Key Benefits:
The Resolution of 29 November 2007, of the Directorate General of the State Administration of Tax Administration, approving the models of the Proceedings of the Tax Inspectorate, proceeded to complete the mandate. Article 176.4 of the General Rules of Procedure and the procedures for the management and inspection of taxes and the development of the common rules of procedure for the application of taxes, as approved by Royal Decree 1065/2007, of 27 July, which provides that the inspection bodies shall extend the minutes in the official models approved for the purpose by each tax administration.
Later, the following circumstances have occurred that make it necessary to modify the minutes models:
On the one hand, Law 28/2014 of 27 November, amending Law 37/1992 of 28 December of the Tax on Value Added, Law 20/1991 of 7 June, amending the tax aspects of the Scheme Fiscal Economic of the Canary Islands, Law 38/1992 of 28 December, of Excise Excise, and Law 16/2013 of 29 October, laying down certain measures in the field of environmental taxation and adopting other tax measures and (BOE of 28 November 2014) concerning the procedures for inspection, verification and verification In the case of the tax on the value added tax on imports of goods, it has introduced the possibility that certain operators may defer the entry of the tax on the Value added tax on imports of goods at the time of filing the corresponding declaration-settlement, by the inclusion of those shares in the declaration-settlement. The single additional provision of Law 28/2014 of 27 November 2014 extends this system of deferral to inspection, limited verification and verification of data relating to VAT due on imports of the product concerned. goods, in such a way that the entry of the import VAT quotas resulting from an inspection report must be carried out by means of the system of deferral.
Furthermore, in the preparation of the inspection reports, certain specialties relating to the clearance of the customs debt resulting from the application of the current Union legislation should be taken into account. European on the subject and which is of direct application in Spain.
In accordance with Article 176.4 of the General Rules of Procedure and the procedures for the administration and inspection of taxes and the development of common rules for the procedures for the application of taxes, Each tax authority must approve the official models of minutes.
In its virtue, I have:
First. Amendment of the Resolution of 29 November 2007, of the Directorate-General of the State Agency for Tax Administration, approving the models of minutes of the Tax Inspectorate.
The Resolution of 29 November 2007, of the Directorate General of the State Administration of Tax Administration, approving the models of minutes of the Tax Inspectorate is amended as follows:
One. The fourth paragraph is worded as follows:
" Fourth. Income documents.
When the result of the act of conformity or with agreement is to be entered and in the latter case has not been constituted deposit, the Inspection will give to the comparison the documents necessary to make the income, which may also be made using software.
However, in the case of a quota cleared by the Value Added Tax in respect of import operations carried out by taxable persons, at the time of the carrying out of those transactions and in the Subscription of the minutes, to the system of deferral regulated in paragraph Two of article 167 of Law 37/1992, of December 28, of the Tax on the Value Added, those obligated will include the mentioned quota in the declaration-liquidation corresponding to the period in which the settlement of the minutes is notified and the time limit for the entry of That is to be the case with that provided for in Article 72 of the Value Added Tax Regulation, approved by Royal Decree 1624/1992 of 29 December 1992.
In the case of acts of collaboration with the Autonomous Communities for the Tax on Heritage, it will be stated in the heading, below the mention of the Tax Agency, the corresponding Autonomous Community, of the following form: "Action for collaboration with the Autonomous Community". "
Two. Annex I No 4 is worded as follows:
" 4. As a result, the following settlement proposal is formulated with respect to the following concepts:
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Alternative Text 1: In accordance with the provisions of Article 101 ... of Law 58/2003 of 17 December, General Tax, and Article 190 ... of the General Rules of Procedure and Management Procedures and Tax inspection and development of the common rules of the procedures for the application of the taxes, approved by Royal Decree 1065/2007 of 27 July, the proposed settlement has the consideration of definitive/provisional by ...........................................................................................................................................
