Resolution Of 10 Of March Of 2015, Of The Intervention General Of The Administration Of The State, By Which Is Determines The Structure, Justification, Processing And Accountability Of It Has Of Them Taxes State And Resources Of Others Administration...

Original Language Title: Resolución de 10 de marzo de 2015, de la Intervención General de la Administración del Estado, por la que se determina la estructura, justificación, tramitación y rendición de la cuenta de los tributos estatales y recursos de otras Administracio...

Read the untranslated law here: http://www.boe.es/buscar/doc.php?id=BOE-A-2015-2836

The resolution of the General intervention of the administration of the State (IGAE) of 8 January 1997, with the changes made therein by decision of 18 November 2003, regulates the structure, justification, processing and accountability of State taxes and other administrations and public bodies resources account that has to refer to the Court of Auditors by the State Agency for tax administration (AEAT) settling down in its annex models and content that is to be adjusted the information that must be collected in such account.

The approval in 2010 of a new General Plan of public accounting (PGCP), by order EHA/1037/2010, of 13 April, has resulted in a process of revision of the accounting regulations of institutions of public administrative State, in order that the regulations, which until then was based on the application of the previous PGCP (adopted in 1994) It was to draw on the principles and criteria laid down in the new 2010 PGCP and included an adjustment of accounts to pay according to the content of the annual accounts that are foreseen therein.

An of the standards affected by this process has been the instruction of accounting for the Administration General of the State (AGE) that is approved by order HAC / 1300 / 2002 of 23 of mayo, whose review has given place to a new instruction of accounting for it AGE, approved by order EHA / 3067 / 2011 of 8 of November. In this new accounting instruction performs a relevant change in the mind of the AGE, passing specify its full content, as it was done in the previous instruction, to make a referral to the contents provided for in the third part of the PGCP for the «accounts», and to establish certain specialties with regard to them, without prejudice to adjustments that were subsequently regulated in the PGCP adapting to the AGE adopted by resolution of the IGAE of 17 of November of 2011.

Some of the changes introduced in the new content of the account of the AGE affect the information that is collected in the same as a result of operations arising from the management of the State taxes and resources of other administrations and public entities, being particularly relevant to the two following changes:-cancellations of rights as a consequence of payments in kind , insolvencies, prescription or other causes, passed to be considered reasons of decrease of recognized rights, discounting these in order to determine the rights to collect NET (in the previous regulation these cancellations minoraban rights to determine rights receivable NET receivables).

-The prescription of obligations arising from budgetary income returns passes to be considered as a cause of extinction of obligations, reducing the total returns recognized in order to determine the outstanding returns (in the previous regulation prescribing minoraba unpaid prior returns to determine the total recognized returns).

This new situation in it presentation of it information relative to them income budget, together with some others changes of less entity, mainly relating to the denomination of certain data, make necessary harmonize the content of it has of them tributes State and resources of others administrations and entities public with the of it has of it AGE, so exist it proper coherence between both.

In addition to the previous harmonization, also is it believed convenient to include certain supplementary information which come to extend the existing so far, basically to consider some aspects of the management by the AEAT which, as noted, have not been considered in the accounts until now rendered on the account of the State taxes and resources of other administrations and public bodies. Such aspects, that is incorporate to it has through a 3rd part with the title of «information additional of character complementary», can stay summarized in the following points:-comparison of data between them of it has of the exercise and them relating to the exercise previous.

-Data relating to amounts owed by resources from other administrations and public bodies, with an indication of the payments made by the own AEAT.

-Data about the management of charging in period Executive made by the AEAT.

-Data about the management of collection by the AEAT and made by other States or entities within the framework of mutual assistance.

-Data on the management by the AEAT in relation to autonomous agencies of the State fees collected in voluntary period.

-Information about balances existing in order exercise in the accounts of transfers of the delegations of the AEAT.

-Information about the location and movements of loa advances that, since the General Administration of the State, delivered to the AEAT for the realization of payments which have committed as a result of the management state taxes and resources of other administrations and public bodies.

-Assessment of the deterioration of the credit of the Sector public State.

-Estimate of the returns of income to perform by taxes State as result of requests pending of agreement of return in order exercise.

