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Law 44/2002, of 22 November, of Measures of Reform of the Financial System, through Article 53, paragraph 9, introduced a new article 23 in Law 19/1988, of July 12, of Audit of Accounts, creating the rate of Accounting and Audit Institute of Accounts for the issuance of audit accounts, currently collected in article 44 of the consolidated text of the Audit of Accounts Law, approved by the Royal Legislative Decree 1/2011, of 1 of July.
In compliance with Article 23 (7) of Law 19/1988 of 12 July, Royal Decree 181/2003 of 14 February 2003 was issued for the development of the rate of application of the Institute of Accounting and Audit of accounts for the issuance of audit accounts, in which the rules for the settlement and payment of the fee were determined in a regulated manner, also establishing the obligation for taxable persons to reverse the charge and to enter the amount set out in Law 19/1988 of 12 July.
Article 6 of the aforementioned Royal Decree provides that the model of self-validation and payment of the said fee is determined by the implementing rules, in accordance with the model of the income document that is applicable from among the approved by the Order of 4 June 1998, which regulates certain aspects of the management of the fees which constitute the rights of the Public Finance, as amended by the Order of 11 December 2001, enabling the Minister to do so Economy, currently Minister of Economy and Competitiveness.
By virtue of the previous enabling, by Order ECC/395/2014 of 7 March, the model of self-validation and payment of the fee provided for in Article 44 of the recast of the Audit of Accounts Act was approved, in which The amounts of the levy set out in Law 22/2013 of 23 December of the General State Budget for the year 2014 were updated.
The final provision of Law 36/2014 of 26 December 2014 of the General Budget of the State for the year 2015 amends, as from 1 January 2015, Article 44 (4) of the recast of the Law of Audit of Accounts, approved by the Royal Legislative Decree 1/2011, of July 1, establishing new amounts of the fee for the issuance of audit accounts.
This order is intended to approve the model of self-settlement and payment referred to in Article 6 of Royal Decree 181/2003 of 14 February, updating the amounts of the fee for the issuance of audit reports accounts, as set out in the previous Law 36/2014 of 26 December 2014, of the General Budget of the State for the year 2015.
In its virtue, I have:
First. Model of self-validation.
The model of self-validation and income document of the rate provided for in Article 44 of the recast of the Audit of Accounts Act, which is set out in the annex of this order, in which the amounts have been updated, is approved. In accordance with the provisions of Law 36/2014 of 26 December 2014 on the General Budget of the State for the year 2015.
This model replaces the one approved by Order ECC/395/2014 of 7 March, approving the model of self-settlement and payment of the fee provided for in Article 44 of the recast of the Audit of Accounts Act, approved by the Royal Legislative Decree 1/2011 of 1 July, as an annex to it, which included the amounts updated by Law 22/2013, of 23 December, of the General Budget of the State for the year 2014.
Second. Downloading the form.
The model of self-validation should be downloaded from the Accounting and Audit Institute's website, whose e-mail address is www.icac.meh.es.
Third. Telematics presentation and payment.
The presentation of this declaration-settlement form, as well as the payment of the fee, may be done in a telematic manner, as provided for in Order HAC/729/2003, of 28 March, which establishes the assumptions and the general conditions for the payment by telematics of the fees which constitute the resources of the General Administration of the State and its Public Bodies, and in the Resolution of 9 April 2003, of the Institute of Accounts and Audit of Accounts, laying down the application of the procedure for the presentation of self-clearance and the conditions for the payment by telematic means of the fee provided for in Article 23 of Law 19/1988 of 12 July, of Audit of Accounts, currently collected in Article 44 of the recast of the Audit of Accounts Law, approved by Royal Decree Legislative 1/2011 of 1 July.
Single end disposition. Entry into force.
This order will produce effects the day following your publication in the "Official State Bulletin".
Madrid, February 12, 2015. -Minister of Economy and Competitiveness, Luis de Guindos Jurado.
ANNEX
Autoliquidation Model and Income Document of the Rate by Issue of Account Audit Reports
