Article 11 of the Royal Decree-Law 1/2015 of 27 February, of the second-chance mechanism, reduction of financial burden and other measures of social order, introduces amendments to Law 10/2012 of 20 November, by the that certain fees are regulated in the field of the Administration of Justice and the National Institute of Toxicology and Forensic Sciences, which in turn require the amendment of the HAP/2662/2012 Order of 13 December 2012, for which the model 696 is approved of self-clearance, and model 695 of application for repayment, of the rate per exercise of the power judicial, administrative and social disputes and determine the place, form, time limits and procedures for filing.

The amendments introduced in Law 10/2012 of 20 November, constitute the exemption from the payment of the fee by natural persons. This change has an impact on the model 696 approved by the aforementioned HAP/2662/2012 Order of 13 December, which, as a result, must be modified by removing from the model all reference to the natural persons and their specialties in the scheme of settlement of the charge for the exercise of judicial power in civil, administrative and social disputes.

With this necessary modification, certain updates of an eminently technical nature related to the form, general conditions and procedures for the electronic presentation of the models are introduced. approved in Order HAP/2662/2012 of 13 December 2012.

The Order is made in use of the legal entitlements contained in Articles 8.1 and 9.2 of Law 10/2012 of 20 November, and in the final provision of Royal Decree-Law 1/2015 of 27 February, where the Minister of Finance and Public Administrations to regulate procedures and to establish official models for the self-validation of the charge and to modify the models of self-validation of the levy to adapt them to the reforms carried out in the aforementioned Royal Decree-law, as well as, in the habilitation conferred with a general character by the Article 117 of the General Rules of Procedure and the procedures for the management and inspection of taxes and the development of the common rules of procedures for the application of taxes, approved by Royal Decree 1065/2007, of 27 July,

In your virtue I have:

Single item. Amendment of Order HAP/2662/2012 of 13 December 2012 approving the model 696 of self-settlement, and the model 695 of application for repayment, of the rate for the exercise of the jurisdiction in the civil orders, administrative and social disputes and determine the place, form, time limits and procedures for filing.

The following amendments are made to Order HAP/2662/2012 of 13 December, approving the model 696 of self-settlement, and the model 695 of application for repayment, of the rate per exercise of the power Court of Justice in civil, administrative and social proceedings and determine the place, form, time-limits and procedures for filing:

One. Annex I, Model 696, is replaced by the following: " Rate for the exercise of judicial power in civil, administrative and social disputes. Self-settlement ", for which it is listed as an annex to this order.

Two. Article 5 is amended as follows:

" Article 5. Forms of presentation of models 696 and 695.

1. Where the taxable person of the fee is a person or entity attached to the Central Delegation of Large Contributors or to one of the Large Enterprises Management Units of the Special Delegations of the State Agency, Tax administration, and in the case of entities which have a legal form of limited liability company or limited liability company, the presentation of these models will be made compulsory by electronic means via the Internet, in the conditions and in accordance with the procedure laid down in this Order in Articles 7 and 8 for the model 696, and in Articles 10 and 11 for model 695.

2. In the other cases, in addition to the previous form of electronic presentation by the Internet, it will be possible to present models 695 and 696 in printed paper that will be generated exclusively through the use of the printing service developed for these purposes by the State Tax Administration Agency in its electronic headquarters, which can be accessed through the Internet Tax Agency (www.agenciatributaria.es) portal or directly in the address electronic https://www.agenciatributaria.gob.es, and after completion of the respective forms available in the said electronic headquarters. Internet connection will be required to obtain valid printed autoliquidations for presentation.

When self-validation is generated by using the above-quoted printing service, the following provisions shall apply:

a) The use of identifying tags will not be required as the print service generates the label's own barcode, with the holder's identifying data.

(b) The confirmation of the data incorporated in the declaration shall be made with the presentation of the corresponding self-settlement in the places referred to in Article 6 of this Order.

(c) The self-validation shall not be enveloped or referred to the State Tax Administration Agency when it is present in a contributing entity.

(d) Changes or manual corrections of the printed data contained in the self-reporting shall not have an effect on the State Administration of Tax Administration, except for those relating to the client account code at the time of presentation in the contributing entity.

