Order Hap/460/2015, Of 10 March, By Which The Model Approves 368 Of "periodic Statement-Settlement Of The Special Arrangements Applicable To Telecommunications, Broadcasting Or Television Services And Provided By V

Original Language Title: Orden HAP/460/2015, de 10 de marzo, por la que se aprueba el modelo 368 de "Declaración-liquidación periódica de los regímenes especiales aplicables a los servicios de telecomunicaciones, de radiodifusión o de televisión y a los prestados por v

Read the untranslated law here: http://www.boe.es/buscar/doc.php?id=BOE-A-2015-2891

The Directive 2008/8/EC of the Council of 12 February 2008 amending Directive 2006/112/EC, in regards to the place of provision of services, gives new wording, with effect from 1 January 2015, Chapter 6, "special schemes for non-established entrepreneurs or professionals who provide telecommunications services broadcasting or television and provided electronically to recipients who are not businessmen or professionals acting as such", of title XII of Directive 2006/112/EC of the Council of 28 November 2006 on the common system of value added tax.

He adjustment to the directive of VAT and therefore the transposition of these new regimes special is has led to out through the law 28 / 2014, of 27 of November, by which is modify the law 37 / 1992, of 28 of December, of the tax on the value added, the law 20 / 1991, of 7 of June modification of the fiscal aspects of the economic Fiscal regime of Canarias, law 38/1992 of 28 December, on Excise, and law 16/2013, October 29, by which certain measures on environmental taxation and other tax and financial measures are adopted with effect from January 1, 2015 , suppressed the chapter VIII and adds a chapter XI in the title IX of the law 37 / 1992, of 28 of December.

The article 163 noniesdeceis. (Uno.b) of the law 37 / 1992, of 28 of December, establishes the obligation of present by via electronic a statement-settlement of the tax on the value added to those entrepreneurs or professional not established in the community in the sense of the article 163 octiesdecies. DOS.a) Law 37/1992 of 28 December, welcomed the special regime applicable to telecommunications, broadcasting or television services and provided by electronic means, the Member State of identification is Spain.

Also the article 163 duovicies. (Uno.b) of the law 37 / 1992, of 28 of December, establishes the obligation of present by via electronic a statement-settlement of the tax on the value added to those entrepreneurs or professional established in the community, but not in the State member of consumption, in the sense of the article 163 unvicies. DOS.a) Law 37/1992 of 28 December, welcomed the special regime applicable to telecommunications and broadcasting television services and provided by electronic means, the Member State of identification is Spain.

This order is to establish the procedure for the fulfilment of the obligation to submit a statement-settlement of the tax on the added value derived from the use of each of the special arrangements applicable to telecommunications, broadcasting or television services and provided by electronic means, through the adoption of the «statement-settlement periodically in special arrangements applicable to telecommunications services «, of broadcasting or of television and to those provided by via electronic», model 368, for those cases in which Spain is the State member of identification.

Article 117 of the General Regulation of the activities and procedures of tax inspection and management and development of the common standards of application of excise procedures, approved by the Royal Decree 1065 / 2007, of 27 July, enabled, in the scope of the State, the Minister of economy and finance to adopt their Declaration , autoliquidación and communication of data, as well as establish the form, place and terms of its presentation.

The enabling to the Minister of economy and Hacienda previously cited must understand is conferred today to the Minister of Hacienda and administrations public, in accordance with it willing in the article 5 and in the available end second of the Real Decree 1823 / 2011, of 21 of December, by which is restructured them departments Ministerial.

In their virtue have: article 1. Approval of the 368 model of «Statement-periodic settlement of special arrangements applicable to telecommunications, broadcasting or television services and provided electronically in the value added tax».

1. is approves the model 368 of «statement-settlement periodic of those regimes special applicable to them services of telecommunications, of broadcasting or of television and to them provided by via electronic in the tax on the value added», that figure as annex of the present order.

The number of proof that must be included in the model 368 is a sequential number whose three first digits shall be consistent with the code 368.

2. this model of statement-settlement should present is by via electronic, through the headquarters electronic of the Agency State of Administration tax, by them entrepreneurs or professional welcomed to any of them regimes special provided in the chapter XI in the title IX of the law 37 / 1992, of 28 of December, of the tax on the value added, and that designated to Spain as State member of identification.

Article 2. Entrepreneurs or professional obliged to present the model 368 of «statement-settlement periodic of those regimes special applicable to them services of telecommunications, of broadcasting or of television and to them provided by via electronic in the tax on the value added» and term of presentation.

