JUAN CARLOS I REY OF SPAIN

To all that the present will see and understand.

Sabed: That the General Courts have approved and I come to sanction the following Law.

EXPLANATORY STATEMENT

I

The General Tax Law is the central axis of the tax system where its essential principles are collected and the relations between the tax administration and the taxpayers are regulated.

Since its approval, Law 230/1963 of 28 December, General Tax, has been the subject of several amendments which have attempted to adapt this legal provision to changes in the evolution of the system. tax.

The first major reform of the General Tax Law was carried out in 1985 despite the substantial modification that the tax system experienced in those years. The reform operated by Law 10/1985, of April 26, of partial modification of the General Tax Law was aimed precisely to adapt the content of Law 230/1963, of December 28, General Tax to the changes experienced to the The Commission's proposal for a Directive on the introduction of a new system for the use of the single market is a matter for the Commission. Since that time, Law 230/1963, of December 28, General Tax, was the subject of numerous reforms by means of laws of general state budgets and some substantive laws, although, since 1992, the doctrine of the Constitutional Court was contrary to the reform of the General Tax Law through the laws of general state budgets.

In 1995, the need to incorporate the constitutional case law into that law and the advisability of updating it in the field of tax procedures, as well as other purposes such as that of promoting spontaneous compliance of the tax obligations, that of considering the powers of the management bodies to carry out provisional liquidations of trade, to incorporate new instruments of fight against tax fraud or to review the infringements and sanctions, determined that a major reform will be addressed by Law 25/1995, July 20, Partial Modification of the Tax General Law.

In the margins of the reforms introduced since that date in concrete precepts of the Tax General Law, an essential legal provision for the regulation of the relations between the taxpayers and the tax authorities was approved in 1998. Administration that affected matters closely related to the content of the General Tax Law. Law 1/1998 of 26 February on the Rights and Guarantees of Taxpayers was aimed at strengthening the substantive rights of taxpayers and improving their guarantees within the various tax procedures, reinforcing the correlating obligations of the tax administration.

As stated in its explanatory memorandum, Law 1/1998 of 26 February on the Rights and Guarantees of Taxpayers, since its approval the need for its integration into the General Tax Law, where its precepts they should find their natural accommodation.

Despite the changes made to date in the General Tax Law, it can be stated that its adaptation to the current tax system and to the whole Spanish order developed from the Constitution Spain of 27 December 1978 was insufficient. Since the promulgation of the Constitution, an in-depth review of the aforementioned law was pending to bring it into line with constitutional principles, and to eliminate certain pre-constitutional references without any lace in our order. current.

On the other hand, despite the efforts of the legislator, the tax system has evolved in recent years within the various taxes without the correlative development of the precepts of the General Law. Tax and, in addition, other provisions have been enacted in our order, such as Law 30/1992, of 26 November, of the Legal Regime of Public Administrations and the Common Administrative Procedure, which have modernised the administrative procedures and relations between citizens and the administration, without the corresponding reflection in the Tax General Law. In this regard, the new law represents an important approximation of the general rules of administrative law, with the consequent increase of legal certainty in the regulation of tax procedures.

In short, the pre-constitutional character of Law 230/1963, of December 28, General Tax, the need to regulate the currently used tax management procedures, the excessive dispersion of the regulations Tax, the convenience of adapting the operation of the Administration to new technologies and the need to reduce the conflict in the tax area advised to definitely address the promulgation of a new General Law Tax.

In this context, the Resolution of the Secretariat of State of Finance of 15 June 2000 highlighted the need for an in-depth review of the law and proceeded to the establishment of a Commission for the study and proposal of measures for the reform of the Tax General Law, which, consisting of leading experts in financial and tax law, has given rise, prior to the drafting of the draft of the new Tax General Law, to a report on the master lines of the reform and how they should be concretized in a future legal text.

The draft of the preliminary draft prepared on the basis of this report was studied by a group of experts in financial and tax law within the Commission for the study of the draft of the draft of the new Law. Tax General created by the Resolution of the Secretariat of State of Finance of 1 October 2002. The work of the group of experts concluded in January 2003 with the drafting of a report where the text was analyzed and commented, while proposals and suggestions related to the subject matter of the study were formulated.

According to the aforementioned, the main objectives that the General Tax Law aims to achieve are the following: to strengthen the guarantees of the taxpayers and the legal security, to promote the unification of criteria in the administrative action, making it possible to use new technologies and modernising tax procedures, establishing mechanisms to strengthen the fight against fraud, tax control and the recovery of tax debts and reduce the current levels of litigation in tax matters.

In addition to the modifications necessary for the adaptation of the norm to the current context of our tax system, the new law also represents a notable technical improvement in the systematization of the tax law. general, as well as an important coder effort.

manifestation of this is the new structure of the law, more detailed and didactic than that of Law 230/1963, of December 28, General Tax, with five titles.

The first two come to coincide essentially with the preliminary titles, I and II of Law 230/1963, of December 28, General Tax. However, Titles III, IV and V of the new law represent a more correct and systematic structure than that of Title III of Law 230/1963 of 28 December, General Tax, on the tax management in the broad sense. Title III of the new law regulates the procedures for the application of taxes, Title IV regulates the sanctioning power in an autonomous manner and Title V regulates the review of administrative acts in the field of taxation.

The coder mood of the new General Tax Law is fundamentally manifested in the incorporation of precepts contained in other norms of our order, some of which end its validity. Thus, the content of Law 1/1998, of the Rights and Guarantees of the Taxpayers, of the Royal Decree of Law 2795/1980 of 12 December 1980, by which Law 39/1980, of 5 July, of Bases on Procedure is articulated, is incorporated. Economic and administrative, as well as the regulatory precepts of greater importance in matters of inspection procedure, collection, sanctioning procedure, replacement resource, etc.

II

Title I, "General provisions of the tax system", contains general principles and precepts relating to the normative sources and the application and interpretation of the tax rules.

Article 1 of the law delimits the scope of the law, as a law that collects and establishes the general principles and legal norms of the Spanish tax system. The new General Tax Law must be adapted to the rules of distribution of powers deriving from the Spanish Constitution. With regard to this question, the Constitutional Court has stated that " the tax system must be governed by a set of common general principles capable of guaranteeing the basic homogeneity that allows the legal system of the management of the taxes as a real system and ensure the unity of the same, which is an undeclinable demand of the equality of the Spanish "(STC 116/94, of April 18), and also that" the undoubted connection between the articles 133.1, 149.1.14. and 157.3 of the Constitution determines that the State is competent to regulate not only their own taxes, but also the general framework of the entire tax system and the delimitation of the financial competences of the autonomous communities with respect to those of the State itself " (STC 192/2000, of 13 July).

In the final analysis, of the competences provided for in Article 149 (1) of the Constitution, this law is dictated by the provisions of the following matters: 1. as it regulates the basic conditions which guarantee equality in the fulfilment of the constitutional duty to contribute; 8. as regards the application and effectiveness of the legal rules and the determination of the sources of tax law; 14. concepts, principles and basic rules of the tax system in the framework of the general budget; and 18. As regards the regulation of the common administrative procedure, the rules of the common administrative procedure are adapted to tax matters by ensuring that taxpayers are treated in a similar way to all tax administrations.

The preconstitutional references that existed in Law 230/1963, of December 28, General Tax, are eliminated in this title, and the contents of various constitutional precepts of fundamental application are incorporated in this title. the tax system. The concept of tax administration is also defined and the system of sources is updated with reference to international treaties and to the rules of Community law.

In section 3, concerning the "interpretation, qualification and integration of tax rules", the precept that regulates the qualification of the tax obligations is incorporated and the regulation of the tax is reviewed in depth. The law is replaced by the new figure of the 'conflict in the application of the tax rule', which is intended to be set up as an effective instrument for combating sophisticated fraud, with the traditional problems of the application that the tax fraud has filed.

III

Title II, "The Tributes", contains general provisions on the tax-tax relationship and the different tax obligations, as well as rules regarding the tax obligations, their rights and guarantees, and the obligations and duties of public authorities. The elements of quantification of tax obligations are also regulated, with a chapter on the tax liability.

In a didactic way, the obligations, materials and formals, which may arise from the legal/tax relationship, are defined and classified. The material obligations are classified as: main tax obligation, tax obligations to make payments on account, obligations between individuals resulting from the tax and ancillary tax obligations. In the tax obligations to make payments on account, the denominations of the Income Tax rules of the Physical Per Sonas are assumed, and among the ancillary obligations are those of satisfying the interest of late, the surcharges for extemporanea and the surcharges of the executive period.

Regarding the interest for late payment, it is necessary to establish a complete regulation, highlighting as the main novelty the non-requirement of interest for delay since the Administration has failed to comply with the deadlines set out in its own the law to issue a decision on the grounds that it is attributable to it, except in the case of deferment files or of appeals or complaints in which the suspension has not been agreed. The regulation of the surcharges of the executive period is also modified so that a surcharge of five per cent, without interest on delay, will be required if the entire tax liability is entered before the notification of the providence of (a) a surcharge of 10 percent, without interest on late payment, if the entire tax liability and the surcharge itself are entered before the end of the period of income of the debts; and a surcharge of 20 percent plus interest delay if the above conditions are not met.

Section 3 is dedicated to the obligations of the tax administration where the provisions of Articles 10, 11 and 12 of Law 1/1998 of 26 February of the Rights and Guarantees of the Taxpayers, with the regulation of the obligation to make returns derived from the regulations of each tax, the refund of undue income and the reimbursement of the costs of the guarantees. The latter introduces the obligation of the Administration to pay also the legal interest generated by the cost of the guarantees as a novelty.

Section 4. reproduces the list of rights and guarantees of the tax obligations contained in Article 3 of Law 1/1998 of 26 February on the Rights and Guarantees of the Taxpayers and incorporates the same new rights as the right to use official languages in the territory of the Autonomous Community, the right to make complaints and suggestions, the right to be in due diligence on the statements of the person concerned or the right to submit any document which is deemed appropriate.

In the regulation of successors and officials, important measures are introduced to ensure the collection of tax debts. Thus, it is established as a novelty that in the personalist societies the partners respond of the totality of the tax debts of the society and the succession in the sanctions that it is necessary to impose on the entities is expressly previewed when these extingan, with the limit of the settlement fee or value of the goods transmitted. It also graduates the responsibility of the administrators according to their participation, with express mention to the administrators in fact, and a new assumption of responsibility is established subsidiary of contractors and subcontractors in relation with retentions and with taxes to be passed on as a result of contracted or outsourced works or services.

In terms of capacity and representation, the law is adapted to the provisions of Law 30/1992, of November 26, of the Legal Regime of Public Administrations and of the Common Administrative Procedure, and is expressly established the validity of the standard documents approved by the tax administration as a means of representation for certain procedures and the action of those required by a tax advisor.

In Chapter IV of Title II, the tax liability is regulated, which does not include the concept of penalties, which are specifically regulated in Title IV of the Law. In this matter, various provisions of the current General Rules of Collection, adopted by Royal Decree 1684/1990 of 20 December 1990, such as those relating to payment periods, means of payment or deferment and fractionation, are given in the law. the tax liability. In the case of payment periods, the time limit for the voluntary payment of debts settled by the administration and in the field of prescription is extended by a fortnight, the period of four years laid down by Law 1/1998 of 26 February, of the Rights and Guarantees of the Taxpayers, and a more complete regulation is established, with systematization of the rules of computation and interruption of the term separately for each right of prescription, in order to avoid doubts interpretative. A special rule is also added for the limitation period of the right to require the obligation of payment to those responsible.

As far as compensation is concerned, the purely declaratory nature of the compensation agreement is expressly formulated and the trade compensation of the amounts to be entered and returned is provided for limited verification or inspection procedure during the period of the voluntary period.

Finally, in terms of guarantees, the regulation of precautionary measures is incorporated in this chapter, with the extension of the cases in which its adoption proceeds whenever there is a proposal for liquidation, except in the case of Retentions and taxes passed on at any time during the verification or inspection procedure.

IV

In Title III, the application of the taxes is regulated and is one of the areas where an important part of the news that presents the new law is concentrated, both in its structure and in its content. Title III is composed of five chapters: Chapter I, which enshrines general principles which must inform the application of taxes; Chapter II, which lays down common rules applicable to tax proceedings and procedures; Chapter III, which under the heading of "tax management actions and procedures" sets out the most common management procedures; Chapter IV, which regulates the inspection procedure; and Chapter V, concerning the procedure for collection.

Within Chapter I, "General Principles", the duty of information and assistance to the tax authorities is enhanced. The main novelty is the binding nature of all the answers to written tax consultations, not only for the consultant but also for other tax authorities provided that there is an identity between their situation and the This is indeed a matter for the consultation. It is also granted binding for a period of three months to the information of the Administration on valuations of immovable property to be acquired or transferred.

In the field of social collaboration, the exchange of relevant information is established with the Executive Service of the Commission on the Prevention of the Laundering Of Capital And Monetary Violations and the Commission on Surveillance of Terrorist Financing activities, and the duty to provide retainers is expressly enshrined and obliged to make income on account in relation to the data they receive from other tax payers.

In this chapter it also highlights the importance given to the use and application of electronic, computer and electronic techniques and means by the tax administration for the development of its activity and its relations with the taxpayers, with the main assumptions to be used, with a broad regulatory enablement.

in this title, special mention should be made of the rules in Chapter II which, under the heading of "Common Rules on Tax Procedures and Procedures", will be of particular importance and where it is appreciated. more evident the degree of approximation of the tax rules to the rules of the common administrative procedure.

In this chapter, the General Tax Law exclusively collects the specialties presented by the tax procedures with respect to the general administrative rules, which will be applicable except as expressly provided for in this chapter. in the tax rules. Thus, the rules of this Chapter II of Title III are of great relevance since, on the one hand, they are applicable to all the procedures regulated in this Title unless special rules are established in the respective procedures, and, on the other hand, they constitute, together with the general administrative rules, the basic regulation of those procedures, especially tax management, which are not expressly regulated in this law.

According to this scheme, the specialties of the performances and tax procedures regarding the forms of initiation of the same are regulated, the rights that must necessarily be observed in their development and the forms of termination, as well as issues related to such termination such as tax settlements or the duty to resolve. As regards the time limits for the resolution and the effects of its failure to comply, the legal certainty with a regulation similar to that of Law 30/1992 of 26 November, of the Legal Regime of the Public and the Public Administrations is significantly increased. Common Administrative Procedure, except in the calculation of time limits where the specificity of the tax issue is taken into account.

They are also established as common rules for all tax proceedings and procedures concerning the proof, the notifications, the entry into the domicile of the tax authorities, the public complaint and the The tax authorities ' powers of verification and investigation.

In the field of testing, the possibility of establishing formal requirements for deductibility is incorporated and the general rule that deductible expenses and deductions made are justified by invoice or invoice replacement document. The presumption of certainty of the data declared by the taxpayer is also expressly regulated.

As regards notifications, the specialities presented by the tax notifications with regard to the general scheme of administrative law are provided for and certain measures are taken to strengthen the effectiveness of the the same as the extension of the persons entitled to receive them or the provision that, in the event of a notification by appearance, the obligation will be notified to the obligation in the successive proceedings of the procedure, except for the liquidation, which must be notified in any event. The publication of notifications on the Internet can also be used, which may be a substitute for traditional edicts.

The regulation in Chapter III of the tax management actions and procedures is one of the main new elements of the law, given the limited number of precepts that contained Law 230/1963, of 28 of December, General Tax.

A systematic and sufficient regulation of tax management was a traditional demand which the legislator had to deal with in an overriding way for two reasons: in spite of the recent changes in the Law 230/1963, of 28 December, General Tax, the regulation establishing this law continued to take as reference the classic system of declaration and subsequent administrative liquidation, even having been generalized in practice the regime The aim of the legal security pursued by the The law requires the provision of adequate regulatory support to the actions of verification carried out in the framework of tax management.

However, the regulation of tax management procedures is dealt with in a flexible manner, in order to allow management to evolve into new systems without the General Tax Law preventing it or remaining quickly obsolete. Thus, the forms of initiation of tax management are regulated in an open manner, and the definition of concepts such as the self-validation or the communication of data, as well as that of data communication, is obtained for the first time in the tax system. supplementary and replacement declaration or self-validation. Similarly, only the most common tax management procedures are regulated, while the regulatory development of other lower-entity procedures for which an elementary source system is coined is permitted.

As more common management procedures are regulated in the law itself the following: the procedure for the practice of returns derived from the regulations of each tribute, within which the derived returns are included (a) the procedure initiated by means of a declaration, in which the taxable event is made manifest in order to enable the Commission to make the application of the information available to the public, Administration quantifies the tax obligation through provisional liquidation; the the procedure for verifying data, for errors or discrepancies between the data declared by the obligor and those held by the Administration, as well as for checks of a small entity which, in no case, may to refer to economic activities; the securities verification procedure, where the conflicting expert assessment is essentially regulated; and the limited verification procedure, which is one of the main new elements of the law, in the light of the limited regulation provided for in Article 123 of Law 230/1963 of 28 May December, General Tax, and which is an important instrument for strengthening tax control.

The limited verification procedure is characterized by the limitation of the actions that can be performed, excluding the verification of accounting documents, the requirements to third parties for new recruitment information and the conduct of investigations outside the offices of the acting body, except as provided for in the customs legislation or in cases of census checks or in relation to the application of objective methods of taxation. In this procedure, it is particularly important to note the proven extremes and the actions carried out for the purposes of a subsequent inspector procedure.

Chapter IV of Title III, dedicated to the actions and procedure of inspection, presents a more complete and structured regulation than Law 230/1963, of December 28, General Tax, with incorporation of the Higher draft regulatory precepts and important developments in the termination of the procedure.

The chapter is divided into two sections, one relating to the general provisions and one relating to the inspector procedure.

Within section 2, it highlights the detailed regulation of the length of time of the inspector procedure and the effects of its non-compliance and, in particular, the new mode of proceedings with an agreement that constitutes one of the main changes introduced by the new law, as an instrument for the service of the already stated objective of reducing conflict in the tax area.

The minutes with agreement are intended for particular difficulties in the application of the rule to the specific case or for the estimation or assessment of elements of the tax obligation of uncertain quantification. The agreement is improved by the signing of the minutes, which will require the authorization of the competent body to liquidate and the constitution of a deposit, a guarantee or a security guarantee. In the event of the imposition of sanctions, a reduction of 50% shall be applied to the amount of the penalty provided that the administrative and administrative proceedings are not brought. The settlement and the sanction shall not be subject to an administrative appeal.

Chapter V on actions and the procedure for recovery involves a better systematization of the rules governing the collection, with the incorporation of some particularly relevant precepts of the current General Regulation of Collection, approved by Royal Decree 1684/1990 of 20 December. In this chapter the delimitation of the faculties of the organs of collection, the review of the grounds of challenge against the providence of the aaward and the actions of embargo, the easing of the order of embargo and the regulation of the procedure against responsible persons and successors.

V

Title IV regulates, in contrast to Law 230/1963, of December 28, General Tax, the power of sanctioning in tax matters autonomously and separately from the tax liability, both the material aspects of criminalisation of offences and penalties such as procedural law, the latter being absent in that law.

The principles of sanctioning authority in administrative matters are listed in Chapter I with the specialties they present in tax matters. In Chapter II, the offenders are related and the figures of those responsible and the successors in the sanctions are regulated. Also, as a consequence of the conceptual separation of the tax liability, the causes of extinction of responsibility, especially the prescription, are regulated in a specific way for the sanctions.

As regards the classification of infringements and the calculation of sanctions, it is one of the aspects of the new law that makes important changes, as the regime's sanctioning regime is revised in depth. 230/1963, of 28 December, General Tax in order to increase the legal certainty in its application and to strengthen the subjective aspect of the conduct of the obliged in the own classification of the infractions, so that the sanctions Higher levels of responsibility are reserved for those who are most guilty.

First, the three-way classification of minor, serious and very serious infringements of Law 30/1992, of 26 November, of the Legal Regime of Public Administrations and of the Common Administrative Procedure, is adopted. (a) which involves overcoming the classical distinction between the concept of a serious infringement, as a generator of economic injury to the public finances which is sanctioned by a percentage fine, and the simple infringement, such as that which does not cause harm and is sanctioned with a fixed penalty. In the new system, infringements that cause economic injury are classified as minor, serious or very serious according to the degree of guilt that exists in the conduct of the alleged infringer, so that the offence will be serious if it has existed concealment, false invoices have been used or there are accounting anomalies that do not exceed a certain proportion, and very serious if fraudulent means have been used. In the absence of both circumstances, the infringement will always be slight, as in the cases where, for the amount of the debt discovered, the law itself grants that qualification.

For their part, non-economic injury violations are included in one of the three categories according to the severity of the behavior and are set in some cases their percentage penalty based on the basis of the other measures other than the debt left to be entered. Penalties for non-compliance with the duty to provide information to the tax administration and for resistance, obstruction, excuse or refusal to act are reinforced.

On the other hand, it highlights the typing of new infractions, such as the undue request for returns by omitting relevant data or falsifying data without having been obtained, or the failure to comply with the duty of secrecy. part of retainers and obliged to make income on account, as well as the inclusion of penalties regulated so far in special laws such as incorrect communication or non-communication of data to the payer of income subject to retention or income to account. It disappears, however, the generic classification as an infringement of any non-compliance with obligations or duties required by the tax regulations, due to the requirements of the principle of criminality in sanctioning matters.

Secondly, as far as the quantification of sanctions is concerned, and in order to increase legal certainty, the applicable graduation criteria and the fixed percentage they represent are laid down in each case. mode that the sum of all concurrent matches the maximum penalty that can be imposed.

Third, the system of reducing the penalties for compliance or agreement of the taxpayer is reviewed. In addition to the 30 percent reduction for the case under the proposal for regularization, which is maintained, a 50 percent reduction is included for the new modality of minutes with agreement, provided that the liquidation is not contested. the sanction on the administrative-administrative basis and be entered before the end of the voluntary period if the security has been provided or the certificate of insurance is provided.

It is also included, in order to reduce the number of sanctions against sanctions, a reduction of 25 percent for all cases, except for the minutes with agreement, in which the amount of the sanction is entered in a voluntary period and not an appeal against the sanction, or against the liquidation.

Finally, contrary to Law 230/1963 of 28 December, General Tax, the new law contains the fundamental rules of the tax-sanctioning procedure; highlighting in this sense, as in others parts of the law, the tax specialties with respect to the general rules of the sanctioning procedure in administrative matters, which shall apply in the absence of the tax rule.

The general rule of the separate procedure is established although, in the interests of the procedural economy, it is excepted in the cases of minutes with agreement and in the cases of resignation of the tax obligation, in order to improve the legal certainty. The maximum period of three months from the liquidation to initiate the sanctioning procedure resulting from a verification of data, verification or inspection procedure and extending to the sanctioning procedures is also maintained in the law. which result from a procedure initiated by a declaration. In the case of remedies against sanctions, it is maintained that the execution of the same will be automatically suspended without the need to provide a guarantee for the filing of an appeal or complaint and, according to the most recent doctrine It is established that no interest on late payment will be required until the penalty is signed on an administrative level. Similarly, the challenge of sanctions does not determine the loss of the reduction in conformity except in the case of the minutes with agreement.

VI

Title V, relating to the revision of the administrative procedure, also contains important changes with regard to the regulation on this subject, which included Law 230/1963 of 28 December, General Tax under the heading "Tax management" in its broadest sense, already surpassed in the new law. Title V regulates all modes of review of acts in tax matters, establishes a more detailed regulation of the special procedures for review and the use of replenishment, includes precepts until this time, and incorporates the main rules of the economic and administrative complaints so far contained in the Royal Decree of Law 2795/1980, of December 12, for which the Law 39/1980, of 5 July, of Bases on Procedure is articulated Economic-administrative, which for this reason ends its validity.

With regard to the special review procedures, the approximation of Law 30/1992, of 26 November, of the Legal Regime of Public Administrations and of the Common Administrative Procedure, is highlighted, both in the list of the causes of nullity of full rights as in the disappearance of the procedure of review of nulliable acts, demanding to obtain its review the previous declaration of lesivity and the subsequent impeachment in the administrative-administrative way. It also highlights regulation in the tax area of the revocation procedure to review acts for the benefit of stakeholders.

With regard to the replenishment facility, the deadlines for filing and for notifying the resolution of this resource are extended to one month, and the main rules for processing and suspension up to now contained in the Real Estate are collected. Decree 2244/1979 of 7 September.

In the regulation of economic and administrative complaints, the period of interposition is extended to one month and important new developments are introduced in order to speed up the resolution of complaints and reduce the number of cases pending in the administrative and economic courts. In this respect, it highlights the creation of single-person bodies which will be able to resolve complaints, in a single instance and within shorter time limits, in relation to certain subjects and amounts, as well as to intervene, within the general procedure, in the resolution of incompatibilities or incidental issues or in the file of actions in case of revocation, resignation, withdrawal or non-procedural satisfaction.

In the field of extraordinary resources, a new appeal for the unification of doctrine against the resolutions of the Central Economic and Administrative Tribunal, of which a special chamber of new creation is known, is established. participating, in addition to members of the Court itself, the Director General of Taxation, the Director General of the State Tax Administration Agency, the Director-General or Department of which the body that issued the decision is functionally dependent the act and the President of the Council for the Defense of the Contributor. This measure complements the binding nature of the tax consultations in order to make the unification of criteria effective in the performance of the entire tax administration.

Furthermore, the extraordinary review of the acts in the field of taxation and the firm economic and administrative decisions is maintained, both in terms of evidence that are difficult or impossible to contribute to (a) the decision is to be taken as the new procurement resolution, thus adapting to the provisions of Law No 30/1992 of 26 November 1992 on the Legal Regime of Public Administrations and the Common Administrative Procedure.

Finally, this law contains 16 additional provisions, five transients, one repeal and 11 endings.

Among them, the additional eleventh provision, which regulates the economic and administrative claims in non-tax matters and the additional provision of the thirteenth provision governing the participation of the autonomous communities, stands out. in the Economic and Administrative Courts. The transitional provisions on their part determine the applicable rules, in the case of substantive procedures and rules, which facilitate the transit of one rule to another. In addition, it is worth mentioning that the final provisions first to tenth amend Law 8/1989, of 13 April, of Public Fees and Prices, and the Royal Decree of Law No 1091/1988 of 23 September, approving the recast of the Law General Budget, to adjust the definition of the rate to the concept contained in the General Tax Law and to modify the references to this law contained in the General Budget Law, and, in order to adapt the references relating to the infringements and penalties contained in other tax laws, different articles are modified of Law 19/1991, of 6 June, of the Tax on Heritage, Law 29/1987 of 18 December, of the Tax on Successions and Donations, Law 37/1992 of 28 December 1992 on the Tax on Value Added, Law 38/1992 of 28 In December, the Law 20/1990, of 19 December, on the Tax Regime of Cooperatives and Law 20/1991 of 7 June, amending the fiscal aspects of the Fiscal Economic Regime of the Canary Islands.

In order to ensure the proper implementation of the procedures, means of management and the necessary regulatory development, the entry into force of the Law is established on July 1, 2004.

VII

Any rule that is integral to the legal system must be designed to make it as simple as possible for the recipients to understand, so that the rights, duties and obligations are met. contents in the same. Given the extent and complexity that necessarily accompanies a General Tax Law with a coding vocation, it is appropriate to include an index of articles that allows for the rapid localization and systematic location of the precepts of the law.

Title I.

General provisions of the tax system.

Chapter I. General principles.

Article 1. Object and scope of application.

Article 2. Concept, purposes, and classes of tributes.

Article 3. Principles of the management and implementation of the tax system.

Article 4. Tax authority.

Article 5. The Tax Administration.

Article 6. Impugability of the acts of application of the taxes and the imposition of sanctions.

Chapter II. Tax rules.

Section 1.

Article 7. Sources of the tax system.

Article 8. Reserve of Tax Law.

Article 9. Express identification and repeal of tax rules.

Section 2. Application of tax rules.

Article 10. Temporary scope of tax rules.

Article 11. Criteria for attaching to tax rules.

Section 3. Interpretation, qualification, and integration.

Article 12. Interpretation of the tax rules.

Article 13. Rating.

Article 14. Prohibition of analogy.

Article 15. Conflict in the application of the tax rule.

Article 16. Simulation.

Title II.

The tributes.

Chapter I. General provisions.

Section 1. The legal/tax relationship.

Article 17. The legal-tax relationship.

Article 18. Unavailability of tax credit.

Section 2. The Tax Obligations.

Subsection 1. The main tax obligation.

Article 19. Principal tax obligation.

Article 20. Taxable fact.

Article 21. Accrual and enforceability.

Article 22. Exemptions.

Subsection 2. The tax obligation to make payments on account.

Article 23. Tax obligation to make payments on account.

Subsection 3. The obligations between individuals resulting from the tribute.

Article 24. Obligations between individuals resulting from the tax.

Subsection 4. Ancillary Tax Obligations.

Article 25. Ancillary tax obligations.

Article 26. Interest on delay.

Article 27. Surcharges per extemporaneous declaration without prior requirement.

Article 28. Executive period surcharges.

Subsection 5. The formal tax obligations.

Article 29. Formal tax obligations.

Section 3. The obligations and duties of the tax administration.

Article 30. Obligations and duties of the tax administration.

Article 31. Returns derived from the regulations of each tribute.

Article 32. Return of undue revenue.

Article 33. Reimbursement of the costs of the guarantees.

Section 4. The Rights and Guarantees of Tax Obligers.

Article 34. Rights and guarantees of tax obligations.

Chapter II. Tax obligated.

Section 1. Class of Tax Obligors.

Article 35. Tax obligated.

Article 36. Taxable persons: taxpayer and taxpayer substitute.

Article 37. Required to make payments on account.

Article 38. Obligated in the obligations between individuals resulting from the tribute.

Section 2. Successors.

Article 39. Successors of natural persons.

Article 40. Successors of legal persons and entities without personality.

Section 3. Tax Responsables.

Article 41. Tax liability.

Article 42. Supporting officers.

Article 43. Subsidiary responsables.

Section 4. The ability to act in the tax order.

Article 44. Ability to work.

Article 45. Legal representation.

Article 46. Voluntary representation.

Article 47. Representation of non-resident persons or entities.

Section 5. The tax domicile.

Article 48. Tax domicile.

Chapter III. Elements of quantification of the main tax obligation and the obligation to make payments on account.

Article 49. Quantification of the principal tax liability and the obligation to make payments on account.

Article 50. Tax base: concept and methods of determination.

Article 51. Method of direct estimation.

Article 52. Objective estimation method.

Article 53. Method of indirect estimation.

Article 54. Liquidable Base.

Article 55. Type of lien.

Article 56. Tax quota.

Article 57. Checking values.

Chapter IV. The tax liability.

Section 1. General Provisions.

Article 58. Tax liability.

Article 59. Extinction of the tax liability.

Section 2. The Payment.

Article 60. Forms of payment.

Article 61. Time of payment.

Article 62. Deadlines for payment.

Article 63. Imputation of payments.

Article 64. Consignment of payment.

Article 65. Deferral and fractionation of payment.

Section 3. The Prescription.

Article 66. Limitation periods.

Article 67. Computation of the limitation periods.

Article 68. Interruption of limitation periods.

Article 69. Extension and effects of the prescription.

Article 70. Effects of the prescription in relation to formal obligations.

Section 4. Other Forms of Extinction of Tax Debt.

Article 71. Compensation.

Article 72. Compensation at the request of the tax authority.

Article 73. Trade compensation.

Article 74. Extinction of debts of public law entities by means of deductions on transfers.

Article 75. Write-off.

Article 76. Interim low for insolvency.

Section 5. Tax Debt Guarantees.

Article 77. Right of precedence.

Article 78. Tacit legal mortgage.

Article 79. Condition of goods.

Article 80. Right of retention.

Article 81. Precautionary measures.

Article 82. Guarantees for the deferral and fractionation of the payment of the tax liability.

Title III.

The application of the tributes.

Chapter I. General principles.

Section 1. Tax Procedures.

Article 83. Scope of application of the taxes.

Article 84. Territorial jurisdiction in the application of taxes.

Section 2. Information and assistance to tax authorities.

Article 85. Duty of information and assistance to tax authorities.

Article 86. Publications.

Article 87. Communications and information actions.

Article 88. Written tax queries.

Article 89. Effects of the replies to written tax consultations.

Article 90. Information on the basis of the acquisition or transfer of immovable property.

Article 91. Prior valuation agreements.

Section 3. Social collaboration in the application of taxes.

Article 92. Social collaboration.

Article 93. Reporting obligations.

Article 94. Authorities subject to the duty to report and collaborate.

Article 95. The reserved character of the data with tax importance.

Section 4. Computer and telematics technologies.

Article 96. Use of computer and telematics technologies.

Chapter II. Common rules on tax actions and procedures.

Article 97. Regulation of tax actions and procedures.

Section 1. Special Administrative Procedures on Taxation.

Subsection 1. Phases of tax procedures.

Article 98. Initiation of tax procedures.

Article 99. Development of tax performances and procedures.

Article 100. Termination of tax procedures.

Subsection 2. Th Tax Settlements.

Article 101. Tax settlements: concept and classes.

Article 102. Notification of tax settlements.

Subsection 3. Th obligation to resolve and time limits for resolution.

Article 103. Obligation to resolve.

Article 104. Time-limits for resolution and effects of the lack of express resolution.

Section 2. Test.

Article 105. Load the test.

Article 106. Rules on means and assessment of the test.

Article 107. Evidentiary value of the proceedings.

Article 108. Assumptions in tax matters.

Section 3. Notifications.

Article 109. Notifications in tax matters.

Article 110. Place of practice of notifications.

Article 111. People legitimized to receive notifications.

Article 112. Notification by appearance.

Section 4. Entry at the domicile of the tax obligors.

Article 113. Judicial authorization for the entry into the domicile of the tax authorities.

Section 5. Public Denunciation.

Article 114. Public complaint.

Section 6. Potsades and check and research functions.

Article 115. Powers and checking and investigation functions.

Article 116. Tax Control Plan.

Chapter III. Actions and procedures for tax management.

Section 1. General Provisions.

Article 117. Tax management.

Article 118. Forms of initiation of tax management.

Article 119. Tax return.

Article 120. Autoliquidations.

Article 121. Data communication.

Article 122. Declarations, autoliquidations and complementary or substitute communications.

Section 2. Tax Management Procedures.

Article 123. Tax management procedures.

Subsection 1. The return procedure initiated by self-validation, request, or data communication.

Article 124. Initiation of the return procedure.

Article 125. Returns derived from the presentation of autoliquidations.

Article 126. Returns derived from the submission of requests or data communications.

Article 127. Termination of the return procedure.

Subsection 2. The procedure initiated by declaration.

Article 128. Initiation of the tax management procedure by declaration.

Article 129. Processing of the procedure initiated by declaration.

Article 130. Termination of the procedure initiated by declaration.

Subsection 3. Data Verification Procedure.

Article 131. Data verification procedure.

Article 132. Getting started and processing the data verification procedure.

Article 133. Termination of the data verification procedure.

Subsection 4. Settings Checking Procedure.

Article 134. Practice of checking values.

Article 135. Conflicting expert assessment.

Subsection 5. th Limited Check Procedure.

Article 136. The limited check.

Article 137. Initiation of the limited checking procedure.

Article 138. Processing of the limited checking procedure.

Article 139. Termination of the limited checking procedure.

Article 140. Effects of the regularisation practised on the limited verification procedure.

Chapter IV. Actions and inspection procedures.

Section 1. General Provisions.

Subsection 1. ª Functions and faculties.