However, for security reasons, the taxpayer's NIF data must be completed manually. "

Three. Article 7 is amended as follows:

" Article 7. General terms and conditions for electronic Internet presentation of model 696.

1. The presentation of the declaration by electronic means via the electronic seat of the tax office may be made:

a) By the tax obligated.

b) By those voluntary representatives of the tax authorities with powers or powers to file electronically on behalf of the same declarations and self-transactions with or represent the tax office in the present terms, in the terms established by the Directorate-General of the Tax Office.

c) By persons or entities which, as provided for in Article 92 of Law 58/2003, of 17 December, General Tax, have the status of social partners in the application of taxes and comply with the requirements and conditions which, to this end, lay down the rules in force at any time.

2. Electronic filing shall be subject to the following conditions:

(a) The declarant must have a tax identification number (NIF) and be identified, prior to filing, in the Tax Obligatory Census referred to in Article 3 of the General Regulation of the actions and procedures for the management and tax inspection and development of the common rules for the procedures for the application of taxes, as approved by Royal Decree 1065/2007 of 27 July 2007. In order to verify compliance with this requirement, the tax authority may access the "my census data" option available at the tax office of the tax office.

(b) The declarant shall have an electronic certificate, which may be associated with the national electronic identity document (DNI-e) or any other recognised electronic certificate issued in accordance with the conditions which establishes Law 59/2003 of 19 December of Electronic Signature, which, according to the regulations in force at any time, is admissible by the Tax Office.

If the electronic filing is to be made by a person or entity authorized to file statements on behalf of third parties, it will be this person or authorized entity who must have their certificate recognized electronic, in the terms indicated in the preceding paragraph.

(c) To make the electronic filing, the declarant, or if applicable, the presenter, must, before the submission, complete and transmit the data of the form, adjusted to the model 696 approved in Article 1 of this Regulation. Order, which will be available at the electronic headquarters of the State Administration of Tax Administration (https: //www.agenciattaria.gob.es.) or use a computer program to obtain the file with the autoliquidation to transmit that has the same format and the same characteristics and specifications as the generated for your transmission by that form.

3. In cases where formal-type anomalies are detected in the electronic transmission of declarations, this circumstance shall be brought to the attention of the host of the declaration by the system itself by means of the corresponding messages of error, to proceed with its healing.

4. The electronic transmission of the model shall be carried out on the same date as the revenue resulting from it. However, in the case of technical difficulties preventing the electronic transmission of the declaration on the same date of entry, such electronic transmission may be carried out until the following second working day at the entrance. "

Four. Article 8 is amended as follows:

" Article 8. The invention relates to a method for the electronic presentation by Internet of the autoliquidations corresponding to the model 696.

The procedure to be followed for the electronic filing of judicial fee autoliquidations will be as follows:

(a) The declarant or, where applicable, the presenter shall communicate with the deposit entity acting as a contributor to the management of the collection (Banks, Savings Banks or Credit Union) by electronic means (direct or through the electronic headquarters of the State Tax Administration Agency) or by going to their branches to make the corresponding income and to provide the following data:

NIF of the passive subject (9 characters).

Fiscal exercise (4 characters).

Period: 2 characters: OA.

Model code: 696.

Type of self-validation = I Income.

Amount to enter (must be greater than zero and expressed in euros).

Once the revenue has been made, the contributing entity shall provide the receipt-supporting receipt referred to in Article 3 (3) of Order EHA/2027/2007 of 28 June, for which the payment is partially developed. Royal Decree 939/2005 of 29 July, approving the General Rules of Collection, in relation to the credit institutions that act as collaborators in the collection of the tax office.

In such a receipt-proof receipt, in any case, the full reference number (NRC) assigned by the contributing entity shall be included.

(b) The declarant or, if applicable, the presenter after the previous operation has been established shall be connected with the State Tax Administration Agency via the Internet at its electronic address, in the electronic address https://www.agenciatributaria.gob.es, and will select the form with the autoliquidation to be transmitted. Complete the form and enter the NRC provided by the contributing entity.

c) You will then proceed to transmit the autoliquidation using an electronic certificate recognized as provided for in Article 7.2.b) of this Order.

