax, must be framed in the orientation of the fight against tax fraud. through the promotion of all kinds of preventive and educational instruments that contribute to the voluntary fulfillment of the tax duties, in the promotion of the development of a true civic tax conscience as well as in the active advertising arising from transparency in public activity in relation to information whose knowledge is relevant.

The measure is totally respectful of the tax data reserve and, therefore, with the principles on which it is founded, not to forget the influence that in this matter has the protection of the right to the privacy and the need to enhance the effectiveness of the tax system, all of which are conjugated to the extent that only those socially unlikely tax behaviors will be advertised from a relevant quantitative point of view, allowing the legislator only the diffusion of those behaviors that generate greater economic damage for the Public Finance that they bring cause of the lack of payment in the original periods of income in voluntary period established in the Law in attention to the different typology of the debts.

In short, while the principles of transparency and advertising can sometimes collide with other constitutionally protected rights, such as privacy and data protection, the principles of transparency and data protection should be properly weighted. different interests to be safeguarded, taking into account in particular the principles of proportionality, accuracy and preservation of the data contained in Article 4.1 of the Organic Law 15/1999 of 13 December 1999, Protection of Personal Data. This is also the case in other countries in our environment where different exceptions to the general principle of the confidentiality of tax data, such as Germany or Finland, are collected.

In the search for the balance between the rights that are integrated in the norm, that of the social body to demand the fulfillment of the tax obligations and that of the forced tributaries as to the preservation of their privacy, rules are introduced to form the listings to be made public.

This has been done in other areas, introducing this principle of advertising in different sectors from which special protection is preached. This is the case in the financial sector, in terms of the prevention of occupational risks and recently in relation to the sanctions of the high positions, all areas where the effectiveness of this type of measures has been observed in relation to the objective persecuted. In view of the novelty of the text at this point, and of the significance of the consequences arising from it, the rule chooses to establish direct access to the legal-administrative jurisdiction of the parties concerned. they consider not to be right to publish.

This regulation is complete with the one contained in the Organic Law XX/XX, of xx, which regulates access to information contained in judgments handed down in the field of tax fraud, since it would be inconsistent for the identity to be published of those who have stopped paying their tax obligations and yet it is hidden precisely that of the great fraudsters, convicted in a firm sentence for crimes of this nature.

On the other hand, it is necessary to determine the evidentiary value of the invoices in the sense established in the doctrine of the Central Administrative Economic Tribunal, that is, denying that the invoices are a privileged means of proof with respect to the reality of the operations.

Taking into account the doctrine of the Central Economic and Administrative Tribunal according to which VAT settlements can only refer, as the case may be, to monthly or quarterly settlement periods, it is permitted to distribute linearly between those periods the tax quotas discovered by the Administration in annual calculation, where the tax liability does not justify that the quotas correspond to another period in accordance with the tax rules.

It is expressly stated that it is impossible for taxpayers who, at the beginning of the verification or investigation procedure, had already applied or compensated for the amounts outstanding, by means of a declaration (a) to leave without effect the compensation or application made in another financial year and apply for the compensation or application of those amounts for the financial year checked, which could alter the qualification of the infringement committed.

The time limit for initiating or terminating the sanctioning procedure is suspended when conflicting expert assessment is requested, since the current regulation could lead to the impossibility of imposing a penalty when against the settlement would be promoted.

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

The legal regime of the limited verification is modified to facilitate the protection of the rights of the tax obligor by allowing him, voluntarily and without prior requirement, to contribute in the course of a limited verification of their business accounts for the simple finding of certain data available to the Administration, without the provision of such voluntary contribution having preclusive effects.

Noted the existence of numerous incidents in the interpretation of the regulation of the deadlines of the inspection actions, it is necessary a new regulation that, without undermining the rights and guarantees of the obliged tax, to reduce conflict in this area.

Several are the objectives pursued with the new regulation of the deadlines of the inspector procedure:

(a) To simplify in an important way the rules in force, by eliminating a wide and complex system of assumptions of justified interruptions, delays not attributable to the Administration, and of extension of the deadline. In addition, the alleged unjustified interruption for more than six months is deleted.

b) Greater legal certainty regarding the calculation of the time limits of the inspector procedure, incorporating new obligations to inform the tax liability of the vicissitudes of that period (duration and, where applicable, suspension) and extension of the same), so that the obligation can clearly know what the deadline of the procedure is.

c) Reduce tax conflict significantly.

In other words, the modification of the regulation of the deadline of the inspector procedure will allow the inspecting actions to have a more predictable date of finalization, known by the tax obligation, without merit some of it, contributing, in turn, to the good end of the tax settlements and the defense of the general interests.

The reform implies an increase in the period of the inspection procedure and, as a counterpart, during the course of the procedure certain vicissitudes will be produced that will not lengthen the deadline of the administration The tax system provides for the completion of the procedure, such as the deferrals requested by the tax authority to comply with the procedures, or the period of waiting for data requested from other administrations. However, certain periods of suspension defined objectively in the law may be discontinued in cases which prevent the continuation of the procedure, and may extend the duration of the procedure for the days of courtesy in which the requested that no action be taken with the same or when the required tax provides late documentation that has been previously required or provides documentation after the need to apply the method of indirect estimation.

The consequences of exceeding the deadline for the inspector procedure will be the ones currently foreseen.

On the other hand, the regulation of the method of indirect estimation has been shown to be insufficient in some respects. These shortcomings and inadequacies have been partly corrected by the case law. However, the pronouncements of the Courts are dispersed and heterogeneous, which leads to some legal uncertainty in the application of this regime.

Therefore, certain aspects of this matter are clarified and specified; thus, the sources from which the data can be used in the indirect estimation are indicated: of the signs, indices and modules if the obligation could have been applied the method of objective estimation, of the undertaking itself, of statistical studies or of a sample carried out by the Inspectorate.

It is accurate that the indirect estimate can be applied only to sales and revenue, or only to purchases and expenses, or both simultaneously, taking into account the hidden or non-existent data.

In relation to the supported quotas of Value Added Tax, its deductibility is allowed in this system even if the invoices or documents which, in general, require the rules of the Tax, are not available and when the Administration obtains data or evidence showing that the tax liability has effectively borne the corresponding tax.

Since the basis and quota estimate is made on an annual basis, in taxes such as VAT, with liquidation periods lower than the year, the estimated annual fee will be distributed linearly between the liquidation periods. except that the obligation to justify a different temporary distribution is justified.

In relation to the sanctioning area, to prevent two different paragraphs of the same precept from establishing two alternative sanctions for the same infringement, in particular for the infringements consisting of the presentation of customs documents in an incomplete, inaccurate or false form, where they do not determine the birth of a customs debt, it is necessary to make changes to the corresponding title, which is also altered as a result of the new regulation of the deadline for the inspector procedure, as they may be presumed the extension of that time limit after the initiation of the sanctioning procedure, and the eventual extension of the latter should therefore be transferred to the latter.

On the other hand, the rating of the offending subject in the scope of the groups that are taxed in the tax consolidation regime is adapted as a result of the new configuration of the system carried out through the Law 27/2014 of 27 November 2014 on Corporate Tax.

In connection with the Registration Books, the infringement of the obligation to carry out and supply it through the Electronic Headquarters of the State Tax Administration Agency is typified.

III

The modification of the regulatory block of economic-administrative claims has two basic objectives:

-The streamlining of the Courts ' performance and

-The reduction of litigious.

To achieve these objectives, the reform promotes greater and better use of electronic means at all stages of the procedure, speeds up procedures and anticipates the system of establishing the doctrine of the Courts and technically improves the existing rules, filling in gaps and clarifying some extremes that the practice has revealed as doubtful and, as such, generators of legal conflicts.

In this regard, the Court of First Instance is responsible for the jurisdiction to hear complaints about actions between individuals, when the tax domicile of the claimant is outside the Spain.

The system of unification of doctrine is extended, enhancing legal certainty, by giving the Central Administrative Economic Court the power to issue resolutions on the unification of criteria and the courts. Regional economic and administrative authorities the possibility of issuing decisions on the setting of criteria for unconcentrated rooms.

In the matter of accumulation, rules of mandatory accumulation are simplified and optional accumulation is introduced.

On the other hand, a presumption of voluntary representation is established in favour of those who held it in the proceedings for the application of the taxes on which the contested act derives, which is undoubtedly the elimination of indirect costs to tax authorities.

Electronic notification is introduced for claims that are compulsorily interposed by this path.

There is a clarification of costs in the case of inadmission, with the subjective scope of the order being specified in the costs, linking the same to each instance, and making the judgment in the first instance subject to its subsequent confirmation.

The special rule of term calculation is deleted for use in case of silence, according to the recent case law of the Supreme Court and the doctrine of the Central Administrative Economic Court. In order to safeguard the legitimate right of defense of the tax authorities, if subsequently to the interposition of the economic-administrative complaint, express resolution is given, it will be notified of the term of the arguments before the courts Economic-Administrative, having it contested, without prejudice to the fact that the non-procedural satisfaction must be declared by the economic-administrative organ that it is aware of.

The reference to the electronic file is incorporated, the enforcement of the electronic interposition in case the act is challenging out of mandatory notification in this way and the use is advocated in an extensive way of such electronic means.

It is determined in accordance with the rule of law the time limit of the Administration to execute the judgment handed down by the Economic and Administrative Court in cases other than the retroaction, that is, in assumptions in which it is resolved for substantive or substantive reasons.

The regulation on complaints between individuals is completed with the express recognition of the effectiveness of the resolutions that are given to the Tax Administration in charge of the application of the taxes.

The possibility of suspension of the economic-administrative resolution is established in case of the presentation of ordinary resources by the Directors General if certain circumstances are given.

Improvements in the use of the application for annulment are expressly regulated by those cases against which the action is not necessary.

A new resource is created, the one for execution, which has so far been executed, against acts dictated as a result of a Court ruling, clarifying the scope of the objective application, simplifying the procedure and establishing the urgent nature of the procedure.

The resolution of the extraordinary review facility is reduced to six months.

Finally, the procedure before single-person bodies is replaced by the abbreviated procedure for minor claims in which the court may act in a single-person manner.

IV

As a consequence of the reform of the regulation of the crime against the Public Finance carried out by the Organic Law 7/2012, of 27 December, certain modifications are made in Law 58/2003, 17 of December, General Tax, to establish an administrative procedure that allows to practice tax settlements and to make the recovery of the same even in the cases in which the processing of a criminal procedure is initiated, being This is one of the most significant changes in the Organic Law 10/1995, of 23 November, of the Criminal Code.

The importance of the organic modification in question alone justifies the incorporation into Law 58/2003 of 17 December, General Tax, of a new Title VI specifically dedicated to the actions to be developed in the these assumptions, since the guideline of the organic legislator has become apparent: the general rule will be the practice of liquidation and the development of the collection of the tax liability quantified through the same, without damage to the fact that, in certain cases made explicit in the tax rule, the (a) in strict compliance with the powers laid down in the criminal law at this stage, the cessation of the proceedings, without any liquidation, as soon as there is no judgment in the court.

This modification will allow, in the majority of cases, to overcome the current situation, according to which the forced cessation of the administrative actions of the liquidation of the tax debt caused, between other effects, the conversion of the tax liability into a different figure, the civil liability arising from the crime, as a formula for compensation to the Public Finance of the damage generated.

In addition to this consequence, the new structure of the law will also allow the different and unjustified treatment of favor that the pre-existing regulation provided to those who constituted themselves as an alleged perpetrator of a crime against the Public finances vis-à-vis who was established as a mere administrative infringer, in relation to the obligation on the latter to the first to pay or to ensure that the performance of the administrative act is suspended.

The new tax legislation therefore integrates rules that resolve the unique situations arising from the coexistence of administrative proceedings for settlement and recovery with the criminal prosecution of fraud.

El Comercio] In the current configuration of the crime against Public Finance, the concept of regularization has been incorporated into a positive rule, defined as the complete recognition and payment of the tax liability, as the the reverse of the crime, making it possible for the full return to legality and ending the provisional injury of the protected legal asset produced by the fraud. To this effect, the Law recalls that elements form part of the tax liability, as provided for in article 58 of Law 58/2003 of 17 December, General Tax, confirming the power of the Tax Administration to carry out the checks which are considered to be precise in order to determine the existence, where appropriate, of the full recognition and payment of the debt required by such regularisation.

The lack of certainty as to the existence of such regularization will determine the pass from both the fault to the competent jurisdiction or the referral of the file to the Fiscal Ministry.

The other consequence will be, as a general rule, as indicated above, the practice of an administrative settlement, to which effect a specific procedure is regulated which, while maintaining the structure of the The inspection currently regulated in Law 58/2003, of 17 December, General Tax, regarding its initiation and processing, incorporates significant modifications in the phase of termination of the same regarding the liquidation related to the crime, the prior authorisation of the competent authority to issue such a settlement file the complaint or complaint.

The possibility of the return of the file to the administrative seat is foreseen in the case of the inadmissibility of the complaint or the complaint mentioned above, retaking the Administration in full its actions, to whose The deadline is set.

Within the administrative verification and once the existence of an alleged crime against the Public Finance has been specified, it may occur that, with respect to the same tax obligation, concept and period, there are elements members of the same group in relation to which the existence of criminal fraud may be preached and others who are not affected by it. For this assumption, a division mechanism is regulated, separating the elements affected by one and the other condition in two separate settlements, as the penal norm preaches. With a clear guarantee for the tax system, inspired by the application of the principle of minimum intervention in the criminal law, a general rule is fixed according to which all the items to be compensated or deducted on the basis of or in favor shall be charged to the settlement linked to the offence, giving the obligation, however, to opt for a system of proportional distribution of such items.

From the point of view of the processing of these files linked to the commission of a crime against the Public Finance, it must be based on the premise that the rules can narrow a different legal regime for the various debts of public law according to their particular nature. Within the tax area, it is necessary to establish specific substantive rules for tax debts arising from the most serious form of tax fraud, such as the crime against the Public Finance, which, due to its uniqueness, they also have a different procedural treatment which starts in the administrative field and concludes in the court. This own legal system-which essentially excludes the total or partial extinction of the debt for the concurrence of defects or delays in the administrative verification procedure-is, moreover, consistent with the common guidelines of a (a) correct enforcement of criminal behaviour which does not take account of the fact that these could be prevented by mere issues relating to irregularities in the strictly administrative processing of the verification file which do not affect or question the existence or the amount of the fraud criminal. The necessary application of these specific substantive rules requires that the liquidations linked to crimes against the Public Finance be subject to a singular procedure in which, for consistency with the applicable substantive regime, they will not be the purpose of the analysis is those questions which do not relate to the total or partial extinction of the tax obligation, such as in this class of debts, the procrastination or procedural defects. In this sense, the impossibility of treating these irregularities is in line with the repeated pronouncements of the criminal jurisdiction issued under the pre-existing regulations, which have been used for the treatment of procedural issues. Prior administrative procedures that have no impact on the prosecution of a fact of a criminal nature.

It is appropriate to reiterate that two of the State authorities are involved in a tax fraud of a criminal nature, the administrative and the judicial system, each acting in the field that is its own.

Pointed out the above, it is important to signify the preference of the criminal order in two aspects: on the one hand, it is for the criminal judge to suspend the administrative actions of recovery, thus allowing the access to prudential justice in the face of the enforceability of the tax settlement; on the other hand, the preference of the criminal order is respected with the final adjustment of the tax settlement to the facts that the criminal judge declares when (i) to judge and rule, for the purposes of the imposition of a penalty, on the existence and Fraud. Where the judicial decision has excluded the existence of a crime against the Public Finance being feasible, however, the administrative liquidation, the judicial protection will be developed in the form foreseen for any other liquidation Tax not linked to a crime against the Public Finance, in the same way it is happening today.

As above, the criminal modification has determined that, in addition to practicing the corresponding liquidation, the Tax Administration can materialize the actions of recovery of the tax debt settled by the application of the collection mechanisms regulated in Law 58/2003, of December 17, General Tax and in its development regulations.

As a consequence of the foregoing, a specific rule is established in respect of the time limit for the income of the tax-paid tax liability, the opening of which will be later than the admission of the complaint or complaint, the possibility of reviewing the collection of actions through the ordinary tax administrative procedures for the causes assessed in the law.

In the framework of this reform there is an area that cannot be omitted at this time: that of tax officials.

The organic modification mentioned above seeks to eliminate situations of privilege and place the alleged offender in the same position as any other tax debtor. In line with that objective, it is necessary to establish a new assumption of tax liability based on the condition of causing or contributing to the fraud, which is also to be qualified by the need for the condition of criminal proceedings.

The declaration of responsibility in these cases will enable the tax administration to take action in order to recover the tax liability, which is settled at the origin of the taxable taxable person, in charge of the tax liability, bringing to its last effects the mandate of the criminal amendment in respect of the collection of the tax-paid debt related to the alleged crime.

Finally, the amendment integrates certain specialities, which must be taken into account in the area of the clearance of customs debt directly resulting from Community legislation.

The modification that is incorporated makes it necessary to introduce a series of changes in other articles of Law 58/2003, of December 17, General Tax. In particular, as long as the administrative actions to be carried out under the new Title VI form part of the application of the taxes, the bodies which carry out the duties are part of the tax administration. In turn, the general rules of representation will apply in the development of such actions.

On the other hand, the precepts that regulate the adoption of precautionary measures, as well as the listing of the so-called provisional settlements, are modified in both cases as a result of the new settlements that now are regulated in the rule, nonexistent so far.

Likewise, it is necessary to adapt the precept that establishes the non-refoulement of the amounts paid by which the tax situation is voluntarily regularised and that, under the new regulation of the crime against The Public Finance, determine the full return to legality.

V

Due to the particular impact on the tax area of European Union law, as well as the judgments of the Court of Justice of the European Union, the introduction of mechanisms and precepts in the field of taxation Law 58/2003 of 17 December, General Tax, to increase the degree of legal integration and effectiveness of European Union law.

In relation to the legitimisation of the economic and administrative bodies in order to promote questions referred to the Court of Justice of the European Union, as it has admitted, as mere manifestation of the primacy and Direct effect of European Union law, rules of procedure are laid down to regulate such activity, and the interposition of such questions shall be suspended for the purposes of the economic and administrative procedure, as well as the computation of the limitation period.

Moreover, a new title is introduced in Law 58/2003 of 17 December, General Tax, through which the same is adapted to the Community legislation in the field of illegal and incompatible state aid.

The decisions of the European Commission demanding the recovery of state aid are binding in all its terms for its addressees, the Member States, which will have to restore the existing situation with prior to the enjoyment of the aid without delay and in accordance with the procedures of the national law of the Member State of destination.

In the case of Spain, the internal rules do not provide for any procedure for the recovery of State aid in the tax area. To this end, and as an additional manifestation of the coder character of Law 58/2003, of 17 December, General Tax, a new title is introduced in the same regulator of the procedures to be followed for the execution of the decisions of recovery in this scope.

In the recovery of State aid, the Tax Administration acts as the executor of a decision imposed on it by the European Commission, which must comply with the Community rules governing the matter, in the principles of immediate and effective enforcement of the decision laid down in Article 14 of Council Regulation (EC) No 659/1999 of 22 March 1999 laying down detailed rules for the application of Article 93 of the Treaty Treaty.

These principles inspire regulation of the execution of recovery decisions and justify their main peculiarities:

-The possibility of modifying firm administrative acts, even with the force of res judicata, as established by the Court of Justice of the European Union.

-The consideration of the resulting tax debts as not liable to deferment or fractionation.

In addition, special rules of limitation imposed by Community legislation are incorporated, therefore the internal limitation periods in relation to the tax liability resulting exclusively from the execution of the decision.

Two types of recovery decision execution procedure are created, applying one or the other depending on the nature of the elements of the tax obligation to which the decision refers. The application of one or the other will depend on whether or not the execution of the decision influences the quantification or settlement of the tax liability.

However, recovery decisions may also be implemented through the ordinary inspection procedure when the tax liability is also checked for other obligations or other elements of the obligation other than those that constitute the object of the recovery decision.

In Articles 5 and 46.2, references to this new title are incorporated, since, on the one hand, it is the responsibility of the Tax Administration to implement the actions in the regulated sector, and, on the other hand, the general rules representation will be applicable to recovery procedures.

VI

The additional sixth provision relating to the Tax Identification Number is amended for the purpose, on the one hand, of explaining the effects of the tax revocation of the tax identification number, and, another, to extend these effects subjectively to the numbers assigned to the natural persons.

