We are constantly working to improve the site, and to add more laws to our database. If you are receiving value from using our site please consider signing up for a subscription to support the site and to get many additional benefits for you.
Key Benefits:
(You can close this ad by clicking anywhere on the page.)
Key Benefits:
Article 13 of Law 11/2007, of 22 June, on the electronic access of citizens to Public Services, refers to the forms of identification and authentication and establishes, in paragraph 2, the signature systems electronic that citizens will be able to use to engage with Public Administrations, according to what each Administration determines.
The precept expressly refers to electronic signature systems incorporated into the National Identity Document for natural persons, to advanced electronic signature systems including certificate-based systems. The information provided by the public authorities and other electronic signature systems, such as the use of agreed keys in a prior registration as a user, the provision of information known to both parties or other non-cryptographic systems, in the terms and conditions that are determined in each case.
Law 59/2003, of December 19, defines electronic signatures as "electronic data set, consigned together with others or associated with them, which can be used as a means of identification of the signatory". In this definition, the signature systems approved in this Resolution have a place.
Moreover, it is important to note that the Law 11/2007 establishes as a general principle of application to the electronic relations with the citizens the one of proportionality, in whose virtue only the guarantees and security measures appropriate to the nature and circumstances of the various formalities and actions. In accordance with that principle, the non-requirement of electronic certificates or the use of the National Electronic Identity Document in the case of certain formalities or actions in which circumstances are present is considered appropriate. make it advisable to admit other electronic identification systems, such as those described in this Resolution.
Royal Decree 1671/2009 of 6 November 2009, for which Law 11/2007 is partially developed, contains some provisions relating to the aforementioned electronic signature systems. In particular, Article 11 refers to "other electronic signature systems" other than those incorporated in the National Identity Document and advanced electronic signature systems, indicating that their admission should be approved, in the case of of the public bodies, by means of a decision of the holder in the case of public bodies, after a report by the Board of Governors of the Electronic Administration.
The first transitional provision of Royal Decree 1671/2009 has enabled the use of the means of identification and authentication to be admitted until the approval of the National Interoperability and Interoperability Schemes. Security, which has taken place, respectively, by the Royal Decrees 4/2010 and 3/2010, both of 8 January, which, in turn, have provided for a comprehensive period of adequacy for the existing systems. The systems mentioned in this Resolution were already admitted by the Tax Agency in their relations with the citizens.
The purpose of this Resolution is the approval of certain electronic identification and authentication systems other than the advanced electronic signature in the field of the State Tax Administration Agency, containing the name and general description of those identification systems, the public body or body responsible for its implementation and guarantees of its operation, as required by Article 11.3 of Royal Decree 1671/2009.
The decision of the holder of the body referred to in Article 11.1 of Royal Decree 1671/2009 in the field of the State Administration of Tax Administration corresponds to the President of the Agency, in the exercise of the superior management of the Agency, in accordance with the provisions of Article 103 Tres.2 of Law 31/1990 of 27 December 1991 on the General Budget of the State for 1991, for which the State Tax Administration Agency was established.
On the other hand, it is established that the aforementioned systems will allow the identification and authentication of the actions of the citizens not only in the realization of actions through the Electronic Headquarters, but also when those produce by telephone or, where appropriate, through other electronic channels that may be available.
The application of new technologies developed in the framework of the information society has led to the overcoming of traditional forms of communication, through an expansion of the content transmitted, which cover not only the voice, but also data in different media and formats. As the Motives Exhibition of Law 11/2007 says, the platforms that citizens can use or the administrations themselves to establish electronic communications will not always be the computer or internet, in this case the headquarters electronic, but other routes, SMS, digital terrestrial television and also voice or traditional telephony communications.
In its virtue, prior to the report of the Superior Council of Electronic Administration, I have:
First.
Approval of identification and authentication systems other than the advanced electronic signature to be electronically related to the Tax Agency.