If the presenter is a person or entity authorized to file statements representing third parties, you must use your own recognized electronic certificate.

d) If the autoliquidation is accepted, the State Tax Administration Agency will return the data of the declaration and of the entry document, model 696, validated with a secure code of verification of 16. characters, in addition to the presentation date and time.

e) In the event that the presentation is rejected, the description of the detected errors will be shown on screen. In this case, they must be corrected or repeated if the error is caused by another reason.

f) The declarant shall print and retain the accepted self-validation as well as the entry document, model 696, duly validated with the corresponding secure verification code. "

Five. Article 10 is amended as follows:

" Article 10. General terms and conditions for electronic Internet presentation of model 695.

1. The submission of the application for electronic return via the Internet through the electronic seat of the tax office may be made:

a) By the tax obligated.

b) By those voluntary representatives of the tax authorities with powers or powers to file electronically on behalf of the same declarations and self-transactions with or represent the tax office in the present terms, in the terms established by the Directorate-General of the Tax Office.

c) By persons or entities which, as provided for in Article 92 of Law 58/2003, of 17 December, General Tax, have the status of social partners in the application of taxes and comply with the requirements and conditions which, to this end, lay down the rules in force at any time.

2. Electronic filing shall be subject to the following conditions:

(a) The declarant must have a tax identification number (NIF) and be identified, prior to filing, in the Tax Obligatory Census referred to in Article 3 of the General Regulation of the actions and procedures for the management and tax inspection and development of the common rules for the procedures for the application of taxes, as approved by Royal Decree 1065/2007 of 27 July 2007. In order to verify compliance with this requirement, the tax authority may access the "my census data" option available at the tax office of the tax office.

(b) The declarant shall have an electronic certificate, which may be associated with the national electronic identity document (DNI-e) or any other recognised electronic certificate issued in accordance with the conditions which establishes Law 59/2003 of 19 December of Electronic Signature, which, according to the regulations in force at any time, is admissible by the Tax Office.

If the electronic filing is to be made by a person or entity authorized to file statements on behalf of third parties, it will be this person or authorized entity who must have their certificate recognized electronic, in the terms indicated in the preceding paragraph.

c) To make the electronic filing, the declarant or, if applicable, the presenter, must, before the submission, complete and transmit the data of the form, adjusted to the model 695 approved in Article 2 of this Regulation. Order, which will be available at the electronic headquarters of the State Administration of Tax Administration (https: //www.agenciattaria.gob.es.) or use a computer program to obtain the file with the autoliquidation to transmit that has the same format and the same characteristics and specifications as the generated for your transmission by that form.

3. In those cases where formal type anomalies are detected in the electronic transmission of the refund applications, this circumstance shall be brought to the attention of the presenter of the application by the system itself. corresponding error messages, to proceed with their healing. "

Six. Article 11 is amended as follows:

" Article 11. Process for electronic Internet presentation of model 695.

The procedure to follow for electronic filing will be as follows:

(a) The declarant or, if applicable, the presenter, shall connect with the State Agency of Tax Administration through the Internet at its electronic address, at the electronic address https://www.agenciatributaria.gob.es, and select the model to be transmitted (model 695).

b) You will then complete the form and proceed to transmit the model using an electronic certificate recognized in accordance with the provisions of Article 8.2.b) of this Order.

If the presenter is a person or entity authorized to file statements representing third parties, you must use your own recognized electronic certificate.

c) If the presentation is accepted, the State Tax Administration Agency will return the data of the model 695, validated with a secure code of verification of 16 characters, in addition to the date and time of the presentation.

d) In the event that the presentation is rejected, the description of the detected errors will be shown on screen. In this case, they must be corrected or repeated if the error is caused by another reason.

e) The declarant shall print and retain the accepted application, model 695, duly validated with the corresponding secure verification code. "

Single end disposition. Entry into force

This order shall enter into force on 1 June 2015, applying to the taxable events taking place from 1 March 2015.

Madrid, May 7, 2015. -Minister of Finance and Public Administration, Cristobal Montoro Romero.

ANNEX

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