The final provision of Law 34/2014, of 26 December, of measures on the settlement and entry of Social Security contributions, has entrusted the Government to proceed to the regulatory development of the new system of Social security contributions are directly settled and jointly collected, the legal regulation of which is basically contained in the recast text of the General Law of Social Security, approved by the Royal Legislative Decree 1/1994, of June 20, following the reforms introduced into it by the aforementioned law.

In compliance with this legal mandate, by means of this royal decree the adaptations that the referred regulatory development requires in the regulation contained in the General Regulations on the registration of companies and membership, high, low and variations of data of workers in social security, approved by Royal Decree 84/1996, of 26 January; on the listing and settlement of other rights of Social Security, approved by Royal Decree 2064/1995, of 22 December, and of the collection of Social Security, approved by the Royal Decree 1415/2004, of 11 June, which constitute the unitary normative set on the matters by which they are regulated, in which the new model of settlement of quotas is incited.

The modifications made to this effect are aimed at achieving greater simplification and uniformity in the management of the acts of framing of companies and workers in the various security regimes. Social, as referred to in Articles 11.1, 17, 18.1, 28.1, 30.2, 32.3, 35.1, 37, 43.1 and 48.2 of the General Regulation on the registration of enterprises and affiliation, high, low and variations of data of workers in the social security system, and to give a new regulation on the various formalities relating to the settlement of quotas and their challenge referred to in Articles 9, 15 to 19, 29, 31, 32.5, 33.5, 45.1, 55, 65.4, 77.2 and 91 and in the second provision of the General Regulation on the listing and settlement of other social security rights, as well as various aspects of its revenue management, as contained in Articles 1.1, 6.1, 10, 13, 25, 36.1, 54.4, 56.3, 58 to 60, 62, 65 and 85.1 of the general regulation on the collection of social security, in order to provide for the provisions of these two provisions The Commission has proposed a number of amendments to the proposal for a regulation. specific aspects, to the simplified liquidation of the same, are extended, in a clear and uniform manner, to the three models of settlement of quotas that will coexist as a result of the measures adopted by Law 34/2014, of 26 of December.

By means of the amendments made to Articles 11.1, 17.1 and 30.2 of the General Regulation on the registration of enterprises and affiliation, high, low and variations of data of workers in social security, establishing the obligation to communicate the collective agreement code applicable to companies and their employees, in addition to facilitating the implementation of the new system of direct payment of quotas, also complying with the legal mandate established for that purpose in paragraph 1 (d) of the second provision of the Royal Decree-law 7/2011 of June 10, of urgent measures for the reform of collective bargaining.

In addition to the reforms introduced in the above-mentioned general regulations for their adaptation to the system of direct settlement of quotas, which represent the main part of this royal decree, it is also appropriate, in application of the the principle of regulatory hierarchy, to amend other provisions of its provisions which have been affected by various legal measures adopted after their approval.

This is the case with Article 20.2 of the General Regulation on the registration of enterprises and affiliation, high, low and variations of data of workers in the social security system and Articles 9.4 and 117.1 of the general regulation of collection of social security, the regulation of which is adapted according to the new wording given by the repeated Law 34/2014, of 26 December, in its final disposition third, to the additional provision quincuagesima.4 of the recast of the Law General of Social Security, as a result of the implementation of the single market through the "Official State Gazette", as of 1 June 2015.

For your part, the time limit for the retention of documents relating to the registration, affiliation and high, low and variations of data set out in Articles 35.4 and 52.1 of the General Regulation on registration of In the case of the Commission, the Court of Justice of the European Communities, the Court of Justice and the Court of Justice of the European Communities, the Court of Justice of the European Communities Article 21.1 of the recast text of the Law on the same subject infringements and sanctions in the social order, approved by the Royal Legislative Decree 5/2000 of 4 August. The same applies to references to the time limit for the repayment of unduly paid contributions in the event of undue affiliations and to the claim of quotas in the event of undue losses, respectively in Articles 59.2 and 61.1.3. of the same regulation, which expressly accommodate the periods of limitation of the right to such a refund and to demand the entry of the quotas, also fixed in four years by Articles 23 and 21 of the recast of the Law General of Social Security.

In turn, the regulation of Articles 48.1 of the General Regulation on the registration of enterprises and affiliation, high, low and variations of data of workers in Social Security and 55.3 of the General Regulation on the listing and the liquidation of other social security rights, relating to the specific features of the Special Regime for the Workers of the Sea, and of the second provision of the General Regulation on the collection of Social Security, on the collaboration of the Social Institute of the Navy in the management of revenues, it is adjusted according to the reform introduced by Law 2/2012 of 29 June of the General State Budget for 2012, in Article 9 of the recast of Laws 116/1969 of 30 December, and 24/1972 of 21 June 2001, the special social security scheme, approved by Decree 2864/1974 of 30 August 1974, is regulated, in accordance with which the requirement to be found in the payment of the levy is no longer required to authorize the release of vessels.

Also, for reasons of convenience for management, it is appropriate to amend Article 52.3 of the General Regulation on the Listing and Settlement of Other Rights of Social Security, concerning the application of coefficients (a) corrective measures to be taken in respect of the contribution to the special scheme for workers in the sea, Article 9 (2) and (3) of the general regulation on the collection of social security, the regulator of notifications in the field of management and the Articles 87.4 and 122.6 of the same Regulation concerning the refund of surplus products derived from enforcement actions on track.

Finally, Article 7 of the General Regulation on the Financial Management of Social Security, approved by Royal Decree 1391/1995 of 4 August 1995, which regulates the financial movements of the funds of the The Social Security system, in order to concretize the responsibilities of the General Treasury of Social Security to carry out treasury operations and to enable management alternatives to the current deposit of these funds in the Bank of Spain.

In its processing process, this royal decree has been submitted to the hearing of the social agents.

This royal decree is issued in accordance with the provisions of Article 5 and the seventh final provision of the recast text of the General Law of Social Security, approved by the Royal Legislative Decree 1/1994, of 20 June, thus as from the specific rating set out in the first provision of Law 34/2014 of 26 December 2014.

In its virtue, on the proposal of the Minister of Employment and Social Security, with the prior approval of the Minister of Finance and Public Administrations, in agreement with the Council of State and after deliberation of the Council of Ministers in their meeting of the day of 24 July 2015,

DISPONGO:

Article first. Amendment of the General Regulation on the registration of enterprises and affiliation, high, low and variations of data of workers in Social Security, approved by Royal Decree 84/1996, of January 26.

The General Regulation on the registration of companies and affiliation, high, low and variations of data of workers in Social Security, approved by Royal Decree 84/1996, of January 26, is amended in the following terms:

One. Article 11 (1) is worded as follows:

" 1. The application for registration of the employer shall contain:

1. The name of the person concerned and, where applicable, the person representing him, as well as the identification of the preferred means and the place to be indicated for the purposes of notifications.

2. Data relating to the name, address and principal economic activity of the company as well as, where appropriate, to other activities concurrent with it involving the production of goods and services that are not integrated into the production process of the principal, and whether or not it needs to be assigned to it a number of contribution codes. It shall also indicate the code (s) of collective agreement applicable, where applicable, in the enterprise and how many other data are necessary for the management of the Social Security system.

3. The place and date of the enrollment request.

4. The signature of the applicant or the accreditation of the authenticity of his will expressed by any means.

5. The organ, center, or administrative unit to which it is directed. "

Two. Article 17 is worded as follows:

" Article 17. Communication of data variations.

1. The communication of variations in the data recorded in the formulation of the application for registration or in the communications referred to in Article 5.3 of this Regulation shall be compulsory for employers in the following cases:

1. The name of the natural person or the name of the legal person previously entered.

2. Change of the employer's legal address.

3. The change of the entity covering the contingencies of occupational accidents and diseases and, where appropriate, the economic benefit due to temporary incapacity arising from common contingencies.

