Council Directive 2008 /8/EC of 12 February 2008 amending Directive 2006 /112/EC as regards the place of supply of services, gives new wording, with effect from 1 January 2015, Chapter 6, " Special arrangements for non-established employers or professionals who provide telecommunications, broadcasting or television services and those provided by electronic means to recipients who are not entrepreneurs or Council Directive 2006 /112/EC of 28 December 2006 on the application of Council Directive 2006 /112/EC of 28 June November 2006, on the common system of value added tax.

The adjustment to the VAT Directive and therefore the transposition of these new special schemes has been carried out through Law 28/2014 of 27 November amending Law No 37/1992 of 28 December 1992 on the Tax on Value Added, Law 20/1991 of 7 June, amending the tax aspects of the Fiscal Economic Regime of the Canary Islands, Law 38/1992, of 28 December, of Special Taxes, and Law 16/2013 of 29 October, for which certain measures are laid down in the field of environmental taxation and other measures are taken Tax and financial, which with effect from 1 January 2015, deletes Chapter VIII and adds Chapter XI to Title IX of Law 37/1992 of 28 December.

Article 163 nondeceis.Uno.b) of Law 37/1992 of 28 December lays down the obligation to submit by electronic means a declaration-settlement of the value added tax for those entrepreneurs or (a) of the special scheme applicable to telecommunications, broadcasting or television services and to the services provided for in Article 163 of the Treaty, which are not established within the Community within the meaning of Article 163 (1) (a) of Law No 37/1992 of 28 December 1992. provided by electronic means, whose Member State of identification is Spain.

Also Article 163 duovices.Uno.b) of Law 37/1992 of 28 December lays down the obligation to submit by electronic means a declaration-settlement of the value added tax for those entrepreneurs or (a) in the Member State of consumption, within the meaning of Article 163 unvities.a) of Law No 37/1992 of 28 December 1992 on the special arrangements applicable to telecommunications services in the Community; (a) the right of access to the information provided for in Article 1 (1) of Regulation (EU) identification is Spain.

This order establishes the procedure for the fulfilment of the obligation to file a declaration-settlement of the Value Added Tax derived from the use of each of the special schemes (a) applicable to telecommunications, broadcasting or television services and to those provided by electronic means, by means of the approval of the " periodic declaration-settlement of the special arrangements applicable to the services of telecommunications, broadcasting or television and those provided by electronic means, model 368, for cases where Spain is the Member State of identification.

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 the Royal Decree 1065/2007, of 27 July, enables the Minister of Economy and Finance to approve the models for declaration, self-settlement and communication of data, as well as establishing the form, place and time-limits of their presentation.

Enabling the Minister of Economy and Finance to be mentioned above should be understood at present to the Minister of Finance and Public Administrations, in accordance with the provisions of Article 5 and the provision of Second, Royal Decree 1823/2011 of 21 December 2011, which restructured the ministerial departments.

In your virtue I have:

Article 1. Approval of the model 368 of the periodic declaration-settlement of the special arrangements applicable to telecommunications, broadcasting or television services and to those provided by electronic means in the value tax Added ".

1. The model 368 of the "periodic declaration-settlement of the special rules applicable to telecommunications, broadcasting or television services and to those provided by electronic means in the value added tax" is hereby approved. which is listed as Annex to this order.

The number of supporting documents to be shown in model 368 will be a sequential number whose first three digits will correspond to code 368.

2. This declaration-settlement model must be submitted by electronic means, through the electronic headquarters of the State Tax Administration Agency, by the entrepreneurs or professionals who have received any of the special schemes. provided for in Chapter XI of Title IX of Law 37/1992 of 28 December 1992 on the value added tax and which designate Spain as a Member State of identification.

Article 2. Employers or professionals who are required to present the model 368 of the periodic declaration-settlement of the special arrangements applicable to telecommunications, broadcasting or television services and to the provided by electronic means in the Value Added Tax " and deadline for filing.

They must present the model 368 of " Declaration-liquidation of the special schemes applicable to telecommunications, broadcasting or television services and to those provided by electronic means in the tax on the value added " for each calendar quarter, within 20 days of the end of the period to which the said declaration relates and whether or not in the reporting period they have provided services of telecommunications, broadcasting or television and electronic:

(a) Employers or professionals not established within the Community within the meaning of Article 163 (2) (a) of Law No 37/1992 of 28 December 1992 under the special arrangements applicable to the services of telecommunications, broadcasting or television and those provided by electronic means, the Member State of which is Spain (the external arrangements for the Union).

