Law 16/2012 of 27 December, adopting various tax measures aimed at the consolidation of public finances and the impulse of economic activity introduced into the Spanish tax system the tax on Deposits in Credit Entities. In this way, in order to ensure a harmonised tax treatment throughout the Spanish territory and thus improve the efficiency of the financial system, the new tax was created with effect from 1 January 2013, with its regulation being established. in Article 19 of that Law 16/2012.

Recently, Law 18/2014 of 15 October, of approval of urgent measures for growth, competitiveness and efficiency, has modified with effect from January 1, 2014 the rate of tax on the Deposits in the Credit Entities, fixing it at 0.03 percent, and has introduced other reforms and technical improvements in the regulation established by Law 16/2012.

As regards the management of the tax, Article 19 (9) of that Law 16/2012 provides that the taxpayer must present the self-validation of the tax in the month of July of the year following that which coincides with the tax. tax period, in the place and form established by the Minister of Finance and Public Administration. In this case, the taxpayer shall disaggregate the amount resulting from each Autonomous Community in which they radiate the head office or the branches in which they maintain the third-party funds as well as the amount corresponding to the funds maintained through non-face-to-face marketing systems.

This mandate is linked to the content of paragraph 10 of the same article, in relation to the presentation of a self-settlement of payment on account of the tax, which has already been the subject of normative development by Order HAP/2178/2014, November 18, for which the 410 model of payment on account of the Deposit Tax in the Credit Entities is approved and other tax rules are modified.

This is why, by virtue of the above legal clearance and the general conferred by Article 117 of the General Rules of Procedure and the Tax and Development Management and Inspection Procedures Common rules of the procedures for the application of the taxes, approved by Royal Decree 1065/2007, of 27 July, it is necessary to approve the model 411 " Tax on the Deposits in the Credit Entities. Autoliquidation '. It is also appropriate to amend the model of self-settlement of the payment on account of the tax, in order to provide greater clarity in the way in which the self-validation should be made in relation to the territorial distribution of that payment to account, including information concerning Ceuta and Melilla.

The general rating given to the Minister of Economy and Finance mentioned above should be understood at present to be conferred on the Minister of Finance and Public Administration, in accordance with the provisions of Article 5 and the second final provision of Royal Decree 1823/2011 of 21 December 2011, which restructured the ministerial departments.

In its virtue, I have:

Article 1. Approval of model 411.

Model 411 " Tax on Deposits in Credit Entities is approved. Self-settlement, which is listed as Annex I to this Order.

The cited model will be available exclusively in electronic format.

The number of supporting documents to be shown in model 411 will be a sequential number whose first three digits will correspond to code 411.

Article 2. Required to present model 411

It will be required to present the model 411 who have the condition of taxpayers of the Tax on the Deposits in the Credit Entities in accordance with the provisions of Article 19 (Six) of Law 16/2012, 27 December, adopting various tax measures aimed at the consolidation of public finances and the promotion of economic activity, and do not enjoy exemption in accordance with the provisions of paragraph 4.

Article 3. Deadline for submission of model 411.

The time limit for the presentation of model 411 shall be between 1 and 31 July of the year following that which coincides with the tax period.

Article 4. Shape, conditions and procedure for presentation of model 411.

1. The presentation of the model 411 " Tax on Deposits in Credit Entities. Self-validation shall be carried out in accordance with the provisions of Articles 2 and 3 of Order HAP/2194/2013 of 22 November 2013 governing the procedures and general conditions for the submission of certain autoliquidations and information statements of a tax nature.

2. The electronic submission by the Internet of model 411 shall be made in accordance with the conditions and procedure laid down in Articles 6 to 11 of the HAP/2194/2013 Order of 22 November 2013 governing the procedures and procedures for the general conditions for the submission of certain self-actions and information statements of a tax nature.

Final disposition first. Amendment of the Order HAP/2178/2014 of 18 November, approving the model 410 for payment on account of the Deposit Tax in the Credit Entities and establishing the conditions and the procedure for its presentation and amends Order EHA/3127/2009 of 10 November, approving the model 190 for the declaration of the annual summary of withholding taxes and income on account of the Income Tax of the Physical Persons on income from work and economic activities, prizes and certain property gains and income taxes and are amended other tax rules.

Order HAP/2178/2014, of 18 November, approving the model 410 for payment on account of the Tax on Deposits in Credit Entities and establishing the conditions and the procedure for its presentation and amends Order EHA/3127/2009 of 10 November, approving the model 190 for the declaration of the annual summary of withholding taxes and income on account of the Income Tax of the Physical Persons on income from work and economic activities, prizes and certain property gains and income taxes and amend other tax rules, as follows:

The Annex to Order HAP/2178/2014 of 18 November 2014, in which the model 410 of "Payment on account of the Deposit Tax on Credit Entities" is replaced. Self-settlement ", for which it appears in Annex II to this Order.

Final disposition second. Amendment of the HAP/2194/2013 Order of 22 November 2013 regulating the general procedures and conditions for the submission of certain self-financing and information statements of a tax nature.

Order HAP/2194/2013 of 22 November 2013 regulating the general procedures and conditions for the presentation of certain self-financing and information statements of a tax nature modified as follows:

Model 411 is included " Tax on the Deposits in Credit Entities. Self-settlement " in the case of self-financing referred to in Article 1 (2) of Order HAP/2194/2013 of 22 November 2013 governing the procedures and general conditions for the submission of certain autoliquidations and information statements of a tax nature.

Final disposition third. Amendment of Order EHA/2027/2007 of 28 June, for which Royal Decree 939/2005 is partially developed, of 29 July, for which the General Tax Collection Regulation is adopted, in relation to the credit institutions providing the collaboration service in the collection management of the State Tax Administration Agency.

Order EHA/2027/2007 of 28 June, for which Royal Decree 939/2005 is partially developed, of 29 July, for which the General Tax Collection Regulation is adopted, in relation to the credit institutions providing the A collaboration service in the management of the State Tax Administration Agency is amended as follows:

In Annex I, Code 021-Autoliquidations, the following model of self-validation is included:

Model code: 411.

Denomination: " Tax on Deposits in Credit Entities. Self-validation ".

Income Period: 0A.

Final disposition fourth. Amendment of Order EHA/1658/2009 of 12 June laying down the procedure and conditions for the payment of certain debts, the management of which is attributed by the State Tax Administration Agency.

Order EHA/1658/2009 of 12 June, laying down the procedure and conditions for the payment of certain debts whose management is attributed by the State Agency for Tax Administration is amended as follows:

One. In Annex I, the following model is added:

Relation of models of autoliquidations whose income can be domiciled through the Collaborating Entities of the State Administration of Tax Administration ".

Model code: 411. " Tax on Deposits in Credit Entities. Self-validation ".

Two. The following amendment is inserted in Annex II, " General rules for the telematic presentation of autoliquidations with direct debit

:

The model 411 is added and the time frame corresponding to it:

Model code: 411. Deadline: From day 1 to July 26th of July.

Final disposition fifth. Entry into force.

This Order shall enter into force on the day following that of its publication in the "Official State Gazette".

Madrid, June 17, 2015.-The Minister of Finance and Public Administration, Cristobal Montoro Romero.

ANNEX I

ELECTRONIC FORM

ANNEX II

ELECTRONIC FORM