Alternative Text 2: In accordance with the provisions of the European Union legislation, the settlement of the customs debt is provisional as long as the maximum period laid down in the said rules for the customs debt is not notification to the tax obligation. The provisional nature of such settlements does not, in any event, preclude the possibility of further regularisation of the tax obligation in the light of the circumstances laid down in the European Union legislation.
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interest | ............................ |
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Debt to enter/return | ............................. " |
Three. Annex I No 6 is worded as follows:
" 6. The Inspectorate warns the interested party that, in accordance with article 156.3 of Law 58/2003, of 17 December, General Tax, the tax clearance will be understood and notified in accordance with the proposal formulated in the minutes if, in the within one month from the day following the date of the minutes, the interested agreement of the Chief Inspector shall not have been notified of any material errors, ordering the completion of the file by means of carrying out the proceedings; proceed, confirming the settlement proposed in the minutes or estimating that in the settlement proposal there has been an error in the assessment of the facts or misapplication of the legal rules and giving the interested party the time limit for the hearing prior to the liquidation.
Alternative Text 1: The tax liability is notified of the contents of this act and, in particular, if it is a debt to be entered under the settlement that occurs as a result of this act, of its duty to to enter the amount of that amount, under the warning of its levy, in the event of non-payment within the time limits provided for in Article 62.2 of Law 58/2003, of 17 December, General Tax. It shall be the determining date of the calculation of these periods when the settlement of the minutes has been notified. The income can be made in banks, savings banks and credit unions in which it is not necessary to have an open account. Payment can also be made by debit in your current account, through the Electronic Headquarters of the Tax Office, at the https://www.agenciatributaria.gob.es address, in the Tax Payment option.
Alternative Text 2: The tax liability is notified of the contents of this act and, in particular, if it is a debt to be entered under the liquidation that occurs as a result of this act, of its duty to to enter the amount of that amount, under the warning of its levy, in the event of non-payment within the ten-day period provided for in the Customs Code. It shall be the determining date of the calculation of these periods when the settlement of the minutes has been notified. The income can be made in banks, savings banks and credit unions in which it is not necessary to have an open account. Payment can also be made by debit in your current account, through the Electronic Headquarters of the Tax Office, at the https://www.agenciatributaria.gob.es address, in the Tax Payment option.
Alternative Text 3: The tax obligation is notified of the content of this act and, in particular, if it is a debt to be entered under the liquidation that occurs as a result of this act, of its duty to to enter the amount of that amount, under the warning of its charge by way of a prize in the event of non-payment in the legally established time limits. It shall be the determining date of the calculation of these periods when the settlement of the minutes has been notified. In the case of a quota settled by the Value Added Tax in respect of import operations and the duty to be paid, at this time and at the time of carrying out those operations, to the system of deferral Article 167 (2) of Law No 37/1992 of 28 December 1992 on the value added tax and its implementing rules, which shall include the quota settled in the declaration-settlement for the period in question. the settlement of the minutes is notified and the time limit for the entry of the minutes It will be in accordance with Article 72 of the Value Added Tax Regulation, which was approved by Royal Decree 1624/1992 of 29 December 1992. The income of late interest, surcharges and other concepts other than the quota may be made in Banks, Savings Banks and Credit Unions in which it is not necessary to have an open account. Payment can also be made by debit in your current account, through the Electronic Headquarters of the Tax Office, at the https://www.agenciatributaria.gob.es address, in the Tax Payment option. "
Four. Annex II, No 4, is worded as follows:
" 4. As a result, the following settlement proposal is formulated with respect to the following concepts:
................................................................................................................................................................................................................................................. .............................
Alternative Text 1: In accordance with the provisions of Article 101 ... of Law 58/2003 of 17 December, General Tax, and Article 190 ... of the General Rules of Procedure and Management Procedures and Tax inspection and development of the common rules of the procedures for the application of the taxes, approved by Royal Decree 1065/2007 of 27 July, the proposed settlement has the consideration of definitive/provisional by ...........................................................................................................................................