Article 141. The tax inspection.

Article 142. Powers of inspection of taxes.

Subsection 2. th Documentation of the inspection actions.

Article 143. Documentation of the actions of the inspection.

Article 144. Evidentiary value of the minutes.

Section 2. Inspection Procedure.

Subsection 1. General Rules.

Article 145. Purpose of the inspection procedure.

Article 146. Precautionary measures in the inspection procedure.

Subsection 2. First Initiation and Development.

Article 147. Initiation of the inspection procedure.

Article 148. Scope of the actions of the inspection procedure.

Article 149. Application of the tax obligation of a general inspection.

Article 150. Deadline for the inspection actions.

Article 151. Place of the inspection actions.

Article 152. Schedule of the inspection actions.

Subsection 3. Th Termination of the inspecting performances.

Article 153. Content of the minutes.

Article 154. Classes of minutes according to their processing.

Article 155. Minutes with agreement.

Article 156. Minutes of compliance.

Article 157. Notices of disconformity.

Subsection 4. Special Provisions.

Article 158. Application of the indirect estimation method.

Article 159. Mandatory reporting for the declaration of the conflict in the application of the tax rule.

Chapter V. Actuations and collection procedure.

Section 1. General Provisions.

Article 160. Tax collection.

Article 161. Executive period collection.

Article 162. Powers of tax collection.

Section 2. Award Procedure.

Subsection 1. General Rules.

Article 163. Character of the award procedure.

Article 164. Concurrency of procedures.

Article 165. Suspension of the award procedure.

Article 166. Conservation of actions.

Subsection 2. Th Initiation and development of the award procedure.

Article 167. Initiation of the award procedure.

Article 168. Execution of warranties.

Article 169. Practice of the embargo on goods and rights.

Article 170. Seizure diligence and preventive annotation.

Article 171. Attachment of goods or rights to credit or deposit institutions.

Article 172. Disposal of the goods shipped.

Subsection 3. Th Termination of the aaward procedure.

Article 173. Termination of the award procedure.

Section 3. First Procedure in front of responsible and successors.

Subsection 1. First Procedure in front of those responsible.

Article 174. Statement of responsibility.

Article 175. Procedure to require joint and several liability.

Article 176. Procedure to require subsidiary liability.

Subsection 2. First Procedure in front of successors.

Article 177. Procedure of collection in front of successors.

Title IV.

The sanctioning power.

Chapter I. Principles of sanctioning power in tax matters.

Article 178. Principles of sanctioning power.

Article 179. Principle of liability in respect of tax infringements.

Article 180. Principle of non-concurrence of tax penalties.

Chapter II. General provisions on tax infringements and penalties.

Section 1. The subjects responsible for tax violations and penalties.

Article 181. Infringing subjects.

Article 182. Responsible and successors for tax penalties.

Section 2. Concept and classes of tax violations and penalties.

Article 183. Concept and classes of tax violations.

Article 184. Rating of tax infringements.

Article 185. Classes of tax penalties.

Article 186. Non-pecuniary sanctions for serious or very serious infringements.

Section 3. Quantification of pecuniary tax penalties.

Article 187. Graduation criteria for tax penalties.

Article 188. Reduction of penalties.

Section 4. Th Extinction of liability arising from violations and tax penalties.

Article 189. Extinction of liability arising from tax infringements.

Article 190. Extinction of tax penalties.

Chapter III. Classification of tax infringements and penalties.

Article 191. Tax violation for failing to enter the tax liability that should result from a self-settlement.

Article 192. Tax infringement for failure to comply with the obligation to submit in full and correct statements or documents necessary for the practice of liquidations.

Article 193. Tax violation for improperly obtaining returns.

Article 194. Tax violation for unduly requesting tax returns, benefits, or incentives.

Article 195. Tax infringement to determine or otherwise prove positive or negative items or apparent tax credits.

Article 196. Tax infringement for incorrectly imputing or not imputing taxable bases, income or results by entities subject to an income allocation scheme.

Article 197. Tax infringement for incorrectly imputing deductions, bonuses and payments on behalf of entities subject to an income allocation scheme.

Article 198. Tax infringement for failure to provide self-disclosure or declarations without economic injury or for failure to comply with the obligation to communicate the tax domicile or to breach the conditions of certain authorisations.

Article 199. Tax violation for incorrectly filing autoliquidations or statements without economic injury or answers to individualized information requirements.

Article 200. Tax violation for missing accounting and registration obligations.

Article 201. Tax violation for missing billing or documentation obligations.

Article 202. Tax infringement for failure to comply with obligations relating to the use of the tax identification number or other numbers or codes.

Article 203. Tax violation due to resistance, obstruction, excuse or refusal to the actions of the tax administration.

Article 204. Tax infringement for failing to comply with the duty of secrecy required of the retainers and those obliged to make income on account.

Article 205. Tax infringement for failure to comply with the obligation to correctly communicate data to the payer of income subject to withholding or income.

Article 206. Breach of the obligation to deliver the certificate of withholding or income to account.

Chapter IV. Tax penalty procedure.

Article 207. Regulation of the tax penalty procedure.

Article 208. Procedure for the imposition of tax penalties.

Article 209. Initiation of the tax penalty procedure.

Article 210. Instruction in the tax penalty procedure.

Article 211. Termination of the tax penalty procedure.

Article 212. Remedies against sanctions.

Title V.

Review on administrative path.

Chapter I. Common rules.

Article 213. Means of review.

Article 214. Capacity and representation, test, notifications, and time limits for resolution.

Article 215. Reasons for the decisions.

Chapter II. Special review procedures.

Article 216. Special review procedure classes.

Section 1. Second Full-Right Null Act Review Procedure.

Article 217. Declaration of full nullity.

Section 2. Declaration of lesivity of nullable acts.

Article 218. Statement of lesivity.

Section 3. Revocation.

Article 219. Revocation of acts of application of the taxes and imposition of sanctions.

Section 4. Error Rectification.

Article 220. Error rectification.

Section 5. Undue Income Return.

Article 221. Procedure for the return of undue income.

Chapter III. Reorder facility.

Article 222. Object and nature of the reorder facility.

Article 223. Initiating and processing the replacement facility.

Article 224. Suspension of the execution of the act under replacement.

Article 225. Resolution of the reorder facility.

Chapter IV. Economic-administrative complaints.

Section 1. General Provisions.

Subsection 1. The Scope of Economic and Administrative Claims.

Article 226. Scope of application of economic and administrative complaints.

Article 227. Acts susceptible to economic and administrative complaint.

Subsection 2. th Organization and competencies.

Article 228. Economic and administrative bodies.

Article 229. Powers of the Economic and Administrative Courts.

Article 230. Accumulation of economic-administrative claims.

Article 231. Operation of the Economic and Administrative Courts.

Subsection 3. Interested.

Article 232. Legitimate and interested in economic and administrative complaints.

Subsection

.

Article 233. Suspension of the execution of the contested act in an economic and administrative way.

Section 2. General Economic and Administrative Procedure.

Article 234. General rules.

Subsection 1. Single Procedure or first instance.

Article 235. Initiation.

Article 236. Processing.

Article 237. Extension of the review in an economic-administrative way.

Article 238. Termination.

Article 239. Resolution.

Article 240. Deadline for resolution.

Subsection 2. ª Resources on an economic-administrative path.

Article 241. Ordinary raised resource.

Article 242. Extraordinary resource of raised for the unification of criteria.

Article 243. Extraordinary resource for the unification of doctrine.

Article 244. Extraordinary review facility.

Section 3. Abbreviated Procedure to Single-Personal Bodies.

Article 245. Scope of application.

Article 246. Initiation.

Article 247. Processing and resolution.

Article 248. Resources.

Section 4. Administrative-Administrative Resource.

Article 249. Litigation-administrative resource.

Additional disposition first. Parafiscal charges.

Additional provision second. Regulations applicable to the public resources of Social Security.

Additional provision third. Cities with Autonomous Status of Ceuta and Melilla.

Additional provision fourth. Rules on Local Haciendas.

Additional provision fifth. Census statements.

Additional provision sixth. Tax identification number.

Additional provision seventh. Joint responsibility of the Autonomous Communities and Local Corporations.

Additional disposition octave. Consign procedures.

Additional provision ninth. Competence in the field of information duty.

Additional provision 10th. Levy of civil liability for crime against public finances.

Additional provision eleventh. Economic and administrative complaints in other matters.

Additional disposition twelfth. Composition of the Economic and Administrative Courts.

Additional disposition thirteenth. Participation of the Autonomous Communities in the Economic and Administrative Courts.

Additional disposition fourteenth. Amount of economic and administrative claims.

Additional provision 15th. Rules regarding the Real Estate Catastro.

Additional provision sixteenth. Use of electronic, computer or telematic means in economic and administrative complaints.

First transient disposition. Executive period surcharges, interest on delay and legal interest and liability on contracts and subcontracts.

Second transient disposition. Written tax queries and information about the real estate value.

Transitional provision third. Tax procedures.

Transitional disposition fourth. Tax infringements and penalties.

Transient disposition fifth. Economic-administrative complaints.

Single repeal provision. Regulatory repeal.

Final disposition first. Amendment of Law 8/1989, of 13 April, of Public Fees and Prices.

Final disposition second. Amendment of Royal Decree No 1091/1988 of 23 September approving the recast text of the General Budget Law.

Final disposition third. Amendment of Law 19/1991 of 6 June of the Tax on Heritage.

Final disposition fourth. Amendment of Law 29/1987 of 18 December of the Tax on Successions and Donations.

Final disposition fifth. Amendment of Law 37/1992 of 28 December of the Tax on Value Added.

Final disposition sixth. Amendment of Law 38/1992 of 28 December of Special Taxes.

Final disposition seventh. Amendment of Law 20/1990 of 19 December on the Tax Regime of Cooperatives.

Final disposition octave. Amendment of Law 20/1991 of 7 June, amending the fiscal aspects of the fiscal economic system of the Canary Islands.

Final disposition ninth. Regulatory enablement.

Final disposition tenth. Regulatory development of actions and procedures by electronic, computer and telematic means and relating to means of authentication.

Final disposition eleventh. Entry into force.

TITLE I

General provisions of the tax system

CHAPTER I

General principles

Article 1. Object and scope of application.

1. This law lays down the general principles and legal rules of the Spanish tax system and will apply to all tax administrations by virtue of and within the scope of Article 149.1.1., 8. Constitution.

2. The provisions of this law shall be without prejudice to the provisions of the laws approving the Convention and the Economic Concert in force, respectively, in the Community of Navarre and the Historical Territories of the Basque Country.

Article 2. Concept, purposes, and classes of tributes.

1. The taxes are the public revenue which consists of pecuniary benefits required by a public administration as a result of the actual fact that the law binds the duty to contribute, with the primary purpose of to obtain the necessary revenue for the maintenance of public expenditure.

The taxes, in addition to being means to obtain the necessary resources for the maintenance of public expenditures, will be able to serve as instruments of general economic policy and to serve the realization of the principles and objectives contained in the Constitution.

2. Taxes, whatever their denomination, are classified in fees, special contributions and taxes:

(a) Fees are taxes whose taxable fact consists in the private use or special use of the public domain, the provision of services or the carrying out of activities under public law which are they relate, affect or benefit in a particular way to the tax liability, where the services or activities are not of a voluntary application or reception for the tax authorities or are not provided or carried out by the private sector.

Services shall be understood to be provided or activities are carried out under public law when they are carried out by means of any of the forms provided for in the administrative legislation for the management of the service. public and their ownership corresponds to a public entity.

(b) Special contributions are taxes which are taxable in the form of a profit or an increase in the value of their assets as a result of the carrying out of public or private works. setting up or extending public services.

(c) Taxes are the taxes required without consideration, the taxable fact of which is constituted by businesses, acts or facts that demonstrate the economic capacity of the taxpayer.

Article 3. Principles of the management and implementation of the tax system.

1. The management of the tax system is based on the economic capacity of the people forced to satisfy the taxes and the principles of justice, generality, equality, progressiveness, equitable distribution of the tax burden and not Seizure.

2. The application of the tax system shall be based on the principles of proportionality, effectiveness and limitation of indirect costs resulting from the fulfilment of formal obligations and shall ensure respect for the rights and guarantees of the obliged tributaries.

Article 4. Tax authority.

1. The original authority to establish taxes corresponds exclusively to the State, by law.

2. Autonomous communities and local entities may establish and demand taxes, in accordance with the Constitution and laws.

3. Other entities governed by public law may require taxation where such a law is determined by law.

Article 5. The Tax Administration.

1. For the purposes of this law, the tax administration shall be composed of the bodies and entities governed by public law which carry out the functions governed by their titles III, IV and V.

2. In the field of State competence, the application of taxes and the exercise of sanctioning powers is the responsibility of the Ministry of Finance, as long as it has not been expressly entrusted by law to another body or entity governed by public law.

In the terms provided for in its law of creation, these powers correspond to the State Tax Administration Agency.

3. The autonomous communities and the local authorities shall exercise the powers relating to the application of the taxes and the sanctioning power with the scope and in the terms laid down in the rules applicable according to their system of sources.

4. The State and the Autonomous Communities may conclude collaboration agreements for the application of the taxes.

5. Collaboration arrangements may also be established for the application of taxes between local authorities, as well as between them and the State or Autonomous Communities.

Article 6. Impugability of the acts of application of the taxes and the imposition of sanctions.

The exercise of regulatory authority and the acts of enforcement of taxes and the imposition of sanctions are regulated and are impugable on the administrative and judicial basis in the terms laid down in the laws.

CHAPTER II

Tax Rules

SECTION 1. REGULATORY SOURCES

Article 7. Sources of the tax system.

1. The tributes will be governed:

a) By the Constitution.

(b) By international treaties or conventions containing clauses of a tax nature and, in particular, by conventions to avoid double taxation, in the terms provided for in Article 96 of the Constitution.

(c) The rules governing the European Union and other international or supranational bodies to which the exercise of powers in tax matters is attributed in accordance with Article 93 of the Constitution.

d) By this law, by the regulatory laws of each tax and by other laws that contain provisions in tax matters.

e) By the regulatory provisions dictated in the development of the above rules and, specifically in the local tax area, by the corresponding tax ordinances.

In the field of State competence, it is up to the Minister of Finance to lay down provisions for the development of tax matters, which will take the form of a ministerial order, when the law or the law expressly provides for it. Regulation under development. Such a ministerial order may directly develop a rule with a range of law where it is expressly established by the law itself.

2. The general provisions of administrative law and the provisions of the common law shall be supplementary.

Article 8. Tax law reservation.

They will be regulated in any case by law:

(a) The delimitation of the taxable amount, the accrual, the taxable and the liquidable basis, the fixing of the tax rate and the other elements directly determining the amount of the tax liability, as well as the establishment of presumptions that do not admit proof to the contrary.

(b) The assumptions that give rise to the tax obligations to make payments on account and their maximum amount.

(c) The determination of the tax obligations provided for in Article 35 (2) of this Law and those responsible.

d) The establishment, modification, deletion and extension of exemptions, reductions, bonuses, deductions and other tax benefits or incentives.

e) The establishment and modification of surcharges and the obligation to pay interest for late payment.

f) The establishment and modification of the periods of limitation and limitation, as well as the causes of interruption of the computation of the periods of limitation.

g) The establishment and modification of tax violations and penalties.

(h) The obligation to file statements and self-measures relating to compliance with the principal and the payments to account obligations.

i) The consequences of non-compliance with tax obligations with respect to the effectiveness of legal acts or businesses.

j) Obligations between individuals resulting from taxes.

k) Debt forgiveness and tax penalties and the granting of moratoriums and quitas.

(l) The determination of the acts that are liable to claim on an economic-administrative path.

m) The assumptions in which the establishment of the permanent tax interventions is appropriate.

Article 9. Express identification and repeal of tax rules.

1. Laws and regulations containing tax rules shall expressly mention them in their title and in the heading of the relevant articles.

2. Laws and regulations amending tax rules will contain a comprehensive list of the repealed rules and the new wording for which they are amended.

SECTION 2. IMPLEMENTATION OF THE TAX RULES

Article 10. Temporary scope of tax rules.

1. The tax rules shall enter into force on the twentieth calendar days of their full publication in the appropriate official gazette, where otherwise there is no other provision, and shall apply for an indefinite period, unless a specified period is fixed.

2. Unless otherwise provided, the tax rules shall not have retroactive effect and shall apply to taxes without tax due on their entry into force and to other taxes whose tax period starts from that date. time.

However, the rules governing the regime of tax infringements and penalties and those of surcharges shall have retroactive effect in respect of acts which are not firm when their application is more favourable to the interested.

Article 11. Criteria for attaching to tax rules.

The taxes will be applied according to the criteria of residence or territoriality that the law establishes in each case. In their absence, personal taxes shall be required in accordance with the criterion of residence and other taxes in accordance with the territoriality criterion which is more appropriate to the nature of the subject matter.

SECTION 3 INTERPRETATION, QUALIFICATION AND INTEGRATION

Article 12. Interpretation of the tax rules.

1. The tax rules shall be interpreted in accordance with the provisions of Article 3 (1) of the Civil Code.

2. As long as they are not defined by the tax rules, the terms used in their rules shall be understood in accordance with their legal, technical or usual sense, as appropriate.

3. In the field of State competence, the power to issue interpretative or clarifying provisions of the laws and other rules in the field of taxation corresponds exclusively to the Minister of Finance.

The interpretative or clarifying provisions will be enforced for all the organs of the tax administration and will be published in the appropriate official bulletin.

Article 13. Rating.

The tax obligations will be required according to the legal nature of the event, act or business performed, whatever form or denomination the stakeholders would have given it, and dispensing with the defects that may affect their validity.

Article 14. Prohibition of analogy.

The analogy for extending beyond its strict terms the scope of the taxable fact, exemptions and other tax benefits or incentives will not be accepted.

Article 15. Conflict in the application of the tax rule.

1. It is understood that there is a conflict in the application of the tax rule when the realization of the taxable event is totally or partially avoided or the basis or the tax liability is mined by means of acts or businesses in which the following are present circumstances:

(a) Which, individually considered or as a whole, are notoriously artificial or improper for the achievement of the result obtained.

(b) that their use does not result in relevant legal or economic effects, other than tax savings and the effects that would have been achieved with the usual or own acts or businesses.

2. In order for the tax administration to declare the conflict in the application of the tax rule, the prior favorable report of the Advisory Commission referred to in Article 159 of this Law will be necessary.

3. In the case of liquidations which are carried out as a result of the provisions of this Article, the tax shall be required to apply the rule which would have been for the usual or own acts or business or to eliminate the tax advantages obtained, and shall be settled interest for late payment, without the imposition of penalties.

Article 16. Simulation.

1. In acts or businesses where there is simulation, the taxable event shall be effectively carried out by the parties.

2. The existence of a simulation shall be declared by the tax authority in the relevant settlement act, without any such rating producing other effects than exclusively tax purposes.

3. In the case of the regularisation which arises as a result of the existence of simulation, interest on late and, where appropriate, the relevant penalty shall be required.

TITLE II

The Tributes

CHAPTER I

General provisions

SECTION 1. THE LEGAL-TAX RELATIONSHIP

Article 17. The legal-tax relationship.

1. It is understood by law-tax relationship the set of obligations and duties, rights and powers originated by the application of the taxes.

2. The tax-tax relationship may result in material and formal obligations for the tax liability and for the administration, as well as the imposition of tax penalties in the event of their non-compliance.

3. It is material tax obligations of a principal character, those of making payments on account, those established between individuals resulting from the tax and the ancillary ones. It is formal tax obligations as defined in Article 29 (1) of this Law.

4. The elements of the tax obligation may not be altered by individual acts or conventions, which shall not have an effect on the Administration, without prejudice to their legal and private consequences.

Article 18. Unavailability of tax credit.

Tax credit is unavailable unless the law sets out something else.

SECTION 2. TAX OBLIGATIONS

Subsection 1. The main tax obligation

Article 19. Principal tax obligation.

The main tax obligation is for the payment of the tax share.

Article 20. Taxable fact.

1. The taxable fact is the budget set by the law to configure each tribute and whose realization originates the birth of the principal tax obligation.

2. The law may complete the delimitation of the taxable event by the indication of non-subjection assumptions.

Article 21. Accrual and enforceability.

1. The accrual is the time at which the taxable event is understood and where the birth of the principal tax liability occurs.

The date of the accrual determines the circumstances relevant to the configuration of the tax obligation, except that the law of each tax provides otherwise.

2. The law of each tribute may provide for the enforceability of the fee or amount to be entered, or part thereof, at a time other than that of the accrual of the tax.

Article 22. Exemptions.

It is the case that the law exempts from compliance with the main tax obligation, despite the fact that the taxable fact is carried out.

Subsection 2. The tax obligation to make payments on account

Article 23. Tax obligation to make payments on account.

1. The tax obligation to make payments on account of the principal tax obligation is to satisfy an amount to the tax administration by the obligation to make payments broken down, by the retainer or by the obligation to carry out Revenue to account.

This tax obligation is autonomous in respect of the principal tax obligation.

2. The taxpayer may deduct from the principal tax liability the amount of the payments to be borne, unless the law of each tax establishes the possibility of deducting an amount other than that amount.

Subsection 3. Obligations Between Individuals Resulting From the Tribute

Article 24. Obligations between individuals resulting from the tax.

1. It is obligations between individuals resulting from the tax that are subject to a tax benefit payable between tax authorities.

2. Among others, these are obligations of this type that are generated as a result of legally anticipated acts of impact, retention or income.

Subsection 4. Ancillary Tax Obligations

Article 25. Ancillary tax obligations.

1. Ancillary tax obligations are those other than the other in this section which consist of pecuniary benefits to be satisfied by the tax authorities and the requirement of which is imposed in relation to another tax liability.

They have the nature of ancillary tax obligations the obligations to satisfy the interest of late payment, the surcharges for extemporanea and the surcharges of the executive period, as well as those that impose the law.

2. Tax penalties do not have the consideration of ancillary obligations.

Article 26. Interest on delay.

1. The interest for late payment is an ancillary provision which will be required of tax authorities and offenders as a result of the realisation of an out-of-term payment or of the submission of a self-settlement or declaration of which the is an amount to be entered after the end of the deadline set for the effect in the tax law, the recovery of an improper return or in the other cases provided for in the tax regulations.

The requirement of tax delay interest does not require the prior intimation of the Administration or the concurrence of a guilty delay in the obligation.

2. Interest on late payment shall be required, inter alia, in the following cases:

(a) When the time limit set for the voluntary payment of a debt resulting from a liquidation carried out by the Administration or the amount of a penalty is terminated, the income would not have been made.

(b) When the time limit set for the submission of an authorization or declaration has been completed without it having been submitted or submitted incorrectly, except as provided for in Article 27 (2) of this Regulation, the law on the submission of ex-temporary declarations without prior notice.

(c) Where the execution of the act is suspended, except in the case of remedies and claims against penalties for the duration of the period until the end of the voluntary period opened by the notification of the resolution ending the administrative path.

(d) Where the executive period is initiated, except as provided for in Article 28 (5) of this Act in respect of interest on late payment where the executive surcharge or the reduced award surcharge is payable.

e) When the tax obligated has obtained an improper return.

3. The interest for late payment shall be calculated on the amount not entered in time or on the amount of the refund charged, and shall be payable during the period of time to which the delay is extended, except as provided for in paragraph 1. next.

4. No interest shall be required for any delay from the date on which the tax administration fails to comply with any of the time limits laid down in this law for the purpose of resolving until such a decision is made or appeals against the law. Presumed resolution. Among other assumptions, interest on late payment shall not be required from the moment when the maximum time limits for notifying the settlement of claims for compensation, the act of settlement or the resolution of administrative resources are not met. provided that, in the latter case, the suspension of the contested act has been agreed.

The provisions of this paragraph shall not apply to non-compliance with the deadline for resolving requests for deferment or fractionation of payment.

5. In cases where the practice of a new settlement is necessary as a result of the cancellation of another settlement by an administrative or judicial decision, the acts and formalities not affected by the case shall be kept in full. The Court of First Instance, in its judgment of the Court of First Instance, has taken the view of the Court of First Instance. In such cases, the starting date for the calculation of the interest for late payment shall be the same as, in accordance with paragraph 2 of this Article, the cancelled liquidation and interest shall be due until the time when the interest is paid. has issued the new settlement, without the end of the computation being later than the maximum time to execute the resolution.

6. The interest of late payment shall be the legal interest of the money in force during the period in which it is payable, increased by 25%, unless the General Budget Law of the State establishes a different one.

However, in the case of deferral, fractionation or suspension of debts guaranteed in full by means of solidarity of credit institution or mutual guarantee company or by means of a certificate of insurance Caution, the interest for late payment will be the legal interest.

Article 27. Surcharges per extemporaneous declaration without prior requirement.

1. The surcharges for an extemporaneous declaration are ancillary services which must be met by the tax authorities as a result of the presentation of self-published statements or statements outside the time limit without prior notice of the Administration. tax.

For the purposes of this article, it is considered a requirement prior to any administrative action carried out with formal knowledge of the tax obligation conducive to the recognition, regularization, verification, inspection, insurance or settlement of the tax liability.

2. If the presentation of the self-validation or declaration is made within three, six or 12 months after the deadline set for filing and entering, the surcharge shall be five, 10 or 15 percent, respectively. This surcharge shall be calculated on the amount to be entered as a result of the reverse charge or on the amount of the settlement arising from the ex-temporary declarations and shall exclude the penalties which may have been imposed and the interest on late payment. accrued until the presentation of the self-settlement or declaration.

If the submission of the self-settlement or declaration is made after 12 months after the deadline set for the filing, the surcharge shall be 20 percent and exclude any penalties that would have been imposed. could be required. In such cases, interest on late payment shall be required for the period from the day following the end of the 12 months following the end of the period laid down for the submission to the time of the reverse charge or statement has been submitted.

In the settlement of claims arising out of a non-formal notice, no interest shall be required for any delay in the period from the filing of the declaration to the fine of the time limit. payment in a voluntary period corresponding to the settlement which is carried out, without prejudice to the surcharges and interests which it is necessary to require for the extemporaneous presentation.

3. Where the tax authorities do not make the entry or submit a request for deferment, fractionation or compensation at the time of the submission of the extemporaneous self-settlement, the administrative clearance which is carried out by surcharges and interest on late payment arising from the late filing in accordance with the above paragraph shall not preclude the requirement of the surcharges and interests of the executive period corresponding to the amount of the reverse charge.

4. In order for the provisions of this Article to apply, extemporate autoliquidations shall expressly identify the settlement tax period to which they relate and shall contain only data relating to that period.

Article 28. Executive period surcharges.

1. The surcharges of the executive period shall be returned with the beginning of that period, in accordance with the provisions of Article 161 of this Law.

Executive period surcharges are of three types: executive surcharge, reduced award surcharge, and ordinary aaward surcharge.

Such surcharges are incompatible with each other and are calculated on the entire unpaid debt.

2. The executive surcharge shall be five per cent and shall apply when the entire debt not entered on a voluntary basis is satisfied prior to the notification of the award providence.

3. The reduced award surcharge shall be 10 per cent and shall apply where the full amount of the debt not paid on a voluntary basis is satisfied and the surcharge itself before the end of the period laid down in Article 62 (5) of the law for the debts owed.

4. The ordinary award surcharge shall be 20 per cent and shall be applicable where the circumstances referred to in paragraphs 2 and 3 of this Article are not met.

5. The ordinary aaward surcharge is compatible with the interest on late payment. Where the executive surcharge is required or the reduced award surcharge shall not be required for the interest on late payment from the start of the executive period.

Subsection 5. The Formal Tax Obligations

Article 29. Formal tax obligations.

1. It is formal tax obligations which, without having a pecuniary character, are imposed by the tax or customs legislation on the tax authorities, debtors or not, and whose performance is related to the development of Tax or customs proceedings or procedures.

2. In addition to the remaining legally established, the tax authorities must fulfil the following obligations:

(a) The obligation to present census statements by persons or entities that develop or intend to develop in Spanish territory activities or business and professional operations or satisfy yields subject to retention.

b) The obligation to apply for and use the number of tax identification in their relationships of nature or with tax transcendence.

c) The obligation to file statements, self-reporting and communications.

(d) The obligation to carry and retain records and records, as well as the software, files and computer files that serve as support and the coding systems used to enable the interpretation of the data when the obligation is met with the use of computer systems. The conversion of such data to a readable format shall be provided where the reading or interpretation thereof is not possible because it is encrypted or encoded.

In any case, the tax authorities who are required to present autoliquidations or statements by telematic means must keep copies of the programs, files and files generated that contain the data originating from the they derive from the accounting statements and the autoliquidations or declarations submitted.

e) The obligation to issue and deliver replacement invoices or documents and to keep invoices, documents and supporting documents related to their tax obligations.

(f) The obligation to provide to the tax administration books, records, documents or information that the tax obligation has to keep in relation to the fulfillment of the own or third-party tax obligations, as any data, report, antecedent and supporting evidence with a tax significance, at the request of the Administration or in periodic declarations. Where the required information is kept in computerised form, it shall be provided on that medium when required.

g) The obligation to facilitate the practice of inspections and administrative checks.

(h) The obligation to deliver a certificate of withholding taxes or income to account to be paid to the tax payers of the income subject to withholding tax or income.

i) Obligations of this nature to establish customs legislation.

3. Under the provisions of this Article, the regulatory provisions may regulate the circumstances regarding compliance with the formal tax obligations.

SECTION 3. OBLIGATIONS AND DUTIES OF THE TAX ADMINISTRATION

Article 30. Obligations and duties of the tax administration.

1. The tax administration is subject to compliance with the obligations of economic content established in this law. This nature has the obligation to carry out the returns resulting from the rules of each tax, the refund of undue income, the reimbursement of the costs of the guarantees and the payment of interest for late payment.

2. The tax administration is also subject to the duties established in this law in relation to the development of tax procedures and the rest of the legal system.

Article 31. Returns derived from the regulations of each tribute.

1. The tax authorities shall return the amounts that they carry out in accordance with the rules of each tax.

These are returns derived from the rules of each tribute corresponding to amounts entered or duly supported as a result of the application of the tribute.

2. After the period laid down in the rules governing each tax and, in any event, the period of six months, without the payment of the refund due to the tax administration, the interest for late payment shall be paid. regulated in Article 26 of this Law, without the need for the obligor to request it. For these purposes, the interest on late payment shall be payable from the end of that period to the date on which the repayment is ordered.

Article 32. Return of undue revenue.

1. The tax administration will return the tax authorities, the offenders or the successors of each other, the income that was improperly made in the Public Treasury in order to fulfill their obligations. tax or the payment of penalties, as set out in Article 221 of this Law.

2. With the return of undue income, the tax administration will pay the interest of late regulation in article 26 of this law, without the need for the tax liability to request it. For these purposes, the interest on late payment shall be due from the date on which the undue income had been made until the date on which the repayment was ordered.

The procrastination of the procedure due to the person concerned shall not be taken into account for the purposes of the calculation of the period referred to in the preceding paragraph.

3. Where the refund of an undue income derived from a reverse charge is entered in several instalments, the amount returned shall be deemed to have been entered in the last period and, if not sufficient, the difference shall be deemed to be satisfied within the immediately preceding deadlines.

Article 33. Reimbursement of the costs of the guarantees.

1. The tax administration shall reimburse, upon accreditation of its amount, the cost of the guarantees provided to suspend the execution of an act or to defer or delay the payment of a debt if such act or debt is declared inadmissible by Judgment or final administrative decision. Where the act or debt is declared partially inappropriate, the reimbursement shall be made to the corresponding part of the cost of the guarantees.

The reimbursement procedure will be regulated and the way to determine the cost of the guarantees will be regulated.

2. With the reimbursement of the costs of the guarantees, the tax administration will pay the legal interest in force during the period in which it becomes due without the need for the tax liability to request it. For these purposes, the legal interest shall be payable from the duly accredited date on which such costs have been incurred up to the date on which the payment is ordered.

3. The provisions of this Article shall not apply in respect of the guarantees laid down by the rules of each tax in order to respond to the fulfilment of the tax obligations.

SECTION 4. RIGHTS AND GUARANTEES OF TAX OBLIGATIONS

Article 34. Rights and guarantees of tax obligations.

1. They constitute the rights of the tax authorities, inter alia, the following:

(a) Right to be informed and assisted by the Tax Administration on the exercise of their rights and the fulfilment of their tax obligations.

(b) the right to obtain, as provided for in this law, the refunds resulting from the rules of each tax and the refunds of undue income which they derive, with the payment of the interest for late payment provided for in Article 26 of this law, without requiring the effect of any requirement.

(c) the right to be reimbursed, in the form laid down in this law, of the cost of the guarantees and other guarantees provided to suspend the execution of an act or to defer or delay the payment of a debt, if such act or debt is declared in whole or in part by way of judgment or final administrative decision, with the payment of the legal interest without having to make a request for the purpose, and the proportional reduction of the security provided in the cases partial estimation of the appeal or of the complaint filed.

d) the right to use the official languages in the territory of its autonomous community, as provided for in the legal order.

e) The right to know the processing status of the procedures in which you are a party.

(f) the right to know the identity of the authorities and personnel at the service of the tax administration under whose responsibility the actions and tax procedures in which they have the status of interested.

g) Right to apply for certification and copy of the statements made by him, as well as the right to obtain sealed copies of the documents filed with the Administration, provided that they provide it with the originals for his/her collation, and the right to return the originals of those documents, in the event that they are not required to act on the file.

(h) the right not to provide those documents which have already been submitted by themselves and which are in the hands of the Acting Administration, provided that the tax obligation indicates the day and procedure in which they are presented.

(i) the right, in the legally provided terms, to the reserved character of the data, reports or records obtained by the tax administration, which may only be used for the application of the taxes or resources of which the management is entrusted and for the imposition of sanctions, without being able to be transferred or communicated to third parties, except in the cases provided for in the laws.

j) Right to be treated with due respect and consideration by the staff at the service of the Tax Administration.

(k) the right to take action by the tax administration which requires its intervention to be carried out in such a way as to render it less burdensome, provided that it does not prejudice the fulfilment of its obligations tax.

(l) the right to make claims and to provide documents to be taken into account by the competent bodies in writing the relevant motion for a resolution.

m) Right to be heard in the hearing procedure, in the terms provided for in this law.

n) the right to be informed of the values of the real estate to be acquired or transferred.

n) the right to be informed, at the beginning of the actions of verification or inspection on the nature and scope of the actions, as well as their rights and obligations in the course of such actions, and develop within the time limits provided for in this law.

o) Right to the recognition of the applicable tax benefits or regimes.

p) Right to make complaints and suggestions regarding the functioning of the Tax Administration.

(q) Right to the fact that the tax-related manifestations of the obligated are collected in the proceedings extended in the tax procedures.

r) the right of those required to present to the tax administration the documentation they deem appropriate and which may be relevant to the resolution of the tax procedure being developed.

s) Right to obtain copies at its expense of the documents that integrate the administrative file into the filing procedure of the same in the terms provided for in this law.

This right may be exercised at any time in the award procedure.

2. Integrated into the Ministry of Finance, the Council for the Defense of the Contributor will ensure the effectiveness of the rights of the tax authorities, will address the complaints that arise from the application of the tax system that the tax system State bodies and shall make appropriate suggestions and proposals in the form and with the effects to be determined.

CHAPTER II

Tax Obligors

SECTION 1. CLASSES OF TAX OBLIGATED

Article 35. Tax obligated.

