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Order Hap/1023/2012, Of 11 May, Which Approve The Models Of Declaration Of Corporate Income Tax And The Tax On The Income Of Non-Resident Permanent Establishments And Entities On Attribution Regime...

Original Language Title: Orden HAP/1023/2012, de 11 de mayo, por la que se aprueban los modelos de declaración del Impuesto sobre Sociedades y del Impuesto sobre la Renta de no Residentes correspondiente a establecimientos permanentes y a entidades en régimen de atribución...

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TEXT

The Royal Decree-Law 13/2010 of 3 December 2010 of actions in the field of taxation, labour and liberalising to encourage investment and job creation introduces amendments to the Corporate Tax Declaration. for the tax periods started on or after 1 January 2011.

In that standard, and subsequently ratified by the final provision of the third Royal Decree-Law 14/2010 of 23 December, establishing urgent measures for the correction of the tariff deficit in the electricity sector, the threshold for the benefit of the special scheme for small-scale entities, which runs from EUR 8 to EUR 10 million, is raised, while allowing such entities to continue to enjoy the special scheme that they are entitled to applicable during the three immediate years following the one in which the threshold of 10 is exceeded (a) EUR million, a measure extending to the extent to which that limit is exceeded as a result of a business restructuring provided that the entities which have carried out such an operation fulfil the conditions to be considered as de reduced size in both the tax period in which the operation is carried out and the two previous tax periods.

The amount to which the tax base of these companies is taxed at the reduced rate of 25% is also increased, which is set at EUR 300 000 and will also be applied to the Member States. tax periods started during 2011, for companies which, because they have a net turnover of less than EUR 5 million and an average workforce of less than 25 employees, are eligible for the 20% tax rate.

It also establishes a tax regime for the freedom of amortisation for new investments in the fixed asset that are affected by economic activities, without the condition of this tax incentive for the maintenance of employment, as required in the current legislation. In addition, the temporary scope of this tax incentive is extended in an additional three years, extending to 2015, and access to natural persons, entrepreneurs or professionals is permitted.

Finally, it takes advantage of Royal Decree-Law 13/2010 of 3 December to raise from 8 to 10 million euros the net amount of the turnover that determines the non-enforceability of the persons or entities involved keep at the disposal of the tax authorities the documentation referred to in Article 16 (2) of the Royal Decree-Law 4/2004 of 5 March on the approval of the Company Tax.

For this purpose it is established that such documentation shall not be required of persons or entities whose net amount of the turnover given in the tax period is less than ten million euro, provided that the total of the transactions made during that period with related persons or entities does not exceed the total amount of EUR 100,000 market value.

However, it provides that transactions made with persons or related entities residing in a country or territory regulated as a tax haven, except that they reside in a State, shall be documented. Member of the European Union and the taxable person accredit that the transactions are valid for economic reasons and that those persons or entities carry out economic activities.

Second, Law 39/2010 of 22 December of the General Budget of the State for the year 2011, with effect from 23 September 2010, amends Article 15.4 of the recast of the Tax Law on Companies, approved by Royal Legislative Decree 4/2004, of 5 March (hereinafter recast), with respect to the companies of variable capital investment (SICAV), establishing that the income derived from the reduction is integrated in the base of the partner of capital with return of contributions without any right of deduction in its full quota.

In addition, and with effect from 1 January 2011, Law 34/2010 of 5 August, amending Law 30/2007 of 30 October 2006 on Public Sector Contracts, 31/2007, of 30 October, on procedures for (a) recruitment in the water, energy, transport and postal services sectors, and 29/1998 of 13 July, regulating the Administrative and Administrative Jurisdiction for adaptation to the Community rules of the first two amendments Article 30.2 of the recast text, allowing for the deduction of 100% by double taxation of dividends internal source, where the percentage of participation falls to a minimum of 3%, provided that they have been acquired as a result of the participation of the participating entity in the special tax regime established in the Chapter VIII of Title VII of the recast text, the scope of this deduction having been extended to the assumption of an operation in the field of public bids for the acquisition of securities by Law 39/2010 previously cited.

Finally, the aforementioned Law 39/2010 extends for 2011 the validity of the deduction of article 40.3 concerning the deduction for staff training expenses in order to have used the employees in the use of new technologies.

Third, in Law 2/2011, of 4 March, of Sustainable Economy, another series of important normative modifications are made, among which the relative to variations in the percentages of deduction in the quota of the tax:

a) Modification of the percentage of deduction for technological innovation activities regulated in Article 35.2 of the recast text.

(b) Amendment of Article 44.1 of the recast text by raising the limit of 50% to 60% where the amount of the deductions provided for in Article 35 of the said recast text corresponds to expenditure or investments made in the tax period itself exceeds 10% of the total quota for double taxation deductions and bonuses.

(c) Amendment of the concept and percentage of deduction for environmental investments covered by Article 39 of the recast text.

In addition, a number of modifications are also introduced in the aforementioned Law 2/2011 regarding the investment of the exhaustion factor of the special mining regime, in the reserve for investments in the Canary Islands, in the Fund of Compulsory reservation of processed credit cooperatives and the tax system of the Canary Islands.

It is important to highlight in fourth place the Royal Decree-Law 9/2011, of August 19, of measures for the improvement of the quality and cohesion of the national health system, of contribution to the fiscal consolidation, and of increase of the amount maximum State guarantees for 2011, which introduces a number of significant changes in the Company Tax.

In this sense, with exclusive effects for the tax periods beginning in 2011, 2012 and 2013, the legal regime of the Company Tax is modified to raise the percentage of the calculation of the payments The amount of the total turnover of the major companies whose net turnover is at least 20 million euro.

