Resolution Of 31 Of July Of 2015, Of The Address General Of The Agency State Of Administration Tax, By Which Is Modifies The Of 29 Of November Of 2007, By Which Is Approve Them Models Of Records Of The Inspection Of Them Tributes.

Original Language Title: Resolución de 31 de julio de 2015, de la Dirección General de la Agencia Estatal de Administración Tributaria, por la que se modifica la de 29 de noviembre de 2007, por la que se aprueban los modelos de actas de la Inspección de los Tributos.

Read the untranslated law here: http://www.boe.es/buscar/doc.php?id=BOE-A-2015-9166

The resolution of 29 of November of 2007, of the address General of the Agency State of Administration tax, by which is approve them models of records of the inspection of them tributes, proceeded to complete the mandate content in the article 176.4 of the regulation general of them performances and them procedures management e inspection tax and of development of them standards common of them procedures of application of them tributes approved by Royal Decree 1065 / 2007, of 27 July, which provides inspection bodies to extend the proceedings in the official models approved for the purpose by each tax administration.

With after, is have produced them following circumstances that make necessary modify them models of records: on the one hand, the law 28 / 2014, of 27 of November, by which is modify it law 37 / 1992, of 28 of December, of the tax on the value added, the law 20 / 1991, of 7 of June, of modification of them aspects fiscal of the regime economic tax of Canary Law 38/1992 of 28 December, excise, and law 16/2013, October 29, by which establish certain measures on environmental taxation and adopt financial (BOE of 28 November 2014), and other tax measures related to procedures of inspection, limited and verification of data, in relation to the tax on the value added payable on imports of goods , has introduced the possibility of that certain operators can differ the income of them fees of the tax on the value added earned in them imports of goods to the time of present the corresponding statement-settlement, through the inclusion of such fees in it referred statement-settlement. The sole additional provision of the aforementioned law 28/2014, of 27 November, extends this system of deferral procedures of inspection, limited and verification of data concerning VAT payable on imports of goods, in such a way that the income from VAT fees on imports resulting from an inspection report should be made through the referral system of deferral.

On the other hand, in the preparation of the records of inspection must be taken into consideration certain specialities relating to the payment of the customs debt resulting from the application of the legislation of the European Union on the matter and is of direct application in Spain.

Of compliance with the cited article 176.4 of the regulation general of them performances and them procedures management e inspection tax and of development of the standards common of them procedures of application of them tributes, each administration tax must approve them models official of proceedings.

By virtue, I have: first. Modification of resolution of November 29, 2007, of the General direction of the State Agency for tax administration, which records of the inspection of the tributes models are approved.

The resolution of 29 of November of 2007, of the address General of the Agency State of Administration tax, by which is approve them models of records of the inspection of them tribute is modified as follows: one. The fourth paragraph is worded as follows: «fourth. Income documents.

When the result of the Act in accordance or agreement is to enter and in this latter case not has been constituted deposit, inspection will deliver the necessary documents for entry, which you can make also using computer programs to the appearing party.

However, when is concerned of a fee liquidated by the tax on the value added with regard to operations of import made by subject passive welcomed, in the time of the realization of those and in the of subscription of the Act, to the system of deferral regulated in the paragraph two of the article 167 of the law 37 / 1992, of 28 of December Value added tax, forced sayings include the concerned quota in the statement-settlement for the period that the liquidation for the Act is understood to be notified and income from that period will correspond with the provisions of article 72 regulation of the tax on the value added, approved by the Royal Decree 1624 / 1992, 29 December.

«For performances of collaboration with them communities autonomous by the tax on the heritage is will make recorded in the header, under it mention agency tax, the community autonomous that corresponds, of the following form: «performance of collaboration with the community autonomous».»

Two. Number 4 of annex I is worded as follows: ' 4. Consequently, formulated the following proposal of settlement with respect to the concepts listed:...»

