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This Order is dictated by the development of the forecast contained in paragraph 1 of the additional provision of Royal Decree 1363/2010 of 29 October 2010, which regulates the cases of notifications and Administrative communications by electronic means at the level of the State Agency for Tax Administration, and which has been introduced by Article 2 of Royal Decree 1615/2011 of 14 November introducing changes in the field of formal obligations in the General Rules of Procedure and Procedures Tax management and inspection and the development of the common rules of the procedures for the application of taxes, approved by Royal Decree 1065/2007 of 27 July 2007, and amending Royal Decree 1363/2010 of 29 October 2010, regulate the reporting and mandatory administrative communications by electronic means at the level of the State Tax Administration Agency.
According to the aforementioned forecast, the tax obligations that are included, on a compulsory or voluntary basis, in the electronic address system enabled in relation to the State Tax Administration Agency may, in terms of a Ministerial Order, indicate up to a maximum of 30 days in each calendar year during which that Agency shall not be able to make notifications at its disposal in the electronic address enabled.
According to the aforementioned regulations, this Order establishes the terms in which the tax authorities can point out days in which no notifications will be made in the electronic address enabled. This Order consists of five articles detailing the persons who may make the statement of the days, the procedural scope to which it affects, the maximum number of days to be indicated as well as their possible modification, the effects of the cited for days and the procedure and conditions for doing so.
Finally, the second final provision of Law 37/2011 of October 10, of measures of procedural streamlining has modified the first paragraph of paragraph six "Determination of the tax quota" of article 35 of the Law 53/2002, of December 30, of Fiscal, Administrative and Social Order Measures, reducing the fixed amount of the fee for the exercise of the judicial authority in the civil and administrative-administrative orders in the monitoring processes that, in the final provision of this order, the model 696 of the self-settlement of the fee for the exercise of judicial authority in civil and administrative-administrative orders, approved by Order HAC/661/2003, of 24 March.
In its virtue, I have:
Article 1. A subjective scope to mark the days when notifications will not be made to the enabled electronic address.
1. The days in which notifications in the electronic address are not made available may be indicated by the required tax authorities which are included in the electronic address system enabled, either by mandatory or on a voluntary basis, but in the latter case, the statement shall only take effect with respect to those procedures to which they are subscribed.
The identification of the mentioned days shall comprise the actions of selection of the same, as well as their modification and consultation in accordance with the limits set out in Article 3 of this Order.
2. In relation to the tax authorities which are included in the electronic address system enabled, they may also make the indication of those persons mentioned in the register of seizure of the The State Agency for Tax Administration, in a comprehensive manner, as proxies for the receipt of notifications of the taxable person to whom they are addressed in the terms set out in Section Sext.3.d) of the Resolution of 18 May 2010, of the Directorate General of the State Administration of Tax Administration, in relation to the registration and management of proxies and the registration and management of the succession and the legal representations of minors and the disabled for the completion of formalities and actions by the Internet to the Tax Agency.
Article 2. The objective scope of the reporting of days when notifications will not be made on the electronic address enabled.
1. For the required taxable persons in the electronic management system, the indication of the days in which notifications shall not be made available in the electronic address shall be made up of the notifications made by the State Tax Administration Agency in its tax, customs and foreign trade activities and procedures and in the management of the resources of other Entes and Administrations Public which is assigned or entrusted to it in the terms of Article 3 and in the paragraph 3 of the Third Additional Disposition of Royal Decree 1363/2010 of 29 October 2010 on the provision of compulsory notification and administrative communications by electronic means at the level of the State Agency Tax Administration.
2. For those who have been obliged to the electronic address system on a voluntary basis for certain procedures, the notification of the abovementioned days will affect the notifications for the procedures to which they are subscribed.
Article 3. Maximum number of days and the possibility of modifying them.
1. For each tax obligation, the persons and entities referred to in Article 1 of this Order may indicate a maximum of 30 calendar days per calendar year, these days being of free choice and without having to group a number minimum of the same.
2. The tax liability which during the calendar year is included with a compulsory nature in the electronic address system enabled or is to be voluntarily discharged to be notified through such electronic address in certain procedures, may enjoy the entire 30 calendar days of the current calendar year, without the need to prorate the days for the remaining calendar year period.
3. The days in which no notifications are made available in the electronic address shall be requested at least seven calendar days in advance on the first day on which it is to take effect and, once indicated, may be the subject of an amendment by means of an express request which will leave the period initially elected, with the same limits as for the maximum number of days per year by tax and minimum advance in advance indicated.
Article 4. Effects of marking days on which no notifications will be made in the electronic address enabled.
1. In accordance with the provisions of paragraph 2 of the additional provision of Royal Decree 1363/2010 of 29 October 2010 on the provision of compulsory notification and administrative communications by electronic means in the the scope of the State Tax Administration Agency, the delay in the notification resulting from the indication of the days in which no notifications will be made in the electronic address enabled shall be deemed not to be attributable to the Administration, in accordance with the terms laid down in Article 104 of the General Regulation of actions and procedures for the management and tax inspection and development of the common rules for the procedures for the application of taxes, as approved by Royal Decree 1065/2007 of 27 July 2007.
2. The indication of the days in which the notification in the electronic address shall not be made available to the tax authority shall be limited to the notifications which may have been made on the days indicated. In no case shall these days be deducted from the calculation of the time limits which have been initiated for the notification prior to the first of the days indicated.
3. For the purposes of this Article, the State Tax Administration Agency shall certify that delay by crediting the date and time at which the act to which the act was notified was made available to the tax authority. the electronic address enabled, using the temporary reference system set out in Article 7 of Order PRE/878/2010 of 5 April 2010 establishing the system of the electronic address system provided for in the Article 38.2 of Royal Decree 1671/2009 of 6 November 2009.
Article 5. Procedure and conditions for the marking of days when notifications cannot be made available in the electronic address enabled.
1. The statement of the days in which no notifications are made available in the electronic address shall be made available at the electronic headquarters of the State Administration Agency. Tax on the electronic address www.agenciatributaria.gob.es.
Once the days have been correctly flagged, the corresponding submission receipt will be generated by a 16-character secure verification code, in addition to the date and time of the request. Any other application submitted by any other means shall have no effect, proceeding to your file without further processing.
2. The person to indicate the days mentioned must be included in the subjective scope set out in Article 1 of this Order as well as have a Tax Identification Number (NIF) and must have installed in the browser a Electronic certificate X.509.V3 issued by the National Mint and Timbre-Real Casa de la Moneda or any other electronic certificate admitted by the State Administration of Tax Administration, in accordance with the provisions of the Order HAC/1181/2003 of 12 May 2003 laying down specific rules on the use of electronic signatures in tax relationships by electronic, computer and telematic means with the State Tax Administration Agency.
Final disposition first. Amendment of Order HAC/661/2003 of 24 March 2003 approving the model for the self-validation of the fee for the exercise of judicial authority in civil and administrative matters and determining the place, form and the deadlines for submission.
Annex I to Order HAC/661/2003 of 24 March 2003 approving the model for the self-validation of the fee for the exercise of judicial authority in civil and administrative matters is hereby replaced. determine the place, form and time-limits for its presentation by which it is listed as an Annex to this Order.
Final disposition second. Entry into force.
This Order shall enter into force on the day following that of its publication in the Official Gazette of the State, but the statement of the days on which the State Tax Administration Agency shall not make available to the Tax authorities shall not have any effect until 1 January 2012.
Madrid, December 19, 2011. -Vice President of the Government of Economic Affairs and Minister of Economy and Finance, Elena Salgado Méndez.
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