1. Tax liability is imposed on natural or legal persons and entities to which the tax law imposes tax obligations.

2. Among others, they are forced to tax:

a) The contributors.

b) Substitute for the taxpayer.

c) Forced to make fractional payments.

d) The retainers.

e) Those required to practice income on account.

f) The required to pass on.

g) Forced to support the impact.

h) The required to support the hold.

i) Forced to support income on account.

j) The successors.

k) The beneficiaries of exemption, tax refund or tax relief, where they do not have the status of taxable persons.

3. They will also have the character of tax obligations for those to whom the tax rules impose the fulfilment of formal tax obligations.

4. They shall be regarded as having a duty, in the laws in which it is established, to the inheritance, the communities of property and other entities which, lacking legal personality, constitute an economic unit or a separate property liable to be imposed.

5. They shall also have the status of tax authorities responsible for those referred to in Article 41 of this Act.

6. The concurrence of several tax payers in the same budget of an obligation shall determine that they are jointly and severally obliged to the tax authorities for the performance of all the benefits, except by law. expressly otherwise.

Laws may establish other solidarity assumptions other than those provided for in the preceding paragraph.

When the Administration only knows the identity of a holder it will practice and notify the tax settlements in the name of the holder, who will be obliged to satisfy them if he does not request his division. To this end, it is essential for the division to make it necessary for the applicant to provide the personal data and the address of the other persons obliged to the payment, as well as the proportion in which each of them participates in the domain or the right transmitted.

Article 36. Taxable persons: taxpayer and taxpayer substitute.

1. The taxable person who, according to the law, must comply with the principal tax obligation, as well as the formal obligations inherent in it, is liable to be a taxpayer or as a substitute for it.

You will not lose the condition of a taxable person who has to pass on the tax rate to others, unless the law of each tax has anything else.

In the customs field, the taxable person shall also have to be considered liable for payment of the amount of the customs debt, in accordance with the provisions of the customs legislation in each case.

2. The taxable person making the taxable event is a taxpayer.

3. It is a substitute for the taxable person who, by law enforcement and instead of the taxpayer, is required to comply with the principal tax obligation, as well as the formal obligations inherent in it.

The substitute may require from the taxpayer the amount of the tax obligations satisfied, unless otherwise specified by law.

Article 37. Required to make payments on account.

1. The taxpayer is obliged to make payments to the taxpayer to whom the law of each tax imposes the obligation to enter amounts in account of the principal tax obligation before it becomes due.

2. The person or entity to whom the law of each tax imposes the obligation to debring and enter the tax administration, on the occasion of the payments to be made to other tax payers, a part of its amount to account of the the corresponding tribute to them.

3. The person or entity who satisfies income in kind or money and who the law imposes the obligation to make income on account of any tax is obliged to practice income.

Article 38. Obligated in the obligations between individuals resulting from the tribute.

1. The person or entity who, in accordance with the law, must pass on the tax to other persons or entities and who, unless otherwise provided by law, will match the person or entity who carries out the taxable transactions.

2. The person or entity to whom, according to the law, the tax quota is to be passed on, must be borne by the person or entity, and which, unless otherwise provided by law, will coincide with the recipient of the taxable transactions. The impact is not obliged to pay against the tax administration but it must satisfy the taxable person the amount of the quota passed on.

3. It is obliged to bear the withholding, the person or entity perceptive of the amounts on which, according to the law, the retainer must practice tax withholding.

4. The law may impose on persons or entities the obligation to bear the income on account of any tax paid on the occasion of the income in kind or money they receive and, where appropriate, the impact of their amount by the payer of such income.

SECTION 2. SUCCESSORS

Article 39. Successors of natural persons.

1. Upon the death of the tax obligors, the outstanding tax obligations shall be transmitted to the heirs, without prejudice to the provisions of the civil legislation regarding the acquisition of the estate.

These tax obligations will be passed on to the legal entities under the same conditions as those established for the heirs when the inheritance is distributed through legacies and in the cases in which they are established. Aliquot part legacies.

In no case will sanctions be transmitted.

The liability of the controller shall not be transmitted unless the liability shunt agreement has been notified prior to the death.

2. It shall not prevent the transfer to the successors of the tax obligations due to the fact that at the date of death of the deceased the tax liability is not settled, in which case the actions shall be understood with any of them, the settlement resulting from such action should be notified to all interested parties who are on the file.

3. As long as the inheritance is lying, compliance with the tax obligations of the deceased shall be the responsibility of the representative of the estate.

Administrative actions aimed at the quantification, determination and settlement of the tax obligations of the deceased shall be carried out or continued with the representative of the legacy estate. If the heirs are not known at the end of the procedure, the settlements shall be carried out in the name of the inheritance.

The tax obligations referred to in the preceding paragraph and those that are transmissible by cause of death may be satisfied by the assets of the lying estate.

Article 40. Successors of legal persons and entities without personality.

1. The outstanding tax obligations of companies and entities with legal personality dissolved and liquidated in which the law limits the liability of the partners, members or co-holders shall be transmitted to them, which shall remain jointly and severally obliged to limit the value of the settlement fee to which they are required.

The outstanding tax obligations of companies and entities with legal personality dissolved and liquidated in which the law does not limit the liability of the partners, members or co-holders shall be transmitted They will be fully bound to comply with them.

2. The fact that the tax liability is not settled at the time of the extinction of the legal personality of the company or entity shall not prevent the transfer of the tax obligations due to the successors, which may be understand the performances with any of them.

3. In the case of extinction or dissolution without the liquidation of commercial companies, the outstanding tax obligations of the companies shall be transmitted to the persons or entities that succeed or who are beneficiaries of the corresponding operation. This rule shall also apply to any assumption of a global transfer of the assets and liabilities of a trading company.

4. In the event of the dissolution of the foundations or entities referred to in Article 35 (4) of this law, the pending tax obligations shall be transmitted to the recipients of the assets and rights of the foundations or the members or co-holders of such entities.

5. The penalties which may be imposed for the offences committed by the companies and entities referred to in this Article shall be payable to their successors, in accordance with the terms set out in the preceding paragraphs, up to the limit the value of the settlement fee that corresponds to them.

SECTION 3 TAX LIABILITY

Article 41. Tax liability.

1. The law may be used as a solidarity or subsidiary of the tax liability, together with the principal debtors, other persons or entities. For these purposes, the tax obligations of Article 35 (2) of this Law shall be considered as principal debtors.

2. Unless otherwise stated, the liability will always be subsidiary.

3. The liability will reach the entire tax liability required on a voluntary basis.

When the voluntary payment deadline has elapsed to be granted to the person responsible without making the income, the executive period will be initiated and the recharges and interests will be required.

4. The liability shall not apply to the penalties, except for exceptions in this or other law.

5. Unless otherwise provided by a law with a range of law, the derivation of the administrative action to require the payment of the tax liability to the persons responsible shall require an administrative act in which the person concerned is given a declaration of the the scope and extent of the liability, in accordance with the provisions of Articles 174 to 176 of this Law. Prior to this declaration, the competent authority may take precautionary measures under Article 81 of this Law and conduct investigative actions with the powers provided for in Articles 142 and 162 of this Law.

The derivation of the administrative action to the subsidiary responsible will require the prior declaration of failure of the principal debtor and the severally responsible.

6. Those responsible are entitled to reimbursement in respect of the principal debtor in the terms provided for in the civil legislation.

Article 42. Supporting officers.

1. The following persons or entities shall be responsible for the tax liability:

(a) Those who are responsible or actively collaborate in the performance of a tax violation. Your liability will also extend to the penalty.

(b) Subject to the provisions of subparagraph (a) above, the unit-holders or co-holders of the entities referred to in Article 35 (4) of this Act, in proportion to their respective shares in respect of the material tax obligations of such entities.

(c) Those that happen for any concept in the ownership or exercise of holdings or economic activities, by the tax obligations of the previous holder and derived from their financial year. The co-responsibility shall also be extended to the obligations arising from the lack of income from the deductions and the income to be paid or to be practised.

Where the provisions of Article 175 (2) of this Law apply, the liability provided for in this paragraph shall be limited in accordance with the provisions of that Article. Where such a certificate has not been applied for, the liability shall also apply to the penalties imposed or imposed.

The provisions of the preceding paragraph shall not apply to the acquirers of isolated elements, unless such acquisitions, carried out by one or more persons or entities, permit the continuation of the holding or activity.

The liability referred to in the first paragraph of this letter shall not be applicable to the case of succession for death, which shall be governed by the provisions of Article 39 of this Law.

The provisions of the first paragraph of this letter shall not apply to the acquirers of holdings or economic activities belonging to a debtor who is involved when the acquisition takes place in an insolvency proceedings.

2. They shall also be responsible for the payment of the outstanding tax liability, up to the amount of the value of the goods or rights that could have been seized or disposed of by the tax administration, the following persons or entities:

(a) Those that cause or collaborate in the concealment or transmission of goods or rights of the obligated to the payment in order to prevent the performance of the tax administration.

b) Those who, by fault or negligence, do not comply with the embargo orders.

(c) Those who, with knowledge of the embargo, the precautionary measure or the lodging of the guarantee, collaborate or consent to the lifting of the goods or rights seized or of those goods or rights on which there was constituted the precautionary measure or the guarantee.

d) Persons or entities depository of the assets of the debtor who, upon receipt of the embargo notification, collaborate or consent to the lifting of those.

3. Laws may establish other liability assumptions other than those provided for in the preceding paragraphs.

4. The procedure for declaring and requiring joint and several liability shall be that provided for in Article 175 of this Law.

Article 43. Subsidiary responsables.

1. The following persons or entities shall be responsible for the subsidiary of the tax liability:

(a) Without prejudice to the provisions of Article 42 (1) (a) of this Law, the fact or law administrators of legal persons who, having committed tax offences, have not (a) the necessary acts, which are of their responsibility for the fulfilment of the obligations and duties of the tax authorities, have consented to the non-compliance by those of whom they are dependent or have adopted agreements that make possible the infringements. Your liability will also be extended to penalties.

(b) The fact or law administrators of those legal persons who have ceased their activities, due to the tax obligations due to them that are pending at the time of the cessation, provided that they do not they have made what is necessary for their payment or have adopted agreements or taken measures causing default.

(c) The members of the insolvency administration and the liquidators of companies and entities in general who have not made the necessary arrangements for the full compliance with the tax obligations established with prior to such situations and attributable to the respective tax authorities. The tax obligations and penalties following such situations shall be liable as administrators when they have assigned administrative functions.

d) The acquirers of goods affected by law to the payment of the tax liability, in the terms of Article 79 of this law.

e) Customs agents and agents, when acting in the name and on behalf of their clients.

(f) Persons or entities who engage or subcontract the execution of works or the provision of services corresponding to their principal economic activity, by tax obligations relating to taxes to be paid it is passed on or amounts to be withheld from workers, professionals or other employers, in the part corresponding to the works or services covered by the procurement or subcontracting.

The liability provided for in the preceding paragraph shall not be required where the contractor or subcontractor has provided the payer with a specific certificate to be aware of its tax obligations issued to the payer. effects by the tax administration during the 12 months preceding the payment of each invoice corresponding to the procurement or subcontracting.

The liability shall be limited to the amount of the payments made without the contractor or subcontractor providing the certificate to meet the current of its tax obligations, or having after the 12-month period from the previous certificate without having been renewed.

The tax authority shall issue the certificate referred to in this paragraph (f), or shall refuse it within three days of its application by the contractor or subcontractor, and shall provide copies of the certificate which it gives are requested.

The application of the certificate may be made by the contractor or subcontractor on the occasion of the presentation of the Income Tax declaration of the Physical Persons or the Company Tax to which it is obliged. In this case, the tax authority shall issue the certificate or refuse it in accordance with the procedure and within the time limits to be determined.

2. The laws may establish other subsidiary liability assumptions other than those provided for in the previous paragraph.

3. The procedure for declaring and requiring subsidiary liability shall be governed by the provisions of Article 176 of this Law.

SECTION 4. CAPACITY TO ACT IN THE TAX ORDER

Article 44. Ability to work.

They will have the capacity to act in the tax order, in addition to the persons who have it under the law, minors and the disabled in tax relations derived from the activities the exercise of which is permitted by the legal order without the assistance of the person exercising the parental authority, guardianship, curatela or judicial defense. The case of disabled minors is excepted when the extent of the disability affects the exercise and defence of the rights and interests involved.

Article 45. Legal representation.

1. For those who lack the capacity to act, their legal representatives will act.

2. Legal persons shall act upon persons who have, at the time of the corresponding tax proceedings, the ownership of the bodies to which their representation corresponds, by law or by agreement. validly adopted.

3. The authorities referred to in Article 35 (4) of this Act shall act in their representation to the holding, provided that it is accredited in a strong manner and that, if no representative has been appointed, it shall be deemed to be such that apparently exercise management or management and, failing that, any of its members or members.

Article 46. Voluntary representation.

1. The duty-bound tax authorities may act by means of a representative, who may be a tax advisor, with whom successive administrative actions shall be understood, unless the expression is expressed to the contrary.

2. To file resources or claims, desist from them, waive rights, assume or recognize obligations on behalf of the tax liability, request refunds of undue income or refunds and in the other cases in which it is necessary to signature of the tax obligation in the procedures regulated in Titles III, IV and V of this law, the representation shall be accredited by any means valid in law that it leaves reliable evidence or by declaration in personal appearance of the person concerned with the competent administrative body.

For these purposes, the standard documents of representation approved by the Tax Administration for certain procedures shall be valid.

3. For acts of mere processing, representation shall be presumed to be granted.

4. When, in the context of social collaboration in tax management, or in the cases provided for in regulation, any document before the tax administration is presented by telematic means, the presenter will act with the representation that is required in each case. The tax administration may, at any time, require the accreditation of such representation, which may be carried out in accordance with the provisions of paragraph 2 of this Article.

5. For the performance of actions other than those referred to in paragraphs 2, 3 and 4 above, the representation may be duly accredited in the manner that it is regulated.

6. Where, as provided for in Article 35 (6) of this Act, several holders are subject to the same tax obligation, the representation shall be presumed to be granted to any of them, unless there is express expression in the contrary. The liquidation resulting from such actions shall be notified to all the holders of the obligation.

7. The absence or inadequacy of the power shall not prevent the act in question from being carried out, provided that the defect is accompanied or the defect is remedied within a period of 10 days, which shall be granted by the competent administrative authority.

Article 47. Representation of non-resident persons or entities.

For the purposes of its relations with the tax administration, tax authorities who do not reside in Spain must designate a representative with their registered office in Spain when they operate in Spain through a permanent establishment, where it is expressly established by the tax law or when, by the characteristics of the operation or activity carried out or by the amount of the income obtained, the tax administration so requires.

This designation must be communicated to the Tax Administration in terms of the rules of the tribute.

SECTION 5 TAX DOMICILE

Article 48. Tax domicile.

1. The tax domicile is the location of the tax liability in its relations with the tax administration.

2. The tax domicile shall be:

(a) For natural persons, the place where they have their habitual residence. However, for natural persons who are primarily engaged in economic activities, in the terms that are determined to be determined, the tax authorities may consider the place where they are actually located as the tax domicile. centralised management and management of the activities carried out. If such a place cannot be established, the place where the greatest value of the fixed assets in which the economic activities are carried out shall prevail.

(b) For legal persons, their registered office, provided that their administrative management and the management of their business are effectively centralised in the latter.

In another case, it will be attended to the place where the management or address is carried out.

Where the place of the tax domicile cannot be determined in accordance with the above criteria, the place where the highest value of the fixed asset is radiated shall prevail.

(c) For the entities referred to in Article 35 (4) of this Law, the one that is applicable to the rules laid down in paragraph (b) above.

(d) For persons or entities not resident in Spain, the tax domicile shall be determined in accordance with the rules of each tax.

In default of regulation, the address shall be that of the representative referred to in Article 47 of this Law.

However, where the non-resident person or entity in Spain operates through permanent establishment, the domicile shall be the one that results from the application of the rules laid down in paragraphs (a) and (b) to that permanent establishment. of this section.

3. The tax authorities must communicate their tax domicile and the change to the tax administration that corresponds, in the form and in the terms that are regulated. The change in the tax domicile shall not have an effect on the tax authorities until such a duty of communication is complied with, but this shall not prevent, in accordance with the rules laid down in law, the procedures which have been (a) to continue to be dealt with by the body corresponding to the original address, provided that the notifications under these procedures are made in accordance with the provisions of the Article 110 of this law.

4. Each Administration may verify and rectify the tax domicile declared by the tax authorities in respect of the taxes whose management it is responsible for in accordance with the procedure laid down in regulation.

CHAPTER III

Elements of quantification of the principal tax obligation and the obligation to make payments on account

Article 49. Quantification of the principal tax liability and the obligation to make payments on account.

The main tax liability and the obligation to make payments on account will be determined on the basis of the tax bases, the tax rates and the other elements provided for in this chapter, as provided by the law of each tribute.

Article 50. Tax base: concept and methods of determination.

1. The tax base is the amount of money or other nature resulting from the measurement or valuation of the taxable event.

2. The tax base may be determined by the following methods:

a) Direct estimate.

b) Objective estimation.

c) Indirect estimate.

3. The taxable bases shall be determined on a general basis by means of the direct estimation method.

However, the law may establish the assumptions in which the method of objective estimation is applicable, which will, in any case, be voluntary for the tax authorities.

4. The indirect estimate shall be in the alternative to the other methods of determination and shall apply where one of the circumstances provided for in Article 53 of this Act occurs.

Article 51. Method of direct estimation.

The method of direct estimation may be used by the taxpayer and by the tax administration in accordance with the rules of each tax.

For these purposes, the tax authorities shall use the declarations or documents submitted, the data entered in the books and records administratively checked and the other documents, supporting documents and data they have relationship to the elements of the tax obligation.

Article 52. Objective estimation method.

The objective estimation method may be used for the determination of the tax base by applying the measures, indices, modules or data provided for in the rules of each tax.

Article 53. Method of indirect estimation.

1. The method of indirect estimation shall apply where the tax administration is unable to have the necessary data for the full determination of the tax base as a result of any of the following circumstances:

a) Lack of presentation of statements or presentation of incomplete or inaccurate statements.

b) Resistance, obstruction, excuse or refusal of the inspector's performance.

c) Substantial non-compliance with accounting or registration obligations.

d) Disappearance or destruction, even by force majeure, of books and accounting records or the supporting documents of the operations recorded therein.

2. The bases or yields shall be determined by the application of any of the following or several means together:

a) Application of the available data and background that are relevant to the effect.

b) Use of those elements that indirectly credit the existence of the goods and the income, as well as of the income, sales, costs and yields that are normal in the respective economic sector, dimensions of the productive or family units to be compared in tax terms.

c) Valuation of the magnitudes, indices, modules or data that are present in the respective tributaries, according to the data or antecedents that are held of similar or equivalent assumptions.

3. Where the method of indirect estimation is applicable, the procedure laid down in Article 158 of this Law shall be followed.

Article 54. Liquidable Base.

The liquidable basis is the magnitude resulting from practicing, where appropriate, the tax base of the reductions laid down in the law.

Article 55. Type of lien.

1. The tax rate is the figure, coefficient, or percentage that applies to the liquidable base to result in the full quota.

2. The tax rates may be specific or percentage, and must be applied as provided for in the law of each tribute to each unit, set of units or tranche of the liquidable base.

The set of tax rates applicable to the different units or tranches of a liquidable base in a tax will be called a fee.

3. The law may provide for the application of a zero rate, as well as for reduced or subsidised rates.

Article 56. Tax quota.

1. The full quota will be determined:

a) Applying the tax rate to the liquidable base.

b) According to fixed amount pointed to the effect.

2. For the calculation of the full quota, the methods of determination provided for in Article 50 (2) of this Law may be used.

3. The full quota shall be reduced ex officio where the application of the levy rates results in an increase in the base corresponding to a portion of the quota in excess of that increase. The reduction shall comprise at least such excess.

The cases in which the tax liability is payable by means of timbrated effects are excepted from this rule.

4. The amount of the full quota may be modified by the application of the reductions or limits that the law of each tribute establishes in each case.

5. The liquid quota will be the result of applying on the full quota the deductions, bonuses, additions or coefficients previewed, if any, in the law of each tribute.

6. The differential fee will be the result of minoring the liquid quota in the amount of deductions, fractional payments, withholding, income on account and fees, according to the rules of each tribute.

Article 57. Checking values.

1. The value of the income, products, goods and other determining factors of the tax liability may be checked by the tax authorities by means of the following:

a) Capitalization or imputation of yields to the percentage that the law of each tribute points out.

b) Estimate by reference to the values that appear in the official fiscal records.

c) Average prices on the market.

d) Quotations on domestic and foreign markets.

e) Expert opinion of the Administration.

f) Any other means to be determined in the law of each tribute.

2. The conflicting expert assessment may be used to confirm or correct in each case the assessments resulting from the application of the means of paragraph 1 of this Article.

3. The rules of each tax shall govern the application of the means of verification referred to in paragraph 1 of this Article.

4. The assessment of securities shall be carried out by the tax administration through the procedure provided for in Articles 134 and 135 of this Law, where such verification is the sole object of the procedure, or when it is substantiated in the the course of another procedure of those regulated in Title III, as a specific action of the same, and in any event the provisions of those Articles shall apply, except Article 134 (1) of this Act.

CHAPTER IV

The tax liability

SECTION 1. GENERAL PROVISIONS

Article 58. Tax liability.

1. The tax liability shall be constituted by the fee or amount to be entered that results from the principal tax obligation or the obligations to make payments on account.

2. In addition, the tax liability shall be integrated, where appropriate, by:

a) The interest of delay.

b) Surcharges per extemporaneous declaration.

c) The top-ups of the executive period.

(d) The surcharges legally required on the basis or the quotas, in favor of the Treasury or other public entities.

3. Tax penalties that may be imposed in accordance with the provisions of Title IV of this Law shall not form part of the tax liability, but in their recovery the rules included in Chapter V of Title III of this Law shall apply.

Article 59. Extinction of the tax liability.

1. Tax debts may be extinguished by payment, prescription, compensation or remission, by the means provided for in the customs legislation and by the other means provided for in the laws.

2. The payment, the compensation, the deduction on transfers or the remission of the tax liability has effects liberatory exclusively for the amount paid, compensated, deducted or waived.

SECTION 2. PAGO

Article 60. Forms of payment.

1. The payment of the tax liability shall be made in cash. It may be carried out by means of timbrated effects where this is provided for in regulation.

The payment of the cash debts may be effected by the means and in the form that are determined to be regulated.

The tax rules will regulate the conditions and conditions for payment to be made using electronic, electronic, computer or electronic means and techniques.

2. Payment in kind of the tax liability on a voluntary or an executive period may be permitted where a law expressly provides for it and in the terms and conditions which are provided for in regulation.

Article 61. Time of payment.

1. A tax liability shall be deemed to be paid in cash where the amount of the tax has been entered in the boxes of the competent bodies, collecting offices or entities authorised for admission.

2. In the case of use of timbrated effects, the tax liability shall be deemed to be paid where those are used in the form that is regulated.

3. The payment in kind shall extinguish the tax liability at the time indicated in the rules governing it.

Article 62. Deadlines for payment.

1. Tax debts resulting from a self-settlement shall be paid within the time limits laid down in the rules of each tax.

2. In the case of tax debts resulting from liquidations carried out by the Administration, the voluntary payment shall be made within the following periods:

(a) If the settlement notification is made between days one and 15 of each month, from the date of receipt of the notification to day 20 of the month after or, if it is not business, up to the next business immediately.

(b) If the settlement notification is made between 16 and the last of each month, from the date of receipt of the notification to the day five of the second month after or, if it is not business, to the immediate business next.

3. The voluntary payment of collective and periodic notification debts which do not have another period of time in their regulatory rules shall be made in the period from 1 September to 20 November or, if not

the following shall be the case:

The competent tax authority may amend the period referred to in the preceding paragraph provided that the time limit is not less than two months.

4. The debts to be paid by way of a timbrated effect shall be paid at the time of the taxable event, if no other period is provided for in its specific rules.

5. Once the executive period has been initiated and the grant of the award has been notified, the payment of the tax liability shall be effected within the following time limits:

(a) If the notification of the providence is made between days one and 15 of each month, from the date of receipt of the notification to the 20th day of that month or, if it is not business, until the next business immediately.

(b) If the notification of the providence is made between the last 16 and the last of each month, from the date of receipt of the notification until the fifth day of the following month or, if it is not a business, until the immediate working time next.

6. Customs and tax liabilities arising from foreign trade operations shall be paid within the time limit laid down by their own rules.

7. In cases where the law of each tribute establishes it, the income of the debt of a tax liability may be suspended in whole or in part, without any guarantee and at the request of the latter, if another person has a declaration or self-settlement of which an amount is to be returned or a data communication, indicating that the amount of the return that can be recognised is intended to be used for the cancellation of the debt whose suspension is intended.

The amount of the suspended debt cannot be greater than the requested return.

The suspended debt will be completely or partially extinguished in the amount that proceeds from the recognized return, without any interest on late payment on the cancelled debt being payable.

8. The income of the debt of a tax liability shall be suspended in whole or in part, without the provision of guarantees, when it is established that the same transaction has satisfied the same or other administration with a tax liability or has been supported by the the impact of another tax, provided that the payment made or the supported impact is incompatible with the debt required and, in the latter case, the taxable person is not entitled to the full deduction of the amount incurred improperly.

The procedure for the extinction of the tax debts referred to in the previous paragraph will be regulated and, in cases where two tax administrations are involved, the mechanisms of compensation between them.

Article 63. Imputation of payments.

1. The tax debts are autonomous. The obligation to pay several debts may impute each payment to the debt which it freely determines.

2. The recovery of a subsequent due debit does not extinguish the tax administration's right to receive the above.

3. In cases of enforced enforcement in which several tax debts of the same tax liability have been accumulated and cannot be completely extinguished, the tax administration, subject to the provisions of the following paragraph, shall apply the payment to the older debt.

Your seniority will be determined according to the date each was payable.

4. Where a number of tax debts have been accumulated in favour of an administration and other public law entities dependent on it, they shall be given preference for the recovery of the former, taking into account the provisions of the section 5. of this chapter.

Article 64. Consignment of payment.

The tax authorities may enter the amount of the tax liability and, where appropriate, the costs of the statutory costs incurred in the General Deposit Box or equivalent body of the other public administrations, or in any of its branches, with the release or suspension of the regulatory provisions.

Article 65. Deferral and fractionation of payment.

1. Tax debts that are in a voluntary or executive period may be deferred or split in terms that are regulated on a regulated basis and upon request by the tax obligation, when its economic and financial situation prevents it from transitional form, making the payment within the prescribed time-limits.

2. Tax debts the levy of which is carried out by means of timbrated effects shall not be deferred or split.

Also, the debts corresponding to tax obligations to be met by the retainer or the obligation to make income on account, except in the cases and conditions provided for in the regulations, may not be deferred or split. tax.

3. Deferred or split debts shall be guaranteed in accordance with the terms of Article 82 of this Law and in the rules of collection.

4. Where the entire deferred or split debt is secured by a credit institution or a mutual guarantee company or by means of a certificate of security of caution, the interest of the delay payable shall be the legal interest corresponding to the until the date of their entry.

5. The submission of a request for voluntary deferment or fractionation shall prevent the start of the executive period, but not the accrual of the interest for late payment.

Applications in the executive period may be filed until the time when the agreement on the disposal of the foreclosed goods is notified.

The tax administration may initiate or, where appropriate, continue the award procedure during the processing of deferment or fractionation. However, the proceedings for the disposal of the goods in question shall be suspended until the notification of the decision rejecting the deferment or fractionation.

SECTION 3. PRESCRIPTION

Article 66. Limitation periods.

The following rights will be prescribed at four years:

(a) The right of the Administration to determine the tax liability through timely settlement.

(b) The right of the Administration to require the payment of settled and self-liquidated tax debts.

(c) The right to request refunds arising from the rules of each tax, refunds of undue income and reimbursement of the cost of guarantees.

d) The right to obtain returns arising from the rules of each tax, refunds of undue income and reimbursement of the cost of guarantees.

Article 67. Computation of the limitation periods.

1. The limitation period shall begin to be counted in the various cases referred to in the preceding Article in accordance with the following rules:

In case a), from the day after the end of the regulatory deadline to submit the corresponding declaration or self-validation.

In case (b), from the day following that in which the payment period ends on a voluntary basis, without prejudice to the provisions of paragraph 2 of this Article.

In case c), from the day following the end of the period for requesting the corresponding refund derived from the rules of each tax or, in default of time, from the day following that in which the refund may be requested; from the day following that in which the undue entry was made or from the day following the end of the period for the submission of the reverse charge if the undue income was made within that period; or the following to the person in which the judgment or administrative decision declaring total is final or partially inappropriate the contested act.

In the case of taxes that are subject to the same transaction and which are incompatible with each other, the limitation period for requesting the return of improper income from the tax will begin to be counted from the resolution. of the body specifically intended to address what the tribute is.

In case (d), from the day following that in which the time limits for making the returns derived from the rules of each tribute or from the day following the date of notification of the agreement where it is acknowledge the right to receive the refund or reimbursement of the cost of the guarantees.

2. The limitation period for requiring the payment obligation to the supporting officers shall begin to be counted from the day following the end of the period for the payment of the principal debtor's voluntary period.

By way of derogation from the foregoing paragraph, in the case of the persons responsible for solidarity provided for in Article 42 (2) of this law, that limitation period shall be initiated at the time of the occurrence of the facts which constitute the budget of the liability.

By dealing with subsidiary liability, the limitation period shall begin to be computed from the notification of the last performance collected to the principal debtor or to any of the supporting officers.

Article 68. Interruption of limitation periods.

1. The limitation period of the right referred to in paragraph (a) of Article 66 of this law is interrupted:

(a) By any action of the Tax Administration, carried out with formal knowledge of the tax obligation, leading to the recognition, regularization, verification, inspection, assurance and settlement of all or part of the elements of the tax obligation.

b) By the interposition of claims or resources of any kind, by the actions carried out with formal knowledge of the tax obligation in the course of such claims or resources, by the remission of the the criminal jurisdiction or the filing of a complaint with the Prosecutor's Office, as well as the receipt of the communication from a court or tribunal in which the administrative procedure is ordered to be stopped.

(c) For any performance of the tax obligation leading to the liquidation or self-settlement of the tax liability.

2. The limitation period of the right referred to in paragraph (b) of Article 66 of this law is interrupted:

(a) By any action of the Tax Administration, made with formal knowledge of the tax liability, effectively directed to the collection of the tax liability.

b) By the interposition of claims or resources of any kind, by the actions carried out with formal knowledge of the obligor in the course of those claims or resources, by the declaration of the contest of the debtor or for the exercise of civil or criminal actions for the recovery of the tax liability, as well as for the receipt of the communication from a court or tribunal in which the current administrative procedure is terminated.

(c) For any strong performance of the tax liability that leads to the payment or extinction of the tax liability.

3. The limitation period of the right referred to in paragraph (c) of Article 66 of this law is interrupted:

(a) For any performance of the tax obligor who intends to refund, refund or rectify his or her self-validation.

b) By the interposition, processing, or resolution of claims or resources of any class.

4. The limitation period of the right referred to in paragraph (d) of Article 66 of this law is interrupted:

a) By any action of the Tax Administration directed to perform the refund or refund.

(b) For any performance of the tax obligor for the payment of the refund or reimbursement.

c) By the interposition, processing, or resolution of claims or resources of any class.

5. If the interruption is produced, the calculation of the limitation period shall be initiated again, with the exception of the following paragraph.

6. Where the limitation period has been interrupted by the action brought before the judicial-administrative jurisdiction, by the exercise of civil or criminal proceedings, by the reference of both the fault to the competent jurisdiction or the filing of a complaint with the Prosecutor's Office or the receipt of a judicial communication to halt the proceedings, the calculation of the limitation period will be initiated again when the tax administration receives the notification of the firm resolution to end the judicial process or to lift the deadlock, or when the notification of the tax ministry is received by returning the file.

Where the limitation period has been interrupted by the declaration of the debtor's contest, the calculation of the limitation period shall be initiated again at the time of approval of the insolvency agreement for the debts taxes not subject to the same. With regard to the tax liabilities subject to the insolvency agreement, the calculation of the limitation period shall be initiated once again when those debts are payable to the debtor. If the agreement is not approved, the time limit will be restarted when the final court decision is received that states that circumstance.

The provisions of this paragraph shall not apply to the limitation period for the right of the tax administration to require payment where the suspension has not been agreed upon in the administrative-administrative procedure.

7. The limitation period for a tax liability is interrupted, and the effect is extended to all the others, including those responsible. However, if the obligation is to be communicated and only one of the tax authorities is required to pay the part of the obligation, the time limit is not interrupted for the others.

If there are several debt-settled debts owed by the same obligor to the payment, the interruption of the prescription will only affect the debt to which it relates.

Article 69. Extension and effects of the prescription.

1. The earned prescription also takes advantage of all those required to pay the tax liability except as provided for in paragraph 7 of the previous article.

2. The prescription shall be applied ex officio, even in cases where the tax liability has been paid, without the need for it to be invoked or exceptionated by the tax liability.

3. The prescription earned extinguishes the tax liability.

Article 70. Effects of the prescription in relation to formal obligations.

1. Except as provided in the following paragraphs, formal obligations relating to other obligations of the obligor himself may be required only as long as the limitation period of the right to determine such obligations has not expired. last.

2. For the purposes of compliance with the tax obligations of other persons or entities, the conservation and supply of information provided for in paragraphs (d), (e) and (f) of Article 29 (2) of this Act shall be fulfilled in the time limit laid down in the trade rules or within the time limit for the requirement of their own formal obligations referred to in the preceding paragraph, if the latter is higher.

3. The obligation to justify the origin of the data originating in transactions carried out in prescribed tax periods shall be maintained during the period of limitation of the right to determine the tax debts affected by the corresponding operation.

SECTION 4. OTHER FORMS OF EXTINCTION OF THE TAX LIABILITY

Article 71. Compensation.

1. The tax debts of a tax liability may be extinguished in whole or in part by compensation with credits recognised by administrative act in favour of the same, under the conditions which are laid down in law.

2. The compensation shall be agreed upon ex officio or at the request of the tax.

3. The tax authorities may apply for the compensation of the claims and tax debts of which they are holders by means of a current account system, in the terms that are determined in accordance with the rules.

Article 72. Compensation at the request of the tax authority.

1. The tax liability may apply for compensation of tax debts that are both on a voluntary payment and an executive period.

2. The submission of a request for compensation on a voluntary basis shall prevent the start of the executive period of the concurrent debt with the credit offered, but not the accrual of the interest on late payment which may, where appropriate, proceed to the date of credit recognition.

3. The extinction of the tax liability shall occur at the time of filing of the application or when the requirements for debts and claims are met, if this time is later than that filing. The compensation agreement shall declare that extinction.

Article 73. Trade compensation.

1. The tax authorities shall compensate the tax debts on their own initiative in an executive period.

In addition, the amounts to be entered and to be returned from the same procedure of limited verification or inspection or of the practice of a new one shall be compensated for ex officio during the period of voluntary period. liquidation as a result of the cancellation of the previous one in accordance with Article 26 (5) of this Law.

2. It shall be made up to the public, after the period of the voluntary period has elapsed, to compensate for the due, liquid and payable tax debts which the autonomous communities, local authorities and other public law entities have with the Status.

3. The extinction of the tax liability shall occur at the time of the commencement of the executive period or when the requirements for debts and claims are met, if this time is later. The compensation agreement shall declare that extinction.

In the case provided for in the second subparagraph of paragraph 1 of this Article, the extinction shall occur at the time of the concurrency of the debts and the claims, in the terms established in the regulations.