The additional provision of the civil liability levy for crimes against the Public Finance is amended, with the sole purpose of adapting the tax rules to the latest changes in the Criminal Code, which have extended the tax administration's powers to the levy of penalty penalties.

The existence of specific rules on customs matters arising directly from the law of the European Union, which will take precedence over the provisions of Law 58/2003 of 17 December, General Tax, is recognised, for their particular relevance, inter alia, to the nature of the settlements and the time-limits for resolution, and in particular those relating to certain specialities in the review of the acts of application of the Taxes on the customs debt as a result of the distribution of powers between the national bodies and the Commission in customs matters.

In accordance with the current regulations, the initiation of the friendly procedures referred to in the first provision of the recast text of the Non-Resident Income Tax Act, approved by Real Decree Legislative 5/2004, of 5 March, is compatible with the processing of an administrative appeal or administrative dispute raised on the same issues as the friendly procedure.

In view of the need to prevent this mechanism from being concurrency with a strictly revised instance, and without affecting the principle of effective judicial protection, the suspension of the review procedures is established, both by way of administrative as judicial, which could have been initiated, until the amicable procedure is substantiated, so that a new additional provision is included in Law 58/2003, of December 17, General Tax, and another in Law 29/1998, of 13 July, regulator of the Administrative-Administrative Jurisdiction.

In compliance with the obligation to adopt measures to require that financial institutions effectively implement the reporting and due diligence rules contained in Directive 2011 /16/EU, of the Council of 15 February 2011, as amended by Council Directive 2014 /107/EU of 9 December 2014, as regards the mandatory automatic exchange of information in the field of taxation and related matters. Common standard for information communication developed by the OECD applicable in Spain as a result of the signing of the Multilateral Agreement between Competent Authorities on Automatic Exchange of Financial Accounts Information, a new additional twenty-second provision is introduced, in which two new measures are regulated, types of infringement in relation to non-compliance with the obligation to identify the residence of persons holding the ownership or control of financial accounts.

The non-application to the tax law of the provisions of the single additional provision of Law 11/2011, of 20 May, of reform of Law 60/2003, of 23 December, of Arbitration and of regulation of the arbitration is established. The legal disputes between the tax authorities and public law entities will be resolved through the procedures laid down in the tax regulations.

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

In order to avoid doubts as to the entry into force of certain precepts, the transitional arrangements for those articles requiring it, and specifically the application of the new winding-up procedure, are laid down. tax debts linked to crimes against the Public Finance, as well as the application of new liability assumptions associated with possible offences.

As a complement to the regulation contained in the new Title VI and in line with the reform of the Penal Code, which allows the administrative procedure for the recovery of the tax liability to continue despite the pendency of the process Criminal prosecution, it is established in the Law of Criminal Procedure that the mere filing before the criminal judge of a request to suspend the execution of the liquidation will not produce effects except judicial agreement express with formalization of guarantees.

Consequently, the collection bodies may continue with the award procedure until the date of the order for which the suspension is agreed. However, once the security has been lodged, the suspension will have an effect from the time the law was applied for, regulating the specific effects of the concession order on the liens previously carried out.

Law 29/1998, of July 13, is amended, regulatory of the Jurisdiction-Administrative Jurisdiction, clarifying in that Law that, according to the current regulation of that crime in the Penal Code, it is excluded from the order administrative-administrative knowledge of the pretenses that the tax obliged could pose to the socaire of the administrative action.

Certain precepts are modified and incorporated in the Organic Law 12/1995, of December 12, of Smuggling Pressure, which, according to the final disposition of the Law itself, has an ordinary law. On the same path opened by the Penal Code and embodied in the new Title VI of Law 58/2003 of 17 December, General Tax, the amendments in the field of contraband will allow, in general, the liquidation and collection of tax and customs debts resulting from smuggling, so that, if the tax authorities are to be warned of the existence of a crime of smuggling, the administrative action will continue, except where appropriate, the the sanctioning procedure which had already been initiated, as a result of the impossibility of concurrency of penalties.

As a result of multiple factors affecting the economic activity linked to tobacco products at the present time, in particular the price increase of tobacco, the socio-economic situation in certain parts of the market of the Spanish geography and the legal constraints in the regulation of the customs and tax franchises in relation to the regimes of travelers and small shipments, is producing a substantial increase of the actions and omissions typified as smuggling violations with this type of gender.

Moreover, there is an increase in the behaviour of offenders to avoid the effective implementation of the closure sanction of the establishment, and a generalisation of the behaviour of the offenders is also found. suspected offenders who are situations of resistance, obstruction, excuse or refusal in the face of the action of the officials responsible for the investigation and processing of the case-sanctioning files.

In order to prevent the extension of such practices and to deal with the increase of these irregularities, it is necessary to review the administrative penalties applicable to the infringements in order to adapt them to the objective of all (a) a penalty which is no other than that of deterring the conduct of the anti-legal conduct which constitutes the object of such conduct.

Given the distribution of powers between the national bodies and the Commission, and taking into account the case-law of the Court of Justice of the European Union in the field of non-post-clearance, remission or repayment of the Customs debt, in the same sense as Law 58/2003, of 17 December, General Tax, is also amended Law 29/1998, of July 13, regulatory of the Administrative Court of Justice, with the object that the judicial procedure suspend until the Commission takes the decision of its competence.

In coherence with the elimination of the periods of justified interruption of the deadline of the inspector procedure, and its replacement by periods of suspension, the terminology is adapted in the third provision of the Law 23/2005, of November 18, of reforms in tax matters for the boost to productivity, for the cases in which the National Commission of the Market of Securities is to decide on the suspension or revocation of the authorization granted to a Collective Investment Institution.

Law 7/2012, of 29 October, amending the tax and budgetary regulations and adjusting the financial regulations for the intensification of actions in the prevention and fight against fraud, established a limitation on cash payments. This is a rule of a financial nature, although its purpose is, as the explanatory statement of the Law cited, the fight against tax fraud.

It is considered that the exclusion of the limitation on the exchange of cash for another cash currency, which is carried out by currency exchange establishments, should be established, extending that exclusion also to payment institutions governed by Law 16/2009 of 13 November of payment services, in both cases supervised by the Banco de España and subject to the rules on money laundering.

Also, there is a change in the legal status of the notifications within the sanctioning procedures to be followed in the case of infringement of the limitation of cash payments regulated in the same Law, at last to speed up the notifications and to harmonise their arrangements with which the State Agency for Tax Administration is generally followed in tax procedures.

The sixth final provision contains a number of amendments to the rules governing the corporate tax law, including the amendment of those paragraphs which set specific deadlines for proof of tax credits, whether they are negative tax bases, double taxation deductions or tax incentives, in order to adapt their wording to that contained in the General Tax Law, avoiding interpretative doubts in relation to with the performance of the tests to be carried out by the organs of the Tax Administration.

In line with this, the necessary amendments are made to the Law 20/1990 of 19 December on the Tax Regime of Cooperatives, in order to adapt the tax treatment of the negative quotas to those provided for negative tax bases in Law 27/2014.

It establishes the need to approve, through Ministerial Order, the model to carry out the voluntary regularization of the debt, determining, where appropriate, the disappearance of the criminal complaint for the crime against the Treasury Public.

To conclude, the text is completed with the precepts dedicated to the establishment of the corresponding repeal provision, a provision relating to the limitation of expenses arising from the implementation of the provisions of the the rule, to the title of competence, to the empowerment of the Government to dictate development provisions and to the entry into force.

Single item. Amendment of Law 58/2003 of 17 December, General Tax.

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

One. Article 5 (1), which is worded as follows, is amended as follows:

" 1. For the purposes of this Law, the Tax Administration shall be composed of the bodies and entities governed by public law which carry out the functions governed by their titles III, IV, V, VI and VII. "

Two. Article 12 (3) is amended, which is worded as follows:

" 3. In the field of State competence, the power to issue interpretative or clarifying provisions of the laws and other rules in the field of taxation is the responsibility of the Minister of Finance and Public Administrations and of the Tax administration referred to in Article 88.5 of this Law.

The interpretative or clarifying provisions dictated by the Minister will be binding upon all the organs of the Tax Administration.

The interpretative or clarifying provisions dictated by the tax administration bodies referred to in Article 88.5 of this Law will have binding effects on the organs and entities of the Administration. Tax authorities responsible for the application of taxes.

The interpretative or clarifying provisions provided for in this paragraph shall be published in the appropriate official gazette.

Prior to the diktat of the resolutions referred to in this paragraph, and once the text has been drawn up, when the nature of the resolutions so advises, they may be subject to public information. "

Three. Article 15 (3) is amended, which is worded as follows:

" 3. In the case of liquidations which are carried out as a result of the provisions of this Article, the tax shall be required to apply the rule which would have been for the usual or own acts or business or to eliminate the tax advantages obtained, and shall be settled interest for late payment. "

Four. Article 29 (3) is amended, which is worded as follows:

" 3. Under the provisions of this Article, the regulatory provisions may regulate the circumstances regarding compliance with the formal tax obligations.

In particular, the cases in which the contribution or the keeping of the books is recorded shall be determined on a regular basis and by telematic means. "

Five. Article 43 (1) (e) is amended, which is worded as follows:

" e) Customs representatives when acting on behalf and on behalf of their principals. However, this subsidiary liability will not meet the customs debt. "

Six. Article 46 (2) is amended, which is worded as follows:

" 2. To file resources or claims, desist from them, waive rights, assume or recognize obligations on behalf of the tax liability, request refunds of undue income or refunds and in the other cases in which it is necessary to signature of the tax obligation in the procedures regulated in Titles III, IV, V, VI and VII of this Law, the representation must be accredited by any means valid in law that leaves reliable evidence or by declaration in personal appearance of the person concerned with the competent administrative body.

For these purposes, the standard documents of representation approved by the Tax Administration for certain procedures shall be valid. "

Seven. Article 65 (2) is amended, which is worded as follows:

" 2. The following tax debts may not be deferred or split:

(a) Aquellas whose levy is carried out by means of timbrated effects.

(b) The corresponding tax obligations to be fulfilled by the retainer or the obligation to make income on account, except in the cases and conditions provided for in the tax rules.

(c) In the case of a tax obligation, those which, according to the court of law, have the consideration of claims against the mass.

d) Those resulting from the execution of recovery decisions of State aid governed by Title VII of this Law.

Requests for deferment or fractionation referred to in the various paragraphs of this paragraph shall be subject to inadmissibility. "

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

" Article 66a. Right to check and investigate.

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

2. The right of the Administration to initiate the procedure for the verification of the bases or quotas compensated or pending compensation or deductions applied or pending application, shall be prescribed at 10 years from the day following the end of the statutory period laid down for the submission of the declaration or self-settlement for the financial year or period in which the right to compensate such bases or quotas was generated or to be applied deductions.

In the general scope inspection procedures referred to in Article 148 of this Law, in respect of tax obligations and periods whose right to liquidate is not prescribed, it shall be understood, case, the verification of all the bases or quotas to be paid or the deductions pending application, the right of which to check has not been prescribed in accordance with the provisions of the preceding paragraph. In another case, the inclusion, in the subject-matter of the procedure, of the verification referred to in this paragraph, indicating the periods or periods of taxation in which the right to compensate the bases or the quotas or to apply the deductions that are to be checked.

The verification referred to in this paragraph and, where appropriate, the correction or regularisation of bases or quotas compensated or pending compensation or deductions applied or pending application in respect of which it is not The limitation period laid down in the first subparagraph may only be carried out in the course of verification procedures relating to tax obligations and periods the right to liquidate is not prescribed.

3. Except where the rules of each individual tribute establish otherwise, the limitation of the right to check referred to in the preceding paragraph shall not affect the obligation to provide the liquidations or self-measures in which the duties were included. bases, quotas or deductions and accounting for the purposes of procedures for the verification and investigation of non-prescribed exercises in which the compensation or application referred to in that paragraph occurred. '

Nine. Article 67 (1) is amended, which is worded as follows:

" 1. The limitation period shall begin to be counted in the various cases referred to in Article 66 of this Law in accordance with the following rules:

In case a), from the day after the end of the regulatory deadline to submit the corresponding declaration or self-validation.

In the periodic collection taxes, where the filing of a declaration or self-settlement is not necessary in order to determine the tax liability by the appropriate settlement, the limitation period shall begin on the day of accrual of the tribute.

In case (b), from the day following that in which the payment period ends on a voluntary basis, without prejudice to the provisions of paragraph 2 of this Article.

In case (c), from the day following the end of the period for requesting the corresponding refund derived from the rules of each tax or, in the absence of a period of time, from the day following that in which the refund was requested; from the day following that in which the undue income was made or from the day following the end of the period to present the authorization if the undue income was made within that period; or the day following the day on which the judgment or administrative decision declaring a total or a total of the partially inappropriate the contested act.

In the case of taxes that are subject to the same transaction and which are incompatible with each other, the limitation period for requesting the return of improper income from the tax will begin to be counted from the resolution. of the body specifically intended to address what the tribute is.

In case (d), from the day following that in which the time limits for making the returns derived from the rules of each tribute or from the day following the date of notification of the agreement where it is acknowledge the right to receive the refund or reimbursement of the cost of the guarantees. "

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

" 9. The interruption of the period of limitation of the right referred to in Article 66 (a) of this Law on a tax liability will also determine the interruption of the limitation period for the rights referred to in the (a) and (c) of that Article relating to the related tax obligations of the taxable person himself where there is, or is to be, a different taxation as a result of the application, whether by the Administration Tax or tax obligations, criteria or elements on which the tax is based regularisation of the obligation to which the related tax obligations are related.

For the purposes of this paragraph, related tax obligations shall be understood as those in which any of its elements are affected or are determined on the basis of those corresponding to another obligation or different period. "

Once. Article 69 (1) is amended, which is worded as follows:

" 1. The earned prescription also takes advantage of all those required to pay the tax liability except as provided for in paragraph 8 of the previous article. "

Twelve. Article 70 (3) is amended as follows:

" 3. The obligation to justify the origin of the data originating in transactions carried out in prescribed tax periods shall be maintained during the period of limitation of the right to determine the tax debts affected by the the relevant operation and, in any case, in the cases referred to in Article 66.bis.2 and 3 of this Law. '

Thirteen. Article 73 (1) is amended, which is worded as follows:

" 1. The tax authorities shall compensate the tax debts on their own initiative as they are in the executive period.

The amounts to be entered and to be returned from the same procedure of limited verification or inspection or the practice of a new settlement shall be compensated ex officio during the period of voluntary period. (a) to have been cancelled another former in accordance with the provisions of Article 26 (5) of this Law.

In addition, the amounts to be entered and to be returned from the execution of the resolution referred to in Articles 225.3 and 239.7 of this Article shall be made up for the time of the voluntary period. Law. "

Fourteen. Article 81 (6) and (8) are amended as follows:

" 6. The effects of the precautionary measures shall cease within six months of their adoption, except in the following cases:

(a) That they become liens in the award procedure or in measures of paragraph 8 of this Article or in injunctive injunctions, which shall have effect from the date of adoption of the precautionary measure.

b) The circumstances that led to its adoption disappear.

(c) That, at the request of the data subject, its replacement should be agreed upon by another guarantee which is deemed sufficient.

In any case, the precautionary measures must be lifted if the tax obligation presents a solidarity guarantee of a credit institution or a mutual guarantee company or a certificate of security of caution that guarantees the recovery of the the amount of the precautionary measure. If the obligor proceeds to the payment in voluntary period of the tax obligation whose compliance ensured the precautionary measure, without mediating suspension of the income, the Tax Administration will have to pay the expenses of the guarantee provided.

(d) The extension of that period by a reasoned agreement, without the extension being able to exceed six months.

e) To be adopted during the processing of the procedure described in Article 253 of this Law or after its conclusion. In such cases their effects shall cease within 24 months of their adoption.

If they were adopted prior to the commencement of the processing described in Article 253 of this Law, once the settlement referred to in Article 250.2 of this Law has been issued, the deadline may be extended by a reasoned agreement, without the total extension of the measures taken may exceed 18 months.

The measures referred to in this paragraph may become liens of the award procedure initiated for the recovery of the liquidation.

If after adoption the suspension referred to in Article 305.5 of the Penal Code will be requested from the competent criminal court, the measures taken shall be notified to the Prosecutor's Office and to the judicial and shall be maintained until the latter takes the decision on its conservation or lifting. "

" 8. Where, on the occasion of an inspection and investigation procedure, an inspection has been made, or a complaint has been made for a crime against the Public Finance or a judicial process has been directed for such a crime without the liquidation of referred to in Article 250.2 of this Law, the precautionary measures provided for in this Article may be adopted by the competent authority of the Tax Administration, without prejudice to the provisions of the additional decision.

If the investigation of the alleged crime did not originate in an inspection and investigation procedure, the precautionary measures may be taken by the competent authority of the Tax Administration with after the opening of the relevant investigations carried out by the Prosecutor's Office or, where appropriate, after the opening of the relevant criminal proceedings.

In the cases referred to in the preceding paragraphs, the precautionary measures may be directed against any of the persons identified in the complaint or who may be responsible, direct or subsidiary, for the payment. of the amounts referred to in Article 126 of the Criminal Code.

Adopted, where appropriate, the precautionary measure by the competent authority of the Tax Administration, the interested party, the Prosecutor's Office and the competent judicial body shall be notified and shall be maintained until the latter adopts the decision on their conversion into a judicial measure or an uprising. '

Fifteen. Article 82 (1) is amended, which is worded as follows:

" 1. In order to guarantee the deferrals or fractionations of the tax liability, the Tax Administration may require that it be in its favour a solidarity guarantee of credit institution or mutual guarantee company or insurance certificate of caution.

Where it is justified that it is not possible to obtain such an endorsement or certificate or that its contribution seriously compromises the viability of the economic activity, the Administration may accept guarantees consisting of a mortgage, personal and solidarity security or other security which is deemed sufficient, in such a way as to be determined by regulation.

In the terms that are regulated, the tax liability may request the Administration to take precautionary measures to replace the guarantees provided for in the preceding paragraphs. In these cases, the provisions of paragraph 6 of the previous article of this Law shall not apply. "

Sixteen. Article 92 (2) is amended, which is worded as follows:

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

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

" m) Collaboration with the Office of Recovery and Asset Management by ceding the data, reports, or antecedents necessary for the location of the assets seized or seized in a criminal proceedings, prior to accreditation of this circumstance. "

" 4. The reserved character of the data set out in this Article shall not prevent the disclosure of such data where it is derived from European Union legislation. "

Eighteen. A new Article 95a is inserted, with the following wording:

" Article 95a. Disclosure of situations of relevant non-compliance with tax obligations.

1. The Tax Administration will agree to the periodic publication of comprehensive lists of debtors to the Public Finance for debts or tax penalties when the following circumstances are present:

(a) That the total amount of outstanding debts and tax penalties for income exceeds the amount of EUR 1,000,000.

b) That such debts or tax penalties would not have been paid after the period of voluntary period.

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

2. The following information shall include the following information:

(a) The identification of the debtors according to the following detail:

-Physical Persons: Last name and NIF.

-Legal persons and entities of Article 35.4 of this Law: reason or full social name and NIF.

(b) The total amount of outstanding debts and penalties to be taken into account for the purposes of the publication.

3. In the field of the State, the advertising regulated in this article will refer exclusively to the taxes of state ownership for which the application of the taxes, the exercise of the sanctioning authority and the powers of review are exclusively attributed to the organs of the Tax Administration of the State having not existed any delegation of competences in these areas in favor of the Autonomous Communities or Local Entes.

The advertising regulated in this article will be applicable to taxes that make up the customs debt.

4. The determination of the concurrency of the requirements for inclusion in the listing shall be taken as the reference date of 31 December of the year preceding the year of the publication agreement, whichever is the amount outstanding. date of such agreement.

The proposal for inclusion in the listing will be communicated to the affected debtor, which may make claims within 10 days from the date of receipt of the communication. To this effect, it will be sufficient to understand this communication the accreditation by the Tax Administration of having made an attempt to notify the same one that contains the full text of its contents in the address of the person concerned.

The claims shall relate exclusively to the existence of material, factual or arithmetic errors in relation to the requirements referred to in paragraph 1.

As a result of the processing of claims, the Administration may agree to rectify the listing when it is satisfied that the legal requirements set out in paragraph 1 are not met.

This rectification may also be agreed upon ex officio.

Timely corrections will be performed, the publishing agreement will be dictated.