They must present the model 368 of «Statement-periodic settlement of special arrangements applicable to telecommunications, broadcasting or television services and provided electronically in the value added tax» natural quarterly, within a period of twenty days from the end of the period to which the Declaration refers and independently of that in the reporting period have been supplied or not telecommunications services (, broadcasting or television and electronic: to) not established in the community within the meaning of article 163 octiesdecies entrepreneurs or professionals. DOS.a) Law 37/1992 of 28 December, welcomed the special regime applicable to telecommunications, broadcasting or television services and provided by electronic means, the Member State of identification is Spain (regime outside the Union).

(b) entrepreneurs or professionals established in the community, but not in the Member State of consumption, in the sense of article 163 unvicies. DOS.a) Law 37/1992 of 28 December, welcomed the special regime applicable to telecommunications and broadcasting television services and provided by electronic means, the Member State of identification is Spain (regime of the Union).

Article 3. Habilitation and conditions of electronic filing by Internet of the 368 model for entrepreneurs or professionals not established within the community who are under the special arrangements applicable to telecommunications services, broadcasting or television and provided electronically, the Member State of identification is Spain.

1 the electronic Internet presentation model 368, through the electronic office of the State tax administration agency will be carried out: to) by employers or professional or, where applicable, their legal representatives.

(b) 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. it presentation electronic by Internet of the model 368, through the headquarters electronic of the Agency State of Administration tax will be subject to the compliance of them following conditions General: to) the entrepreneur or professional, included those established in them Islands Canary, Ceuta or Melilla, should have of a code of identification individual, that you there will be issued the Agency State of Administration tax in the process of registration in the regime special.

(b) to carry out electronic filing using a system of identification and electronic certificate-based authentication, the entrepreneur or professional you must have a qualified electronic certificate according to the conditions established law 59/2003, of 19 December, electronic signature, that is permissible by the Agencia Estatal de Administración Tributaria according to legislation at any time.

When the presentation is carried out by duly authorised social partners, will be these people who must have an electronic certificate, in the terms laid down in the preceding paragraph.

(c) to make electronic filing, entrepreneur or professional, must complete the form either generate a file with equivalent information, adjusted to the approved type in the present order, which will be available in the electronic Office of the tax administration on the Internet e-mail address https://www.agenciatributaria.gob.es.

Then proceed to transmit the Declaration by using an electronic certificate recognized according to the provisions of point (b)) of this section.

If the presenter is a social partner duly authorized, you must use your own qualified electronic certificate.


(d) if the Declaration is accepted, the State tax administration agency will return the 368 model validated with a secure code verification of 16 characters, date and time of presentation, reference number and version (which will identify the Declaration to the Member State of consumption) and the number of registration in the State tax administration agency.

(e) the employer or professional shall keep the Declaration accepted with the secure verification code.

(f) in the so-called of that the presentation out rejected is displayed in screen a message with the description of them errors detected, must proceed to the troubleshooting of them same.

(g) in those cases in which for reasons technical was possible not be the Internet presentation within the time limit, this presentation may be made during the four calendar days following the end of that period.

Article 4. Procedure for electronic filing by Internet of the 368 model for entrepreneurs or professionals not established within the community who are under the special arrangements applicable to telecommunications services, broadcasting or television and provided by electronic means, the Member State of identification is Spain.

1. to present the model 368 of «statement-settlement periodic of them regimes special applicable to them services of telecommunications, of broadcasting or of television and to them provided by via electronic in the tax on the value added», the entrepreneur or professional must complete them data of the form, or generate a file with information equivalent, adjusted to the model approved in the present order will be available in the electronic office of the tax administration on the Internet e-mail address https://www.agenciatributaria.gob.es.

2. the presentation of the model 368, will exclusively take place electronically through the electronic site of the State tax administration agency, www.agenciatributaria.gob.es in accordance with the procedure laid down in the following paragraphs.

(3. If the statement has result to enter the procedure to follow for it presentation electronic will be the following: to) the forced tax or, in its case, the presenter will connect with it headquarters electronic of the Agency tax and will enter to the pending of presentation corresponding to the statement-settlement model 368.

(b) below shall complete the form (or in the file) indicating if performed the income total or partial of the debt resulting. Once completed the form shall transmit the Declaration by using an electronic certificate recognized according to the provisions of article 3.2. b) of this section.