Article 74. Extinction of debts of public law entities by means of deductions on transfers.

1. Tax debts due, liquid and enforceable, which the autonomous communities, local authorities and other public law entities have with the State may be extinguished with deductions on the amounts that the State Administration must be transferred to the referred entities.

The application of this regime to the autonomous communities and public law entities that are dependent on them and the local authorities will be carried out in the cases and in accordance with the procedure laid down in the legislation specifies.

2. The initiation of proceedings shall determine the suspension of the recovery of the debts to which it relates.

3. The termination of the debts covered by the procedure shall take place when the deduction is made and the concurrent amount.

Article 75. Write-off.

Tax debts may be waived only by virtue of law, in the amount and with the requirements that are determined therein.

Article 76. Interim low for insolvency.

1. Tax debts which have not been able to be made effective in the respective procedures for the recovery of proven, total or partial insolvency of the tax authorities shall be taken into account in the amount from which the tax is payable. credit claims as bad, total or partial, as long as they are not rehabilitated within the limitation period in accordance with the provisions of Article 173 (2) of this law.

2. The tax liability shall be extinguished if, after the limitation period, it has not been rehabilitated.

SECTION 5. SECURITIES OF THE TAX LIABILITY

Article 77. Right of precedence.

1. The Public Finance will have precedence for the collection of the tax credits due and not satisfied as soon as it is met with other creditors, except in the case of creditors of domain, garment, mortgage or other real right duly registered in the corresponding registration prior to the date on which the right of the Public Finance is entered into it, without prejudice to the provisions of Articles 78 and 79 of this Law.

2. In the event of an insolvency agreement, the tax credits to which the agreement affects, including those arising from the obligation to make payments on account, shall be subject to the provisions of Law 22/2003 of 9 July, Insolvency.

Article 78. Tacit legal mortgage.

In taxes that regularly tax the goods or rights that are registered in a public register or their direct products, certain or presumed, the State, the Autonomous Communities and the local entities will have preference over any other creditor or acquirer, even if they have registered their rights, for the recovery of the accrued and unsatisfied debts corresponding to the calendar year in which the payment is required and the immediate prior payment.

Article 79. Condition of goods.

1. The acquirers of goods affected by law to the payment of the tax liability will respond to them, by way of the tax action, if the debt is not paid.

2. The goods and rights transmitted shall be liable to the payment of the amounts, either settled or not, corresponding to the taxes levied on such transmissions, acquisitions or imports, irrespective of whether they are in possession, this is a third party protected by the public faith registration or the acquisition of the goods with good faith and fair title, in commercial or industrial establishment, in the case of non-registered movable property.

3. Provided that the law grants a tax benefit whose definitive effectiveness depends on the subsequent compliance by the tax obligation of any requirement for that requirement, the tax administration will make the total amount of the tax (b) settlement that would have been due to the failure to mediate the tax benefit, which the holders of the relevant public records will record on a marginal note of affection.

In the event that a higher amount of the eventual settlement referred to in the preceding subparagraph is made after and as a result of the administrative verification actions, the competent body shall proceed to the communicate to the competent registrar for the purposes of the statement of the highest amount on the marginal note of the condition.

Article 80. Right of retention.

The tax administration will have the right of withholding against all goods declared in customs for the payment of the relevant customs and tax debt, for the amount of the respective duties and taxes liquidated, if the payment of the same is not sufficiently guaranteed.

Article 81. Precautionary measures.

1. In order to ensure the recovery of the tax liability, the Administration may take interim precautionary measures where there are reasonable indications that such recovery would otherwise be frustrated or severely hampered.

The precautionary measure must be notified to the affected person with an explicit mention of the reasons for its adoption.

2. The measures shall be proportionate to the damage to be avoided and to the amount strictly necessary to ensure the recovery of the debt. In no case shall they be adopted which may cause injury to the detriment of difficult or impossible repair.

3. The precautionary measures may consist of:

(a) The withholding of payment of tax refunds or other payments to be made by the tax administration. The total or partial precautionary withholding of a tax refund shall be notified to the person concerned together with the refund agreement.

(b) The preventive seizure of property and rights, which shall be carried out on a preventive basis, where appropriate.

c) The prohibition of the disposal, tax or disposal of goods or rights.

(d) The retention of a percentage of payments which undertakings which employ or subcontract the execution of works or the provision of services corresponding to their principal activity are carried out by contractors or subcontractors, in guarantee of tax obligations relating to taxes to be passed on or amounts to be withheld from workers, professionals or other employers, in the part corresponding to the works or services covered by the procurement or subcontracting.

e) Any other legally intended.

4. Where the tax liability is not settled but the settlement proposal has been communicated in a verification or inspection procedure, precautionary measures may be taken to ensure its recovery in accordance with the provisions of this Regulation. Article. In the case of tax debts relating to quantities retained or passed on to third parties, precautionary measures may be taken at any time during the verification or inspection procedure.

5. The effects of the precautionary measures shall cease within six months of their adoption, except in the following cases:

(a) That they become liens in the award procedure or in judicial injunctions, which will have effects from the date of adoption of the precautionary measure.

b) The circumstances that led to its adoption disappear.

(c) That, at the request of the data subject, its replacement should be agreed upon by another guarantee which is deemed sufficient.

In any case, the precautionary measures must be lifted if the tax obligation presents a solidarity guarantee of a credit institution or a mutual guarantee company or a certificate of security of caution that guarantees the recovery of the the amount of the precautionary measure. If the obligor proceeds to the payment in voluntary period of the tax obligation whose compliance ensured the precautionary measure, without mediating suspension of the income, the tax administration will have to pay the expenses of the guarantee provided.

(d) The extension of that period by a reasoned agreement, without the extension being able to exceed six months.

6. The freezing of money and goods may be agreed in sufficient amount to ensure the payment of the tax liability which is required for gainful activities carried out without establishment and which have not been declared. The preventive seizure of revenue from public spectacles which have not previously been declared to the tax authorities may also be agreed.

7. In addition to the general system of precautionary measures established in this article, the tax administration may agree to withhold payment of tax refunds or other payments to be made to persons against whom it has been filed. a complaint or complaint for crime against the Public Finance or a judicial process for such a crime, in the amount deemed necessary to cover the civil liability that may be agreed.

This retention shall be notified to the data subject, the Ministry of Public Prosecutor and the competent judicial body, and shall be maintained until the latter takes the decision.

Article 82. Guarantees for the deferral and fractionation of the payment of the tax liability.

1. In order to ensure the deferrals or fractionations of the tax liability, the tax administration may require that it be in favour of a credit institution or a mutual guarantee company or a certificate of insurance caution.

Where it is justified that it is not possible to obtain such an endorsement or certificate or that its contribution seriously compromises the viability of the economic activity, the Administration may accept guarantees consisting of a mortgage, personal and solidarity security or other security which is deemed sufficient, in such a way as to be determined by regulation.

In the terms that are regulated, the tax liability may request the Administration to take precautionary measures to replace the guarantees provided for in the preceding paragraphs. In these cases, the provisions of paragraph 5 of the previous article of this law shall not apply.

2. The following cases may be wholly or partially waived in respect of the provision of the guarantees referred to in the preceding paragraph:

(a) When the tax debts are of a lower amount than the one set out in the tax rules. This derogation may be limited to requests made at certain stages of the recovery procedure.

(b) Where the obligation to pay does not have sufficient assets to guarantee the debt and the execution of its assets could substantially affect the maintenance of the productive capacity and the level of employment of the activity (a) the economic activity of the Member State concerned, or may cause serious bankruptcy for the interests of the public treasury, in the manner prescribed by law.

c) In any other cases that the tax law establishes.

TITLE III

The application of the tributes

CHAPTER I

General principles

SECTION 1. TAX PROCEDURES

Article 83. Scope of application of the taxes.

1. The application of the taxes includes all administrative activities aimed at informing and assisting the tax authorities and the management, inspection and collection, as well as the actions of those who are obliged to carry out their duties. rights or in compliance with their tax obligations.

2. The duties of application of the taxes shall be exercised separately from that of the decision of the economic and administrative complaints which are brought against the acts dictated by the tax administration.

3. The application of the taxes shall be carried out through the administrative, inspection, collection and other administrative procedures provided for in this Title.

4. It is for each tax administration to determine its administrative structure for the exercise of the application of taxes.

Article 84. Territorial jurisdiction in the application of taxes.

The jurisdiction in the territorial order shall be attributed to the body to be determined by the tax administration, in the development of its powers of organization, by means of which it must be published in the bulletin appropriate officer.

By default of express provision, the jurisdiction shall be attributed to the lower functional body in whose territorial scope the tax domicile of the tax obligor is radiating.

SECTION 2. INFORMATION AND ASSISTANCE TO TAX AUTHORITIES

Article 85. Duty of information and assistance to tax authorities.

1. The Administration shall provide the required tax authorities with the necessary information and assistance with regard to their rights and obligations.

2. The activity referred to in the previous paragraph shall be used, inter alia, through the following actions:

a) Publication of updated texts of the tax rules, as well as of the most important administrative doctrine.

(b) Communications and actions of information carried out by the services intended for this purpose in the tax administration bodies.

c) Contstations for written queries.

d) Pre-valuation actuations.

e) Assistance to those required to carry out declarations, self-measures and tax communications.

Article 86. Publications.

1. During the first quarter of the year, the Ministry of Finance will release the updated texts of the state rules with a law and real decree in the field of taxation, in which there have been variations on the texts in force in the previous year, as well as a list of all tax provisions that have been adopted in that year.

2. The Ministry of Finance shall periodically disseminate the replies to consultations and the economic and administrative resolutions which it considers to be of greater importance and impact.

3. The tax authorities of the State and of the autonomous communities may agree that the public languages referred to in paragraph 1 shall be made in the official languages of the autonomous communities.

4. Access via the Internet to the publications referred to in this Article and, where appropriate, to the information provided for in Article 87 of this Law shall be, in any case, free of charge.

Article 87. Communications and information actions.

1. The tax administration shall inform the contributors of the existing administrative criteria for the application of the tax rules, facilitate the consultation of the computerised bases in which these criteria are contained and may send communications aimed at reporting on the taxation of certain sectors, activities or sources of income.

2. The tax authorities shall provide, at the request of the parties concerned, the full text of specific consultations or resolutions, by deleting any reference to the data enabling the identification of the persons concerned.

3. The information provided for in this Article may be carried out by means of the use and application of electronic, computerised and electronic techniques and means.

Article 88. Written tax queries.

1. The obligation may be made by the obligation to the tax authorities to consult the system, the classification or the tax classification in each case.

2. Written tax consultations shall be made before the end of the period laid down for the exercise of the rights, the presentation of declarations or self-measures or the fulfilment of other tax obligations.

The consultation shall be made in writing addressed to the body responsible for its response, with the content to be established regulatively.

3. Tax consultations may also be made by professional bodies, official chambers, employers ' organisations, trade unions, consumer associations, associations or foundations representing the interests of persons with disabilities, business associations and professional organisations, as well as the federations which bring together the bodies or entities mentioned above, where they relate to issues affecting the generality of their members or partners.

4. The tax administration shall, with notification to the person concerned, file consultations which do not meet the requirements laid down in accordance with paragraph 2 of this Article and are not subject to a request from the Administration.

5. The competence to answer the consultations will be the responsibility of the tax administration bodies that have been assigned the initiative for the elaboration of provisions in the tax order, its proposal or interpretation.

6. The competent tax authority shall reply in writing to the consultations meeting the requirements laid down pursuant to paragraph 2 of this Article within six months of its submission.

The failure to respond within that period shall not imply the acceptance of the criteria expressed in the consultation document.

7. The procedure for processing and responding to the consultations shall be conducted in a regulatory manner.

8. The competence, procedure and effects of the replies to the consultations concerning the application of the Community customs legislation shall be governed by the provisions of the Community Customs Code.

Article 89. Effects of the replies to written tax consultations.

1. The reply to written tax consultations shall have binding effects, in the terms provided for in this Article, for the bodies and entities of the tax administration responsible for the application of the taxes in their relationship with the consultant.

As long as the legislation or case law applicable to the case is not amended, the criteria expressed in the answer shall apply to the applicant, provided that the consultation has been formulated within the time limit referred to in the paragraph 2 of the previous article and the circumstances, background and other data collected in the consultation document would not have been altered.

The tax authorities charged with the application of the taxes will have to apply the criteria contained in the written tax consultations to any obligation, provided that there is identity among the facts and circumstances of the obligation and those that are included in the response to the consultation.

2. The tax authorities shall not have binding effects on the replies to the consultations made within the period referred to in paragraph 2 of the preceding Article which raise questions relating to the subject matter or the processing of a previously started procedure, resource, or claim.

3. The submission and response of the consultations shall not interrupt the time limits laid down in the tax rules for the performance of the tax obligations.

4. The reply to the written tax consultations shall be of an information nature and the tax liability may not bring any action against that defence. It may do so against the act or administrative acts which are subsequently issued in accordance with the criteria stated in the defence.

Article 90. Information on the basis of the acquisition or transfer of immovable property.

1. Each tax administration shall inform, at the request of the person concerned and in relation to the taxes the management of which corresponds to it, of the value for tax purposes of the immovable property which, situated within the territory of its jurisdiction, is to be acquisition or transmission object.

2. This information shall have binding effects for a period of three months from the notification to the data subject, provided that the request has been made prior to the end of the deadline for submitting the relevant information. self-validation or declaration and sufficient and true data have been provided to the tax administration.

Such information shall not prevent the subsequent administrative verification of the elements of fact and circumstances manifested by the tax obligation.

3. The person concerned shall not make any appeal against the information communicated. It may do so against the act or administrative acts subsequently referred to in relation to such information.

The failure to respond shall not imply acceptance of the value which, if any, would have been included in the request of the data subject.

Article 91. Prior valuation agreements.

1. The tax authorities may apply to the tax authorities, where the laws or regulations of each member state so provide, to determine on a prior and binding basis the valuation for tax purposes of income, products, assets, expenses and other key elements of the tax liability.

2. The application must be submitted in writing, before the taxable event or, where appropriate, the time limits laid down by the rules of each tax.

This request will be accompanied by the proposal of assessment made by the tax obligation.

3. The tax authorities may verify the factual elements and the circumstances declared by the tax liability.

4. The agreement of the tax administration shall be issued in writing, with an indication of the assessment, of the factual situation to which it relates, of the tax to which it applies and of its binding nature, in accordance with the procedure and the time limits. fixed in the regulations of each tribute. Failure to respond to the tax administration in time will imply acceptance of the values proposed by the tax liability.

5. As long as the legislation is not modified or significantly changes the economic circumstances that founded the valuation, the tax administration that would have dictated the agreement will be obliged to apply the values expressed in it. Such an agreement shall be valid for a period of three years, unless the rules laid down by it provide for a different period.

6. The tax authorities may not bring an action against the agreements covered by this provision. They may do so against the act or administrative acts subsequently issued in application of the assessments included in the agreement.

SECTION 3. SOCIAL COLLABORATION IN THE APPLICATION OF TAXES

Article 92. Social collaboration.

1. The persons concerned may cooperate in the application of the taxes in the terms and conditions which are determined to be determined.

2. In particular, such collaboration may be implemented through agreements of the tax administration with other public administrations, with private entities or with institutions or organizations representing sectors or social interests, labor, business, or professional.

3. Social collaboration in the application of taxes may refer, inter alia, to the following aspects:

(a) Realization of studies or reports related to the elaboration and implementation of general provisions and the application of the means referred to in paragraphs (b) and (c) of Article 57 (1) of this Law.

b) Information and broadcast campaigns.

c) Simplification of compliance with tax obligations.

d) Assistance in the performance of autoliquidations, declarations and communications and in their correct fulfillment.

e) Presentation and referral to the tax administration of autoliquidations, declarations, communications or any other document with a tax significance, subject to the authorization of the tax authorities.

f) Subhealing of defects, subject to authorization of the tax authorities.

g) Information on the processing status of refunds and reimbursements, subject to the authorization of tax authorities.

h) Application and obtaining of tax certificates, subject to the authorization of the tax authorities.

4. The tax administration may point out the requirements and conditions for social collaboration to be carried out through the use of electronic, electronic and telematic techniques and means.

Article 93. Reporting obligations.

1. Natural or legal persons, public or private, as well as the entities referred to in Article 35 (4) of this law, shall be required to provide the tax administration with all kinds of data, reports, records, and Tax purposes related to the fulfilment of their own tax obligations or deducted from their economic, professional or financial relations with other persons.

In particular:

(a) Retainers and those who are required to make income on account must present relationships of payments in cash or in kind to other persons or entities.

(b) Companies, associations, professional associations or other entities which, among their functions, carry out the collection of professional fees or of rights derived from intellectual, industrial, author or other property by the account of its partners, associates or collegiates, shall communicate this data to the tax administration.

The same obligation shall be subject to those persons or entities, including banking, credit or financial mediation in general that, legally, legally or habitually, perform management or intervention in the recovery of professional or commission fees, for the activities of recruitment, placement, disposal or mediation in the capital market.

(c) Persons or entities depository of cash or in accounts, securities or other assets of debtors to the tax administration in the executive period shall be required to inform the collection bodies and to comply with the the requirements made by them in the performance of their duties.

2. The obligations referred to in the preceding paragraph shall be complied with in general in the form and time-limits to be determined, or by an individual requirement of the tax administration which may be applied in any time after the performance of the operations related to the required data or background.

3. Failure to comply with the obligations laid down in this Article shall not be covered by banking secrecy.

Individual requirements relating to movements of current accounts, savings and time deposits, loan and credit accounts and other active and passive transactions, including those that are reflected in accounts (a) transitional or materialised in the issuance of cheques or other payment orders, of banks, savings banks, credit unions and any other entities engaged in banking or credit traffic, may be carried out in the exercise of the functions for inspection or collection, subject to the authorization of the tax administration body, which Regulation is determined.

The individual requirements shall specify the identification data of the cheque or payment order in question, or the operations under investigation, the affected tax authorities, holders or authorised persons, and the time period to which they relate.

The investigation pursuant to this paragraph may affect the origin and destination of the movements or checks or other payment orders, although in such cases it may not exceed the identification of the persons and the accounts in which the source and destination are located.

4. Public servants, including official professionals, will be required to collaborate with the

Tax administration by providing all kinds of information with a tax transcendence that they have, unless applicable:

a) The secret of the content of the correspondence.

b) The secret of the data that has been supplied to the Administration for a purely statistical purpose.

(c) The secret of the notarial protocol, which shall cover the public instruments referred to in Articles 34 and 35 of the Law of 28 May 1862, of the Notary, and those relating to matrimonial matters, with the exception of concerning the economic regime of the spousal society.

5. The obligation of other professionals to provide information with a tax significance to the tax authorities shall not be made up to private non-economic data which they know for the purpose of carrying out their business. against honor or personal and family intimacy. It shall also not reach those confidential data of its customers who are aware of as a result of the provision of professional advisory or defence services.

Professionals will not be able to invoke professional secrecy to prevent the verification of their own tax situation.

Article 94. Authorities subject to the duty to report and collaborate.

1. The authorities, whatever their nature, the owners of the organs of the State, of the autonomous communities and of the local authorities; the autonomous agencies and the business public entities; the chambers and corporations, schools and professional associations; social security mutual societies; other public entities, including social security managers and those who, in general, exercise public functions, shall be required to supply the administration How much data, reports, and background with tax transcendence is by means of general provisions or through specific requirements, and to lend to it and its agents, support, competition, assistance and protection for the exercise of its functions.

They shall also participate in the management or levy of taxes by means of warnings, repercussions and retentions, documentaries or pecuniary, in accordance with the provisions of the laws or regulations in force.

2. The same obligations will be subject to political parties, trade unions and business associations.

3. The courts and tribunals shall provide the tax administration, either on its own initiative or at the request of the tax administration, with any data with a tax transcendence arising from the judicial proceedings of those who are aware of it, respecting, where appropriate, the secret of the summary proceedings.

4. The Executive Service of the Commission on the Prevention of Money Laundering and Monetary Violations and the Commission on Surveillance of Terrorist Financing Activities, as well as the Secretariat of both commissions, will facilitate the administration of the Tax-related data obtained in the exercise of its functions, either on its own initiative or on a general basis or on an individual basis, in terms of the terms that they regulate.

The tax authorities will be able to use the information provided for the regularization of the tax situation of the obligated in the course of the verification or inspection procedure, without necessary to carry out the requirement referred to in paragraph 3 of the previous Article.

5. The transfer of personal data to be made to the tax administration in accordance with the provisions of the preceding article, in the preceding paragraphs of this article or in another rule of law, shall not require the consent of the affected. In this field, the provisions of Article 21 (1) of the Organic Law 15/1999 of 13 December on the Protection of Personal Data are not applicable.

Article 95. The reserved character of the data with tax importance.

1. The data, reports or records obtained by the tax authorities in the performance of their duties are reserved and may only be used for the effective application of the taxes or resources entrusted to them and for the imposition of the penalties provided for, without being able to be transferred or communicated to third parties, unless the assignment is intended to:

(a) The collaboration with the courts and the Prosecutor's Office in the investigation or prosecution of crimes that are not to be pursued solely at the instance of an aggrieved person.

b) Collaboration with other tax administrations for the purpose of fulfilling tax obligations in the field of their competences.

(c) collaboration with the Labour and Social Security Inspectorate and with the managing bodies and the common services of social security in the fight against fraud in the levy and collection of the quota system Social security, as well as in obtaining and enjoying benefits in charge of such a system.

d) Collaboration with public administrations for the fight against tax crime and fraud in obtaining or receiving aid or grants from public funds or from the European Union.

e) Collaboration with the parliamentary committees of inquiry in the legally established framework.

(f) The protection of the rights and interests of minors and disabled by the courts or the Prosecutor's Office.

g) Collaboration with the Court of Auditors in the exercise of its oversight functions of the State Tax Administration Agency.

h) The collaboration with the judges and courts for the execution of firm judicial decisions. The judicial request for information shall require an express decision in which, subject to the weighting of the public and private interests concerned in the case in question and the other means or sources of knowledge relating to the existence of the other of the assets and rights of the debtor, the need to collect data from the tax administration is motivated.

i) The collaboration with the Executive Service of the Commission on the Prevention of Money Laundering and Monetary Violations, with the Commission on Surveillance of the Financing of Terrorism and with the Secretariat of both commissions, in the exercise of their respective duties.

j) Collaboration with public law bodies or entities in charge of the collection of public non-tax resources for the correct identification of those required to pay.

k) Collaboration with public administrations for the development of their functions, subject to the authorization of the tax authorities to refer to the data provided.

2. In the cases of disposal provided for in the previous paragraph, information of a tax nature must preferably be supplied by means of the use of computerised or telematic means. Where public administrations are able to provide the information by such means, they may not require interested parties to provide tax administration certificates in relation to that information.

3. The tax administration shall take the necessary measures to ensure the confidentiality of the tax information and its proper use.

How many authorities or officials are aware of this data, reports or background will be required to the strictest and most complete secrecy with respect to them, except in the cases cited. Irrespective of any criminal or civil liability that may arise, the breach of this particular duty of stealth shall be deemed to be a very serious disciplinary offence.

When the possible existence of a non-perseable offence is appreciated only at the instance of an aggrieved person, the tax administration will deduct the tax from the fault or refer to the Fiscal Ministry facts that are deemed to constitute a crime. The appropriate procedure may also be initiated directly by means of the competent Legal Service.

4. The retainers and required to make income on account may only use the data, reports or background related to other tax obligations for the correct and effective implementation of the obligation to make payments on account. Such data shall be communicated to the tax authorities in the cases provided for in the rules of each tax.

Except as provided in the preceding paragraph, the data, reports, or records have a reserved character. The retainers and obliged to make income on account are subject to the strictest and most complete secrecy with respect to them.

SECTION 4. COMPUTER AND TELEMATICS TECHNOLOGIES

Article 96. Use of computer and telematics technologies.

1. The tax administration shall promote the use of the electronic, computer and electronic means and techniques necessary for the development of its activity and the exercise of its powers, with the limitations that the Constitution and the laws set.

2. Where it is compatible with the technical means available to the tax authorities, citizens may relate to it in order to exercise their rights and fulfil their obligations through electronic, electronic or electronic means telematics with the guarantees and requirements foreseen in each procedure.

3. The procedures and actions used for the use of electronic, electronic and electronic means and techniques shall ensure the identification of the acting tax authority and the exercise of its competence. In addition, where the tax administration acts in an automated manner, the identification of the competent bodies for the programming and monitoring of the information system and of the competent bodies shall be ensured in order to resolve the can be brought in.

4. The electronic, computerised and telematic programmes and applications which are to be used by the tax authorities for the exercise of their powers shall be approved in advance in such a way as to be determined regulentarily.

5. The documents issued, whatever their support, by electronic, computer or telematic means by the tax authorities, or those that are issued as copies of originals stored by these same means, as well as the images electronic documents of the original documents or copies thereof, shall have the same validity and effectiveness as the original documents, provided that their authenticity, integrity and preservation are guaranteed and, where appropriate, the reception by the person concerned, as well as the compliance with the guarantees and requirements required by the applicable rules.

CHAPTER II

Common rules on tax procedures and actions

Article 97. Regulation of tax actions and procedures.

The performances and procedures for applying the taxes will be regulated:

(a) By the special rules laid down in this Title and the regulatory regulations given in its development, as well as by the procedural rules contained in other tax laws and in their regulatory regulations development.

b) Substitute, by general provisions on administrative procedures.

SECTION 1. SPECIALTIES OF ADMINISTRATIVE PROCEDURES IN THE FIELD OF TAXATION

Subsection 1. Phases of Tax Procedures

Article 98. Initiation of tax procedures.

1. Tax proceedings and procedures may be initiated on their own initiative or at the request of the tax liability, by means of self-settlement, declaration, communication, application or any other means provided for in the tax rules.

2. The documents for the initiation of the proceedings and the tax procedures shall include, in any case, the name or social name and the tax identification number of the tax obligor and, where applicable, the person who represents.

3. The tax administration may approve models and standard systems for self-marketing, declarations, communications, applications or any other means provided for in the tax rules for cases in which the mass processing takes place. of the tax proceedings and proceedings. The tax authorities shall make available to the tax authorities the models mentioned under the conditions laid down in the tax rules.

4. In the field of State competence, the Minister of Finance may determine the circumstances and conditions under which the tax authorities must present by telematic means their declarations, autoliquidations, communications, applications and any other document with tax significance.

Article 99. Development of tax performances and procedures.

1. In the development of tax proceedings and procedures, the Administration shall at all times make it easier for the tax authorities to exercise the rights and to carry out their duties, in accordance with the terms set out in paragraphs 1 and 2. next.

2. The tax authorities may refuse to submit documents that are not required by the tax rules and those that have previously been submitted by themselves and which are in the hands of the Administration. Acting tax. It may, in any event, require the data subject to ratify specific or third party specific data previously provided.

3. The tax authorities have the right to be issued with certification of the self-actions, declarations and communications they have presented or of specific extremes contained therein.

4. The person who is a party to a performance or tax procedure may obtain copies of the documents appearing in the file on his/her coast, except that they affect the interests of third parties or the privacy of other persons or that the rules in force. Copies shall be made available in the proceedings for a hearing or, failing that, in the case of allegations subsequent to the motion for a resolution.

5. Access to records and documents forming part of a file completed at the date of the application and which are in the administrative files may be requested only by the tax obligor who has been a party to the proceedings. tax, without prejudice to the provisions of Article 95 of this Law.

6. The opening of a specific period and the prior communication of the actions to the stakeholders will not be necessary for the practice of the test in the tax procedures.

7. The actions of the tax administration in the procedures for the application of taxes shall be documented in communications, proceedings, reports and other documents provided for in the specific rules of each procedure.

Communications are the documents through which the Administration notifies the tax obligation of the initiation of the procedure or other facts or circumstances relating to it or makes the requirements that are necessary to any person or entity. Communications may be incorporated into the content of the proceedings to be extended.

The proceedings are the public documents that extend to record facts, as well as the manifestations of the tax or person with whom the actions are understood. Proceedings may not contain proposals for tax settlements.

The tax authorities shall issue, on their own initiative or at the request of third parties, the reports which are required in accordance with the legal system, which may be requested by other bodies and services of public administrations. the legislative and judicial powers, in the terms laid down by the laws, and those necessary for the application of the taxes.

8. In tax proceedings, it may be possible to dispense with the procedure for hearing prior to the motion for a resolution when minutes are signed with agreement or where the regulatory procedure of the procedure provides for a procedure of subsequent to that proposal. In the latter case, the file shall be made manifest in the case of allegations.

The claims procedure may not be longer than 10 days or more than 15 days.

Article 100. Termination of tax procedures.

1. It shall terminate the tax procedures of the resolution, the withdrawal, the waiver of the right on which the application is based, the material impossibility of continuing them with over-sold causes, the expiration, the fulfilment of the obligation that would have been subject to a requirement or any other cause provided for in the tax system.

2. The consideration of a decision shall be taken in an automated manner by the Tax Administration in those procedures in which this form of termination is provided.

Subsection 2. Th Tax Settlements

Article 101. Tax settlements: concept and classes.

1. The tax settlement is the settlement by which the competent authority of the Administration carries out the necessary quantification operations and determines the amount of the tax liability or the amount that, if any, results in return or to compensate in accordance with the tax regulations.

The tax administration shall not be obliged to adjust the settlements to the data recorded by the tax authorities in the self-transactions, declarations, communications, applications or any other document.

2. Tax settlements shall be provisional or final.

3. They will have the consideration of definitive:

(a) Those practised in the inspector procedure after checking and investigating all the elements of the tax obligation, except as provided for in paragraph 4 of this Article.

(b) Others to which the tax law grants such a character.

4. In other cases, the tax settlements shall be provisional.

Provisional liquidations may be issued in the inspection procedure in the following cases:

(a) Where any of the elements of the tax liability are determined on the basis of those relating to other obligations which have not been ascertained, which would have been regularised by way of provisional liquidation or by final liquidation which is not firm, or where there are elements of the tax obligation, the definitive verification of which would not have been possible during the procedure, in the terms to be established regulentarily.

(b) Where appropriate to make different settlement proposals in relation to the same tax liability. This is understood to be the case where the agreement referred to in Article 155 of this Law does not include all the elements of the tax obligation, where the conformity of the obligation does not relate to the whole of the regularisation, where a value check is carried out and is not the sole purpose of the regularisation and in the other cases which are provided for in regulation.

Article 102. Notification of tax settlements.

1. The liquidations shall be notified to the tax obligors in the terms provided for in Section 3 of Chapter II of Title III of this Law.

2. The liquidations shall be reported with the expression of:

a) The identification of the tax obligation.

(b) The determinants of the amount of the tax liability.

(c) The reasons for the same when they do not conform to the data recorded by the tax obligation or to the application or interpretation of the legislation made by it, with the expression of the essential facts and elements the originators, as well as the law grounds.

(d) The means of impeachment that may be exercised, an organ before which they may be presented and the time limit for their interposition.

e) The place, time and form in which the tax liability should be satisfied.

f) Its provisional or definitive character.

3. In the case of a periodic recovery charge, once the discharge in respect of the registration, registration or registration is notified, the successive settlements may be notified collectively by means of edicts. warn.

The increase in the tax base on the result of the declarations must be notified to the taxpayer with a specific expression of the facts and additional elements that motivate it, except where the modification comes from general revaluations authorised by law.

4. The cases in which the express notification is not required may be laid down, provided that the Administration so advises in writing to the tax obligor or his representative.

Subsection 3. Th resolution obligation and resolution deadlines

Article 103. Obligation to resolve.

1. The Tax Administration is required to expressly resolve all issues arising from the procedures for the application of the taxes, as well as to notify such express resolution.

2. There shall be no obligation to expressly rule in the proceedings relating to the exercise of rights which are only to be communicated by the tax liability and where the expiry of the right of the object of the procedure, waiver or withdrawal of the persons concerned.

However, when the person concerned expressly requests that the tax authorities declare that there have been any of the above circumstances, they shall be obliged to reply to their request.

3. The acts of liquidation, the acts of value verification, those which impose an obligation, those who refuse a tax benefit or the suspension of the execution of acts of application of the taxes, as well as the number of others in the legislation in force, they will be motivated by succinct reference to the facts and foundations of law.

Article 104. Time-limits for resolution and effects of the lack of express resolution.

1. The maximum period for the notification of the decision shall be that laid down by the regulatory rules of the relevant procedure, without exceeding six months, unless it is established by a rule with a law or a rule of law. European Community rules. Where the rules governing the procedures do not set a maximum deadline, this shall be six months.

The deadline will be counted:

a) In the procedures initiated ex officio, from the date of notification of the agreement of initiation.

(b) In the proceedings initiated at the request of the person concerned, from the date on which the document has entered the register of the body responsible for processing.

The award procedure shall be excluded from the provisions of this paragraph, the actions of which may be extended to the limitation period of the right of recovery.

2. For the sole purpose of understanding the obligation to notify within the maximum duration of the procedures, it will be sufficient to prove that an attempt has been made to notify the full text of the resolution.

The periods of justified interruption that are specified in regulation and the delays in the procedure for non-imputable cause to the Tax Administration shall not be included in the calculation of the time limit of resolution.

3. In proceedings initiated at the request of a party, the expiry of the maximum period without any express resolution shall produce the effects laid down by its regulatory rules. For this purpose, the system of alleged acts which corresponds to it shall be expressly regulated in any way in which the taxes are applied.

In the absence of such a regulation, the persons concerned may understand their requests for administrative silence, except those in the procedures for the exercise of the right of petition referred to in Article 29 of the Treaty. the Constitution and in the impeachment of acts and dispositions, in which the silence will have an effect that is out of order.

When the procedure is stopped for cause attributable to the tax obligation, the Administration will warn you that, after three months, you can declare the expiration of the procedure.

4. In the case of proceedings initiated ex officio, the expiry of the maximum period laid down without notification of express resolution shall produce the effects provided for in the regulatory rules for each procedure for the application of the taxes.

In the absence of express regulation, the following effects will occur:

(a) If these are procedures for which the recognition or, where appropriate, the constitution of rights or other individualised legal situations may arise, the tax authorities may understand that the administrative silence any favourable effects arising from the procedure.

(b) In procedures liable to produce adverse effects or taxation, the procedure shall be terminated.

5. The application shall be declared, either on its own initiative or at the request of the person concerned, by ordering the file of the proceedings.

Such an expiry will not, on its own, produce the limitation of the rights of the tax administration, but the actions taken in the expired procedures will not interrupt the limitation period nor will they be considered administrative requirements for the purposes referred to in Article 27 (1) of this Act.

The actions taken in the course of an expired procedure, as well as the documents and other evidence obtained in that procedure, shall retain their validity and effectiveness for evidentiary purposes in other proceedings. initiated or may be initiated later in connection with the same or another tax obligation.

SECTION 2

Article 105. Load the test.

1. In proceedings for the application of taxes, the person who claims his or her right must prove the facts of his or her own.

2. The tax authorities shall fulfil their duty to prove whether they specifically designate the evidence of evidence held by the tax authorities.

Article 106. Rules on means and assessment of the test.

1. In the tax procedures, the rules that on the means and the assessment of evidence are contained in the Civil Code and in Law 1/2000, of January 7, of Civil Procedure shall apply, except that the law establishes something else.

2. The own law of each tax may require formal deductibility requirements for certain transactions that are relevant to the quantification of the tax liability.