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

By Ministerial Order the date of publication shall be established, which shall be produced in any case during the first semester of each year, and the corresponding files and records.

The publication will be carried out in any case by electronic means, and the necessary measures must be taken to prevent the indexing of its contents through search engines on the Internet and the listings will cease to be accessible after three months from the date of publication.

The processing of data necessary for publication shall be subject to the provisions of the Organic Law 15/1999 of 13 December on the protection of general data, and in its Regulation adopted by Royal Decree 1720/2007, of 21 December.

5. In the field of State competence, the Director-General of the State Tax Administration Agency shall be competent to issue the publication agreements covered by this Article.

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

The provisions of this article will in no way affect the regime of impeachment established in this Law in relation to the actions and procedures of which the tax debts and penalties are derived, nor to the actions and procedures for the implementation of the taxes which have been initiated or which may be initiated later in relation to the duties.

The actions carried out in the procedure laid down in this Article in order to publish the information in the same regulation do not constitute a cause of interruption for the purposes of Article 68 of the Treaty. Law.

7. The listing agreement will terminate the administrative path. "

nineteen. A new subparagraph (c) is inserted in Article 101 (4), with the following wording:

"(c) In any event, the liquidations given in accordance with the provisions of Article 250.2 of this Law shall be provisional."

Twenty. Article 104 (2) is amended, which is worded as follows:

" 2. For the sole purpose of understanding the obligation to notify within the maximum duration of the procedures, it will be sufficient to prove that an attempt has been made to notify the full text of the resolution.

In the case of subjects who are obliged or voluntarily accepted to receive notifications through electronic means, the obligation to notify within the maximum duration of the procedures shall be understood fulfilled with the provision of the notification at the electronic headquarters of the Tax Administration or on the electronic address enabled.

The periods of justified interruption that are specified in regulation, the delays in the procedure for reasons not attributable to the Tax Administration, and the periods of suspension of the period that occur as provided for in this Law, shall not be included in the calculation of the time limit for resolution. "

Twenty-one. Article 106 (5) is deleted and paragraph 4 is amended, which is worded as follows:

" 4. Deductible expenses and deductions which are incurred, where they are incurred by operations carried out by employers or professionals, shall be justified, as a matter of priority, by the invoice delivered by the employer or professional who has carried out the relevant operation that meets the requirements set out in the tax legislation.

Without prejudice to the foregoing, the invoice does not constitute a privileged means of proof in relation to the existence of the operations, so once the Administration has founded its effectiveness, it corresponds to the Tax obligation to provide evidence on 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 settlement periods lower than the year, a linear distribution of the annual fee resulting from the corresponding settlement periods may be made when the Tax Administration is unable, on the basis of the information held in its possession, to be attributed to a specific liquidation period in accordance with the rules governing the tax, and the tax obligation, which is expressly required for that purpose, does not justify a temporary distribution different. "

Twenty-three. Article 115 (1) and (2) are amended as follows:

" 1. The Tax Administration may verify and investigate the facts, acts, elements, activities, holdings, businesses, securities and other circumstances determining the tax obligation to verify the correct compliance with the rules applicable.

Such verification and investigation may be carried out even in the event that the same affects exercises or periods and tax concepts in respect of which the prescription referred to in Article 66.a has been produced. This Law, provided that such verification or investigation is accurate in relation to that of any of the rights referred to in Article 66 of this Law which have not been prescribed, except in the cases referred to in Article 66 bis.2 of this Law, in which the limit on the same set will result.

In particular, such checks and investigations may be extended to facts, acts, activities, holdings and businesses that have occurred, carried out, developed or formalized in financial years or periods in respect of which of which the prescription referred to in Article 66,a) referred to in the preceding paragraph, would have had to have fiscal effects on exercises or periods in which such a prescription had not been produced.

2. In the development of the functions of verification and investigation referred to in this article, the Tax Administration may qualify the facts, acts, activities, holdings and businesses carried out by the tax independence from the previous qualification which the latter would have given to the same and the exercise or period in which it was carried out, resulting in application, where appropriate, of Articles 13, 15 and 16 of this Law.

The tax administration's assessment of the verification and investigation procedures in accordance with the provisions of this paragraph will extend its effects in respect of the tax obligation which is the subject of those and, where appropriate, those other than those for which the prescription as referred to in Article 66.a) of this Law had not occurred. '

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

" 4. In the liquidation resulting from a procedure for the application of the taxes, the amounts which the tax liability has to be deducted or deducted may be applied, without it being possible to amend such amounts for such purposes. pending the submission of additional declarations or requests for rectification after the initiation of the procedure for the application of the taxes. '

Twenty-five. Article 135 (1) is amended, which is worded as follows:

" 1. The interested parties may promote the contradictory expert assessment, in the correction of the means of fiscal verification of securities referred to in Article 57 of this Law, within the time limit of the first appeal or complaint against the settlement made in accordance with the administratively verified securities or, where the tax rules so provide, against the duly notified securities verification act.

In cases where the tax itself so provides, the person concerned may reserve the right to promote the conflicting expert assessment when he considers that the notification does not contain sufficient expression of the Data and reasons taken into account to raise the declared values and to report such omission in a replacement resource or in an economic-administrative complaint. In this case, the time limit referred to in the preceding paragraph shall be counted from the date of firmness on the administrative basis of the agreement resolving the appeal or the complaint lodged.

The filing of the application for an adversarial assessment, or the reservation of the right to promote it referred to in the preceding paragraph, shall determine the suspension of the execution of the settlement and the time limit for filing action or complaint against it. In addition, the submission of the application for an adversarial assessment shall suspend the time limit for initiating the penalty procedure which, where appropriate, derives from the liquidation or, if the latter has been initiated, the maximum period for the termination of the sanctioning procedure. Following the termination of the adversarial assessment procedure, the notification of the winding-up procedure shall determine that the time limit laid down in Article 209 (2) of this Law is calculated again from that notification or, if the procedure would have been initiated, that the remaining term count for termination will be resumed.

In the event that at the time of the request for the contradictory assessment against the liquidation, the corresponding sanction would have been imposed and as a result of that a new liquidation will be issued, to cancel the penalty and to impose another penalty taking into account the quantification of the new settlement. "

Twenty-six. Article 136 (2) is amended, which is worded as follows:

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

(a) Review of the data entered by the tax authorities in their declarations and the supporting documents presented or required for this purpose.

(b) Examination of the data and background held by the Tax Administration that show the realization of the taxable fact or the budget of a tax obligation, or the existence of determining factors the same not declared or different from those declared by the tax obligor.

(c) Review of the records and other documents required by the tax law and any other official book, record or document with the exception of the commercial accounts, as well as the examination of the invoices or documents serving as supporting documents for the operations included in those books, records or documents.

Notwithstanding the provisions of the preceding paragraph, where in the course of the procedure the tax obligation provides, without prior notice to the effect, the accounting documentation that it understands relevant to the purpose of crediting the accounting for certain transactions, the Administration may examine that documentation for the sole purpose of verifying the coincidence between the accounting documentation and the information available to the Administration Tax.

The examination of the documentation referred to in the preceding paragraph shall not prevent or limit the further verification of the operations to which it relates in an inspection procedure.

(d) Requirements for third parties to provide the information they are required to supply in general or to ratify it by submitting the relevant supporting documents. "

Twenty-seven. Article 150 is amended, which is worded as follows:

" Article 150. Deadline for the inspection actions.

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

a) 18 months, with a general character.

b) 27 months, when any of the following circumstances occur in any of the tax obligations or periods of verification:

1. That the Annual Business Figure of the tax obligor is equal to or greater than the one required to audit your accounts.

2. The tax obligation is integrated into a group subject to the fiscal consolidation regime or to the special group of entities that is being the subject of inspection.

When performing inspecting activities with various persons or entities linked to the provisions of Article 18 of Law 27/2014 of 27 November 2014 on Corporate Tax, the concurrency of the circumstances provided for in this letter in any of them will determine the application of this deadline to the inspection procedures followed by all of them.

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

2. The time limit for the inspector procedure shall be from the date of notification to the tax obligation at the start of the procedure until the administrative act resulting therefrom is notified or notified. For the purposes of understanding the obligation to notify and to compute the time limit for resolution, it shall be sufficient to prove that an attempt has been made to notify the full text of the resolution.

The notice of initiation of the inspector procedure shall inform the tax obligation of the applicable time limit.

In the event that the circumstances referred to in point (b) of the previous paragraph are assessed during the development of the inspection measures, the period shall be 27 months, counted from the notification of the notification. This will be brought to the attention of the tax obligation.

The time limit will be unique for all tax obligations and periods constituting the object of the inspector procedure, although the circumstances for the determination of the time limit only affect some of the obligations or periods included in the same period, except the case of disaggregation provided for in paragraph 3.

For the purposes of calculating the time limit of the inspector procedure, the provisions of Article 104 (2) of this Law shall not apply in respect of periods of justified interruption or delays in proceedings. for cause not attributable to the Administration.

3. The calculation of the time limit for the inspector procedure shall be suspended from the time of any of the following circumstances:

(a) The referral of the file to the Fiscal Ministry or the competent jurisdiction without practicing settlement in accordance with the provisions of Article 251 of this Law.

(b) The receipt of a communication from a court or tribunal in which the suspension or cessation of certain tax obligations or elements of the same procedure of an ongoing inspector procedure is ordered.

c) The approach by the Tax Administration that is developing the procedure for the inspection of a conflict before the Arbitaral Boards provided for in the regulations concerning the Autonomous Communities, in Law 28/1990, of 26 December of the Economic Convention between the State and the Community of Navarra and Law 12/2002 of 23 May of the Economic Agreement with the Autonomous Community of the Basque Country or the receipt of the communication thereof.

(d) The notification to the person concerned of the referral of the conflict file in the application of the tax rule to the Advisory Commission.

e) The attempt to notify the tax obligor of the motion for a resolution or settlement or of the agreement ordering the completion of actions referred to in Article 156.3.b) of this Law.

f) The concurrency of a force majeure cause that forces the actions to be suspended.

Unless the circumstances provided for in point (e) of this paragraph are met, the inspection may not take any action in respect of the procedure suspended for the above reasons, without prejudice to the fact that the Applications previously made to the tax liability or to third parties must be answered. However, if the Tax Administration appreciates that any period, tax obligation or element of the tax is not affected by the causes of suspension, the procedure shall continue with respect to the causes of suspension. the corresponding liquidation shall be carried out by them. For the sole purposes of calculating the maximum duration, in such cases, from the time of the suspension, the time limits shall be disaggregated by distinguishing between the part of the procedure which continues and the part of the suspended. On the basis of such disaggregation, each part of the procedure shall be governed by its own grounds of suspension and extension of time.

The suspension of the term's computation will have effects since the circumstances mentioned above are present, which will be communicated to the tax obligation for information purposes, except that with this communication it could (a) the conduct of judicial investigations shall be prejudicial to the grounds that it must be sufficiently substantiated in the case. In this communication, details of the periods, tax obligations or elements of these periods suspended and those other than those for which the procedure is continued to be unaffected by those causes of suspension shall be detailed.

The suspension will end when the document from which the cause of suspension has ceased is entered in the registry of the corresponding Tax Administration, the notification is made, or the disappearance of the determining circumstances of force majeure. However, in the case referred to in point (d), the period of suspension may not exceed the maximum time limit for the issue of the report.

After the suspension is complete, the procedure will continue for the remaining time.

4. The tax authority may request before the opening of the hearing procedure, in the terms that are regulated, one or more periods in which the inspection will not be able to carry out actions with the tax obligation and will be suspended the deadline to meet the requirements made to it. Such periods may not exceed the total of 60 calendar days for the entire procedure and shall include an extension of the maximum duration of the procedure.

The acting body may refuse the application if it is not sufficiently substantiated or if it is appreciated that it may prejudice the conduct of the proceedings. The refusal may not be the subject of an economic-administrative appeal or complaint.

5. Where, during the course of the procedure, the tax authority is obliged to state that it does not have or is not to provide the information or documentation requested or does not provide it in full within the time limit laid down in the third request, its Subsequent contribution shall determine the extension of the maximum duration of the inspector procedure for a period of three months, provided that such contribution occurs after at least nine months from the start of the procedure. However, the extension shall be 6 months where the contribution is made after the completion of the minutes and determines that the competent body for settlement agrees to the practice of complementary actions.

In addition, the maximum duration of the inspector procedure shall be extended for a period of six months after the assessment of the determining circumstances of the application of the method of estimation has been recorded. indirect, data, documents or evidence related to those circumstances are provided.

6. Failure to comply with the duration of the procedure referred to in paragraph 1 of this Article shall not determine the expiry of the procedure, which shall continue until its termination, but shall produce the following effects in respect of the Tax liabilities to be settled:

(a) The limitation period shall not be considered to be interrupted as a result of the inspection measures carried out during the period referred to in paragraph 1.

The limitation period shall be interrupted by the performance of proceedings after the end of the period referred to in paragraph 1. The tax obligation will have the right to be informed about the concepts and periods to which the actions are to be carried out.

(b) Revenue from the start of the procedure until the first action taken after the failure to comply with the time limit for the procedure referred to in paragraph 1 and which have been imputed by the Tax to be paid to the tax and period covered by the inspection measures shall be of a spontaneous nature within the meaning of Article 27 of this Law.

(c) No interest on late payment shall be required since such non-compliance has occurred until the end of the procedure.

7. Where a judicial or economic-administrative decision appreciates formal defects and orders the action to be taken back, they must be completed in the period from the date on which the proceedings are brought back to the conclusion of the period referred to in paragraph 1 or six months if the latter is higher. The time limit shall be computed from the receipt of the file by the competent authority to implement the decision.

Interest on late payment will be required for the new settlement to terminate the proceedings. The date of commencement of the calculation of the interest for late payment shall be the same as, in accordance with Article 26 (2), the cancelled settlement and the interest shall be due until the time when the decision is taken. new settlement. "

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

" 3. The data and background used for the application of the indirect estimation method may be derived from any of the following sources:

(a) The signs, indices and modules established for the objective estimation method, which shall be used preferably for tax purposes that have renounced such a method. However, if the Inspection proves that there are yields or quotas from the economic activity for a higher amount, the latter shall be deemed to be for the purposes of regularisation.

b) The economic data and the production process obtained from the tax obligation itself.

Data from previous or post-regularised exercises may be used where information is available to be considered sufficient and reliable. In particular, information relating to the time of development of the inspector's performance may be used, which may be considered to be applicable to previous years, unless justified and quantified by the Inspection or by the tax, which should be made adjustments to that data.

When this method is applied to the quantification of operations of homogeneous characteristics of the tax obligor and this does not provide information about it, it provides incorrect or insufficient information or the existence of the existence For repeated corrections in a sample of such operations, the inspection of the taxes may be adjusted by sampling. In such cases, the average resulting from the sample may be applied to the whole of the operations of the period checked, unless the tax obligation shows the existence of specific causes justifying the origin of the said period. proportion.

(c) Data from sector studies carried out by public bodies or private organisations in accordance with appropriate statistical techniques, and which relate to the period for regularisation. In this case, the source of the studies shall be identified, for the purpose of the tax obligation being able to argue what it considers appropriate to its right in relation to the studies.

(d) The data in a sample obtained by the inspection bodies on undertakings, activities or products with relevant characteristics which are similar or similar to those of the tax obligation, and relate to the same year. In this case, the Inspection must identify the sample chosen, so as to ensure that it is appropriate to the characteristics of the tax obligation, and to indicate the Public Registry or source from which the data were obtained. If the data used comes from the Tax Administration itself, the sample shall be carried out in accordance with the provisions of the Rules of Procedure.

4. In the case of direct taxation, the method of indirect estimation of sales and performance, purchases and expenses or net performance of the activity may be determined. The indirect estimation may relate only to sales and benefits, if the purchases and expenses listed in the accounts or in the tax records are considered to be sufficiently accredited. It may also cover purchases and expenses only where the sales and benefits are sufficiently credited.

In the case of taxation on consumption, the method of indirect estimation may be determined by the basis and the share passed on, the amount estimated to be borne and deductible or both amounts. The quota which is estimated to be borne and deductible shall be calculated by estimating the quotas which would correspond to the goods and services which would normally be necessary for the production of the corresponding sales or services, but only in the that the tax has been passed on and that the tax has actually been borne by the tax liability. If the Tax Administration does not have information to allow it to appreciate the impact of the quotas, it will be up to the tax force to provide the information to identify the persons or entities that have passed on the tax. tax and calculate its amount.

No supported expenditure or quota corresponding to an exercise regularised by means of indirect estimation may be deducted in a different financial year.

5. In the case of taxes with winding-up periods of less than one year, the annual fee estimated by the Inspectorate shall be divided linearly between the corresponding periods of liquidation, unless the tax obligor justifies that a different temporary cast. "

Twenty-nine. Article 159 (3) is amended, which is worded as follows:

" 3. For the purposes of calculating the time limit of the inspector procedure, the provisions of Article 150 (3) of this Law shall be taken into account. "

Thirty. Article 179 (2) is amended, which is worded as follows:

" 2. The actions or omissions established in the laws shall not give rise to liability for tax infringement in the following cases:

a) When performed by those who lack the capacity to act in the tax order.

b) When force majeure is present.

(c) When they arise from a collective decision, for those who have saved their vote or who have not attended the meeting at which it was adopted.

(d) When the necessary diligence has been put into compliance with the tax obligations. Among other cases, it is understood that the necessary care has been taken when the obligor has acted in a reasonable interpretation of the rule or when the tax obligation has adjusted his performance to the criteria stated by the Tax Administration responsible for the publications and written communications referred to in Articles 86 and 87 of this Law. Nor will this liability be required if the tax liability adjusts its performance to the criteria stated by the administration in the reply to a consultation made by another obligation, provided that it is between its circumstances and those mentioned above. in the response to the consultation there is a substantial level of equality which allows the application of these criteria to be understood and those criteria have not been modified.

For the purposes of this paragraph 2, in the cases referred to in Article 206a of this Law, it shall not be considered, unless proof to the contrary, that there is a concurrency or due diligence in compliance of the tax obligations and the reasonable interpretation of the rule referred to in the preceding paragraph.

(e) Where they are attributable to a technical deficiency of the software of assistance provided by the Tax Administration for the performance of the tax obligations. "

Thirty-one. Article 180 is amended, which is worded as follows:

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

1. A single action or omission to be applied as a graduation criterion for an infringement or as a circumstance determining the qualification of an infringement as serious or very serious cannot be sanctioned as an independent infringement.

2. The implementation of several actions or omissions constituting several infringements shall make it possible to impose the penalties applicable to them.

Among other assumptions, the sanction arising from the commission of the infringement provided for in Article 191 of this Law will be compatible with that which proceeds, if any, by the application of Articles 194 and 195 of this Law.

Likewise, the sanction derived from the commission of the infringement provided for in Article 198 of this Law will be compatible with those that proceed, if any, by the application of Articles 199 and 203 of this Law.

3. Penalties resulting from the commission of tax infringements are compatible with the requirement of late interest and surcharges for the executive period. "

Thirty-two. Article 181 (1) (d) shall be amended as follows:

"(d) The entity representing the tax group in the tax consolidation regime."

Thirty-three. Article 199 (1), (2), (4), (5) and (7) are amended as follows:

" 1. It is a tax infringement to present incomplete, inaccurate or false self-disclosure or declarations, as well as documents relating to customs duties, provided that it has not been produced or cannot be produced. economic injury to the Public Finance, or to individual information requirements.

It will also be a tax violation to present the autoliquidations, declarations, documents related to customs duties or other documents with a tax transcendence by means other than the electronic, computer and telematics in those cases where there is an obligation to do so by such means.

The infringements provided for in this Article shall be serious and shall be punishable in accordance with the following paragraphs. "

" 2. If they are incomplete, inaccurate or with self-contained false data or declarations, the penalty shall be a fixed pecuniary fine of EUR 150.

If autoliquidations, statements or other documents with a tax transcendence are presented by means other than electronic, computer and telematic when there is an obligation to do so by such means, the sanction consist of a fixed pecuniary fine of EUR 250. '

" 4. In the case of individualised requirements or of statements of a general nature in compliance with the obligation to supply information contained in Articles 93 and 94 of this Law, which do not have as their object data expressed in Monetary measures and have been replied to or submitted in an incomplete, inaccurate or false form, the penalty shall be a fixed pecuniary fine of EUR 200 for each data or set of data referring to the same person or entity omitted, inaccurate or false.

