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Resolution Of 19 Of February Of 2015, Of The Secretariat General Of Coordination Autonomic And Local, By Which Is Develops The Information To Supply By Them Corporations Local Relative To The Effort Fiscal And Your Check In The Delegation...

Original Language Title: Resolución de 19 de febrero de 2015, de la Secretaría General de Coordinación Autonómica y Local, por la que se desarrolla la información a suministrar por las corporaciones locales relativa al esfuerzo fiscal y su comprobación en las Delegacion...

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Law 36/2014, of 26 December, of the General Budget of the State for the year 2015, establishes, in its article 79, the formula for the calculation of the fiscal effort of the municipalities, necessary to proceed to the liquidation final of their participation in the taxes of the State corresponding to 2015. This formula is developed in similar terms to previous exercises.

Likewise, pursuant to the aforementioned Law, the deadline for the submission of information on tax effort to the Economy and Finance Delegations is considered on 30 June 2015.

This presentation, in accordance with the provisions of Article 97.2 of Law 36/2014, of December 26, of General Budget of the State for the year 2015, may be carried out on paper or through its telematic transmission with the electronic signature of the Financial Controller or, where applicable, the holder of the local Corporation's body which has the accounting function assigned to it. For the case of telematic transmission with electronic signatures, this General Secretariat has made available to the local authorities an application accessible from the Virtual Office of Local Entities of the Ministry of Finance and Public Administrations.

In order to make it easier for municipalities to comply with this obligation, this General Secretariat dictates this Resolution, in accordance with the enablement provided for in Article 97.3 of Law 36/2014, before mentioned.

Paragraph 1. Information to be supplied by Local Corporations.

To calculate the municipal tax effort with the highest accuracy, information is required that, with a basic and complementary character, is cited in the following sections.

1.1 Basic information.-Councils must provide certification of the following data for the financial year 2013:

a) Liquid recaudations of the following tributes:

Tax on Real Estate, both in urban nature, specifying, where appropriate, and separately, the collection of properties of special characteristics, as of a rustic nature.

Tax on Economic Activities.

Mechanical Traction Vehicle Tax.

b) Tax base of the Urban Property Tax. Provided that the tax base of the Property Tax is cited, the terms of the additional provision novena of the recast text of the Local Government Law Regulatory Law, approved by the Royal Decree, will be understood. Legislative 2/2004, of 5 March, which establishes that the tax bases of the mentioned tax to be considered in the calculation of the tax effort, for the purposes of the distribution of the participation in taxes of the State in favor of the municipalities " ... shall correspond to the amount of the cadastral values which have been reduced in the amount of the reduction laid down in this Law which, where appropriate, corresponds to the buildings of the municipality in each financial year " (Articles 65 to 70 of the said text (recast). In addition, the taxable base of the real estate of special characteristics shall be specified.

(c) Tax rates applied to the Real Estate Tax, both in urban and rustic nature and, where appropriate, in the case of immovable property with special characteristics.

d) Total tax quota payable in the municipality for the Economic Activities Tax.

In the event that the transmission of the information in paper format is chosen, this data will be provided by the local councils using the model certificate set out in the Annex to this Resolution. Such a model may be downloaded through the application referred to in the preamble of this Resolution or requested from the Economic and Finance Delegations of the General Administration of the State.

Those local corporations that opt for the telematic transmission of the data with electronic signature, will complete the certificate directly through the application offered in the Virtual Office of Financial Coordination with the Local Entities, accessible on the portal of the Ministry of Finance and Public Administrations.

1.2 Additional information.-In the event that the revenue management is entrusted to another territorial entity to whose demarcation the municipalities belong, with which the corresponding convention or in the that this power has been delegated, shall also be sent a certificate of the collection obtained by that entity, which must be issued in compliance with the obligation to the inter-administrative relations referred to in the Article 55 of Law 7/1985, of 2 April, Regulatory of Local Regime Bases.

In the document issued by the competent body, it must be recorded that the revenue corresponds to the financial year 2013 and that it has been collected within the voluntary period. Likewise, it is necessary to specify that the collection of the tax on the Economic Activities contained in the certificates issued, corresponds exclusively to municipal revenues, excluding in their case the surcharges in favor of provincial and national and provincial quotas.

Paragraph 2. Issuance of information to the Economy and Finance Delegations.

The municipalities that choose to process the paper-based certificate, together with the information referred to in paragraph 1, shall forward it to the Economic and Finance Delegation of their province before the 30th of June 2015, as laid down in Article 97 of Law 36/2014 of 26 December 2014 on the General Budget of the State for the year 2015.

Local councils that opt for telematic processing, must record and transmit with the electronic signature, the information requested before the same date. Where appropriate, the supporting documentation shall be provided in the manner in which the telematic processing is carried out.

To those municipalities that do not provide the above documentation, either through paper support or through the electronic signature transmission, under the above mentioned conditions, it will apply to them for the purposes of (a) to carry out the final settlement of their participation in State taxes for 2015, the minimum coefficient of the average tax effort calculated in accordance with Article 97 (4).

Paragraph 3. Checking the information provided by the Local Corporations.

