ch the scope of the substitution of certain taxes on value added tax is needed, in application of agreements with the United States of America, in order to adapt it to later regulations that have exceeded the regulation of the Royal Decree.

The second article amends 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, in order to exonerate the obligation to submit the annual declaration of transactions with third parties, model 347, and the presentation of the information declaration referred to in Article 36 of the abovementioned Regulation, model 340, to those who use the new record book keeping system.

For its part, the third article amends the Regulation governing the obligations of invoicing, approved by Royal Decree 1619/2012 of 30 November, establishing that the persons and entities of Article 62.6 of the Value Added Tax Regulation, which choose to comply with the obligation to issue an invoice by the addressees of the transactions or by third parties, must present a census declaration communicating this option, the date to from which the exercise and, where applicable, the waiver of the option and the date of its effects.

Also, the time limit for the referral of invoices is modified in the event that the recipient of the transactions is an employer or professional acting as such, establishing it before the 16th of the month following that in which the the tax accrual for the transaction has occurred.

Finally, it should be noted that Commission Regulation (EU) 2015/1222 of 24 July 2015 establishing a guideline on the allocation of capacity and management of congestion (DOUE L 197 of 25 July 2015) defines different aspects affecting the regulation of the electricity production market and certain subjects. Thus, it defines the so-called "designated operators for the electricity market" (NEMOs) and establishes that they will have to act as a counterpart to the transactions of the daily and intraday markets. The obligation to adapt to that legislation has determined the need to amend the third additional provision of the Regulation governing the invoicing obligations.

The royal decree incorporates an additional provision in which the obligation is established for persons or entities for which the new book keeping system is applicable, to forward the billing records for the period from 1 January 2017 to 30 June 2017 before 1 January 2018.

Four transitional provisions are also incorporated, the first of which makes it possible that the option for the new registration system of the books can be carried out with effect from 1 July 2017, the second is the application of the exoneration of the presentation of the information declaration of the model 340 for those persons and entities to which the new system of keeping of the books is applicable, the third allows the requirement of communication of compliance with the obligation to issue an invoice by the addressees of the operations or by third parties may be effected from June 2017 with effect from 1 July 2017 and the fourth establishes that the deadline for the electronic referral of the information from the books is extended to eight calendar days during the year 2017.

Finally, the Royal Decree contains two final provisions. The first reference to the title of competence, and the second, provides for the entry into force of the title, as a general rule, for 1 July 2017, with certain exceptions.

In its virtue, on the proposal of the Minister of Finance and Civil Service, in agreement with the Council of State and after deliberation of the Council of Ministers at its meeting on December 2, 2016,

DISPONGO:

Article first. Amendment of the Value Added Tax Regulation as approved by Royal Decree 1624/1992 of 29 December.

The Value Added Tax Regulation, approved by Royal Decree 1624/1992 of 29 December 1992, is amended as follows:

One. Article 9 (1) (b) of the first subparagraph of Article 9 (1) is worded as follows:

" B) Deliveries on a passenger basis.

Compliance with the requirements established by the Tax Law for the exemption of these deliveries will be in accordance with the following rules:

(a) The exemption shall apply only in respect of the supplies of goods documented on an invoice, the total amount of which, including taxes, is greater than EUR 90.15.

(b) The habitual residence of the passengers shall be credited by means of the passport, identity card or any other means of proof admitted in law.

(c) The seller shall issue the corresponding invoice and, if applicable, an electronic reimbursement document available at the electronic headquarters of the State Tax Administration Agency, where they will be entered the goods purchased and, separately, the tax applicable.

The identity, date of birth and passport number of the traveller must be entered in the electronic reimbursement document.

(d) The goods must leave the territory of the Community within three months of the date of delivery.

For this purpose, the traveller shall present the goods at the customs office of export, which shall certify the exit by the corresponding visa on the invoice or electronic reimbursement document.

e) The traveller shall forward the invoice or electronic refund document issued by the Customs Office to the supplier, who shall return the fee to him within the next 15 days by cheque, bank transfer, credit card credit or other means to credit the refund.

The refund of the tax may also be made through collaborating entities, authorized by the State Tax Administration Agency, corresponding to the Minister of Finance and the Public Service. the terms and conditions to which the operations of those entities shall be adjusted and the amount of their fees.