(b) Employers or professionals established in the Community, but not in the Member State of consumption, within the meaning of Article 163 (a) of Law No 37/1992 of 28 December 1992, under the special arrangements applicable to (a) the telecommunications services of broadcasting or television and those provided by electronic means, the Member State of which is a Member State of Spain (Union scheme).

Article 3. Enabling and conditions for electronic submission by the Internet of model 368 for entrepreneurs or professionals not established in the Community who are covered by the special arrangements applicable to telecommunications services, broadcast or television and to those provided by electronic means, whose Member State of identification is Spain.

1. The electronic presentation by the Internet of model 368, through the electronic headquarters of the State Agency of Tax Administration, may be carried out:

(a) By employers or professionals or, where appropriate, their legal representatives.

b) By the 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 the taxes and comply with the requirements and conditions which, to this end, lay down the rules in force at any time.

2. The electronic presentation by Internet of model 368, through the electronic headquarters of the State Agency of Tax Administration, will be subject to the following general conditions:

(a) The employer or professional, including those established in the Canary Islands, Ceuta or Melilla, must have an individual identification code issued by the State Tax Administration Agency. in the process of registration in the special scheme.

(b) In order to carry out electronic presentation using an electronic certificate identification and authentication system, the employer or professional must have an electronic certificate recognised in accordance with the the conditions laid down in Law 59/2003 of 19 December of Electronic Signature, which is admissible by the State Tax Administration Agency in accordance with the regulations in force at any time.

When the presentation is made by duly authorized social partners, it will be these who must have an electronic certificate, in the terms mentioned in the previous paragraph.

c) To make the electronic presentation, the employer or professional must complete the data of the form, or generate a file with equivalent information, adjusted to the model approved in the present order, which will be available at the website of the Tax Office on the Internet, e-mail address https://www.agenciatributaria.gob.es.

You will then proceed to transmit the corresponding declaration using a recognized electronic certificate as provided for in point (b) of this section.

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

d) If the declaration is accepted, the State Tax Administration Agency will return the validated model 368 with a safe, 16-character verification code, the filing date and time, the reference number and the version (which will allow the identification of the declaration to the Member State of consumption) and the registration number in the State Tax Administration Agency.

e) The employer or professional must keep the accepted declaration with the corresponding secure code of verification.

f) In the event that the presentation is rejected, a message with the description of the detected errors will be shown on screen, and the subhealing of the errors must proceed.

g) In cases where, for reasons of a technical nature, it is not possible to make the presentation on the Internet within the prescribed time limit, such presentation may be made during the four calendar days following that of the completion of that period.

Article 4. Procedure for the electronic submission by Internet of model 368 for entrepreneurs or professionals not established in the Community who are covered by the special arrangements applicable to telecommunications, broadcasting or television and those provided by electronic means, whose Member State of identification is Spain.

1. In order to present the model 368 of the periodic declaration-liquidation of the special schemes applicable to telecommunications, broadcasting or television services and to those provided by electronic means in the value tax The employer or professional must complete the data in the form or generate a file with equivalent information, adjusted to the model approved in this order, which will be available at the Agency's electronic headquarters. Tax on the Internet, e-mail address https://www.agenciatributaria.gob.es.

2. The presentation of the 368 model will be made exclusively by electronic means through the electronic headquarters of the State Administration of Tax Administration, www.agenciatributaria.gob.es in accordance with the procedure laid down in the next.

3. If the declaration has the result of entering the procedure to be followed for the electronic filing, it shall be as follows:

(a) The tax obligation or, where applicable, the presenter shall connect with the electronic headquarters of the Tax Agency and access the filing procedure corresponding to the declaration-settlement model 368.

b) You will then fill in the form (or in the file) indicating whether you make the full or partial income of the resulting debt. Once the form has been completed, the corresponding declaration shall be transmitted using an electronic certificate recognised in accordance with Article 3.2.b of this paragraph.

(c) Once the declaration is accepted, the amount of the debt by bank transfer to the account opened in the Banco de España, which appears in the electronic headquarters of the State Administration of Tax Administration, will be entered. shall record the other data to be provided to the financial institution, amount, beneficiary and concept.