The penalty will be 100 euros for each data or set of data referring to the same person or entity when the declaration has been presented by means other than electronic, computer and telematics and there is an obligation to do so by those means, with a minimum of EUR 250. "

" 5. In the case of individualised requirements or of statements of a general nature in compliance with the obligation to supply information contained in Articles 93 and 94 of this Law, which have as their object data expressed in Monetary measures and have been replied to or submitted in an incomplete, inaccurate or false form, the penalty shall be a proportional pecuniary fine of up to 2% of the amount of the undeclared or declared operations incorrectly, with a minimum of 500 euros.

If the amount of operations not declared or incorrectly declared represents a percentage greater than 10, 25, 50, or 75 percent of the amount of the operations to be declared, the penalty will be fine. (a) proportional pecuniary value of 0,5, 1, 1,5 or 2% of the amount of operations not declared or incorrectly declared, respectively. In case the percentage is less than 10 percent, a fixed pecuniary fine of 500 euros will be imposed.

The penalty shall be 1% of the amount of transactions declared by means other than electronic, computer and telematic means where there is an obligation to do so by such means, with a minimum of EUR 250. "

" 7. In the case of declarations and documents relating to customs formalities submitted in an incomplete, inaccurate or false manner, where they do not determine the birth of a customs debt, the penalty shall be a financial penalty proportional to one per 1,000 of the value of the goods to which the declarations and documents relate, with a minimum of EUR 100 and a maximum of EUR 6,000.

If they are submitted by means other than electronic, computer and telematics where there is an obligation to do so by such means, the penalty shall consist of a fixed pecuniary fine of EUR 250. "

Thirty-four. Article 200 is amended as follows:

" Article 200. Tax violation for missing accounting and registration obligations.

1. The non-compliance with accounting and registration obligations, among others, is a tax infringement:

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

(b) The use of accounts with a different meaning than the one that corresponds to them, according to their nature, which makes it difficult to verify the tax situation of the obligor.

(c) Failure to comply with the obligation to carry or retain the accounting, books and records established by the tax rules, software and computer files that support them and the systems of coding used.

d) The keeping of different accounts referring to the same economic activity and exercise that hinder the knowledge of the true situation of the tax obligation.

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

(f) The authorization of books and records without having been completed or authorized by the Administration when the tax or customs legislation requires that requirement.

g) The delay in the obligation to carry the Registration Books through the Electronic Headquarters of the State Tax Administration Agency by supplying the billing records in the established terms regulentarily.

2. The breach provided for in this article will be serious.

3. The penalty shall consist of a fixed pecuniary fine of EUR 150, unless the following paragraphs apply.

The inaccuracy or omission of transactions or the use of accounts with meaning other than the one that corresponds to them shall be punishable by a proportional pecuniary fine of one percent of the charges, credits or notes omitted, inaccurate, distorted or collected in accounts with a meaning other than that corresponding to them, with a minimum of 150 and a maximum of EUR 6,000.

The keeping or keeping of the accounting, the books and the records required by the tax rules, the software and computer files that serve them as support and the coding systems used will be sanctioned with a proportional pecuniary fine of one per cent of the business figure of the offending subject in the financial year to which the infringement relates, with a minimum of EUR 600.

The conduct of different accounts referring to the same economic activity and exercise that hinder the knowledge of the true situation of the tax obligation will be sanctioned with a fixed pecuniary fine of 600 euros per year. each of the economic exercises to which it reaches the holding.

The delay in more than four months in the keeping of the accounting or books and records required by the tax rules will be sanctioned with a fixed pecuniary fine of 300 euros.

The delay in the obligation to carry the Registration Books through the Electronic Headquarters of the State Tax Administration Agency by supplying the billing records in the established terms The amount of the invoice shall be subject to a proportional penalty of 0,5% of the amount of the invoice which is the subject of the registration, with a quarterly minimum of EUR 300 and a maximum of EUR 6,000.

The use of books and records without having been completed or cleared by the Administration when the tax or customs legislation so requires shall be punishable by a fixed pecuniary fine of EUR 300. "

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

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

1. It constitutes an infringement of the tax obligations by carrying out acts or businesses whose regularisation would have been carried out by the application of the provisions of Article 15 of this Law and in which Any of the following situations have been credited:

(a) The lack of income within the deadline set in the regulations of each tax of all or part of the tax liability.

b) The improper obtaining of a return derived from the rules of each tribute.

c) The undue request for a return, benefit or tax incentive.

(d) The determination or accreditation of positive or negative items or tax credits to compensate or deduce on the basis or on the share of future statements, own or third parties.

2. The non-compliance referred to in the preceding paragraph shall constitute a tax breach only where the existence of substantial equality between the case subject to regularisation and that or those other cases in which it is established is established. it would have established administrative criteria and this would have been made public for general knowledge before the start of the deadline for the submission of the relevant declaration or self-settlement.

For these purposes, the administrative criterion shall be defined by application of the provisions of Article 15 (2) of this Law.

The advertising of the administrative criterion derived from the reports provided for in Article 15 (2) of this Law shall be regulated.

3. The tax breach provided for in this article will be serious.

4. The sanction shall consist of:

(a) A 50% proportional financial penalty of the amount not paid in the case of paragraph 1.a).

(b) A 50% proportional pecuniary penalty for the amount unduly returned in the case of paragraph 1.b).

(c) A proportional financial penalty of 15% of the amount unduly requested in the case of paragraph 1.c).

(d) a proportional payment of 15% of the amount of the amounts unduly determined or credited, in the case of items to be offset or deducted in the tax base, or 50% in the case of items to be deducted in the the apparent tax credits or quota, in the case of paragraph 1 (d).

5. The infringements and penalties provided for in this Article shall be incompatible with those which would be governed by the provisions of Articles 191, 193, 194 and 195 of this Law.

6. In the cases covered by this article, the provisions of Article 188 of this Law will apply. "

Thirty-six. Article 211 (2), which is worded as follows, is amended as follows:

" 2. The tax penalty procedure shall be concluded within the maximum period of six months from the notification of the notification of initiation of the procedure. The procedure shall be understood to conclude on the date of notification of the administrative act of resolution of the procedure. For the purposes of understanding the obligation to notify and to compute the time limit for resolution, the rules contained in Article 104 (2) of this Law shall apply.

When the sanctioning procedure has been initiated, it will be in the inspector's procedure that it brings about one of the circumstances provided for in Article 150 (5) of this Law, the deadline for concluding the the penalty procedure shall be extended for the same period as may be appropriate in accordance with the provisions of that paragraph. '

Thirty-seven. Article 221 (1), which is worded as follows, is amended as follows:

" 1. The procedure for the recognition of the right to return of undue income shall be initiated on its own initiative or at the request of the person concerned, in the following cases:

(a) When there has been a duplicity in the payment of tax debts or penalties.

(b) When the amount paid has been greater than the amount to be entered as a result of an administrative act or a self-settlement.

(c) Where amounts have been entered in respect of debts or tax penalties after the limitation periods have elapsed. In no case shall the amounts satisfied in the voluntary regularisation laid down in Article 252 of this Law be returned.

d) When established by the tax rules.

The procedure provided for in this paragraph shall be developed, to which the provisions of Article 220 (2) of this Law shall apply. "

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

" 5. In the cases of Article 68.9 of this Law, if the resource affects a tax liability which, in turn, has determined the recognition of a refund in favor of the tax obligation, the guarantees provided to obtain the suspension will guarantee also the quantities which, where appropriate, are to be reintegrated as a result of the total or partial estimation of the resource. '

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

" 3. In the execution of a decision which considers in whole or in part the remedy against the liquidation of a related tax liability to another tax obligation under Article 68.9 of this Law, the related obligation shall be regulated different from the one under appeal in which the Administration had applied the criteria or elements on which the liquidation of the tax obligation covered by the complaint was based.

If such regularisation results in the cancellation of the settlement of the related obligation other than the one under appeal and the practice of a new settlement which is in accordance with the remedies, the provisions of the Article 26.5 of this Law. "

Forty. Article 229 is amended, which is worded as follows:

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

1. The Central Economic and Administrative Tribunal will know:

(a) In a single instance, of the economic and administrative complaints that are brought against the administrative acts dictated by the central organs of the Ministry of Economy and Finance or other ministerial departments, of the State Administration of Tax Administration and of the entities governed by public law which are linked or dependent on the General Administration of the State, as well as, where appropriate, against acts dictated by the higher organs of the Administration of Autonomous Communities and Cities with Autonomy Statute.

You will also know in a single instance of the claims in which you are to be heard or heard as a pre-decision to the State Council.

(b) In a single instance, of the economic and administrative complaints which are brought against the administrative acts dictated by the peripheral organs of the General Administration of the State, the State Agency Tax authorities and entities governed by public law which are linked or dependent on the General Administration of the State or, where appropriate, by the bodies of the Autonomous Communities and the Cities with a Statute of Autonomy not included in the above, as well as against the actions of the individuals liable to complain, where the complaint may be lodged in the first instance before the relevant regional or local economic and administrative court or, where appropriate, the administrative economic body of the Autonomous Communities and the Statute of Autonomy, the complaint is brought directly before the Central Economic and Administrative Tribunal, in accordance with the provisions of paragraph 6 of this article.

(c) Second instance, of the ordinary assets which are brought against the decisions given in the first instance by the regional and local economic and administrative courts and, where appropriate, as a result of the unifying work of the criterion that corresponds to the State, against the resolutions dictated by the economic and administrative organs of the Autonomous Communities and the Cities with Statute of Autonomy.

d) As a consequence of its unifying criterion, of the extraordinary resources of support for the unification of criteria provided for in Article 242 of this Law.

Likewise and, as a consequence of this unifying work, when there are resolutions of the Regional or Local Economic and Administrative Courts that apply different criteria to the contents in resolutions of others Economic and administrative courts, or which are of particular importance, the President or the Coordinator of the Central Economic and Administrative Tribunal, on its own initiative or on the proposal of any of the Court's Vocals Economic-Administrative Central or the Presidents of the Courts Regional or Local Economic and Administrative Authorities, may promote the adoption of a resolution in unification of criteria by the Chamber or by the plenary of the Central Economic and Administrative Tribunal, which will have the same effects as the resolution of the appeal regulated in Article 242 of this Law. Prior to the resolution of the unification of the criterion, a procedure shall be given for a period of one month's arguments, counted from the time when the agreement to promote the resolution in the unification of the criterion is communicated to the Directors General of the Ministry of Finance and Public Administrations, the Directors of the Department of the State Administration of Taxation and the equivalent or equivalent bodies of the Autonomous Communities and of the Cities with Statute of Autonomy in respect of matters falling within its competence.

e) Of the extraordinary review resources, except for the cases referred to in Article 59.1 (c) last paragraph of Law 22/2009, which regulates the system of financing of the Autonomous Communities of the Community and Cities with Autonomy Statute.

f) From the rectification of errors in which they incur their own resolutions, in accordance with the provisions of Article 220 of this Law.

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

(a) In a single instance, of the complaints against the administrative acts dictated by the peripheral organs of the General Administration of the State, the State Administration of Taxation and entities governed by public law which are linked or dependent on the General Administration of the State and, where appropriate, by the bodies of the Administration of the Autonomous Communities and of the Cities with Statute of Autonomy not included in the paragraph (a) of the preceding paragraph, where the amount of the claim is equal to or less than the amount is determined to be regulated.

(b) In the first instance, of complaints against administrative acts issued by the bodies referred to in subparagraph (a) of this paragraph, where the amount of the claim is higher than the amount which is determined to be regulated.

c) From the rectification of errors in which they incur their own resolutions, in accordance with the provisions of Article 220 of this Law.

3. Where there are resolutions of a Deconcentrated Chamber of a Regional Economic and Administrative Court which do not conform to the criteria of the Court or which are contrary to that of another Deconcentrated Chamber of the Court, or which are special The President of the Regional Economic and Administrative Court may promote the adoption of a decision on the setting of criteria by the Plenary Session of the Regional Economic and Administrative Court or by a Chamber convened for that purpose, chaired by the, and formed by the members of the Tribunal decided by the President in consideration of his specialisation on the issues to be considered. The decision to be taken shall not affect the particular legal situation arising from previous decisions. The criteria thus adopted shall be binding on the Chambers and single-member bodies of the Court. In the case of judgments handed down, the extraordinary appeal for the unification of the criterion referred to in Article 242 of this Law may be brought.

4. The economic and administrative bodies of the Autonomous Communities and of the Cities with a Statute of Autonomy shall, where appropriate, know and save the provisions of the second paragraph of Article 59.1 (c) of Law 22/2009 on the system of Financing of the Autonomous Communities of the common system and cities with autonomy status:

(a) In a single instance, of the complaints lodged against the administrative acts dictated by the organs of the Administration of the Autonomous Communities and of the Cities with the Statute of Autonomy not included in paragraph 1, subparagraph (a), where the amount of the claim is equal to or less than the amount to be determined by regulation.

(b) In the first instance, complaints against administrative acts issued by the bodies referred to in subparagraph (a) of this paragraph where the amount of the claim is higher than the amount of the claim is determined to be regulated.

c) From the rectification of errors in which they incur their own resolutions, in accordance with the provisions of Article 220 of this Law.

5. The regional and local economic and administrative courts and, where appropriate, the administrative and economic bodies of the Autonomous Communities and the Autonomous Community, will also be aware of the complaints against them. actions of individuals in tax matters liable to be liable for economic and administrative action, in the first or only instance, as the amount of the claim exceeds or does not exceed the amount to be determined, except for the provisions of the in the second subparagraph of Article 59 (1) (c) of Law 22/2009 on the System for the financing of the Autonomous Communities of the common system and cities with autonomy status.

In these cases, the competence of the regional and local economic and administrative courts and the economic and administrative organs of the Autonomous Communities and the Cities with the Statute of Autonomy will be determined by the tax domicile of the person or entity making the complaint. If the latter is outside Spain, the jurisdiction shall be the responsibility of the Central Economic and Administrative Court, whichever is the case.

6. Where the decision on the economic and administrative complaint is liable to be made to the Central Administrative Court, the complaint may be brought directly before the Court. In this case, the procedure shall correspond to the Secretariat of the Regional or Local Economic-Administrative Court or the economic-administrative body of the Autonomous Community or of the City with Statute of Autonomy, without prejudice to the actions additional processing to be carried out by the Central Economic and Administrative Court and unless the person concerned requests that the statement of evidence take place before the Central Administrative Economic Court, in which case the remain in this body.

7. In each Autonomous Community there will be a regional economic-administrative court. In each City with Autonomy Statute there will be a local economic-administrative court.

The scope of the regional and local economic and administrative courts will coincide with that of the respective Autonomous Community or City with Statute of Autonomy and its territorial competence to know of the claims The administrative and economic authorities shall be determined in accordance with the seat of the body which has given the act which is the subject of the complaint. In the regional economic and administrative courts, rooms with a territorial scope and the powers to be set in the tax rules may be set up. "

Forty-one. Article 230 is amended as follows:

" Article 230. Accumulation of economic-administrative claims.

1. Resources and economic-administrative claims will be accumulated for processing and resolution in the following cases:

(a) The interposed by the same person concerned with the same tribute, resulting from the same procedure.

(b) Interposed by several interested parties concerning the same tax, provided that they derive from the same file, raise the same questions and have to be resolved by the same economic-administrative body.

(c) Those that have been filed by several interested parties against the same administrative act or against the same tax performance of individuals.

(d) The action against a penalty if a claim against the tax liability of which it derives has been filed.

2. Outside the cases set out in the preceding number, the Court may, on its own initiative or at the request of a party, give rise to any complaints which it considers to be the subject of a unitary decision affecting the same or different taxes, provided there is a connection between them. In the case of different claimants and has not been applied for by themselves, they must be granted a period of 5 days in order to state what they consider appropriate in relation to the origin of the cumulation.

The accumulations referred to in this paragraph may become ineffective when the court considers the separate resolution of the claims to be appropriate.

3. Agreements on cumulation or for which an accumulation is left without effect shall be of a nature and shall not be used.

4. The cumulation shall be within the territorial scope of each Economic and Administrative Court or a sitting room, without in any event being able to alter the jurisdiction to resolve or the route of impeachment, except in the cases provided for in the paragraphs (a), (c) and (d) of paragraph 1 of this Article. In such cases, if the Central Economic and Administrative Court were competent to resolve one of the complaints which were the subject of cumulation, it would also be for the purposes of the cumulative claims; in other cases, the jurisdiction would be referred to in paragraphs (a) and (c) of paragraph 1, to the body responsible for hearing the complaint lodged first, and, in the case referred to in paragraph (d), to the body responsible for hearing the claim against the debt. tax. "

Forty-two. A new paragraph 7 is introduced in Article 233, renewing the current paragraph 7 and following, with the following wording:

" 7. In the cases of Article 68.9 of this Law, if the claim affects a tax liability which, in turn, has determined the recognition of a refund in favor of the tax obligation, the guarantees provided to obtain the suspension will guarantee also the amounts to be reintegrated as a result of the total or partial estimation of the claim. "

Forty-three. Article 234 is amended, which is worded as follows:

" Article 234. General rules.

1. Economic and administrative complaints shall be dealt with in a single or first instance with the resources provided by this Law.

2. Voluntary representation will be granted, without the need to provide one of the means laid down in Article 46.2 of this Law, where the representation would have been accepted by the Tax Administration in the procedure in which the the contested act was delivered.

3. The procedure shall be initiated on its own initiative subject to the time-limits laid down, which shall not be subject to any extension or shall specify the termination of the procedure.

4. All acts and decisions affecting the persons concerned or putting an end to an economic and administrative complaint shall be notified to those concerned, either by electronic means or at the address indicated or, failing that, by the agreement with Article 112 of this Law.

The notification will be made electronically for the interested parties, and in the terms that they regulate, in the cases in which, in accordance with Article 235.5 of this Law, the interposition of the claim with this path.

The notification must express whether or not the act or resolution is final on an economic and administrative basis and, where appropriate, the resources which it comes from, the body before which they should be submitted and the time limit for bringing them together. prevent interested parties from exercising any other remedies they consider relevant.

5. The economic and administrative procedure will be free. However, if the complaint or the appeal is dismissed or inadmissible and the economic and administrative body appreciates either fear or bad faith, the person may be required to be liable for such a fear or bad faith that the costs of the procedure, according to the criteria to be regulated.

The court order will be imposed in the resolution that is given, with an express mention of the reasons why the economic-administrative body has appreciated the concurrence of bad faith or fear, as well as the quantification of the same.

Where an ordinary raised appeal has been lodged, the effectiveness of the judgment in the court of first instance shall be conditional on the confirmation of that judgment in the judgment given in that appeal. ordinary.

6. The economic and administrative procedure shall be governed in accordance with the provisions laid down in this Chapter and in the provisions governing its development. "

Forty-four. Article 235 is amended, which is worded as follows:

" Article 235. Initiation.

1. The economic and administrative complaint in the sole or first instance shall be brought within one month from the day following that of the notification of the contested act, or from the day following that in which the performance was recorded. or omission of the withholding or entry into account, of the impact of the claim or of the replacement arising from the relations between the substitute and the taxpayer.

In cases of administrative silence, the complaint may be filed from the day following that in which they produce their effects. If, after the complaint has been lodged, and before its decision, the express decision is given, it shall be referred to the Court, after the person concerned has been notified.

In the notification, it shall be noted that the resolution expresses, according to its contents, considered to be impugned on an administrative economic basis, or will cause the termination of the procedure for non-procedural satisfaction that will be declared by the administrative economic body that is aware of the procedure.

In any event, the period of one month shall be granted, starting from the day following the notification, so that the person concerned may make the case before the Court. In those arguments, the person concerned may decide on the consequences referred to in the preceding paragraph. Failure to do so shall mean compliance with those consequences.

Dealing with complaints concerning the obligation to issue and deliver an invoice for employers and professionals, the time limit referred to in the first subparagraph shall start at one month after the date of the first subparagraph. formally required to comply with that obligation.

In the case of periodic maturity and collective notification debts, the time limit for the interposition shall be computed from the day following the end of the voluntary payment period.

2. The procedure must be initiated in writing, which may be limited to requesting the action or action against which it is claimed, the address for notifications and the court before which the claimant is claimed to be brought before the applicant. interpone. The claimant may also accompany the claims on which he is entitled.

In cases of claims relating to withholding, income to account, repercussions, obligation to issue and deliver invoice and to the relationships between the substitute and the taxpayer, the written statement must also identify the a person under appeal and his or her domicile and attaching all the records which are available to the claimant or to public records.