4. In cases where contractors and subcontractors have a duty to inform the General Treasury of Social Security in accordance with Article 42 of the recast of the Law of the Workers ' Statute, approved by the Royal Legislative Decree 1/1995 of 24 March, and the rules that develop it.

5. Convention Change or applicable collective agreements in the enterprise.

6. "Change of economic activity" and, in general, any other variation affecting the data declared prior to the registration of the company and the opening of quotation accounts.

2. The communication of variations shall be directed to the provincial directorate of the General Treasury of Social Security or Social Security administration in the province in which the registration was made, and may be presented in the registers and places. referred to in Article 38.4 of Law 30/1992 of 26 November, and in Law 11/2007 of 22 June of the date of electronic access of citizens to Public Services, and shall be carried out in the official model, within three calendar days, from the date on which they are produced, except in the case referred to in paragraph 1.3. above, that the document or declaration supporting the new option and the communication of the cessation of the previous option shall be submitted at an advance of ten calendar days to their effectiveness, indicating the new entity for which the protection has been chosen the professional contingencies and, where appropriate, the economic benefit due to temporary incapacity arising from common contingencies, within the limits laid down in Article 14 (4) of this Regulation and in accordance with the provisions of this Regulation; the regulatory regulation of mutual partners with social security. "

Three. Article 18 (1) is worded as follows:

" 1. Employers shall communicate the termination of the undertaking or the temporary or permanent cessation of their business to the provincial directorate of the General Treasury of Social Security or Social Security administration in the province in which their registration, in official form and within three calendar days following the one in which one or the other occurs. Such communications may be filed in the registers and places specified in Article 38.4 of Law 30/1992 of 26 November and in Law 11/2007 of 22 June for the purposes of Article 12.1.1. of this Regulation.

The termination or termination of the employer's termination must be accompanied, where appropriate, by the requests for the workers ' discharge to the service and shall give rise to the appropriate reason, in the Register of Employers, of the extinction or cessation of the registration of that person. "

Four. Article 20 (2) is worded as follows:

" 2. In the case of extinction of the undertaking or permanent cessation in its activity without being communicated by those who are obliged to do so to the provincial directorate of the General Treasury of Social Security or Social Security administration and without the of the workers in discharge, such provincial management or administration must proceed on its own initiative to take reason in the Register of Entrepreneurs of the extinction of the company, of the cessation in the activity and of the absence of the workers, previous individual communication to the persons concerned or, if their domicile is not known, or if they have not been able to practise communication, after notification by notice published in the "Official State Gazette", in the form and with the requirements laid down in general in Articles 58 to 61 of Law 30/1992, of 26 November. "

Five. Article 28 (1) is worded as follows:

" 1. The information provided when the affiliation is practised which, by any circumstance, shall be subject to change shall be communicated by the employer and, where appropriate, by the worker concerned to any provincial address of the General Treasury of the Social security or social security administration, within three calendar days following the one in which the variation occurs and by the official models or by the system established for that purpose.

If the data variation communications are presented in the other records and places provided for in Article 38.4 of Law 30/1992, of November 26, and in Law 11/2007, of June 22, the provisions of the paragraph 1.1. of the previous article. "

Six. Article 30 (2) is worded as follows:

" 2. The discharge application shall contain the data relating to the exercise of the activity which provides complete information to the managing bodies and the General Treasury of Social Security and in particular the following:

1. In the document for the discharge of employed persons, they shall be registered in respect of the employer, his name or social reason, the applicable social security contribution code and the applicable social security scheme, and in respect of the worker, your name, your Social Security number and, as long as it is not payable, your Social Security membership number, as well as that of the national identity card or equivalent, address, date of initiation of the activity, group (a) the price of the product concerned, the special conditions of the levy and, for the purposes of professional work and diseases, the economic activity or occupation performed, in accordance with the current premium rate.

The document for the discharge also includes the code or collective agreement codes which, if applicable, are applicable to the employed person, who must match the code of account of the the contribution to which the discharge is to be made or, if the undertaking has declared more than one agreement of application in the undertaking, to the undertaking or to those who correspond to it from among those who are linked to that contribution account.

2. The document for the discharge of self-employed persons, in addition to the data referred to in the first paragraph of the previous ordinal relating to employed persons, shall contain those relating to their activity economic or occupation, its seat, if it is different from the address of the holder, the social security system in which the inclusion is sought and, where appropriate, those relating to the characteristics of the contribution and protective action. "

Seven. Article 32 (3) is worded as follows:

" 3. Applications for high, low and variations of workers ' data shall be made within the following time limits:

1. High applications must be submitted by the required subjects prior to the commencement of the provision of services by the worker, without in any case being able to be before the previous 60 calendar days. to the intended for the start of that.

The provisions of the foregoing paragraph are without prejudice to the provisions of Articles 43 et seq. of this Regulation.

In any event, where the employer does not fulfil his obligation to apply for the discharge of his or her workers or to be assimilated within a period of time, these, without prejudice to the responsibilities in which he may incur, may apply for it. directly at any time after the finding of such non-compliance. In these cases, the provincial directorate of the General Treasury of Social Security or the administration of social security shall account for such requests to the Labour and Social Security Inspectorate for the purposes of the checks and effects that proceed.

2. The applications for low and change of data of the workers must be submitted within the three calendar days following the end of the job or the one in which the variation takes place.

3. Exceptionally, the Director General of the General Treasury of Social Security may authorize the filing of applications for discharge, discharge and variation of workers ' data in other periods other than those of (a) a general rule in paragraphs 1 and 2. the employers who duly justify their difficulty in complying with them.

The authorisations granted may be revoked if it is apparent that they cause injury to workers in order to their entitlement to benefits or it is difficult to comply with the obligations of the employees. responsible for the payment in the field of Social Security or the management and control of the collection process of the General Treasury of Social Security. "

Eight. Paragraph 1, paragraph 1, and Article 35 (4) shall be worded as follows:

" 1. In all cases, the discharge of which applications have been made prior to the provision of services shall only have effects, in order to the rights and obligations inherent in that situation of discharge, to from the day the activity starts.

High, whose applications have been submitted prior to the initiation of the provision of services in accordance with the terms of Article 32.3.1. of this Regulation, shall not have any effect when the latter (a) communicate the non-initiation of the provision of services of the workers to which they relate prior to the day indicated for such initiation, by means or procedures used to request such prior high-ups.

High requested by the employer or, where appropriate, by the worker outside the terms laid down shall have effect only from the day on which the application is made, unless the system of self-validation of the application is applied. (a) the quotas provided for in Article 19 (1) of the recast of the General Law on Social Security have been entered into a statutory period, in which case the discharge shall be taken back to the date on which the first quotas for the worker concerned.

Defective applications shall have effects, in accordance with the preceding paragraphs, when the omitted and required data or documents are remedied within ten days. "

" 4. Recognition of the right to discharge by the provincial directorate of the General Treasury of Social Security or by the administration of the competent Social Security shall issue the appropriate supporting evidence, which shall be kept by the employer. as long as the worker does not cause a discharge and, in any case, for four years, or for the self-employed person, with an obligation to keep such supporting evidence during the same period.

Also, declared the low, the document that the credit must be kept during the same period of four years.

The preservation obligations of the supporting documents referred to in the preceding paragraphs shall be deemed to be fulfilled with the sole impression, authorized by the General Treasury of Social Security, of the discharge and discharge parties. whose data have been transmitted to the general file of affiliation by electronic, computer or telematic means, at the time they are required by the data subjects or by a judicial or administrative authority. '

Nine. Article 37 is worded as follows:

" Article 37. Effects of worker data variations.

