In line with the philosophy that emanates from Law 11/2007, of June 22, of electronic access of citizens to Public Services, the State Administration of Tax Administration allocates part of its resources to explore the possibilities offered by the new technologies to make it easier for citizens to comply with their tax obligations and the telematic completion of procedures in their electronic headquarters.

Thus, regarding the payment of debts, the Resolution of 3 June 2009 of the Directorate General of the State Administration of Tax Administration on assistance to the tax and public authorities in their identification In the case of the Commission, the Court of State held that the Court of the Court of State held that the Court of State held that the Court of State held that the Court of State held that the Court of procedure for the realization of income through the Electronic Headquarters of the State Agency Tax administration, being set up as a prerequisite for the payment order for a qualifying advanced electronic signature system.

Subsequently, and in order to continue with the tendency to reduce the technical requirements necessary for the conduct of telematic procedures with the State Agency of Tax Administration and for the access to its Headquarters Electronic, the Resolution of 11 September 2014, of the Directorate General of the State Administration of Tax Administration, replaced the advanced electronic signature system with a new system of identification and authentication, based on the use of of recognised electronic certificates which fulfil the conditions laid down by the Law 59/2003, of December 19, of electronic signature, and that they are admissible by the State Agency of Tax Administration, according to the regulations in force at every moment.

In view of the fact that an electronic identification and authentication system other than the advanced electronic signature based on the use of a user code and password provided by the State Agency Tax Administration has sufficient guarantees and security conditions, the Resolution of 4 March 2014, of the Directorate General of the State Administration of Tax Administration, on assistance to the tax and tax citizens in their telematic identification to the collaborating entities on the occasion of the payment of Debt for the accounting procedure, by means of the non-advanced signature system with access key in a previous register (PIN24h), enabled the use of such non-advanced electronic signature systems in certain procedures of debt income through the Electronic Headquarters of the Tax Office.

However, and as provided for in point 5 of its eighth paragraph, the application of the latter Resolution to the payment transactions performed by the Administration was conditional on the express rating by this Department of Collection. The experience accumulated in the payment of self-payments has been positive and it can also be stated that the system of electronic identification and authentication based on the use of a user code and a password provided to the The State Tax Administration Agency has sufficient guarantees and security conditions, so this Center understands that the time has come to make the above mentioned enablement effective.

Order PRE/1838/2014 of 8 October, for which the Council of Ministers Agreement of 19 September 2014 is published, approving Cl@ve, the common platform of the State Administrative Public Sector for the identification, authentication and electronic signature through the use of concerted keys, extended the use of the PIN24h of the State Administration of Tax Administration. Therefore, from that date the references in the regulations to the PIN24h system should be understood as referring to the system Cl@ve PIN.

By virtue of the above, and in accordance with the provisions of point 1 of the first paragraph of the Resolution of 17 November 2011, of the Presidency of the State Tax Administration Agency, for which they are approved identification and authentication systems other than the advanced electronic signature to be electronically related to the State Tax Administration Agency and by the eighth paragraph of the Resolution of 4 March 2014, of the Directorate General of the State Administration of Tax Administration, on assistance to the obligated tax and citizens in their telematics identification with the collaborating entities on the occasion of the payment of debts by the accounting procedure, by means of the non-advanced signature system with access key in a previous register (PIN24h), Available:

First. Enabling the payment procedure to debts arising from liquidations carried out by the Administration.

Payment of settlement payments is enabled by the Administration through the Electronic Headquarters of the State Tax Administration Agency (https: //www.agenciattaria.gob.es) by means of the procedure, the technical specifications and conditions established for the purpose by the Resolution of 4 March 2014, of the Directorate-General of the State Agency for Tax Administration, on assistance to the tax authorities and citizens in their Telematics identification with the collaborating entities on the occasion of the payment of debts by the account procedure, using the non-advanced signature system with access key in a previous record (PIN24h).

Second. Applicability.

The provisions of this Resolution shall apply to payments made at the Electronic Headquarters of the State Administration of Tax Administration as of 1 October 2015, and corresponding to the following models: Entry:

a) Model 002: Liquidation State Tax Administration Agency: Volunteer and Executive.

b) Model 004: Liquidation State Tax Administration Agency: Compliance Inspection Acts.

c) Model 008: Income document associated with embargo measures.

d) Model 010: Liquidation State Tax Administration Agency: Partial or out-of-term revenue.

e) Model 031: Liquidation State Agency for Tax Administration: Foreign trade debts.

f) Model 032: Liquidation Economic-fiscal regime of the Canary Islands.

g) Model 060: Liquidation Delegation of Finance: Revenue in the General Deposit Box.

h) Model 061: Liquidation Revenue Delegation: Share of passive rights.

i) Model 069: Liquidation Delegation of Finance: Other Non-Tax Income.

Also, the provisions of this Resolution shall apply to payments made as of October 1, 2015 through the Electronic Headquarters of the State Administration of Tax Administration and corresponding to those other income models that are enabled in the application of payment by way of charge in the account of liquidations practiced by the Administration, accessible from the tax payment procedure, when the same is accessed using the non-advanced electronic signature system with access key in a prior record as a user.

Madrid, July 14, 2015. -Director of the Collection Department of the State Administration of Tax Administration, Soledad García López.