Alternative Text 2: In accordance with the provisions of the European Union legislation, the settlement of the customs debt is provisional as long as the maximum period laid down in the said rules for the customs debt is not notification to the tax obligation. The provisional nature of such settlements does not, in any event, preclude the possibility of further regularisation of the tax obligation in the light of the circumstances laid down in the European Union legislation.
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| Recargos |
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interest | ............................ |
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Debt to enter/return | ............................. " |
Five. Annex III, No 8, is worded as follows:
" 8. The settlement shall be deemed to have been produced and notified and the penalty shall be notified and notified in the terms of the proposals made if 10 days after the date of this act has not been notified to the interested party. Chief Inspector correcting any material errors that may contain the same.
Alternative Text 1: Confirmed proposals, the deposit made will be applied to the payment of those amounts. If a guarantee or certificate of insurance has been filed, the income must be made within the period referred to in Article 62.2 of Law 58/2003 of 17 December, General Tax, or within the period or time limits set in the agreement of the deferment or fractionation which would have been granted by the tax administration with such guarantees and which the tax liability would have requested prior to the end of the period of Article 62.2 of that Act.
Alternative Text 2: Confirmed proposals, the deposit made will apply to the payment of these amounts. If a security certificate or certificate has been submitted, the entry must be made within the ten-day period provided for in the Customs Code.
Alternative Text 3: Confirmed the proposals and dealing with a debt settled by the Value Added Tax in respect of import operations and being the interested party, at this time and at the moment of carrying out such operations, to the system of deferral regulated in paragraph Two of Article 167 of Law 37/1992, of 28 December, of the Tax on the Value Added and in its rules of development, the income of that debt shall be effected as follows:
(a) In respect of the value added tax rate, the tax liability shall include that share in the statement-settlement for the period in which the settlement of the value is reported as the minutes and the period of entry of that will correspond with that provided for in article 72 of the Tax on the Value Added, approved by the Royal Decree 1624/1992, of 29 December
(b) In respect of interest on late payment, surcharges and other concepts other than the quota, the deposit made shall apply to the payment of such amounts. If collateral has otherwise been lodged, the income shall be made within the period referred to in Article 62.2 of Law 58/2003 of 17 December, General Tax, or within the time limit or time limits set in the deferral agreement or fractionation that would have been granted by the tax administration with such guarantees and that the tax obligation would have been requested prior to the end of the period of Article 62.2 of that Act. "
Six. Numbers 2, 9 and 11 of Annex IV, first paragraph, are worded as follows:
" 2. Where the act is in conformity and with the discovery of debt, the duplicate of the minutes shall be made to the person concerned with the necessary income documents to make the payment of the tax liability.
In cases where the regulated tax is the value added tax due in relation to the import transactions carried out by taxable persons in respect at the time of their performance and at the time of their the subscription of the minutes, to the system of deferral regulated in paragraph Two of Article 167 of Law 37/1992, of 28 December, of the Tax on the Value Added, and in its implementing rules, only the interested party, if any, will be given accurate income documents for the payment of interest on late payment, surcharges or any other different concept of quota ".
" 9. Paragraph 4 of the minutes shall contain the numerical detail of the settlement proposal resulting from the regularisation of the tax situation of the person concerned by the concepts to which the act refers, with the expression of the increases or changes in the tax base, deductions and tax quotas. In the lower box of the paragraph, the amounts summarising the composition of the debt resulting from the settlement proposal arising from the act shall be collected.
The alternative text proposed in the first place will be used in general, except in the case provided for in the following paragraph, indicating whether the settlement proposal is final or provisional, and in the latter the nature, the determining circumstances of the opening of the proceedings with such a character and the elements of the taxable event or its assessment of the fact that the inspection has been carried out.
The alternative text proposed in second place will only be used when the regulated tax is one of those that integrate the customs debt. "
" 11 The second subparagraph of paragraph 6 shall include, in general terms, the first of the three alternative texts contained in the second subparagraph, except in the following two cases:
(a) Where the regulated tax is one of those integrating the customs debt, the second alternative text proposed shall be used, having that debt a period of voluntary payment fixed in the Customs Code and different from the time limits provided for in Article 62.2 of Law 58/2003 of 17 December, General Tax.