3.1 The Economy and Finance Delegations will provide the local councils with the model certificate included in the Annex to this Resolution and, in the case where the information is provided by the Paper-format councils shall record the corresponding data as they appear on the certificates provided by those authorities.

Alternatively, local councils will be able to directly access the certificate through the application offered in the Virtual Office of Financial Coordination with Local Entities, accessible on the website of the Ministry of Finance and Public Administrations and to proceed to its electronic processing with electronic signature.

In any case, the Economic and Finance Delegations, received the certificate through one or the other way, duly completed and documented, will verify their content according to the following paragraphs.

3.2 Check of the collections. -For the verification of the collections obtained by the different taxes, the following ends must be taken into account:

(a) Local councils shall provide data on the collection of liquid collected in a voluntary period for the financial year 2013.

(b) Where there are discrepancies with respect to the same taxes between the data in the certificate issued by the provincial or supramunicipal organ and the figures provided by the city council, the collected at the time, except where there have been performances of municipal recovery (e.g. high in tax rolls), in which case they will be collected separately and both amounts will be added.

(c) The collection of the Economic Activities Tax may not exceed the total tax rate, deducted from the Tariff (quota as amended by the application of the weighting coefficient, plus, if applicable, by the Situation coefficients, excluding provincial surcharges and provincial and national quotas). This collection shall be increased by the amount of the compensation which, in respect of 2013, has been recognised by the local councils for bonuses in the share of this tax granted to fiscally protected cooperatives.

(d) The collection of the tax on immovable property of an urban nature may not exceed in any case the application of the tax rate agreed by the city council on the taxable amount subject to taxation, included in the tax effort data collection form model. This collection shall be increased by the amount of the compensation in respect of 2013 to the local councils for allowances in the share of this tax granted to concerted educational establishments.

3.3 Verification of basic tax elements.-The verification of the basic tax elements must have an impact on the following aspects:

(a) The tax base of the Inmovable Property Tax of an urban nature in the terms of the additional provision novena and in Articles 65 to 70 of the recast of the Local Government Law Regulatory Law, approved by the Royal Legislative Decree of 5 March. This shall not include the taxable amount of the real estate of special characteristics, which shall be collected on the certificate separately. In any event, the taxable amount corresponding to goods exempt from taxation in this tax shall be excluded.

(b) The rates of tax on immovable property, both urban and rustic, as well as those relating to the real estate of special characteristics, where appropriate, must be included within the limits which are set out in Article 72 of the said recast text of the Local Government Regulatory Law.

(c) The total tax rate of the Economic Activities Tax shall not include provincial or national quotas or provincial surcharges.

3.4. Results of the verification. -Realized the verification according to the above criteria, the Economy and Finance Delegations will adjust the corresponding certifications to the same, accessing the application enabled for these purposes by the General Secretariat for Autonomous and Local Coordination.

In the event that it has been necessary to adjust the certifications to the above criteria, this circumstance must be communicated to the relevant local councils so that, within 15 days of their (i) receipt of the arguments which they consider appropriate on the differences observed by the Economic and Finance Delegations, which, after the expiry of that period, will consolidate the data in the application and send it to the Secretariat General of Autonomous and Local Coordination the documentation provided by the Entities premises, as provided for in paragraph 4 below.

Paragraph 4. Referral to the General Secretariat for the Autonomous and Local Coordination of Information on Fiscal Effort.

Before 30 October 2015, the Economy and Finance Delegations will send, in a single shipment, the General Secretariat for Autonomous and Local Coordination of the documentation provided by the local authorities on paper. This shall be transmitted in accordance with the codes assigned to each municipality by the National Statistics Institute, after the data included in the corresponding certifications have been recorded.

Before that same date and after verification of the information received, in accordance with the content of this Resolution, regardless of the transmission procedure for which the information was obtained, the Delegation of Economy and Finance will proceed to terminate the process by blocking the information corresponding to the municipalities of their province according to the instructions of the application enabled to the effect.

For all municipalities in the province, and as supplemental documentation to the first paragraph of this section, the following documentation shall be accompanied:

(a) In the event that they have been included in the collection amounts, tax bases or tax quotas, the compensation for tax benefits in the Tax on Real Estate or on Activities The Economic and Finance Delegations will have to accompany a relationship containing the names of the municipalities concerned and the amounts corresponding to each compensation, specifying this and the municipal tax to the which relates. If they have not included the compensation referred to in the collection, tax base or tax quota figures, this should be specified.

(b) In the event that, despite the limitation set out in section 3.2 (c) of this Resolution, the collection of the Tax on Economic Activities exceeds the municipal tax rate, the Delegation it must accompany a relationship of the municipalities in which this circumstance is given, specifying the reason for the same.

Paragraph 5. Extension of time limits.

The time limits specified in this Resolution may be extended ex officio in the manner provided for in Article 49 of Law 30/1992, of 26 November, of the Legal Regime of Public Administrations and of the Procedure Common Administrative Region, in which case, the General Secretariat of Autonomous and Local Coordination will adopt the appropriate agreement that will be communicated to the municipalities through the Delegates of Economy and Finance.

Madrid, February 19, 2015. -General Secretariat of Autonomous and Local Coordination, Rosana Navarro Heras.

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