3. Deductible expenses and deductions which are incurred, where they are incurred by operations carried out by employers or professionals, shall be justified, as a matter of priority, by the invoice delivered by the employer or professional who has carried out the relevant operation or through the replacement document issued on the occasion of its completion which meet the requirements set out in the tax rules in both cases.

4. In cases where the bases or quotas offset or to be offset or the deductions applied or pending application have their origin in prescribed periods, the origin and the amount of the same shall be credited. by the display of the liquidations or self-procedures in which the accounting and the appropriate documentary media were included.

Article 107. Evidentiary value of the proceedings.

1. The measures extended in the course of the proceedings and the tax procedures are of a public nature and provide proof of the facts that motivate their formalisation, unless the contrary is established.

2. The facts contained in the proceedings and accepted by the taxable person subject to the procedure, as well as their manifestations, are presumed to be true and may only be rectified by proof that they were in fact wrong.

Article 108. Assumptions in tax matters.

1. The presumptions established by the tax rules may be destroyed by proof to the contrary, except in cases where a rule of law expressly prohibits it.

2. In order for presumptions not established by the rules to be admissible as a means of testing, it is essential that between the demonstrated fact and that which is to be deduced there is a precise and direct link according to the rules of the human criterion.

3. The tax administration may consider as the owner of any good, right, company, service, activity, exploitation or function to whom it appears as such in a tax register or in other public services, unless otherwise proved.

4. The data and elements of fact entered in the autoliquidations, declarations, communications and other documents submitted by the tax authorities are presumed to be true for them and may only be rectified by proof in

The data included in statements or answers to requirements in compliance with the obligation to supply information contained in Articles 93 and 94 of this law that will be used in the regularization of the The tax situation of others is presumed to be true, but they must be contrasted in accordance with the provisions of this section when the tax liability claims the inaccuracy or falsehood of the same. To this end, the declarant may be required to ratify and provide evidence of the data relating to third parties included in the declarations submitted.

SECTION 3 NOTIFICATIONS

Article 109. Notifications in tax matters.

The notification regime will be provided for in the general administrative rules with the specialties set out in this section.

Article 110. Place of practice of notifications.

1. In the proceedings initiated at the request of the party concerned, the notification shall be made at the place indicated for that purpose by the tax obligor or his representative or, failing that, in the tax domicile of one or the other.

2. In the case of proceedings initiated ex officio, the notification may be made at the tax office of the taxable person or his representative, at the centre of employment, at the place where the economic activity is carried out or in any other suitable for This purpose.

Article 111. People legitimized to receive notifications.

1. Where the notification is carried out at the place indicated for the purpose by the tax obligor or by his representative, or at the tax domicile of one or the other, if he is not present at the time of delivery, he may take charge of the same a person who is in that place or place of residence and who establishes his identity, as well as the employees of the community of neighbours or owners where the place indicated for the purpose of notifications or the tax domicile of the obligor or his/her representative.

2. The refusal of the notification made by the person concerned or his representative shall mean that the notification is made.

Article 112. Notification by appearance.

1. Where it is not possible to make the notification to the tax obligor or his representative for reasons not attributable to the Administration and attempted at least twice in the tax domicile, or in the one designated by the person concerned, if it is a the procedure initiated at the request of the same procedure, the circumstances of the notification attempts shall be recorded in the file. A single attempt shall be sufficient where the recipient is known as unknown in that address or place.

In this case, the obligated or its representative will be summoned to be notified by appearance by means of announcements that will be published, for once for each interested party, in the "Official State Gazette" or in the newsletters. of the Autonomous Communities or of the provinces, according to the Administration of which the act is intended to be notified and the territorial scope of the organ that dictates it. The publication in the relevant official gazette shall be made on five and 20 days of each month or, where appropriate, the immediate working day thereafter.

These announcements may also be displayed in the tax administration office corresponding to the last known tax address. In the event that the last known address is abroad, the notice may be displayed in the consulate or consular section of the embassy concerned.

The tax authorities may carry out the above announcements by employing and using computer, electronic and telematic means on the terms that the tax law establishes.

2. The publication in the official bulletins shall consist of the list of pending notifications with an indication of the tax officer or his representative, the procedure which motivates them, the body responsible for processing them, and the place and time limit for such notifications. the recipient of the same must appear to be notified.

In any case, the appearance must occur within 15 calendar days, from the time of the publication of the notice in the corresponding official bulletin. After that period without appearing, the notification shall be deemed to have been produced for all legal purposes on the day following the expiry of the period prescribed.

3. Where the start of a procedure or any of its formalities are notified as a result of the failure to compare the tax obligation or its representative, it shall be notified of the successive actions and proceedings of the said procedure, and the right to appear at any time of the same will be maintained. However, the settlement of the proceedings and the arrangements for the disposal of the goods in question must be notified in accordance with the provisions of this Section.

SECTION 4. ENTRY TO THE DOMICILE OF THE TAX OBLIGORS

Article 113. Judicial authorization for the entry into the domicile of the tax authorities.

When in the procedures for the application of the taxes it is necessary to enter the constitutionally protected domicile of a tax obligation or to make records in it, the tax administration will have to obtain the consent of that or appropriate judicial authorisation.

SECTION 5. PUBLIC COMPLAINT

Article 114. Public complaint.

1. By public denunciation, the tax authorities may be informed of facts or situations that may constitute tax infringements or be of importance for the application of taxes. The public complaint is independent of the duty to collaborate with the tax administration regulated in Articles 93 and 94 of this law.

2. A complaint shall be sent to the body responsible for carrying out any action which may be taken. This body may agree to the file of the complaint where it is deemed to be unfounded or where the facts or persons complained of are not sufficiently specified or identified.

It will be possible to initiate the actions that proceed if there are sufficient indications of veracity in the facts imputed and these are unknown to the tax administration. In this case, the complaint shall not form part of the administrative file.

3. The complainant shall not be considered to be interested in administrative proceedings which are initiated as a result of the complaint and shall not be informed of the outcome of the complaint. It shall also not be entitled to the interposition of resources or claims in relation to the results of such actions.

SECTION 6. TH POWERS AND CHECK AND RESEARCH FUNCTIONS

Article 115. Powers and checking and investigation functions.

1. The tax administration may verify and investigate the facts, acts, elements, activities, holdings, securities and other circumstances determining the tax obligation to verify the correct compliance with the applicable rules. to the effect.

2. In the development of the functions of verification or investigation, the tax administration shall describe the facts, acts or business carried out by the tax authority regardless of the previous qualification it would have given to the tax authorities. same.

3. The acts of granting or recognition of tax benefits which are conditional on the fulfilment of certain future conditions or the effective concurrence of certain unproved requirements in the procedure in which they were issued shall be provisional character. The tax authorities may verify in a subsequent procedure of application of the taxes the concurrence of such conditions or requirements and, where appropriate, regularise the tax situation of the obligor without the need to proceed to the prior review of such provisional acts in accordance with the provisions of Title V of this Act.

Article 116. Tax control plan.

The tax administration will annually draft a tax control plan that will have a reserved character, although this will not prevent the general criteria that inform it from being made public.

CHAPTER III

Tax management actions and procedures

SECTION 1. GENERAL PROVISIONS

Article 117. Tax management.

1. Tax management consists in the exercise of administrative functions aimed at:

(a) The receipt and processing of statements, self-reporting, data communications and other documents with a tax significance.

b) The verification and realization of the returns provided for in the tax regulations.

c) The recognition and verification of the origin of the tax benefits in accordance with the regulatory regulations of the relevant procedure.

(d) Control and simplification agreements relating to the obligation to invoice, as soon as they are tax-related.

e) The performance of enforcement actions to comply with the obligation to file tax returns and other formal obligations.

f) Performing data verification actions.

g) Performing value checking actions.

h) The performance of limited-check performances.

i) The practice of tax settlements resulting from verification and verification actions performed.

j) The issuance of tax certificates.

k) The issue and, where applicable, revocation of the tax identification number, in the terms set out in the specific regulations.

l) The elaboration and maintenance of tax censuses.

m) Information and tax assistance.

n) The implementation of the other actions of application of the taxes not integrated in the functions of inspection and collection.

2. The actions and the exercise of the functions referred to in the previous paragraph shall be carried out in accordance with the provisions of this law and its implementing rules.

Article 118. Forms of initiation of tax management.

As provided for in the tax regulations, tax management will be initiated:

a) By a self-validation, by a data communication or by any other class of declaration.

b) By an application for the tax obligation, as provided for in Article 98 of this Law.

c) Of trade by the tax administration.

Article 119. Tax return.

1. A tax declaration shall be deemed to be any document filed with the tax administration where the realization of any relevant event for the application of the taxes is recognized or expressed.

The filing of a declaration does not imply acceptance or recognition by the tax liability of the origin of the tax obligation.

2. Regulations may be determined in cases where the verbal declaration or the declaration made by any other act of manifestation of knowledge is admissible.

3. The options under the tax rules to be exercised, requested or waived with the submission of a declaration may not be rectified after that time, unless the correction is made in the regulatory period of the statement.

Article 120. Autoliquidations.

1. The self-actions are statements in which the tax authorities, in addition to communicating to the Administration the data necessary for the settlement of the tax and other information, carry out the operations of the qualification and quantification necessary to determine and enter the amount of the tax liability or, where appropriate, to determine the amount to be returned or to compensate.

2. The authorities submitted by the tax authorities may be subject to verification and verification by the Administration, which shall, where appropriate, carry out the liquidation as appropriate.

3. Where a tax obligor considers that a self-settlement has in any way prejudiced its legitimate interests, it may request the rectification of such self-settlement in accordance with the procedure to be regulated.

When the rectification of an autoliquidation originated a refund derived from the tax rules and six months had elapsed without the payment due to the tax administration for cause attributable to the tax administration, the pay the interest on the delay in Article 26 of this law on the amount of the refund, without requiring the obligation to be requested by the obligor.

For these purposes, the six-month period shall begin to be counted from the end of the period for the submission of the reverse charge or, if the latter has been concluded, on the basis of the submission of the request for a rectification.

When the rectification of an autoliquidation originates the return of an undue income, the tax administration will pay the interest of late in the terms mentioned in Article 32 (2) of this law.

Article 121. Data communication.

Data is considered to be the statement filed by the tax obligor to the Administration to determine the amount that, if any, will be returned. The return shall be deemed to be requested by means of the communication.

Article 122. Declarations, autoliquidations and complementary or substitute communications.

1. The tax authorities may submit additional self-actions, or supplementary or substitute declarations or notices, within the time limit set for their submission or after the end of that period, which has not prescribed the right of the Administration to determine the tax liability. In the latter case they will have the character of extemporanae.

2. Additional self-measures shall be intended to supplement or amend those previously submitted and may be submitted where it is an amount higher than that of the previous autoliquidation or an amount to be returned or to compensate for less than the previously self-described. In other cases, the provisions of Article 120 (3) of this Law shall be provided for.

By way of derogation from the foregoing paragraph and unless otherwise specifically established, where after the application of an exemption, deduction or tax incentive the loss of the right to his or her application for non-compliance with the requirements to which it is conditional, the tax obligation must include in the autoliquidation corresponding to the tax period in which the non-compliance with the quota or the quantity derived from the the exemption, deduction or tax incentive unduly applied in the tax periods together with interest on late payment.

3. Tax authorities may submit statements or communications of supplementary or replacement data, stating whether this is one or the other way, in order to complete or replace those previously submitted.

SECTION 2. TAX MANAGEMENT PROCEDURES

Article 123. Tax management procedures.

1. These are tax management procedures, among others, the following:

a) The return procedure initiated by self-validation, request, or data communication.

b) The procedure initiated by declaration.

c) The data verification procedure.

d) The value checking procedure.

e) The limited checking procedure.

2. Other tax management procedures to which the rules laid down in Chapter II of this Title shall apply in any case may be regulated.

Subsection 1. Return procedure initiated by autoliquidation, request, or data communication

Article 124. Initiation of the return procedure.

As set out in the regulatory regulations for each tax, the refund procedure will be initiated by the submission of an autoliquidation of the amount to be returned, by submitting an application. return or through the presentation of a data communication.

Article 125. Returns derived from the presentation of autoliquidations.

1. Where the filing of an autoliquidation is the amount to be returned, the tax administration shall make the refund as appropriate in accordance with Article 31 of this Law.

2. The time limit laid down for the refund shall start from the end of the period laid down for the submission of the reverse charge.

In the case of an out-of-date submission of self-published amounts resulting in an amount to be returned, the time limit referred to in Article 31 of this law to return shall be counted from the date of the submission of the Extemporaneous autoliquidation.

Article 126. Returns derived from the submission of requests or data communications.

1. Where the tax rules so indicate, the refund procedure shall be initiated by the filing of an application with the tax administration or, in the case of a tax obligation which has no obligation to present self-validation, by presenting a data communication.

2. The time limit for the practice of the refund in accordance with Article 31 of this Law shall begin to be counted from the submission of the application or from the end of the period provided for the submission of the data communication.

3. The procedure shall be governed by the rules of each tribute.

Article 127. Termination of the return procedure.

The return procedure will terminate the agreement in which the requested return is recognized, by expiration in the terms of Article 104 (3) of this law or by the initiation of a verification procedure. data, limited verification or inspection.

In any case, the obligation to satisfy the interest of delay on the return that can be practiced, in accordance with the provisions of Article 31 of this Law, shall be maintained.

Subsection 2. First Procedure initiated by declaration

Article 128. Initiation of the tax management procedure by declaration.

1. Where the rules of the tax so provide, the management of the tax shall be initiated by the lodging of a declaration by the tax obligor in which the taxable event is made and the information necessary for it to be communicated the Administration quantifies the tax obligation through the practice of a provisional settlement.

2. The tax administration may initiate this procedure again for the settlement of the charge within the limitation period when the procedure initiated by declaration is terminated by expiry.

Article 129. Processing of the procedure initiated by declaration.

1. The tax administration shall notify the settlement within six months of the day following the end of the period for filing the declaration or from the date following the communication of the Administration initiating the procedure in the case referred to in paragraph 2 of the previous Article.

In the case of submission of extemporaneous statements, the six-month period for reporting the settlement shall begin to be counted from the day following the filing of the declaration.

The rules of each tribute may point out different deadlines for notifying the settlement.

2. For the purposes of the preceding paragraph, the tax authorities may use the data entered by the tax liability in their declaration or any other information in their possession, may require the obligation to clarify the data. entered in their declaration or supporting evidence thereof and may carry out securities verification actions.

3. The tax authorities shall notify, without further processing, the liquidation that proceeds, with the exception of the following paragraph.

When actions have been taken in accordance with the provisions of paragraph 2 of this Article and the data or values taken into account by the Tax Administration do not correspond to those recorded by the tax administration. (i) a statement of this kind must be made expressly in the proposal for a liquidation, which must be notified, with a brief reference to the facts and grounds of law giving it, in order for the tax obligation to take account of the It suits your right.

In the settlements that are issued in this proceeding, no interest of late payment will be required from the filing of the declaration until the end of the period for the payment on a voluntary basis, without prejudice to the may proceed in accordance with the provisions of Article 192 of this Law.

Article 130. Termination of the procedure initiated by declaration.

The procedure initiated by means of a declaration filed by the tax obligor will end with some of the following reasons:

(a) For interim settlement practiced by the tax administration.

(b) By expiry of the period provided for in paragraph 1 of the preceding Article without notification of the liquidation, without prejudice to the possibility that the tax authorities may initiate this procedure again of the limitation period.

Subsection 3. Data Verification Procedure

Article 131. Data verification procedure.

The Tax Administration may initiate the data verification procedure in the following assumptions:

(a) When the statement or self-settlement of the tax obligor suffers from formal defects or incurs arithmetic errors.

(b) Where the declared data does not match the data contained in other declarations submitted by the same or with those held by the tax administration.

(c) Where an undue application of the rules that is apparent from the declaration itself or the self-validation submitted or the supporting documents provided with it is assessed.

(d) Where the clarification or justification of any data relating to the submitted declaration or self-settlement is required, provided that it does not relate to the development of economic activities.

Article 132. Getting started and processing the data verification procedure.

1. The data verification procedure may be initiated by means of a request from the Administration for the tax obligation to clarify or justify the discrepancy observed or the data relating to its declaration or self-validation, or by means of the notification of the settlement proposal where the tax administration has sufficient data to formulate it.

2. Where the tax authority expresses its disagreement with the data held by the Administration, the provisions of Article 108 (4) of this Law shall apply.

3. Prior to the practice of the provisional settlement, the Administration shall inform the tax obligation of the settlement proposal to ensure that it is appropriate to its right.

4. The provisional settlement proposal shall in any event be motivated by a succinct reference to the facts and grounds of law which have been taken into account in the proposal.

Article 133. Termination of the data verification procedure.

1. The data verification procedure will end in any of the following ways:

(a) By resolution stating that it is not appropriate to conduct provisional liquidation or to correct the defects in the notice.

(b) For interim settlement, which shall in any event be motivated by a succinct reference to the facts and grounds of law that have been taken into account therein.

c) For the subhealing, clarification or justification of the discrepancy or the data subject to the requirement by the tax obligor.

(d) By expiry, after the expiry of the time limit laid down in Article 104 of this Law without having been notified on a provisional basis, without prejudice to the possibility that the Administration may also initiate this procedure again within the limitation period.

e) By the beginning of a limited-check or inspection procedure that includes the object of the data verification procedure.

2. Verification of data will not prevent subsequent verification of the object of the data.

Subsection 4. Settings Check Procedure

Article 134. Practice of checking values.

1. The tax administration may proceed to the verification of securities in accordance with the means provided for in Article 57 of this Law, unless the tax liability has declared using the securities published by the Administration itself. acting in application of any of the above mentioned means.

The procedure may be initiated by means of a communication from the Acting Administration or, where sufficient data is available, by the joint notification of the settlement and valuation proposals referred to in the paragraph 3 of this article.

The maximum time limit for reporting the valuation and in your case the settlement provided for in this article will be governed by article 104 of this law.

2. The tax authorities must notify the tax authorities of the actions they require of their cooperation. In these cases, they must provide the tax administration with the practice of such actions.

3. If the value determined by the tax administration is different from that declared by the tax liability, the tax authority shall, at the time of notification of the proposal for regularisation, communicate the proposal for a duly substantiated assessment, with the expression of means and criteria used.

After the deadline for open arguments with the proposal for regularisation, the tax administration shall notify the regularisation that proceeds to be accompanied by the assessment carried out.

The tax authorities will not be able to bring an independent claim against the valuation, but they will be able to promote the conflicting expert assessment or raise any question concerning the valuation on the occasion of the remedies or complaints which, where appropriate, stand against the act of regularisation.

4. In cases where the law establishes that the value established must produce effects in respect of other tax authorities, the acting tax administration shall be bound by that value in relation to the other persons concerned. The law of each tribute may provide for the obligation to notify those persons concerned of the value ascertained to enable them to promote their challenge or the conflicting expert assessment.

When in a later procedure the proven value is applied to other tax payers, they will be able to promote their impeachment or the contradictory expert assessment.

5. If, in the case of the contested proceedings or the conflicting expert assessment promoted by a tax liability, a different value is found, that value shall be applicable to the other taxable persons to whom that value applies in respect of the tax. Acting tax administration, taking into consideration the provisions of the second subparagraph of the previous paragraph.

Article 135. Conflicting expert assessment.

1. The interested parties may promote the contradictory expert assessment, in the correction of the means of fiscal verification of securities referred to in Article 57 of this law, within the time limit of the first appeal or complaint against the settlement made in accordance with the administratively verified securities or, where the tax rules so provide, against the duly notified securities verification act.

In cases where the tax itself so provides, the person concerned may reserve the right to promote the contradictory expert assessment when he considers that the notification does not contain sufficient expression of the data and reasons taken into account to raise the declared values and to denounce such omission in a replacement resource or in an economic-administrative complaint. In this case, the time limit referred to in the preceding paragraph shall be counted from the date of firmness on the administrative basis of the agreement resolving the appeal or the complaint lodged.

The filing of the application for an adversarial assessment, or the reservation of the right to promote it referred to in the preceding paragraph, shall determine the suspension of the execution of the settlement and the time limit for filing resource or claim against it.

2. The assessment carried out by an expert of the Administration shall be necessary where the quantification of the value ascertained has not been carried out by means of an expert opinion. If the difference between the value determined by the expert of the administration and the valuation carried out by the expert appointed by the tax authority, considered in absolute values, is equal to or less than 120,000 euros and 10 percent of that value. valuation, the latter will serve as a basis for settlement. If the difference is higher, a third party shall be appointed in accordance with the provisions of the following

.

3. Each competent tax administration shall, in January of each year, request the various colleges, associations or professional bodies legally recognised to send a list of members or members to act as third parties. Chosen by public draw one of each list, the designations shall be carried out in a correlative order, taking into account the nature of the goods or rights to be valued.

When there is no college, association or professional corporation competent for the nature of the goods or rights to be valued or professionals willing to act as third parties, the Bank of Spain will be asked to of a valuation company entered in the relevant official register.

The fees of the expert's expert will be satisfied by this. Where the difference between the assessment carried out by the third-party expert and the declared value, considered in absolute values, exceeds 20% of the declared value, the expenditure of the third expert shall be paid by the taxable person and, in the case of The Commission shall be responsible for the administration. In this case, the latter shall be entitled to be reintegrated from the costs incurred by the deposit referred to in the following paragraph.

The third party may require that, prior to the performance of its duties, the amount of its fees be provided by deposit with the Banco de España or the public body determined by each Administration. tax, within 10 days.

The lack of deposit by either party will result in the acceptance of the valuation performed by the expert of the other, whichever is the difference between the two valuations.

Awarded in the competent tax administration the assessment by the third party, will be communicated to the tax obligation and will be granted a period of 15 days to justify the payment of the fees to his office. Where appropriate, provision shall be made for the provision of the fees deposited.

4. The assessment of the third-party expert shall serve as a basis for the settlement that proceeds with the limits of the declared value and the value initially checked by the tax administration.

Subsection 5. Limited Check Procedure

Article 136. The limited check.

1. In the limited verification procedure, the tax administration may verify the facts, acts, elements, activities, holdings and other circumstances determining the tax liability.

2. In this procedure, the tax administration may perform only the following actions:

(a) Review of the data entered by the tax authorities in their declarations and the supporting documents presented or required for this purpose.

(b) Examination of the data and background held by the tax administration that show the realization of the taxable fact or of the budget of a tax obligation, or the existence of determining elements of the tax not declared or distinct from those declared by the tax obligation.

(c) Review of the records and other documents required by the tax law and any other official book, record or document with the exception of the commercial accounts, as well as the examination of the invoices or documents serving as supporting documents for the operations included in those books, records or documents.

(d) Requirements for third parties to provide the information they are required to supply in general or to ratify it by submitting the relevant supporting documents.

3. In no case may third parties be required to provide information on financial movements, but the documentary evidence of financial transactions having an impact on the base or the quota of an obligation may be requested from the tax liability. tax.

4. Limited verification shall not be carried out outside the offices of the tax authorities, except where they come under the customs legislation or in the cases provided for in order to carry out checks. censals or on the application of objective methods of taxation, in which case officials who develop such actions shall have the powers recognised in Article 142 (2) and (4) of this law.

Article 137. Initiation of the limited checking procedure.

1. The limited-check actions shall be initiated on their own initiative by the competent body.

2. The initiation of the limited verification actions shall be notified to the tax authorities by means of communication which shall express the nature and scope of the measures and shall inform them of their rights and obligations in the course of such proceedings. actions.

When the data held by the tax administration is sufficient to formulate the settlement proposal, the procedure may be initiated by the notification of such a proposal.

Article 138. Processing of the limited checking procedure.

1. The actions of the limited verification procedure shall be documented in the communications and proceedings referred to in Article 99 (7) of this Law.

2. The tax authorities must pay attention to the tax administration and give them due collaboration in the development of their functions.

The required tax that would have been required must be in place, day and time indicated for the practice of the actions, and must provide the documentation and other requested elements.

3. Prior to the practice of the provisional settlement, the tax administration shall inform the tax liability of the settlement proposal to ensure that it is appropriate to its right.

Article 139. Termination of the limited checking procedure.

1. The limited checking procedure will end in any of the following ways:

(a) By express resolution of the tax administration, with the content referred to in the following paragraph.

(b) By expiry, after the expiry of the period covered by Article 104 of this Law without any express resolution being notified, without this being prevented by the tax authorities from being able to initiate this procedure again within the limitation period.

c) By the start of an inspector procedure that includes the object of the limited check.

2. The administrative decision terminating the limited verification procedure shall include at least the following content:

a) Tax obligation or elements of the same and temporary scope of the check.

b) Specification of the specific actions taken.

c) Relationship of facts and fundamentals of law that motivate the resolution.

(d) Provisional settlement or, where appropriate, express manifestation that the tax situation is not to be regularised as a result of the verification carried out.

Article 140. Effects of the regularisation practised on the limited verification procedure.

1. A decision in a limited verification procedure, the tax administration may not make a new regularisation in relation to the checked object referred to in subparagraph (a) of paragraph 2 of the previous Article, except that in a procedure of limited verification or subsequent inspection, new facts or circumstances resulting from actions other than those made and specified in that resolution are discovered.

2. The facts and the determining factors of the tax liability in respect of which the tax liability or its representative has provided express conformity shall not be contested unless it proves that it has in fact been in error.

CHAPTER IV

Performances and inspection procedure

SECTION 1. GENERAL PROVISIONS

Subsection 1. ª Functions and faculties

Article 141. The tax inspection.

The tax inspection consists of the exercise of administrative functions aimed at:

a) The investigation of the factual assumptions of the tax obligations for the discovery of those that are ignored by the Administration.

b) The verification of the veracity and accuracy of the statements made by the tax authorities.

c) The performance of data collection actions related to the application of the taxes, in accordance with the provisions of Articles 93 and 94 of this Law.

d) The verification of the value of rights, income, products, assets, assets, assets, companies and other elements, where necessary for the determination of the tax obligations, the provisions of the Articles 134 and 135 of this Act.

e) The verification of compliance with the requirements for obtaining benefits or tax incentives and tax refunds, as well as for the application of special tax regimes.

(f) Information to the tax authorities for the purpose of the inspection of their tax rights and obligations and the way in which they must comply.

g) The practice of tax settlements resulting from their verification and investigation actions.

h) The performance of limited-check actions, as set out in Articles 136 to 140 of this Act.

i) Advice and reporting to public administration bodies.

j) The performance of tax interventions of a permanent or non-permanent nature, which shall be governed by the provisions of their specific regulations and, in the absence of express regulation, by the rules of this chapter with exclusion of Article 149.

k) Other than those laid down in other provisions or entrusted to them by the competent authorities.

Article 142. Powers of inspection of taxes.

1. The inspection activities shall be carried out by examination of documents, books, main and auxiliary accounts, files, invoices, supporting documents, correspondence with tax revenues, computerised databases, programmes, records and computer files relating to economic activities, as well as through the inspection of goods, elements, holdings and any other antecedents or information to be provided to the Administration or necessary for the requirement of the tax obligations.

2. Where the inspection measures so require, officials who carry out duties of inspection of the taxes may enter, under the conditions laid down in regulation, on farms, business premises and other establishments or places where activities or holdings subject to taxation are carried out, goods subject to taxation, are made liable to be made taxable or alleged in fact of the tax obligations or there is evidence of such obligations.

If the person in whose custody the places referred to in the preceding paragraph are located is opposed to the entry of the officials of the inspection of the taxes, the written authorization of the authority shall be specified. the administrative procedure to be determined.

When in the exercise of the inspection actions it is necessary to enter the constitutionally protected domicile of the tax obligation, the provisions of Article 113 of this law will apply.

3. The tax authorities must pay attention to the inspection and give them due collaboration in the development of their duties.

The tax obligation that would have been required by the inspection must be in place, on its own or by means of a representative, at the place, day and time indicated for the practice of the actions, and must provide or have available the inspection of the documentation and other items requested.

Exceptionally, and in a reasoned manner, the inspection may require the personal appearance of the tax obligation when the nature of the actions to be performed so requires.

4. Officials carrying out inspection duties shall be considered to be agents of the authority and must prove their status, if required, outside the public offices.

Public authorities shall provide the necessary protection and assistance to officials for the exercise of inspection functions.

Subsection 2. th Documentation of the inspection actions

Article 143. Documentation of the actions of the inspection.

1. The actions of the inspection of the tributes shall be documented in communications, proceedings, reports and minutes.

2. The minutes are the public documents that extend the inspection of the taxes in order to collect the results of the inspection and investigation activities, proposing the regularization that it considers from the situation tax on the duty or declaring the duty correct.

Article 144. Evidentiary value of the minutes.

1. The minutes extended by the inspection of the taxes have a nature of public documents and make proof of the facts that motivate their formalization, unless the contrary is established.

2. The facts accepted by the tax authorities in the inspection records are presumed to be true and may only be rectified by proof that they are in fact wrong.

SECTION 2. INSPECTION PROCEDURE

Subsection 1. General Rules

Article 145. Purpose of the inspection procedure.

1. The purpose of the inspection procedure shall be to verify and investigate the proper performance of the tax obligations and, where appropriate, to regulate the tax situation of the obligor by means of the one or more liquidations.

2. The verification shall aim at the acts, elements and assessments recorded by the tax authorities in their declarations.

3. The purpose of the investigation shall be to discover the existence, where appropriate, of facts with tax relevance not declared or incorrectly declared by the tax authorities.

Article 146. Precautionary measures in the inspection procedure.

1. In the inspection procedure, duly substantiated precautionary measures may be taken to prevent the disappearance, destruction or alteration of the evidence of the existence or fulfilment of tax obligations or to be denied. subsequently its existence or display.

Measures may, where appropriate, consist of the seal, deposit or seizure of goods or products subject to taxation, as well as of books, records, documents, archives, premises or electronic equipment for the treatment of data that may contain the information in question.

2. The precautionary measures shall be proportionate and temporarily limited to the above purposes without the possibility of any such measures which may result in the injury of difficult or impossible repair.

3. The measures taken shall be ratified by the competent authority to settle within 15 days of its adoption and shall be lifted if the circumstances that prompted them are to be removed.

Subsection 2. First Initiation and Development

Article 147. Initiation of the inspection procedure.

1. The inspection procedure shall be initiated:

a) On-trade.

b) At the request of the tax obligation, in the terms set out in Article 149 of this Law.

2. The tax authorities should be informed at the beginning of the actions of the inspection procedure on the nature and scope of the inspection, as well as their rights and obligations in the course of such actions.

Article 148. Scope of the actions of the inspection procedure.

1. The actions of the inspection procedure may be general or partial.

2. The inspection measures shall be of a partial nature if they do not affect the whole of the elements of the tax obligation in the period covered by the verification and in all cases which are laid down in the regulations. In another case, the actions of the inspection procedure shall be general in relation to the tax obligation and period checked.

3. Where the proceedings of the inspection procedure have ended with a provisional liquidation, the subject-matter of the inspection procedure may not be further regulated in an inspection procedure which is initiated later unless it is concluded. any of the circumstances referred to in Article 101 (4) (a) of this Law and exclusively in relation to the elements of the tax obligation affected by those circumstances.

Article 149. Application of the tax obligation of a general inspection.

1. Any tax liability which is the subject of a partial inspection measure may request the tax authorities to have the same general character in respect of the tax and, where appropriate, periods affected, without request to interrupt the actions in progress.

2. The tax obligation shall make the application within 15 days of the notification of the start of the partial inspection measures.

3. The tax administration shall extend the scope of the action or initiate the inspection of a general nature within six months of the application. Failure to comply with this deadline shall determine that the partial inspection measures do not interrupt the limitation period for checking and investigating the same general charge and period.

Article 150. Deadline for the inspection actions.

1. The actions of the inspection procedure shall be completed within 12 months from the date of notification to the tax obligation of the start of the inspection. Actions shall be understood to end on the date on which the administrative act resulting therefrom is notified or notified. For the purposes of understanding the obligation to notify and to compute the time limit for resolution, the rules contained in Article 104 (2) of this Law shall apply.

However, this time limit may be extended, with the scope and requirements to be determined, for a further period not exceeding 12 months, where one of the following is present in the proceedings. circumstances:

a) When special complexity is reviewed. It shall be understood that this circumstance is covered by the volume of transactions of the person or entity, the geographical dispersion of their activities, their taxation in the form of fiscal consolidation or international tax transparency and in those other established assumptions.

(b) When in the course of the same it is found that the tax liability has hidden from the tax administration any of the business or professional activities that it carries out.

The agreements to extend the period legally provided will, in any case, be motivated, with reference to the facts and grounds of law.

2. The unjustified interruption of the inspector procedure for not performing any action for more than six months for reasons not attributable to the tax obligation or the failure to comply with the duration of the procedure referred to in paragraph 1. 1 of this article will not determine the expiration of the procedure, which will continue until its termination, but will produce the following effects regarding the pending tax obligations to liquidate:

(a) The limitation period shall not be considered to be interrupted as a result of the inspection measures developed until the unjustified interruption or during the period referred to in paragraph 1 of this Article.

In these cases, the prescription for the resumption of proceedings with formal knowledge of the person concerned will be interrupted after the unjustified interruption or the performance of performances after the the deadline referred to in paragraph 1 of this Article. In both cases, the tax obligation will have the right to be informed about the concepts and periods to which the actions are to be carried out.

(b) Revenue from the beginning of the procedure until the resumption of the proceedings which have been imputed by the tax obligation to the tax and period covered by the inspection measures shall be of a nature as spontaneous for the purposes of Article 27 of this Act.

They will also have the character of the spontaneous nature of the revenue from the start of the procedure until the first action taken after the failure to comply with the duration of the procedure laid down in the Paragraph 1 of this Article and which have been imputed by the tax obligation to the tax and period covered by the inspection measures.

3. Failure to comply with the length of time referred to in paragraph 1 of this Article shall determine that no interest on delay is required since the failure to comply with the time limit until the end of the procedure.

4. Where the fault is passed to the competent jurisdiction or the file is referred to the Prosecutor's Office in accordance with the provisions of Article 180 (1) of this law, such transfer shall have the following effects in respect of the period of duration of the inspection activities:

(a) It shall be deemed to be a justified interruption of the calculation of the time limit for such actions.

(b) It shall be considered as a cause of the extension of time, in accordance with the provisions of paragraph 1 of this Article, in the event that the administrative procedure should continue to have been produced by any of the the grounds referred to in Article 180 (1) of this Act.

5. Where a judicial or economic-administrative decision orders the retroactive action of the inspection measures, they must be completed in the period from the date on which the action is taken until the end of the period to which the action is taken. referred to in paragraph 1 of this Article or in six months, if that period is lower. The time limit shall be computed from the receipt of the file by the competent authority to implement the decision.

The provisions of the preceding paragraph shall also apply to administrative procedures in which, after the extension of the period, the competent jurisdiction has been given both the fault of the competent jurisdiction or the (a) the file shall be forwarded to the Prosecutor's Office and shall continue to have been produced for any of the reasons referred to in Article 180 (1) of this Law. In this case, the time limit shall be computed from the receipt of the judgment or file returned by the Prosecutor's Office by the competent body which is required to continue the proceedings.

Article 151. Place of the inspection actions.

1. The inspection measures may be carried out without distinction, as determined by the inspection:

(a) In the place where the tax officer has his tax domicile, or where his representative has his address, office or office.

b) Where the taxed activities are wholly or partially performed.

(c) In the place where there is some evidence, at least partial, of the taxable fact or the budget in fact of the tax obligation.

(d) In the offices of the tax administration, where the elements on which the actions are to be carried out may be examined in them.