Text Alternativo1: Pursuant to article 101... of law 58/2003, of December 17, General tax, and in article 190... of the regulation General of them performances and them procedures of management and inspection tax and of development of them standards common of them procedures of application of them tributes, approved by the Real Decree 1065 / 2007, of 27 of July, the settlement proposed has the consideration of final / provisional by...

Alternative text 2: in accordance with the regulations of the European Union, the payment of the customs debt has provisionally while no expiration date of the maximum period laid down in the said legislation to its notification to the taxpayer. The provisional character of these settlements does not prevent the possible subsequent regularization of the tax liability in any case when the circumstances provided for in the rules of the European Union.




Cuota





……………………....






Recargos





……………………....






Interest on late payments...






«Debt to enter / return...»





Three. Number 6 of annex I is worded as follows: ' 6. inspection warns the interested party which, in accordance with article 156.3 of the Act 58/2003, of December 17, General tax, shall be produced and notified the liquidation tax proposal formulated in the Act if, within the period of one month counted from the day following the date of the Act» , not is had notified to the interested agreement of the Inspector Chief rectifying errors materials, ordering complete the record through the realization of them performances that come, confirming it liquidation proposed in the Act or estimating that in the proposed of liquidation has existed error in the appreciation of them made or undue application of them standards legal and granting to the interested term of audience prior to the liquidation that is practice.

Text alternative 1: the forced tax is notified of the content of the present Act and, in particular, if will result a debt to enter under the liquidation that is produce to consequence of this Act, of its duty of enter the amount of that, low warning of its levy by via of apremio, in case of lack of payment in them deadlines planned in the article 62.2 of it law 58 / 2003 , of 17 of December, General tax. Will be date determinant of the computation of these deadlines that in that is understand notified the settlement derived from the Act. The income can make is in banks, boxes of savings and cooperative of credit in which not is must have has open. Also can perform is the payment through owe in its has current, through the headquarters electronic of the Agency tax, in the address https://www.agenciatributaria.gob.es, in the option payment of taxes.

Alternative text 2: the taxpayer is notified of the content of this Act and, in particular, if a debt to enter under the settlement that occurs as a result of this Act, of their duty to pay the sum, under penalty of its levy by way of enforcement, in the event of failure to pay within the period of ten days laid down in the customs code. Will be date determinant of the computation of these deadlines that in that is understand notified the settlement derived from the Act. The income can make is in banks, boxes of savings and cooperative of credit in which not is must have has open. Also can perform is the payment through owe in its has current, through the headquarters electronic of the Agency tax, in the address https://www.agenciatributaria.gob.es, in the option payment of taxes.


Text Alternativo3: the forced tax is notified of the content of the present Act and, in particular, if will result a debt to enter under the liquidation that is produce to consequence of this Act, of its duty of enter the amount of that, low warning of its levy by via of apremio in case of lack of payment in them deadlines legally established. Will be date determinant of the computation of these deadlines that in that is understand notified the settlement derived from the Act. In the case of a fee paid by the tax on the value added with respect to import operations and still the required tax foster, at this time and the timing of these operations, the system of deferral regulated in paragraph two of article 167 of the law 37/1992 of 28 December, the tax on the value added and its implementing regulations have said will include the fee paid in the statement-settlement for the period that the liquidation for the Act is understood to be notified and the income from that time will match the intended article 72 regulation of the tax on the value added, approved by the Royal Decree 1624 / 1992, 29 December. The income of interests of delay, surcharges and other concepts distinct from the fee may be in banks, savings and credit cooperatives in which it is not necessary to open account. Payment through debit can also be in your checking account, through the electronic Office of the tax agency, at the address https://www.agenciatributaria.gob.es, the tax payment option.»

Four. Number 4 of annex II is worded as follows: ' 4. Consequently, formulated the following proposal of settlement with respect to the concepts listed:...»

Text Alternativo1: Pursuant to article 101... of law 58/2003, of December 17, General tax, and in article 190... of the regulation General of them performances and them procedures of management and inspection tax and of development of them standards common of them procedures of application of them tributes, approved by the Real Decree 1065 / 2007, of 27 of July, the settlement proposed has the consideration of final / provisional by...

