The Resolution of the General Intervention of the State Administration (IGAE) of 8 January 1997, with the amendments made to it by Resolution of 18 November 2003, regulates the structure, justification, processing and rendering of the account of the state taxes and resources of other public administrations and entities to be referred to the Court of Auditors by the State Administration of Tax Administration (AEAT), Annex to the models and content to which the information to be collected must be adjusted that account.

The approval in 2010 of a new General Public Accounting Plan (PGCP), by Order EHA/1037/2010, of April 13, has resulted in a process of revision of the accounting regulations of the entities in the sector The aim of this regulation, which until that time was based on the application of the previous PGCP (the one approved in 1994), was to take inspiration from the principles and criteria set out in the new PGCP of 2010 and include a regulation of the accounts to be in line with the content of the annual accounts which are provide for the same.

One of the rules affected by this process has been the Accounting Instruction for the General Administration of the State (AGE), which was approved by Order HAC/130 0/2002 of 23 May, the revision of which has given rise to a new Accounting Instruction for AGE, approved by Order EHA/30 67/2011 of 8 November. In this new Accounting Instruction a relevant change in the AGE Account is made, passing from specifying its complete content, as in the previous Instruction, to making a reference to the content provided in the third part of the PGCP for the "Annual Accounts", while establishing certain specialties with respect to the same, without prejudice to the adjustments that were subsequently regulated in the adaptation of the PGCP to the AGE approved by Resolution of the IGAE of 17 November 2011.

Some of the changes to the new content of the AGE Account affect the information contained therein as a result of operations resulting from the management of state taxes and other resources. Administrations and public authorities, the following two changes being particularly relevant:

-The cancellations of rights as a result of charges in kind, insolvencies, prescription or other causes, are considered as grounds for diminishing the rights recognized, minoring these to the object of determining the rights to be charged net (in the previous regulation these cancellations were the net receivables to determine the rights to be charged).

-The limitation of obligations arising from returns on budgetary revenue is to be regarded as a cause of extinction of those obligations, with the total number of refunds recognised for the purpose of determining returns to be paid (in the previous regulation the prescription was for the payment of outstanding returns from previous years to determine the total number of returns recognized).

This new situation in the presentation of information on budgetary revenue, together with some other minor changes, mainly relating to the denomination of certain data, makes it necessary to harmonise the content of the account of state taxes and resources of other administrations and public entities with that of the AGE Account, so that there is adequate consistency between the two.

In addition to the previous harmonization, it has also been considered appropriate to include in the account of state taxes and resources of other public administrations certain information of a complementary nature that comes to to extend the existing one so far, basically to cover some aspects of the management carried out by the AEAT which, as has been pointed out, have not been considered in the accounts so far rendered. These aspects, which are incorporated into the account through a 3. part with the title of "Additional information of a complementary nature", can be summarized in the following points:

-Comparison of data between those in the exercise account and those relating to the previous financial year.

-Data relating to the amounts due from resources of other public administrations and entities, with an indication of the payments made by the AEAT itself.

-Data on executive period collection management performed by the AETs.

-Data on collection management carried out by the AEAT and the one carried out by other States or Entities in the framework of mutual assistance.

-Data on the management carried out by the AEAT in relation to the rates of State Autonomous Bodies collected on a voluntary basis.

-Information on existing balances at the end of the year in the transfers accounts of the AETs.

-Data of the situation and movements of advances that, from the General Administration of the State, are delivered to the AATT for the realization of the payments that has been entrusted as a consequence of the management the taxes State resources and resources of other public administrations.

-Assessment of the deterioration of State Public Sector credits.

-Estimate of revenue returns to be made by state taxes as a result of pending requests for return to end-of-exercise agreement.

-Information about accrued taxes to be settled.

-Information on contributions to the European Union by traditional own resources.

Regarding the current procedure for processing and rendering the account of state taxes and resources of other public administrations and entities, also included in the aforementioned IGAE Resolution of 8 January 1997, this is based on the paper's submission, having established procedures that do not correspond with those regulated for entities in the state public sector in the procedure of accountability that is provides for in Law 47/2003 of 26 November, General Budget.