3. The letter of interposition shall be addressed to the administrative body which has delivered the action, which shall forward it to the competent court within one month, together with the file, in its electronic case, corresponding to the act, which may be to incorporate a report if deemed appropriate. In the case provided for in Article 229.6 of this Law, the document of interposition will be referred to the Administrative-Economic Tribunal to whom the complaint is dealt with.

However, where the statement of interposition includes allegations, the administrative body which issued the act may, in whole or in part, annul the contested act before the referral of the file to the court within the time limit. referred to in the preceding paragraph, provided that no replacement facility has been previously submitted. In this case, the new act handed down to the court shall be referred to the court.

If the administrative body has not sent the written complaint to the court, it will be sufficient for the complainant to submit to the court the sealed copy of the complaint so that the complaint can be dealt with. and resolve.

4. In the case of claims relating to withholding, revenue to account, impact, obligation to issue and deliver invoice and relations between the substitute and the taxpayer, the letter of interposition shall be addressed to the court competent for resolve the claim.

5. The complaint shall be made through the electronic seat of the body which has issued the act of claim when the claimants are obliged to receive the communications by electronic means and notifications. "

Forty-five. Article 236 (1) is amended, which is worded as follows:

" 1. The Court, once received and, where appropriate, completed the file, shall make it clear to the persons concerned that they have appeared in the complaint and have not made representations in the case or made them but with the express application for this procedure, for a period of one month in which they must submit written submissions with the appropriate evidence. The statement of the electronic file may be made by electronic, computer or telematic means and the allegations and evidence may be presented by these means. Those who are obliged to bring the complaint in an electronic form must present the arguments, evidence, and any other written form, by the same means. In the event of a technical deficiency attributable to the Tax Administration which makes it impossible to carry out the procedure in this way, the Court shall take the necessary measures to avoid prejudice to the person concerned, and may, among others, grant a new period, to extend the period previously granted or to allow it to be carried out by other means. "

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

" 3. The procedure for bringing forward questions before the Court of Justice of the European Union will be developed. Where the question referred for a preliminary ruling has not been requested by the persons concerned in the economic and administrative complaint or an administrative appeal, a period of 15 days shall be granted to the persons concerned before the request is made. to make claims in relation to the opportunity of such an approach only.

In any event, the Court before raising the question referred for a preliminary ruling will give the Tax Administration the author of the act for a period of 15 days to make representations.

When a question referred to the Court of Justice of the European Union has been referred to the Court of Justice in accordance with the above paragraphs, the economic and administrative procedure shall be suspended from its approach and until the resolution is received to resolve the question referred for a preliminary ruling. It will also suspend the course of those economic and administrative procedures for which the outcome of the question referred will need to be resolved. Such suspension shall be communicated to the persons concerned in the economic and administrative procedure and shall determine the suspension of the calculation of the limitation period for the rights referred to in Article 66 of this Law, which shall continue to be the resolution of the question referred will be received in the competent economic and administrative body. "

Forty-seven. Article 238 (2) is amended, which is worded as follows:

" 2. When the claimant's resignation or withdrawal, the expiration of the instance or the non-procedural satisfaction occurs, the court will give the reasons for the action. This agreement may be adopted through single-person bodies.

The action file agreement may be reviewed in accordance with the provisions of Article 241a of this Law. "

Forty-eight. Article 239 (3), (5) and (6) are amended and a new paragraph 7 is introduced, renuming the current paragraph 7 as 8, with the following redactions:

" 3. The judgment may be stowed, dismissed or inadmissible. The judgment may annul the contested act in whole or in part for reasons of substantive law or for formal defects.

When the resolution appreciates formal defects that have diminished the possibilities of defense of the claimant, it will result in the annulment of the act in the affected party and the retroaction of the actions will be ordered to the moment in which the formal defect occurred.

With the exception of the case referred to in the preceding paragraph, implementing acts, including the practice of settlements resulting from the pronouncements of the courts, shall not form part of the procedure in which they are the act is the subject of the challenge.

Except in the case of retroactive action, the acts resulting from the enforcement of the decision shall be notified within one month of the date of entry into the register of the body responsible for enforcement. No interest on late payment shall be required since the Administration has failed to comply with the deadline of one month. '

" 5. The decision to be taken shall be fully effective in respect of the persons concerned who have been notified of the existence of the complaint. The decisions of the Economic and Administrative Courts given in the complaints relating to the actions or omissions of the individuals, as referred to in Article 227.4 of this Law, once they have acquired firmness, will bind the Tax administration as regards the legal status of the facts taken into account in order to resolve, without prejudice to its powers of verification and investigation. To this end, these resolutions shall be communicated to the competent administration.

6. Where the decision of the Court imposing an obligation to issue an invoice is not complied with within the prescribed period of time, the claimant may, on behalf and on behalf of the claim, issue the invoice in which the operation is carried out, as to the following rules:

1.) The exercise of this power must be communicated in writing to the Economic and Administrative Tribunal that has known the respective procedure, indicating that the judgment has not been fulfilled and that the invoice will be issued corresponding. You must also inform the claim by any means that you are aware of your receipt, that you will exercise this right.

2. (a) The invoice in which the operation is documented shall be drawn up by the claimant, who shall be the addressee of the operation, including the consignor who has failed to fulfil that obligation.

3.) The claimant shall send a copy of the invoice to the claim, and the original of the invoice must remain in its possession. You must also send to the State Agency of the Tax Administration a copy of that invoice and of the document filed with the Economic and Administrative Tribunal in which you communicated the non-compliance with the judgment given.

7. In the execution of a decision which fully or partially considers the claim against the liquidation of a related tax liability to another tax obligation under Article 68.9 of this Law, the related obligation shall be regularised different from the one under appeal in which the Administration had applied the criteria or elements on which the liquidation of the tax obligation covered by the complaint was based.

If such regularisation results in the annulment of the liquidation of the related obligation other than the one under appeal and the practice of a new settlement which is in accordance with the Court's decision, the provisions of the in Article 26.5 of this Law. "

Forty-nine. Article 240 (1) is amended, which is worded as follows:

" 1. The duration of the proceedings in any of its instances shall be one year from the interposition of the complaint. After that period, the person concerned may understand the complaint to be dismissed for the purpose of bringing the action.

The court must expressly resolve in any case. The time limits for the interposition of the corresponding resources shall begin to be counted from the day following that of the notification of the express resolution. '

Fifty. Article 241 (3) is amended, which is worded as follows:

" 3. The interested parties, the Directors-General of the Ministry of Economy and Finance and the Directors of the Department of the State Administration of Tax Administration in matters of their competence, will be entitled to bring this action. as the equivalent or equivalent bodies of the Autonomous Communities and of the Cities with Statute of Autonomy in the field of their competence.

In the terms that are to be regulated, the application for suspension of the execution of the contested decision by the organs of the Administration may be accompanied to the letter of interposition. Such a request shall suspend the execution of the judgment under appeal in a cautious way as long as the Central Administrative Court decides whether or not the request for suspension comes from. The decision of the Court on the provenance of the suspension shall end the administrative route.

Such a suspension will be based on the existence of rational indications that the recovery of the debt that could ultimately become chargeable could be frustrated or severely hampered, and the guarantee contribution is not necessary. In the application for suspension, the concurrency of such situations must be sufficiently motivated.

The resolution on the request for suspension shall be notified by the Central Economic and Administrative Court to the appellant and to other interested parties in the proceedings.

The suspension, precautionary or definitive, will prevent the return of the amounts that would have been entered and the release of the guarantees that would have been constituted by the interested party in the economic-administrative claim in first instance to obtain the suspension of the contested act. Likewise, the acts of the collection procedure that have been issued to guarantee the payment of the tax liability will remain and remain effective.

By way of derogation from the foregoing paragraphs, where the execution of the contested decision is capable of determining the recognition of the right to a tax refund, the execution shall be carried out on the basis of the duty of any of the guarantees provided for in Article 224.2 of this Law. "

Fifty-one. A new Article 241 a is inserted, with the following wording:

" Article 241a. Action for annulment.

1. Against the decisions of the economic and administrative complaints, the persons referred to in Article 241.3 of this Law may bring an action for annulment within 15 days before the court which has issued the judgment which is challenges, exclusively in the following cases:

a) When the claim inadmissibility has been incorrectly declared.

(b) Where the allegations or evidence presented in the administrative economic route have been declared non-existent.

c) When the existence of complete and manifest incongruity of the resolution is alleged.

2. An action for annulment of the action file agreement referred to in Article 238 of this Law may also be brought.

3. This appeal may not be further deducted in respect of its resolution. The action for annulment shall not proceed with the resolution of the extraordinary review appeal.

4. The statement of interposition shall include the allegations and shall accompany the relevant evidence. The court will rule without further processing within one month, if it is dismissed otherwise.

5. The action for annulment shall suspend the period for the interposition of the ordinary appeal proceedings which, where appropriate, shall be against the contested decision, the calculation of which shall be initiated again on the day following that of the notification of the Judgment of the Court of First Instance of the Court of First Instance

the Court of First Instance

If the decision of the action for annulment is an estimate, the ordinary appeal, which, if appropriate, will be brought against the said resolution, the time limit for the application of the deadline to be entered on the day following that of the the notification of the estimate.

6. If the decision of the action for annulment is dismissed, the action brought after the decision of the action for annulment shall serve to challenge both the judgment and the judgment given by the economic and administrative court in question. action for annulment, which may be raised in that appeal both the questions relating to the grounds of the action for annulment and any other questions relating to the substance of the case and to the administrative act initially contested. '

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

" Article 241 ter. Resource against execution.

1. The implementing acts of the economic and administrative decisions shall be exactly the same as those of those decisions.

2. If the person concerned is unhappy with the acts dictated as a result of the implementation of an economic and administrative decision, he may submit this appeal.

3. It shall be competent to hear the appeal by the court of the Court which has issued the judgment which is being executed. The judgment given may set out the specific terms in which the judgment is to be given due to the failure.

4. The period of application of this appeal shall be one month from the day following that of the notification of the contested act.

5. The processing of this appeal will be carried out through the abbreviated procedure, except in the specific case where the economic and administrative decision has ordered the action to be taken, in which case it will be followed by the procedure. abbreviated or general to proceed according to the amount of the initial claim. The applicable procedure shall determine the period within which the appeal is to be resolved.

6. In no case shall the suspension of the contested act be accepted where no new questions are raised in respect of the economic and administrative resolution being implemented.

7. The replacement resource interposition with character prior to the execution resource will not fit.

8. The Court shall declare that the action against enforcement is inadmissible in respect of matters which are raised on matters already decided by the decision which is being implemented on matters which could have been raised in the complaint. resolution is executed or when any of the assumptions referred to in Article 239.4 of this Law are met. "

Fifty-three. Article 242 (1) and (3) are amended as follows:

" 1. Decisions taken by the regional and local economic and administrative courts and by the economic and administrative bodies of the Autonomous Communities and the Cities with the Statute of Autonomy which are not susceptible to the use of the The Court of Justice of the European Communities, the Court of Justice and the Court of Justice of the European Communities, of the Court of Justice of the European Communities, of the Court of Justice unification of the criteria, by the Directors-General of the Ministry of Economy and Finance and by the Directors of the Department of the State Administration of Taxation and by the equivalent or equivalent bodies of the Autonomous Communities and of the Cities with Statute of Autonomy in respect of the matters of their jurisdiction, when (a) they consider that such decisions are seriously harmful and wrong, or when they apply criteria other than those contained in decisions of other Economic and Administrative Courts of the State or the economic and administrative bodies of the Communities; Autonomous and Cities with Autonomy Statute.

When the regional or local economic and administrative courts or the economic and administrative bodies of the Autonomous Communities and the Cities with the Statute of Autonomy dictate resolutions adopting a different criterion (a) the following shall be expressly stated in the resolutions. '

" 3. The decision shall be taken within three months and shall respect the particular legal status arising from the judgment under appeal, laying down the applicable doctrine. '

Fifty-four. Article 244 (6) is amended, which is worded as follows:

" 6. The resolution of the extraordinary review appeal shall be issued within six months. After that period has not been notified, the person concerned may understand the appeal. '

Fifty-five. The title of Section 3 of Chapter IV of Title V, which is renamed:

, is amended:

"Short Procedure".

Fifty-six. Article 245 is amended, which is worded as follows:

" Article 245. Scope of application.

1. Economic and administrative complaints shall be dealt with in accordance with the procedure laid down in this Section where they are of a lower level than is determined by regulation.

2. The economic and administrative complaints dealt with by this procedure will be resolved in a single instance by the economic and administrative courts. To resolve, the economic and administrative courts will be able to act in a single way.

3. The abbreviated procedure shall be governed by the provisions of this section, by the regulatory rules that are laid down in its development and, by default of express rule, by the provisions of this chapter. "

Fifty-seven. Article 246 is amended, which is worded as follows:

" Article 246. Initiation.

1. The complaint shall be initiated by writing which shall include the following content:

(a) Identification of the claimant and of the act or action against which the address is claimed, the address for notification and the court before which it is lodged.

In cases of claims relating to withholding, income to account, repercussions, obligation to issue and to deliver invoice or relationships between the substitute and the taxpayer, the document must also identify the person turned on and your home.

b) Allegations that, if any, are formulated.

If the complainant requires the file to make his claims, he must appear before the body which issued the contested act during the period of the complaint's interposition, in order to be made manifest, will record in the case.

A copy of the contested act shall be attached to the written interposition, as shall the evidence deemed relevant.

2. The complaint shall be addressed to the body referred to in Article 235 (3) and (5) of this Law, and the provisions of those paragraphs shall apply. "

Fifty-eight. Article 247 is amended, which is worded as follows:

" Article 247. Processing and resolution.

1. The economic and administrative body may issue a resolution, even before receiving the file, provided that all the information necessary to resolve the documentation is provided by the complainant.

2. The maximum period for notifying the decision shall be six months from the position of the complaint. After that period has elapsed without the express decision being notified, the person concerned may consider the complaint to be dismissed for the purpose of bringing the action.

The economic and administrative body must in any case be expressly resolved. The time limit for the interposition of the action to be taken shall start from the day following the notification of the express resolution.

3. After the period referred to in the preceding paragraph from the position of the complaint without any express resolution and provided that the suspension of the claim has been agreed, the interest for late payment shall cease to be due. terms provided for in Article 26 (4) of this Law. "

Fifty-nine. A new Title VI is introduced, with the following wording:

" TITLE VI

Actions and procedures for the application of taxes in cases of crime against public finances

Article 250. Practice of settlements in the event of evidence of crimes against the Public Finance.

1. Where the Tax Administration appreciates evidence of a crime against the Public Finance, the processing of the procedure shall be continued in accordance with the general rules that are applicable, without prejudice to the fact that the fault is passed on to the public. competent jurisdiction or the file is referred to the Prosecutor's Office, and subject to the rules laid down in this Title.

Except in the cases referred to in the following Article, it shall proceed to the settlement of the elements of the tax obligation which are the subject of verification, separating those who are linked into settlements. with the possible crime against the Public Finance and those who are not connected with the possible crime against the Public Finance.

2. The liquidation that is made in its case, referring to those elements of the tax obligation that are linked to the possible crime against the Public Finance, will be in accordance with the provisions of this Title.

In the cases referred to in this paragraph, the Administration shall refrain from initiating or, where appropriate, continuing, the sanctioning procedure corresponding to the same facts. If a sanctioning procedure has been initiated, if it has not been concluded before, that conclusion shall in any event be understood to be produced at the time when the fault is passed on to the competent jurisdiction or referred to. file to the Prosecutor's Office, without prejudice to the possibility of initiating a new sanctioning procedure in the cases referred to in the last subparagraph of this paragraph.

The conviction of the judicial authority will prevent the imposition of administrative punishment for the same facts.

If the existence of a crime has not been appreciated, the Tax Administration will initiate, where appropriate, the administrative sanctioning procedure according to the facts that the courts would have considered to be proven.

3. The liquidation that is made in relation to tax concepts that are not linked to the possible crime against the Public Finance will be adjusted in its processing to the ordinary procedure that corresponds according to the provisions of the Chapter IV of Title III of this Law and shall be subject to the review regime established in its Title V.

Article 251. Exceptions to the practice of settlements in the event of evidence of crime against the Public Finance.

1. Where the Tax Administration appreciates evidence of a crime against the Public Finance, it shall pass the matter of fault to the competent jurisdiction or forward the file to the Prosecutor's Office, refraining from practicing the liquidation referred to in the Article 250.2 of this Law, in the following cases:

(a) Where the processing of the administrative settlement may result in the limitation of the offence in accordance with the time limits laid down in Article 131 of the Criminal Code.

(b) Where as a result of the investigation or verification, the amount of the settlement could not be accurately determined or could not have been attributed to a particular tax liability.

(c) When the administrative settlement could damage the investigation or the fraud in any way.

In the cases mentioned above, together with the complaint or complaint filed by the Tax Administration, the reasoned agreement will also be moved to justify the concurrence of any of the circumstances determining the administrative decision not to proceed to be wound up.

In these cases, no hearing or arguments will be granted to the tax obligation.

2. In the cases referred to in the preceding paragraph, the Administration shall refrain from initiating or, where appropriate, continuing the administrative procedure, which shall be suspended while the judicial authority does not give final judgment, overment or the file of the proceedings or the return of the file by the Prosecutor's Office.

However, in the event that a sanctioning procedure has been initiated, it shall in any event be deemed to have been concluded at the time when the fault is passed to the competent jurisdiction or the file is referred to. Fiscal Ministry. All this, without prejudice to the possibility of initiating a new sanctioning procedure if the offence is ultimately not assessed and in accordance with the facts which, if appropriate, the courts would have considered to be proven.

The pass of both the fault or the referral of the file will interrupt the limitation periods of the right to determine the tax liability and to impose the sanction, according to the provisions of Articles 68.1 and 189.3 of this Law.

The conviction of the judicial authority will prevent the imposition of administrative punishment for the same facts.

The actions of the verification and investigation procedure carried out during the period of suspension in respect of the events reported shall be non-existent.

3. In the above cases, if the existence of a crime has not been appreciated, the Tax Administration shall initiate or continue its proceedings in accordance with the facts which the courts would have considered to be proven in the period not until the conclusion of the period referred to in Article 150.1 of this Law or within the period of 6 months if the latter is higher, to be computed from the receipt of the judicial decision or the file returned by the Prosecutor's Office competent authority to continue the procedure.

The computation of the limitation periods shall be initiated again from the entry of the judgment in the register of the competent Tax Administration.

Article 252. Voluntary regularisation.

The Tax Administration will not pass the blame either to the competent jurisdiction or send the file to the Prosecutor's Office unless it is stated that the tax liability has not regularised its tax situation through the full recognition and payment of the tax liability before the commencement of the verification or investigation measures for the determination of the tax liability which is the subject of the regularisation or, in the case of such a claim, had been notified to it actions would not have taken place before the Prosecutor's Office, the State Advocate or the procedural representative of the autonomous, foral or local administration in question, interpose a complaint or complaint against that directed, or before the Prosecutor's Office or the Judge of Instruction carries out actions to enable him to formal knowledge of the initiation of proceedings.

The tax liability is understood to be integrated by the elements referred to in Article 58 of this Law, and the tax obligation must be applied to the self-settlement and the simultaneous entry of both the quota and the interest of the the delay and the surcharges that are legally due to the date of entry. However, where the taxes on a voluntary basis are not required by the self-settlement procedure, the tax liability must submit the corresponding declaration, proceeding to the income of the entire tax liability. settled by the Administration within the time limit for payment established in the tax law.

The provisions of this article will also be applicable when the regularization has occurred once the administration's right to determine the tax liability has been prescribed.

To determine the existence of the complete recognition and payment referred to in the first paragraph of this article, the Tax Administration may develop the verification or investigation actions that result The law of the Member State concerned, even if the same applies to periods and tax concepts in respect of which the prescription provided for in Article 66,a) of this Law had occurred.

Article 253. Processing of the inspection procedure in case of liquidation.

1. When the Tax Administration appreciates evidence of crime against the Public Finance and the circumstances that prevent it from being wound up in accordance with Article 251.1 of this Law are not present, a settlement proposal will be formalized. linked to crime, in which the facts and grounds of law on which the offence is based will be expressed.

This proposal will be notified to the tax obligation by granting the hearing procedure to allow it to take up what is appropriate to its right within 15 calendar days, counted from the date of the notification of the proposal.