Also, for taxable persons whose volume of transactions, calculated in accordance with the provisions of Article 121 of Law 37/1992 of 28 December 1992, of the Value Added Tax, has exceeded the amount of 6,010,121.04 During the 12 months preceding the date of the commencement of the tax periods in 2011, 2012 or 2013, the compensation of negative taxable bases referred to in Article 25 of the recast text shall be limited to the following: form:

− 75% of the tax base prior to such compensation, when in those twelve months the net amount of the business figure is at least 20 million euros but less than sixty million euros.

− 50% of the tax base prior to such compensation, when in those twelve months the net amount of the business figure is at least sixty million euros.

Finally, the aforementioned Royal Decree-Law 9/2011 provides that the deduction of the difference referred to in Article 12 (5) of the recast text, which is deducted from the tax base in the tax periods started within the year 2011, 2012 or 2013, is subject to the maximum annual limit of one hundredth of its amount.

In this regard, Law 31/2011 of 4 October, amending Law 35/2003 of 4 November, of Institutions of Collective Investment makes a new wording of Article 12 (5) of the recast text with effect for the tax periods that have been completed as of 21 December 2007.

In the last place, reference must be made to the repeal provision second of Law 35/2006 of 28 November of the Tax on the Income of the Physical Persons and the partial modification of the laws of the Companies, on the Income of non-residents and on the Heritage, in the wording given by Law 2/2011 that with effects for the tax periods beginning from January 1, 2011, has repealed the following deductions in the quota:

(a) The deduction for the promotion of information and communication technologies regulated in Article 36 of the recast text.

b) Deduction for export activities as regulated in Article 37 of the recast text.

(c) Deductions for environmental investments covered by Article 39 (2) and (3) of the recast text.

(d) Deductions for the support of the transport sector covered by Articles 38.4 and 38.5 of the recast text and by investments and expenditure on premises regulated in paragraph 6 of the same Article.

(e) The deduction for professional training expenditure as referred to in Article 40 (1) and (2) of the recast text.

f) Deductions for business contributions to pension schemes governed by Article 43 of the recast text.

Consequently, all these deductions have been removed from the declaration model as a result of the repeal of the same.

Moreover, the aforementioned repeal provision of Law 35/2006, in the wording given by Law 2/2011, has maintained for 2011 the deduction in environmental investments regulated in article 39.1 of the text recast.

As far as the format of the declaration model is concerned, the same does not present any significant new developments, maintaining the format of previous years and, prior to the presentation of the declaration, account for a certain amount of additional information through the completion of specific forms to the effect.

The main novelty of this order is the disappearance of the preprinted paper as a form of presentation of the statements corresponding to the model 200.

In this way, the internet telematic presentation of the corporate tax and income tax return of non-residents (permanent establishments and entities under the income allocation regime). (i) a model 200 shall be compulsory in cases where the declarant is assigned to the Central Delegation of Great Contributors or to the Large Management Units of the United Kingdom; Companies of the tax office, as well as for all taxable persons who have the form of companies limited liability company or limited liability company, or for entities having to submit the additional information to the declaration via the form set out in Article 2 (7) and (8) of this order.

For all other passive subjects, in addition to the possibility of telematic presentation via the Internet, the only possible alternative form of presentation is the paper format obtained when printing the result of completing, in the electronic seat of the State Tax Administration Agency, electronic address https://www.agenciatributaria.gob.es, a form conforming to the models which are the subject of approval in this order, and also, cases in which their submission to the Agency's offices is not possible Tax, the possibility of filing in the said electronic headquarters and without the need for a certificate for the assumption that these taxpayers should present supplementary documentation, make requests or hold demonstrations related to the submitted statement.

Finally, and with respect to the filing deadline of the Non-Resident Income Tax declaration for permanent establishments, for those cases where the assumptions of the article occur. 20.2 of the Royal Legislative Decree 5/2004 of 5 March, approving the recast of the Law on Income Tax of Non-Residents, the deadline for filing will be the general provision for the income obtained without mediation of permanent establishment as provided for in Article 21 of the said text recast.

The time limits for the filing of the non-resident income tax authorities for income obtained in Spain without permanent establishment mediation have been modified in Order EHA/3316/2010, 17 of December, by which the models of self-clearance 210, 211 and 213 of the Income Tax of Non-Residents are approved, which must be used to declare the income obtained without the mediation of permanent establishment, the retention practiced in the acquisition of immovable property from non-residents without permanent establishment and the a special charge on immovable property of non-resident entities, and the general conditions and the procedure for its filing and other rules concerning the taxation of non-residents are laid down.

Consequently, the deadline so far for these assumptions, of one month since the situation referred to in Article 20.2 of the recast text of the Non-Resident Income Tax Act, has been produced, has been amended in the second paragraph of Article 8 of this Order, stating that the presentation of the declaration must be made in the first 20 calendar days of the months of April, July, October and January, taking into account the quarter in which the produces the circumstance that motivates the early conclusion of the tax period, which will be the same for all declarations submitted, regardless of the result of the self-validation.

The sole final provision of the Company Tax Regulation, approved by Royal Decree 1777/2004 of 30 July, enables the Minister of Finance and Public Administrations, among other authorizations, to:

(a) Approve the model of declaration by the Company Tax and determine the places and manner of presentation of the same.

b) Approve the use of simplified or special declaration modalities, including the consolidated statement of the groups of companies.

(c) Establish the assumptions in which the statements by this Tax are to be presented in support directly readable by computer or by telematic means.

d) Set the documents or supporting documents to accompany the declaration.

e) Approve the information model to be provided by economic interest groups and temporary joint ventures.