4. If, in the period covered by the declaration-liquidation, the employer or professional has not carried out any of the services covered by this special scheme, the presenter shall connect with the electronic seat of the tax office and access the the filing procedure for the declaration-settlement model 368, stating in the form (or in the file) that it is a non-activity statement and then transmitting the self-validation using a certificate electronic recognition as provided for in Article 3.2.b) of this order.

5. If the declaration made out is amending the procedure to be followed for electronic filing, the following shall be:

(a) The tax obligation or, where applicable, the presenter shall connect to the electronic seat of the Tax Agency and access the filing procedure corresponding to the declaration-settlement model 368.

This selection will be completed by completing the form, stating that this is an amending statement and indicating the registration number in Spain of the previous statement to be modified.

(b) The corresponding declaration shall then be transmitted using an electronic certificate recognised in accordance with Article 3.2.b of this order.

Article 5. General conditions for electronic submission by the Internet of model 368 for entrepreneurs or professionals established in the Community, but not in the Member State of consumption, and which are covered by the special scheme applicable to telecommunications, broadcasting or television services and to services provided by electronic means, the Member State of which is Spain.

1. The electronic presentation by Internet of model 368, through the electronic headquarters of the State Agency of Tax Administration, may be carried out:

(a) By employers or professionals or, where appropriate, their legal representatives.

b) By those voluntary representatives of employers or professionals with powers or powers to file electronically on behalf of the same declarations and self-transactions with the State Administration Agency Tax or represent them before it, in the terms established at any time by the Directorate General of the State Tax Administration Agency.

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. The electronic presentation by Internet of model 368, through the electronic headquarters of the State Agency of Tax Administration, will be subject to the following general conditions:

(a) The employer or professional must have a tax identification number (NIF).

(b) In order to carry out electronic submission using an electronic certificate identification and authentication system, the employer or professional must have a recognised electronic certificate issued from According to the conditions established by Law 59/2003 of 19 December of Electronic Signature, which is admissible by the State Tax Administration Agency according to the regulations in force at any time.

When the electronic presentation is carried out by a proxy or by duly authorized social partners, it will be these who must have their electronic certificate recognized, in the terms indicated in the paragraph previous.

In the event that the employer or professional is a natural person acting in his/her own name, he/she may also use a system of identification and authentication with access key in a prior registration as a user, based on the set out in paragraph 3.c) and developed in Annex III to the Resolution of 17 November 2011, of the Presidency of the State Agency for Tax Administration, approving identification and authentication systems other than the advanced electronic signature to be electronically related to the said Agency State Tax Administration.

c) To make the electronic presentation, the employer or professional or, if applicable, the presenter, must complete and transmit the data of the form, or generate a file with equivalent information, adjusted to the model approved in this order, which will be available at the website of the State Agency for Tax Administration on the Internet, electronic address https://www.agenciatributaria.gob.es.

You will then proceed to transmit the corresponding declaration using any of the systems set out in point (b) of this section, provided that it is applicable in each case.

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 declaration is accepted, the State Tax Administration Agency will return the validated model 368 with a secure code of verification of 16 characters, in addition to the date and time of presentation the reference and the version (which will make it possible to identify the declaration to the Member State of consumption), and the registration number in the State Tax Administration Agency.

e) The employer or professional must keep the accepted declaration with the corresponding secure code of verification.

f) In the event that the presentation is rejected, a message with the description of the detected errors will be shown on screen, and the subhealing of the errors must proceed.

g) In cases where, for reasons of a technical nature, it is not possible to make the presentation on the Internet within the prescribed time limit, such presentation may be made during the four calendar days following that of the completion of that period.

Article 6. Procedure for the electronic submission by the Internet of model 368 for employers or professionals established in the Community, but not in the Member State of consumption, and which are covered by the special arrangements applicable to the services of telecommunications, broadcasting or television and those provided by electronic means, whose Member State of identification is Spain.

1. In order to present the model 368 of the periodic declaration-liquidation of the special schemes applicable to telecommunications, broadcasting or television services and to those provided by electronic means in the value tax Added ", the employer or professional must connect to the electronic headquarters of the State Administration of Tax Administration, www.agenciatributaria.gob.es, and complete the model 368 available to the effect or transmit the file generated with equivalent information.

2. The presentation of the 368 model will be made exclusively by electronic means through the electronic headquarters of the State Administration of Tax Administration, www.agenciatributaria.gob.es in accordance with the procedure laid down in the next.

