Order Hap/861/2015, On May 7, Which Modifies The Order Hap/2662/2012, Of 13 December, Which Approves The 696's Autoliquidación Model, And The Model 695 Callback Request, The Fee For The Exercise Of The Power To Juris...

Original Language Title: Orden HAP/861/2015, de 7 de mayo, por la que se modifica la Orden HAP/2662/2012, de 13 de diciembre, por la que se aprueba el modelo 696 de autoliquidación, y el modelo 695 de solicitud de devolución, de la tasa por el ejercicio de la potestad juris...

Read the untranslated law here: http://www.boe.es/buscar/doc.php?id=BOE-A-2015-5225

Article 11 of the Royal Decree-Law 1/2015, on 27 February, second chance mechanism, reduction of financial burden and other measures of social order, introduces modifications in the law 10/2012, on 20 November, which regulates certain rates in the field of the administration of Justice and the National Institute of forensic science and toxicology , which obligated at the same time to modify the order HAP/2662/2012, of 13 December, which approves autoliquidación 696 model, and the model 695 callback request, the rate for exercise of powers jurisdiction in civil, contentious-administrative and social orders and determine the place, form, terms and procedures.

The amendments made to the law 10/2012, November 20, involve exemption from the payment of the fee by natural persons. This change has impact on 696 model approved by the aforementioned order HAP/2662/2012, of 13 December, which therefore must be modified by removing any reference to natural persons and their specialties in the scheme of payment of the rate model for the exercise of judicial authority in civil, contentious-administrative and social orders.

On the occasion of this necessary modification introduces certain eminently technical updates related to the form, General conditions and procedures for the electronic presentation of the models approved by the order of HAP/2662/2012, of 13 December.

Order is given use of the legal qualifications contained in the articles 8.1 and 9.2 of the law 10/2012, on November 20, and the final second provision of Royal Decree-Law 1/2015, February 27, where will empowers the Minister of finance and public administration to regulate procedures and establish the official models of autoliquidación of the rate as well as to modify models of autoliquidación of the rate to adapt them to the reforms carried out in the aforementioned Royal Decree-Law, as well as the habilitation conferred general by article 117 of the General Regulation of the activities and procedures of tax inspection and management and development of the standards of procedures for the application of taxes, approved by Royal Decree 1065 / 2007, of 27 July, by virtue have : Only article. Modification order HAP/2662/2012, of 13 December, which approves autoliquidación 696 model, and the model 695 callback request, the rate for exercise of powers jurisdiction in civil, contentious-administrative and social orders and determine the place, form, terms and procedures.

Introduced the following changes in the order of HAP/2662/2012, of 13 December, which approves autoliquidación 696 model, and the model 695 callback request, the rate for exercise of powers jurisdiction in civil, contentious-administrative and social orders and determine the place, form, terms and procedures : One. It replaces annex I, model 696, 'fee for the exercise of the judicial power in the orders civil, contentious-administrative and social. Autoliquidación», which is contained as an annex to this order.

Two. Amending article 5 which is drawn up in the following way: «article 5. Forms of presentation of 696 and 695 models.

1. in the event that the taxable person's rate is a person or entity under the Central delegation of major contributors or to any of the management units of major companies of the delegations special for the Agency State of tax administration, and those entities having legal Corporation or limited liability company form the presentation of these models shall be compulsorily electronically via Internet, under the conditions and in accordance with the procedure laid down in this order in articles 7 and 8 for model 696, and in articles 10 and 11 for the model 695.

2. in other cases, in addition to the previous form of electronic filing over the Internet, will be possible to present models 695 and 696 in printed paper that will be generated solely through the use of print service developed for this purpose by the State tax administration agency in its electronic site, which can be accessed through the portal of the tax administration on the Internet (www.agenciatributaria.es) or directly at the e-mail address https://www.agenciatributaria.gob.es , and upon the completion of the respective forms available in the cited electronic office. Internet access will be necessary in order to obtain the valid printed self-assessment for their presentation.

When the autoliquidación is generated using the printing service above mentioned, shall apply the following provisions: to) the use of labels won't be accurate as printing service generates the own barcode label, the identification data of the holder.