(f) To extend, on the basis of substantiated technical reasons, the time limit for the submission of the tax declarations laid down in the Tax Law and its Regulation when this presentation is carried out by means of telematics.

Article 21 of the recast text of the Non-Resident Income Tax Act, approved by Royal Legislative Decree 5/2004 of 5 March, enables the Minister of Finance and Public Administration to determine the and the place in which the permanent establishments are required to present the relevant declaration, as well as the documentation to accompany it. The second final provision of this same Law enables the Minister of Finance and Public Administrations to approve the models for the declaration of this Tax, to establish the form, place and time limits for their presentation, as well as to establish the assumptions and conditions of submission of the same by telematic means.

Law 58/2003, of December 17, General Tax, in Article 98 (4) enables the Minister of Finance and Public Administrations to determine the assumptions and conditions in which the tax authorities they shall submit by telematic means their declarations, self-actions, communications, applications and any other document with a tax transcendence.

On the other hand, article 92 of the General Tax Law enables the Tax Administration to point out the requirements and conditions for social collaboration to be carried out through the use of techniques and means electronic, computer and telematics.

In this regard, Article 57 of the Companies Tax Regulation establishes the way to effectively make social collaboration in the presentation of declarations for this tax. The regulation of social collaboration in the management of taxes for the telematic presentation of declarations, communications and other tax documents is more widely developed in the Royal Decree 1065/2007, of July 27, for which the General Rules of Procedure and the procedures for the management and tax inspection and the development of the common rules for the procedures for the application of the taxes (Articles 79 to 81) and the Order HAC/1398/2003 of 27 May the Council of the European Union provide for a decision on the conditions under which the social collaboration in the management of taxes, and extends expressly to the telematic presentation of certain models of declaration and other tax documents. Accordingly, persons or entities which, in accordance with the foregoing provisions, are authorized to submit statements on behalf of third parties by means of telematic, may make use of this power in respect of the declarations which are approved by this order.

In its virtue, I have:

Article 1. Approval of the models for the declaration of the tax on companies and the income tax of non-residents (permanent establishments and entities under arrangements for the allocation of income from abroad with a presence in territory ).

1. The models for the declaration of corporation tax and non-resident income tax are approved (permanent establishments and entities on the basis of the allocation of income from abroad with a presence on the territory of the country). (Spanish) and its entry or return documents, for the tax periods initiated between 1 January and 31 December 2011, consisting of:

(a) Statements of the Corporate Tax and Non-Resident Income Tax (permanent establishments and entities under the allocation of income from abroad with a presence in territory) ):

1. Model 200: Statement of the Tax on Companies and Income Tax of non-residents (permanent establishments and entities in the system of allocation of income constituted abroad with presence in the Spanish territory), as set out in Annex I to this order.

The model 200 obtained on paper by using the print service developed for these purposes by the State Tax Administration Agency consists of a single copy for the declarant.

2. Model 220 (electronic format): Statement of Tax on Sociedades-Regime of fiscal consolidation for tax groups, as set out in Annex II of this order.

b) Income or return documents:

1. Model 200: Document of income or return of the Company Tax, which is listed in Annex I of this order. The number of supporting documents to be included in this model shall be a sequential number, the first three digits of which shall correspond to code 200. However, in the case referred to in Article 2.2 of this Order, the number of supporting documents shall start with code 204.

2. Model 206: Income tax or non-resident income tax refund (permanent establishments and entities under the allocation of income from abroad with presence in the territory of the country) (Spanish), set out in Annex I of this order. The number of supporting documents to be included in that model shall be a sequential number, the first three digits of which shall correspond to code 206. However, in the case referred to in Article 2.2 of this Order, the number of supporting documents shall start with code 205.

3. Model 220 (electronic format): Document of entry or return of the Tax on Sociedades-Regime of fiscal consolidation, which is listed in Annex II of this order. The number of supporting documents to be included in that model shall be a sequential number, the first three digits of which shall correspond to code 220.

Each of the documents of entry or return of the models 200 and 206 consists of one copy for the Administration, one for the declarant and one for the contributing Entity.

2. The model 200, which appears as Annex I of this order, is applicable, in general, to all taxable persons of the Tax on Companies and all taxpayers for the Income Tax of non-residents (establishments permanent entities and entities under the jurisdiction of the allocation of foreign income with a presence in Spanish territory) obliged to submit and subscribe to the declaration for any of these taxes.

3. Model 220, set out in Annex II to this order, is applicable to tax groups, including cooperatives, which are taxed under the special tax arrangements laid down in Chapter VII of Title VII of the recast of the Law of the Corporation tax, approved by Royal Decree-Law 4/2004 of 5 March and Royal Decree 1345/1992 of 6 November 1992 laying down rules for the adaptation of the provisions governing taxation of the benefit consolidated groups of cooperative societies respectively.

Article 2. Form of presentation of models 200 and 220 of the declaration of the tax on companies and the income tax of non-residents (permanent establishments and entities in the system of income allocation incorporated abroad with a presence in Spanish territory).

1. The declaration of the Tax on Companies and the Income Tax of non-residents (permanent establishments and entities in the system of allocation of income constituted abroad with presence in Spanish territory), model 200, submit in accordance with the model approved in the previous article of this order, signed by the declarant or by the legal representative or legal representatives of the same and duly completed all the data affecting him or her in the same.