Travelers shall submit invoices or electronic reimbursement documents by Customs to those entities, which shall pay the corresponding amount, stating the passenger's compliance.

Subsequently the referred entities will send invoices or electronic documents for reimbursement, in paper or in electronic form, to the suppliers, who will be obliged to make the corresponding refund.

When the electronic reimbursement document is used, the supplier or, if appropriate, the contributing entity must check the visa of the same at the electronic headquarters of the State Tax Administration Agency. electronically record that the refund has been made effective. "

Two. Article 30 (10) is worded as follows:

" 10. The taxablance, which will allow the discharge of other formal obligations to persons and entities covered by this system of conduct either on a compulsory or voluntary basis.

A new article is also introduced in the Value Added Tax Regulation governing the deadlines for the electronic referral of the registry, establishing itself in general in 4 days. natural, excluding on Saturdays, Sundays and national public holidays.

As to the time limit for the submission of the statements-settlements of the subjects using the new book-keeping system, it is amended, extending it to the first thirty calendar days of the following month. corresponding monthly settlement period, or until the last day of the month of February in the case of the declaration-settlement for the month of January.

Third, the article first updates the contents of Royal Decree 669/1986 of 21 March, for whiwhich shall then be numbered and bound to form the book regulated in this article.

However, in the case of persons and entities referred to in Article 62.6 of this Regulation, the keeping of this book of invoices received shall be carried out through the electronic headquarters of the State Agency. Tax Administration by electronic provisioning of billing records.

4. The invoices received shall be entered in the book, one by one, the invoices received and, where appropriate, the customs documents and the other documents indicated above. Their receipt number, the date of issue, the date of completion of the operations, if different from the previous one and the name, name, social reason or full name, and the date of issue, shall be entered. the tax identification number of the obligation to issue the tax base, determined in accordance with Articles 78 and 79 of the Tax Act, and, where applicable, the tax rate, the tax rate and whether the transaction is affected by the special arrangements for the criterion of box, in which case the particulars referred to in paragraph 2 shall be included Article 61-decision of this Regulation.

In the case of the invoices referred to in the second subparagraph of paragraph 2 of this Article, the tax quotas corresponding to the intra-Community acquisitions of goods to which the deliveries are documented have to be calculated and recorded in the annotation relating to those invoices.

Also, in the case of invoices or, where appropriate, the accounting documents referred to in the third subparagraph of paragraph 2 of this Article, the tax quotas corresponding to the supply of goods or services of services in which they are documented, shall be calculated and entered in the entry relating to such invoices or accounting documents.

In the case of persons and entities referred to in Article 62.6 of this Regulation, the following information shall also be included:

(a) Number and, where applicable, series appearing on the invoice, which shall replace the receiving number used by those not covered by Article 62.6 of this Regulation.

(b) Identification, where appropriate, of whether it is a corrigendum referred to in Article 70 of this Regulation.

c) Description of operations.

(d) The particulars referred to in Article 61 (2) of this Regulation and points (l) to (p) of Article 6 (1) of the Regulation governing the invoicing obligations, approved by the Commission, Royal Decree 1619/2012 of 30 November and in the case of an intra-Community acquisition of goods.

e) A deductible tax quota corresponding to the settlement period in which the annotation is performed. The regularisation of the deduction, if any, shall be done in accordance with the provisions of Articles 105.Four, 109, 110, 111 and 112 of the Tax Act, as appropriate, without implying the modification of the registered deductible fee.

f) The settlement period in which the transactions to which the invoices received are recorded are recorded.

In the case of import operations, the date of accounting for the operation and the number of the corresponding customs document shall be entered.

The Minister of Finance and Civil Service may by ministerial order determine that, together with the foregoing, the other information with tax revenue referred to in Articles 33 to 36 of the Regulation is included. general of the actions and procedures for the management 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.

5. An overall summary of the invoices received on the same date may be made, in which the initial and final numbers of the invoices received by the consignee shall be recorded, provided that they come from a single supplier, the overall tax base corresponding to each tax rate, the overall tax rate and whether the transactions are affected by the special scheme of the cash criterion, in which case the particulars referred to in the Article 61 (2) of this Regulation, provided that the total amount of the operations as a whole, Value added tax not included, does not exceed EUR 6,000, and the amount of the operations documented in each one does not exceed EUR 500, Value Added Tax not included.