1. The changes that may occur in the data of the workers in discharge will cause effects from the moment when they are produced whenever they are communicated in time and form to the provincial direction of the General Treasury of the Social security or the administration of social security, in accordance with the provisions of Article 28 of this regulation.

In another case they shall have effect from the day on which they are communicated, except where the variation produced at an earlier date has an impact on the contribution, in which case it shall be rolled back to the day on which it was (a) the application of the fees which are payable as a result of the right to return of the shares which have been wrongly entered, in accordance with the rules applicable to each case, provided that some or all of them are not have been prior to the last four years.

2. The persons obliged to communicate these variations shall incur the penalties and the responsibilities which are due to them before the date on which the communication takes place. '

Ten. Rule 1 (1) of Article 43 (1) is worded as follows:

" 1. In respect of the Taurian professionals, their inclusion in the census of assets as provided for in Article 13.2 of Royal Decree 2621/1986 of 24 December 1986 and its implementing rules will determine their consideration in situation of discharge, for all purposes, during each calendar year.

The exclusion of such a census will, for its part, result in the automatic discharge of the taurino professional into the General Social Security Regime, in the terms and with the effects set out in those rules. "

Once. Article 48 (1) and (2) shall be worded as follows:

" 1. In the Special Regime for the Workers of the Sea, each vessel shall have the consideration of a working centre, to which a code of own contribution account shall be assigned, which shall be taken into account in the Register of Employers and which shall be recorded, also, in the role or license of the vessel.

The justification for having been registered with the company and identified the vessel in the Register shall be a necessary requirement for the competent maritime authority to authorize its dispatch to the sea.

2. Membership and the high, low and variations of data of workers in this special scheme shall be in accordance with the general provisions of this Regulation with regard to the time limits and conditions for their formalisation. "

Twelve. Article 52 (1) is worded as follows:

" 1. Employers and, where appropriate, self-employed persons are required to keep, for a minimum period of four years, the documents supporting the registration of the employer, the formalisation of the coverage and the charging of the professional contingencies and coverage of the economic benefit due to temporary incapacity, as well as the affiliation, ups, downs and variations of data of the workers, in the terms regulated in the previous title. "

Thirteen. Article 59 (2) is worded as follows:

" 2. If contributions have been made in respect of persons excluded from the scope of the Social Security system, they shall not have any effect and the persons in respect of whom such undue quotas have been entered shall have (a) whether or not they have been paid maliciously, they shall be entitled to their return, after deduction, in any event, of the amount of the benefits which they have unduly received, provided that they are not prior to the last four years. "

Fourteen. Paragraph 3. of Article 61 (1) is worded as follows:

"3." 3. Anyone who is the cause for which the discharge is declared undue, in the event that the provision of services continues, the exercise of the activity or the related situation with it, the obligation shall not be interrupted (a) to be listed during the unduly low due, also claiming the relevant quotas as long as they are not prior to the last four years. "

Article 2. Amendment of the General Regulation on the Listing and Settlement of Other Rights of Social Security, adopted by Royal Decree 2064/1995 of 22 December 1995.

The General Regulation on the Listing and Settlement of Other Social Security Rights, approved by Royal Decree 2064/1995 of 22 December 1995, is amended as follows:

One. A paragraph 5 is added to Article 9, with the following wording:

" 5. The pro-rata periods referred to in paragraphs 1 and 2 for the purposes of multi-employment shall be carried out at the request of the undertakings or workers concerned and shall have effect from the settlement of quotas corresponding to the month in which the accredit the existence of the situation of pluriemployment, except in the case of periods in which the obligation to list is required. '

Two. Article 15 is worded as follows:

" Article 15. Settlement of the quotas as content of the obligation to list.

1. The obligation to contribute to the systems of the social security system implies the carrying out of the operations, communications and other acts necessary for the determination of the social security contributions and the concepts of recovery. together with the same, as well as, where appropriate, surcharges and interest on such quotas, by applying the rate or rates corresponding to the basis or bases of quotation of the persons for whom there is an obligation to list during the period or periods to be settled, by deducting, where appropriate, the amount of the deductions in the terms and conditions laid down for the purposes of compliance with that obligation.

2. The determination of the Social Security contributions and the concepts of joint recovery shall be carried out by means of one of the following settlement systems, as laid down in Article 19.1 of the recast of the General Law of the Social Security:

(a) In the system of self-settlement of quotas, their determination or calculation shall be the responsibility of the persons responsible for the fulfilment of the obligation to list, unless their amount is determined by the regulatory rules of the Social security contributions in each financial year.

Those responsible subjects shall transmit the payment of dues to the General Treasury of Social Security through electronic means, except in cases where the filing of the documents of the quotation for each period to be settled.

(b) In the system of direct settlement of quotas, their determination or calculation shall be the responsibility of the General Treasury of Social Security, the subject being responsible for the fulfilment of the obligation to make a request for the calculation of the settlement for each worker and provide the data necessary for the settlement, in both cases by electronic means.

(c) In the system of simplified settlement of quotas, their determination shall be made by the General Treasury of the Social Security, provided that the discharge of the persons required to refer to those quotas, in the cases in which they are where applicable, has been requested within the prescribed period of time, without being required to comply with the obligations set out in the preceding paragraphs.

In order to be discharged out of the regulatory period, the system will be cleared by this system of the quotas for the periods after the filing of the application, and the compliance with the requirements will not be required. obligations set out in the preceding paragraphs with respect to such quotas.

3. The provisions of the above paragraph are without prejudice to the functions of verification and control which, in respect of the settlement of quotas effected by any of the systems indicated, correspond to the General Treasury of the Social security and other administrative bodies, in the terms laid down in this Regulation, in the General Regulation on the collection of social security and other supplementary provisions, as well as the Labour and Safety Inspectorate Social, in the exercise of the powers conferred on it by law. "

Three. Article 16 is worded as follows:

" Article 16. Settlement period.

1. The period of settlement of the Social Security contributions and the concepts of joint collection with them is the time limit to which the operations, communications and other actions necessary for the determination of the social security contributions are concerned, for the purpose of your payment.

2. Except where settlements are established or expressly authorised for periods of higher or lower, in the terms and conditions laid down by the Ministry of Employment and Social Security, the periods for the settlement of quotas shall be complete natural circumstances, even if the accrual of those and/or their payment is made for periods other than months, in which case the following rules apply:

(a) The settlement of shares to be paid on a basis constituted by remuneration payable for hours, days or weeks shall be referred to in the calendar month to which the accrual is due, irrespective of whether the payment is due of such liquidations must be carried out within the same period or in a different time limit set for that purpose.

(b) Settlement of shares relating to remuneration concepts included in the listing basis but which are payable for periods longer than monthly or which are not of a periodic nature and which are satisfied within the corresponding economic year shall be pro rata in the monthly liquidations of that financial year, in the terms established by the Ministry of Employment and Social Security.

(c) The proportional parts of remuneration concepts included in the listing basis for months which have already been the subject of settlement and, where applicable, of payment, as well as increases in the bases, rates or the own quotas to have retroactive effect shall be the subject of supplementary settlements, relating or declaring separately the basis of contributions for each month in accordance with the ceilings, bases and rates and other conditions in force in the months to which wages correspond.

In the same way, those rewards that could not be the subject of early quantification, in whole or in part, for the purpose of the pro-rata referred to in paragraph (b), shall be settled. "

Four. Article 17 is worded as follows:

" Article 17. Deductions.

1. The settlement of the full quotas, resulting from the application of the corresponding rate or, where appropriate, the settlement of the fixed quotas, to the basis of contributions, may only be the subject of a deduction by way of a correction of the basis, rate reduction, reduction or bonus of the quotas, for the causes and in the terms and conditions expressly established, without prejudice to the application of the compensation and other causes of extinction of the debts with the Security Social cases where they arise, in accordance with the provisions of Articles 51 and 60 of the Regulation Social Security Collection General.