1. Citizens will be able to use to interact electronically with the Tax Agency through the channels that are available at each moment in electronic identification and authentication systems other than the electronic signature In the case of the case-law of the Court of Justice of the European Union, the Court of Justice of the European Court of Justice of the European Court of Justice of the European Union, the Court of Justice of the European Union, user, contribution of information known to both parties or other systems cryptographic, in the terms set out in this Resolution.
In particular, citizens may use the systems referred to in this Resolution to provide, consult, confirm or modify information, proposals or drafts submitted or made available by the Agency. Tax, in the terms and conditions which, if applicable, can be established in the regulations specifically applicable to the specific procedure or procedure.
2. In accordance with the principle of proportionality as set out in Article 4 of Law 11/2007, the identification and authentication systems described in this Resolution shall provide security guarantees and security measures appropriate to nature and circumstances of the formalities and actions for which the use of those procedures is authorised.
3. The use by citizens of the following electronic identification and authentication systems other than the advanced electronic signature, the description and specific guarantees of operation of which are contained in Annexes I, II, is approved. and III of this Resolution:
a) Signature system with key or reference number.
b) A signature system with information known to both parties.
c) A signing system with access key on a previous record as a user.
4. The tax office may enable the use of combined systems from those referred to in the previous paragraph, while maintaining the same operating guarantees as laid down for such systems.
5. The Agency shall ensure the functioning of the signature systems regulated in this Resolution in accordance with the criteria of security, integrity, confidentiality, authenticity and non-repudiation provided for in Law 11/2007 and its regulations development.
6. The identification and authentication systems described in this Resolution shall not be permitted to access a general consultation of the processing state of all their procedures by the data subjects.
Second.
Body responsible for the application of electronic identification and authentication systems other than the advanced electronic signature.
According to the current regulations, it is up to the Department of Computer Science of the Agency to manage and guarantee the operation and security of the electronic signature systems other than the advanced electronic signature of which the Tax Agency is a responsible body.
Additional disposition first. Telephone communication.
The signature systems described in this Resolution and their warranties may be used in the relationships of the Tax Agency with citizens using the traditional telephone or voice telephone.
Additional provision second. Processing of personal data.
Personal data whose processing results from the use of electronic identification and authentication systems other than the advanced electronic signature shall comply with and comply with the provisions of the Organic Law 15/1999, of 13 December, Protection of personal data.
The use by citizens of the electronic signature systems regulated in this standard shall imply that the tax office may process the personal data recorded for the purposes of the signature verification.
Additional provision third. Interoperability.
The Tax Agency will ensure interoperability with the Public Administrations, in accordance with the National Interoperability Scheme, in the referral of electronic documents presented by citizens using any of the signature systems referred to in this Resolution.
Single end disposition. Entry into force and publication in electronic headquarters.
This Resolution will enter into force on the day following its publication in the "Official State Gazette". It will also be published in the electronic headquarters of the State Administration of Tax Administration, where the actions in which these means of identification and authentication and the guarantees associated with the same.
Madrid, November 17, 2011. -President of the State Tax Administration Agency, Juan Manuel López Carbajo.
ANNEX I
Signature system with key or reference number
I. System Description
The citizen receives, upon request to the Tax Agency, or ex officio, a key or reference number, which will allow the conduct by electronic means of the procedures or actions to be determined. Applications received shall be subject to verification as to the identity of the applicant and the possibility of use of this system.
The key or reference number is automatically generated in a secure environment, uniquely associated with the procedures or actions for which it is enabled and the affected citizens in each case. For its creation, an algorithm will be used that links a series of known and unique data for a given citizen and a specific process or action, and can be stored in the information system of the Tax Agency.
This key or reference number shall consist of a fixed and determined number of numeric and/or alphanumeric characters, the function of the algorithm and the data selected for the formation of the same.
The communication to the data subject of the key or reference number will be made through a secure channel, either electronically, postal, in-person or telephone. Such communication shall also inform the citizen of his or her possibilities and/or limits of use, in relation to the formalities or actions for which that number or key has been enabled.