(c) a time accepted the statement enter the amount of the debt by transfer Bank to it has open in the Bank of Spain that figure in the headquarters electronic of it agency State of Administration tax, and is footnoted them others data that should facilitate is to the entity financial, amount, beneficiary and concept.

4. If during the period subject to the statement-settlement entrepreneur or professional had not made provision of services subject to this special scheme, the presenter connects to the electronic site of the tax agency and will access the presentation corresponding to the statement-settlement process model 368, stating in the form (or the file) that is a statement without activity and then transmitting the autoliquidación using a recognized electronic certificate according to the (referred to in article 3.2. b) of this order.

5 If the submitted Declaration amending the procedure to be followed for the electronic submission shall be as follows: to) the forced taxation or, in your case, the presenter will connect to the electronic site of the tax agency and will access the presentation corresponding to the statement-settlement process model 368.

Made such selection, shall complete the form, making recorded that is is of a statement amending e indicating the number of record in Spain of it statement earlier that is aims to modify.

((b) below, shall transmit the Declaration by using an electronic certificate recognized according to the provisions of article 3.2. b) of this order.

Article 5. Habilitation and general conditions for the electronic Internet presentation model 368 for entrepreneurs or professionals established in the community, but not in the Member State of consumption, and which are under the special regime applicable to telecommunications, broadcasting or television services and provided electronically, the Member State of identification is Spain.

1 the electronic Internet presentation model 368, through the electronic Office of the State tax administration agency will be carried out: to) by employers or professional or, where applicable, their legal representatives.

(b) by those voluntary representatives of entrepreneurs or professionals with powers or powers to electronically submit on behalf of the same statements and self-assessments to the Agencia Estatal de Administración Tributaria or represent them before this, in the terms established in each moment by the General direction of the State tax administration 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 the electronic Internet presentation model 368, through the electronic office of the State tax administration agency will be subject to the fulfilment of the following conditions: to) the entrepreneur or professional must have tax identification (ID) number.

(b) for make it presentation electronic using a system of identification and authentication based in certified electronic, the entrepreneur or professional must have of a certified electronic recognized issued according to them conditions that sets the law 59 / 2003, of 19 of December, of signature electronic, that is permissible by the Agency State of Administration tax according to the normative existing in each time.

When the presentation electronic is perform by parents or by contributors social duly authorized, will be these who must have of its certified electronic recognized, in them terms designated in the paragraph previous.

(In the event that the entrepreneur or professional is a person physical acting in name own, also may use a system of identification and authentication with key of access in a register prior as user, based in the established in the paragraph primero.3.c) and developed in the annex III of the resolution of 17 of November of 2011, of the Presidency of the Agency State of Administration tax by which various advanced electronic signature identification and authentication systems are approved to interact electronically with the aforementioned State tax administration agency.

(c) in order to make electronic filing, the entrepreneur or professional or, in your case, presenter, shall complete and transmit data in the form, or generate a file with equivalent information, adjusted to the model approved in this order, which will be available in the electronic site of State tax administration in Internet, email address https://www.agenciatributaria.gob.es Agency.

Then proceed to transmit the corresponding statement using either of the systems set out in point (b)) of this section, always resulting from application in each case.

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

(d) if the Declaration is accepted, the State tax administration agency will return the 368 model validated with a secure code verification of 16 characters, as well as the date and time of filing the reference number and the version (that will identify the Declaration to the Member State of consumption), and the number of registration in the State tax administration agency.

(e) the employer or professional shall keep the Declaration accepted with the secure verification code.

(f) in the course of that submission was rejected will show in display a message with the description of the errors that are detected, and must proceed to rectify the same.

(g) in those alleged in that by reasons of character technical not out possible make the presentation by Internet in the term established, this presentation can make is during them four days natural following to the of completion of said term.


Article 6. Procedure for the electronic Internet presentation model 368 for entrepreneurs or professionals established in the community, but not in the Member State of consumption, and which are under the special regime applicable to telecommunications, broadcasting or television services and provided by electronic means, the Member State of identification is Spain.

1. to present the model 368 of «statement-settlement periodic of them regimes special applicable to them services of telecommunications, of broadcasting or of television and to them provided by via electronic in the tax on the value added», the entrepreneur or professional must connect is to the headquarters electronic of the Agency State of Administration tax, www.agenciatributaria.gob.es, and complete the model 368 available to the effect or transmit the file generated with information equivalent.