As the AEAT is an entity subject to the Accounting Instruction for the Institutional Administration of the State, approved by Order EHA/2045/2011, of July 14, as regards the activity developed in the management of its own budget and assets, it must also be held to account for that activity in accordance with the provisions of the said Accounting Instruction, thus giving rise to the fact that the AETs give the Court of Auditors two types of accounts:

(a) The annual accounts of the AEAT, relating to the management of its budget and assets, whose procurement, formulation, approval and surrender procedure is based on the use of computer and telematic means, This procedure, as well as the content of the annual accounts, is regulated in the Accounting Instruction for the Institutional Administration of the State to which reference has already been made.

b) The account of state taxes and resources of other public administrations and public authorities, in respect of the management carried out by the ASAT in relation to these taxes and resources, the regulation of which, both It refers to its content, as well as its processing and surrender, a figure contained in the several times mentioned IGAE Resolution of 8 January 1997.

This situation presented in the AEAT: two different types of accounts, with different contents, as it could not be otherwise, but also with different procedures regarding their obtaining, formulation, approval and surrender, it shows a lack of uniformity in these procedures which must be corrected. For these purposes, it is necessary to introduce certain changes in the procedure for processing and rendering the account of state taxes and resources of other administrations and public entities established in the IGAE Resolution. of 8 January 1997, these changes are essentially limited to the following three objectives:

-The use of a computer support that will replace the paper in obtaining the account.

-The use of telematic procedures and electronic signatures in the submissions of information to be produced between the different bodies involved in the process of account submission.

-The homogenization of the actions to which the procedure for processing the account of state taxes and resources of other administrations and public entities, with which they are established in the case of the annual accounts of the entities subject to the Accounting Instruction for the State Institutional Administration.

As for the time limits to be considered for the formulation and the surrender of the account of state taxes and resources of other administrations and public entities, it is necessary to take into account that the management carried out by the AEAT collection in that account, is carried out on behalf of the State, so that the operations recorded in it must be incorporated in the accounts of the General Administration of the State in accordance with the provisions of the Instruction of Accounting the State taxes and resources of other public administrations and entities managed by the AETSA, adopted by Resolution of 30 December 1991 of the IGAE. For this reason, it is necessary to establish that the approval and referral to the IGAE of the said account of the state taxes and resources of other public administrations and entities should be produced no later than 7 June, or previous business day, after the closure of the financial year to which it relates, in order to be able to include in the account of the General Administration of the State the management included in that account. As a result, it is necessary that the statement of the State taxes and resources of other general government and public authorities be produced at the latest on 15 March, or on the previous working day, after the end of the financial year. the economic activity to which it relates, in order to allow the time needed to carry out the audit of the same.

Taking into account all the above, it is necessary to draw up a new regulation for the account of state taxes and resources of other public administrations which will replace the one contained in the Resolution of the IGAE of 8 January 1997

For all of this, and under the powers conferred on IGAE by Article 103 of Law 31/1990 of 27 December 1990 on the General Budget of the State for 1991, according to the wording given to it by the provisions Additional seventeenth and twentieth third of Law 18/1991 of 6 June of the Tax on the Income of the Physical Persons, with regard to the determination of the accounts and documentation relating to the management of the taxes and other public law resources managed by the AETs to be provided to the Court of Auditors, the next:

First. Delimitation and content.

1. On an annual basis, the State Agency for Tax Administration (AETSA) shall surrender to the Court of Auditors, through the General Intervention of the State Administration (IGAE), an account of the management carried out in respect of the taxes State resources and resources of other public administrations.

2. This Account shall constitute an indivisible unit which shall be closely related to all transactions recorded in the accounts of the taxes and resources of other public administrations and entities.

Second. Security requirements in the procedures.

The procedures set out in the following paragraphs should be adjusted to the requirements which, for the transmission and reception of communications through electronic, telematic and electronic means and applications, will be establish in Organic Law 15/1999, of 13 December, Protection of Personal Data; in Law 30/1992, of 26 November, of the Legal Regime of Public Administrations and of the Common Administrative Procedure; in the Law 11/2007, of June 22, of electronic access of citizens to Public Services; in the current rules on electronic signatures, as well as any other provision that may be made for the development of such standards.

Third. Obtaining the account of state taxes and resources of other administrations and public entities.

