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PREAMBLE

I

This royal decree aims to introduce several amendments to the legal regime of certain formal obligations under the General Rules of Procedure and the management procedures and Tax inspection and development of the common rules of the procedures for the application of the taxes approved by Royal Decree 1065/2007 of 27 July 2007.

The Royal Decree 1363/2010 of 29 October 2010, which regulates the provision of mandatory notifications and administrative communications by electronic means in the field of the State Agency, is also amended. Tax Administration.

II

First, and in relation to the first set of modifications noted above, the regulatory rule is amended by establishing, in the event that the natural person simultaneously has several numbers of Tax identification (NIF), that the mechanism for regularisation of the situation is the rectification of the NIF, rather than the revocation, which implies that the censal rectification for these cases is expressly recognized.

On the other hand, a number of modifications are made to the annual declaration of transactions with third parties, so that the provision is technically improved, establishing that certain natural persons and entities in (a) a system of allocation which is not in principle required to present the declaration of transactions with third parties only to be submitted by the transactions for which an invoice has been issued. Likewise, the wording is modified, exempting from the obligation of filing of the declaration of transactions with third persons to whom they are obliged to the presentation of the declaration of operations in books recorded according to the Article 36 of the previous Regulation.

In addition, the statement of transactions with third parties is amended in order to allow the declared data to be broken down by quarter, which will allow, without assuming an increase in formal charges, a considerable improvement in the tax management. This amendment is complemented by the rules for temporary imputation for certain particular cases in which the amount of the transactions is modified after completion.

As regards the criteria for temporary imputation applicable to the declaration of transactions with third parties, it is included as a general criterion the registration of the invoice or replacement document according to the Article 69 of the Value Added Tax Regulation adopted by Royal Decree 1624/1992 of 29 December 1992 amending Royal Decree 1041/1990 of 27 July 1990 on census declarations, Royal Decree 338/1990 of 9 December 1990, March, on the Tax Identification Number; Royal Decree 2402/1985, of December 18, on the duty to issue and deliver an invoice (employers and professionals) and Royal Decree 1326/1987 of 11 September on the implementation of the Community Directives.

In coherence with the modification referred to above, in respect of the exemption from the obligation to present the declaration of transactions with third parties to whom they are obliged to submit the statement of operations included in the books recorded, in the record book declaration itself, shall be declared certain operations which were previously to be included as an exception in the declaration of transactions with third parties.

In another order, a new assumption of procrastination is expressly regulated not imputable to the Administration as a consequence of the possibility of the tax obliged to point out days in which they will not be able to be made available notifications in the electronic address enabled.

On the other hand, the entry into force of Law 16/2009 of 13 November of Payment Services transposing Directive 2007 /64/EC of the European Parliament and of the Council of 13 November 2007 on payment services in the internal market, has regulated in Article 44 the so-called "incorrect unique identifiers". In compliance with these rules and in order to avoid any difficulties in the management of the ownership of bank accounts, it is necessary to amend the regulatory standard so that it can be used for self- Data communications or requests are expressly identified as being the property of the tax obligor.

Finally, the transitional regulatory regime for the declaration of transactions included in the books is modified, in the sense of postponing until 2014, for all taxable persons who are not registered in the registration of the monthly refund of the Tax on the Value Added or of the Indirect General Tax Canarian, the entry into force of the obligation to present electronically the information of the books record of those taxes contained in the Article 36 of the Regulation.

III

In relation to the second set of amendments, Article 2 of the royal decree represents an amendment to Royal Decree 1363/2010 of 29 October, which regulates the provision of notifications and communications. (a) to be required by electronic means at the level of the State Tax Administration Agency, by adding a new third provision. This provision refers to the possibility of identifying by the tax authorities certain days in which they will not be able to make available the same notifications in the electronic address enabled. In agreement, this will imply the modification of the tax regulations referred to in the previous paragraphs for the express recognition of these days as procrastination not imputable to the Administration.

In its virtue, on the proposal of the Minister of Economy and Finance, with the prior approval of the Vice President of the Government of Territorial Policy and Minister of Territorial Policy and Public Administration, according to the Council of State and prior deliberation of the Council of Ministers at its meeting on 11 November 2011,

DISPONGO:

Article 1. Amendment of the General Rules of Procedure and the procedures for the management and inspection of taxes and the development of the common rules of procedures for the application of taxes, approved by Royal Decree 1065/2007 of 27 July 2007.

The following amendments are made to the General Rules of Procedure and the procedures for the management and inspection of taxes and the development of the common rules of procedures for the application of taxes, approved by Royal Decree 1065/2007 of 27 July 2007.

One. Article 21 (3) is amended, which is worded as follows:

" 3. Where a natural person is found to have at the same time a tax identification number assigned by the tax administration and a national identity card or a foreign identity number, the latter shall prevail. The tax administration shall notify the person concerned of the loss of validity of the tax identification number previously assigned in accordance with paragraph 1 of this Article, and shall inform the person concerned of the obligation to communicate their valid number to all persons or entities to whom that number is to be specified for their operations. '

Two. Article 32 is amended as follows:

" They will not be required to file the annual statement:

(a) Those who perform in Spain business or professional activities without having on Spanish territory the seat of their economic activity, a permanent establishment or their tax domicile or, in the case of entities under the allocation of income from abroad, without having a presence in Spanish territory.