(b) When the regulated tax is the value added tax payable in respect of import transactions in respect of taxable persons, at the time of the performance of those and in the subscription The third text proposed " shall be used for the system of deferred tax in accordance with Article 167 (2) of Law 37/1992 of 28 December of the Value Added Tax and in its implementing legislation.
Seven. Numbers 2, 4, 6 and 9 of Annex IV, third paragraph, are worded as follows:
" 2. Where the result of the minutes with agreement is to be entered and no deposit has been made, the duplicate copy of the minutes shall be given to the person concerned with the necessary income documents to make the payment of the tax liability and, where appropriate, of the sanction.
In cases where the regulated tax is the value added tax due in relation to the import transactions carried out by taxable persons in respect at the time of their performance and at the time of their the subscription of the minutes, to the system of deferral regulated in paragraph Two of Article 167 of Law 37/1992, of 28 December, of the Tax on the Value Added, and in its implementing rules, only the interested party, if any, will be given accurate income documents for the payment of interest on late payment, surcharges or any other different concept of quota ".
" 4. Paragraph 3 of the minutes shall contain the budgets supporting the application, estimation, valuation or measurement carried out, as well as the factual elements resulting from the inspection measures which are of importance for regularisation. of the tax situation of the person concerned by agreement with the tax liability, and the legal basis and quantification of the proposal for regularisation.
Where it is appropriate to make different settlement proposals in relation to the same tax obligation as a consequence of the agreement not including all elements of the agreement, the elements to which the agreement is not included shall be expressly stated. the proposal contained in the act has been extended and will indicate that the liquidation resulting from it will be provisional in accordance with the provisions of Article 101.4.b of Law 58/2003 of 17 December 2003, General Tax.
In addition, where the regulated tax is one of those that make up the customs debt, it shall be noted that, in accordance with the rules of the European Union, the settlement of the customs debt is provisional in nature. as long as the maximum period laid down in that legislation does not elapse for notification of the tax liability and that the provisional nature of such liquidations does not in any event preclude the subsequent regularisation of the tax obligation where the circumstances provided for in the European Union legislation are provided. '
" 6. Paragraph 5 of the minutes shall state the date on which the Chief Inspector has authorised the subscription of the minutes with agreement. It shall also be stated if the security provided consists of a deposit, a guarantee of a solidarity or a guarantee of security, indicating the date of incorporation and the reference number of the supporting document.
In the second subparagraph of paragraph 5, in general, the first of the two alternative texts identified shall be included. The second alternative text shall be used only when the regulated tax is the value added tax payable in respect of import transactions in respect of taxable persons in respect of the taxable persons at the time of carrying out those duties. and in the subscription of the minutes, to the system of deferral regulated in paragraph Two of article 167 of Law 37/1992, of December 28, of the Tax on the Value Added and in its rules of development ".
" 9. The second subparagraph of paragraph 8 shall include, in general terms, the first of the three alternative texts contained therein, except in the following two cases:
(a) Where the regulated tax is one of the customs debt components, the second proposed text shall be used when the debt has a voluntary period of payment fixed in the Customs Code and other than the time limits laid down in Article 62.2 of Law 58/2003 of 17 December 2003, General Tax.
(b) When the regulated tax is the value added tax payable in respect of import transactions in respect of taxable persons, at the time of the performance of those and in the subscription The third text proposed " shall be used for the system of deferred tax in accordance with Article 167 (2) of Law 37/1992 of 28 December of the Value Added Tax and in its implementing legislation.
Second Entry into effect.
This Resolution shall enter into force on the day following its publication in the "Official State Gazette".
Madrid, July 31, 2015. -Director General of the State Tax Administration Agency, Santiago Menéndez Menéndez.