In no case shall the procedural defects in which it has been incurred during the administrative processing, produce the effects of completely or partially extinguishing the tax obligation related to crime and the intended in points (a) and (b) of Article 150.6 of this Law in relation to the actions carried out by the tax authorities in order to settle the tax liability, without prejudice to those which may arise in the event of return of the file by the Prosecutor's Office or in case of a firm judicial decision force the adjustment provided for in Article 257.2 (c) of this Law for not appreciating the existence of a crime against the Public Finance.

After the period laid down for the procedure for hearing and examining the arguments put forward, the competent body shall issue an administrative clearance, with the prior or simultaneous authorization of the body of the Tax administration competent to file the complaint or complaint, when it considers that the regularisation from the law shows the existence of a possible crime against the Public Finance.

Once the administrative settlement has been issued, the Tax Administration will pass the blame either to the competent jurisdiction or forward the file to the Prosecutor's Office and the verification procedure will end, with respect to the elements of the tax liability regularised by that settlement, with the notification of the tax liability of the same, in which it shall be noted that the voluntary period of entry shall only begin to be taken into account once it is notified of the admission to the proceedings of the complaint or the corresponding complaint, in the established in Article 255 of this Law.

The pass of both the fault or the referral of the file will interrupt the limitation periods of the right to determine the tax liability and to impose the sanction, according to the provisions of Articles 68.1 and 189.3 of this Law.

2. The inadmissibility of the complaint or complaint shall determine the retroactive effect of the inspection measures at the time before the date on which the proposal for the liquidation of the offence was issued, in that case the formalisation of the act which corresponds, which will be processed in accordance with the provisions of this Law and its implementing regulations.

The completion of the inspection activities shall follow the provisions of Subsection 3 of Section 2 of Chapter IV of Title III.

The procedure must be completed in the period from the moment to which the proceedings are rolled back to the conclusion of the period referred to in Article 150 (1) of this Law or in six months, if this last out. The time limit shall be calculated from the receipt of the judgment or file returned by the Prosecutor's Office by the competent body which is required to continue the proceedings.

Interest on late payment will be required for the new settlement to terminate the proceedings. The date of commencement of the calculation of the interest for late payment shall be the same as, in accordance with Article 26 (2), the cancelled settlement and the interest shall be due until the time when the decision is taken. new settlement.

In these cases, the computation of the limitation periods for the right to determine the debt and the imposition of the penalty in accordance with the provisions of Article 68.7 of this Law shall be initiated.

3. In cases where, for the same purposes as tax and period, it is possible to distinguish elements in which the conduct of a criminal offence against the public finances, together with other elements and amounts, can be determined regularise in respect of which this intentional conduct is not appreciated, two liquidations shall be carried out separately.

For the purposes of quantification of both settlements, a settlement proposal linked to the offence and an inspection report shall be formalised, in accordance with the following rules:

(a) The proposed settlement of the offence shall comprise the elements which have been the subject of a declaration, if any, to which all the elements in which it is assessed shall be added, and the adjustments to be made to the duty to which he may be entitled, as well as the items to be compensated or deducted at the base or in the quota which corresponds to him in addition. If the submitted declaration has determined a fee to be entered, it shall be deducted for the calculation of this settlement proposal.

(b) The settlement proposal contained in the minutes shall comprise all the evidence, irrespective of whether or not they are linked to the possible offence, and the amount resulting from the proposal shall be deducted settlement referred to in the preceding paragraph.

However, the tax authority may opt for the application of a system of calculation of both quotas based on the proportional application of the items to be offset or deducted at the base or in the quota, in terms of determine regulentarily. This option shall be communicated to the Administration within the period of post-notification claims of the settlement proposal related to the offence.

Article 254. Impeachment of the liquidations.

1. In the face of the administrative clearance given in accordance with Article 250.2 of this Law, no action or complaint shall be taken on the administrative basis, without prejudice to the adjustment which may be made in accordance with the provisions of this Law. criminal proceedings, in accordance with the provisions of Article 305 of the Penal Code and in the 257 of this Law, corresponding to the criminal court to determine in sentence the defrauded quota linked to the crimes against the Public Finance that would have been liquidated pursuant to Article 305 (5) of the Criminal Code and Title VI of this Law.

In no case shall the procedural defects in which it has been incurred during the administrative processing, produce the effects of completely or partially extinguishing the tax obligation related to crime and the intended in points (a) and (b) of Article 150.6 of this Law in relation to the actions carried out by the Tax Administration in order to settle the tax liability.

2. In the face of the liquidation resulting from the regularisation of the elements and amounts that are not linked to the possible crime, it will bring the resources and claims provided for in Title V of this Law.

Article 255. Collection of the debt settled in case of evidence of crime against the Public Finance.

In the cases referred to in Article 250.2 of this Law, the existence of the criminal procedure for crimes against the Public Finance will not paralyse the administrative actions directed at the collection of the tax liability. settled, unless the Judge has agreed to suspend the enforcement proceedings.

The administrative actions addressed to the recovery referred to in the preceding paragraph shall be governed by the general rules laid down in Chapter V of Title III of this Law, except for the specialties established in the Title.

Once the complaint or complaint for crime against the Public Finance has been admitted, the Tax Administration will proceed to notify the tax obligation of the beginning of the voluntary payment period, requiring that make the income of the tax liability settled within the time limits referred to in Article 62.2 of this Law.

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

In the light of the acts of the collection procedure developed for the collection of the tax liability settled in accordance with the provisions of Article 250.2 of this Law, only the reasons provided for in this Law will be applicable. Articles 167.3, 170.3 and 172.1 second paragraph of this Law and its review shall be carried out in accordance with the provisions of Title V of this Law.

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

1. The settlement issued by the Tax Administration in the cases referred to in Article 250.2 of this Law shall be in accordance with what is finally determined in the criminal proceedings in relation to the existence and the amount of the Fraud.

2. The adjustment will be done as follows:

(a) If the criminal proceedings are handed down for a crime against the Public Finance and in that process a defrauded quota identical to the one that is settled will be determined, it will not be necessary to amend the settlement, without prejudice to the settlement of the interest on late payment and surcharges that correspond.

If the amount defrauded to be determined in the criminal proceedings differs, in more or less, from that fixed in administrative way, the settlement issued under Article 250.2 of this Law must be amended. In this case, the initial act, which shall be rectified in accordance with the content of the judgment to be adjusted to the amount laid down in the criminal proceedings as a defrauded quota, shall be rectified.

Such modification, practiced by the Tax Administration under the provisions of the preceding paragraph, shall not affect the validity of the collected actions carried out in respect of the amount confirmed in the process penalty.

The amendment agreement shall be forwarded to the Court of jurisdiction for enforcement, to the obligation of payment and to the other parties to the criminal proceedings.

If the amount defrauded to be determined in the criminal proceedings is lower than that fixed on the administrative basis, the general rules established for the effect in the tax law in relation to the returns on revenue and reimbursement of the cost of guarantees.

b) If the existence of a crime is not finally assessed in the criminal proceedings because of the absence of the tax obligation, the administrative liquidation will be annulled, the general rules established to the effect in the tax rules in relation to returns on income and reimbursement of the cost of guarantees.

(c) If, in the criminal proceedings, a firm decision is made, no crime is assessed for reason other than the absence of the tax obligation, the feedback from the inspecting actions will proceed to the previous moment in which the (a) the proposal for a liquidation linked to a crime provided for in Article 253.1 of this Law, taking into account the facts which the court would have considered to have been proven, proceeding with the formalisation of the minutes, which will be dealt with in accordance with the established in this Law and its development regulations.

The termination of the inspection actions shall follow the provisions of Subsection 3 of Section 2. of Chapter IV of Title III of this Law.

The procedure must be completed in the period from the moment to which the proceedings are rolled back to the conclusion of the period referred to in Article 150 (1) of this Law or in six months, if this last out. The time limit shall be calculated from the receipt of the file by the body responsible for the resumption of the proceedings.

Interest on late payment will be required for the new settlement to terminate the proceedings. The date of commencement of the calculation of the interest for late payment shall be the same as, in accordance with Article 26 (2), the cancelled settlement and the interest shall be due until the time when the decision is taken. new settlement.

This settlement will be subject to the review regime and own resources of any tax settlement governed by Title V of this Law, but the facts considered as proven in the judgment will not be contested.

In these cases, the calculation of the limitation period for the right to determine the debt and the imposition of the penalty in accordance with the provisions of Article 68.7 of this Law shall be initiated.

Article 258. Responsible.

1. They shall be jointly and severally liable for the tax liability settled in accordance with Article 250.2 of this Law who have been the cause or have been actively involved in the performance of the acts giving rise to such liquidation and are charged in the criminal proceedings initiated for the offence reported or have been convicted as a result of the aforementioned process.

The data, evidence or circumstances that have been obtained or obtained in the winding-up proceedings and which are to be taken into account in the procedure to require the liability set out in this Article shall be formally to be incorporated into it before the motion for a resolution.

2. In relation to the settlements referred to in Article 250.2 of this Law, the liability assumptions under Article 42.2 of this Law will also apply.

3. In the case of an appeal or complaint against the agreement declaring the liability referred to in paragraph 1 above, the overall scope of the said liability may be contested only.

4. If, in the criminal proceedings, the dismissal or absolution is agreed with respect to any of the persons responsible referred to in paragraph 1, the declaration of responsibility shall be annulled, the general rules laid down in the tax rules in relation to returns and reimbursement of the cost of guarantees.

5. Without prejudice to the provisions of Article 68.8 of this Law, in the cases of liability referred to in paragraph 1, the limitation period for a tax liability shall be interrupted, and that effect shall be extended to all other parties, including those responsible.

6. The jurisdiction to issue the liability declaration agreements in the cases referred to in paragraphs 1 and 2 shall be the responsibility of the collecting body.

7. The period of the procedure for the declaration of liability shall be deemed to be suspended during the period of time from the filing of the complaint or complaint to the Prosecutor's Office or the judicial body until the formal indictment of the (s).

The precautionary measures taken during the processing of the procedure for the declaration of liability provided for in this article will apply to them as provided for in Article 81.6.e of this Law.

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

1. The application of the provisions of this Title VI in respect of taxes which make up the customs debt provided for in the rules of the European Union shall be carried out with the specialities described in the following paragraphs of this Title. Article.

2. The Tax Administration shall only refrain from the liquidation referred to in Article 250.2 of this Law in the cases referred to in paragraphs (b) and (c) of Article 251.1 of this Law.

3. Where the fault is passed to the competent jurisdiction or the file is referred to the Prosecutor's Office, the time limit for the settlement and notification of the customs debt to the debtor shall be governed by the following rules:

(a) Where the customs debt is settled as provided for in paragraph 2 of this Article, the customs debt shall be applied and notified within the period of 5 or 10 years provided for in the limitation of the crime against the European Union's finances, which have been taken into account since the debt was incurred.

(b) Where, as provided for in paragraph 2 of this Article, the clearance of the customs debt is not possible or the liquidation must be in accordance with the amount laid down in the criminal proceedings, the time limit for the application of the the settlement and the reporting of the debt to the debtor shall be three years and shall be computed from the moment the judicial authority initiates the cause without secrecy for the parties to the debtor or, where appropriate, from the time the decision is reached. judicial to terminate the criminal procedure.

4. The provisions of Articles 251 and 253 of this Law in relation to the interruption of periods or procedures shall not apply in the cases referred to in paragraph 3.b) of this Article.

5. In the handling of the inspection procedure where the clearance referred to in Article 250.2 of this Law is required, the application of Article 253 shall be carried out in accordance with the following rules:

(a) Where the processing of the administrative settlement may result in the limitation of the offence within the time limits laid down in Article 131 of the Criminal Code, the referral of the fault to the competent jurisdiction or from the file to the Prosecutor's Office may be carried out prior to the practice of administrative liquidation.

(b) In cases where the Tax Administration has refrained from settlement in accordance with Article 251 (1) (c) of this Law, the processing of the administrative procedure shall be resumed at the time when the judicial authority initiates the cause without secrecy for the parties.

(c) The voluntary period for the entry of the winding-up which is to be taken into account on the basis of its notification and shall be made within the time limits laid down in the European Union legislation. The tax liability may request the suspension of the execution of the liquidation until the admission of the complaint or complaint, providing a guarantee or requesting total or partial waiver of the claim where it justifies the impossibility of providing it and that the execution could cause damage of difficult or impossible repair.

(d) In the circumstances of Article 253.2 of this Law, the inadmissibility of the complaint or complaint shall not imply the annulment of the administrative liquidation. The Tax Administration shall grant a hearing, in which the person concerned may request the consideration of those matters affected by the limitations provided for in Article 253 (1) of this Law. In the light of the allegations, the Tax Administration shall give a decision without delay to the clearance of the customs debt which has been carried out or to rectify it where appropriate, in keeping with the recovery acts previously carried out, without prejudice to their case, to adapt the amounts of the obstacles and embargoes made. The revision of that resolution shall be governed by the provisions of Title V of this Law.

6. In the cases referred to in Article 257.2.c of this Law, the provisions of paragraph 5.d) of this Article shall apply. '

Sixty. A new Title VII is introduced, with the following wording:

" TITLE VII

Recovery of State aid that affects the tax scope

CHAPTER I

General provisions

Article 260. General provisions.

1. It is for the Tax Administration to carry out the necessary actions for the implementation of decisions to recover State aid that affect the tax area.

2. It is considered to be the application of taxes to the exercise of the administrative activities necessary for the implementation of decisions to recover State aid which affect the tax area, as well as the actions of those required in the exercise of their rights or in compliance with their tax obligations arising from such decisions.

3. In addition to the cases referred to in the preceding paragraphs of this Article, the provisions of this Title shall apply in any event where, in compliance with European Union law, it is appropriate to require the reimbursement of amounts received in respect of State aid affecting the tax area.

Article 261. Procedures for implementing State aid recovery decisions.

1. These are the following State aid recovery decision execution procedures:

(a) Recovery procedure in cases of regularisation of the elements of the tax obligation affected by the decision.

b) Recovery procedure in other assumptions.

2. The implementation of State aid recovery decisions may also be carried out by means of the inspection procedure laid down in Section 2. of Chapter IV of Title III where the scope of the procedure exceeds the Article 265.1 of this Law.

In such cases, it will proceed to the settlement of the elements of the tax obligation which is the subject of verification, separating those to whom the decision refers and those that are not related to the tax. same.

Article 262. Prescription.

1. It shall prescribe at 10 years the right of the Administration to determine and require the payment of the tax liability which, where appropriate, results from the execution of the recovery decision.

2. The limitation period shall start from the day following that in which the application of the State aid in compliance with the tax obligation subject to regularisation would have had legal effects in accordance with the rules tax.

3. The limitation period is interrupted:

(a) For any action by the Commission or the Tax Administration at the request of the Commission which is related to State aid.

b) By any action of the Tax Administration, carried out with formal knowledge of the tax obligation, leading to the recognition, regularization, verification, inspection, insurance and settlement of the debt the tax resulting from those elements affected by the recovery decision, or the requirement for payment.

(c) For any performance of the tax obligation leading to the settlement or payment of the tax liability or the interposition of the resources from the tax liability.

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

Article 263. Effects of the recovery decision execution.

1. Where there is a decision or a prior liquidation by the Tax Administration in relation to the tax liability affected by the decision to recover the State aid, the implementation of that decision shall determine the modification of the resolution or settlement, even if it is firm.

2. Interest on late payment shall be governed by the provisions of the rules of the European Union.

Article 264. Resources against the act of enforcement.

The settlement or settlement arising from the execution of the recovery decision shall be subject to a replacement and, where appropriate, an economic and administrative complaint, as provided for in this Law.

If the settlement or settlement is subject to review in accordance with the above paragraph, the suspension of the execution of the administrative acts shall be admissible only through the provision of a guarantee consisting of a deposit of money in the General Deposit Box.

CHAPTER II

Recovery procedure in cases of regularisation of the elements of the tax obligation affected by the recovery decision

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

1. In the recovery procedure in cases of regularisation of the elements of the tax obligation affected by the decision, the tax administration will be limited to the verification of those elements of the obligation to which it is refers to that decision.

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

(a) Review of the data entered by the tax authorities in their declarations and the supporting documents presented or required for this purpose.

b) Review of the data and background held by the Tax Administration.

(c) Review of the records and other documents required by the tax law and any other book, record or document of an official nature, including commercial accounting, as well as the examination of invoices or documents serving as supporting documents for the operations included in those books, records or documents.

d) Information requirements for third parties.

3. The proceedings of the procedure may be performed outside the offices of the Tax Administration, to which effect the rules contained in Articles 142.2 and 151 of this Law will apply.

4. The examination of the documents and the actions referred to in the preceding paragraphs shall be construed as having the sole effect of determining the origin of the recovery of the State aid, without preventing or limiting the further verification of the the same facts or documents.

Article 266. Start.

1. The procedure for recovery in cases of regularisation of the elements of the tax liability affected by the decision shall be initiated on its own initiative by agreement of the competent body, which shall be determined in the rules of specific organisation of the the Tax Administration.

2. The commencement of proceedings shall be notified to the tax authorities by means of communication which must express the nature and scope of the proceedings and shall inform them of their rights and obligations in the course of such proceedings. actions.

When the data held by the Tax Administration is sufficient to formulate the settlement proposal, the procedure may be initiated by the notification of such a proposal.

Article 267. Processing.

1. The actions of the recovery procedure in cases of regularisation of the elements of the tax liability affected by the decision shall be documented in the communications and proceedings referred to in Article 99 (7). of this Law.

2. The tax authorities must pay attention to the Tax Administration and give them due collaboration in the development of their functions.

The required tax that would have been required must be in place, day and time indicated for the practice of the actions, and must provide or have at the disposal of the Administration the documentation and other elements requested.

3. Prior to the practice of the provisional settlement, the Tax Administration shall inform the tax obligation of the settlement proposal so that, within 10 days, the tax authority shall keep whatever is appropriate to its right.

Article 268. Termination.

1. The recovery procedure in cases of regularisation of the elements of the tax liability affected by the decision shall be terminated in any of the following ways:

(a) By express resolution of the Tax Administration, which shall include at least the following content:

1. The elements of the tax obligation affected by the recovery decision and the temporary scope of the actions.

2. The relationship of facts and fundamentals of law that motivate the resolution.

3. Provisional settlement or, where appropriate, an express expression that the tax situation does not need to be regularised as a result of the recovery decision.

b) By the start of an inspector procedure that includes the object of the recovery procedure.

2. Failure to comply with the duration of the procedure laid down in Article 104 of this Law shall not determine the expiry of the procedure, which shall continue until its termination. In this case, the limitation period shall not be considered to be interrupted as a result of the administrative action taken during that period.

In these cases, the limitation period shall be interrupted by the performance of actions with formal knowledge of the person concerned after the end of the period referred to in the preceding paragraph.

3. Where a judicial decision finds formal defects and orders the retroactive effect of the administrative action, they must be completed in the period from the date on which the proceedings are brought back to the end of the period referred to in Article 1 (1). referred to in Article 104 of this Law or within three months, if the latter is higher. The time limit shall be calculated from the receipt of the file by the body responsible for the resumption of the State aid recovery procedure.

CHAPTER III

Recovery procedure in other assumptions

Article 269. Recovery procedure in other assumptions.

1. Where the implementation of the recovery decision does not involve the regularisation of a tax obligation, the procedure to be followed shall be as laid down in this Chapter.

2. For the implementation of the recovery decision, the competent body shall have the powers granted to the Tax Administration in Article 162 of this Law, with the requirements established therein.

Article 270. Start.

The recovery procedure will be started on its own.

The initiation of proceedings must be notified to the tax authorities by means of communication which must express the nature of the proceedings and inform them of their rights and obligations in the course of those proceedings.

The notice of initiation shall contain the motion for a resolution, with a period of 10 days being granted to the tax obligor to ensure that it is appropriate to its right.

Article 271. Termination.

1. The recovery procedure shall be terminated by an express decision of the Tax Administration, which shall be notified within four months of the date of notification of the tax at the beginning of the procedure, unless the Recovery decision sets a different time limit, the provisions of Article 268.2 of this Law being applicable.

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

(a) Agreement amending, within the meaning of the recovery decision, the decision previously given by the Administration or, where appropriate, an express manifestation that no change is necessary as a result of the recovery decision.

b) Relationship of facts and principles of law that motivate the resolution.