The Account of State Taxes and Resources of other Administrations and Public Authorities shall be in accordance with the content and models included in the Annex to this Resolution, with the level of disaggregation by groups or concepts to be determined by the IGAE and which will be published in the virtual office of the IGAE Portal (http://www.pap.minhap.gob.es/). This account will be obtained by generating a file in a comprehensive "pdf" format of the above information, and the procedure set out in the following sections should be followed.

Fourth. Formulation and making available of the Delegated Intervention in the AEAT of the Account of State Taxes and Resources of Other Administrations and Public Authorities.

1. The Director-General of the ASAT shall make the statement of the State taxes and resources of other administrations and public authorities, for the performance of his audit, no later than the 15th day of March, or the preceding business day, after the the closure of the financial year to which it relates, using the computerised and telematic means enabled by the IGAE for the electronic processing of financial controls.

2. A diligence, signed electronically by the Director of the Economic Management Service, shall be joined to the Account of state taxes and resources of other public administrations and entities with the following content:

" Don/dona ...................................................................................................... (name and surname of the Director of the Economic Management Service) ..............................................., Director of the Economic Management Service of the State Administration of Tax Administration, I note that all the operations recorded in the accounts of the taxes and resources of other administrations and public entities, with imputation to the exercise ............, have been faithfully reflected in the Account the State taxes and resources of other public administrations and authorities corresponding to that financial year.

The above information is contained in the file signed with the following secure code of verification ..........., of the AEAT.

In ................., to ...... of ........................... of .............

Signature "

3. The formulation of the Account of State Taxes and Resources of other Administrations and Public Authorities shall be accredited by a diligence, signed electronically by the Director General of the AETs, with the following content:

" Don/dona ..................................................................................................... (first and last names of the Director General of the State Administration Agency) Tax) ..................................., Director General of the State Administration of Tax Administration, made the Account of State taxes and resources of other administrations and public entities corresponding to the financial year of ............, in accordance with what is established in the Resolution of the General Intervention of the Administration of the State of Date ............ (date of adoption of this Resolution) ............

The above information is contained in the file signed with the following secure code of verification ........................., of the AEAT.

In ................., to ...... of ........................... of .............

Signature "

4. Where the account of the State taxes and resources of other public administrations and authorities is required, and the amendment to the above statement is made, the same procedure as indicated in points (a) and (i) must be followed. above.

Fifth. From the audit report of the Account of State Taxes and Resources of Other Administrations and Public Authorities.

1. Upon completion of the audit of the Account of the State taxes and resources of other public administrations and entities, the auditor shall make available to the President of the AATT a file in "pdf" format containing the audit report referred to that account no later than 31 May, or prior working day, after the end of the financial year to which the account relates, by crediting the said procedure by means of the electronic signature and using the computerised means and Telematics enabled by the IGAE for the electronic processing of financial controls.

2. When the final audit report is issued after the final audit report is issued, the procedure referred to in the fourth paragraph of this Resolution shall be followed and the new reformulated account shall be put in place. the provision of the auditor for the issuance of a new audit report.

Sixth. Approval and remission of the Account of state taxes and resources of other administrations and public entities.

1. The Director of the Economic Management Service shall make available to the President of the AETTA the State Tax Account and the resources of other public administrations and entities, together with the corresponding audit report, using the computer and telematic means enabled by the IGAE for the approval of the account and its surrender to the Court of Auditors through the IGAE.

2. A diligence, signed electronically by the Director of the Economic Management Service, shall be joined to the Account of state taxes and resources of other public administrations and entities with the following content:

" Don/dona ...................................................................................................... (name and surname of the Director of the Economic Management Service) .............................., Director of the Service The Economic Management of the State Administration of Tax Administration, I note that all the operations recorded in the accounts of the taxes and resources of other administrations and public entities, with imputation to the exercise ............, have been faithfully reflected in the Account of the tributes State and resources of other public administrations and entities corresponding to that financial year.

The account is also made available to the account and the final audit report referred to it, issued with date ......... (date of issue of the audit report) .........

The above information is contained in the file ..........., whose electronic summary is ............

In ................., to ...... of ........................... of .............

