Resolution Of July 14, 2015, Of The Department Of Revenue Of The State Tax Administration Agency, Which Enabled The Payment Of Certain Returns Filed By The Administration Through The Electronic Office...

Original Language Title: Resolución de 14 de julio de 2015, del Departamento de Recaudación de la Agencia Estatal de Administración Tributaria, por la que se habilita el pago de determinadas liquidaciones practicadas por la administración a través de la sede electrónica...

Read the untranslated law here: http://www.boe.es/buscar/doc.php?id=BOE-A-2015-8269

In tune with the philosophy that emanates of the law 11 / 2007, of 22 of June, of access electronic of them citizens to them services public, the Agency State of Administration tax intended part of their resources to explore them possibilities that offer them new technologies for facilitate to them citizens the compliance of their obligations tax and it realization telematics of procedures in its headquarters electronic.

Thus, in relation to the payment of debts, the resolution of June 3, 2009 of the General direction of the State Agency for tax administration on assistance to the required tax and citizens in its identification telematics to the collaborating organizations on the occasion of the processing of tax procedures and, in particular, for the payment of debts by the system to charge into account or using credit or debit cards It established the procedure for the realization of income through the electronic Office of the State tax administration agency, being configured as necessary so that the originator of payment provided a system of advanced electronic signature acceptable.

Subsequently, and in order to continue the trend of reducing the technical requirements necessary for the completion of formalities telematics with the State tax administration agency and access to its electronic Office, resolution of 11 September 2014, of the General direction of the State tax administration agency, replaced the system of advanced electronic signature by a new system of identification and authentication , based in the use of certified electronic recognized that meet them conditions that sets it law 59 / 2003, of 19 of December, of signature electronic, and that are admissible by it agency State of Administration tax, according to the regulations existing in each time.

To the view of that a system of identification and authentication electronic different of it signature electronic advanced based in the use of a code of user and a password provided to the forced by it agency State of Administration tax has with sufficient guarantees and conditions of security, the resolution of 4 of March of 2014, of it address General of it agency State of Administration tax on assistance to the required tax and citizens in its identification telematics to the Collaborating entities at the time of the payment of debts by means of charge into account, through the system of not advanced signature with password in a prior registration (PIN24h), enabled the use of such systems of advanced electronic signature not in certain procedures of entry of debts through the electronic Office of the tax agency.

However, and according to the provisions of point 5 of its eighth paragraph, this last resolution applying to operations of payment of returns filed by the Administration was conditioned to the express authorization by this Department of revenue. Experience in payment of self-assessment has been positive and could be said, also, that the electronic authentication and identification system based on the use of a user code and a password provided to the obligated by the State tax administration agency has sufficient guarantees and conditions of security, what this Center means that the time make effective the previously aforementioned habilitation now.

The order PRE / 1838 / 2014, of 8 of October, by which is publishes the agreement of Council of Ministers, of 19 of September of 2014, by which is approves Cl@ve, the platform common of the Sector public administrative State for the identification, authentication and signature electronic through the use of key concerted, extended the use of the PIN24h of the Agency State of Administration tax. Therefore, starting from this date them references in the regulations to the system PIN24h must understand is referred to the system Cl@ve PIN.

Under it former, and of conformity with it planned in the point 1 of paragraph first of it resolution of 17 of November of 2011, of the Presidency of the Agency State of Administration tax, by which is approve systems of identification and authentication different of it signature electronic advanced for relate is electronically with the Agency State of Administration tax and by the paragraph eighth of it resolution of 4 of March of 2014 , the General direction of the State tax administration agency, on assistance to the required tax and citizens in its identification telematics to the Collaborating entities at the time of the payment of debts by means of charge into account, through the system of not advanced signature with password in a prior registration (PIN24h), available: first. Enabling of the procedure of payment debts from returns filed by the administration.

Is enables the realization of payments of liquidations practiced by the administration through the headquarters electronic of it agency State of Administration tax (https://www.agenciatributaria.gob.es) through the procedure, conditions and specifications technical established to the effect by it resolution of 4 of March of 2014, of it address General of it agency State of Administration tax, on assistance to them forced tax and citizens in its identification telematics before them entities collaborating with occasion of the payment of debts by the procedure of cargo into account, through the system of not advanced signature with password in a prior registration (PIN24h).

Second. Applicability.

(It planned in the present resolution will be applicable to them payments that is made in the headquarters electronic of the Agency State of Administration tax starting from the 1 of October of 2015, and that correspond to them following models of income: to) model 002: liquidation agency State of Administration tax: voluntary and Executive.

b) 004 model: State Agency liquidation of tax administration: proceedings of conformity inspection.

(c) model 008: income associated with measures of embargo document.

(d) model 010: State Agency liquidation of tax administration: income deadline or partial.

e) model 031: State tax administration agency liquidation: debts of foreign trade.

f) model 032: settlement regime Ceuta of the Canary Islands.

(g) model 060: liquidation of the Treasury delegation: the General deposit box income.

(h) model 061: liquidation of the Treasury delegation: passive rights fee.

(i) model 069: liquidation delegation of Hacienda: other income no tax.

In addition, as provided for in the present resolution shall apply to payments made from October 1, 2015 through the electronic Office of the State tax administration agency and which correspond to those of other models of income that are enabled in the application of payment by charge on returns filed by the administration account , accessible from the procedure of payment of taxes, when is access to the same using the system of signed electronic not advanced with key of access in a record prior as user.

Madrid, 14 July 2015.-the Director of the Department of revenue of the State tax administration, Soledad García López.