2. The presentation of the declarations corresponding to the model 200 shall be carried out either by telematic internet via the internet in accordance with the conditions laid down in Article 6 of this order or by the models of the paper declaration of the Corporation tax and non-resident income tax (permanent establishments and entities under the allocation of income from abroad with a presence in the Spanish territory) adjusted to the contents of the model 200 that are generated exclusively by using the developed print service for these purposes by the State Agency of Tax Administration through its electronic headquarters, electronic address https://www.agenciatributaria.gob.es.

When the declaration is generated by using the above-quoted printing service, the following provisions shall apply:

a) The use of identifying tags will not be required as the print service generates the label's own barcode, with the holder's identifying data.

(b) The confirmation of the data incorporated in the declaration shall be made with the submission of the corresponding entry or return document in the places referred to in Article 3 of this Order.

(c) The revenue or return document shall not be submitted to the State Revenue Administration Agency when it is present in a contributing entity.

(d) Changes or manual corrections of the printed data contained in the declarations corresponding to the model 200 and the corresponding statements shall not be produced by the State Administration of Tax Administration. entry or return documents, other than those relating to the customer account code at the time of submission to the contributing entity.

However, for security reasons, the NIF data for the return and return documents must be manually completed.

3. The submission of the declarations corresponding to the model 200 shall be compulsory by means of telematics for the assumptions referred to in Article 5.2 of this order.

4. The declarants obliged to keep their accounts in accordance with the rules established by the Banco de España shall complete the data relating to the balance sheet, profit and loss account and the status of changes in the net worth which, in the model 200, are incorporated for these declarants, replacing those that are included with a general character.

Also, the declarants to which the Accounting Plan of the insurance entities approved by Royal Decree 1317/2008, dated July 24, as amended by Royal Decree 1736/2010, of 23 of 23, is mandatory. (a) December shall complete the data relating to the balance sheet, profit and loss account and status of changes in the net worth which, in the model 200, are incorporated for these declarants, replacing those which are generally included.

In relation to the institutions of collective investment, both financial and real estate, will be attended to what is foreseen in Circular 3/2008, of September 11, of the National Commission of the Market of Values, on norms accounting, annual accounts and statements of information reserved for collective investment institutions. Therefore, these institutions shall also fill in the balance sheet data, profit and loss account and status of changes in equity, in a specific paragraph to replace those that are included in the balance sheet. general.

The declarants obliged to keep their accounts in accordance with Order EHA/1327/2009 of 26 May on special rules for the production, documentation and presentation of the accounting information of the guarantee companies reciprocal, complete the data relating to the balance sheet, profit and loss account and status of changes in the net worth which, in the model 200, is incorporated for these declarants, replacing those that are generally included.

5. The presentation of the Corporate Tax returns for tax groups, including cooperatives, which are taxed under the tax consolidation scheme laid down in Chapter VII of Title VII of the text recast of the Companies Tax Law and Royal Decree 1345/1992 of 6 November, respectively, will be carried out by means of telematics in accordance with the general conditions referred to in Article 6 of this order.

The statements which, in accordance with the provisions of Article 65 (3) of the recast of the Law on Corporate Tax, are required to formulate each of the companies belonging to the group, including the dominant company or group head entity, shall be formulated in the model 200, which shall be completed at all its ends, until the amount of theoretical liquid amounts to be encrypted which under individual taxation would have to be entered or received by the respective entities. Such declarations shall be submitted by internet telematics. In addition, where the settlement contained in those declarations results in a negative or zero tax base, all data relating to allowances and deductions shall, however, be entered in the models 200.

In the case above, the dominant companies or group-heading entities shall record, in the corresponding paragraph of the model 220, the secure verification code of each of the individual declarations of the companies that are members of the company, including the statement of the parent company or group head entity, as referred to in the preceding paragraph.

6. The taxable person or taxpayer must submit by means of telematics through the electronic headquarters of the State Administration of Tax Administration (electronic address https://www.agenciatributaria.gob.es), in accordance with the procedure laid down in Article 7 (4) and (5) of this order and within the same time limit for the submission of the declaration, the following duly completed documents:

(a) Liabilities to corporate tax liabilities which include in the tax base certain positive income obtained by non-resident entities as provided for in Article 107 of the recast of the Law of the Corporation tax shall also provide the following data relating to each of the non-resident entities on Spanish territory:

1. No. Balance and profit and loss account.

2. Justification of taxes satisfied with respect to the positive income to be included in the tax base.

(b) Taxpayers for the Income Tax of non-residents (permanent establishments and entities under the allocation of income granted abroad with a presence in Spanish territory) shall include, in their case, the information report referred to in Article 18 (1) (b) of the recast text of the Non-Resident Income Tax Act, as approved by Royal Decree-Law 5/2004 of 5 March 2004.

(c) taxable persons or taxpayers to whom a proposal has been approved for the prior assessment of transactions carried out between persons or related entities, the report referred to in Article 29 of the Corporation Tax Regulation, approved by Royal Decree 1777/2004, of July 30.

(d) The taxable persons to whom the provisions of Article 15, or Article 45, both of the Corporate Tax Regulation, both apply, shall submit the information provided for in those Articles.

e) Communication of the materialization of advance investments and of their financing system, carried out from future allocations to the reserve for investments in the Canary Islands, as provided for in Article 27 (11) Law 19/1994, of 6 July, amending the Economic and Fiscal Regime of the Canary Islands.

7. Where a correction to the profit and loss account result, as a decrease, has been entered in the statement of an amount equal to or greater than EUR 50 000 in the paragraph corresponding to ' other corrections to the result of the account losses and gains " (box 414 on page 13 of the declaration model), the taxpayer, prior to the submission of the declaration, shall describe the nature of the adjustment made through the form set out in Annex III to the present order. The submission of the said form will be carried out by means of telematics through the electronic headquarters of the State Administration of Tax Administration (electronic address https://www.agenciatributaria.gob.es), in accordance with the procedure set in article 7.4 of this order.