For the purposes of the foregoing paragraph, the acquisition, maintenance and loss of reductions, bonuses and other benefits on the basis, rates and quotas of Social Security and the concepts of (a) joint recovery shall be in accordance with the provisions of the law and, in particular, Articles 77 of Law 13/1996 of 30 December 1996 on tax, administrative and social measures and 29 of Law 50/1998 of 30 December 1998 on measures to be taken tax, administrative and social order.

2. In the system of self-settlement of quotas, the application of base corrections, rate cuts, reductions and bonuses shall be carried out by the subject responsible for the fulfilment of the obligation to list in the quotas transmitted within the legally established period or, where appropriate, in the listing documents submitted within that period, the resulting liquid quota being entered only, unless the rule setting out them provides otherwise and without prejudice to the possibility that its beneficiaries may subsequently apply for the compensation of the amount of the correction, minorage, reduction or bonus of the entity or body that is required to bear its cost.

3. In the systems of direct settlement and simplified settlement of quotas, the General Treasury of the Social Security will apply the corrections of bases, types, reductions and bonuses that correspond to the workers settlement within a period of time, for the entry of the resulting shares by the responsible persons and without prejudice to the possibility of requesting the compensation referred to in the previous paragraph.

4. The General Treasury of Social Security may verify the correct application of the deductions referred to in this Article, irrespective of the settlement system used. Deductions applied without cause and/or due form shall give rise to the administrative settlements and complaints that come, without prejudice to the penalties that are relevant.

The provisions of the foregoing paragraph shall be without prejudice to the powers of verification which correspond to the Labour Inspectorate and the Social Security in the exercise of the duties which it has legally attributed. "

Five. Article 18 is worded as follows:

" Article 18. Form and time limits for quota settlements.

1. In the system of self-validation, the liquidations of the Social Security contributions, both by common and professional contingencies, which have been accrued during the period referred to in the settlement with application, where appropriate, of the deductions, compensations and surcharges from the persons responsible for their entry must contain the data necessary for the development of the verification functions and, where appropriate, the settlement, as well as of the other functions of revenue management and of the protective action attributed to institutions management and the General Treasury of Social Security.

These settlements will be the subject of electronic transmission to the General Treasury of Social Security or, where appropriate, of presentation through the respective quotation documents, until the last natural day of the respective (a) a statutory period of entry, as provided for in Articles 55 and 56 of the General Social Security Recovery Regulation, irrespective of whether the quotas and surcharges which may be applicable are entered into or not that period.

2. In the direct settlement system, the settlement of quotas shall be carried out in the form and within the following time limits:

(a) The persons responsible for the performance of the obligation to list must ask the General Treasury for Social Security to implement the payment of the Social Security contributions and to provide the information that allow them to be calculated, up to the penultimate calendar day of the statutory deadline.

(b) The calculation of the liquidation shall be carried out on the basis of the data available to the General Treasury of the Social Security on the subjects who are obliged to list, consisting of those who have already been provided by the responsible persons in compliance with the obligations laid down in respect of the registration of undertakings and affiliation, high, low and variations in the data of workers, and by those who are in their possession and affect the contribution, as per those who are required to provide, where appropriate, the persons responsible for each settlement period. With regard to the latter data, the responsible subject may request the General Treasury of Social Security to use those which it had previously communicated for the purposes of calculating the settlements for periods of time. later.

(c) The General Treasury shall apply the deductions referred to in the preceding Article as well as, where appropriate, the compensation of the amount of the benefits paid under the delegated payment scheme with that of the quotas. corresponding to the same period of liquidation, on the basis of the data received from the managing and collaborating entities of the Social Security, as provided for in Article 26.5 of the recast text of the General Law on Security Social.

(d) If the settlement may be conducted with the indicated data, the General Treasury of the Social Security shall carry out its calculation, issuing the electronic payment document and the nominal number of workers within the time limit. Revenue regulatory.

e) If the liquidation could not be carried out because the data were insufficient or would not be in accordance with the regulations on social security contributions and contributions, the General Treasury, within a maximum period of 48 hours count from the input of those, inform the responsible person about the cause that prevents their calculation, and must be able to communicate the data that allow the liquidation to be carried out, until the penultimate natural day of the (a) statutory income, for payment within that time limit.

If the cause of the liquidation is not resolved, the said common social security service shall claim the amount of the fees due in accordance with Articles 30 and 32 of the recast of the General Law of the Social Security.

Without prejudice to the foregoing paragraph, the person responsible for the income may request the General Treasury of Social Security to practice the settlement of the fees for those workers. whose data allow for its calculation. In this case, the electronic payment document shall be issued for the contribution for such workers and the nominal ratio referred to them.

(f) If the person responsible for the income of the quotas requests the correction or cancellation of the liquidation carried out before the penultimate calendar day of the statutory deadline, his obligations in this system settlement shall be deemed to be fulfilled if any of the following circumstances apply:

1. When it is possible to carry out a new quota settlement within the statutory income deadline after applying for its practice and reporting the necessary data for this.

2. When it is not possible to carry out a new settlement of quotas within that period for reasons attributable exclusively to the Administration.

3. When, within the statutory period of entry, the subject responsible for the application requests the rectification of material, arithmetic or calculation errors in the practice that are attributable exclusively to the Administration, and the new settlement in which such errors are corrected takes place out of time.

3. In the simplified settlement system, the General Treasury of Social Security shall practice the settlement of the Social Security contributions for each period without the need for prior application by the responsible person, as communicated or submitted within a period of time as provided for in Article 26.4 of the recast text of the General Law on Social Security, for entry by the latter.

4. As long as they are collected in conjunction with the Social Security contributions, those corresponding to the unemployment contingency, as well as for the Guarantee Fund and by vocational training, shall be settled and communicated in the same manner and in the same period. than those. "

Six. Article 19 is worded as follows:

" Article 19. Control of the liquidations.

1. The General Treasury of Social Security, in accordance with Article 32a of the recast text of the General Law on Social Security, may verify the accuracy and veracity of the operations carried out and the data used and/or contributed. for the settlement of the quotas, irrespective of the system for which they were calculated or determined, and to obtain, with the exception provided for in Article 35.f) of Law No 30/1992 of 26 November 1992, the legal status of the public administrations and the common administrative procedure, reports and documentation necessary for the justification of such data and operations.

Managing and collaborating entities of Social Security may also exercise control functions of the liquidations, within their respective competencies.

The provisions of the foregoing paragraphs shall be without prejudice to the powers of verification corresponding to the Labour Inspectorate and the Social Security in the exercise of the duties conferred on it by law.

2. Where the compensation for benefits paid under a delegated payment scheme or the deductions referred to in Article 17 of this Regulation has been applied in respect of the payment of contributions from the Social Security and the concepts of joint recovery. Regulations, even if they are automatically granted by the rule of law, the managing and collaborating entities will verify the origin and accuracy of the compensation and deductions that are borne by their respective budget.

For these purposes, the General Treasury of Social Security shall forward to the managing body or contributor interested in the management of the various contingencies and concepts of joint collection the settlements made for (a) to be checked and checked for the accuracy of the deductions and compensations. Such an entity shall, where appropriate, account for the General Treasury of the Social Security of the final decisions or the feisty communications issued in respect of the administrative complaint of the amount that proceeds.

3. Where the control functions of the liquidations are not expressly attributed to a given body or entity, their exercise shall be deemed to correspond to the General Treasury of Social Security. "

Seven. Article 29 (3) is deleted, as is the case in point 4 of Article 29 (4), as set out in Article 29 (3).

Eight. Article 31 is worded as follows:

" Article 31. Trade representatives ' contribution.

