The Royal Decree-Law 12/2012 of 30 March, introducing various tax and administrative measures aimed at reducing the public deficit, establishes a special charge on foreign source income, which permits the repatriation, without being integrated in the tax base of the Corporate Tax, dividends and income derived from the transfer of certain units, which are payable up to 30 November 2012, corresponding to entities that, despite performing business activities abroad, are located in The Court of Justice of the European Communities, the Court of Justice of the European Communities, held that the Court of Justice held that the Court of Justice held that the Court of Justice held that the Court of Justice held that 4/2004, of 5 March.

For this purpose, Article 1. Third. One, from the cited Royal Decree-law adds an additional fifteenth provision to the recast text of the Companies Tax Act, establishing a special levy on dividends and foreign source income derived from the transmission of securities representing the own funds of non-resident entities on Spanish territory.

Paragraph 6 of the aforementioned additional provision, fifteenth, states that the model for the declaration of this special charge will be approved by the Ministerial Order of the Minister of Finance and Public Administrations, which will establish the Form and place for presentation.

In its virtue, I have:

Article 1. Approval and presentation form of the 250 model.

1. The model 250, 'Special Gravamen on dividends and foreign source income arising from the transfer of securities representing the own funds of non-resident entities in Spanish territory', which is annexed to the Order and which may be filed by the entities that are subject to the Company Tax and which, in accordance with the provisions of the additional fifteenth provision of the consolidated text of the Companies Tax Act, approved by Royal Decree-Law 4/2004 of 5 March, they wish not to integrate into the tax base of the said tax on certain income accrued until 30 November 2012 from non-resident entities on Spanish territory, either from dividends or shares in profits, or from transfers of securities representative of funds own.

The cited model will be available exclusively in electronic format.

The number of supporting documents to be shown in the same will be a sequential number whose first three digits will correspond to code 250.

2. The presentation of the 250 model shall be carried out by means of telematics, in accordance with the general conditions and the procedure laid down in Articles 2 and 3 and within the time limit set out in Article 4 of this Order.

Article 2. General conditions for telematic presentation of model 250.

1. The submission of the telematic declaration via the Internet may be carried out either by the declarant himself or by a third party acting in his representation, in accordance with Articles 79 to 81, including the Royal Decree 1065/2007 of 27 July 2007 approving the General Rules of Procedure and the procedures for the management and inspection of taxes and the development of common rules for the procedures for the application of taxes, and in Order HAC/1398/2003 of 27 May 2003 laying down the conditions and conditions under which it may The social partnership in the management of taxes is effective, and it is expressly extended to the telematic presentation of certain models of declaration and other tax documents.

2. The telematic presentation shall be subject to the following conditions:

(a) The declarant must have a Fiscal Identification Number (NIF) and be identified in the Census of employers, professionals and retainers with a view to the presentation of the model of self-validation.

b) The declarant must have an X.509.V3 electronic certificate issued by the National Mint and Timbre-Real Casa de la Moneda or any other electronic certificate admitted by the Agency installed in the browser State of Tax Administration previously installed in the browser to this effect, in accordance with the provisions of Order HAC/1181/2003, of 12 May, establishing specific rules on the use of electronic signatures in the Tax relations by electronic, computer and telematic means with the State Agency Tax Administration.

If the telematic presentation is to be performed by a person or entity authorized to file statements representing third parties, it will be this person or authorized entity who must have installed in the browser your certificate.

(c) To carry out the telematic presentation, the declarant, or if applicable, the presenter, shall complete and transmit the data of the form, adjusted to the model 250, which shall be available at the Agency's electronic headquarters State of the Internet Tax Administration, e-mail address https://www.agenciatributaria.gob.es.

3. In cases where formal-type anomalies are detected in the telematic transmission of declarations, this circumstance shall be brought to the attention of the host of the declaration by the system itself by means of the corresponding messages of error, to proceed with its healing.

4. The telematic transmission of the said model must be carried out on the same date as the revenue resulting from it. However, in the event of technical difficulties preventing the telematic transmission of the declaration on the same date of entry, such telematic transmission may be carried out until the second working day following the date of entry into force. of the income. This shall not, in any event, result in any change in the time-limits for declaration and entry provided for in Article 4 of this Order.

5. The taxpayer may submit by telematic via the electronic headquarters of the State Administration of Tax Administration, in the electronic address https://www.agenciatributaria.gob.es, according to the procedure established in the Article 3 (3) of this Order and within the same time limit for the submission of the declaration, that additional documentation which it considers appropriate to support the data entered in the different headings of the declaration.

Article 3. The invention relates to a method for the Internet telematics presentation of the autoliquidations corresponding to the 250 model.