(b) the confirmation of the data incorporated in the Declaration will occur with the presentation of the corresponding autoliquidación in the places referred to in article 6 of this order.

(c) not do envelopes or refer to the Agencia Estatal de Administración Tributaria the autoliquidación when this occurs in a collaborating institution.

(d) do not produce effects to the Agencia Estatal de Administración Tributaria alterations or manual corrections of the printed data contained in the self-assessment, other than those relating to customer account code at the time of presentation at the collaborating institution.

However, for security reasons, the data of the NIF of the taxpayer is must be completed manually.»

3. Amending article 7 which is drawn up in the following way: «article 7. Form and general conditions for the electronic model 696 Internet presentation.

1 presentation of the declaration electronically over the Internet through the electronic office of the tax administration can be carried out: to) by the required tax.

(b) by volunteer representatives from the required tax powers or powers to electronically submit on behalf of the same statements and self-assessments to the IRS or to represent them before this, in the terms established in each moment by the General direction of the tax agency.

(c) by persons or entities which, as provided for in article 92 of the law 58/2003, of December 17, General tax, have the status of social partners in the application of taxes and comply with the requirements and conditions that, for this purpose, set the regulations at any time.

2 electronic filing shall be subject to the following conditions: a) the declarant must have tax identification (ID) number and identified, prior to the presentation, in the Census of Obligados tax referred to in article 3 of the General rules of proceedings and procedures of tax inspection and management and development of the standards of procedures for the application of taxes approved by the Royal Decree 1065 / 2007, of 27 July. To verify compliance with this requirement the taxpayer can access the option 'my census data' available on the electronic site of the tax agency.

(b) the declarant must have an electronic certificate, which may be associated with the electronic national identity document (DNI) or any other recognized electronic certificate issued according to the conditions which establishes the law 59/2003, of 19 December, electronic signature, which, according to legislation in every moment, is permissible by the tax agency.

If electronic filing is to be performed by a person or entity authorized to file returns on behalf of third parties, is this person or authorized entity who must have your electronic certificate recognized, on the terms laid down in the preceding paragraph.

(c) to carry out electronic filing the declarant, or where appropriate, the presenter, should prior complete and transmit the form data, adjusted to the 696 model adopted in article 1 of this order, which will be available in the electronic tax administration (https://www.agenciatributaria.gob.es.) State Agency Office either or used a computer program to obtain the file with the autoliquidación to have the same format and the same features and specifications that generated for transmission by the form.

3. in those cases in which anomalies of formal type in electronic transmission of statements are detected, this circumstance will get knowledge of the presenter of the Declaration by the system using the corresponding error messages, so appropriate to its correction.
4. the electronic transmission of the model must be made on the same date in which the resulting income thereof take place. Notwithstanding the foregoing, in the event that there are technical difficulties that prevent make the electronic transmission of the Declaration on the same date of entry, may be such electronic transmission until the second working day following the entry of.»

Four. Amending article 8 which is drawn up in the following way: «article 8. Procedure for electronic filing by Internet of the corresponding to the model 696 self-assessments.

The procedure to be followed for the electronic filing of self-assessments of the judicial rate shall be as follows: to) the declarant or, in your case, the presenter will be in communication with the entity of deposit that acts as a collaborator in revenue management (banks, saving banks or credit unions) electronically (directly or through the electronic office of the State tax administration agency) or by going to their branches to carry out the corresponding income and provide the following data: NIF of the taxable person (9 characters).

Fiscal year (4 characters).

Period: 2 characters: OA.

Model code: 696.

Autoliquidación type = I income.

Enter amount (must be greater than zero and expressed in euros).

Once the income, the collaborating institution will provide the recibo-justificante of payment referred to in paragraph 3 of article 3 of the order EHA/2027/2007, of 28 June, which develops partially Royal Decree 939/2005, of 29 July, which approves the General Regulation of fundraising, in relation to credit institutions that act as partners in tax revenue management.

The recibo-justificante of payment, in any case, should include full reference number (NRC) assigned by the collaborating institution to payment.