It will also be valid for the same invoice to be logged in multiple correlative seats when it includes operations that are taxed at different tax rates.

Seven. Article 65 (6) is worded as follows:

" 6. The performance of seats or annotations shall be valid for any suitable procedure on separate sheets which shall then be numbered and bound to form the book regulated in this article.

In the case of persons and entities referred to in Article 62.6 of this Regulation, the keeping of this book shall be carried out through the electronic headquarters of the State Administration of Tax Administration. by the electronic provision of the billing records, the totality of the records being sent within the deadline for the submission of the final settlement period for each calendar year.

However, if such taxable persons cause declines in the Census of Employers, Professionals and Reholders, they must supply all the records within the filing period corresponding to the last declaration-settlement of the tax which has the obligation to present, except in the cases of discharge under Article 146 of the General Rules of Procedure and procedures for the management and inspection of taxes and development of the common rules of procedures for the application of taxes, approved by the Royal Decree 1065/2007 of 27 July 2007 in which the deadline for submission is the final period for the liquidation of each calendar year. '

Eight. A new paragraph 3 is added to Article 66, which is worded as follows:

" 3. In the case of persons and entities referred to in Article 62.6 of this Regulation, the keeping of this book shall be carried out through the electronic headquarters of the State Administration of Tax Administration, by means of the electronic of the detail information of each of the operations to be logged in the same. "

Nine. The number 2. of Article 67 is worded as follows:

"2. º The total amount of the tax incurred by the taxable person for his acquisitions or imports of goods or for the services received or, where applicable, for the self-consumption and the deductible tax rate."

Ten. A new paragraph 4 is added to Article 68, which is worded as follows:

" 4. The provisions of the above paragraphs shall not apply to the persons and entities referred to in Article 62.6 of this Regulation, except for the obligation to express the values in euro. '

Once. A new Article 68a is added which is worded as follows:

" Article 68a. Option for the electronic carrying of the books.

The option referred to in Article 62.6 of this Regulation shall be exercised during the month of November preceding the cree 1619/2012, of 30 June November.

b) That the accrual of the documented operations has occurred within the same calendar month.

It will also be valid for the same invoice to be logged in multiple correlative seats when it includes operations that are taxed at different tax rates.

Six. Article 64 (3), (4) and (5) are worded as follows:

" 3. It shall be valid, however, for the performance of seats or annotations, by any suitable procedure, on separate sheets, beginning of the calendar year in which it is to take effect by filing the relevant declaration. censal. However, those who have initiated business or professional activities in the current calendar year may opt for this system of carrying out the books while presenting the declaration of commencement of the activity, having effect such an option in the current calendar year.

The option shall be deemed to be extended for the following years as long as the waiver of the option is not produced.

Those who opt for this book-keeping system must comply with the provision of billing records for at least the calendar year for which the option is exercised.

The waiver of the option must be exercised through communication to the competent body of the State Administration of Tax Administration, through the presentation of the corresponding census declaration and must be formulated in the month November preceding the beginning of the calendar year in which it is due to take effect.

The taxable persons registered in the monthly refund register who are excluded from it by virtue of the provisions of Article 30.6 of this Regulation shall also be excluded from the obligation to carry the books. registration through the electronic headquarters of the State Tax Administration Agency, with effect from the first day of the settlement period in which the respective exclusion agreement has been notified.

The cessation of the application of the special arrangement of the group of entities under the provisions of Article 163 septies of the Tax Law will determine, with effect from the time of the event, the cessation of the obligation to carry the record books through the State Tax Administration Agency's electronic headquarters.

The above two paragraphs shall not apply in the case of employers or professionals whose settlement period remains monthly in accordance with the provisions of Article 71.3 of this Regulation. "

Twelve. A new Article 69a is added which is worded as follows:

" Article 69a. Deadlines for the electronic referral of the billing records.