2. The inspection may be carried out without prior communication in the companies, offices, offices, premises or warehouses of the tax obligation, with the understanding of the actions with the tax or with the manager or the person responsible for the premises.

3. The books and other documentation referred to in Article 142 (1) of this Law shall be examined at the address, premises, office or office of the tax officer, in the presence of the same or of the person appointed, unless the Tax obligation to sit your exam in public offices. However, the inspection may analyse in its offices the copies in any medium of those books and documents.

4. In the case of records and documents established by rules of a tax nature or of the supporting documents required by those referred to in Article 136 (2) (c) of this law, their presentation may be required in the Tax Administration offices for examination.

5. Criteria may be laid down to determine the place of performance of certain inspection measures.

6. Where the tax obligation is a person with a disability or a reduced mobility, the inspection shall be carried out in the place that is most appropriate to it, as described in paragraph 1 of this Article.

Article 152. Schedule of the inspection actions.

1. The actions to be carried out in public offices shall be carried out within the official opening hours to the public of the same and, in any case, within the working day in force.

2. If the actions are carried out at the premises of the person concerned, the working day of the office or the activity carried out on them shall be respected, with the possibility that it may be possible to act by common agreement in other hours or days.

3. Where the circumstances of the action so require, action may be taken outside the days and hours referred to in the preceding paragraphs in the terms to be laid down in regulation.

Subsection 3. Th Termination of the inspecting performances

Article 153. Content of the minutes.

The minutes documenting the outcome of the inspection activities shall contain at least the following particulars:

a) The place and date of its formalization.

(b) The full name or social name, the tax identification number and the tax domicile of the tax obligor, as well as the name, surname and tax identification number of the person with whom they are understood the actions and the character or representation with which they are involved.

(c) The essential elements of the taxable fact or budget in fact of the tax obligation and of its attribution to the tax liability, as well as the foundations of the right on which the regularisation is based.

(d) Where appropriate, the regularisation of the tax situation of the obligor and the proposed settlement.

e) The compliance or disconformity of the tax obligor with the regularization and with the settlement proposal.

(f) the procedures for the procedure following the minutes and, where the act is in agreement or in accordance with the procedure, the resources to be taken against the act of liquidation arising from the act, the body before which they are to be submitted and the time limit for the interposing them.

g) The existence or non-existence, in the opinion of the actuary, of indicia of the commission of tax infractions.

h) Other to be established regulatively.

Article 154. Classes of minutes according to their processing.

1. For the purposes of processing, the inspection records may be with agreement, conformity or disagreement.

2. Where the tax liability or its representative refuses to receive or subscribe to the minutes, the act shall be treated as a disconformity.

Article 155. Minutes with agreement.

1. When the proposal for regularisation is drawn up, the application of indeterminate legal concepts must be specified, where the assessment of the facts of the case is necessary for the correct application of the rule to the case. (a) specific data, elements or characteristics relevant to the tax obligation that cannot be quantified in a certain way, the tax administration, with a prior to the the liquidation of the tax liability, may be applied by that application, the assessment of those facts or the estimation, valuation or measurement by means of an agreement with the tax obligor in the terms provided for in this Article.

2. In addition to the provisions of Article 153 of this Act, the act with agreement shall necessarily include the following content:

a) The foundation of the application, estimation, assessment, or measurement performed.

b) The elements of fact, legal bases and quantification of the proposal for regularisation.

(c) The elements of fact, legal bases and quantification of the proposed sanction, as appropriate, to which the reduction provided for in Article 188 (1) of this law will apply, as well as the waiver of the to the separate processing of the sanctioning procedure.

d) Express expression of the compliance of the tax liability with the entire content referred to in the preceding paragraphs.

3. For the subscription of the minutes with agreement the concurrency of the following requirements will be necessary:

(a) Authorization of the competent body to liquidate, which may be prior to or simultaneous to the subscription of the minutes with agreement.

(b) The lodging of a deposit, a guarantee of a solidarity of a credit institution or a mutual guarantee company or a certificate of insurance for a security, of a sufficient amount to ensure the recovery of the amounts which may be derived from the minutes.

4. The agreement shall be refined by the signing of the minutes by the tax obligor or his representative and the inspection of the taxes.

5. The liquidation and, where appropriate, imposed and notified of the sanction, in the terms of the proposals made, shall be deemed to have been produced and notified if, after 10 days from the date of the minutes, no notice has been given to the interested agreement of the competent body to liquidate the material errors that may contain the act with agreement.

Confirmed the proposals, the deposit made will apply to the payment of these amounts. If a security certificate or certificate is provided, the entry must be made within the period referred to in Article 62 (2) of this law, without the possibility of postponing or delaying the payment.

6. The content of the minutes with agreement shall be understood to be accepted by the obligor and the tax administration. The settlement and sanction resulting from the agreement may only be challenged or reviewed on an administrative basis by the procedure for the declaration of nullity of full rights provided for in Article 217 of this Law, and without prejudice to the appeal which may proceed in a legal-administrative way because of the existence of vices in the consent.

7. Failure to subscribe to a record in accordance with an inspector procedure may not be grounds for appeal or claim against settlements arising from acts of conformity or disagreement.

Article 156. Minutes of compliance.

1. Prior to the signing of the act of conformity, the person concerned shall be granted the right to take the matter before the person concerned.

2. Where the tax obligor or his/her representative expresses his/her conformity with the proposal for regularisation which makes the inspection of the taxes, this circumstance shall be expressly stated in the minutes.

3. The tax clearance shall be deemed to have been produced and notified in accordance with the proposal made in the minutes if, within one month from the day following the date of the minutes, the interested party's agreement has not been notified to the interested party. competent to liquidate, with any of the following contents:

a) Rectifying material errors.

b) Order to complete the case by performing the actions that proceed.

c) Consigning the settlement proposed in the minutes.

(d) Estimating that in the settlement proposal there has been an error in the assessment of the facts or misapplication of the legal rules and granting the interested party a prior hearing to the settlement.

4. For the imposition of the penalties which may result from these liquidations, the reduction provided for in Article 188 (1) of this Law shall apply.

5. The facts and the determining factors of the tax liability in respect of which the tax liability or his/her representative lent their conformity shall apply to them as provided for in Article 144 (2) of this law.

Article 157. Notices of disconformity.

1. Prior to the signature of the act of disagreement, the person concerned shall be granted a hearing procedure to ensure that he or she is entitled to do so.

2. Where the tax authority or its representative does not subscribe to the minutes or express its disagreement with the proposal for regularisation which the tax inspectorate makes, this circumstance shall be expressly stated in the minutes to which it is drawn up. shall accompany a report of the actuary setting out the basis of the right on which the proposal for regularisation is based.

3. Within 15 days from the date on which the minutes have been extended or since the minutes of the minutes, the tax authority may make representations to the competent body to settle.

4. Before issuing the settlement act, the competent body may agree to the practice of further action on the terms to be regulated.

5. If the claims are received, the competent authority shall decide the settlement to be notified to the data subject.

Subsection 4. Special Provisions

Article 158. Application of the indirect estimation method.

1. Where the method of indirect estimation is applicable, the inspection of the taxes shall accompany the proceedings initiated to regularise the tax situation of the tax authorities with a reasoned report on:

a) The determining causes of the application of the indirect estimation method.

b) The status of the accounting and mandatory records of the tax obligor.

c) The justification of the means chosen for the determination of the bases, yields or quotas.

d) The calculations and estimates made under the chosen means.

2. The application of the method of indirect estimation shall not require a prior administrative act which declares it, but in the resources and claims arising from the resulting acts and settlements, the provenance of the application of the method.

3. The data, documents or evidence relating to the circumstances which led to the application of the method of indirect estimation may be taken into account in the regularisation or in the resolution of the resources or claims which are interpose against the same in the following assumptions:

(a) When they are provided prior to the proposal for regularisation. In this case, the period from the assessment of those circumstances to the contribution of the data, documents or evidence shall not be included in the calculation of the time limit referred to in Article 150 of this law.

(b) Where the tax obligation shows that the data, documents or evidence presented after the proposal for regularisation were not made available in the proceedings. In this case, the action shall be directed to the action at the time when the above circumstances were assessed.

Article 159. Mandatory reporting for the declaration of the conflict in the application of the tax rule.

1. In accordance with Article 15 of this Law, in order for the tax inspection to be able to declare the conflict in the application of the tax rule, a favourable report from the Advisory Commission should be issued in advance. constitutes, in the terms laid down in regulation, by two representatives of the competent body to answer written tax consultations, acting as one of them as President, and by two representatives of the tax administration actuant.

2. Where the acting body considers that the circumstances provided for in Article 15 (1) of this law may be present, it shall inform the person concerned and give him a period of 15 days to submit claims and provide or propose the evidence

it considers to have been

Received the allegations and practices, where appropriate, the evidence from the action, the acting body shall forward the complete file to the Advisory Commission.

3. The time elapsed since the person concerned has been notified of the origin of the request for the pre-ceptive report until receipt of the report by the inspection body shall be regarded as a justified interruption of the calculation of the time limit for the Inspection measures provided for in Article 150 of this Law.

4. The maximum period for issuing the report shall be three months from the referral of the dossier to the Advisory Commission. That period may be extended by a reasoned agreement of the Advisory Committee, without such an extension exceeding one month.

5. After the period referred to in the previous paragraph without the Advisory Commission having issued the report, the time limit for the duration of the inspection shall be resumed, with the obligation to issue such a report, although the actions and, where appropriate, the provisional settlement of the other elements of the tax obligation not related to the operations analysed by the Advisory Commission may be continued.

6. The report of the Advisory Commission shall link the inspection body to the declaration of conflict in the application of the rule.

7. The report and other acts adopted pursuant to the provisions of this Article shall not be subject to appeal or complaint, but where the acts and settlements resulting from the verification may be brought before the Court of the origin of the declaration of the conflict in the application of the tax rule.

CHAPTER V

Performances and Collection Procedure

SECTION 1. GENERAL PROVISIONS

Article 160. Tax collection.

1. Tax collection consists in the exercise of administrative functions conducive to the collection of tax debts.

2. The collection of tax debts may be carried out:

(a) On a voluntary basis, by payment or enforcement of the tax obligation within the time limits provided for in Article 62 of this Act.

(b) In the executive period, by means of the payment or the spontaneous fulfillment of the tax obligation or, failing that, through the administrative procedure of the award.

Article 161. Executive period collection.

1. The executive period starts:

(a) In the case of debts settled by the tax administration, the day following the expiration of the time limit set for its entry into Article 62 of this law.

(b) In the case of debts to be entered by means of an autoliquidation presented without making the entry, the day after the end of the period laid down by the rules of each tax for such income or, if this has already been completed on the day following the presentation of the reverse charge.

2. The submission of a request for deferral, fractionation or compensation on a voluntary basis shall prevent the start of the executive period during the processing of such files.

The interposition of a resource or claim in time and form against a sanction will prevent the start of the executive period until the sanction is signed on administrative basis and the deadline for voluntary membership of the payment.

3. The tax authorities shall, in accordance with the procedure laid down in this Article, collect the debts settled or self-determined by virtue of the award procedure on the assets of the obligor. payment.

4. The commencement of the executive period shall determine the requirement for the interest for late payment and the surcharges of the executive period in the terms of Articles 26 and 28 of this Law and, where appropriate, of the costs of the award procedure.

Article 162. Powers of tax collection.

1. In order to ensure or effect the collection of the tax liability, officials who carry out recovery functions may verify and investigate the existence and situation of the goods or rights of the tax authorities. the tax administration is recognized in Article 142 of this law, with the requirements established therein, and may adopt precautionary measures in the terms provided for in Article 146 of this law.

Any tax liability shall bring to the attention of the Administration, when required, a relationship of assets and rights that are part of its assets in sufficient amount to cover the amount of the debt. In accordance with the provisions of Article 169 (2) of this Law, the tax authorities

be required to:

2. Officials carrying out the duties of recovery shall develop the material actions necessary in the course of the award procedure. The tax authorities will have to assist them in their actions and will give them due collaboration in the development of their duties.

If the tax obligation does not comply with the resolutions or requirements that have been dictated, the subsidiary execution of those resolutions or requirements may be agreed upon prior warning, by agreement of the competent body.

SECTION 2. AWARD procedure

Subsection 1. General Rules

Article 163. Character of the award procedure.

1. The award procedure is exclusively administrative. The competence to understand it and to resolve all its incidences corresponds solely to the tax administration.

2. The administrative procedure for the award shall not be cumulative to the court or other enforcement proceedings. Their initiation or processing shall not be suspended by the initiation of those, except where appropriate in accordance with the provisions of the Organic Law 2/1987 of 18 May, of Jurisdiction, or with the rules of the following article.

The tax administration will ensure that the law attributes the law in accordance with the provisions of the law on jurisdictional conflicts in this field.

3. The award procedure will be initiated and will be automatically initiated in all its proceedings and, once initiated, will only be suspended in cases and in the form provided for in the tax regulations.

Article 164. Concurrency of procedures.

1. Without prejudice to respect for the order of precedence which for the recovery of the credits is established by the law in attention to its nature, in case of concurrence of the procedure of award for the collection of the taxes with other procedures The preference for the execution of the goods locked in the procedure shall be determined in accordance with the following rules:

(a) Where there are other unique processes or procedures for execution, the award procedure shall be preferred if the embargo made in the course of the award procedure is the oldest.

For these purposes, the due date of the seizure of the good or the right will be at the same time.

(b) Where the award procedure is in accordance with other conformal or universal procedures or procedures, the award procedure shall be preferential for the execution of the goods or rights seized therein, provided that the aaward would have been issued prior to the date of the contest's declaration.

2. In the event of a competition of creditors, the provisions of Law 22/2003 of 9 July, the bankruptcy and, where appropriate, the General Budget Law, shall apply without preventing the corresponding provision of the award and the payment of the surcharges. of the executive period if the conditions for this were given prior to the date of the declaration of the contest.

3. The courts and tribunals shall be obliged to cooperate with the tax authorities by making it easier for the collecting bodies to collect the data relating to congrate or universal implementing processes which they require for the performance of their duties.

They will also have this duty of collaboration, in respect of their procedures, any administrative bodies with competence to deal with enforcement procedures.

4. The privileged character of the tax credits gives the Public Finance the right to abstain in the conforged processes. However, the public finances may underwrite in the course of these proceedings the agreements or conventions provided for in the court of law, as well as agree, in accordance with the debtor and with the guarantees deemed appropriate, under conditions. (a) special payment, which may not be more favourable to the debtor than those included in the agreement or agreement ending the court proceedings. This privilege may be exercised in accordance with the terms of the insolvency law. It may also agree to the compensation of such claims in the terms laid down in the tax rules.

For the subscription and conclusion of the agreements and conventions referred to in the preceding paragraph, only the authorization of the competent authority of the tax administration shall be required.

Article 165. Suspension of the award procedure.

1. The award procedure shall be suspended in the form and with the requirements laid down in the regulatory provisions for economic and administrative resources and claims, and in the other cases provided for in the tax rules.

2. The award procedure shall be automatically suspended by the collecting bodies, without the need to provide a guarantee, where the person concerned shows that there has been material, arithmetic or factual error in his or her determination of the debt, which the same has been entered, waived, compensated, deferred or suspended or that has prescribed the right to demand the payment.

3. When a third party seeks the lifting of the embargo by understanding that it belongs to him the domain or ownership of the goods or rights embargoed or when he considers that he has the right to be reintegrated of his credit with preference to the Public Finance, shall make a complaint of third-party proceedings before the competent administrative body.

4. If the domain is interposed, the award procedure shall be suspended in respect of the goods and rights at issue, once the assurance measures have been adopted.

5. If the third party is better off, the procedure shall be continued until the goods have been completed and the product obtained shall be deposited as a result of the decision of the third party.

Article 166. Conservation of actions.

1. Where a declaration of the invalidity of certain actions of the award procedure is declared, the preservation of those not affected by the cause of invalidity shall be made available.

2. The cancellation of surcharges or other components of the tax liability other than the quota or the penalties shall not affect the validity of the actions taken in the course of the award procedure with respect to the components of the debt. Non-nullified tax or penalties.

Subsection 2. Th Initiation and development of the aaward procedure

Article 167. Initiation of the award procedure.

1. The award procedure shall be initiated by means of providence notified to the tax obligor in which the outstanding debt shall be identified, the surcharges referred to in Article 28 of this law shall be settled and shall be required to carry out the payment.

2. The award providence shall be sufficient to initiate the award procedure and shall have the same executive force as the judgment to proceed against the goods and rights of the tax obligors.

3. The following grounds of opposition shall be admissible against the award of a prize:

a) Total extinction of the debt or prescription of the right to demand payment.

b) Request for deferral, fractionation or compensation in voluntary period and other causes of suspension of the collection procedure.

c) Missing settlement notification.

d) Cancellation of settlement.

e) Error or omission in the content of the award providence that prevents the identification of the debtor or the debt owed.

4. If the tax obligation does not make the payment within the time limit referred to in Article 62 (5) of this law, the seizure of his assets shall be carried out, thereby warning against the providence of the award.

Article 168. Execution of warranties.

If the tax liability is guaranteed, the guarantee will first be executed through the administrative award procedure.

However, the tax administration may choose to, however, dispose of other assets or rights prior to the execution of the guarantee when it is not provided to the secured debt or when the debt is request, pointing out sufficient goods to the effect. In such cases, the security provided shall be without effect on the part secured by the liens.

Article 169. Practice of the embargo on goods and rights.

1. With respect always to the principle of proportionality, the embargo on the goods and rights of the tax must be carried out in sufficient amount to cover:

a) The amount of the debt not entered.

(b) Interest which has been accrued or accrues to the date of entry into the Treasury.

c) The top-ups of the executive period.

d) The costs of the award procedure.

2. If the Administration and the tax obligation have not agreed a different order pursuant to the provisions of paragraph 4 of this Article, the assets of the obligor shall be seized, taking into account the greater ease of disposal and the lesser onerosity of this for the obliged.

If the criteria set out in the previous paragraph are impossible or very difficult to apply, the goods will be shipped in the following order:

a) Cash or open accounts in credit institutions.

(b) Credits, effects, values and rights that are achievable in the event or in the short term.

c) Wages, salaries and pensions.

d) Real Estate.

e) Interest, income and fruits of all species.

f) Commercial or industrial facilities.

g) Precious metals, fine stones, jewelry, goldsmith and antiques.

h) movable and semi-movable goods.

i) Long-term credits, effects, values and rights.

3. For the purposes of the embargo, it is understood that a credit, effect, value or right is realisable in the short term when, in normal circumstances and in the judgment of the collection body, it can be carried out within a period not exceeding six months. The others are understood in the long term.

4. Following the order established in accordance with the criteria of paragraph 2 of this article, the goods or rights known at that time by the tax authorities will be taken on board until the debt is assumed to be covered. In any case, the latter shall be taken on board for the purpose of which the entry at the address of the tax-duty is necessary.

At the request of the tax obligation, the order of the embargo may be altered if the goods it points out guarantee the collection of the debt with the same efficiency and speed as those that should preferably be locked and not caused by it. injury to third parties.

5. The goods or rights declared to be inembargable by the laws or those other than those which are presumed to have been incurred may exceed the amount which may normally be obtained in their disposal.

Article 170. Seizure diligence and preventive annotation.

1. Each performance of the embargo shall be documented in due diligence, which shall be notified to the person with whom such action is understood.

Effected the seizure of the goods or rights, the diligence shall be notified to the tax obligor and, where appropriate, to the third holder, holder or depositary of the goods if the actions were not carried out with them, thus as to the spouse of the tax obligor when the liens are ganancial and the owners or co-owners of the same.

2. If the liens were entered in a public register, the tax administration shall have the right to take preventive action in the corresponding register. To this end, the competent authority shall issue a warrant, with the same value as if it were a judicial injunction, requesting, in addition, that the charges listed in the register be certified. The registrar shall state by note on the margin of the annotation of the embargo the issue of this certification, expressing its date and the procedure to which it relates.

In that case, the embargo shall be notified to the post of attachment of the embargo and prior to the marginal note of issuance of the certification.

The preemptive annotation thus practiced will not alter the ranking that for the collection of tax credits establishes article 77 of this law, provided that the best law is exercised. Otherwise, the log order of the embargo log will prevail.

3. However, the following reasons of opposition shall be admissible against the due diligence:

a) Extinction of the debt or prescription of the right to demand payment.

b) Lack of notification of the award providence.

c) Failure to comply with the embargo rules contained in this law.

d) Suspension of the collection procedure.

4. Where movable property is shipped, the tax authority may dispose of its deposit in such a way as to be determined by regulation.

5. Where the trade or industrial property embargo or, in general, the assets and rights of an undertaking is ordered, if it is appreciated that the continuity of persons exercising the direction of the business is likely to impair the the solvency of the tax obligation, the competent body, after hearing the business owner or administrative body of the institution, may agree to the appointment of an official who is an administrator or who is involved in the management of the business in the way that it is regulated, previously audited to its execution those acts that are specified in the administrative agreement.

Article 171. Attachment of goods or rights to credit or deposit institutions.

1. Where the tax authorities are aware of the existence of funds, securities, securities or other assets entrusted to or entrusted to a particular credit institution's office or other person or entity, its lithe the amount to be taken. The due diligence shall identify the good or the right known to the Acting Administration, but the embargo may be extended, without the need for prior identification, to the remaining assets or rights in that office.

If the information provided by the person or entity deposits at the time of the embargo it follows that the funds, securities, securities or other existing assets are not homogeneous or that their value exceeds the amount stated in the Article 169 (1) shall be completed by the competent body to which they are to be placed.

2. Where the funds or securities are held in accounts in the name of a number of holders, only the part corresponding to the tax obligation shall be seized. For these purposes, in the case of an indistinct entitlement account with active solidarity against the joint depositary or joint ownership, the balance shall be presumed to be divided in equal parts, unless a material ownership is proved different.

3. When the account affected by the embargo is usually paid for wages, salaries or pensions, the limitations laid down in Law 1/2000 of 7 January of Civil Procedure shall be respected by means of its application on the amount to be considered as salary, salary or pension of the debtor. For these purposes, the amount entered in that account shall be deemed to be salary, salary or pension for that concept in the month in which the embargo is practised or, failing that, in the preceding month.

Article 172. Disposal of the goods shipped.

1. The disposal of the goods on board shall be carried out by means of a direct auction, tender or award, in the cases and conditions to be laid down in regulation.

The disposal agreement may be contested only if the proceedings of the seizure have been notified in accordance with the provisions of Article 112 (3) of this Law. In such a case, the grounds for challenging the proceedings of the embargo referred to in Article 170 (3) of this Law shall be admissible only against the agreement on disposal.

2. The award procedure may be concluded with the award of goods to the Public Finance in the case of immovable property or movable property whose award may be of interest to the Public Finance and which have not been awarded in the proceedings of disposal.

The award shall be agreed upon for the amount of the debit pursued, without, in any event, exceeding 75% of the initial rate fixed in the disposal procedure.

3. The tax administration may not proceed to the disposal of the assets and rights seized in the course of the award procedure until the act of liquidation of the tax liability executed is firm, except in the cases of force greater, perishable goods, goods in which there is a risk of imminent loss of value or where the tax obligation expressly requests its disposal.

4. At any time prior to the award of the goods, the tax authorities shall release the goods on board if the tax liability and the costs of the award procedure are extinguished.

Subsection 3. Th Termination of the aaward procedure

Article 173. Termination of the award procedure.

1. The award procedure ends:

(a) With the payment of the amount due as referred to in Article 169 (1) of this Act.

b) With the agreement declaring the total or partially non-performing credit, once declared failed, all obligated to the payment.

c) With the agreement that the debt is extinguished for any other cause.

2. In cases where the non-performing credit has been declared, the award procedure shall be resumed, within the limitation period, where the solvency of any obligation to pay is known.

SECTION 3, FRONT OF RESPONSIBLE AND SUCCESSORS

Subsection 1. First Procedure in front of those responsible

Article 174. Statement of responsibility.

1. The liability may be declared at any time after the practice of the liquidation or the filing of the self-settlement, unless otherwise provided by law.

2. In the case of administrative settlements, if the declaration of liability is made before the expiry of the voluntary period of payment, the jurisdiction to issue the administrative act of declaration of responsibility corresponds to the body responsible for issuing the settlement. In other cases, such competence shall be the responsibility of the collecting body.

3. The hearing procedure prior to those responsible shall not exclude the right which also assists them to make prior to such processing the allegations they deem relevant and to provide the documentation they deem necessary.

4. The act of declaration of responsibility shall be notified to those responsible. The notification act shall have the following content:

(a) Full text of the liability declaration agreement, with indication of the enabling fact budget and the settlements to which it reaches that budget.

b) Means of impeachment that may be exercised against such an act, an organ before which they would be present and time to be brought in.

(c) Place, period and form in which the amount required of the person responsible must be satisfied.

5. In the case of an action or complaint against the declaration of liability, the budget for the making available and the liquidations to which it reaches the budget may be contested, without the result of the decision of those resources or Claims may be reviewed for settlements that have become final but only the amount of the liability of the person responsible.

6. The time limit granted to the person responsible for making the voluntary payment shall be that laid down in Article 62 (2) of this Act.

If the person responsible does not make the payment within that period, the debt will be required on the basis of the award, extending to the surcharge of the executive period as applicable under Article 28 of this law.

Article 175. Procedure to require joint and several liability.

1. The procedure for requiring joint and several liability, as the case may be, will be as follows:

(a) Where the liability has been declared and notified to the person responsible at any time prior to the expiration of the voluntary period of payment of the due debt, it shall be sufficient to require the payment after it has elapsed that period.

(b) In all other cases, after the voluntary period for the payment of the debt arising, the competent body shall give an act of declaration of responsibility which shall be notified to the person responsible.

2. The person seeking to acquire ownership of holdings and economic activities and in order to limit the joint liability referred to in Article 42 (1) (c) of this law shall be entitled, subject to the agreement of the the current holder, to request the Administration for detailed certification of the debts, penalties and tax liabilities arising from its financial year. The tax administration shall issue such certification within three months of the application. In such a case the liability of the acquirer shall be limited to the debts, penalties and liabilities contained therein. If the certification is attested without mentioning debts, penalties or liabilities or shall not be provided within the period prescribed, the applicant shall be exempt from the liability referred to in that Article.

Article 176. Procedure to require subsidiary liability.

Once the principal debtor has been declared failed and, where applicable, the severally responsible, the tax administration shall act as a liability declaration, which shall be notified to the subsidiary responsible.

Subsection 2. First Procedure in front of successors

Article 177. Procedure of collection in front of successors.

1. Deceased any person liable for payment of the tax liability, the procedure of recovery shall continue with his heirs and, where appropriate, legatees, without more requirements than the constancy of the death of that and the notification to the successors, with an order for the payment of the tax liability and outstanding costs of the deceased.

When the heir claims to have made use of the right to deliberate, the collection procedure will be suspended until the time allowed for this, during which time he will be able to apply for the tax administration. the relationship of the outstanding tax debts of the deceased, with purely informative effects.

As long as the estate is located, the procedure for collecting the pending tax debts will be able to continue to be directed against its assets and rights, to which effect the actions with whom ostents its administration or representation.

2. If a company or entity is dissolved and liquidated, the recovery procedure shall continue with its partners, members or co-holders, after the termination of the legal personality has been established.

Dissolved and liquidated a foundation, the collection procedure will continue with the recipients of your assets and rights.

The tax administration may address any of the partners, members, co-holders or recipients, or against all of them simultaneously or in succession, to require them to pay the tax liability and costs. pending.

TITLE IV

Sanctioning power

CHAPTER I

Principles of the sanctioning power in tax matters

Article 178. Principles of sanctioning power.

The sanctioning power in tax matters will be exercised in accordance with the regulatory principles of the same in administrative matters with the specialties established in this law.

In particular, the principles of legality, typicity, responsibility, proportionality and non-concurrence shall apply. The principle of non-retroactivity shall apply in general, taking into account the provisions of Article 10 (2) of this Law.

Article 179. Principle of liability in respect of tax infringements.

1. Natural or legal persons and entities referred to in Article 35 (4) of this law may be penalised for acts of constituting a tax breach where they are responsible for such offences.

2. The actions or omissions established in the laws shall not give rise to liability for tax infringement in the following cases:

a) When performed by those who lack the capacity to act in the tax order.

b) When force majeure is present.

(c) When they arise from a collective decision, for those who have saved their vote or who have not attended the meeting at which it was adopted.

(d) When the necessary diligence has been put into compliance with the tax obligations. Among other cases, it is understood that the necessary care has been taken when the obligor has acted in a reasonable interpretation of the rule or when the tax obligation has adjusted his performance to the criteria stated by the competent tax administration in the written publications and communications referred to in Articles 86 and 87 of this Law. Nor will this liability be required if the tax liability adjusts its performance to the criteria stated by the administration in the reply to a consultation made by another obligation, provided that it is between its circumstances and those mentioned above. in the response to the consultation there is a substantial level of equality which allows the application of these criteria to be understood and those criteria have not been modified.

(e) When they are attributable to a technical deficiency of the software of assistance provided by the Tax Administration for the performance of the tax obligations.

3. The tax authorities who voluntarily regulate their tax situation or subheal the statements, self-accounts, data communications or previously filed applications incorrectly will not incur liability for the tax. tax offences committed on the occasion of the presentation of those offences.

The provisions of the foregoing paragraph shall be without prejudice to the provisions of Article 27 of this Law and any infringements which may be committed as a result of the late or incorrect submission of the new declarations, autoliquidations, data communications, or requests.

Article 180. Principle of non-concurrence of tax penalties.

1. If the tax administration considers that the infringement could be a criminal offence against the Public Finance, it will pass on the fault to the competent jurisdiction or forward the file to the Prosecutor's Office, after hearing the person concerned, and shall refrain from following the administrative procedure which shall be suspended while the judicial authority does not give final judgment, the dismissal or the file of the proceedings or the return of the file shall take place. Fiscal Ministry.

The conviction of the judicial authority will prevent the imposition of administrative sanctions.

If the existence of a crime has not been appreciated, the tax administration will initiate or continue its actions according to the facts that the courts would have considered proven, and the computation of the time limit will be resumed. prescription at the point where it was when it was suspended. The administrative actions carried out during the suspension period shall be non-existent.

2. A single action or omission to be applied as a graduation criterion for an infringement or as a circumstance determining the qualification of an infringement as serious or very serious cannot be sanctioned as an independent infringement.

3. The implementation of several actions or omissions constituting several infringements shall make it possible to impose the penalties applicable to them.

Among other assumptions, the sanction arising from the commission of the infringement provided for in Article 191 of this Law shall be compatible with that applicable, where appropriate, by the application of Articles 194 and 195 of this Law.

Likewise, the sanction arising from the commission of the infringement provided for in Article 198 of this Law will be compatible with those that proceed, if any, by the application of Articles 199 and 203 of this Law.

4. Penalties resulting from the commission of tax infringements are compatible with the requirement of late interest and surcharges for the executive period.

CHAPTER II

General provisions on tax violations and penalties

SECTION 1. SUBJECTS RESPONSIBLE FOR TAX INFRINGEMENTS AND PENALTIES

Article 181. Infringing subjects.

1. The natural or legal persons and entities referred to in Article 35 (4) of this law shall be liable to be liable for the actions or omissions that have been classified as infringements in the laws.

Among others, the following will be subject to the following:

a) Taxpayers and taxpayer substitutes.

b) Retainers and those required to practice income on account.

c) Obligations to comply with formal tax obligations.

d) The dominant company in the tax consolidation regime.

e) Entities that are obliged to impute or attribute rents to their members or members.

f) The legal representative of the obligated subjects who lack the capacity to act in the tax order.

2. The offending subject shall have the consideration of a principal debtor within the meaning of Article 41 (1) of this Act in relation to the declaration of liability.

3. The concurrence of several offenders in the performance of a tax violation will determine that they are jointly and severally obliged to the Administration for the payment of the penalty.

Article 182. Responsible and successors for tax penalties.

1. They shall be jointly and severally liable for the payment of tax penalties, whether or not derived from a tax liability, for persons or entities within the meaning of Article 42 (1) (a) and (c) of this Law, set out in that Article.

The procedure for declaring and requiring joint and several liability will be provided for in Article 175 of this Law.

2. The persons or entities within the meaning of Article 43 (1) (a) of this Law shall be liable for payment of the tax penalties in accordance with the terms laid down in that Article.

The procedure for declaring and requiring subsidiary liability shall be that provided for in Article 176 of this Act.

3. Tax penalties shall not be passed on to the heirs and legal persons of the physical offenders.

Tax penalties for violations committed by dissolved companies and entities shall be transmitted to their successors in the terms provided for in Article 40 of this Law.

SECTION 2 CONCEPT AND CLASSES OF TAX VIOLATIONS AND PENALTIES

Article 183. Concept and classes of tax violations.

1. It is tax violations of the actions or omissions that are intentional or culpable with any degree of negligence that are typified and sanctioned as such in this or other law.

2. Tax infringements are classified as minor, severe and very serious.

3. Infringements and penalties for smuggling shall be governed by their specific rules.

Article 184. Rating of tax infringements.

1. Tax infringements shall be classified as minor, serious or very serious in accordance with the provisions of Articles 191 to 206 of this Law.

Each tax violation will be classified as either a minor, a serious or a very serious one and, in the case of proportional fines, the sanction that proceeds will be applied on the whole basis of the sanction that in each case corresponds, except in the case of Article 191 (6) of this Act.

2. For the purposes of this Title, it shall be understood that there is concealment of data to the Tax Administration when no statements are made or statements are made which include facts or non-existent transactions or false amounts, or in which total or partial transactions, income, income, products, property or any other information that has an impact on the determination of the tax liability are omitted, provided that the incidence of the debt arising from the concealment in relationship with the sanction is greater than 10 percent.

3. For the purposes of this Title, they are considered to be fraudulent means:

a) The substantial anomalies in the accounting and in the books or records established by the tax regulations.

Substantial failures are considered:

1. The absolute default of the obligation to carry out the accounting or the books or records established by the tax regulations.

2. º The keeping of different accounts that, referring to the same activity and economic exercise, do not allow to know the true situation of the company.

3. The incorrect conduct of the books or books or records established by the tax regulations, by means of the falsehood of seats, records or amounts, the omission of transactions made or the accounting for incorrect accounts in such a way as to alter its tax consideration. The assessment of this circumstance will require that the incidence of incorrect bearing of the books or records represents a percentage greater than 50 percent of the amount of the penalty.

(b) The use of invoices, supporting documents or other false or distorted documents, provided that the incidence of false or distorted documents or supports represents a percentage higher than 10% of the basis of the penalty.

(c) The use of persons or entities brought in when the offender, in order to conceal his identity, has made the ownership of the goods or without his consent appear on behalf of a third party rights, the collection of income or property gains or the performance of transactions with a tax value resulting from the tax liability whose non-compliance constitutes the infringement that is sanctioned.

Article 185. Classes of tax penalties.

1. Tax infringements shall be punishable by the imposition of financial penalties and, where appropriate, non-pecuniary sanctions of an ancillary nature.

2. Pecuniary penalties may consist of a fixed or proportional fine.

Article 186. Non-pecuniary sanctions for serious or very serious infringements.

1. Where the pecuniary fine imposed for serious or very serious infringement is of an amount equal to or greater than EUR 30 000 and the criterion of graduation of repeated commission of tax infringements has been used, it may also be imposed on the The following ancillary penalties:

(a) Loss of the possibility of obtaining grants or public aid and the right to apply benefits and tax incentives of a rogated nature for a period of one year if the offence committed would have been serious or two years if would have been very serious.