(c) Liquidation in the event that the execution of the recovery decision determines the requirement for tax liability, in particular from the accrual of interest on late payment in accordance with Article 263.2 of this Law.

3. Where a judicial decision finds formal defects and orders the retroactive effect of the administrative action, they must be completed in the period from the date on which the proceedings are brought back to the end of the period referred to in Article 1 (1). referred to in paragraph 1, or within two months, if the latter is higher. The time limit shall be calculated from the receipt of the file by the body responsible for the resumption of the State aid recovery procedure. '

Sixty-one. Paragraph 4 of the sixth additional provision is amended, which is worded as follows:

" 4. The publication of the revocation of the tax identification number assigned in the "Official State Gazette" shall determine the loss of validity for the purposes of identifying such number in the tax area.

In addition, the previous publication shall determine that credit institutions do not carry out any charges or credits in the bank accounts or deposits in which the holders of such revoked numbers are entitled or entitled to be entitled to such a charge. That number is reenabled or a new tax identification number is assigned.

When the revocation relates to an entity, the prior publication shall also determine that the public record in which it is registered, depending on the type of entity concerned, proceeds to extend on the open sheet to the institution. the entity to which the revocation is affected by a marginal note stating that no registration may be carried out in the future, unless that number is re-established or a new tax identification number is assigned.

The provisions of this paragraph will not prevent the Tax Administration from demanding compliance with pending tax obligations. However, the admission of the self-financing, declarations, communications or writings on which a number of tax identification is recorded shall be conditional, in accordance with the rules laid down in law, to the rehabilitation of the cited number of tax identification or, where applicable, the procurement of a new number. '

Sixty-two. The additional tenth provision, which is worded as follows:

" Additional Disposition 10th. Levy of civil liability and fine for crime against Public Finance.

1. In the case of criminal proceedings against the Public Finance Ministry, civil liability, which shall include the amount of the tax liability that the Tax Administration has not cleared by prescription or other legal cause in the terms provided for in the This Act, including its interest on late payment, together with the penalty of fine, will be required by the administrative procedure for the award.

2. Once the judgment is signed, the judge or tribunal to which the execution is responsible shall send testimony to the bodies of the Tax Administration, ordering the charge to be made. In the same way, the judge or tribunal shall have agreed to the provisional execution of a judgment under appeal.

3. Where the division of payment of the civil liability or the fine pursuant to Article 125 of the Penal Code has been agreed, the judge or tribunal shall inform the Tax Administration. In this case, the award procedure will start if the terms of the fractionation are violated.

4. The Tax Administration shall inform the judge or court of judgment, for the purposes of Article 1173 of the Spanish Constitution, of the processing and, where appropriate, of the incidents relating to the execution entrusted to it. "

Sixty-three. A new 20th additional provision is introduced, with the following wording:

" Additional Disposition 20th. Taxes on the customs debt.

1. As referred to in Article 7.1, the provisions of this Law shall apply in respect of taxes which make up the customs debt provided for in the rules of the European Union, as long as they do not object to it. In particular, the following paragraphs shall apply:

(a) Liquidations of the customs debt, whatever the procedure for applying the duties in which they were paid, shall be provisional in the absence of the maximum period laid down in the European Union rules for the notification of the tax obligation. The provisional nature of such liquidations shall in no case prevent the subsequent regularisation of the tax obligation when the conditions laid down in the European Union legislation are met.

(b) In the procedures for applying the taxes, the effects of non-compliance with the maximum time limit for the adoption of resolution and non-resolution shall be those laid down in the European Union legislation. If the effect of the administrative silence is not foreseen in it, the administrative silence shall be deemed to be negative. In addition, the procedure shall not be declared to be valid unless the maximum period laid down in the European Union's rules for notifying the debt is passed on.

(c) The verification of the values referred to in Subsection 4. of Section 2. of Chapter III of Title III of this Law shall not apply in the case of the determination of the customs value, resulting from the application of the provisions of the rules of the European Union.

2. The review of the acts of application of the taxes integrating the customs debt, in cases where the rules of the European Union reserve to the Commission the issue of a favourable decision in relation to the non-contraction a posteriori, the remission or repayment of the customs debt shall be made with the specialities described in the following paragraphs:

(a) Where the act of application of the taxes has been submitted to a Commission Decision, the competent national review body, from the time it becomes aware of that fact, shall suspend the procedure. review until the decision of the Commission has been taken and the decision has been taken on a firm basis.

(b) Where the act of application of the taxes is linked to a decision adopted by the Commission, the review may not extend to the content of that Decision.

(c) Where the act of application of the taxes has been issued without subjecting the possible non-contraction, remission or repayment of the customs debt to the Commission's decision and the review body considers, in accordance with the provisions of the rules of the European Union, which shall be subject to such submission, shall suspend the procedure and shall require the Tax Administration to submit the matter to the Commission.

(d) The above is without prejudice to the right of the persons concerned to take action against the decisions of the Commission vis-à-vis the competent institutions of the European Union and the an approach by the competent national review bodies for a preliminary ruling before the Court of Justice of the European Union. "

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

" Additional Disposition Twenty First. Suspension in cases of handling of friendly procedures.

In the event that, in accordance with the provisions of the additional provision first.1 of the recast text of the Non-Resident Income Tax Act, approved by Royal Legislative Decree 5/2004, of March 5, The Commission shall, in accordance with Article 5 (2) of Regulation (EU) No 59/2002, provide for the conclusion of a procedure for the application of the rules of procedure for the application of the provisions of this Law. friendly procedure. "

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

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

1. Financial institutions shall identify the residence of persons holding the ownership or control of certain financial accounts, and provide information to the Tax Administration in respect of such accounts, in accordance with the provisions of Directive 2011 /16/EU of the Council of 5 February 2011 on administrative cooperation in the field of taxation, as amended by Council Directive 2014 /107/EU of 9 December 2014, as regards: the compulsory nature of the automatic exchange of information in the field of taxation; and the provisions of the Multilateral Agreement between Competent Authorities on the automatic exchange of financial account information.

Also, persons holding the ownership or control of the financial accounts shall be required to identify their tax residence with the financial institutions in which the accounts are opened. The obligations for the identification of residence and the provision of information, as well as the due diligence rules to be applied by financial institutions in respect of the financial accounts opened in to identify the tax residence of the persons holding the ownership or control of the persons.

2. The infringements and penalties resulting from the failure to comply with the obligation to supply information provided for in paragraph 1 of this additional provision shall be governed by the provisions of Title IV of this Law.

3. It is a tax breach that the obligation to identify the residence of persons holding the ownership or control of the financial accounts in accordance with the due diligence rules referred to in paragraph 1 is not complied with. of this additional provision, provided that such non-compliance does not determine the failure to comply with the obligation to supply information in respect of those accounts.

A tax violation shall inform the financial institution of false, incomplete or inaccurate data in relation to statements that are required of persons holding the ownership or control of the financial institutions. financial accounts in order to identify their tax residence, where the incorrect identification of the tax residence of those persons is derived from this.

4. The tax infringement referred to in the first subparagraph of the previous paragraph shall be deemed to be serious and shall be sanctioned with a fixed penalty of EUR 200 for each person in respect of which the non-compliance would have occurred.

The tax infringement referred to in the second subparagraph of the previous paragraph shall be considered as serious, and shall be sanctioned with a fixed penalty of EUR 300.

5. In relation to statements that are required of persons holding the ownership or control of the financial accounts opened as of 1 January 2016 in order to identify their tax residence for the purposes of the provided for in this additional provision, their failure to provide the financial institution within 90 days of the request for the opening of the account shall determine that it does not carry out any charges, fertilisers or any other operations in the same until the moment of their contribution.

6. Documentary evidence, statements that are required of persons holding the ownership or control of financial accounts and other information used in compliance with the reporting and due diligence obligations This additional provision shall be made available to the Tax Administration until the end of the fourth year following the year in which the financial account is closed.

7. Any financial institution required to communicate information pursuant to Directive 2011 /16/EU shall communicate to each natural person subject to the reporting of information that the information referred to in Article 8 (3) (a) shall be reported. Directive 2011 /16/EU shall be communicated to the Tax Administration and transferred to the Member State concerned in accordance with that Directive. Such communication must be made before 31 January of the calendar year following the first year in which the account is an account subject to communication of information.

8. Paragraphs 5 and 6 shall also apply in relation to the reporting and due diligence obligations relating to financial accounts in accordance with the provisions of the Agreement between the United States of America and the Kingdom of the United States of America. Spain for the improvement of international tax compliance and the implementation of the Foreign Account Tax Compliance Act-FATCA.

Also, in the case of accounts opened in 2015 in respect of which the declarations referred to in paragraph 5 were not made available on 1 January 2016, their lack of contribution to the financial institution in the 60 days from that date, it shall determine that the latter does not carry out any charges, credits or any other operations in the same period up to the time of its contribution. '

Additional disposition first. Controversies of public bodies in tax matters.

What is established in the unique provision of Law 11/2011, of 20 May, of reform of Law 60/2003, of December 23, of Arbitration and of the regulation of institutional arbitration in the General Administration of the State, it shall apply to disputes arising from their origin in matters relating to the application of the tax or customs system and those relating to procedures for which the tax administration is entrusted.

Additional provision second. References to the Minister for Economic Affairs and Finance or the Ministry of Economy and Finance.

The references contained in Law 58/2003, of December 17, General Tax, to the Minister or Ministry of Economy and Finance shall be understood to be made to the Minister or Ministry of Finance and Public Administrations Economy and Competitiveness, as appropriate in the area of competence in question.

Single transient arrangement. Transitional arrangements.

1. The new wording of Article 15 (3) of Law 58/2003, of 17 December, General Tax, shall apply to the tax periods for which the liquidation period ends after the date of entry into force of this Law.

2. The provisions of Article 66a of Article 115 (1) and (2) and Article 70 (3), in the cases referred to in this Law, shall be applied in the case of verification and investigation procedures which have already been initiated by the Commission. the entry into force of the entry into force on which no settlement proposal has been formalised on that date.

3. The new wording of Article 68 (9) of Law 58/2003 of 17 December 2003, General Tax, shall apply to cases where the interruption of the limitation period of the right referred to in paragraph (a) of Article 66 of Law 58/2003, of 17 December, General Tax, is produced from the date of entry into force of this Law.

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

5. The new wording of Article 135 (1) of Law 58/2003, of 17 December, General Tax, shall be applicable to conflicting requests for expert assessment that are submitted as of the date of entry into force of this Law.

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 that are initiated as of the date of entry into force of this Law.

However, the new wording of Article 150 (7) of Law 58/2003 of 17 December 2003, General Tax, will be applicable to all the inspection activities in which the receipt of the file by the body competent for the enforcement of the decision as a result of the retroactive action that has been ordered to take place from the entry into force of this Law.

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

(a) The rewording of Articles 229.6, 230, 234.2, 235.5, 241 ter, 242 and 245 to 247 shall apply to complaints and appeals from their entry into force.

(b) The new wording of Articles 233.7 and 241.3 shall apply to requests for suspension which have been made since its entry into force.

(c) The new wording of Article 235.1 shall apply to express resolutions that have been issued since its entry into force.

(d) The electronic manifesto provided for in Article 236.1 shall enter into force at the time of the Ministerial Order, which shall be published in the electronic headquarters of the Economic and Administrative Courts.

e) The new wording of Article 239.6 shall apply to resolutions that have been issued since its entry into force.

8. The provisions of Title VI of Law No 58/2003 of 17 December 2003 will apply to proceedings initiated prior to the date of entry into force of this Law, in which the evidence to which the Article 250.1 of Law 58/2003, of December 17, General Tax, to that date has not yet been produced the pass of both fault to the competent jurisdiction or the referral of the file to the Fiscal Ministry.

9. The Tax Administration may declare the persons responsible in accordance with Article 258 of Law 58/2003 of 17 December, General Tax, to those persons who, by attending the budgets regulated in that provision, have the the condition of causing or contributing to the performance of a tax infringement whose commission could not have been formally declared prior to the entry into force of this Law as a result of the processing of criminal proceedings for criminal offences against the Public Finance.

Single repeal provision. Regulatory repeal.

Except as provided for in the Single Transitional Disposition of this Law, all provisions that oppose the provisions of this Law shall be repealed upon its entry into force.

Final disposition first. Amendment of the Law on Criminal Procedure, approved by the Royal Decree of 14 September 1882.

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

One. A new Article 614a is added, with the following wording:

" Once the criminal criminal proceedings against the Public Finance have been initiated, the criminal judge will decide on the pretensions regarding the precautionary measures adopted under Article 81 of the General Law. Tax. "

Two. A new Title X bis is added in book II, consisting of Articles 621a and 621b, with the following wording:

" TITLE X BIS

Specialties in crimes against Public Finance

Article 621a.

1. In the case of crimes against Public Finance, where the Tax Administration has issued an act of liquidation, the existence of the criminal procedure will not paralyse administrative action and actions directed at recovery may be initiated. unless the Judge, on his own initiative or at the request of a party, has agreed to suspend enforcement proceedings in accordance with Article 305.5 of the Criminal Code.

2. In order to suspend the execution of the liquidation act, the Judge or Court, after hearing for ten days from the Prosecutor's Office and the Impaired Administration, shall, within 10 days, decide by order to take the decision by order to the suspension requested, in which case the extent of the security to be provided and the time limit for doing so shall be fixed, which shall in no case exceed two months, unless the circumstances referred to in paragraph 6 are met.

3. The guarantee thus provided shall cover sufficiently the amount resulting from the administrative liquidation carried out, the interest on late payment resulting from the suspension and the surcharges which would be incurred in the event of the execution of the suspension.

4. The order for the suspension to be granted shall be without effect automatically and without further judicial decision, if the period referred to in paragraph 2 for the formalisation of the security has not taken place.

5. The suspension shall only affect the procedure followed in relation to the damage to which it has been agreed and the actions for recovery directed against the other damage shall not be brought to a standstill until the debt is paid or guaranteed in its the tax obligation as a whole.

6. If no guarantee can be provided in whole or in part, the Judge may exceptionally agree to the suspension with full or partial waiver of guarantees if I appreciate that the execution could cause irreparable damage or very difficult repair.

7. Against the orders to settle the application for suspension of the settlement act, appeal, in a single effect.

Article 621 ter.

1. The suspension shall have effect from the fact that, given the order referred to in the preceding Article, the corresponding security shall be duly constituted in accordance with the provisions of the preceding Article, in which case the latter shall be deemed to have been effects at the time of application, without prejudice to the provisions of the following paragraphs of this Article.

2. If, as a result of the actions carried out by the Administration, any goods or rights in the case prior to the date of the order for which the suspension is agreed have been taken, such liens shall maintain their effectiveness. during the period granted to such a cause to formalise the security covering the quantities referred to in paragraph 3 of the previous Article or, where appropriate, those that are required to it.

In any case, the Tax Ministry or the Impaired Administration may request the Court to constitute as a guarantee for the purposes of the suspension, the embargoes already made or actual rights that may be constituted on the (a) the goods concerned by the goods themselves are to be regarded as guaranteeing in a more appropriate manner the recovery of the guarantees offered by the goods. In particular, such a request may be made where the suspension has been requested with full or partial waiver of guarantees.

In the event that the suspension was agreed with full or partial waiver of guarantees, they will maintain their effectiveness on the revenues that have been paid for the amounts due, without the same being affected by the the feedback referred to in paragraph 1 of this Article.

3. The Administration may not proceed to the disposal of the goods and rights seized in the course of the award procedure until the judgment in order to confirm or partially confirm the liquidation is firm, except in the cases where the The following are indicated in which the disposal must be authorised by the Court.

a) When they are perishable.

b) If your landlord has abandoned them or, duly required on the fate of the court effect, do not make any manifestation.

c) To be the storage and storage expenses greater than the value of the object itself.

d) When their conservation may be hazardous to public health or safety.

e) If you depreciate over time, even if you do not suffer deterioration.

The effects of the character of the pieces of conviction and those which must be at the expense of the procedure shall not be susceptible, unless they fall within the above cases (a) and (c).

4. Once the suspension has been agreed, with or without warranty, it may be modified or revoked during the course of the process if the circumstances under which it had been adopted will change. "

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

" Article 999.

1. In the execution of judgments for crimes against the Public Finance, the disconformity of the obligor to the payment with the modifications that according to the provisions of the Tax General Law will carry out the Public Administration will be revealed the Court responsible for the execution within 30 days of its notification, which, after hearing the executing authorities and the Ministry of the Prosecutor's Office for the same time, shall decide by order whether the modification is in conformity with the declared in judgment or if it has been set aside, in which case it shall clearly state the the terms in which the settlement is to be modified.

2. Against the order to resolve this incident will appeal appeal in a single effect or, if appropriate, the corresponding plea. "

Final disposition second. Amendment of the Organic Law 12/1995, of December 12, of Smuggling Pressure.

The following amendments are made to the Organic Law 12/1995, of December 12, of Smuggling Pressure:

One. Article 4 is amended, which is worded as follows:

" Article 4. Civil liability.

In the procedures for smuggling, civil liability will comprise the entire tax liability that the Tax Administration has not been able to liquidate by prescription or by any of the causes. provided for in Article 251.1 of Law 58/2003 of 17 December 2003, General Tax, including interest on late payment.

When the settlement of the tax liability may be practiced, the rules contained in the fourth provision of this Law shall be observed.

The customs debt shall also be subject to the provisions of the fourth Additional Disposition. "

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

" 2. The administrative offences of smuggling provided for in the preceding paragraph of this Article are classified as minor, serious and very serious, according to the value of the goods, goods, genders or effects which are the subject of the same. following:

(a) Leves: less than EUR 37,500; or, in the case of cases provided for in Article 2.2 of this Law, less than EUR 6,000, except in the case of tobacco products which shall be less than EUR 1,000.

(b) Graves: between the amounts, both included, from EUR 37,500 to EUR 112,500; or, in the case of cases provided for in Article 2.2 of this Law, from EUR 6,000 to EUR 18,000, except in the case of tobacco products which will be EUR 1,000 to EUR 6,000

(c) Very serious: greater than EUR 112,500; or, in the case of cases provided for in Article 2.2 of this Law, more than EUR 18,000, except in the case of tobacco products which shall be more than EUR 6,000.

3. Persons who proceed to:

shall also be involved in the administrative breach of smuggling.

(a) The breaking of the seal of the tobacco vending machines where they have been the subject of a measure provided for in Article 14 of this Law.

b) The breaking of seals in the case of closure of establishments or the carrying out of activities in the establishment during the agreed time of closure or the breach of the suspension of the exercise of the object activity of the contraband.

4. The resistance, refusal or obstruction referred to in Article 12bis.1.b) shall be considered to be an administrative offence where they are not applied as a criterion for the graduation of the smuggling sanction.

For these purposes, it constitutes resistance, obstruction, excuse or refusal of the following conduct of the person under investigation, of the alleged infringer or of the sanctioned person:

(a) Not to facilitate the examination of the supporting documentation of the goods, goods, genres or effects and the activities which are the subject of the investigation of smuggling or of the documentation necessary for the processing of the file Smuggling penalty.

b) Do not address any duly notified requirements.

c) The failure to appear, unless justified, in the place and time that would have been noted.

(d) Negate or unduly prevent the entry or stay on farms or premises of the authorities, officials or forces or the recognition of means of transport, premises, machines, installations and holdings related to the investigation of the smuggling, processing of the file or the execution of the sanction for the closure of the establishment or suspension of the exercise of the activity.

e) Coactions to the authorities, officials and forces in the exercise of the functions provided for in this Law.

f) Any other action by the alleged infringer or the person who is the subject of the smuggling investigation will tend to delay, hinder or impede action.

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

a) Very serious infractions, the conduct provided for in paragraph 3 of this article.

(b) Serious infractions, the conduct referred to in points (d) and (e) of paragraph 4 of this Article.

(c) Minor infractions, the remainder of the conduct provided for in paragraph 4 of this Article. "

Three. Article 12 is amended as follows:

" Article 12. Penalties.

1. The persons responsible for the administrative offences of smuggling shall be subject to a penalty of pecuniary fine in proportion to the value of the goods, goods, genders or effects which are the subject of such fine, without prejudice to the other paragraphs of the Article.

The percentages applicable to each violation class will be among the following limits:

a) Leves: 100 and 150%.

b) Graves: 150 and 250%.

c) Very severe: 250% and 350%.

The minimum amount of the fine will, in any case, be EUR 500.

2. Those responsible for the administrative offences of smuggling relating to the goods covered by Article 2.2 of this Law shall be punished as follows:

(a) With a pecuniary fine proportional to the value of the goods.