(b) the declarant or, in your case, presenter once the above operation will connect with the State tax administration agency via the Internet in its electronic office, at the address https://www.agenciatributaria.gob.es, and select the form with the autoliquidación to transmit. Completed the form and introduce the NRC provided by the collaborating institution.

((c) below shall transmit the autoliquidación using an electronic certificate recognized according to the provisions of article 7.2. b) of this order.

If the presenter is a person or entity authorized to submit declarations on behalf of third parties you should use your own qualified electronic certificate.

(d) if the autoliquidación is accepted, the State tax administration agency will return on screen data of the Declaration and the document for entry, model 696, validated with a secure code verification of 16 characters, as well as the date and time of presentation.

(e) in the event that the submission was rejected the description of errors that are detected will be displayed on-screen. In this case, should be to remedy them or to repeat the presentation if the error was caused by another reason.

(f) the declarant shall print and retain the accepted autoliquidación as well as the document for entry, model 696, duly validated with the corresponding secure verification code.'

5. Amending article 10 which is drawn up in the following way: «article 10. Form and general conditions for the electronic model 695 Internet presentation.

1 the presentation of the request for return electronically over the Internet through the electronic office of the tax administration can be carried out: to) by the required tax.

(b) by volunteer representatives from the required tax powers or powers to electronically submit on behalf of the same statements and self-assessments to the IRS or to represent them before this, in the terms established in each moment by the General direction of the tax agency.

(c) by persons or entities which, as provided for in article 92 of the law 58/2003, of December 17, General tax, have the status of social partners in the application of taxes and comply with the requirements and conditions that, for this purpose, set the regulations at any time.

2 electronic filing shall be subject to the following conditions: a) the declarant must have tax identification (ID) number and identified, prior to the presentation, in the Census of Obligados tax referred to in article 3 of the General rules of proceedings and procedures of tax inspection and management and development of the standards of procedures for the application of taxes approved by the Royal Decree 1065 / 2007, of 27 July. To verify compliance with this requirement the taxpayer can access the option 'my census data' available on the electronic site of the tax agency.

(b) the declarant must have an electronic certificate, which may be associated with the electronic national identity document (DNI) or any other recognized electronic certificate issued according to the conditions which establishes the law 59/2003, of 19 December, electronic signature, which, according to legislation in every moment, is permissible by the tax agency.

If electronic filing is to be performed by a person or entity authorized to file returns on behalf of third parties, is this person or authorized entity who must have your electronic certificate recognized, on the terms laid down in the preceding paragraph.

(c) to carry out electronic filing the declarant or, where appropriate, presenter, should prior complete and transmit the data of the form, set the 695 model adopted in article 2 of this order, which will be available in the electronic tax administration (https://www.agenciatributaria.gob.es.) State Agency Office either or used a computer program to obtain the file with the autoliquidación to have the same format and the same features and specifications that generated for transmission by the form.

3. in those cases that are detected anomalies of formal type in electronic transmission of applications for refund, this circumstance will get knowledge of the presenter of the request by the system using the corresponding error messages, so appropriate to its correction.»

6. Amending article 11 which is drawn up in the following way: «article 11. Procedure for the electronic model 695 Internet presentation.

The procedure to be followed for the electronic submission shall be as follows: to) the declarant or, where appropriate, presenter, will connect with the State tax administration agency through the Internet in its electronic office, at the address https://www.agenciatributaria.gob.es, and select the model to transmit (model 695).

((b) then completed the form and shall transmit the model using an electronic certificate recognized according to the provisions of article 8.2. b) of this order.

If the presenter is a person or entity authorized to submit declarations on behalf of third parties you should use your own qualified electronic certificate.

(c) if the presentation was accepted, the State tax administration agency will return on screen data model 695, validated with a secure code verification of 16 characters, as well as the date and time of presentation.

(d) in the event that the submission was rejected the description of errors that are detected will be displayed on-screen. In this case, should be to remedy them or to repeat the presentation if the error was caused by another reason.

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

Sole final provision. Entry into force this order shall enter into force the day 1 June 2015, applying to taxable events occurring from March 1, 2015.

Madrid, may 7, 2015.-the Minister of finance and public administration, Cristóbal Montoro Romero.

Annex here are several images in the original. See the PDF document official and authentic.