-Information on taxes accrued outstanding of settle.

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

With regard to the current procedure of processing and the accountability of the State taxes and resources of other administrations and public entities, also collected in the above resolution of the IGAE of 8 January 1997, this is based on the shipping Bill paper, having established some procedures which do not correspond to the regulated entities members of the State public sector in the process of accountability as provided for in in the Law 47/2003, of 26 November, General budget.

To be the AEAT institution subject to the instruction of accounting for the institutional management of the State, approved by order EHA/2045/2011, July 14, so it refers to the activity in the management of its own budget and heritage, also has accountability of such activity in accordance with the aforementioned accounting instruction (, thus giving the circumstances of which the AEAT renders the Court of accounts two types of accounts: to) own accounts annual of the AEAT, relating to the management of its budget and heritage, whose procedure of obtaining, formulation, approval and accountability is based on the use of informatic and telematic means, coming regulated this procedure, as well as the content of the annual accounts on instruction of accounting for the institutional management of the State already has done before that reference.

(b) the account of the State taxes and resources of other administrations and public entities, so it refers to management by the AEAT in relation to such taxes and resources, whose regulation, both in regards to content, to its processing and accountability, is collected in the several times mentioned resolution of the IGAE of 8 January 1997.

This situation arising in the AEAT: two different types of accounts, with different contents, as it could not be otherwise, but also with different procedures regarding collection, formulation, approval and accountability, highlights a lack of uniformity in such proceedings that must be corrected. For these purposes, is necessary the introduction of certain changes in the procedure of processing and the accountability of the State taxes and resources of other administrations and public bodies established in the resolution of the IGAE of 8 January 1997, these changes that are essentially limited to the three following objectives:-the use of a computer support coming to replace the role in obtaining the account.

-The use of telematic procedures and electronic signatures in shipments of information that need to occur between the different bodies involved in the accountability process.

-The homogenization of the proceedings should be subject the procedure of the account of the State taxes and resources of other administrations and public bodies, which are established in the case of the annual accounts of entities subject to the instruction of accounting for the institutional management of the State.


As for deadlines to be considered for the formulation and the accountability of the State taxes and resources of other administrations and public bodies, it is necessary to take into account that by the AEAT collected in this account, is managed on behalf of the State, so registered in the same operations should be incorporated into the accounts of the General Administration of the State in accordance with the instruction of accounting of them taxes State and resources of other administrations and bodies public managed by the AEAT, approved by resolution of 30 of December of 1991 of the IGAE. For this reason, it is necessary to establish that the adoption and referral to the IGAE cited account of State taxes and resources of other administrations and public bodies should produce as maximum on June 7, or previous business day, after the close of the financial period to which it relates, in order to include in the General Administration of the State account management included in that account. As consequence of this, is precise that the formulation of it has of them tributes State and resources of others administrations and entities public is produce as maximum the day 15 of March, or day skillful previous, after the closing of the exercise economic to which the same is refer, to is can have of the time necessary for make it audit of the same.

Taking into account the foregoing, it is necessary to elaborate a new regulation for State taxes and account resources from other administrations and public bodies who come to replace that contained in the resolution of the IGAE of 8 January 1997, therefore, and under the powers attributed to the IGAE in article 103 of law 31/1990 , of 27 of December, of budgets General of the State for 1991, according to it drafting given to the same by them provisions additional seventeenth and twenty third of it law 18 / 1991, of 6 of June, of the tax on the income of them people physical, by what is refers to the determination of them accounts and documentation relating to the management of them tributes and others resources of right public managed by the AEAT that is must pay to the Court of Accounts, it provides as follows: first. Delimitation and content.

1. with periodicity annual, the Agency State of Administration tax (AEAT) surrender to the Court of accounts, by duct of the intervention General of the administration of the State (IGAE), a has of it management made with regard to them tributes State and resources of others administrations and entities public.

2. the account shall constitute an indivisible unit that must contain all the operations listed in taxes and resources of other administrations and public bodies accounting faithfully reflected.

Second. Requirements of safety procedures.