The percentages applicable to each violation class will be among the following limits:

1. (º) Leves: 200 and 225%, except that it was tobacco work that the limits will be 200 and 300%.

2. (º) Graves: 225 and 275%, except for tobacco products, which limits will be 300% and 450%.

3. (º) Very serious: 275 and 350%, except for tobacco products that the limits will be 450 and 600%.

The minimum amount of the fine shall be EUR 1,000, except for tobacco products which shall be EUR 2 000.

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

When it comes to tobacco work, the closure of the establishments from which the offenders are made will be imposed. The closure may be temporary or, in the case of very serious infringements and there is repeated, definitive. For these purposes, it shall be deemed to be repeated where, within five years preceding the commission of a serious infringement, the offender would have been convicted of a crime of smuggling or of a penalty for very serious administrative infringement in the field of smuggling on at least two occasions, by virtue of judgments or firm administrative decisions.

In the case of tobacco products, the penalty may be the temporary closure of the establishment or, if the activities are smuggled, or the activities of import or export, in the temporary suspension of the exercise of the the activity with the genres being smuggled. The closure, where appropriate, shall affect the establishment in which the activity of storage, placing on the market or manufacture of the goods being smuggled is carried out. Where there is separation between places intended for the storage, sale or manufacture of the goods being smuggled and those corresponding to the other goods, the closure shall be limited to the spaces concerned.

For each class of infringement, the temporary closure or suspension of the exercise of the activities to be smuggled shall have a duration between the following lower and upper limits, respectively:

1.) Leves: when it comes to tobacco work between seven days and six months.

2. (º) Graves: in the case of tobacco work between six months and one day, and twelve months; in the remainder of the assumptions provided for in Article 2.2 of this Law, between four days and six months.

3. °) Very serious: in the case of tobacco work between twelve months and a day and twenty-four months; in the remainder of the cases provided for in Article 2.2 of this Law, between six months and one day and twelve months.

3. In the case of the infringement provided for in Article 11.3 of this Law, those responsible for the infringement shall be punished:

(a) Double the amount of the pecuniary penalty agreed in the sanctioning file in which the closure of the establishment or the suspension of the exercise of the activity was decreed.

b) With additional sanction:

1. °) With the closure of the establishment, in the case of a seal break without proof of economic activity, for an additional period equal to that agreed in the broken sanction. Where the development of economic activity in the establishment is proven, the additional period shall be equal to twice the period agreed in the broken penalty.

2. º) In the event of breaking the sanction of suspension of the exercise of the activity object of the contraband, with a sanction of equal to the double of the time period of the broken sanction.

4. In the event of the infringement of resistance provided for in Article 11.4 of this Law, those responsible for the infringement shall be punished with a pecuniary fine of:

a) Leves: 1,000 euros.

(b) Graves: EUR 3,000, except in the case provided for in Article 11.4.e) of this Law, that the penalty shall be EUR 5 000, where it is not considered a crime.

5. Each sanction for the closure or suspension of the exercise of the activity shall be completed uninterruptedly. '

Four. Article 14a (1) is amended, which is worded as follows:

" 1. If the customs authorities of the State Administration of Tax Administration, in the course of an administrative procedure, consider that a conduct may constitute a crime of smuggling, they will pass the blame to the jurisdiction or refer the file to the Prosecutor's Office, and shall refrain from following the administrative penalty procedure, which shall be suspended as long as the judicial authority does not give final judgment, or the file of the proceedings, or the return of the file is produced by the Fiscal Ministry.

The conviction will prevent the imposition of penalty for the administrative violation of contraband.

If the existence of a crime has not been appreciated in the sentence, the customs administration will continue its sanctioning actions according to the facts that the courts would have considered proven and the computation will resume. of the limitation period at the point at which it was suspended. The administrative penalty actions carried out during the period of suspension shall be non-existent. "

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

" Additional provision fourth. Settlement of the customs and tax liability in relation to the crimes of smuggling and precautionary measures and powers of patrimonial investigation in such crimes.

1. The liquidation of the tax liability, where it may be practiced for failure to do so in accordance with the provisions of Article 4 of this Law, shall be subject to the rules of the administrative procedure which shall be initiated or initiated for its practice and may be implemented by the administrative procedure for the award. The settlement and the management acts may be contested on administrative and administrative disputes in accordance with the general rules.

The settlement will be considered provisional and the Administration will proceed to its annulment when the facts stated in the resolution ending the criminal procedure determine the non-existence of the taxable event.

Where the facts referred to in the preceding paragraph determine the modification of the winding-up procedure, the initial act, which shall be rectified in accordance with them, shall not affect the validity of the Recovery actions carried out in respect of the amount not affected by those actions.

2. The pass from the fault to the competent jurisdiction or the referral of the file to the Prosecutor's Office shall not prevent the liquidation of the customs debt from being carried out and the recovery of the customs debt to be carried out by the award procedure, with attachment to the following rules:

(a) Settlement may be carried out and reported within the time limit for the limitation of the offence of smuggling when the Administration proceeds or has made a complaint and has all the elements available to it. necessary for the practice of such liquidation.

(b) Where the Administration does not have all the necessary elements to practice the liquidation, or is liable to prejudice in any way the investigation or verification of the fraud, the time limit shall be three years. have been counted since the final judicial decision has been notified to terminate the criminal proceedings, or as soon as the judicial authority has opened the cause without secrecy for the parties.

(c) Settlement and management acts shall be subject to the rules of the applicable administrative procedure and shall be subject to administrative and administrative disputes in accordance with the provisions of those rules. rules.

(d) The liquidations that are carried out before the final judgment has been given in the criminal proceedings shall be of a provisional nature and shall be annulled by the Administration when the facts declared are proven to be determining the non-existence of the taxable event.

Where the facts referred to in the preceding paragraph determine the modification of the winding-up procedure, the initial act, which shall be rectified in accordance with them, shall not affect the validity of the Recovery actions carried out in respect of the amount not affected by those actions.

3. The provisions of Article 81.8 and the additional decision of Law 58/2003 of 17 November, General Tax, shall apply to the offence of smuggling. '

Final disposition third. Amendment of Law 29/1998 of July 13, regulating the Administrative-Administrative Jurisdiction.

The following amendments are introduced in Law 29/1998 of July 13, regulating the Jurisdiction-Administrative Jurisdiction:

One. A new additional provision is introduced, ninth, with the following wording:

" Additional provision ninth. Impact of the powers of the European Union in the tax-administrative litigation process.

1. In accordance with Article 1 of this Law, where the administrative-administrative appeal is for an administrative act which, in respect of a customs debt, is linked to a decision taken by the institutions of the The review shall not be extended to the content of that decision.

Not to annul the administrative act on the basis of the other arguments of the applicant, in the event that the rules of the European Union make the non-contraction, the remission or the repayment of the customs debt of a decision of the European Commission, and the act which is the subject of an appeal has been issued without submitting the question to the Commission, the court must rule on whether, in accordance with the provisions of the of the European Union, such submission is appropriate. If the court considers that such submission is appropriate, it shall suspend the proceedings and urge the Tax Administration to submit the matter to the Commission within a maximum of two months.

2. Where the act relating to the liquidation of a customs debt subject to appeal has been submitted to a decision of the institutions of the European Union which is to decide on the non-contraction, the refund or the remission of such a debt, the course of the cars shall be suspended from the time that the case is brought to the attention of the court and until the decision taken by those institutions is signed.

Likewise, the suspension of the course of the cars will be carried out since the start of the friendly procedure regarding direct taxation, which refers to the additional provision of the recast text of the Tax Law. on the Income of Non-Residents, approved by Royal Decree-Law 5/2004 of 5 March 2004, until the end of such a friendly procedure. "

Two. A new additional provision is introduced, with the following wording:

" Additional Disposition 10th. Crimes against public finances.

In accordance with the provisions of Article 3 (a) of this Law, it is not for the judicial-administrative judicial order to know of the claims that are made in respect of the tax proceedings related to the crimes against the Public Finance that are issued under Title VI of Law 58/2003 of 17 December, General Tax, except as provided for in Articles 256 and 258.3 thereof.

Once the corresponding criminal criminal proceedings against the Public Finance have been initiated, it will not be up to the judicial-administrative judicial order to know of the claims that are made in respect of the measures Precautionary measures adopted pursuant to Article 81 of Law 58/2003 of 17 December 2003, General Tax. '

Final disposition fourth. Amendment of Law 23/2005 of 18 November of reforms in the field of taxation to boost productivity.

Paragraph 5 of the third provision of Law 23/2005 of 18 November 2005 on tax reforms for the boost to productivity is amended, which is worded as follows:

" 5. A period of suspension of the calculation of the time limit of the inspector procedure shall be considered for the purposes of Article 104 (2) of the General Tax Law, the time elapsed between the communication carried out by the Tax administration and receipt by the Commission of the Commission's statement or agreement, or the six-month period referred to in paragraph 3 above, if the latter is not received. If the implementation of the Commission's agreement is suspended, the period of suspension of the calculation of the time limit for the inspector procedure shall cover the termination of the suspension of the agreement. "

Final disposition fifth. Amendment of Law 7/2012 of 29 October, amending the tax and budgetary regulations and adjusting the financial regulations for the intensification of actions in the prevention and fight against fraud.

The following amendments are introduced in Law 7/2012 of 29 October, amending the tax and budgetary regulations and adjusting the financial regulations for the intensification of the actions in the prevention and fight against fraud:

One. Article 7 (5) is amended, which is worded as follows:

" 5. This limitation shall not apply to payments and revenue made in credit institutions or, where they are subject to the supervision of the Bank of Spain and to the rules on money laundering, to cash exchange transactions. made by the currency exchange establishments referred to in Royal Decree 2660/1998 of 14 December 1998 on the exchange of foreign currency in establishments open to the public other than credit institutions and transactions referred to in this Article made through the payment institutions governed by Law 16/2009, of 13 November, payment services. "

Two. Article 7 (3) (1) is amended as follows:

" 1. The sanctioning procedure shall be governed by the provisions of Title IX of Law No 30/1992 of 26 November 1992 on the Legal Regime of Public Administrations and the Common Administrative Procedure and the Rules of Procedure for the exercise of the sanctioning power, approved by Royal Decree 1398/1993 of 4 August.

notwithstanding the foregoing, the arrangements for the notifications in those proceedings shall be that provided for in Section 3 of Chapter II of Title III of Law 58/2003, of Law 58/2003 of 17 December, General Tax. "

Final disposition sixth. Amendments to Law 27/2014 of 27 November of the Company Tax.

With effect for the tax periods initiated as of 1 January 2015, the following amendments are introduced in Law 27/2014 of 27 November of the Corporate Tax:

One. Point (f) of Article 18 (2) shall be repealed, passing the letters (g), (h) and (i) to be referred to as (f), (g) and (h) respectively.

Two. Article 26 (5) is amended, which is worded as follows:

" 5. The right of the Administration to initiate the procedure for the verification of the negative taxable bases compensated or pending compensation shall be prescribed at 10 years from the day following the end of the period established to present the declaration or self-settlement for the tax period in which the right to compensation was generated.

After that period, the taxpayer must credit the negative tax bases whose compensation is intended by the display of liquidation or self-settlement and accounting, with the accreditation of their deposit during that period in the Trade Register. '

Three. Article 31 (7), which is worded as follows, is amended as follows:

" 7. The right of the Administration to initiate the procedure for the verification of double taxation deductions applied or to be applied shall be prescribed at 10 years from the day following the day on which the time limit laid down has expired. to present the declaration or self-settlement for the tax period in which the right to its application was generated.

After that period, the taxpayer must credit the deductions the application of which is intended, through the display of liquidation or self-settlement and accounting, with accreditation of its deposit during the said period. time limit in the Trade Register. '

Four. Article 32 (8) is amended, which is worded as follows:

" 8. The right of the Administration to initiate the procedure for the verification of double taxation deductions applied or to be applied shall be prescribed at 10 years from the day following the day on which the time limit laid down has expired. to present the declaration or self-settlement for the tax period in which the right to its application was generated.

After that period, the taxpayer must credit the deductions the application of which is intended, through the display of liquidation or self-settlement and accounting, with accreditation of its deposit during the said period. time limit in the Trade Register. '

Five. Article 39 (6) is amended, which is worded as follows:

" 6. The right of the Administration to initiate the procedure for checking the deductions provided for in this Chapter applied or pending shall be prescribed for 10 years from the day following the end of the period of time. established to present the declaration or self-settlement for the tax period in which the right to its application was generated.

After that period, the taxpayer must credit the deductions the application of which is intended, through the display of liquidation or self-settlement and accounting, with accreditation of its deposit during the said period. time limit in the Trade Register. '

Six. Article 50 (1) and (2) are amended as follows:

" 1. Risk capital institutions, regulated by Law 22/2014 of 12 November 2014 on the control of venture capital institutions, other closed-type collective investment entities and the management companies of collective investment entities of the closed type, and for which the Law 35/2003, of 4 November, of the Institutions of Collective Investment is amended, will be exempt in 99 percent of the positive income that they obtain in the transmission of values representative of the participation in the capital or in the own funds of the risk capital institutions referred to in Article 3 of the Law 22/2014, in relation to those income which does not satisfy the requirements laid down in Article 21 of this Law, provided that the transmission occurs from the beginning of the second year of the holding computed from the moment of acquisition or of the quote exclusion and up to and including the 15th.

Exceptionally, an extension of the latter period may be permitted up to and including the 20th year. Regulations shall determine the assumptions, conditions and requirements that they enable for such an extension.

With the exception of the assumption provided in the previous paragraph, the exemption will not apply in the first year and from the 15th.

However, in the case of income from the transfer of securities which are representative of the holding in the capital or in the own funds of the undertakings referred to in Article 9 (2) (a) of the Law 22/2014 which do not comply with the requirements laid down in Article 21 of this Law, the application of the exemption shall be conditional on at least the buildings representing 85% of the total book value of the entity's real estate participation is affected, uninterrupted during the time of the tenure of the values, to the development of an economic activity in the terms provided for in the Income Tax of the Physical Persons, other than the financial one, as defined in Law 22/2014.

In the event that the participating entity accesses the listing on a regulated securities market, the application of the exemption provided for in the preceding paragraphs shall be conditional on the risk capital institution proceeding to to transmit its participation in the capital of the investee company within a period of not more than 3 years from the date on which the admission to trading of the latter was made.

2. Risk-capital institutions, as provided for in Law 22/2014, may apply the exemption provided for in Article 21.1 of this Act to dividends and shares in profits from companies or entities that promote or encourage them. whatever the percentage of holding and holding time of the shares/units. '

Seven. Paragraphs One and two of the third paragraph of the fourth final provision are amended as follows:

" One. Article 24 is amended, which is worded as follows:

" Article 24. Compensation of negative quotas.

1. If the algebraic sum referred to in the previous article is negative, the amount of the sum may be offset by the cooperative with the positive full contributions of the following tax periods, with the limit of 70% of the total quota prior to their compensation. In any event, they shall be compensable in the tax period for the total amount resulting from multiplying one million euro to the average rate of charge of the entity.

The right of the Administration to initiate the procedure for checking the negative compensation or compensation payments shall be prescribed at 10 years from the day following the end of the period established to present the declaration or self-settlement for the tax period in which the right to its application was generated.

After that period, the taxpayer must credit the negative contributions the compensation of which is intended, through the display of liquidation or self-settlement and the accounting, with accreditation of its deposit during the Term in the Trade Register.

2. This procedure replaces the compensation of negative tax bases provided for in Article 26 of Law 27/2014 of 27 November 2014 on Corporate Tax which, as a result, will not apply to cooperatives. ""

" Two. The eighth transitional provision is added, which is worded as follows:

" Transient disposition octave. Compensation of negative contributions in the years 2015 and 2016.

1. The limit referred to in Article 24 (1) of this Law shall not apply to the tax periods starting in the year 2015.

However, the compensation of negative contributions from previous years, for taxpayers whose volume of transactions, calculated in accordance with the provisions of Article 121 of Law 37/1992 of 28 December 1992, of the tax on the Value Added, has exceeded the amount of 6,010,121.04 euros during the 12 months prior to the date of the start of the tax periods within the year 2015, will have the following limits:

-The compensation of negative contributions is limited to 50 percent of the total fee prior to such compensation, when in those 12 months the net amount of the turnover is at least 20 million euros but less to EUR 60 million.

-Negative quota compensation is limited to 25 percent of the full pre-compensation fee, when in those 12 months the net amount of the business figure is at least 60 million euros.

The limitation to the compensation of negative quotas will not result from application in the amount of the income corresponding to the quitas and waits consequences of an agreement with the creditors not connected with the taxpayer.

2. The limit referred to in Article 24 (1) of this Law shall be 60% for the tax periods to be initiated in the year 2016. ""

Final disposition seventh. Creation of the state rate for the provision of response services by the Civil Guard, within the nuclear power stations or other nuclear facilities.

1. The state fee is created for the provision of response services by the Civil Guard, within the nuclear power stations or other nuclear facilities to be determined by law. This fee will be governed by this rule, as provided for in Law 8/1989, of April 13, of Public Fees and Prices and in the Tax General Law. This fee shall apply throughout the national territory to the nuclear power plants and nuclear installations which are established.

2. Taxable fact.

constitutes the taxable fact of the charge for the provision of permanent security services by the Civil Guard, within the nuclear power stations or other facilities to be determined, by the establishment of a Unit of the Civil Guard, located on a permanent basis inside.

3. Accrual.

The fee shall be payable annually on the first of January of each year or on the commencement of the service provision for the period of the year covered.

4. Taxable person.

1. The natural or legal persons and entities referred to in Article 35.4 of Law 58/2003 of 17 December, General Tax, holders of the facilities required to dispose of the Response Units of the Civil Guard.

2. The owners of the nuclear facilities that generate the taxable event shall be jointly and severally liable for the tax liability when they do not agree with those who exploit them.

5. Tax base, tax rate and tax rate.

The tax base will be determined based on the number of agents assigned to each Central or Installation. A fixed tax rate will be applied to obtain the tax share, according to the following tariff:

For each agent assigned for the one-year period: € 61,053.

In the event that the service delivery period is less than one year, the quota will be calculated in proportion to the corresponding months. These amounts may be modified and updated by Order of the Ministry of the Interior prior to the favorable report of the Delegation of the Government for Economic Affairs, the Ministry of Industry, Energy and Tourism and the Ministry of Finance Public Administrations.

In any case, after the implementation period of the Response Units, the amounts must be revised in order to deal exclusively with the maintenance costs of the aforementioned Units.

6. Management and settlement.

The rate management will be the responsibility of the Ministry of the Interior.

The procedure for the settlement, the reporting models, the time limits and the forms of payment of the fee shall be established by the Ministry of the Interior by ministerial order.

The obligation to reverse this charge is established by the taxable persons of the same, who will have to fill in the data of the settlement model that is approved by ministerial order. Payment shall be made in the first quarter of each year. In the case of being the first rate requirement exercise, for the three months following the rate accrual.

Final disposition octave. Limitation of expenditure in the General Administration of the State.

The measures incorporated in this Law will be implemented without any increase in appropriations, remuneration or other personnel costs.

Final disposition ninth. Competence title.

This Law is issued under the jurisdiction of the State established in Article 149.1.  1st, 3rd, 8th, 10th, 14th and 18th of the Constitution.

The first and third final provisions are dictated under the jurisdiction of the State established in Article 149.1.6. of the Constitution.

Final disposition tenth. Model for the voluntary regularization of debts linked to possible crimes against the Public Finance.

By Order of the Minister of Finance and Public Administrations, the models for the voluntary regularization of the tax liability referred to in Article 252 of Law 58/2003, of 17 December, will be approved. Tax.

Final disposition eleventh. Regulatory enablement.

The Government will dictate how many provisions are necessary for the development and implementation of this Law.

Final disposition twelfth. Entry into force.

This Law will enter into force on the twentieth day of its publication in the "Official State Gazette".

However, the following specific rules of entry into force are set:

1. The amendments made to Article 29 and Article 200 of Law 58/2003 of 17 December, General Tax, shall enter into force on 1 January 2017.

2. Paragraphs 2 and 3 of the second final provision shall enter into force three months after the publication in the Official Gazette of the State.

Therefore,

I command all Spaniards, individuals and authorities, to keep and keep this law.

Madrid, 21 September 2015.

FELIPE R.

The President of the Government,

MARIANO RAJOY BREY