By using the indicated key or number, the citizen will be able to access electronically, through the channels available at each moment, to the procedures and actions determined for the enabled this system.
Additionally, the Tax Agency may request the citizen to contribute other data relating to it, other than the number or key mentioned above, and known to him and the Tax Office.
The citizen may request in the offices of the Agency or in his case through the electronic headquarters, duly identified, the disablement of the key or reference number referred, which will assume, from the moment in that such disablement takes place, the impossibility of carrying out such a key or number of the formalities or actions mentioned above.
The validity of the system may be temporarily limited in the light of the time limits associated with the procedures or actions for which they have been used.
The use of the system described by the citizen will involve consent for use as an electronic signature system.
When the action taken by the citizen involves the presentation of electronic documents using one of the signature systems referred to in this Resolution, the Tax Agency will automatically generate a acknowledgement of receipt or receipt of presentation, in the terms set out in the Resolution of 28 December 2009, of the Presidency of the State Agency for Tax Administration, establishing the electronic headquarters and regulating the registers State of the State Tax Administration.
II. Performance guarantees
In accordance with the principles of security and proportionality, the system described in the previous paragraph adequately ensures its functioning according to criteria of integrity, confidentiality, authenticity and non-repudiation. provided for in Law 11/2007 and implementing legislation.
The key or reference number is generated in a secure environment, automatically and without manual interventions.
The confidentiality, authenticity and non-repudiation are guaranteed by the exclusive knowledge of the citizen and the Tax Agency, of the key or reference number and, where appropriate, of the other information required. The exclusive knowledge of the key or reference number by the citizen is guaranteed by means of the communication through a secure channel, either by electronic, postal, in-person or telephone.
When the action taken by the citizen involves the presentation of electronic documents using one of the signature systems referred to in this Resolution, the integrity of the information shall be guaranteed presented by its immediate incorporation into the information system of the Tax Agency, and in particular the Catalogue of electronic documents, in accordance with the provisions of the Resolution of 4 February 2011, of the Presidency of the Tax agency, on the use of secure verification code. The integrity and preservation of the electronic documents stored in the Catalogue and its associated mandatory metadata shall be ensured through the technical measures that ensure its unalterability. The acknowledgement of receipt issued by the Tax Agency and signed with its own secure code of verification or CSV shall be the document with evidentiary value of the presentation made. The integrity of electronic documents authenticated by CSV may be verified by direct and free access to the electronic seat of the Tax Office, as long as the destruction of such documents is not agreed upon rules to be applied or by judicial decision.
The security of the system is reinforced by the limitation of the procedures or actions for which it can be used, it is not possible to use it outside the scope.
The system will not allow access or electronic signature by key or incorrect data or reference numbers or data that are not valid or are not in force at the time of use.
ANNEX II
Signature system with information known to both parties
I. System Description
The system consists in the contribution by the citizen of certain data, known only to him and the Tax Agency, other than the key or reference number mentioned in Annex I, that are required for the conduct, by electronic means, of certain formalities or actions which do not involve access or consultation of personal data beyond the procedures and identification of the person concerned to whom the procedure or action referred to is concerned.
By providing the indicated data, the citizen will be able to access electronically, through the channels available at each moment, to the procedures and actions determined for the enabled this system.
The validity of the system may be temporarily limited in the light of the time limits associated with the procedures or actions for which they have been used.
The use of the system described by the citizen will involve consent for use as an electronic signature system.
When the action taken by the citizen involves the presentation of electronic documents using one of the signature systems referred to in this Resolution, the Tax Agency will automatically generate a acknowledgement of receipt or receipt of presentation, in the terms set out in the Resolution of 28 December 2009, of the Presidency of the State Agency for Tax Administration, establishing the electronic headquarters and regulating the registers State of the State Tax Administration.
II. Performance guarantees
In accordance with the principles of security and proportionality, the system described in the previous paragraph adequately ensures its functioning according to criteria of integrity, confidentiality, authenticity and non-repudiation. provided for in Law 11/2007 and implementing legislation.