(b) Natural persons and entities in the allocation of income in the Income Tax of the Physical Persons, for the activities that are taxed in that tax by the method of objective estimation and, at the same time, in the Value added tax for the simplified special schemes or for agriculture, livestock and fisheries or for the equivalence surcharge, except for the operations for which they issue an invoice.

(c) Tax obligations that have not carried out transactions which as a whole, in respect of another person or entity, have exceeded the figure of EUR 3,005,06 during the corresponding calendar year or EUR 300,51 during the the same period, where, in the latter case, they perform the function of charging for third parties of professional or intellectual property fees, industrial or author's or other for the account of their partners, associates or collegiates.

(d) Tax obligations which have been carried out exclusively for operations not subject to the duty of declaration, as provided for in Article 33.

(e) The tax authorities who are required to report on the operations included in the books in accordance with Article 36. "

Three. Article 33 (1) and (2) are amended as follows:

" 1. The tax authorities referred to in Article 31.1 of this Regulation shall relate in the annual declaration all persons or entities, whatever their nature or character, to whom they have carried out operations which in their for each of those persons or entities has exceeded the figure of 3,005,06 euros during the corresponding calendar year. Information on such operations shall be provided on a quarterly basis. For such purposes, deliveries and acquisitions of goods and services shall be separately computed.

For the purposes of the foregoing paragraph, both the supply of goods and services and the acquisitions thereof shall be considered to be transactions. In both cases, typical and usual operations, occasional operations, real estate operations and grants, aid or non-reintegrable aid that they may grant will be included.

With the exceptions set out in the following paragraph, the annual declaration shall include the supply, performance or acquisition of goods and services which are subject to and not exempt from the value added tax, as well as not subject to or exempt from such tax.

Insurance companies will include in their annual statement insurance operations. For these purposes, the amount of the premiums or consideration received and the allowances or benefits paid shall be treated and shall not apply to such operations, in any case, as provided in subparagraph (a) of the following paragraph.

2. By way of derogation from the preceding paragraph, the following operations shall be excluded from the duty of declaration:

(a) Those who have provided supplies of goods or services for which the tax authorities did not have to issue and deliver an invoice or replacement document, as well as those in which they were not required to enter the identification data of the consignee or they were not required to sign the receipt issued by the acquirer in the special scheme for the agricultural, livestock and fisheries of the Value Added Tax.

(b) Those operations performed outside the business or professional activity of the tax obligor.

(c) Deliveries, benefits or acquisitions of goods or services made free of charge, not subject to or exempt from Value Added Tax.

(d) Leases of goods exempt from Value Added Tax by natural persons or entities with no legal personality outside any other business or professional activity.

e) acquisitions of timbrated or stagnant effects and signs of postal postage, except those with regard to collection objects, as defined in Article 136.uno.3. (a) of Law 37/1992, of 28 December, of the Value Added Tax.

(f) The operations carried out by the social entities or establishments referred to in Article 20.3 of Law No 37/1992 of 28 December 1992 on the value added tax and corresponding to the sector of their activity, whose supplies of goods and services are exempt from that tax.

(g) Imports and exports of goods, as well as operations carried out directly from or for a permanent establishment of the tax obligor located outside the Spanish territory, unless the latter has its own in Spain and the person or entity with whom the operation is carried out acts from an establishment situated on Spanish territory.

(h) The deliveries and acquisitions of goods involving shipments between the Spanish mainland or the Balearic Islands and the Canary Islands, Ceuta and Melilla.

(i) In general, all transactions in respect of which there is a periodic obligation to supply information to the State Tax Administration through specific statements other than that regulated in this subsection and whose content is matched. "

Four. Article 35 (1) and (2) are amended as follows:

" 1. The operations to be included in the annual declaration are those made by the tax obligation in the calendar year to which the declaration refers.

For these purposes, operations shall be construed as being produced in the period in which, in accordance with the provisions of Article 69 of the Value Added Tax Regulation, the registration of the invoice must be made or a replacement document serving as supporting documents.

2. In all cases provided for in Article 34.4, where they take place in a calendar year other than the calendar year corresponding to the annual declaration of transactions with third parties in which the transaction was to be included, they shall be entered in the in the declaration of the calendar year in which those amending circumstances have occurred. For these purposes, the total amount of the transactions carried out with the same person or entity shall be declared taking into account those changes.