With regard to trade representatives, the quotation for all contingencies and situations covered by the protective action of the General Regime, as well as the concepts of joint collection with the quotas of the rules, shall be governed by the rules of the preceding sub-sections, without more particularity than that laid down in the following paragraph.

The monthly contribution basis for common contingencies may not be lower or higher, respectively, to the minimum and maximum bases established at any time for group 5 of the scale of trading groups to which refers to Article 26.2, in which trade representatives are included, for the purposes of listing for such contingencies. '

Nine. Article 32 (5) (a) and (c) shall be worded as follows:

"(a) Companies shall communicate to the General Treasury of Social Security the wages actually paid to each artist in the calendar month to which the contribution relates."

" (c) At the end of the financial year in question, the General Treasury of Social Security, as referred to in paragraph 4 of this Article and taking into account the remuneration communicated and the bases listed, shall carry out the final settlement for workers for common contingencies and unemployment, with the general rate laid down for these contingencies, both for the business contribution and for the of the employees, proceeding, where appropriate, to the complaint to the latter of the amount of the final settlement for the entry of the quota differences within the regulatory period of the month following its notification. However, the General Treasury of Social Security may authorize workers who so request within that month to make such entry for monthly deferred periods in one or more calendar months up to the maximum of six months, as time-limits. payment regulations.

Upon receipt of the final settlement by the worker, the worker may choose, within the month following the notification of the settlement, to pay the amount or because the adjustment is made on the basis of the bases indeed listed. If no communication is made within that period, the latter shall be deemed to have opted for the latter, with the General Treasury of the Social Security to carry out the new regularisation, leaving without effect the first.

On the assumption that, in the case of the General Social Security Treasury, the liquidation of permanent quotas to the workers would have resulted in an excess of contributions in the economic year, it will be carried out, by (a) the right to return, on its own initiative or at the request of a party, the sums paid by those workers, in accordance with Articles 23 of the recast of the General Law on Social Security, 44 and 45 of the General Regulation on the collection of social security and other supplementary provisions. "

Ten. Article 33 (5) (a) shall be worded as follows:

"(a) Companies shall communicate to the General Treasury of Social Security the wages actually paid to each professional taurino in the calendar month to which the quotation relates."

Once. Article 45 (1) is worded as follows:

" 1. The period of liquidation of the obligation to list the Special Scheme for the Self-Employed or Self-Employed Workers shall always be referred to in full months.

The calculation of the quotas in this special scheme shall be carried out by means of the simplified settlement system, as laid down in Articles 15 et seq. "

Twelve. Article 52 (3) is worded as follows:

" 3. In any event, for the purposes of determining the bases for contributions for common contingencies, unemployment and cessation of activity in respect of workers falling within the second and third groups of this special scheme, as referred to in paragraphs 2 and 3 Article 54, to the resulting quantities in accordance with the rules laid down in the preceding paragraphs of this Article shall apply the weightings established or established by the Ministry of Employment and Social Security, on a proposal of the Social Institute of the Navy, heard the trade union and business organizations representative, fishermen's and fisheries producers ' organisations.

Such weightings shall be fixed taking into account the characteristics of the activities covered by those groups and the economic capacity of undertakings and employees. "

Thirteen. Article 55 is worded as follows:

" Article 55. Content and circumstances of the obligation to list.

1. In respect of the employed persons included in the Special Regime of the Sea Workers, the birth, duration and extinction of the obligation to list and the period, form and period of the settlement of the quotas, as well as their verification and control shall be governed by the provisions of Article 28.

2. In respect of the self-employed persons included in this special scheme, the period, form and time limit for the settlement of the fees and the birth, duration and termination of the obligation to list shall be governed by the provisions of paragraphs 1. and 2 of Article 45.

3. The Social Institute of the Navy, in the framework of its collaboration with the General Treasury of Social Security for the management of revenues in the field of the Special Regime of the Workers of the Sea, will be able to carry out the verification of the settlement of quotas and other social security rights in the terms established by the Ministry of Employment and Social Security.

4. In any event, the arrangements for the collection systems laid down in this special scheme by the Ministry of Employment and Social Security shall have no other scope than to facilitate compliance with the obligation to list, without affect the subjects, contents, amounts and other essential elements thereof. "

Fourteen. Article 65 (4) is worded as follows:

" 4. During situations of temporary incapacity, maternity, paternity, risk during pregnancy and risk during natural lactation, the daily basis of contribution shall be the daily basis of the corresponding benefit. In situations of temporary incapacity and maternity in which no entitlement has been given to the respective allowance, the daily basis of contributions shall also be calculated on the basis of the daily basis of the benefit which the corresponding, to have been caused to the same.

This quotation basis will apply during all calendar days when the worker remains in one of the situations listed above. "

Fifteen. Article 77 (2) is worded as follows:

" 2. The contributions of the undertakings referred to in Article 75.2 shall be constituted by the amount resulting from the application of the coefficient fixed by the Ministry of Employment and Social Security on the part of the share of accidents at work and occupational diseases corresponding to the contingencies of permanent disability and death and survival.

The liquidation of these contributions will be made in conjunction with the settlement of quotas referred to in Articles 15 and following of this regulation, either by the companies themselves authorized to collaborate, or by the Treasury. General of Social Security, according to the applicable settlement system, and its revenue will be made in conjunction with the fees that these companies must pay monthly, in accordance with the provisions of Article 68 of the General Regulation of collection of Social Security. "

Sixteen. Article 91 is worded as follows:

" Article 91. Challenge of the acts of liquidation.

1. Acts performed by the General Treasury of Social Security for the determination of the debts of which the object is a resource included in its collection, in the terms referred to in Article 1 of the General Rules of Collection of the Social security may be contested in the form, time limits and other conditions laid down in Law 30/1992 of 26 November 1992 on the legal system of public administrations and the common administrative procedure and in Law 29/1998 of 13 July, regulator of the administrative-administrative jurisdiction.

The challenges of the acts of liquidation of the General Social Security Treasury will only result in the suspension of the collection procedure in the terms and conditions provided for in Article 30.5 of the text. recast of the General Law on Social Security and Article 46 of the General Regulation on the collection of social security.

2. Public administrations and entities and bodies of which they are dependent may not make an administrative appeal against the acts of liquidation of the General Treasury of Social Security, even if it is required before the appeal administrative-administrative proceedings against such acts, within the period and conditions laid down in the regulatory law of that jurisdiction.

3. Other liquidations of the General Treasury or other bodies or administrations in the field of social security, for the purposes of payment or fulfilment of obligations arising from acts or contracts the subject of which is not included in the management The collection of the information referred to in that common service of social security shall be contested in the order of the court, which shall proceed in accordance with the nature of the said acts or contracts. '

seventeen. The second additional provision is deleted.

Article 3. Amendment of the General Regulation on the collection of social security, approved by Royal Decree 1415/2004 of 11 June.

The General Regulation on the collection of social security, approved by Royal Decree 1415/2004 of 11 June, is amended as follows:

One. Article 1 (1) (n) shall be worded as follows:

"n) drawback of improperly compensated benefits and unduly applied deductions."

Two. Article 6 (1) is worded as follows:

" 1. The voluntary collection period shall be initiated at the date of commencement of the statutory period of entry and shall be prolonged, without payment or other cause of extinction of the debt, until the issuance of the award providence, with which it shall start the period of executive recovery, without prejudice to the cases in which the deduction procedure applies.

In the cases provided for in this regulation, the obligations regarding the settlement of quotas in the form and time limits provided for in Articles 26 of the recast of the General Law on Social Security and 18 must be fulfilled. of the General Regulation on the Listing and Settlement of Other Rights of Social Security, approved by Royal Decree 2064/1995 of 22 December 1995, even if its entry into a regulatory period is not yet to be made. "

Three. Article 9 is worded as follows:

" Article 9. Notifications.