Them procedures that is regulate in the following paragraphs is must adjust to them requirements that, for the transmission and reception of communications through media and applications computer, telematic and electronic, is set in it law organic 15 / 1999, of 13 of December, of protection of data of character Personal; law 30/1992, of 26 November, legal regime of public administrations and common administrative procedure; in the law 11 / 2007, of 22 of June, of access electronic of the citizens to the services public; in the current legislation on electronic signature; as well as in any other provision that is handed down in development of these standards.

Third party. Obtaining the account of State taxes and resources of other administrations and public bodies.

It has of them tributes State and resources of other administrations and entities public is will adjust to the content and models that is include in the annex of this resolution, must is present with the level of disaggregation by groupings or concepts that determine the IGAE and that will be object of publication in the office virtual of the Portal of the IGAE (http://www.pap.minhap.gob.es/). That account will be obtained through the generation of comprehensive information «pdf» format file, and should be followed in processing the procedure laid down in the following paragraphs.

Room. Formulation and making available of the Executive intervention in the AEAT of the account of the State taxes and resources of other administrations and public bodies.

1. the Director-General of the AEAT will be the formulation of the State taxes and account resources from other administrations and public entities, for the conduct of its audit, as of March 15, or previous business day, after the close of the financial year to which it relates, using the computer and telematics-enabled to do so by the IGAE for the electronic processing of financial controls.

2. to the has of them taxes State and resources of other administrations and bodies public is join a diligence, signed electronically by the Director of the service of management economic, with the following content: «Don / Doña...» (name and surname of the Director of the financial management service), Director of the economic management of the State tax administration agency service, do note that all transactions registered in tax and accounting resources from other administrations and public bodies, with attribution to the exercise, have been faithfully reflected in the account of State taxes and resources of other administrations and public entities corresponding to such exercise.

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

En …………….., a …… de ……………………… de ………….

Signature» 3. The formulation of the State taxes and resources of other administrations and public entities account will be credited by means of a Stagecoach, electronically signed by the Director-General of the AEAT, with the following content: «Don/Doña...» (name and surname of the Director General of the State tax administration agency), General Director, State Agency of tax administration, raise State taxes and other administrations and public bodies resources account for the year of..., in accordance with what is established in the resolution of the intervention General of the administration of the State's date... (date of adoption of the present resolution)...

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

En …………….., a …… de ……………………… de ………….

Signature» 4. When specifying reframing of the account of the State taxes and resources of other administrations and public bodies, introducing corrections in the previously formulated, is must follow the same procedure described above.

Fifth. The report of audit of the account of the State taxes and resources of other administrations and public bodies.

1. Once completed the audit of the account of the State taxes and resources of other administrations and public bodies, the auditor will provide the President of AEAT a file in «pdf» format containing the auditor's report referred to the account maximum on May 31, or previous business day, after the close of the financial year to which it relates the account proving this process through the corresponding electronic signature and using the computer and telematics-enabled to do so by the IGAE for the electronic processing of financial controls.

2 when subsequent to the issuance of the final audit report to the reformulation of the account, you must follow the procedure described in the fourth paragraph of this resolution, and will be the new account reformulated at the disposal of the auditor for the issuance of a new audit report.

Sixth. Approval and referral of it has of them taxes State and resources of other administrations and bodies public.

1. the Director of the service of economic management will put at the disposal of the President of the AEAT account of State taxes and other administrations and public bodies, together with the corresponding audit report, resources using the computer and telematics-enabled to do so by the IGAE for the approval of this account and its accountability to the Court of Auditors through the IGAE.

2. to the account of the State taxes and resources of other administrations and public bodies will join a Stagecoach, electronically signed by the Director of the financial management service, with the following content:


«Don/doña …...............................................................................…................. (name and surnames of the Director of the service of management economic)..., Director of the service of management economic of the Agency State of Administration tax, do recorded that all them operations registered in the accounting of them tributes and resources of other administrations and entities public, with imputation to the exercise..., have been faithfully reflected in it has of them tributes State and resources of other administrations and entities public corresponding to said exercise.

It is also available to the cuentadante account and the final audit report referred to the same, issued on... (date of issuance of the report of audit)...