1. In the case of persons and entities referred to in Article 62.6 of this Regulation, the supply of the billing records shall be carried out within the following time limits:

(a) The information relating to invoices issued within four calendar days from the issue of the invoice, except in the case of invoices issued by the consignee or by a third party, in accordance with the Article 164.2 of the Law of the Tax, in which case, that period shall be eight calendar days. In both cases the supply shall be made before the 16th of the month following the month in which the tax due for the operation to be recorded had occurred.

(b) The information relating to invoices received within four calendar days from the date of the accounting record of the invoice and, in any case, before the 16th of the month following the period of settlement in which the corresponding transactions have been included.

In the case of import operations, the four calendar days shall be computed from the date of the accounting record of the document in which the quota cleared by the customs is recorded and in any case before the 16th of the month following the end of the period to which the statement in which they were included relates.

(c) The information of the operations referred to in Article 66.1 of this Regulation, within four calendar days, from the time of commencement of the issue or transport, or where appropriate, from the time of receipt of the goods to which they relate.

For the purposes of calculating the period of four or eight calendar days referred to in points (a), (b) and (c) above, Saturdays, Sundays and national public holidays shall be excluded.

2. The supply of the information relating to the operations to which the special scheme of the crate criterion applies shall be carried out within the time limits laid down in the preceding paragraphs, as if such operations were not application of the said special scheme, without prejudice to the data to be supplied at the time of the total or partial payment or payment of the transactions.

3. In the case of corrections to the registration referred to in Article 70 of this Regulation, the supply of the billing records which collect such corrections before the 16th of the month following the end of the period to which the statement to be taken into account. "

Thirteen. Article 70 is worded as follows:

" Article 70. Rectification of the registry log.

1. Where employers or professionals have made material errors in the recording of the records referred to in the preceding Articles, they shall be rectified. This correction shall be effected at the end of the settlement period by means of an annotation or a group of entries to determine, for each settlement period, the corresponding tax due and incurred, once practised such rectification.

The above shall apply to the persons and entities referred to in Article 62.6 of this Regulation, as provided for in Article 69a (3) of that Regulation.

2. In the case of investment goods, the corrections, in terms of the adjustment of the deductions for the acquisition of those goods, shall be entered in the book of investment goods together with the annotation of the good to which the refer to, and must be identified as a rectification. "

Fourteen. A number 5. to paragraph 3 is added and Article 71 (4) is amended as follows:

"5. º Those who choose to carry the books registered through the Electronic Headquarters of the State Tax Administration Agency in accordance with the provisions of Article 62.6 of this Regulation."

" 4. The declaration-settlement must be completed and adjusted to the model which, for each case, is determined by the Minister of Finance and the Civil Service and presented during the first twenty calendar days of the month following the corresponding period of monthly or quarterly settlement, as applicable.

However, the declaration-settlement for the last period of the year shall be submitted during the first thirty calendar days of January.

Without prejudice to the foregoing, the statements-settlements relating to the persons and entities referred to in Article 62.6 of this Regulation shall be submitted during the first thirty calendar days of the month. following the corresponding monthly settlement period, or until the last day of the month of February in the case of the declaration-settlement for the month of January.

The Minister of Finance and the Civil Service, on the basis of substantiated technical reasons, may extend the time limit for declarations which may be submitted by electronic means. "

Fifteen. Point (a) of the fourth additional provision is worded as follows:

(a) Royal Decree 669/1986 of 21 March 1986 on the scope of the replacement of certain taxes by the value added tax, in application of agreements with the United States of America (Bulletin Official of the State of 10 April), except as provided for in Article 3 (2) (a). "

Sixteen. A third transitional provision is added which is worded as follows:

" Transitional provision third. Limits for the application of the simplified scheme and the special arrangements for agriculture, livestock and fisheries for the financial year 2017.

For the financial year 2017, the magnitude of EUR 150 000 referred to innvoices and to forward the original to the recipient of such invoices.

4. The documents referred to in the preceding paragraphs of this additional provision which are to be retained by the system operator shall be considered as an invoice for the purposes of this Regulation and shall be made available to them. the tax administration during the limitation period for the carrying out of the checks which are necessary in relation to the electricity deliveries reflected in the corresponding invoices.