Alternative text 2: in accordance with the regulations of the European Union, the payment of the customs debt has provisionally while no expiration date of the maximum period laid down in the said legislation to its notification to the taxpayer. The provisional character of these settlements does not prevent the possible subsequent regularization of the tax liability in any case when the circumstances provided for in the rules of the European Union.




Cuota





……………………....






Recargos





……………………....






Interest on late payments...






«Debt to enter / return...»





5. Annex III number 8 is worded as follows: «8. means produced and notified the settlement and imposed and notified the sanction under the terms of the proposals if within 10 days from the following the date of this Act has not been notified to the interested agreement of the Chief Inspector, rectifying the material errors that could contain the same.»

Text alternative 1: confirmed them proposed, the deposit made will apply to the payment of these amounts. If guarantee or suretyship insurance certificate had arisen, the income must be within the period referred to in article 62(2) of the Act 58/2003, of December 17, General tax, or in the term or time limits laid down in the agreement of deferral or fractionation that had been granted by the tax administration with such guarantees and the taxpayer have been applied prior to the expiry of the deadline of article 62(2) of bliss Law.

Text Alternativo2: confirmed them proposed, the deposit made will apply to the payment of these amounts. If guarantee or suretyship insurance certificate had arisen, the income should be in within ten days laid down in the customs code.

Text alternative 3: confirmed them proposals and trying to is of a debt liquidated by the tax on the value added with regard to operations of import and being the interested welcomed, in this time and in the moment of realization of such operations, to the system of deferral regulated in the paragraph two of the article 167 of the law 37 / 1992, of 28 of December (, the tax on the value added and its implementing regulations, the income of the debt shall be follows: to) with respect to the share of the value added tax liquidated, the taxpayer will include this fee in the statement-settlement for the period that the liquidation for the Act is understood to be notified and the income from that period will match the intended article 72 the value added tax regulations (, approved by the Real Decree 1624 / 1992, of 29 of December b). with regard to them interest of delay, surcharges and others concepts different of the fee, the deposit made is apply to the payment of such amounts. «If otherwise warranty had occurred, the income must be within the period referred to in article 62(2) of the Act 58/2003, of December 17, General tax, or in the period or periods set out in the agreement of deferral or fractionation that had been granted by the tax administration with such guarantees and the taxpayer have been applied prior to the expiry of the deadline of article 62(2) of the Act.»

6. Them numbers 2, 9 and 11 of the paragraph first of the annex IV are written of the mode following: «2. when the Act is of conformity and with discovery of debt, with the exemplary duplicate of the Act is will make delivery to the interested of them documents of entry precise to make the payment of the debt tax.»

In cases where the regulative tribute was the value added tax earned in connection with import transactions carried out by taxable persons welcomed, at the time of its realization and at the time of the signing of the minutes, the deferral system regulated in paragraph two of article 167 of the law 37/1992 of 28 December «, of the tax on the value added, and in its normative of development, only is delivered to the interested, in his case, them documents of income precise to make the payment of interests of takes, surcharges or any other concept different of fee».

'9. in paragraph 4 of the Act will be the numerical detail of the proposal of settlement resulting from the regularization of the tax situation of the person concerned by the concepts the Act referred to, with expression of increases or changes of bases, deductions and tax payments. In the box below in the paragraph which summarizes the composition of the resulting debt of the proposal of settlement under the Act will be collected.

The alternative text proposed in the first place will be used as a general rule, except in the case referred to in the following paragraph, indicating if the settlement proposal has permanently or temporary, and in the latter case shall be recorded nature, the circumstances determining of their initiation with such character and elements of the taxable or its valuation that has been extended the Inspector check.

The alternative text proposed in second place only used when the regularized tribute was one of those the customs debt».