8. In addition, prior to the submission of the declaration, additional information shall be requested where the amount of the deduction generated in the financial year (irrespective of whether it is applied or left for future financial years) is equal to or more than EUR 50,000 in the following deductions:

(a) Deduction for reinvestment of extraordinary profits (Article 42 of the recast of the Companies Tax Act corresponding to box 141 on page 16 of the declaration model): to be identified the goods transmitted and the goods in which the investment materialises.

b) Deduction for environmental investments (Article 39 of the recast of the Companies Tax Act corresponding to Box 792 on page 17 of the declaration model): investments must be identified performed.

(c) Deduction for research and development and technological innovation activities (Article 35 of the recast of the Companies Tax Act corresponding to box 798 of page 17 of the model declaration): the investments and expenses arising from the right to the deduction shall be identified.

The additional information described in this section will be provided through the form set out in Annex III to this order. The submission of the said form will be carried out by means of telematics through the electronic headquarters of the State Administration of Tax Administration (electronic address https://www.agenciatributaria.gob.es), in accordance with the procedure set in article 7.4 of this order.

9. For the presentation of the models of declaration in the cases in which, in accordance with the provisions of the Economic Concert with the Autonomous Community of the Basque Country, approved by Law 12/2002, of 23 May, or in the Economic Convention between the State and the Comunidad Foral de Navarra, approved by Law 28/1990 of 26 December, the declarant is subject to the rules of the State or the tax group is subject to the system of fiscal consolidation corresponding to the State administration and should be taxed jointly by both the state and the foreign administrations. following rules:

(a) For the declaration to be made to the State Administration, the form and place of presentation shall be those which correspond, according to the model in question, to those which are regulated in this order. For the declaration to be presented to the Foral Diputations of the Basque Country or to the Community of Navarre, the form and place shall correspond according to the corresponding foral regulations, having to be carried out, before each of these Administrations, revenue or request for repayment which, pursuant to Articles 18 and 20 of the Economic Agreement with the Autonomous Community of the Basque Country and Articles 22 and 27 of the Convention between the State and the Community from Navarre, proceed, using the documents of entry and return approved by the regulations (a) without prejudice to the possibility that, where appropriate, the models of declaration approved in Article 1 (1) (a) of this order may be submitted.

(b) In the case of tax groups, the group's member companies shall, in turn, present the individual tax returns, model 200, as referred to in Article 2.5 of this order in respect of each of such tax administrations, state or foreign, in accordance with their procedural rules.

Article 3. Places of presentation and income of the income or return document of the Company Tax, Model 200 and the Income Tax declaration of non-residents (permanent establishments and entities under the jurisdiction of the (rents), model 206, in the case of paper-format presentation generated exclusively by the use of the printing service developed for these purposes by the State Tax Administration Agency.

1. At the time of filing the declaration, taxable persons or taxpayers shall enter the tax liability resulting from the autoliquidation practiced by using the corresponding entry or return document of those who are listed in Annex I to this order.

The filing and income resulting from the self-validation by the Company Tax or by the Income Tax of non-residents (permanent establishments and entities under the allocation of income abroad with a presence in Spanish territory) practiced by the corresponding income or return document shall be made in any of the collaborating entities in the management of the collection (banks, savings banks or cooperatives) credit) in Spanish territory, without the need for identifying labels and without that, as a general rule, the contributing entity refers to the State Tax Administration Agency the copy of the said revenue document.

2. The entry or return document corresponding to those set out in Annex I to this order must be used by the taxable person or taxpayer where the return, which is the subject of the reverse charge, is made by the taxable person or taxpayer. carry out by bank transfer, without prejudice to the possibility of ordering the repayment by means of the Bank of Spain's cross-check issue where it cannot be effected by bank transfer for the purposes of circumstance referred to in paragraph 3 of this Article.

The filing of the corresponding income or return document, the result of which is to be returned, shall be made in any contributing entity in Spanish territory, in which the taxable person or taxpayer has an account open to your name, in which you want to receive the amount of the return and without specifying the corresponding identifying labels.

However, when the taxpayer requests the return by bank transfer in an account opened in credit institution that does not act as a contributor to the collection management, the income or return document must be presented at the offices of the State Tax Administration Agency.

3. By way of derogation from the foregoing paragraph, where the taxable person or taxpayer does not have an open account with a credit institution in Spanish territory, that circumstance may be entered with the entry document or written return addressed to the holder of the Delegation of the State Agency for Tax Administration in whose territorial demarcation the taxable person or taxpayer has his domicile, who, in the light of the same, and prior to the relevant checks, shall, if appropriate, order the performance of the corresponding refund by the issuing of Banco de España cross-check.

In this case, as well as when the taxable person or taxpayer is unable to file the declaration through collaborating entities as provided in the last paragraph of the previous paragraph, the income document or return shall be submitted directly, by personal delivery, to the Delegation of the State Tax Administration Agency or any of its dependent administrations in whose territorial demarcation the taxable person has his domicile liability or taxpayer.

4. Similarly, the corresponding return or return document of those listed in Annex I of this order must be used by the taxable person or taxpayer if in the tax period there is no liquid to enter or return or where the taxable person or taxpayer renounces the return resulting from the self-clearance practiced.

In these cases, the said entry or return document shall be submitted in the places referred to in the last subparagraph of paragraph 3 above. The presentation may be made directly, by personal delivery in those offices, or by registered post addressed to them.