5. The system operator must relate in its annual declaration of operations to third parties, in accordance with the terms of Royal Decree 1065/2007 of 27 July 2007, which approves the general rules of procedure and procedures for the management and tax inspection and for the development of the common rules for the procedures for the application of taxes, the operations carried out by electricity suppliers and their acquirers, which have been documented in accordance with the foregoing paragraphs of this additional provision, indicating, in respect of each supplier and of each acquirer, as appropriate, the total amount of the operations carried out during the period covered by the declaration, in which the energy deliveries charged to each supplier shall be recorded as purchases. supplier and, as sales, the energy acquisitions imputed to each acquirer.

6. In any event, and in respect of the operations referred to in this additional provision, the system operator shall provide its collaboration with the tax administration by providing any data, report or antecedent with transcendence. tax for the correct treatment of such operations.

The payment entitlements and the payment obligations for the invoiced period shall be considered to be linked to a single delivery of the electrical energy for the whole of that period.

7. The system operator may enable a third party to be brought in as a central counterparty between the supplying entities and the acquirers in such a way that all effects are understood to mean that the deliveries of electrical energy are carried out by the entities supplying the third party and which are acquired by the acquiring institutions. In this case, the data relating to the identification of the recipient of the operation and the consignor shall be replaced by those of the third party authorised as the central counterparty, which shall assume the obligations relating to the invoicing which it is Additional provision assigns the system operator that has enabled it to act as a central counterparty. "

Single additional disposition. Obligation to forward the billing records for the period from 1 January 2017 to 30 June 2017.

The persons or entities referred to in Article 62.6 of the Value Added Tax Regulation for which the new book keeping system applies shall be required to forward the records of the turnover for the first half of 2017 for the period from 1 July 2017 to 31 December 2017.

First transient disposition. Option for the e-keeping of the books for the financial year 2017.

As provided for in Article 1 (11), only with regard to the option for the implementation of the new book keeping system from 1 July 2017, it must be carried out during the month of June of that year.

Second transient disposition. Exoneration of the presentation of the information declaration referred to in Article 36 of the General Rules of Procedure and the procedures for the management 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.

As provided for in Article 2 (4) of the exemption from the obligation to submit the information declaration on the books of the value added tax, model 340, it will affect the declarations concerning the information to be supplied from the period corresponding to July 2017 for those persons or entities referred to in Article 62.6 of the Value Added Tax Regulation for which it is application of the new record book keeping system.

Transient disposition third. Notice of compliance with the obligation to issue an invoice by the addressees of the operations or by third parties.

The provisions of paragraph 1 of the third article, exclusively in respect of the communication of compliance with the obligation to issue an invoice by the addressees of the transactions or by third parties having an effect on the From 1 July 2017, it may be carried out from June 2017 onwards.

Fourth transient disposition. Deadlines for the electronic referral of billing records during the year 2017.

The period of four calendar days referred to in Article 69a (1) (a), (b) and (c) of the Value Added Tax Regulation, as amended by the first paragraph of Article 69 (12) of this Royal Decree for the supply of the billing records, it is fixed in eight calendar days for:

1. º Bills issued from July 1 to December 31, 2017.

2. No. The invoices received and the documents in which the quotas are settled by the customs offices whose accounting records are carried out from 1 July to 31 December 2017.

3. The operations referred to in Article 66.1 of the Regulation, the beginning of which the dispatch or transport, or, where appropriate, the time of receipt of the goods to which they relate, shall take place from 1 July to 31 December. December 2017.

Final Disposition first. Competential title.

This royal decree is issued in accordance with the provisions of Article 149.1.14. of the Constitution, which confers exclusive competence on the State in the field of general finance.

Final Disposition Second. Entry into effect.

This royal decree will enter into force on July 1, 2017. However:

(a) The provisions of Article 1 (15), paragraphs 1, 2 and 5 of the second and third paragraph of Article 3 shall enter into force on the day following that of their publication in the Official Journal of the European Communities. Status ".

(b) The provisions of paragraphs 1 and 16 of the first article and the third paragraph of Article 3 shall enter into force on 1 January 2017.

Given in Madrid, on December 2, 2016.

FELIPE R.

The Minister of Finance and Civil Service,

CRISTOBAL MONTORO ROMERO