Also, in all cases provided for in Article 34.4, where they take place in a calendar quarter other than that in which the transaction is to be included, they shall be entered in the paragraph corresponding to the quarter natural in which these amending circumstances have occurred. "

Five. Article 36 is amended, which is worded as follows:

" 1. In accordance with the provisions of Article 29.2.f) of Law 58/2003 of 17 December, General Tax, the tax authorities who are required to present self-transactions or declarations corresponding to the Company Tax, the Tax on The value added or the Indirect General Tax Canarian by means of telematic means, shall be required to submit a statement of information with the contents of the books recorded as referred to in article 62.1 of the Regulation of the Tax on the Value Added, approved by Royal Decree 1624/1992 of 29 December 1992 and Article 30.1 of the Decree 182/1992 of 15 December 1992 of the Autonomous Community of the Canary Islands, approving the rules for the management, recovery and inspection of the indirect general tax and the revision of the acts adopted pursuant to the same.

2. In the same declaration, the following operations shall be reported where appropriate:

(a) The grants, aid or aid paid by the integrated entities in the various public administrations referred to in the second paragraph of Article 31.2.

(b) The operations referred to in paragraphs (d), (e), (f), (g), (h) and (i) of Article 34.1.

c) The operations subject to the Production, Services and Import Tax in the cities of Ceuta and Melilla.

(d) operations whereby employers or professionals who satisfy agricultural compensation have issued the receipt referred to in Article 14.1 of the Regulation governing the invoicing obligations, approved by Royal Decree 1496/2003 of 28 November 2003.

3. There shall be an obligation to present this information declaration for each period of liquidation of the Value Added Tax or the Indirect Canarian General Tax. That declaration shall contain the data recorded until the last day of the settlement period to which it relates and shall be submitted within the time limit laid down for the submission of the reverse charge for that period. '

Six. A new paragraph (i) is added to Article 104:

" (i) The delay in the notification resulting from the provisions of the additional provision of Royal Decree 1363/2010 of 29 October 2010 on the provision of notifications and administrative communications by electronic means at the level of the State Tax Administration Agency, in cases where the acts to be notified relate to procedures for the application of the taxes already initiated. To this end, it must be established that the notification was made available to the tax obligation on the date by the one selected in accordance with the said third additional provision. '

Seven. Article 132 (1) is amended, which is worded as follows:

" 1. The payment of the amount to be returned shall be made by bank transfer or by means of a cross check to the bank account that the tax obligor or his authorized legal representative indicates as his/her ownership in the tax self-settlement, the data communication or the corresponding application, without the tax liability being able to require any liability in the event that the return is sent to the bank account number by the designated person. "

Eight. A new subparagraph is added to Article 146 (1):

"(e) When the census is carried out in accordance with the provisions of Article 21.3 of this Regulation."

Nine. Paragraph 2 of the third transitional provision is amended, which is worded as follows:

" 2. The obligation to report on the operations included in the books registered as referred to in Article 36 of this Regulation shall be payable from 1 January 2009 only for those taxable persons of the Value Added Tax. registered in the monthly return register regulated in Article 30 of the Value Added Tax Regulation, approved by Royal Decree 1624/1992 of 29 December 1992 and for those taxable persons of the Indirect General Tax Canary Islands registered in the monthly refund register as laid down in Article 8 of Decree 182/1992, 15 In December, the rules for the management, liquidation, collection and inspection of the Indirect Canarian General Tax and the review of the acts adopted pursuant to it were approved. For the remaining tax authorities, compliance with this obligation will be required for the first time for the information to be provided for the year 2014, in accordance with the form, deadlines and other conditions for the compliance of the same to establish the Minister of Economy and Finance. "

Article 2. Modification of Royal Decree 1363/2010 of 29 October 2010 on the provision of compulsory notification and administrative communications by electronic means at the Agency's level State Tax Administration.

An additional new provision is added to Royal Decree 1363/2010 of 29 October 2010, which provides for the provision of compulsory notification and administrative communications by electronic means in the field of State Tax Administration Agency:

" Additional provision third. Possibility to flag days where no notifications will be made to the enabled electronic address.

1. Those who are obliged to tax, whether compulsory or voluntary, in the electronic address system enabled in connection with the State Tax Administration Agency may point out, in the terms of the Order Ministerial meetings shall be held for a maximum of 30 days in each calendar year during which the Agency may not make notifications available to it in the electronic address enabled.

2. The delay in the notification resulting from the designation made by the tax authority as provided for in the preceding paragraph shall be deemed not to be attributable to the Administration, in accordance with the terms laid down in Article 104.i) of the General Regulation of the actions and procedures for the management and tax inspection and development of the common rules for the procedures for the application of taxes, approved by Royal Decree 1065/2007 of 27 July 2007.

3. However, where the provisions of paragraph 1 above are incompatible with the immediacy or speed required by administrative action in order to ensure their effectiveness, the provisions of Article 3 (2) (b) shall apply. of this Royal Decree, being able to the State Agency of Tax Administration, in these cases, to develop the actions of notification regulated in Law 58/2003, of December 17, General Tax, and in its regulations of development. "

Single end disposition. Entry into effect.

This royal decree will enter into force on the day following its publication in the "Official State Gazette".

Given in Madrid, on November 14, 2011.

JOHN CARLOS R.

The Vice President of the Government of Economic Affairs and Minister of Economy and Finance,

ELENA SALGADO MENDEZ