5. Taxable persons who are covered by the current account system in tax matters governed by Royal Decree 1065/2007 of 27 July 2007 approving the General Rules of Procedure and the management and administrative procedures tax inspection and development of the common rules of procedures for the application of taxes (Articles 138 to 143), where, not being required for their telematic presentation, they choose to present the corresponding model on paper, make such presentation in the appropriate Delegation or Administration.

Article 4. Payment of the tax debts resulting from the declarations of the Corporate Tax and the Income Tax of non-residents corresponding to permanent establishments and entities in the system of allocation of income abroad with a presence in Spanish territory, models 200 and 220, by direct debit.

1. Taxable persons, taxpayers or the dominant companies or entities headed by groups whose tax period has ended on 31 December 2011, which carry out the telematic presentation of the company's declaration of tax and of the Income Tax of non-residents (permanent establishments and entities under the allocation of income constituted abroad with presence in Spanish territory), may use as a means of payment of the tax debts resulting from the same bank address in the deposit entity acting as Member of the management of the collection (Banco, Caja de Ahorro o Cooperativa de credit), sita in Spanish territory where the account in which the payment is located is open to its name.

2. The bank address referred to in the preceding paragraph may be made from 1 July to 20 July 2012, both inclusive.

3. The State Tax Administration Agency shall communicate the order or orders of the bank's direct debit, taxpayer or parent company or group head entity to the designated contributing entity, which shall proceed, in the the date on which it is indicated, which will coincide with the last day of payment in voluntary period, to take into account the amount domiciled, entering it into the restricted account of collaboration in the collection of the taxes. Subsequently, the said entity shall transmit to the taxpayer supporting the income made, in accordance with the specifications set out in Article 3 (2) of Order EHA/2027/2007 of 28 June, for which it is partially developed. Royal Decree 939/2005 of 29 July, approving the General Rules of Collection, in relation to the credit institutions that provide the service of collaboration in the management of the State Administration Agency Tax, which will serve as a document proving the income made in the Public Treasury.

4. Persons or entities authorized to submit by means of telematics, in the terms set out in Article 5 of this order, statements on behalf of third parties, in accordance with the provisions of Royal Decree 1065/2007, of 27 July, 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 (Articles 79 to 81) and the Order HAC/1398/2003 of 27 May 2003 laying down the assumptions and conditions under which it may be made In the case of the social partnership in the management of taxes, and it extends expressly to the telematic presentation of certain models of declaration and other tax documents, they may, by this means, transfer the orders of (a) the address of the third party to whom they represent.

5. In any event, the payments shall be deemed to have been made on the date of charge in the account of the addresses, considering the evidence of the income made which is issued by the deposit institution in accordance with the terms set out in paragraph 3. previous.

Article 5. Scope of application of the system for the telematic presentation of the declarations of the Corporate Tax and the Income Tax of non-residents corresponding to permanent establishments and entities in the system of income allocation incorporated abroad with a presence in Spanish territory.

1. The internet telematic presentation of the tax declaration of the tax consolidation system for tax groups, model 220, corresponding to the State administration, will be mandatory in the any case.

2. The internet telematic presentation of the declaration of the corporate tax and the income tax of non-residents (permanent establishments and entities on the basis of the allocation of income constituted abroad with presence in Spanish territory), model 200, will be mandatory for the taxable persons attached to the Central Delegation of Large Contributors or to the Large Enterprise Management Units of the Tax Agency, for all subjects liabilities which have the form of a limited liability company or limited liability company, as well as for entities having to submit the additional information to the declaration via the form set out in Article 2 (7) and (8) of this order.

3. The declarations to be submitted to the State Administration by taxpayers subject to the foral regulations may either use the 200 and 220 models approved in this order by making their presentation by telematic, or the model approved by the relevant foral regulations. If the model approved by the föral legislation is presented, the documents for entry or return which are approved in Annexes I and II of this order, which may be obtained from the electronic headquarters of the State Agency, shall be used. Tax administration on the Internet, e-mail address https://www.agenciatributaria.gob.es In this case, the places of presentation will be those set out in article 3 of this order.

In order to obtain the declarations to be submitted to the Diputaciones Forales del País Vasco and the Comunidad Foral de Navarra, referred to in Article 2.9 of this order, taxable persons or taxpayers may connect to the website of the State Agency for Tax Administration on the Internet, e-mail address https://www.agenciatributaria.gob.es and, within the "my files" section, select the statement presented to the State administration and print a copy of the same, for presentation to the Deputaciones Forales del País Vasco and before the Comunidad Foral de Navarra, using as a document of entry or return the one corresponding to those approved by the Diputaciones Forales of the Basque Country and by the Comunidad Foral de Navarra.

4. The persons or entities authorized to submit statements on behalf of third parties by means of telematics, in accordance with the provisions of Royal Decree 1065/2007 of 27 July 2007 on the General Rules of Procedure actions and procedures for the management and tax inspection and development of the 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 for the application of the rules in which the social partnership in the management of the taxes may be effective, and extends this expressly to the telematic presentation of certain models of declaration and other tax documents, they may make use of that faculty, in respect of the declarations that are approved in this order.

Article 6. General conditions for the telematic presentation of the declarations of the Tax on Societies and the Income Tax of non-residents corresponding to permanent establishments and entities in the system of income allocation incorporated abroad with a presence in Spanish territory.

1. The telematic presentation of the declarations shall be subject to the following conditions:

(a) The declarant must have a Fiscal Identification Number (N.I.F.).