1. Notifications made in the collection procedures covered by this Regulation shall conform to their content and shall be made in accordance with the provisions of Article 58 (2), (3) and (4) of Law No 30/1992 of 26 November 1992.

2. The practice of notifications in the field of management of social security shall be made by electronic means or at the address or place of business, as follows:

(a) With respect to the persons responsible for the payment of debts to the Social Security, obliged to join or voluntarily join the System of Electronic Data Referral (RED), all the notifications will be made compulsorily by appearance at the electronic headquarters of the Secretariat of State for Social Security, under the terms and conditions laid down by the Ministry of Employment and Social Security.

These notifications will be made available to both the responsible subjects and those authorized for the use of the RED System, except that the responsible parties opt for the notifications. They shall be exclusively made available to them or also to the provision of a third party to whom they have granted their representation.

Electronic notifications shall be construed as practical, for all legal purposes, at the time of access to their content in the electronic headquarters of the Secretariat of State for Social Security, provided that that takes place within 10 calendar days following the making available of the relevant notification.

If the notification is expressly rejected, the procedure will be carried out, the procedure being continued. The notification shall also be deemed to be rejected, with the same effect, if its content is not accessed within the time limit specified in the preceding paragraph.

b) With regard to the subjects responsible for the payment of debts with Social Security, not obliged to join or voluntarily join the RED System, which choose to be notified by electronic means, the notifications they shall also be compulsorily effected by appearance at the electronic seat of the Secretariat of State for Social Security, as referred to in subparagraph (a).

For the purpose of receiving electronic notifications, these responsible subjects may choose to also address their representative, if any, in which case these notifications will be made available to both the responsible as their representatives.

(c) With regard to mutual partners with social security, as well as their joint institutions and institutions, notifications in the field of revenue management shall also be made at the electronic headquarters of the Secretariat of State of Social Security, in terms and with the scope to be determined by the Ministry of Employment and Social Security.

(d) With regard to the responsible persons referred to in paragraph (b) who do not choose to be notified by electronic means, the notifications shall be made at the address which they expressly indicated and, failing that, the person listed in the records of the Social Security Administration or in another appropriate place for that purpose, in accordance with the provisions of Article 59 (1), (2) and (4) of Law No 30/1992 of 26 November 1992.

3. Notifications relating to other persons interested in the collection procedure provided for in this Regulation shall be made in accordance with paragraph 2 (d) unless they are already obliged to receive them by electronic means or by means of a to be notified by such means, in which case the provisions of paragraphs (a) and (b) of paragraph 2 shall apply, without prejudice to the exceptions which may be provided by the Ministry of Employment and Social Security.

4. Where the persons concerned in a collection procedure are not known, the place of the notification or the means to carry out the procedure is ignored, or, if the notification is attempted, it would not have been possible to practice in any of the cases provided for in the The notification shall be made exclusively by means of a notice to be published free of charge in the 'Official Gazette of the State', in accordance with the provisions of the additional provision quinquesima.4 of the recast text the General Law of Social Security. "

Four. Paragraphs 1 and 2 of Article 10 are worded as follows:

" 1. Debts with Social Security whose object is constituted by quotas, when they are not paid in the statutory period of entry, shall bear the following surcharges:

(a) Where the persons responsible for the payment have completed within the period the settlement obligations laid down in Article 26 (1) and (2) of the recast text of the General Law on Security Social, a surcharge of 20 percent of the debt, if the due fees are paid after the expiration of the deadline for their income.

(b) Where the persons responsible for the payment have not fulfilled the settlement obligations set out in paragraphs 1 and 2 of Article 26 (2) within the time limit:

1. º 20 percent of the debt, if the due fees are paid before the termination of the income deadline set in the debt claim or settlement act.

2. º 35 percent of the debt, if the fees due from the termination of the income period are paid.

2. Social security debts which are of a public-law income and whose object is made up of resources other than shares, where they are not paid within the prescribed period of time shall be increased with the the surcharge provided for in paragraph 1.a). '

Five. Paragraphs 2 and 3 of Article 13 are worded as follows:

" 2. Where the debtor has fulfilled the obligations relating to the settlement of quotas laid down in Article 26 (1) and (2) of the recast of the General Law on Social Security, without having made his entry into the (a) a statutory period, or where a claim for a debt or a settlement act has already been issued against it, the General Treasury of Social Security may only require that debt to another person in solidarity by way of a claim of debt by referral; or, where appropriate, the Labour and Social Security Inspectorate, by means of a settlement act, without prejudice to any precautionary measures which may be taken on its assets at any time to ensure the recovery of the debt.

3. Unless the joint liability is limited by law, the claim for debt by derivation shall comprise the principal of the debt and the surcharges and interest which have become due at the time of issue, in the recovery procedure. the first person in charge of the liability to whom he had claimed responsibility, or who had fulfilled the obligations relating to the settlement of quotas. It shall also include the costs incurred for the recovery of the debt.

From the claim of debt or the settlement act by derivation, all the principal and the principal, the surcharges and the interest that must be required of the first person responsible, and all the coasts that are responsible, shall be required. generate for debt collection. "

Six. Article 25 (2), (3) and (4) are worded as follows:

" 2. Proof of payment shall be, as the case may be:

(a) Receipts for the settlement of contributions and other documents for the entry of debts with Social Security, duly completed and validated by the collaborators in the collection management.

(b) Receipts issued by the collecting bodies or by the collaborators in the management of the collection.

c) The certification certificates of the income made.

(d) Any other document to which the General Director of the General Treasury of the Social Security is specifically entitled to provide proof of payment.

3. Employers and other persons responsible for the fulfilment of the obligation to pay contributions shall keep copies of the supporting documents for a period of four years. Where the settlement of quotas is not effected by electronic means, they shall also retain, during the same period, a copy of the listing documents submitted.

4. Employers shall inform the persons concerned, within the month following that in which the quotas are entered, of the data relating to the contribution to social security and to the concepts of joint recovery.

When such data is transmitted or obtained by electronic means, the reporting obligation shall be deemed to be fulfilled by placing or making available to the workers, through the display of computer or computer terminal, of the data in its archives which, for such purposes, shall be regarded as an authorized copy of the nominal worker relations, the clearance receipts and, where appropriate, other supporting documents showing the revenue from the quotas.

In other cases, employers must present, in the workplace and during the period referred to in the first subparagraph of this paragraph, a copy of the nominal number of employees and of the respective quotation, completed and validated by the contributor corresponding to the management of the collection, or authorized copy of both. This obligation may be replaced by making such documentation manifest to workers 'representatives during the same period.'

Seven. Article 36 (1) is worded as follows:

" 1. In the event of non-compliance with any of the conditions or payment of the deferral, the award procedure that had been initiated prior to its granting shall be continued without further processing. It will also be given, without further processing, to provide a prize for that debt that would not have already been pressed, to which the surcharge of 20 percent of the principal will be applied, if the person responsible for the payment would have met within the obligations relating to the settlement of quotas laid down in Article 26 (1) and (2) of the recast of the General Law on Social Security, or of 35% otherwise.

In this award procedure, the collection bodies will first carry out the guarantees that would have been established.

In any event, the default interest that is required will be accrued from the expiration of the respective statutory income deadlines. "

Eight. Article 54 (4) is worded as follows:

" 4. Where the debt to the Social Security is not yet settled but has been accrued and the statutory period for its payment has elapsed, and provided that it corresponds to amounts determined by the application of the bases, rates and other Previously established objective data enabling a maximum number of liability to be set, the prior authorisation, in its respective field, of the provincial director of the General Treasury of Social Security or, where appropriate, his/her Director-General, or authority to whom you delegate.