2. the presentation of the model 368, is held exclusively by via electronic through the headquarters electronic of it agency State of Administration tax, www.agenciatributaria.gob.es in accordance with the procedure planned in the paragraphs following.

(3. If the statement has result to enter and is made the payment total or partial of the statement, the procedure to follow for it presentation electronic will be the following: to) in first place, the entrepreneur or professional or, in its case, the presenter, must put is in contact with it entity collaborator, already is by via electronic (direct or through it headquarters electronic of it agency tax) or coming to their branches for perform the payment of it resulting fee and facilitate to that institution the following data: 1 number of tax identification (ID) of the taxpayer (9 characters).

2nd period corresponding to the presentation (2 characters): 1T, 2T, 3T and 4T: quarterly presentations.

3rd year corresponding to the presentation (4 characters).

4th model of the Declaration/autoliquidación (3 characters) code.

5 type of autoliquidación ('I': income).

6 amount to enter, expressed in euros with two decimal places (must be greater that zero).

Once the income, the collaborating institution will provide to the taxpayer or to the presenter 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 the entities of credit that act as partner in it management revenue of the Agency tax.

In said recibo-justificante of payment, in all case, must include the number of reference full (NRC) assigned by the entity contributor to the income made.

(b) a time made the operation previous, the entrepreneur or professional or, in its case, the presenter will connect with it headquarters electronic of the Agency tax and will enter to the pending of presentation corresponding to the statement-settlement model 368.

Made this selection, indicate in the relevant form (or the file) the number of reference complete (NRC) provided by the collaborating institution.

In the case that is perform an income partial, is must do consist, in addition to the number of reference full, the amount entered.

((c) below, shall transmit the autoliquidación using any of the systems set out in article 5.2. b) of this order, always resulting from application in each case.

4 If the Declaration has resulted to enter but the presentation is made without income, the procedure to be followed for the electronic submission shall be as follows: to) the forced taxation or, in your case, the presenter will connect to the electronic site of the tax agency and will access the presentation corresponding to the statement-settlement process model 368.

Made such selection, shall complete the form or transmit the file generated with equivalent information.

((b) then, is will proceed to transmit it autoliquidación with any of the systems established in the article 5.2. b) of the present order, whenever is of application in each case.

5 If during the object of the statement-settlement the declarant had not made provision of services subject to this special scheme, the presenter will connect to the electronic site of the tax agency and will access the presentation corresponding to the statement-settlement process model 368, stating in the form (or the file) that is a statement without activity and then transmitting it with any of the systems set out in article 5.2. b) of the submit order, provided that it is applicable in each case.

6 If the submitted Declaration was a Declaration amending the procedure to be followed for the electronic submission shall be as follows: to) the forced taxation or, in your case, the presenter will connect to the electronic site of the tax agency and will access the presentation corresponding to the statement-settlement process model 368.

Made such selection, shall complete the form, stating that it is an amending Declaration and indicating the registration number in Spain from the above statement that is intended to modify.

((b) then, is will proceed to transmit it autoliquidación with any of the systems established in the article 5.2. b) of the present order, whenever is of application in each case.

Available to transient only. Use of files.

Transmit files tailored to the model approved in this order on the terms laid down therein will be available for the presentation of the settlements whose settlement periods starting from July 1, 2015.

Available end first. Modification of the order EHA/2027/2007, of 28 June, which is partially developed the Royal Decree 939/2005, of 29 July, which approves the General Regulation of fundraising, in relation to credit institutions that provide the service of collaborative revenue of the State tax administration agency management.

Included a new model of declaration in annex I, code 021 self-assessments, of the order EHA/2027/2007, of 28 June, which is partially developed the Royal Decree 939/2005, of 29 July, which approves the General Regulation of fundraising, in relation to credit institutions that provide the service of collaborative revenue of the State tax administration agency management : «Model code: "368".»

Denomination: "PERIODIC statement-settlement OF THE SPECIAL ARRANGEMENTS APPLICABLE to TELECOMMUNICATIONS, BROADCASTING or TELEVISION SERVICES and ELECTRONIC VAT".

«Period of income: 1T, 2T, 3T and 4T.»

Second final provision. Entry in force.

The present order will enter in force the day following to the of your publication in the «newsletter official of the State» and will be of application by first time for the presentation of them settlements whose periods of liquidation is start starting from the 1 of January of 2015.

Madrid, 10 of March of 2015.-the Minister of Hacienda and administrations public, Cristobal Montoro Romero.

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