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Resolution Of 17 November 2011, By The Secretariat, Which Establishes The Procedure For The Liquidation And Payment Via Telematics In The Rate Code 056 "rate By Acknowledgements, Authorizations And Contests".

Original Language Title: Resolución de 17 de noviembre de 2011, de la Subsecretaría, por la que se establece el procedimiento para la liquidación y el pago por vía telemática de la tasa con código 056 "Tasa por reconocimientos, autorizaciones y concursos".

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Decree 551/1960 of 24 March, for which the fees for recognitions, authorizations and competitions are validated, the final provision of Law 25/1998 of 13 July, amending the Law of the Fees State and Local and Reordination of the Public Character and other development norms, regulate the fees for recognitions, authorizations and contests.

The Ministry of Territorial Policy and Public Administration has jurisdiction over the economic and financial management of revenues of the Government's Delegations and Subdelegations, according to Article 13.1 (d) of the Royal Decree 393/2011 of March 18, for which the basic organic structure of the Ministry of Territorial Policy and Public Administration is developed.

addition, the Ministry of Economy and Finance issued the Order of 4 June 1998 ('BOE ' n ° 134 of 5 June) regulating certain aspects of the collection of fees which constitute the right of the Public finances, as amended by Order of 11 December 2001 ("BOE" n ° 305 of 21 December), which sets out the rates to be collected by each ministry and establishes that the code 056 is a matter for the Ministry of Administration. Public, currently held by the Ministry of Territorial Policy and Public Administration, according to Royal Decree 393/2011 cited in the previous paragraph.

Article 45 of Law 30/1992, of 26 November, of the Legal Regime of Public Administrations and of the Common Administrative Procedure, provides for the use and application of electronic, computer and electronic The Commission has taken the view that the Commission is not in a position to take any action. On the other hand, Law 11/2007, of 22 June, of electronic access of citizens to Public Services recognizes and regulates the right of citizens to engage with Public Administrations by electronic means with the purpose of ensure their rights, a common treatment before them and the validity and effectiveness of administrative activity under conditions of legal certainty.

Finally, the HAC/729/2003 Order of 28 March, of the Minister of Finance, regulates the general conditions and conditions for the payment by telematics of the fees that constitute the resources of the General Administration of the State. and its Public Bodies. In its third provision states that, by Resolution of the Undersecretary of each Ministerial Department, it may be established that the payment of the fees managed by each Department can be effected through the conditions set out in the Order HAC/729/2003, and previous report of the Department of Collection of the State Agency of Tax Administration and technical assessment of the Department of Informatics of the Tax Agency.

Consequently, in order to be able to carry out the presentation of the autoliquidation and payment of the fee by telematic means, in accordance with the provisions of the third paragraph of the Order HAC/729/2003, and prior report of the Department of Collection of the State Administration of Tax Administration, I have:

First. Object.

The purpose of this Resolution is to establish the application of the procedure for the submission of self-validation and the payment by telematics of the fee with code 056. Competitions ", managed by the Ministry of Territorial Policy and Public Administration.

Second. Taxable persons.

The taxable persons of the said fee are the persons affected by the public services or activities that constitute the taxable event.

Third. Electronic recording of the processing of the procedure.

The receipt of the statements submitted by telematics will be made through the Electronic Register created by the Order APU/203/2004, dated January 29, modified by the Order APU/513/2007, of March 1 ("BOE" of 9 of ).

Fourth. Requirements for telematic payment.

The taxable persons who make the payment of the rate of telematic form must meet the following requirements:

a) Dispose of Fiscal Identification Number (NIF).

b) Dispose of electronic DNI or other valid electronic certificate that is admitted by the Tax Agency as a means of identification and authentication in their telematic relationships with the taxpayers.

(c) Having an account opened with a contributing entity in the collection management that has acceded to the system provided for in the Resolution of 3 June 2009, of the Directorate-General of the State Administration Agency Tax, on assistance to tax and citizens in their telematic identification to the collaborating entities on the occasion of the processing of tax procedures, and appear in the relationship of entities that is shown in the Tax payment option of the Electronic Headquarters of the State Administration Agency Tax.

Fifth. Procedure for self-validation and payment by means of telematics.

1. The taxable persons shall complete the fields provided for in the standard 790 model, which is on the website:

2. Once you have completed the 790 model, you will choose the option to make the payment.

3. Then, the link to the website of the State Tax Administration Agency will be automatically enabled, through which the telematic payment of the fee will be made through the collaborating financial institutions in the collection management.

4. Once the payment has been made, the contributing entity will generate the Full Reference Number (NRC), which will be sent to this Ministry, which, after carrying out the appropriate checks, will send a message to the person confirming the realization of the income. This confirmation message will allow the electronic registration of the payment declaration and the printing of the completed and paid model 790. The model thus printed shall contain the NRC and serve the person concerned as a justification for the payment of the fee.

5. In case it is rejected, the data and the description of the detected errors will be displayed on screen. This Ministry will make available to interested parties the mechanisms of support and support for the operation, which will be published and accessible through the website

Sixth. Entry into force.

This Resolution will take effect on January 1, 2012.

Madrid, 17 November 2011.-The Assistant Secretary for Territorial Policy and Public Administration, Juan Antonio Cortecero Montijano.