Confidentiality, authenticity and non-repudiation are guaranteed by the citizen's exclusive knowledge, as well as the Tax Agency, of the required data.
When the action taken by the citizen involves the presentation of electronic documents using one of the signature systems referred to in this Resolution, the integrity of the information shall be guaranteed presented by its immediate incorporation into the information system of the Tax Agency, and in particular the Catalogue of electronic documents, in accordance with the provisions of the Resolution of 4 February 2011, of the Presidency of the Tax agency, on the use of secure verification code. The integrity and preservation of the electronic documents stored in the Catalogue and its associated mandatory metadata shall be ensured through the technical measures that ensure its unalterability. The acknowledgement of receipt issued by the Tax Agency and signed with its own secure code of verification or CSV shall be the document with evidentiary value of the presentation made. The integrity of electronic documents authenticated by CSV may be verified by direct and free access to the electronic seat of the Tax Office, as long as the destruction of such documents is not agreed upon rules to be applied or by judicial decision.
The security of the system is reinforced by the limitation regarding the procedures or actions for which it can be used, not being possible to use it outside the scope, nor allowing access or consultation of data personal beyond the own of the procedure and identification of the person concerned to which the procedure or action is concerned.
The system will not allow access or electronic signature by incorrect, invalid, or invalid data at the time of use.
ANNEX III
Signature system with access key in a prior record as a user
I. System Description
The system is based on registration by the citizen in a user registry, for which you will complete a form provided to the effect by the Tax Office. Once registered, the Agency will provide the citizen with a code and an access key. The user will be able to manage that key at all times.
Through the code and the access key, the citizen will be able to access electronically, through the channels available at each moment, to the procedures and actions determined for those that have been enabled this system, which may not involve access or consultation of personal data beyond the own of the procedure and identification of the data subject to which such a procedure or action is concerned.
The validity of the system may be temporarily limited in the light of the time limits associated with the procedures or actions for which they have been used.
The use of the system described by the citizen will involve consent for use as an electronic signature system.
When the action taken by the citizen involves the presentation of electronic documents using one of the signature systems referred to in this Resolution, the Tax Agency will automatically generate a acknowledgement of receipt or receipt of presentation, in the terms set out in the Resolution of 28 December 2009, of the Presidency of the State Agency for Tax Administration, establishing the electronic headquarters and regulating the registers State of the State Tax Administration.
II. Performance guarantees
In accordance with the principles of security and proportionality, the system described in the previous paragraph adequately ensures its functioning according to criteria of integrity, confidentiality, authenticity and non-repudiation. provided for in Law 11/2007 and implementing legislation.
Confidentiality, authenticity and non-repudiation are guaranteed through exclusive knowledge by the citizen and the Tax Agency of the code and the key to access to such registration, and where appropriate, of the data provided by the citizen on the registration form in the register.
When the action taken by the citizen involves the presentation of electronic documents using one of the signature systems referred to in this Resolution, the integrity of the information shall be guaranteed presented by its immediate incorporation into the information system of the Tax Agency, and in particular the Catalogue of electronic documents, in accordance with the provisions of the Resolution of 4 February 2011, of the Presidency of the Tax agency, on the use of secure verification code. The integrity and preservation of the electronic documents stored in the Catalogue and its associated mandatory metadata shall be ensured through the technical measures that ensure its unalterability. The acknowledgement of receipt issued by the Tax Agency and signed with its own secure code of verification or CSV shall be the document with evidentiary value of the presentation made. The integrity of electronic documents authenticated by CSV may be verified by direct and free access to the electronic seat of the Tax Office, as long as the destruction of such documents is not agreed upon rules to be applied or by judicial decision.
The security of the system is reinforced by the limitation regarding the procedures or actions for which it can be used, not being possible to use it outside the scope, nor allowing access or consultation of data personal beyond the own of the procedure and identification of the person concerned to which the procedure or action is concerned.
The system will not allow access or electronic signature by data, codes, or incorrect access keys, invalid or not in force at the time of use.