«(11 En el segundo párrafo deel apartado 6 se incluirá, con carácter general, el primero de los tres textos alternativos que figuran en el mismo salvo en los dos casos siguientes: a) when the regularized tribute was one of those the customs debt, will be used the second alternative text proposed, such debt having a term of payment in voluntary period laid down in the customs code and distinct from the deadlines referred to in article 62(2) of the» Law 58/2003, of December 17, General tax.

(b) when was the regularized tribute the value added tax accrual in connection with import operations with respect to taxable persons welcomed, at the time of the preparation of those and the signing of the Act, the system of regulated deferral in paragraph two of article 167 of the law 37/1992 of 28 December, from the tax on the value added and its implementing regulations the third proposed text will be used.'

7. The numbers 2, 4, 6 and 9 of the third of the annex IV paragraph are written as follows: ' 2. where the result of the acta agreement is to enter and no deposit has been constituted, with exemplary duplicate of the Act will be given to the interested party of the precise entry documents for the payment of the tax debt and» , in your case, the sanction.


In them cases in which the tribute regularized was the tax on the value added earned in relation to operations of import made by subject passive welcomed, in the time of its realization and in the moment of the subscription of the Act, to the system of deferral regulated in the paragraph two of the article 167 of the law 37 / 1992, of 28 of December «, of the tax on the value added, and in its normative of development, only is delivered to the interested, in his case, them documents of income precise to make the payment of interests of takes, surcharges or any other concept different of fee».

«4 (3) of the Act will include the budgets that support application, estimate, appraisal or measurements made as well as indeed resulting elements of inspection actions that are of significance for the regularization of the tax situation of the person concerned in agreement with the taxpayer, and the legal foundation and quantification of regularization proposal.

Where appropriate to different proposals for settlement in relation to a same tax liability as consequence that the agreement does not include all the elements of this, they will expressly indicate elements that has extended the proposal contained in the acta agreement, and indicate that the settlement for the same will be provisionally in accordance with article 101.4. b) of Act No. 58/2003 , of 17 of December, General tax.

Also, if regularized tribute was one of those the customs debt, be designated, in accordance with the regulations of the European Union, the payment of the customs debt has provisionally while no expiration date of the maximum period laid down in the said legislation to its notification to the taxpayer and that the provisional nature of such settlements does not preclude any possible subsequent regularization of the tax liability when the planned circumstances in the regulations of the European Union'.

«6. in the paragraph 5 of the Act is recorded the date in which the Inspector Chief has authorized the subscription of the Act with agreement.» Also shall be recorded if the guarantee provided consists of deposit, guarantee of solidarity or secure surety nature, indicating the date of incorporation and the reference number of the receipt that proves it.

In the second paragraph of the paragraph 5, with character general, it will include the first of them two texts alternative designated. The second alternative text will only be used when the regularized tribute was the value added tax payable in connection with transactions of import with respect to taxable persons welcomed, at the time of the preparation of those and the signing of the Act, the system of deferral regulated in paragraph two of article 167 of the law 37/1992 «, of 28 of December, of the tax on the value added and in its policy of development».

«(9. En el segundo párrafo deel apartado 8 se incluirá, con carácter general, el primero de los tres textos alternativos que figuran en el mismo, salvo en los dos casos siguientes: a) when the regularized tribute was one of those the customs debt, will be used the second proposed text, having a term of payment the debt in voluntary period laid down in the customs code and different deadlines referred to in article 62(2) of the Act» 58 / 2003, de 17 de December, General tax.

(b) when was the regularized tribute the value added tax accrual in connection with import operations with respect to taxable persons welcomed, at the time of the preparation of those and the signing of the Act, the system of regulated deferral in paragraph two of article 167 of the law 37/1992 of 28 December, from the tax on the value added and its implementing regulations «, you will use the third text proposed».

Second entry into force.

The present resolution will enter in force to the day following of its publication in the «Bulletin official of the State».

Madrid, 31 July 2015.-the Director General of the State tax administration, Santiago Menéndez.