When the statutory time limit has expired and the person responsible for the payment has met within the deadline the obligations for settlement of quotas as set out in Article 26 (1) and (2) of the text (a) the Commission shall, in accordance with Article 4 (2) of the General Law on Social Security, or have already issued a statement of reasons for the recovery of the debt or final settlement act, the precautionary measures may be taken without further processing and shall be carried out by the collection units. Social Security Executive. "

Nine. Article 56 (3) is worded as follows:

" 3. The payment of the Social Security contributions and the concepts of joint recovery may be effected, in the cases and conditions laid down by the Ministry of Employment and Social Security, by means of periodic partial deliveries on behalf of the Ministry of Employment and Social Security. with subsequent annual regularisation or at the time when the obligation to quote is extinguished, to take place before the end of that annual period. '

Ten. Article 58 is worded as follows:

" Article 58. Form of payment.

1. The income of the debts with the Social Security shall be effected by means of payment systems and formalities to be established by the General Treasury of Social Security.

2. At the time of voluntary payment of the amounts due to the Social Security, the responsible person shall submit to the collaborators referred to in the previous article the corresponding income document or documents, except in cases where it is carried out by means of the home address system.

This presentation may also be made through electronic means, with the particularities and through the collection systems determined by the Director General of the General Treasury of Social Security.

3. Upon entry, the contributor shall provide the party with the appropriate supporting evidence, referring to the General Treasury of the Social Security the documents submitted upon receipt of the income or the references or codes established for each payment system, in the form and time limits determined by the Director-General of that common social security service. "

Once. Article 59 is worded as follows:

" Article 59. Compliance with obligations on the settlement of quotas.

1. The obligations relating to the settlement of quotas laid down in Article 26 (1) and (2) of the recast text of the General Law on Social Security shall be complied with even if the persons responsible for the payment do not enter the appropriate regulatory deadline.

To that effect, the settlement of quotas shall be effected in the form and time limits laid down for each settlement system in Article 26 and in Article 18 of the General Regulation on Listing and Settlement of other social security rights, approved by Royal Decree 2064/1995 of 22 December.

2. In cases where the settlement of quotas is to be the subject of presentation by means of quotation documents, the failure to receive them, when issued by the General Treasury of Social Security, shall not release the subject responsible for the obligation to pay within the regulatory deadline. "

Twelve. Article 60 is worded as follows:

" Article 60. Compensation and deduction in quota settlements.

1. The persons responsible for the payment who meet within the time limit the obligations relating to the settlement of quotas laid down in Article 26 (1) and (2) of the recast of the General Law on Social Security, irrespective of (i) whether or not they are admitted, may compensate for the amount of benefits paid, where appropriate, by virtue of their compulsory collaboration with the social security system, with that of the fees due for the same period.

In the system of autoliquidation of quotas, the compensation shall be applied by the responsible subject himself in the settlements transmitted within the time limit or, where appropriate, in the listing documents submitted within that period.

In the system of direct settlement of quotas, the compensation shall be applied by the General Treasury of Social Security in respect of the workers for whom the settlement may be carried out within the time limit, on the basis of the data provided by the managing and collaborating entities of the Social Security.

2. The persons responsible for the payment who have recognized bonuses, reductions or other deductions in the contribution to the Social Security and for concepts of joint collection, and would not have lost the right to those benefits for any cause, they shall be entitled to the discount of their amount in the settlement of quotas in which their application is made, in accordance with Article 17 of the General Regulation on the listing and settlement of other social security rights and provided that their entry is made within the regulatory period. '

Thirteen. Article 62 is worded as follows:

" Article 62. Debt claims.

1. The claim of debt shall be made in the following cases:

(a) Lack of contribution in respect of workers discharged, where the obligations relating to the settlement of quotas laid down in Article 26 (1) and (2) of the text have not been fulfilled within the period recast of the General Law on Social Security, or where, having been complied with, the settlement of shares or the quoted price data or the quotation documents presented contain material, arithmetic or calculation errors which result directly from them.

If these circumstances are checked by the Labour and Social Security Inspectorate, you will inform the General Treasury of Social Security with the proposed settlement.

(b) A lack of listing in relation to senior workers who do not consist of the settlement of shares or the quoted price data or of the listing documents submitted in time, for which they are consider that the obligations laid down in paragraphs 1 and 2 of Article 26 have not been complied with.

(c) Differences in the amount of the shares entered and those that are legally applicable to the settlement, resulting directly from the transactions or quotation data transmitted or the listing documents submitted, a legal assessment by the Labour and Social Security Inspectorate is not to be carried out on its listed character, in which case it shall proceed as provided for in Article 65.1.b) of this Regulation.

The differences arising from the application of compensation or deductions in the quotation, as well as, where appropriate, those corresponding to the omission or incorrect application of the tax, shall be understood within this paragraph. surcharges.

(d) Debts for quotas whose settlement does not correspond to the Labour and Social Security Inspectorate.

2. The claim of debt shall also be made when, in the interest of the data obtained in the General Treasury of Social Security or communicated by the Labour and Social Security Inspectorate and by application of any rule with a law range that does not exclude liability for Social Security debts, the payment of such debts should be required:

(a) To the severally responsible, in which case the claim shall comprise the principal of the debt to which the joint liability and the surcharges, interest and costs accrued until the moment it is issued reclamation.

(b) To subsidiary officers, in which case and unless their liability is limited by law, the claim shall comprise the principal of the debt payable to the initial debtor at the time of issue, excluding surcharges, interests and costs.

(c) To whom he has assumed responsibility for the death of the originating debtor; in such a case, the claim shall comprise the principal of the debt and the surcharges, interest and accrued costs until it is issued.

3. In the case of a lack of contribution in respect of discharged workers, claims for debt shall be extended in accordance with the following rules:

(a) If the obligations relating to the settlement of quotas as set out in Article 26 (1) and (2) of the recast of the General Social Security Law have been fulfilled within the period, the claim for debt shall be it will extend on the basis of the basis of quotation for which the corresponding quota settlement would have been carried out and on the basis of the rate in force on the date on which those shares were established.

(b) If the above obligations have not been met, the debt claim shall be made out on the basis of the average of the minimum and maximum basis for the last known trading group in which the the professional group or category of the workers to which the complaint relates is framed, except in cases where the basis of a single application is applicable.

In this case, once the time limits for entry laid down in Article 64 of this regulation have elapsed, there will be no effect on the procedure for collecting the fact that the wages received by the workers are lower than the bases entered in the claim for debt, and do not proceed with the repayment in respect of those bases. '

Fourteen. Article 65 is worded as follows:

" Article 65. Settlement minutes.

1. Quota settlement minutes shall be issued in the following cases:

a) Lack of membership or of high workers in any of the systems of the Social Security system.

(b) Listing differences for workers discharged, whether or not they are directly from the sell-off or the quoted price data or from the listing documents submitted, either on or off-term, including the applied by compensation or deductions.

Within this scenario, the differences between the remuneration actually received and the estimated bases that appear in the claims for debt issued under the scheme shall be understood to be understood within this scenario. Article 62.3.b).

c) Derivative of the liability of the subject to the payment, whatever its cause and applicable Social Security regime, and by virtue of any rule with a range of law that does not exclude liability for Social Security. In the case of legally provided joint liability, the Inspectorate may extend the minutes to all or any of the persons responsible; in this case, the settlement act shall comprise the principal of the debt to which the joint and several liability and charges, interest and costs incurred up to the date on which the minutes are drawn up.

(d) undue application of the bonuses in social security contributions, which are provided for in the form of a regulation for the financing of training schemes for the vocational training subsystem for employment.

In the cases referred to in paragraphs (a), (b) and (c), the Labour and Social Security Inspectorate may make requirements to those responsible for the payment of dues due for any cause, prior to recognition of the debt for those to the acting official. In this case, the entry of the debt by the quota contained in the requirement shall be made within the period determined by the Labour and Social Security Inspectorate, which shall not be less than one month and not more than four months. Failure to comply with the requirement will result in the extension of the settlement act and the non-payment of the non-payment of quotas.