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, in accordance with the provisions of Order HAC/1181/2003 of 12 May 2003 laying down specific rules on the use of electronic signatures in tax relations by electronic means, information technology and telematics with the State Tax Administration Agency. If the telematic presentation is made by a person or entity authorized to file statements representing third parties, it shall be said person or authorized entity who must have their certificate installed in the browser electronic.

c) From the electronic addresses http//www.agenciataria.es and https://www.agenciatributaria.gob.es can be downloaded programs that will allow to complete the forms adjusted to the contents of the approved models this order and thus obtain the file with the statement to be transmitted, or transmit a file of the same characteristics as the one generated by the completion of the said forms.

(d) The telematic presentation of the declaration of the corporate tax and the income tax of non-residents corresponding to permanent establishments and entities under the allocation of income the foreign person with a presence in Spanish territory (models 200 or 220) may be made by the taxpayer or presenter through the electronic headquarters of the State Agency of Tax Administration on the Internet, electronic address https://www.agenciatributaria.gob.es.

2. In the case of declarations to be entered, where the bank house is not chosen as a means of payment, the telematic transmission of the declaration must be carried out on the same date as the entry resulting from the declaration. 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 fourth working day following the date of entry into force. of the income.

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 declarant by the system itself by means of the corresponding error messages, in order to (a) to be corrected.

Article 7. Procedure for the telematic presentation of the declarations of the Tax on Societies and the Income Tax of non-residents corresponding to permanent establishments and entities in the system of allocation of income abroad with a presence in Spanish territory.

1. In case of declarations to be entered, the procedure to be followed for submission shall be as follows:

(a) First, the declarant or presenter shall communicate with the collaborating entity either by means of telematics, directly or through the electronic headquarters of the State Tax Administration Agency, or either by going to their offices, to make the corresponding entry and to provide the following information:

1. N.I.F. of the taxable person, taxpayer or the parent company or group header entity (9 characters).

2. The period the declaration corresponds to = 0A (zero A).

3. Entry or Return Document:

Corporate Tax = 200. Fiscal year 2011.

Income tax of non-residents (permanent establishments and entities under arrangements for the allocation of foreign income with a presence in Spanish territory) = 206. Fiscal year: 2011.

Corporate tax (tax groups) = 220. Fiscal year 2011.

4. º Type of self-validation = "I" Income.

5. º Amount to enter (must be greater than zero), 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 data transmission, a receipt containing at least the specifications contained in Article 3 (3) of Order EHA/2027/2007 of 28 June 2001. Royal Decree 939/2005 of 29 July, under which the General Recovery Regulation is adopted, in relation to the credit institutions which provide the service of collaboration in the management of the Agency State Tax Administration.

(b) The declarant or presenter shall connect with the website of the State Agency for Tax Administration on the Internet, e-mail address https://www.agenciatributaria.gob.es and select the tax concept and the type of statement to be transmitted. Once selected, it will introduce the NRC provided by the collaborating entity, except that it is excepted from entering the tax liability for being integrated in a tax group, including those of cooperatives, that are taxed by the tax regime The Court of Justice of the European Communities, of the Court of Justice of the European Communities, of the Court of Justice of the European Communities, of the Court of Justice of the European Communities, of the Court of Justice of the European Communities, of the Court of Justice taxation of the consolidated profit to groups of cooperative societies, respectively, which is (a) the payment procedure shall be accepted by the bank in accordance with Article 4 of that order or which has been received in the tax system.

(c) You will then proceed to transmit the corresponding declaration with the electronic signature generated when you select the X.509.V3 electronic certificate issued by the National Currency and Timbre Factory-Royal Mint, or any other electronic certificate admitted by the State Tax Administration Agency.

If the presenter is a person or entity authorized to file statements representing third parties, the 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 from the income or return document, model 200, 220 or 206 as appropriate, validated by a secure code of 16-character verification, in addition to the presentation date and time.

In the event that the presentation is rejected, the description of the detected errors will be displayed on screen. In this case, the same should be done with the help program with which the file was generated, or in the input forms, or by repeating the presentation if the error was caused by another reason.

The presenter or declarant must print and retain the accepted declaration, as well as the return or return document, duly validated with the corresponding secure code of verification.

2. If the result of the declaration is to be returned, both with a return request and with a waiver of the same, as if in the tax period there is no liquid to enter or to return, it will proceed as follows:

(a) The declarant or presenter shall connect to the electronic headquarters of the State Agency for Tax Administration on the Internet, e-mail address https://www.agenciatributaria.gob.es and select the tax concept and the type of statement to be transmitted.

(b) The corresponding declaration will then be transmitted with the electronic signature generated when the electronic certificate X.509.V3 issued by the National Mint and Timbre-Real Casa de la Moneda is selected, or any other electronic certificate admitted by the State Tax Administration Agency.

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

c) If the declaration is accepted, the State Tax Administration Agency will return the data from the income or return document, model 200, 220 or 206 as appropriate, validated with a secure code of 16-character verification, in addition to the presentation date and time.

In the event that the presentation is rejected, the description of the detected errors will be displayed on screen. In this case, the same should be done with the help program with which the file was generated, or in the input forms, or by repeating the presentation, if the error was caused by another reason.

The declarant or presenter must print and retain the accepted declaration, as well as the duly validated return or return document with the corresponding secure verification code.

3. If the result of the statements corresponding to the 200 models (mandatory telematic presentation assumptions) and 220 is to be entered and presented with request for compensation, deferment or fractionation, or debt recognition, it will be pursuant to Articles 71 et seq. of Law 58/2003 of 17 December 2003, General Tax and 55 et seq. of the General Rules of Collection, adopted by Royal Decree 939/2005 of 29 July and Articles 65 of The General Tax Law and 44 et seq. of the General Rules of Collection, respectively.