Signature "

3. The Account of State taxes and other public authorities ' resources shall be approved by the President of the AEAT, with the approval of such approval by means of a diligence, signed electronically by himself, using the computer and telematic means referred to in point 1 above, the content of which shall be as follows:

" Don/dona ...................................................................................................... (name and surname of the President of the State Tax Administration Agency) ................................., President of the State Administration of Tax Administration, I approve the account of the state taxes and resources of other administrations and public entities corresponding to the exercise of ............, which coincides with the audited, according to the which is established in the Resolution of the General Intervention of State Administration of Date ............ (date of adoption of this Resolution) ............

The account is also referred to and the final audit report referred to, issued with date ......... (date of issue of the audit report) .........

The above information is contained in the file ........................., whose electronic summary is .....................

In ................., to ...... of ........................... of .............

Signature "

4. The formation of the file, its making available to the President of the AETC, the approval of the Account of the state taxes and the resources of other administrations, as well as the conditions of the signature provided for in this section sixth by the Director of the Economic Management Service of the AEAT and the President of the AEAT, they will conform to the technical specifications that are defined by the IGAE and that they will be published in the virtual office of the Portal of the IGAE (http://www.pap.minhap.gob.es/).

5. The account of state taxes and resources of other administrations and public entities approved in accordance with the procedure laid down in the above points, must be sent to the IGAE together with the final audit report, through the computer and telematic means indicated in the preceding paragraphs, at the latest on 7 June, or on the preceding working day, after the end of the financial year to which it relates.

6. Upon receipt of the documentation referred to in the previous point, the IGAE shall make it available to the Court of Auditors, within the legally established time limit and through the means or support that are agreed between the two parties.

Seventh. Conservation of the Account of State Taxes and Resources of Other Administrations and Public Authorities.

1. A copy of the files referred to in the preceding paragraph shall be held by the AATT and shall be kept for at least six years from the date of referral to the Court of Auditors of the Account of the (a) State taxes and other public authorities ' resources, except that, as a rule of sufficient range, other time limits are laid down or the limitation period for the possible accounting liability has been interrupted in accordance with the provisions of the is set out in the third provision of Law 7/1988, of 5 April, of the functioning of the Court of Auditors.

2. Without prejudice to the foregoing, the IGAE will obtain a copy or duplicate of the files relating to the Account of the State taxes and resources of other Administrations and public entities received from the AATEA, being in its power for statistics.

Eighth. Justification for the Account of State Taxes and Resources of Other Administrations and Public Authorities.

1. The supporting documents for the various operations appearing in the State Tax Account and the resources of other public authorities and entities shall be kept by the AATT duly ordered and shall be made available to the Court of Auditors. and of the IGAE, in order to enable and facilitate the actions of control and verification of the accounts provided for in the General Budget Law.

2. Irrespective of the type of support in which they were originally recorded, the supporting documents referred to in the previous point may be kept in computerised form. In such cases, copies obtained from such media shall enjoy the validity and effectiveness of the original justification, provided that their authenticity, integrity and preservation are guaranteed.

3. Both supporting documents formalised in paper documents and those on electronic, computerised or telematic supports must be kept for a period of six years from the date of referral to the Court of Auditors. Account of the State taxes and resources of other public administrations and entities where the respective transactions are made manifest, except that by a sufficient rule other time limits are established or the period of time has been interrupted. limitation of the possible accounting liability in accordance with what is established in the Additional provision, third, of Law 7/1988 of 5 April 1988, of the Court of Auditors.

After the corresponding period as provided for in the preceding paragraph has elapsed, and provided that the mandatory report of the Court of Auditors has been issued on the respective account, the destruction of the such supporting documents, taking into account the provisions of Article 46 of Royal Decree 1671/2009 of 6 November 2009, which partially develops Law 11/2007 of 22 June 2009 on the electronic access of citizens to services public.

Repeal provision.

The IGAE Resolution of 8 January 1997 is hereby repealed, determining the structure, justification, processing and accountability of the State taxes and resources of other public administrations, as well as any other provision of equal or lower rank which is opposed to the provisions of this Resolution.

Single end disposition. Entry into force.

This Resolution shall enter into force on the day following that of its publication in the "Official Gazette of the State", being applicable to the Account of State Taxes and Resources of Other Administrations and Public Authorities of the exercises 2015 and following.

Madrid, March 10, 2015.-The Comptroller General of the State Administration, José Carlos Mayor Hernández.

ANNEX

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