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

En …………….., a …… de ……………………… de ………….

Signature» 3. Account of State taxes and resources of other administrations and bodies public shall be approved by the President of the AEAT, proving such approval by a Stagecoach, electronically signed by himself, using for this purpose informatic and telematic means those referred to in point 1 above, whose content is as follows: «Don/Doña...» (name and surnames of the President of the Agency State of Administration tax)..., President of the Agency State of Administration tax, approve it has of them tributes State and resources of others administrations and entities public corresponding to the exercise of..., that coincides with it audited, in accordance with what is sets in the resolution of the intervention General of the administration of the State of date... (date of adoption of the present resolution)...

Also refer this account and the final audit report referred to the same, issued on... (date of issuance of the audit report)...

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

En …………….., a …… de ……………………… de ………….

Signature» 4. The formation of the file, making it available to the President of the AEAT, the approval of the account of the State taxes and resources of other administrations, as well as the conditions of the firm provided in this section of the sixth by the Director of the economic management of the AEAT and the President of the AEAT, shall comply with the technical specifications defined by the IGAE and which shall be subject to publication 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 according to the procedure laid down in the previous article, should be sent to the IGAE together with the final audit report, through the informatic and telematic means indicated above, maximum June 7, or previous business day , after the closing of the exercise economic that the same will refer.

6. Once received the documentation which is designated in the previous point, the IGAE will put at the disposal of the Court of Auditors, within the legally prescribed period and through the media or support that they agreed upon between the parties.

Seventh. Conservation of the features of them taxes State and resources of other administrations and entities public.

1. a copy of the files referred to in the sixth paragraph, shall be held by the AEAT, must keep this at least for a period of six years as from the date of referral to the Court of accounts of the account state taxes and resources of other administrations and public bodies, unless other deadlines are established by sufficient range standard or it would have interrupted the period of limitation of the possible accounting liability in accordance with what is established in the third additional provision of law 7/1988, of 5 April, of operation of the Court of Auditors.

2. without prejudice to the foregoing, the IGAE get a copy or duplicate of the files relating to the account of the State taxes and other administrations and public bodies received from the AEAT, resources remaining in its possession for statistical purposes.

Eighth. Justification of it has of them taxes State and resources of other administrations and agencies public.

1. the supporting documents of the various operations listed in the account of the State taxes and resources of other administrations and public bodies shall be kept by the AEAT duly ordered and will be available to the Court of Auditors and of the IGAE, in order to enable and facilitate actions of control and verification of the accounts provided for in the General Law on budgetary.

2. regardless of the type of support that had originally expressed, the supporting documents referred to in the previous paragraph may maintain in computer support. In these cases, copies obtained from the computer storage media shall have the validity and effectiveness of the original justification, provided that is guaranteed its authenticity, integrity and conservation.

3 both supporting documents formalized in paper documents and those who are in electronic, computer or telematic supports shall be kept for a period of six years from the date of referral to the Court of accounts of the account state taxes and resources of other administrations and public bodies where to show the respective operations unless sufficient range standard other deadlines are established or it has had interrupted the limitation of the possible responsibility of accounting period in accordance with what is established in the third additional provision of law 7/1988, of 5 April, operation of the Court of Auditors.

A time elapsed the term that corresponds according to it planned in the paragraph previous, and whenever is had issued the mandatory report of the Court of accounts on the respective has, is may proceed to the destruction of such supporting, taking in has it planned in the article 46 of the Real Decree 1671 / 2009, of 6 of November, by which is develops partially it law 11 / 2007 , 22 June, electronic access of citizens to public services.

Repealing provision.

The resolution of the IGAE, of 8 January 1997, which determines the structure, justification, processing and accountability of the account of the State taxes and resources of other administrations and public entities, as well as any other provisions of equal or lower rank opposing provisions of the present resolution shall be repealed.

Available end only. Entry into force.

This resolution shall enter into force the day following its publication in the «Official Gazette», being applicable to the account of the State taxes and other authorities and public of the years 2015 and following entities resources.

Madrid, March 10, 2015.-the Comptroller General of the administration of the State, José Carlos Alcalde Hernández.

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