The procedure for telematic transmission of declarations with application for deferment or fractionation, recognition of debt with a request for compensation or simple recognition of debt shall be that provided for in paragraphs prior to the submission of the declaration, the presenter shall obtain, in addition to the secure verification code, a settlement key with which he may, if he wishes, request compensation, deferment or fractionation at the same time of obtaining this key with the link enabled to This effect, or at a later time in the electronic headquarters of the State Administration of Tax Administration on the Internet, electronic address https://www.agenciatributaria.gob.es, through the option Procedures, Services and Formalities (Information and Registration) /Recaudation.

4. Where the declaration is submitted by electronic means and the taxpayer must accompany the declaration itself with the additional information required by Article 2 (7) and (8) of that order or the communication (e) Article 2 (6) (e) of that order shall make use of the specific forms which have been defined for this purpose and which the taxpayer must submit by means of telematics prior to the submission of the declaration. To do this, you must connect to the website of the State Administration of Tax Administration on the Internet (https: //www.agencialtaritaria.gob.es) and, within the option of Taxes, through Procedures, Services and Formalities (Information and Registration), select the appropriate tax concept and the corresponding procedures for the procedure assigned to the models 200 and 206.

5. Where the Internet telematic declaration has been submitted, the taxpayers must accompany the declaration of any documentation, requests or manifestations of options not expressly provided for in the model of the Internet. declaration, in particular those referred to in Article 2 (6) (a), (b), (c) and (d) of that order, and in cases where the declaration by that route has been lodged, the declaration is to be returned and the return by cheque from the Banco de España, such documents, applications or events submit to the electronic register of the State Tax Administration Agency, for which the declarant or presenter shall connect to the electronic headquarters of the State Agency of Tax Administration on the Internet, address https://www.agenciatributaria.gob.es and, within the option of Taxes through Procedures, Services and Procedures (Information and Registration), select the appropriate tax concept and the processing of documentation Complementary to the procedure assigned to the models.

When the declaration has been made using the printed paper model generated exclusively by using the printing service developed for these purposes by the State Tax Administration Agency and the documents, applications or statements referred to in this paragraph must be submitted, the presentation shall be made in conjunction with the document of entry or return of the declaration in those cases in which, in accordance with the provisions of the In Article 3 of this order, the submission of the said document in the offices of the Tax Office. In the remaining cases, the presentation shall be made at the electronic headquarters of the Tax Agency within the option and processing of additional documentation already mentioned and without the need for the declarant or presenter has an electronic certificate, stating in the presentation the supporting number of the declaration referred to in the above documents, requests or statements.

6. Notwithstanding the foregoing, the taxable persons or the dominant companies or entities heading groups which are under the current account system in the field of taxation shall take account of the procedure laid down in the Order of December 22, 1999, establishing the procedure for the telematic presentation of statements-settlements that generate debts or credits to be recorded in the current account in tax matters.

Article 8. Time limit for the submission of models 200 and 220 of the corporate tax and non-resident income tax (permanent establishments and entities on the basis of the allocation of income from abroad) presence on Spanish territory).

1. In accordance with the provisions of Article 136 (1) of the recast of the Companies Tax Act, the model 200 of the company tax declaration approved in Article 1 of this order shall be presented in the the period of the 25 calendar days following the six months following the end of the tax period.

Any taxable person whose period of return was initiated prior to the entry into force of this order, in accordance with the provisions of the preceding paragraph, shall submit the declaration within 25 days. natural following the entry into force of the same order, unless they chose to make the declaration using the models contained in Order EHA/1246/2011 of 9 May 2011, which approved those applicable to the tax periods initiated between 1 January and 31 December 2010, in which case the time limit for filing shall be as set out in the previous paragraph.

2. According to the provisions of Articles 21 and 38 of the recast text of the Non-Resident Income Tax Act, the 200 model of the Non-Resident Income Tax (permanent establishments and entities in (a) a system of entrustment of income incorporated abroad with a presence in Spanish territory) shall be submitted within 25 calendar days following the six months following the end of the tax period.

Notwithstanding the foregoing, when in accordance with Article 20 (2) of the recast text of the Non-Resident Income Tax Act, the end of the period of tax by the end of the the activity of a permanent establishment or, otherwise, the disaffection of the investment on its day in respect of the permanent establishment, as well as in the cases where the transfer of the establishment takes place; permanent to another natural person or entity, those in which the central house transfers their residence, and when The holder of the permanent establishment must be present, the presentation of the declaration must be made in the first twenty calendar days of the months of April, July, October and January, taking into account the quarter in which one of the circumstances mentioned above which motivate the early termination of the tax period, the term being independent of the result of the self-validation to be submitted.

Likewise, entities in the system of entrustment of income constituted abroad with presence in Spanish territory, in the event that they cease in their activity, must present the declaration in the first twenty days calendar for the months of April, July, October and January, taking into account the quarter in which the cessation occurs.

The taxpayers referred to in this paragraph, the time limit for which the declaration has been initiated before the date of entry into force of this order, shall be required to present the declaration within 25 days. natural following that date, unless they have chosen to present the declaration using the models and in accordance with the procedure contained in Order EHA/1246/2011 of 9 May 2011, in which case the period of submission shall be the period of one month from the date on which any of the cases occur. mentioned above.

3. In accordance with Article 82 (2) of the recast text of the Company Tax Act, the model 220 of the declaration approved in Article 1 of this order shall be submitted within the time limit corresponding to the the individual tax return of the parent company or group head entity.

Single end disposition. Entry into force.

This order will take effect on July 1, 2012.

Madrid, 11 May 2012.-The Minister of Finance and Public Administration, Cristobal Montoro Romero.

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