3. If the declaration results in the full or partial payment of the declaration, the following procedure for electronic filing shall be as follows:

(a) First, the employer or professional or, where appropriate, the presenter, must contact the collaborating entity, either by electronic means (direct or through the electronic headquarters of the Tax Office) or by going to their branches to make the payment of the resulting quota and to provide that entity with the following data:

1. Tax Identification Number (NIF) of the tax obligor (9 characters).

2. Period to which the presentation corresponds (2 characters):

1T, 2T, 3T, and 4T: Quarterly Presentations.

3. Exercise to which the presentation corresponds (4 characters).

4. The Model Code of the declaration/self-validation (3 characters).

5. º Type of Self-Validation ("I": Income).

6. º Amount to enter, expressed in euro with two decimal places (must be greater than zero).

Once the income has been made, the contributing entity shall provide the tax payer or the presenter with the payment receipt-proof referred to in Article 3 (3) of Order EHA/2027/2007 of 28 June. the part of the Royal Decree 939/2005, of 29 July, which is approved by the General Rules of Collection, in relation to the credit institutions acting as collaborators in the management of the Agency Tax.

In such a receipt-proof receipt, in any case, the Full Reference Number (NRC) assigned by the contributing entity must be included.

b) After the previous operation, the employer or professional or, if applicable, the presenter will connect with the electronic headquarters of the Tax Agency and access the presentation procedure corresponding to the declaration-settlement model 368.

This selection will indicate in the corresponding form (or in the file) the Full Reference Number (NRC) provided by the Contributing Entity.

In case a partial entry is made, it must be stated, in addition to the Full Reference Number, the amount entered.

(c) You shall then proceed to transmit the self-validation using any of the systems set out in Article 5.2.b) of this order, provided that it is applicable in each case.

4. If the declaration has a result to be entered but the filing is made without entry, the procedure to be followed for the electronic filing will be as follows:

(a) The tax obligation or, where applicable, the presenter shall connect with the electronic headquarters of the Tax Agency and access the filing procedure corresponding to the declaration-settlement model 368.

Made this selection, fill in the form, or transmit the generated file with equivalent information.

(b) The self-validation shall then be carried out with any of the systems set out in Article 5.2.b) of this order, provided that it is applicable in each case.

5. If, in the period covered by the declaration-settlement, the declarant has not carried out any of the services covered by this special scheme, the presenter shall connect with the electronic seat of the tax office and access the presentation corresponding to the declaration-settlement model 368, stating in the form (or in the file) that it is a declaration without activity and transmitting it below with any of the systems established in the Article 5.2.b) of this order, provided that it is applicable in each case.

6. If the declaration made out is an amending statement, the following procedure shall be followed for the electronic

:

(a) The tax obligation or, where applicable, the presenter shall connect with the electronic headquarters of the Tax Agency and access the filing procedure corresponding to the declaration-settlement model 368.

This selection will be completed by completing the form, stating that this is an amending statement and indicating the registration number in Spain of the previous statement to be modified.

(b) The self-validation shall then be carried out with any of the systems set out in Article 5.2.b) of this order, provided that it is applicable in each case.

Single transient arrangement. Using files.

The possibility of transmitting files adjusted to the model approved in this order in the terms indicated therein will be available for the filing of the statements-settlements whose settlement periods are initiated from 1 July 2015.

Final disposition first. 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.

A new model of declaration is included in Annex I, Code 021 Autoliquidations, of Order EHA/2027/2007, of 28 June, for which the Royal Decree 939/2005, of 29 July, is partially developed, approving the General Regulation of Collection, in relation to the credit institutions that provide the service of collaboration in the management of the State Tax Administration Agency:

"Model code:" 368 ".

denomination: "REPORTING-PERIODIC SETTLEMENT OF SPECIAL REGIMES APPLICABLE TO TELECOMMUNICATIONS, BROADCASTING OR TELEVISION SERVICES AND VAT SERVICES".

Entry period: 1T, 2T, 3T, and 4T. "

Final disposition second. Entry into force.

This order shall enter into force on the day following that of its publication in the "Official Gazette of the State" and shall be applicable for the first time for the filing of the statements-settlements whose settlement periods are start from 1 January 2015.

Madrid, 10 March 2015.-The Minister of Finance and Public Administration, Cristobal Montoro Romero.

ANNEX

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