(b) Prohibition to contract with the public administration that would have imposed the sanction for a period of one year if the offence committed would have been serious or two years if it had been very serious.

2. Where the pecuniary fine imposed for a very serious infringement is of an amount equal to or greater than EUR 60 000 and the rate of repeated commission of tax infringements has been used, the following may also be imposed: Ancillary penalties:

(a) Loss of the possibility of obtaining grants or public aid and the right to apply benefits and tax incentives of a rogated nature for a period of three, four or five years, when the amount of the penalty imposed has been equal to or greater than 60,000, 150,000 or 300,000 euros, respectively.

(b) Prohibition to contract with the public administration that would have imposed the sanction for a period of three, four or five years, when the amount of the penalty imposed would have been equal to or greater than 60,000, 150,000 or 300,000 euros, respectively.

3. Where the authorities or persons carrying out official professions commit offences resulting from the breach of the duties of cooperation of Articles 93 and 94 of this Law and provided that, in relation to that duty, they have neglected Three requirements as provided for in Article 203 of this Law, in addition to the fine pecuniary fine, may be imposed as a by-pass for the suspension of the exercise of official professions, employment or public office for a period of three years. months.

The suspension shall be for a period of 12 months if the offender has been punished with the ancillary sanction referred to in the previous paragraph under a firm resolution on administrative basis within four years. prior to the commission of the infringement.

For the purposes of this paragraph, official professions shall be considered to be performed by property registrars and mercantiles, notaries and all those who, exercising public functions, do not directly perceive State assets, autonomous communities, local entities or other entities governed by public law.

SECTION 3. QUANTIFICATION OF PECUNIARY TAX PENALTIES

Article 187. Graduation criteria for tax penalties.

1. Tax penalties shall be graduated exclusively in accordance with the following criteria, in so far as they are applicable:

a) Repeated Commission of Tax Violations.

This circumstance shall be produced where the infringing subject has been punished for an infringement of the same nature, whether it is minor, serious or very serious, by virtue of a firm decision on administrative basis within the four years prior to the commission of the infringement.

For these purposes, the infringements provided for in the same Article in Chapter III of this Title shall be considered to be of the same nature. However, the offences referred to in Articles 191, 192 and 193 of this Law shall be considered to be of the same nature.

When this circumstance is present, the minimum penalty shall be increased by the following percentages, unless otherwise expressly stated:

When the offending subject has been sanctioned for a minor infringement, the increase will be five percentage points.

When the offending subject has been punished for a serious infringement, the increase will be 15 percentage points.

When the offending subject has been punished for a very serious infringement, the increase will be 25 percentage points.

b) Economic prosecution for Public Finance.

Economic injury will be determined by the percentage resulting from the relationship between:

1. º The basis of the penalty; and 2. º The total amount that would have been due to be entered in the self-settlement or by the appropriate statement of the tribute or the amount of the return initially obtained.

When this circumstance is present, the minimum penalty will be increased by the following percentages:

When economic injury is greater than 10 percent and less than or equal to 25 percent, the increase will be 10 percentage points.

When economic injury is greater than 25 percent and less than or equal to 50 percent, the increase will be 15 percentage points.

When economic injury is greater than 50 percent and less than or equal to 75 percent, the increase will be 20 percentage points.

When economic injury is greater than 75 percent, the increase will be 25 percentage points.

c) Substantial non-compliance with the billing or documentation obligation.

This circumstance shall be understood when such non-compliance affects more than 20% of the amount of the transactions subject to the duty of invoicing in relation to the tax or tax obligation and period covered by the the verification or investigation or where, as a result of such non-compliance, the tax authority is unable to know the amount of the transactions subject to the duty of invoicing.

In the case provided for in Article 201 (4) of this Law, this circumstance shall be understood when the non-compliance affects more than 20% of the circulation documents issued or used in the period of verification or investigation period.

d) Agreement or compliance of the data subject.

In the procedures for verification of data and limited verification, unless express conformity is required, conformity shall be understood as long as the resulting liquidation is not an object of appeal or claim economic-administrative.

In the inspection procedure, this graduation criterion shall apply when the tax obligor subscribes to an agreement or act of conformity.

When this circumstance is present, the sanction resulting from the application of the criteria provided for in the preceding paragraphs of this paragraph shall be reduced in accordance with the provisions of the following article.

2. The graduation criteria are applicable simultaneously.

Article 188. Reduction of penalties.

1. The amount of financial penalties imposed in accordance with Articles 191 to 197 of this Law shall be reduced by the following percentages:

(a) 50 percent in the cases of minutes with agreement provided for in Article 155 of this Law.

b) 30 percent in compliance assumptions.

2. The amount of the reduction applied in accordance with the above paragraph shall be required without further requirement than the notification to the data subject, where one of the following conditions is present:

(a) In the cases referred to in subparagraph (a) of the preceding paragraph, where the corresponding administrative or administrative appeal has been brought against the regularisation or the sanction, or, in the case of a guarantee or Certificate of insurance for use in replacement of the deposit, where the amounts resulting from the agreement are not entered on a voluntary basis, without the payment being deferred or delayed.

(b) In the case of conformity, where an appeal or complaint has been filed against regularisation.

3. The amount of the penalty to be paid by the commission for any infringement, once applied, where appropriate, the reduction in accordance with paragraph 1 (b) of this Article, shall be reduced by 25% if The following circumstances are present:

(a) That the total amount of the remaining amount of such penalty be entered on a voluntary basis without having submitted a request for deferral or fractionation of payment.

b) That no recourse or claim against settlement or sanction be brought.

The amount of the reduction practiced in accordance with the provisions of this paragraph shall be required without further requirement than the notification to the data subject, when an action or claim has been filed against the settlement or the sanction.

The reduction provided for in this paragraph shall not apply to the penalties provided for in the case of minutes with agreement.

4. Where, in accordance with paragraphs 2 and 3 of this Article, the amount of the reduction is required, it shall not be necessary to bring an independent action against that act if the action or complaint against the reduced penalty.

If an appeal against the reduced penalty has been filed, the amount to which the appeal is referred shall be the total amount of the penalty, and the suspensory effects of the appeal shall be extended to the Reduced practice required.

SECTION 4. EXTINCTION OF LIABILITY ARISING FROM INFRINGEMENTS AND TAX PENALTIES

Article 189. Extinction of liability arising from tax infringements.

1. Liability arising from tax infringements shall be extinguished by the death of the offending subject and by the time of the limitation period in order to impose the corresponding penalties.

2. The limitation period for imposing tax penalties shall be four years and shall begin to be counted from the time the relevant infringements were committed.

3. The limitation period for imposing tax penalties will be interrupted:

(a) By any action of the Tax Administration, carried out with formal knowledge of the person concerned, leading to the imposition of the tax penalty.

The administrative actions leading to the regularization of the tax situation of the obligated will interrupt the limitation period to impose the tax penalties that can be derived from such regularization.

b) By the interposition of claims or resources of any kind, by the remission of both guilt to the criminal jurisdiction, as well as by the performances made with formal knowledge of the obliged in the course of said procedures.

4. The limitation period shall be applied by the tax authorities, without the need for the person concerned to invoke it.

Article 190. Extinction of tax penalties.

1. Tax penalties are extinguished by payment or compliance, by prescription of the right to demand their payment, for compensation, for remission and for the death of all those required to satisfy them.

2. The provisions of Chapter IV of Title II of this Law shall apply to the tax penalties.

In particular, the prescription of the right to require payment of tax penalties shall be governed by the rules laid down in Section 3 of the Chapter and Title cited relating to the limitation of the right of the Administration to require payment of settled and self-validated tax debts.

3. The collection of penalties shall be governed by the rules contained in Chapter V of Title III of this Law.

4. The tax penalties entered in the wrong way shall be considered to be improper revenue for the purposes of this law.

CHAPTER III

Classification of tax violations and penalties

Article 191. Tax violation for failing to enter the tax liability that should result from a self-settlement.

1. It is a tax violation to stop entering the whole or part of the tax liability that should result from the correct self-validation of the tax within the time limit set in the rules of each tax, unless it is regulated with pursuant to Article 27 or the application of Article 161 (1) (b), both of this law.

It also constitutes a tax violation the lack of full or partial income of the tax liability of the partners, heirs, community members or unit-holders derived from the amounts not attributed or incorrectly attributed by the entities in the allocation of income.

The tax violation provided for in this article will be mild, severe or very serious in accordance with the following paragraphs.

The basis of the penalty shall be the amount not entered in the reverse charge as a result of the commission of the infringement.

2. The tax breach will be slight when the basis of the penalty is less than or equal to 3,000 euros or, being higher, there is no hiding.

The violation will not be minor, whatever the amount of the penalty, in the following cases:

(a) Where invoices, supporting documents or false or falsified documents have been used, even if this is not a fraudulent means.

b) When the incidence of incorrect carrying of books or records represents a percentage greater than 10 percent of the basis of the penalty.

c) When they are no longer placed on hold or due to be retained or income on account.

The penalty for minor infringement will consist of a 50 percent proportional pecuniary fine.

3. The infringement shall be serious where the basis of the penalty is greater than EUR 3,000 and there is concealment.

The breach will also be serious, whatever the amount of the penalty base, in the following assumptions:

(a) Where invoices, supporting documents or false or falsified documents have been used, without this being a fraudulent means.

b) When the incidence of incorrect carrying of books or records represents a percentage greater than 10 percent and less than or equal to 50 percent of the basis of the penalty.

(c) Where retained quantities have been no longer entered or due to be withheld or income-to-account, provided that the withholding taxes and the non-income, and the income to account are passed on and not entered, represent a percentage less than or equal to 50% of the amount of the penalty base.

The use of fraudulent means will determine that the offence is in any case qualified as very serious.

The penalty for serious infringement will consist of a proportional pecuniary penalty of 50 to 100 percent and will be graduated by increasing the minimum percentage according to the criteria of repeated commission of tax and tax infractions. economic injury to the public treasury, with the percentage increases provided for in each case in paragraphs (a) and (b) of Article 187 (1) of this law.

4. The infringement will be very serious when fraudulent means have been used.

The infringement will also be very serious, even if fraudulent means had not been used, when they were no longer allowed to enter retained quantities or that they would have been withheld or revenue to be withheld, provided that the withholding In the case of non-income and non-income income, account income shall be higher than 50% of the amount of the basis of the penalty.

The penalty for a very serious infringement will consist of a proportional pecuniary fine of 100 to 150% and will be graduated by increasing the minimum percentage according to the criteria of repeated commission of tax and tax infringements. economic injury to the public treasury, with the percentage increases provided for in each case in paragraphs (a) and (b) of Article 187 (1) of this law.

5. Where the tax obligor would have wrongly obtained a refund and as a result of the regularisation practiced, the imposition of a penalty of the rules in this article shall be understood to mean that the amount not paid is the the result of adding to the amount of the refund unduly obtained the total amount that would have been due to be entered in the reverse charge and that the economic injury is 100%.

In these cases, the infringement referred to in Article 193 of this Law, consisting of unduly obtaining a return, shall not be punishable.

6. By way of derogation from the above paragraphs, it shall always be a slight infringement of the absence of any payment of taxes or payments on account which would have been included or regulated by the same tax authority in a self-settlement. (a) the date of the application of the surcharges for the application of the surcharges for the purposes of the ex-temporary declaration without prior notice.

The provisions of this paragraph shall not apply where the autoliquidation presented includes revenue corresponding to concepts and tax periods in respect of which a requirement of the Tax administration.

Article 192. Tax infringement for failure to comply with the obligation to submit in full and correct statements or documents necessary for the practice of liquidations.

1. It constitutes an infringement of the obligation to present in a complete and correct manner the necessary declarations or documents, including those related to the customs duties, so that the tax administration can practice the proper settlement of those charges which are not required by the self-settlement procedure, unless it is regulated in accordance with Article 27 of this Act.

The tax violation provided for in this article will be mild, severe or very serious in accordance with the following paragraphs.

The basis of the penalty shall be the amount of the settlement where no statement has been made, or the difference between the amount resulting from the proper settlement of the tax and the amount that would have been agreed with the declared data.

2. The tax breach will be slight when the basis of the penalty is less than or equal to 3,000 euros or, being higher, there is no hiding.

The violation will not be minor, whatever the amount of the penalty, in the following cases:

(a) Where invoices, supporting documents or false or falsified documents have been used, even if this is not a fraudulent means.

b) When the incidence of incorrect carrying of books or records represents a percentage greater than 10 percent of the basis of the penalty.

The penalty for minor infringement will consist of a 50 percent proportional pecuniary fine.

3. The infringement shall be serious where the basis of the penalty is greater than EUR 3,000 and there is concealment.

The breach will also be serious, whatever the amount of the penalty base, in the following assumptions:

(a) Where invoices, supporting documents or false or falsified documents have been used, without this being a fraudulent means.

b) When the incidence of incorrect carrying of books or records represents a percentage greater than 10 percent and less than or equal to 50 percent of the basis of the penalty.

The use of fraudulent means will determine that the offence is in any case qualified as very serious.

The penalty for serious infringement will consist of a proportional pecuniary penalty of 50 to 100 percent and will be graduated by increasing the minimum percentage according to the criteria of repeated commission of tax and tax infractions. economic injury to the public treasury, with the percentage increases provided for in each case in paragraphs (a) and (b) of Article 187 (1) of this law.

4. The infringement will be very serious when fraudulent means have been used.

The penalty for a very serious infringement will consist of a proportional pecuniary fine of 100 to 150% and will be graduated by increasing the minimum percentage according to the criteria of repeated commission of tax and tax infringements. economic injury to the public treasury, with the percentage increases provided for in each case in paragraphs (a) and (b) of Article 187 (1) of this law.

Article 193. Tax violation for improperly obtaining returns.

1. It is a tax violation to obtain unduly returns derived from the rules of each tax.

The tax violation provided for in this article will be mild, severe or very serious in accordance with the following paragraphs.

The basis of the penalty will be the amount unduly returned as a result of the commission of the infringement.

2. The tax breach will be slight when the basis of the penalty is less than or equal to 3,000 euros or, being higher, there is no hiding.

The violation will not be minor, whatever the amount of the penalty, in the following cases:

(a) Where invoices, supporting documents or false or falsified documents have been used, even if this is not a fraudulent means.

b) When the incidence of incorrect carrying of books or records represents a percentage greater than 10 percent of the basis of the penalty.

The penalty for minor infringement will consist of a 50 percent proportional pecuniary fine.

3. The infringement shall be serious where the basis of the penalty is greater than EUR 3,000 and there is concealment.

The breach will also be serious, whatever the amount of the penalty base, in the following assumptions:

(a) Where invoices, supporting documents or false or falsified documents have been used, without this being a fraudulent means.

b) When the incidence of incorrect carrying of books or records represents a percentage greater than 10 percent and less than or equal to 50 percent of the basis of the penalty.

The use of fraudulent means will determine that the offence is in any case qualified as very serious.

The penalty for serious infringement will consist of a proportional pecuniary penalty of 50 to 100 percent and will be graduated by increasing the minimum percentage according to the criteria of repeated commission of tax and tax infractions. economic injury to the public treasury, with the percentage increases provided for in each case in paragraphs (a) and (b) of Article 187 (1) of this law.

4. The infringement will be very serious when fraudulent means have been used.

The penalty for a very serious infringement will consist of a proportional pecuniary fine of 100 to 150% and will be graduated by increasing the minimum percentage according to the criteria of repeated commission of tax and tax infringements. economic injury to the public treasury, with the percentage increases provided for in each case in paragraphs (a) and (b) of Article 187 (1) of this law.

Article 194. Tax violation for unduly requesting tax returns, benefits, or incentives.

1. It is a tax breach to request unduly returns arising from the rules of each tax by omission of relevant data or the inclusion of false data in self-accounts, data communications or requests, without returns have been obtained.

The tax violation provided for in this section will be severe.

The basis of the penalty will be the amount unduly requested.

The penalty will consist of a 15 percent proportional pecuniary fine.

2. It is also a tax infringement to apply for undue benefits or tax incentives by omission of relevant data or the inclusion of false data provided that, as a result of such data, it is not necessary to impose such data. subject to any of the offences provided for in Articles 191, 192 or 195 of this Law, or in the first paragraph of this Article.

The tax breach provided for in this paragraph will be serious and will be punishable by a fixed pecuniary fine of EUR 300.

Article 195. Tax infringement to determine or otherwise prove positive or negative items or apparent tax credits.

1. It is a tax offence to determine or otherwise provide evidence of positive or negative items or tax credits to compensate or deduct on the basis or in the share of future statements, own or third parties.

This infringement is also incurred when the net income, the shares passed on, the amounts or the quotas to be deducted or the tax incentives of a tax period without a lack of income is declared incorrectly. improper collection of refunds for having been compensated in a verification or investigation procedure pending amounts of compensation, deduction or application.

The tax violation provided for in this article will be serious.

The basis of the penalty will be the amount of amounts unduly determined or credited. In the case referred to in the second subparagraph of this paragraph, it shall be understood that the amount unduly determined or credited is the increase in net income or of the shares passed on, or the minoritty of the amounts or quotas to be deducted or tax incentives, in the tax period.

2. The penalty shall consist of a 15% proportional pecuniary fine in the case of items to be offset or deducted in the tax base, or 50% in the case of items to be deducted in the quota or from apparent tax credits.

3. The penalties imposed in accordance with this Article shall be deductible in the proportional proportion of those liable to be imposed for the offences committed subsequently by the same offender as a result of the compensation or deduction of the concepts referred to, without the amount to be deducted from the penalty corresponding to those infringements.

Article 196. Tax infringement for incorrectly imputing or not imputing taxable bases, income or results by entities subject to an income allocation scheme.

1. It is a tax offence to charge incorrectly or not to impose taxable bases or results on the members or members of the entities subject to an income allocation scheme. This action or omission shall not constitute an infringement on the part of the bases or results which would have resulted in the imposition of a penalty on the entity subject to the system of imputation by the commission of the infringements of the Articles 191, 192 or 193 of this law.

The violation provided for in this article will be severe.

The basis of the penalty will be the amount of the uncharged amounts. In the case of incorrectly charged quantities, the basis of the penalty shall be the amount resulting from the addition of the positive differences, without compensation to the negative differences, between the quantities to be charged to each partner or member and those who were charged to each of them.

2. The penalty will consist of a 40 percent proportional pecuniary fine.

Article 197. Tax infringement for incorrectly imputing deductions, bonuses and payments on behalf of entities subject to an income allocation scheme.

1. It is a tax breach to incorrectly impute deductions, bonuses and payments to the members or members by the entities subject to the income allocation scheme. This action shall not constitute an infringement of the part of the quantities incorrectly charged to the partners or members which would have led to the imposition of a penalty on the entity subject to an income allocation scheme by the Commission of infringements of Articles 191, 192 or 193 of this Law.

The violation provided for in this article will be severe.

The basis of the penalty will be the amount resulting from adding the differences with positive sign, without compensation to the negative differences, between the amounts that were to be charged to each partner or member and those that were imputed to each of them.

2. The penalty will consist of a 75 percent proportional pecuniary fine.

Article 198. Tax infringement for failure to provide self-limitation or declarations without economic injury, for failure to comply with the obligation to communicate the tax domicile or for failing to comply with the conditions of certain authorisations.

1. It constitutes a tax breach not to present in a period of self-limitation or declarations, as well as the documents related to the customs duties, provided that there has not been or is not possible to produce economic injury to the Treasury Public.

The violation provided for in this section will be minor.

The penalty will consist of a fixed pecuniary fine of 200 euros or, in the case of census statements or the one relating to the communication of the appointment of the representative of persons or entities when it is established by the law, 400 euros.

In the case of declarations required in general in compliance with the obligation to supply information contained in Articles 93 and 94 of this Law, the penalty shall be a fixed pecuniary fine of EUR 20 for each data or set of data referring to a single person or entity that would have been included in the declaration with a minimum of EUR 300 and a maximum of EUR 20,000.

2. By way of derogation from the above paragraph, if the self-penalties or declarations are submitted out of time without prior notice of the tax administration, the penalty and the minimum and maximum limits shall be half of those provided for in the the previous section.

If any incomplete, inaccurate or false statements have been submitted within a period of time, and shall subsequently be submitted out of time without a requirement prior to a self-settlement or supplementary declaration, or (a) the replacement of the foregoing, the infringement referred to in Article 194 or 199 of this law shall not occur in respect of the self-actions or declarations submitted in time and the penalty resulting from the application of that law shall be imposed; paragraph as regards the above-stated time-out.

3. If the requirements have been met, the penalty provided for in paragraph 1 of this Article shall be compatible with that laid down for the resistance, obstruction, excuse or refusal of the actions of the tax administration in Article 203 of the Treaty. This law is due to the lack of attention to the requirements.

4. The penalty for not submitting declarations and documents relating to customs formalities in time, when they do not determine the birth of a customs debt, shall consist of a proportional pecuniary fine of one per 1,000 of the value of the goods to which the declarations and documents relate, with a minimum of EUR 100 and a maximum of EUR 6,000.

5. It is also a tax infringement to breach the obligation to communicate the tax domicile or the change of the tax domicile by natural persons who do not carry out economic activities.

The violation provided for in this section will be minor.

The penalty will consist of a fixed pecuniary fine of 100 euros.

6. It is a tax breach that the conditions laid down in the authorisations granted by a customs authority or the conditions under which the goods are subject to customs legislation are not complied with, such non-compliance does not constitute another infringement provided for in this Chapter.

The violation provided for in this section will be minor.

The penalty will consist of a fixed pecuniary fine of 200 euros.

Article 199. Tax violation for incorrectly filing autoliquidations or statements without economic injury or answers to individualized information requirements.

1. It is a tax infringement to present incomplete, inaccurate or false self-disclosure or declarations, as well as documents relating to customs duties, provided that it has not been produced or cannot be produced. economic injury to the Public Finance, or to individual information requirements.

The infringement provided for in this article will be serious and will be sanctioned in accordance with the following paragraphs.

2. If there are self-penalties or incomplete, inaccurate or false statements, the penalty shall be a fixed pecuniary fine of EUR 150.

3. If incomplete, inaccurate or false information is submitted, the penalty shall be a fixed pecuniary fine of EUR 250.

4. In the case of individualised requirements or of statements of a general nature in compliance with the obligation to supply information contained in Articles 93 and 94 of this Law, which do not have as their object data expressed in Monetary measures and have been replied to or submitted in an incomplete, inaccurate or false form, the penalty shall be a fixed pecuniary fine of EUR 200 for each data or set of data referring to the same person or entity omitted, inaccurate or false.

5. In the case of individualised requirements or of statements of a general nature in compliance with the obligation to supply information contained in Articles 93 and 94 of this Law, which have as their object data expressed in Monetary measures and have been replied to or submitted in an incomplete, inaccurate or false manner, the penalty shall be a proportional pecuniary fine of up to 2% of the amount of undeclared or declared operations incorrectly, with a minimum of 500 euros.

If the amount of operations not declared or incorrectly declared represents a percentage greater than 10, 25, 50, or 75 percent of the amount of the operations to be declared, the penalty will be fine. proportional pecuniary of 0,5, one, 1,5 or two percent of the amount of operations not declared or incorrectly declared, respectively.

In case the percentage is less than 10 percent, a fixed pecuniary fine of 500 euros will be imposed.

6. The penalty referred to in paragraphs 4 and 5 of this Article shall be graduated by increasing the resulting amount by 100% in the case of repeated commission of tax infringements.

7. In the case of declarations and documents relating to customs formalities submitted in an incomplete, inaccurate or false manner, where they do not determine the birth of a customs debt, the penalty shall be a financial penalty proportional to one per 1,000 of the value of the goods to which the declarations and documents relate, with a minimum of EUR 100 and a maximum of EUR 6,000.

Article 200. Tax violation for missing accounting and registration obligations.

1. The non-compliance with accounting and registration obligations, among others, is a tax infringement:

a) The inaccuracy or omission of operations in the accounting or in the books and records required by the tax rules.

(b) The use of accounts with a different meaning than the one that corresponds to them, according to their nature, which makes it difficult to verify the tax situation of the obligor.

(c) Failure to comply with the obligation to carry or retain the accounting, books and records established by the tax rules, software and computer files that support them and the coding systems used.

d) The keeping of different accounts referring to the same economic activity and exercise that hinder the knowledge of the true situation of the tax obligation.

e) The delay in more than four months in the keeping of the accounting or the books and records established by the tax rules.

(f) The authorization of books and records without having been completed or authorized by the Administration when the tax or customs legislation requires that requirement.

2. The breach provided for in this article will be serious.

3. The penalty shall consist of a fixed pecuniary fine of EUR 150, unless the following paragraphs apply.

The inaccuracy or omission of transactions or the use of accounts with meaning other than the one that corresponds to them shall be punishable by a proportional pecuniary fine of one percent of the charges, credits or notes omitted, inaccurate, distorted or collected in accounts with a meaning other than that corresponding to them, with a minimum of 150 and a maximum of EUR 6,000.

The keeping or keeping of the accounting, the books and the records required by the tax rules, the software and computer files that serve them as support and the coding systems used will be sanctioned with a proportional pecuniary fine of one per cent of the business figure of the offending subject in the financial year to which the infringement relates, with a minimum of EUR 600.

The conduct of different accounts referring to the same economic activity and exercise that hinder the knowledge of the true situation of the tax obligation will be sanctioned with a fixed pecuniary fine of 600 euros per year. each of the economic exercises to which it reaches the holding.

The delay in more than four months in the keeping of the accounting or books and records required by the tax rules will be sanctioned with a fixed pecuniary fine of 300 euros.

The use of books and records without having been completed or authorized by the Administration when the tax or customs legislation so requires will be sanctioned with a fixed pecuniary fine of 300 euros.

Article 201. Tax violation for missing billing or documentation obligations.

1. The failure to comply with the billing obligations, inter alia, for the issue, referral, rectification and preservation of invoices, supporting documents or replacement documents, constitutes a tax infringement.

2. The infringement provided for in paragraph 1 of this Article shall be serious in the following cases:

(a) Where the conditions required by the regulatory regulation of the billing obligation are not met, except as provided in the following point of this paragraph and in paragraph 3 of this Article. Among others, non-compliances relating to the issue, referral, rectification and preservation of invoices or replacement documents shall be considered to be included in this letter.

The penalty will consist of a proportional pecuniary fine of one percent of the amount of the set of transactions that have originated the infringement.

(b) Where non-compliance consists of a lack of dispatch or lack of preservation of invoices, supporting documents or substitute documents.

The penalty will consist of a proportional pecuniary fine of two percent of the amount of the total of the transactions that have originated the infringement. Where it is not possible to know the amount of the operations referred to in the infringement, the penalty shall be EUR 300 for each operation in respect of which the corresponding invoice or document has not been issued or retained.

3. The infringement referred to in paragraph 1 of this Article shall be very serious where the non-compliance consists in the issue of invoices or replacement documents with false or distorted data.

The penalty will consist of a proportional pecuniary penalty of 75 percent of the amount of the total of the operations that have originated the infringement.

4. It is also an infringement of the obligations relating to the correct issue or use of the movement documents required by the rules of excise duty, unless it constitutes a criminal offence regulatory law of such taxes.

The violation provided for in this section will be minor.

The penalty will consist of a fixed pecuniary fine of 150 euros for each document incorrectly issued or used.

5. The penalties imposed in accordance with the provisions of this Article shall be graduated by increasing the resulting amount by 100 percent if the substantial non-compliance with the above obligations occurs.

Article 202. Tax infringement for failure to comply with obligations relating to the use of the tax identification number or other numbers or codes.

1. The failure to comply with obligations relating to the use of the tax identification number and other numbers or codes established by the tax or customs legislation constitutes a tax infringement.

The infringement provided for in this Article shall be minor, unless it constitutes a serious infringement in accordance with the provisions of the following paragraph.

The penalty will consist of a fixed pecuniary fine of 150 euros.

2. The infringement shall be serious in the case of non-compliance with the duties which specifically concern the credit institutions in relation to the use of the tax identification number in the accounts or transactions or in the bookkeeping or payment of the checks to the bearer.

The penalty will consist of a five percent proportional pecuniary fine of the amounts unduly paid or charged or of the amount of the operation or deposit that should have been cancelled, with a minimum of 1,000 euros.

The failure of the duties relating to the use of the tax identification number in the bookkeeping or payment of the checks to the bearer shall be sanctioned with a proportional pecuniary fine of five per cent of the value face of the effect, with a minimum of 1,000 euros.

Article 203. Tax violation due to resistance, obstruction, excuse or refusal to the actions of the tax administration.

1. It constitutes a tax violation of the resistance, obstruction, excuse or refusal of the actions of the tax administration.

This circumstance is understood when the offender, duly notified to the effect, has carried out actions designed to delay, hinder or impede the actions of the tax administration in relation to compliance with their obligations.

Among others, they constitute resistance, obstruction, excuse or refusal to the actions of the tax administration the following behaviors:

(a) Not to facilitate the examination of documents, reports, records, records, files, invoices, supporting documents, main or auxiliary accounts, software and software, operating and control systems and any other data with tax significance.

b) Do not address any duly notified requirements.

c) The failure to appear, unless justified, in the place and time that would have been noted.

(d) Negate or unduly prevent the entry or stay on farms or premises of tax administration officials or the recognition of premises, machines, facilities and holdings related to the obligations tax.

e) Coactions to tax administration officials.

2. The breach provided for in this article will be serious.

3. The penalty shall consist of a fixed pecuniary fine of EUR 150 unless the provisions of the following paragraphs of this Article apply.

4. Where the resistance, obstruction, excuse or refusal of the tax administration to act is to disregard within the period granted requirements other than those provided for in the following paragraph, the penalty shall consist of a pecuniary fine fixed of:

a) 150 euros, if a requirement has been missed for the first time.

b) 300 euros, if the requirement has been missed for the second time.

c) 600 euros, if the requirement has been breached for the third time.

5. Where the resistance, obstruction, excuse or refusal of the performance of the tax administration relates to the contribution or examination of documents, books, files, invoices, supporting documents and main or auxiliary accounts, programmes, operating systems and control systems or consists of non-compliance by persons or entities carrying out economic activities of the duty to appear, to facilitate entry or stay on farms and premises or the recognition of elements or facilities, or the duty to provide data, reports or a background with a tax transcendence in accordance with the provisions of Articles 93 and 94 of this Law, the penalty shall be:

(a) Fixed pecuniary fines of EUR 300, if the administrative action or the information required within the period granted in the first notice notified to the effect is not made available or not made available.

(b) Fixed pecuniary fines of EUR 1,500, if the administrative action or the information required within the time limit granted in the second order notified to the effect is not made available or not made available.

(c) a proportional financial penalty of up to two percent of the business figure of the offender in the calendar year preceding the one in which the infringement occurred, with a minimum of EUR 10,000 and a maximum of EUR 400 000, where the administrative action or the information required within the time limit granted in the third order notified to that effect has not been made or has not been made available. If the amount of the operations referred to in the unaddressed requirement represents a percentage greater than 10, 25, 50 or 75% of the amount of the transactions to be declared, the penalty shall be a proportional pecuniary fine of 0.5, one, 1.5 and two percent of the amount of the turnover, respectively.

If the requirements relate to the information to be contained in the statements required in general in compliance with the obligation to supply information contained in Articles 93 and 94 of this Law, the The penalty will consist of a proportional pecuniary fine of up to three percent of the business figure of the offender in the calendar year to the one in which the infringement occurred, with a minimum of 15,000 euros and a maximum of 600,000 euros. If the amount of the operations referred to in the unaddressed requirement represents a percentage greater than 10, 25, 50 or 75% of the amount of the transactions to be declared, the penalty shall be a proportional pecuniary fine of one, 1.5, two, and three percent of the amount of the turnover, respectively.

In the event that the amount of the transactions is not known or the requirement does not relate to monetary measures, the minimum laid down in the preceding paragraphs shall be imposed.

However, when prior to the termination of the sanctioning procedure total compliance with the administrative requirement is made, the penalty shall be EUR 6,000.

6. Where the resistance, obstruction, excuse or refusal relates to the breach of the precautionary measures adopted in accordance with Articles 146, 162 and 210 of this Law, the penalty shall consist of a proportional pecuniary fine of the two Percent of the business figure of the offender in the calendar year preceding the one in which the infringement occurred, with a minimum of 3,000 euros.

Article 204. Tax infringement for failing to comply with the duty of secrecy required of the retainers and those obliged to make income on account.

1. It is a tax breach that the duty to provide for this law requires retainers and must be made to make an income on account.

The violation provided for in this article will be severe.

2. The penalty shall consist of a fixed pecuniary fine of EUR 300 for each data or set of data referring to the same person or entity that was wrongly communicated.

The penalty will be graduated by increasing the above amount by 100 percent if there is repeated commission of the violation.

Article 205. Tax infringement for failure to comply with the obligation to correctly communicate data to the payer of income subject to withholding or income.

1. It constitutes a tax breach not to communicate data or to communicate false, incomplete or inaccurate data to the payer of income subject to withholding or income on account, where withholding or income is derived less than the from.

2. The infringement shall be minor where the tax obligation has an obligation to present self-settlement which includes the income subject to withholding tax or income.

The basis of the penalty shall be the difference between the withholding or the revenue from it and the actual practice during the period of application of the false, incomplete or inaccurate data.

The penalty will consist of a 35 percent proportional pecuniary fine.

3. The infringement shall be very serious where the tax obligation has no obligation to present self-settlement which includes the income subject to withholding tax or income.

The basis of the penalty shall be the difference between the withholding or the revenue from it and the actual practice during the period of application of the false, incomplete or inaccurate data.

The penalty will consist of a 150 percent proportional pecuniary fine.

Article 206. Breach of the obligation to deliver the certificate of withholding or income to account.

1. It is a tax breach that the obligation to deliver the certificate of withholding or income to the account is to be paid to the taxable persons who are liable for the income subject to withholding tax or income.

The violation provided for in this article will be mild.

2. The penalty shall consist of a fixed pecuniary fine of EUR 150.

CHAPTER IV

Tax penalty procedure

Article 207. Regulation of the tax penalty procedure.

The tax penalty procedure will be regulated:

(a) By the special rules set out in this Title and the regulatory regulations dictated in its development.

(b) In its absence, by the regulatory rules of the sanctioning procedure in administrative matters.

Article 208. Procedure for the imposition of tax penalties.

1. The tax penalty procedure shall be dealt with separately from the taxes covered by Title III of this Law, unless the tax is waived, in which case it shall be dealt with jointly.

2. In the case of minutes with agreement and in those other in which the tax obligation has waived the separate processing of the sanctioning procedure, the questions relating to the infringements will be analysed in the corresponding procedure. application of the taxes in accordance with the regulatory regulations of the same, as determined by regulation.

In the minutes with agreement, the waiver of the separate procedure shall be expressly stated in the minutes, and the proposal for a duly substantiated sanction, with the content provided for in Article 210 (4) of this Law, shall be will include in the minutes with agreement.

Reglamentarily regulate the form and time period of exercise of the right to waive the separate sanctioning procedure.

3. The practice of notifications in the tax penalty procedure shall be carried out in accordance with the provisions of Section 3 of Chapter II of Title III of this Law.

Article 209. Initiation of the tax penalty procedure.

1. The tax penalty procedure shall always be initiated on its own initiative, by notification of the agreement of the competent body.

2. Sanctioning procedures which are initiated as a result of a procedure initiated by means of a declaration or a procedure for the verification of data, verification or inspection may not be initiated with respect to the person or entity that would have been has been the subject of the procedure after the expiry of the three-month period from the time the relevant settlement or resolution was notified or notified.

Article 210. Instruction in the tax penalty procedure.