2. The settlement proceedings shall be drawn up in accordance with the total remuneration which the worker is entitled to receive or who is in fact charged with being more than in the case of the work he or she is undertaking and who must be the basis of the quotation.

When the Labour and Social Security Inspectorate is unable to know the amount of remuneration received by the worker, the average of the minimum and maximum basis shall be estimated as the basis of the contribution. corresponding to the last known trading group in which the professional group or category of the workers covered by the settlement act was framed, except in those cases where single bases are applicable. '

Fifteen. Article 85 (1) is worded as follows:

" 1. Award providence shall be issued without prior claim of debt or settlement act in the following cases:

(a) Lack of income of all or any of the contributions that make up the quota, in respect of workers discharged and included in the transactions transmitted or in the quotation documents presented within the (a) the time limit for the application of the system of self-settlement of quotas, or in the settlements practised by the General Treasury of Social Security within the time limit, to apply the system of direct payment of quotas, where the debt is correctly calculated.

(b) Lack of income from the contributions of workers whose contribution is determined by the simplified settlement system, as provided for in Articles 19.1.c) and 26.4 of the recast of the General Law of Social Security and Articles 15 et seq. of the General Regulation on the Listing and Settlement of Other Social Security Rights. "

Sixteen. Article 87 (4) is worded as follows:

" 4. If, as a result of the enforcement action, an excess of recovery was incurred in respect of the amount of the debt, the General Treasury of Social Security, in accordance with the distribution of powers it has established, proceed to the immediate return of the excess to the apreed or, where appropriate, to the person who is the holder of the right or right in whose execution it has been carried out, unless he or she mediates an attachment or a restraining order. "

seventeen. Article 117 (1) is worded as follows:

" 1. The announcement of the auction will be published on the Social Security bulletin board located at the electronic headquarters of the Secretary of State for Social Security.

When, in the judgment of the provincial director of the General Treasury of Social Security, it is appropriate for the purpose pursued and is proportionate to the value of the goods, the announcement of the auction may also be published in (a) mass media, or in specialised publications. "

Eighteen. Article 122 (6) is worded as follows:

" 6. As provided for in Article 87.4 and unless there is an attachment or restraining order, the excess of the price obtained at the auction, if any, shall be delivered to the apreed or, where appropriate, to the person who is the holder of the goods or the right to which he is entitled. disposal. "

nineteen. The additional second provision is worded as follows:

" Additional Disposition Second. Collaboration of the Social Institute of the Navy.

The Social Institute of the Navy will collaborate with the General Treasury of Social Security in the performance of the collection function in the field of the Special Regime of the Social Security of the Sea Workers. "

Article 4. Amendment of the general regulation of the financial management of social security, approved by Royal Decree 1391/1995 of 4 August.

Article 7 of the General Regulation on the Financial Management of Social Security, adopted by Royal Decree 1391/1995 of 4 August 1995, is amended as follows:

" Article 7. Financial movements and treasury operations.

1. The General Treasury of Social Security shall maintain in the collaborating financial institutions, as compensation for its management, an average balance of valuations equivalent to the amount of the liquid collection obtained during five working days. month of collaboration referred to annual computation. To this end, it may order the necessary funds movements between the various financial institutions and their groupings or associations, in any event, to obtain such a purpose.

The Director-General of the General Treasury of Social Security may extend the annual calculation referred to in the preceding paragraph, in order to present financial circumstances as appropriate.

The percentage that the average balance referred to in the first paragraph of this paragraph shall be equal to in each contributing financial institution shall be the same in each month of the calculation period, in so far as the distribution between collections and payments in each one of them so permits. The General Treasury of Social Security shall eliminate deviations from the same percentage of average balance calculated for the total of the entities.

2. Without prejudice to the provisions of the previous paragraph, the General Social Security Treasury shall, in general, maintain the remaining funds in the Banco de España, but in order to facilitate its management, it may contract centralization. of such funds with one or more financial institutions, in accordance with procurement rules in the field of the public sector.

3. The General Treasury of Social Security shall carry out the movements of the provision of funds that are necessary between its accounts in accordance with the efficient management of its financial circuit.

4. Financial movements between accounts entitled to the name of the General Treasury shall not generate any expenditure from the Social Security Administration, except as may be expressly established by agreement or contract.

5. Under the funds deposited with the Banco de España or the financial institutions, the General Treasury of Social Security may, in securities issued by public legal persons, materialize the amounts and during the periods of payment of the payments. They shall be advised, in which case the costs to be incurred by such operations shall be passed on to them.

Also, in order to facilitate treasury management, the General Treasury of Social Security may conduct liquidity auctions, short-term operations of temporary acquisition of assets, time deposits and placements. of funds in paid treasuries, in the general terms and conditions laid down by the holder of the Ministry of Employment and Social Security, which shall respect the principles of solvency, publicity, competition and transparency.

Temporary asset acquisition operations may be subject to the same securities as the Banco de España admits in its monetary policy operations.

The General Treasury of Social Security may process the accession to secondary securities markets where necessary in order to be able to use the securities in them negotiated in the temporary acquisition of securities. assets. "

Single transient arrangement. Communication of the collective agreement code.

For the purposes of complying with the provisions of Articles 11.1 and 30.2.1. of the General Regulation on the registration of enterprises and affiliation, high, low and variations of data of workers in Social Security, in the wording given to both by this royal decree, the registered companies and with workers on the high on the date of their entry into force must communicate to the General Treasury of the Social Security, within the six calendar months following that of its publication in the "Official State Gazette" means the code or collective agreement codes applicable to them, in their case, as well as the code or codes of collective agreement which, where appropriate, apply to each of their employees, which shall be the same as the code of account for the listing in which they are listed or, if they are (a) a declaration of application in the enterprise more than one convention, with that or those which correspond to them from among those which are linked to that quotation account.

Single repeal provision. Regulatory repeal.

As many rules of equal or lower rank are repealed, they are opposed to what was established in this royal decree.

Expressly, and from the first day of the second month following the publication of this royal decree in the "Official Gazette of the State", they are repealed:

(a) Article 5 of Royal Decree 2621/1986 of 24 December on the integration of the Special Regimes of the Social Security of Railway Workers, Football Players, Trade Representatives, Toreros and Artists in the General Regime, as well as the integration of the Book Writers 'Regime into the Special Workers' Regime for Own or Autonomous Account.

(b) Articles 3 to 6 of the Order of 20 July 1987 for the development of Royal Decree 2621/1986 of 24 December 1986, which comes to the integration of various special schemes in the field of application, registration of companies, membership, ups and downs, listing and collection.

Final disposition first. Competence title.

This royal decree is issued under the jurisdiction of article 149.1.17 of the Spanish Constitution, which attributes to the State exclusive competence in matters of the economic regime of social security, Except for the first article, which is dictated under the jurisdiction that Article 149.1.17. of the Constitution attributes to the State to dictate the basic legislation in the field of Social Security.

Final disposition second. Regulatory enablement.

The Minister of Employment and Social Security is empowered to dictate how many provisions of a general nature are necessary for the implementation and development of what is established in this royal decree.

Final disposition third. Entry into force.

1. This royal decree shall enter into force on the day following that of its publication in the Official Gazette of the State, without prejudice to paragraph 2.

2. Article 43.1.1. of the General Regulation on the registration of undertakings and affiliation, high, low and variations of data of workers in social security and Article 31 of the general regulation on the listing and settlement of other rights of Social Security, in the wording given by this royal decree, will enter into force on the first day of the second month following that of the publication of this royal decree in the "Official Gazette of the State".

Given in Madrid, on July 24, 2015.

FELIPE R.

The Minister of Employment and Social Security,

FATIMA BANEZ GARCIA