Law 11/2007, of 22 June, on the electronic access of citizens to public services, provides in Article 18.1.a) the use of electronic seals based on electronic certificates that meet the requirements of the electronic signature legislation, for the identification and authentication of the exercise of competence in automated administrative action.

In the tax area, the General Rules of Procedure and the Procedures for Tax Management and Inspection and the development of the common rules of the procedures for the application of taxes, approved by Real Decree 1065/2007 of 27 July 2007 also provides that in the case of automated action, the tax administration must identify and guarantee the authenticity of the exercise of its competence, and may use these electronic seal effects Public administration, body or entity governed by public law based on certificate electronic or secure code of verification linked to the administration, organ or entity, corresponding to each Tax Administration to determine the assumptions of use of one and other electronic signature systems.

Royal Decree 1671/2009, of 6 November, of partial development of Law 11/2007, establishes in its article 19.1 that the creation of electronic seals will be carried out by means of a resolution of the Undersecretary of the Ministry or of the competent public body, to be published in the electronic seat concerned, by regulating the content which, at least, must be stated in that resolution.

In its virtue, in accordance with the provisions of Royal Decree 1671/2009 of 6 November 2009, for which the Law 11/2007, of 22 June, of electronic access of citizens to public services is partially developed, Resolve:

First.

The Electronic Seal of the General Directorate of the Catastro is created, with the following characteristics:

(a) The ownership, as well as the responsibility for the use and custody of the seal created by this resolution, corresponds to the General Directorate of the Catastro, the Ministry of Finance and Public Administrations.

(b) The general technical characteristics of the applicable signature and certificate system are those arising from the National Interoperability Scheme and the electronic signature policy and certificates of the General Administration of the State, which are those contained in the Declaration of Certification Practices approved by the National Mint and Timbre-Real Casa de la Moneda, which can be consulted at the address https://www.cert.fnmt.es/dpc/ape/dpc.pdf

c) The verification of the certificate may be carried out through the VALIDE service of the certificate validation platform of the General Administration of the State, which will be accessible from the Electronic Headquarters of the Directorate General of the Catastro https://www.sedecatastro.gob.es/

Second.

The electronic seal of the General Directorate of the Catastro may be used for the identification and authentication of the exercise of the competition in the following automated administrative actions, approved by Resolution of the above mentioned management centre and published in its website:

a) Exchange of information with other tax administrations.

b) Exchange of information with other administrations, corporations, entities and public institutions.

c) Electronic document sealing processes in order to facilitate their interoperability, preservation and readability.

Third.

This resolution will be published in the "Official State Gazette" and the Electronic Headquarters of the General Directorate of the Catastro.

Madrid, May 23, 2012. -Under-Secretary of Finance and Public Administrations, Pilar Platero Sanz.