Order Ecc/415/2015, Of 12 February, Which Approves The Model Of Autoliquidación And Payment Of The Fee Provided For In Article 44 Of The Consolidated Text Of The Law On Audit Of Accounts, Approved By Royal Legislative Decree 1/2011 From 1 July.

Original Language Title: Orden ECC/415/2015, de 12 de febrero, por la que se aprueba el modelo de autoliquidación y pago de la tasa prevista en el artículo 44 del texto refundido de la Ley de Auditoría de Cuentas, aprobado por Real Decreto Legislativo 1/2011, de 1 de julio.

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The law 44 / 2002, of 22 of November, of measures of reform of the system financial, through the article 53, paragraph ninth, introduced a new article 23 in the Law 19 / 1988, of 12 of July, of audit of accounts, creating the rate of the Institute of accounting and audit of accounts by emission of reports of audit of accounts, currently collected in the article 44 of the text consolidated of the law of audit of accounts , approved by the Royal Decree legislative 1 / 2011, from 1 of July.

In accordance with article 23, paragraph 7, of law 19/1988, of July 12, issued the Royal Decree 181/2003, of 14 February, which develops the system of the rate of the Institute of accountancy and audit of accounts by issuing reports of Auditors, which were determined by regulation standards for settlement and payment of the fee also establishing the obligation for taxable persons of autoliquidación and income of the amount fixed in the Law 19/1988, of July 12.

He article 6 of the cited Real Decree provides that the model of autoliquidación and payment of the cited rate is determine by them standards of development, adjusting is to the model of document of entry that is applicable between them approved by the order of 4 of June of 1998, by which is regulate certain aspects of it management revenue of them rates that constitute rights of the Hacienda public as amended by the order of 11 December 2001, enabling this to the Minister of the economy, currently Minister of economy and competitiveness.

Under the previous enabling, through it order ECC / 395 / 2014, of 7 of March, is approved the model of autoliquidación and payment of the rate planned in the article 44 of the text consolidated of it law of audit of accounts, in which is updated them amounts of the rate set in the law 22 / 2013, of 23 of December , of budgets General of the State for the year 2014.

Fifteenth law 36/2014 final disposition, on December 26, from the State budget for the year 2015 modifies, from 1 January 2015, paragraph 4 of article 44 of the consolidated text of the law on audit of accounts, approved by Royal Legislative Decree 1/2011, 1 July, established new amounts of the fee for issuance of audit reports.

This order is intended autoliquidación model approval and payment referred to in that article 6 of the Royal Decree 181/2003, of 14 February, updating the amounts of the fee for issuance of audit reports of accounts, according to the established in the previous law 36/2014, of 26 December, the State budget for the year 2015.

By virtue, I have: first. Model autoliquidación.

Is approves the model of autoliquidación and document of income of the rate expected in the article 44 of the text consolidated of it law of audit of accounts that figure in the annex of this order, in which is have updated them amounts fixed of the rate, in application of it established in the law 36 / 2014, of 26 of December , from the State budget for the year 2015.

This model replaces the approved by the order ECC/395/2014, on 7 March, which approves the model of autoliquidación and payment of the fee provided for in article 44 text consolidated accounts Audit Act, approved by Royal Legislative Decree 1/2011, on 1 July, as an annex of the same , in which is included the amounts updated by the law 22 / 2013, of 23 of December, of budgets General of the State for the year 2014.

Second. Download the form.

Autoliquidación model have to be downloaded from the website of the Institute of accountancy and audit of accounts, whose e-mail address is www.icac.meh.es.

Third party. Presentation and payment online.

The presentation of this model of printed of statement-settlement, as well as the payment of the rate, is may perform of form telematics, according to it planned in the order HAC / 729 / 2003, of 28 March, that sets them alleged and them conditions General for the payment by via telematics of them rates that constitute resources of it Administration General of the State and its agencies public , and in the resolution of 9 of April of 2003, of the Institute of accounting and audit of accounts, by which is sets the application of the procedure for the presentation of the autoliquidación and them conditions for the payment by via telematics of the rate planned in the article 23 of the Law 19 / 1988, of 12 of July, of audit of accounts currently contained in article 44 of the consolidated text of the law on audit of accounts, approved by Royal Legislative Decree 1/2011 from 1 July.

Available end only. Entry in force.

This order will produce effects the day following to the of your publication in the «Bulletin official of State».

Madrid, February 12, 2015.-the Minister of economy and competitiveness, Luis de Guindos jury.

ANNEX model of autoliquidación and document of entry of the fee for issuance of audit reports

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