1. The procedure to follow for the telematic presentation will be as follows:

(a) The declarant or presenter shall contact the credit institution acting as a contributor in the management of the collection (banks, savings banks or credit unions) by means of telematics, directly or through of the State Administration of Tax Administration or by going to its offices, to make the corresponding income and to provide the following data:

NIF of the declarant (9 characters).

Fiscal year (12 = 2 last digits of accrual year).

Period: 2 characters: "0A" (zero A).

Income Document: Special Gravamen = 250.

Type of self-validation = "I" Income.

Amount to enter (must be greater than zero and expressed in euros).

The contributing entity, once the revenue has been entered, will assign a Full Reference Number (NRC) that will generate informatically using a cryptographic system that uniquely relates the NRC to the amount entered.

At the same time, it shall transmit or deliver, in the form of transmission of the data, a receipt containing at least the data referred to in Article 3.3 of Order EHA/2027/2007 of 28 June for which it is developed. In part, the Royal Decree 939/2005 of 29 July, approving the General Rules of Collection, in relation to the credit institutions which provide the service of collaboration in the management of the State Agency Tax Administration.

To make payment via the Internet through the State Tax Administration Agency and obtain the NRC, the declarant or presenter must connect with the electronic headquarters of the State Tax Administration Agency. on the Internet at https://www.agenciatributaria.gob.es, using your electronic signature and, within the option of Payment of Taxes-Autoliquidations, select one of the means of payment offered (payment by charge in account or payment with card)

(b) The declarant or, if applicable, the presenter after the previous operation, shall be connected via the Internet to the said electronic headquarters of the State Tax Administration Agency and shall select, within the statements, the statement to be transmitted (model 250), and will introduce the NRC provided by the contributing entity.

c) You will then proceed to transmit the declaration with the electronic signature generated when you select the certificate previously installed in the browser to that effect.

If the presenter is a person or entity authorized to file statements representing third parties, a single signature, corresponding to his or her certificate, will be required.

d) If the declaration is accepted, the State Tax Administration Agency will return the data of the declaration with a result to be validated with a 16-character Verification Insurance Code. the date and time of presentation.

2. If the presentation is rejected, a message with the description of the detected errors will be displayed on screen. In this case, the same should be done on the input form, or the presentation should be repeated if the error is caused by another reason.

3. Where the contributors accompany the declaration with any additional documentation justifying or clarifying the particulars of the submitted declaration, it shall be submitted in the electronic register of the State Tax Administration Agency, in accordance with the provisions of the Resolution of 28 December 2009, of the Presidency of the State Agency for Tax Administration, establishing the electronic headquarters and regulating the electronic registers of the State Agency of Tax administration, for which the declarant or presenter must connect to the headquarters The State Agency for Tax Administration on the Internet, electronic address https://www.agenciatributaria.gob.es and, within the option of Taxes through Procedures, Services and Procedures (Information and Registration), to select the appropriate tax concept and the additional supporting documentation processing that corresponds according to the procedure assigned to the different models of declaration and self-validation.

4. The declarant or presenter must keep the accepted declaration validated with the corresponding Secure Verification Code.

Article 4. Time limit for presentation and entry of model 250.

The presentation and entry of the model 250 autoliquidation, special Gravamen on dividends and foreign source income derived from the transmission of securities representative of the own funds of non-resident entities Spanish territory shall be carried out within 25 calendar days following the date of accrual.

The special charge shall be payable, in the case of a distribution of dividends or shares in profits of non-resident entities in Spanish territory, on the day of the profit distribution agreement adopted by the general meeting of shareholders or equivalent bodies and, in the event of the transfer of securities representing the own funds of non-resident entities on Spanish territory, on the day on which the said transmission occurs.

However, for accruals produced prior to the publication of this Ministerial Order in the "Official State Gazette", the filing and entry of this autoliquidation shall be made within the following 25 calendar days. to the date of entry into force of this Order.

Final disposition first. Amendment of Order EHA/2027/2007 of 28 June, for which Royal Decree 939/2005 is partially developed, of 29 July, for which the General Tax Collection Regulation is adopted, in relation to the credit institutions providing the collaboration service in the collection management of the State Tax Administration Agency.

Order EHA/2027/2007 of 28 June, for which Royal Decree 939/2005 is partially developed, of 29 July, for which the General Tax Collection Regulation is adopted, in relation to the credit institutions providing the A collaboration service in the management of the State Tax Administration Agency is amended as follows:

1. In Annex I, code 021 autoliquidations, the following model of self-validation is included:

Model code: 250.

Denomination: Special Gravamen on dividends and foreign source income derived from the transmission of securities representative of the own funds of non-resident entities on Spanish territory.

Income Period: OA.

Final disposition second. Entry into force.

This Order shall enter into force on the day of its publication in the Official Gazette of the State.

Madrid, May 31, 2012.-The Minister of Finance and Public Administration, Cristobal Montoro Romero.

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