1. Special rules on the development of the tax proceedings and procedures referred to in Article 99 of this Law shall apply in the instruction of the sanctioning procedure.

2. The data, evidence or circumstances which have been obtained or have been obtained in any of the procedures for the application of the taxes covered by Title III of this Law and which are to be taken into account in the sanctioning procedure shall be incorporated into the formally before the motion for a resolution.

3. In the course of the sanctioning procedure, precautionary measures may be taken in accordance with the provisions of Article 146 of this Law.

4. The action shall be completed and a motion for a resolution shall be made in which the facts, their legal status and the offence which they may constitute or the declaration, if any, of non-infringement or of any infringement, shall be made in a reasoned manner. responsibility.

In the motion for a resolution, the proposed sanction will also be specified with an indication of the applied graduation criteria, with adequate motivation for the origin of the same.

The motion for a resolution shall be notified to the person concerned, indicating the statement of the file and giving him a period of 15 days to ensure that he considers appropriate and present the documents, supporting documents and evidence that you deem appropriate.

5. Where, at the time of the initiation of the sanctioning dossier, all the elements permitting the formulation of the proposal for the imposition of a sanction are held by the competent body, the latter shall be incorporated into the initiation agreement. Such an agreement shall be notified to the person concerned, indicating that the file has been made manifest and giving him a period of 15 days to ensure that he considers appropriate and present the documents, supporting documents and evidence which he considers appropriate.

Article 211. Termination of the tax penalty procedure.

1. The tax penalty procedure shall be terminated by resolution or by revocation.

Where, in a sanctioning procedure initiated as a result of an inspection procedure, the data subject is in conformity with the motion for a resolution, the decision shall be deemed to have been given and notified competent to impose the penalty, in accordance with that proposal, for the period of one month from the date on which the said conformity was made, without the need for a new express notification to the effect, except in that time the the body responsible for imposing the sanction notifies the interested party of any of the contents to those referred to in the paragraphs of Article 156 (3) of this Law.

2. The tax penalty procedure shall be concluded within the maximum period of six months from the notification of the notification of initiation of the procedure. The procedure shall be understood to conclude on the date of notification of the administrative act of resolution of the procedure. For the purposes of understanding the obligation to notify and to compute the time limit for resolution, the rules contained in Article 104 (2) of this Law shall apply.

3. The express decision of the tax-sanctioning procedure shall contain the fixing of the facts, the assessment of the tests carried out, the determination of the offence committed, the identification of the offending person or entity and the quantification of the penalty imposed, with an indication of the graduation criteria of the penalty and the reduction that will be made in accordance with the provisions of Article 188 of this Law. Where appropriate, it shall contain the declaration of non-infringement or liability.

4. The expiry of the period laid down in paragraph 2 of this Article without any express resolution being notified shall produce the expiry of the procedure.

The declaration of revocation may be made on its own initiative or at the request of the person concerned and shall order the file of the proceedings. Such expiry shall prevent the initiation of a new sanctioning procedure.

5. They are competent bodies for the imposition of sanctions:

(a) The Council of Ministers, if they consist of the suspension of the exercise of official professions, employment or public office.

(b) The Minister of Finance, the equivalent body of the Autonomous Communities, the competent body of the local authorities or bodies in which they delegate, when they consist of the loss of the right to apply benefits or incentives (a) the granting of the tax to which the tax is granted or which are directly applicable by the tax authorities, or the possibility of obtaining grants or public aid or the prohibition to contract with the public authorities concerned.

(c) The competent body for the recognition of the tax benefit or incentive, where they consist of the loss of the right to apply the same, except as provided in the preceding paragraph.

(d) The competent authority to liquidate or the immediate superior organ of the administrative unit that has proposed the initiation of the sanctioning procedure.

Article 212. Remedies against sanctions.

1. The act of resolution of the sanctioning procedure may be the subject of an independent appeal or complaint. In the event that the taxpayer also disputes the tax liability, both resources or claims will be accumulated, with the person who knows the challenge against the debt being competent.

2. The penalty may be applied without losing the reduction in accordance provided for in Article 188 (1) (b) of this Act, provided that the regularisation is not contested.

The sanctions resulting from acts with agreement cannot be challenged on the administrative basis. The challenge of such a sanction on a legal-administrative basis shall require the amount of the reduction to be applied.

3. The time and form of an administrative action or complaint against a sanction shall produce the following effects:

(a) The enforcement of the sanctions shall be automatically suspended on a voluntary basis without the need to provide guarantees until they are firm on the administrative basis.

(b) No interest on late payment shall be required for the period up to the end of the voluntary period open for the notification of the decision ending the administrative route.

TITLE V

Review on administrative path

CHAPTER I

Common rules

Article 213. Means of review.

1. Acts and actions for the application of taxes and acts of taxation of tax penalties may be reviewed, as set out in the following chapters, by:

a) Special review procedures.

b) The reorder facility.

c) Economic-administrative claims.

2. The final decisions of the economic and administrative bodies, as well as the acts of application of the taxes and the imposition of sanctions on which the economic and administrative resolution would have fallen, may not be reviewed by way of administrative, whatever the alleged cause, except in the cases of nullity in full right provided for in Article 217, rectification of errors in Article 220 and extraordinary review of the review of Article 244 of the law.

The resolutions of the economic and administrative organs may be declared harmful in accordance with the provisions of Article 218 of this Law.

3. Where they have been confirmed by a firm court judgment, the acts of application of the taxes and the imposition of penalties and the decisions of the economic and administrative complaints shall not be reviewable in any event.

Article 214. Capacity and representation, test, notifications, and time limits for resolution.

1. The special procedures for review, resources and complaints provided for in this Title shall apply the rules on capacity and representation laid down in Section 4. of Chapter II of Title II of this Law, and the rules on evidence and notifications as set out in Sections 2 and 3 of Chapter II of Title III of this Act.

2. The provisions of the above paragraphs shall apply taking into account the specialities covered by Chapter IV of this Title.

3. For the purposes of calculating the time limits laid down in this Title, the provisions of Article 104 (2) of this Law shall apply.

Article 215. Reasons for the decisions.

1. The resolutions of the special procedures for review, resources and complaints covered by this Title shall be reasoned, with reference to facts and grounds of law.

2. The acts in these proceedings relating to the following issues shall also be motivated:

(a) The inadmissibility of writings of any kind submitted by the interested parties.

(b) The suspension of the execution of the contested acts, the refusal of the suspension and the inadmissibility of the application for suspension.

c) Abstention of trade to know or to continue to know about the subject by reason of matter.

d) The origin or origin of the recusal, the refusal of the receipt to be tested or any diligence of it and the expiration of the instance.

e) Those that limit the subjective rights of those interested in the procedure.

f) The suspension of the procedure or the causes that prevent the continuation of the procedure.

CHAPTER II

Special review procedures

Article 216. Special review procedure classes.

Special review procedures are for:

a) Review of full-right null acts.

b) Statement of lesivity of nullable acts.

c) Revocation.

d) Rectification of errors.

e) Undue revenue development.

SECTION 1. REVIEW PROCEDURE FOR FULLY-FLEDGED NULL ACTS

Article 217. Declaration of full nullity.

1. It may be declared that the right of the acts given in the field of taxation, as well as of the decisions of the economic and administrative bodies, which have ended the administrative procedure or which have not been appealed in time, shall be declared invalid. Assumptions:

a) That it injures the rights and freedoms that are amenable to constitutional protection.

(b) Which have been dictated by a manifestly incompetent body on the grounds of matter or territory.

c) That they have an impossible content.

(d) That they constitute a criminal offence or are dictated as a consequence of this.

e) That they have been dictated by completely and absolutely not the legally established procedure for it or the rules that contain the essential rules for the formation of the will in the collegiate organs.

(f) Any express or alleged acts contrary to the legal system whereby powers or rights are acquired when the essential requirements for their acquisition are lacking.

g) Any other that is expressly set to a legal range disposition.

2. The procedure for declaring the nullity referred to in this Article may be initiated:

a) By agreement of the organ that dictated the act or its hierarchical superior.

b) At the request of the data subject.

3. The inadmissibility of applications made by the parties concerned may be agreed on a reasoned basis, without the need to seek the opinion of the advisory body, where the act is not signed on an administrative basis or the application is not based on any of the the grounds for annulment of paragraph 1 of this Article or manifestly unfounded, as well as in the event that other substantially equal applications have been rejected as to the substance.

4. The proceedings shall be given to the person concerned and shall be heard by those who recognised the rights of the act or whose interests were affected by the act.

The declaration of invalidity shall require prior favourable opinion from the State Council or equivalent body of the respective autonomous community, if any.

5. In the field of State competence, the resolution of this procedure shall be the responsibility of the Minister of Finance.

6. The maximum time limit for notifying express resolution shall be one year from the time the application is submitted by the data subject or from the time the procedure is notified to the person concerned.

The duration of the period provided for in the preceding paragraph without any express resolution being notified will produce the following effects:

(a) The expiration of the procedure started ex officio, without this preventing another procedure from being started again later.

b) The administrative silence of the request, if the procedure had been initiated at the request of the person concerned.

7. The express or presumed decision or the agreement of inadmissibility pending the requests of the interested parties shall end the administrative route.

SECTION 2. DECLARATION OF LESIVITY OF NULLABLE ACTS

Article 218. Statement of lesivity.

1. Outside the cases provided for in Article 217 and 220 of this Law, the tax authorities may not cancel their own acts and resolutions to the detriment of the persons concerned.

The tax administration may declare to be harmful to the public interest its acts and resolutions favorable to those interested in any infringement of the legal order, in order to proceed to its later challenge in the administrative-administrative way.

2. The declaration of lesivity may not be adopted after four years after the notification of the administrative act and shall require the prior hearing of all those who appear to be interested in the proceedings.

3. The expiry of the three-month period from the initiation of the procedure without having been declared lesivity shall result in the absence of the lesivity.

4. In the field of the General Administration of the State, the declaration of lesivity shall be the responsibility of the Minister of Finance.

SECTION 3 REVOCATION

Article 219. Revocation of the acts of application of the taxes and the imposition of sanctions.

1. The tax authorities may revoke their acts for the benefit of the persons concerned when it is considered that they are manifestly in breach of the law, where the circumstances which affect a particular legal situation show the where the act has been issued, or where the proceedings of the proceedings have rendered the persons concerned indefenceless.

The revocation may not, under any circumstances, constitute a waiver or exemption not permitted by the tax rules, nor shall it be contrary to the principle of equality, public interest or legal order.

2. Revocation shall be possible only as long as the limitation period has not elapsed.

3. The revocation procedure shall always be initiated on its own initiative, and shall be competent to declare it the body to be determined by regulation, which shall be different from the body which issued the act.

An audience will be given to the interested parties and a report of the body with legal advice on the origin of the revocation of the act should be included.

4. The maximum time limit for notifying express resolution shall be six months from the notification of the initiation agreement of the procedure.

After the deadline set in the previous paragraph without any express resolution being notified, the procedure will be expired.

5. The decisions to be taken in this procedure will put an end to the administrative path.

SECTION 4. ERROR RECTIFICATION

Article 220. Error rectification.

1. The body or body which has issued the act or the decision of the complaint shall, at any time, of its own motion or at the request of the person concerned, rectify the material errors, in fact or in arithmetic, provided that the time limit has not elapsed. prescription.

In particular, the acts and decisions of the economic and administrative complaints in which it would have been incurred as a result of the own documents incorporated into the law shall be rectified by this procedure. file.

The resolution will correct the error in the amount or any other element of the act or resolution that is rectified.

2. The maximum time limit for notifying express resolution shall be six months from the time the application is submitted by the person concerned or from the notification of the trade initiation agreement of the procedure.

The duration of the period provided for in the preceding paragraph without any express resolution being notified will produce the following effects:

(a) The expiration of the procedure started ex officio, without this preventing another procedure from being started again later.

b) The administrative silence of the request, if the procedure had been initiated at the request of the person concerned.

3. The decisions to be taken in this procedure shall be subject to a replacement and an economic-administrative complaint.

SECTION 5. INCORRECT REVENUE RETURN

Article 221. Procedure for the return of undue income.

1. The procedure for the recognition of the right to return of undue income shall be initiated on its own initiative or at the request of the person concerned, in the following cases:

(a) When there has been a duplicity in the payment of tax debts or penalties.

(b) When the amount paid has been greater than the amount to be entered as a result of an administrative act or a self-settlement.

(c) Where amounts have been entered in respect of debts or tax penalties after the limitation periods have elapsed.

d) When established by the tax rules.

The procedure provided for in this paragraph shall be developed, to which the provisions of Article 220 (2) of this Law shall apply.

2. Where the right to return has been recognised by the procedure provided for in paragraph 1 of this Article or by virtue of an administrative act or an economic or administrative decision, the execution of the return on the terms that are regulated.

3. Where the act of application of the taxes or of the imposition of penalties under which the undue income was made would have acquired firmness, only the return of the same may be requested to be requested or promoted the review of the act by means of any of the special review procedures set out in paragraphs (a), (c) and (d) of Article 216 and by the extraordinary review facility under Article 244 of this Act.

4. Where a tax obligor considers that the filing of an autoliquidation has resulted in undue income, it may request the rectification of the self-settlement in accordance with the provisions of Article 120 (3) of this Law.

5. Interest on late payment shall be settled on the return of undue revenue in accordance with Article 32 (2) of this Act.

6. The decisions to be taken in this procedure shall be subject to a replacement and an economic-administrative complaint.

CHAPTER III

Reorder Facility

Article 222. Object and nature of the reorder facility.

1. The acts dictated by the tax administration which are liable for economic and administrative action may be the subject of a replenishment, in accordance with the provisions of this Chapter.

2. The replacement facility shall, where appropriate, be brought before the economic and administrative complaint.

If the person concerned interposed the replenishment facility, he/she cannot promote the economic-administrative claim until the appeal has been resolved expressly or until he/she can be dismissed for silence. administrative.

When, within the time limit set for the use of the same act, the application for replacement and economic-administrative complaint were brought, the first one shall be dealt with and shall be declared The second is inadmissible.

Article 223. Initiating and processing the replacement facility.

1. The period for the application of this appeal shall be one month from the day following that of the notification of the act of appeal or of the following day in which the effects of the administrative silence occur.

Dealing with periodic maturity and collective notification debts, the time limit for interposition shall be computed from the day following the end of the voluntary payment period.

2. If the appellant requires the file to make his claims, he must appear within the period of the appeal to be made manifest.

3. The rules laid down for the economic and administrative complaints shall apply to the legitimate and interested in the replacement resource.

4. The replenishment submits to the competent authority for its decision all the questions of fact or of the right offered by the file, whether or not they have been raised in the appeal, without in any case being able to worsen the initial situation of the recurring.

If the competent body considers it appropriate to examine and resolve issues not raised by the parties concerned, it shall expose them to the parties so that they can make representations.

Article 224. Suspension of the execution of the act under replacement.

1. The execution of the contested act shall be automatically suspended at the request of the person concerned if the amount of such act is guaranteed, the interest on late payment resulting from the suspension and the surcharges which may be made at the time of the request for a suspension, in terms that are established in a regulated manner.

If the challenge affects a tax penalty, its execution will be automatically suspended without the need to provide guarantees in accordance with the provisions of Article 212 (3) of this law.

If the challenge concerns a censal act relating to a shared management tribute, the procedure for charging the settlement that may be practised shall not be suspended in any event. This shall be without prejudice to the fact that, if the decision to be taken in respect of the census is affected by the outcome of the settlement paid, the corresponding revenue refund shall be made.

2. The guarantees necessary to obtain the automatic suspension referred to in the preceding paragraph shall be exclusively the following:

a) Deposit of money or public securities.

b) Aval or bond of a solidary nature of a credit institution or a mutual guarantee company or a certificate of insurance.

(c) Personal and solidarity-based fianza of other taxpayers of recognised solvency for the assumptions to be established in the tax rules.

3. The execution of the act may be suspended without the need to provide a guarantee where it is appreciated that it has been possible to make an arithmetic, material or factual error.

4. If the appeal does not affect the whole of the tax liability, the suspension shall relate to the part under appeal, the appellant being obliged to enter the remaining amount.

5. Where the amount resulting from the contested measure is to be fully or partially entered as a result of the decision of the appeal, interest for late payment shall be settled for the entire period of suspension, without prejudice to paragraph 4 of the Article 26 and Article 212 (3) of this Act.

Article 225. Resolution of the reorder facility.

1. He/she shall be competent to hear and resolve the replacement appeal by the body which issued the contested act.

Dealing with delegated acts and unless otherwise stated, the replacement facility shall be settled by the delegated body.

2. The body responsible for hearing the replacement shall not be able to refrain from resolving, without any reasonable doubt or deficiency of the legal precepts.

The resolution will contain a succinct presentation of the facts and the legal bases appropriately motivated that have served to adopt the agreement.

3. The maximum period for notifying the decision shall be one month from the day following the day of the appeal.

In the calculation of the previous period, the period granted shall not be included for making claims to the rightholders concerned as referred to in the second subparagraph of Article 232 (3) of this Act, or the employee. by other organs of the Administration to submit the data or reports that are requested. Periods not included in the calculation of the time limit for the preceding circumstances may not exceed two months.

After the maximum period to be resolved without any express resolution being notified, and provided that the suspension of the contested act has been agreed, the interest for late payment shall cease to be due in accordance with paragraph 4. Article 26 of this Law.

4. After the period of one month from the interposition, the person concerned may consider the appeal to be dismissed for the purpose of bringing the complaint.

5. Against the resolution of a replacement resource this resource cannot be brought back.

CHAPTER IV

Administrative-economic claims

SECTION 1. GENERAL PROVISIONS

Subsection 1. The Scope of Economic and Administrative Claims

Article 226. Scope of application of economic and administrative complaints.

It may be claimed in an economic-administrative way in relation to the following subjects:

(a) The application of taxes and the imposition of tax penalties by the General Administration of the State and related or dependent public law entities.

(b) The application of the taxes transferred by the State to the Autonomous Communities or the surcharges established by them on State taxes and the imposition of sanctions that are derived from each other.

c) Any other that is established by express legal precept.

Article 227. Acts susceptible to economic and administrative complaint.

1. The economic and administrative complaint shall be admissible, in respect of the matters referred to in the preceding Article, against the following acts:

(a) Those who provisionally or definitively recognize or deny a right or declare an obligation or a duty.

b) The procedures that decide, directly or indirectly, the substance of the matter or put an end to the procedure.

2. With regard to the application of taxes, they are claimed:

a) Provisional or definitive settlements.

(b) Express or presumed resolutions derived from a request for rectification of a self-validation or a data communication.

(c) Checks on the value of income, products, property, rights and expenses, as well as the acts of fixing securities, yields and bases, where the tax rules so establish.

d) Acts that deny or recognize tax exemptions, benefits, or incentives.

e) Acts that approve or deny special amortization plans.

(f) Acts determining the tax regime applicable to a tax liability, as soon as they are decisive for future obligations, including formal obligations, in their capacity.

g) Acts dictated in the collection procedure.

(h) Acts in respect of which the tax rules so establish.

3. Acts imposing sanctions will also be claimed.

4. The following actions or omissions by individuals in the field of taxation shall also be claimed prior to compliance with the requirements and in such a way as to be determined by regulation:

(a) Those relating to the obligations to pass on and support the legally intended impact.

b) Those relating to the obligations to practice and support withholding or income on account.

(c) Those relating to the obligation to issue, deliver and rectify invoices for employers and professionals.

d) Those arising from the relationships between the substitute and the taxpayer.

5. Economic and administrative complaints shall not be admissible in respect of the following acts:

(a) Those who give rise to a claim on administrative basis prior to the judicial, civil or employment law or end that path.

(b) Dictates in procedures in which the Minister of Finance or the Secretary of State of the Treasury is reserved the decision to discharge the administrative route.

c) Those dictated by a law that exclude them from economic-administrative reclamation.

Subsection 2. ª Organization and competencies

Article 228. Economic and administrative bodies.

1. The knowledge of economic and administrative complaints shall be exclusive to the economic and administrative bodies, which shall act independently in the exercise of their powers.

2. In the field of State competence, they are economic and administrative bodies:

a) The Central Economic-Administrative Court.

b) Regional and local economic and administrative courts.

3. The Special Room for the Unification of Doctrine will also have the consideration of an economic-administrative organ.

4. The competence of the economic and administrative courts will be inalienable and unenforceable and cannot be altered by the will of the interested parties.

Article 229. Powers of the economic and administrative courts.

1. The Central Economic and Administrative Tribunal will know:

(a) In a single instance, of the economic and administrative complaints that are brought against the administrative acts dictated by the central organs of the Ministries of Finance and Economy or other departments ministerial, the State Tax Administration Agency and public law entities linked to or dependent on the General Administration of the State, as well as against acts dictated by the higher organs of the Administration of the Autonomous Communities.

You will also know in a single instance of the claims in which you are to be heard or heard as a pre-decision to the State Council.

(b) In a single instance, of the economic and administrative complaints which are brought against the administrative acts dictated by the peripheral organs of the General Administration of the State, the State Agency Tax administration and public law entities linked to or dependent on the General Administration of the State, or by the bodies of the Autonomous Communities not included in the preceding paragraph, as well as against the actions of the individuals liable to claim, where the claim can still be lodged in First instance before the relevant regional or local economic and administrative court, the complaint will be brought directly before the Central Economic and Administrative Tribunal, in accordance with the provisions of paragraph 4 of this article.

(c) Second instance, of the ordinary raised appeals against the decisions handed down in the first instance by the regional and local economic and administrative courts.

d) Of the extraordinary resources of review and of the extraordinary of the alzada for the unification of criteria.

e) Of the rectification of errors in which they incur their own resolutions, in accordance with the provisions of Article 220 of this Law.

2. Regional and local economic and administrative courts will know:

(a) In a single instance, of the complaints against the administrative acts dictated by the peripheral organs of the General Administration of the State, the State Administration of Tax Administration and the entities governed by public law linked to or dependent on the General Administration of the State and by the organs of the Administration of the Autonomous Communities not covered by subparagraph (a) of the preceding paragraph, where the amount of the claim is equal to or less than the amount to be determined by regulation.

(b) In the first instance, of complaints against administrative acts issued by the bodies referred to in subparagraph (a) of this paragraph, where the amount of the claim is higher than the amount which is determined to be regulated.

c) From the rectification of errors in which they incur their own resolutions, in accordance with the provisions of Article 220 of this Law.

3. The regional and local economic and administrative courts will also be aware of complaints against actions by individuals in tax matters which may be subject to economic and administrative complaints, in the first or only the amount of the claim exceeds or does not exceed the amount to be determined by regulation.

In such cases, the jurisdiction of the regional and local economic and administrative courts will be determined by the tax domicile of the person or entity that makes the claim.

4. Where the resolution of the economic and administrative complaints is liable to appeal to the Central Economic and Administrative Court, the complaint may be brought directly before the Court.

5. In each autonomous community there will be a regional economic-administrative court. In each City with Autonomy Statute there will be a local economic-administrative court.

The scope of the regional and local economic and administrative courts will coincide with that of the respective community or city with Statute of Autonomy and its territorial competence to know of the claims The administrative and economic authorities shall be determined in accordance with the seat of the body which has given the act which is the subject of the complaint. In the regional economic and administrative courts, rooms with a territorial scope and the powers to be set in the tax rules may be set up.

Article 230. Accumulation of economic-administrative claims.

1. Economic and administrative complaints will be accumulated for processing and resolution in the following cases:

(a) The interposed by the same person concerning the same tribute.

(b) Interposed by a number of interested parties concerning the same charge provided that they derive from the same file or raise the same questions.

(c) The filing against a penalty if a claim against the tax liability of which it derives has been filed.

2. Agreements on cumulation or de-accumulation shall not be subject to appeal.

3. The cumulation shall determine, where appropriate, the jurisdiction of the Central Administrative Court to settle the claim or the ordinary appeal for the amount. It will be considered as how Aunt corresponds to the claim that has the highest claim.

4. The provisions of the preceding paragraphs shall apply where a single complaint is lodged against several acts or actions.

Article 231. Functioning of the Economic and Administrative Courts.

1. The Economic and Administrative Courts will operate in plenary, in Salas and in a single-member way.

2. The plenary session shall be composed of the President, the Vocals and the Secretary.

3. The Chambers shall be composed of the President, a Vocal at least and the Secretary. Room President may be appointed to one of the Vocals in the event of circumstances that are determined to be regulated.

4. The Economic and Administrative Courts may act in a unipersonal manner through the President, the Presidents of the Chamber, any of the Vocals, the Registrar or through other unipersonal organs that are determined to be regulated.

5. The issues of composition, organization and functioning of the Economic and Administrative Courts not provided for in the previous paragraphs will be regulated.

Subsection 3. Interested

Article 232. Legitimate and interested in economic and administrative complaints.

1. They will be entitled to promote economic and administrative complaints:

(a) Tax obligated and infringing subjects.

(b) Any other person whose legitimate interests are affected by the act or tax action.

2. They will not be legitimized:

(a) Public servants and employees, except in cases where an entitlement is immediately and directly infringed, which in particular is recognised or affected by their legitimate interests.

(b) Individuals, when they are by delegation of the Administration or as agents or agents of the Administration.

c) Whistleblower.

d) Those who assume tax obligations under covenant or contract.

(e) the bodies or bodies which have issued the contested act, as well as any other entity for the mere fact of being the recipient of the funds managed by that act.

3. In the economic and administrative procedure already initiated, all those who are rightholders or legitimate interests who may be affected by the decision to be taken may appear, without the processing of the in no case.

If during the processing of the procedure the existence of other rightholders or legitimate interests that have not appeared in the procedure is warned, they will be notified of the existence of the claim for them to formulate allegations, and the provisions of Article 239 (5) of this Law shall apply.

4. When acting by representation, the document stating that it is accompanied by the first letter which is not signed by the person concerned shall not be submitted without this requirement. However, the absence or inadequacy of the power shall not prevent the submission of the document provided that the comparisor is accompanied by the power, fails to remedy the defects of the submission or ratifies the actions carried out on his behalf and representation without sufficient power.

Subsection 4

Article 233. Suspension of the execution of the contested act in an economic and administrative way.

1. The execution of the contested act shall be automatically suspended at the request of the person concerned if the amount of such act is guaranteed, the interest on late payment resulting from the suspension and any surcharges which may be made on the terms which are establish regulations.

If the challenge affects a tax penalty, the execution of the tax will be automatically suspended without the need to provide guarantees in accordance with the provisions of Article 212 (3) of this Law.

2. The guarantees necessary to obtain the automatic suspension referred to in the preceding paragraph shall be exclusively the following:

a) Deposit of money or public securities.

b) Aval or bond of a solidary nature of a credit institution or a mutual guarantee company or a certificate of insurance.

(c) Personal and solidarity-based fianza of other taxpayers of recognised solvency for the assumptions to be established in the tax rules.

3. Where the person concerned is unable to provide the necessary guarantees to obtain the suspension referred to in the preceding paragraph, the suspension shall be agreed upon prior to the provision of other guarantees which are deemed sufficient, and the competent body may amend the resolution on the suspension in the cases provided for in the second subparagraph of the following paragraph.

4. The court may suspend the execution of the act with a total or partial waiver of guarantees where such enforcement may cause prejudice to difficult or impossible redress.

In the cases referred to in this paragraph, the court may amend the decision on the suspension when it appreciates that the conditions which gave rise to the suspension are not maintained, where the guarantees provided would have lost value or effectiveness, or when it becomes aware of the existence of other goods or rights that are liable to be delivered under warranty that would not have been known at the time of the decision on the suspension.

5. The execution of the contested act may be suspended without the need for a guarantee to be provided when it is assessed that it has been possible to make an arithmetic, material or factual error.

6. If the claim does not affect the entire tax liability, the suspension shall relate to the claimed party, and the claimant shall be obliged to enter the remaining amount.

7. The suspension of the execution of the act shall be maintained during the processing of the economic-administrative procedure in all its instances.

The suspension produced in the replenishment facility may be maintained in the economic-administrative path under conditions to be determined regulatively.

8. The suspension produced on an administrative basis shall be maintained where the person concerned informs the tax administration within the time limit of the application of the dispute-administrative action brought by that appeal and has requested the suspension in question. same.

Such suspension will continue, provided that the guarantee that has been provided on an administrative basis retains its validity and effectiveness, until the judicial body takes the appropriate decision in relation to the suspension. requested.

In the case of sanctions, the suspension shall be maintained, in the terms set out in the preceding paragraph and without the need to provide a guarantee, until the court decision is taken.

9. Where the amount resulting from the contested act is to be fully or partially entered as a result of the decision of the complaint, interest for the delay shall be settled for the entire period of suspension, taking into account the provisions of the Article 26 (4) and Article 212 (3) of this Law.

10. In the case of acts which do not relate to a tax liability or a liquid quantity, the court may suspend its execution on the request of the person concerned and justify that its execution may cause prejudice to the impossible or difficult situation. repair.

11. The execution of the contested act or judgment by means of an extraordinary review appeal shall in no case be suspended.

12. The requirements, competent bodies and procedures for the processing and resolution of requests for suspension shall be regulated.

SECTION 2. ECONOMIC-ADMINISTRATIVE GENERAL PROCEDURE

Article 234. General rules.

1. Economic and administrative complaints shall be dealt with in a single or first instance with the resources provided by this law.

2. The procedure shall be initiated on its own initiative subject to the time-limits laid down, which shall not be subject to any extension or shall specify the termination of the procedure.

3. All acts and resolutions affecting the persons concerned or putting an end to an economic and administrative complaint shall be notified to those at the address indicated or, failing that, in the secretariat of the court. corresponding, by means of delivery or deposit of the full copy of your text.

The notification must express whether or not the act or resolution is final on an economic and administrative basis and, where appropriate, the resources which it comes from, the body before which they should be submitted and the time limit for bringing them together. prevent interested parties from exercising any other remedies they consider relevant.

4. The economic and administrative procedure will be free. However, if the complaint or the appeal is dismissed and the economic and administrative body appreciates either fear or bad faith, the claimant may be required to pay the costs according to the criteria to be laid down. regulentarily.

5. The economic and administrative procedure shall be governed in accordance with the provisions laid down in this Chapter and in the provisions laid down in its development.

Subsection 1. Single Procedure or first instance

Article 235. Initiation.

1. The single or first instance of the economic-administrative complaint shall be brought within one month from the day following that of the notification of the contested act, from the day following that in which the effects of the contested act occur. administrative silence or from the day following that in which the holding or omission of the withholding or entry into account is recorded, the impact of the claim or the replacement arising from the relations between the substitute and the the taxpayer.

Dealing with complaints concerning the obligation to issue and deliver an invoice for employers and professionals, the time limit referred to in the preceding paragraph shall start at one month after the date of the formally required to comply with that obligation.

In the case of periodic maturity and collective notification debts, the time limit for the interposition shall be computed from the day following the end of the voluntary payment period.

2. The procedure must be initiated in writing, which may be limited to requesting the action or action against which it is claimed, the address for notifications and the court before which the claimant is claimed to be brought before the applicant. interpone. The claimant may also accompany the claims on which he is entitled.

In cases of claims relating to withholding, income to account, repercussions, obligation to issue and deliver invoice and to the relationships between the substitute and the taxpayer, the written statement must also identify the a person under appeal and his or her domicile and attaching all the records which are available to the claimant or to public records.

3. The statement of interposition shall be addressed to the administrative body which has delivered the action to be sent to the competent court within one month of the date of the application, which may be incorporated into a report if it is considers convenient.

However, where the statement of interposition includes allegations, the administrative body which issued the act may, in whole or in part, annul the contested act before the referral of the file to the court within the time limit. referred to in the preceding paragraph, provided that no replacement facility has been previously submitted. In this case, the new act handed down to the court shall be referred to the court.

If the administrative body has not sent the written complaint to the court, it will be sufficient for the complainant to submit to the court the sealed copy of the complaint so that the complaint can be dealt with. and resolve.

4. In the case of claims relating to withholding, revenue to account, impact, obligation to issue and deliver invoice and relations between the substitute and the taxpayer, the letter of interposition shall be addressed to the court competent for resolve the claim.

Article 236. Processing.

1. The court, once received and, where appropriate, completed the file, shall make it clear to the persons concerned that they have appeared in the complaint and have not made representations in the statement of interposition or have made them but with the express request for this procedure, for a period of one month in which the written submissions must be submitted with the provision of the appropriate evidence.

2. In cases of claims relating to withholding, income to account, repercussions, obligation to issue and deliver invoice or to the relations between the substitute and the taxpayer, the court shall notify the interposition of the complaint to the a person under appeal to appear, by means of a letter of mere personation, by attaching all the records at his disposal or in public records.

3. The court may also request a report from the body which issued the contested act, in order to clarify the questions which require it. The court must transfer the report to the claimant so that it can submit allegations to it.

Reglamentarily may be established in which the request for such a report is mandatory.

4. Evidence of evidence, expert evidence, and evidence of party statements shall be carried out by a notarial act or by the Registrar of the court or the official in whom the same delegate shall extend the relevant minutes. It will not be possible to refuse the practice of evidence relating to relevant facts, but the decision concluding the complaint will not go into the examination of those which are not relevant to the knowledge of the issues discussed, in which case it will suffice resolution includes a mere enumeration of the same, and will decide on the non-practices.

5. Where the arguments put forward in the statement of objection or the documents annexed by the person concerned have been made, all the information necessary for the purposes of the complaint or the documents to be resolved may be taken by certain persons, or A reason for inadmissibility is obvious, the formalities referred to in the previous paragraphs of this Article and Article 235 (3) of this law may be waived.

6. They may be referred to as incidental matters which relate to extremes which, without constituting the substance of the case, are related to the same or the validity of the procedure and the decision of which is a prerequisite and necessary for the processing of the complaint, and cannot be deferred until agreement is reached on the substance of the case.

For the resolution of the incidental issues the court may act in a single-person manner.

The resolution that terminates the incident will not be subject to appeal. Upon receipt of the resolution of the complaint, the person concerned may again discuss the subject matter of the incidental question by means of the remedy against the decision.

Article 237. Extension of the review in an economic-administrative way.

1. The economic and administrative claims and resources submitted to the competent body for resolution of all the questions of fact and of law which the file offers, whether or not they have been raised by the interested parties, Case may worsen the initial situation of the claimant.

2. If the competent body considers it appropriate to examine and resolve issues not raised by the parties concerned, they shall be exposed to them so that they can make representations.

Article 238. Termination.

1. The procedure shall terminate by waiving the right in which the claim is based, by withdrawal of the request or instance, by expiration of the petition, by non-procedural satisfaction and by resolution.

2. When the claimant's resignation or withdrawal, the expiration of the instance or the non-procedural satisfaction occurs, the court will give the reasons for the action. This agreement may be adopted through single-person bodies.

The action file agreement may be reviewed in accordance with Article 239 (6) of this Act.

Article 239. Resolution.

1. The courts may not refrain from resolving any claims submitted to their knowledge without the possibility of a rational doubt or deficiency in the legal precepts.

2. The decisions given shall contain the factual background and the grounds of law on which all the questions raised in the file are based and shall decide whether or not they have been raised by the parties concerned.

3. The judgment may be stowed, dismissed or inadmissible. The judgment may annul the contested act in whole or in part for reasons of substantive law or for formal defects.

When the resolution appreciates formal defects that have diminished the possibilities of defense of the claimant, it will result in the annulment of the act in the affected party and the retroaction of the actions will be ordered to the moment in which the formal defect occurred.

4. Inadmissibility shall be declared in the following cases:

(a) Where acts or resolutions which are not liable to claim or appeal on an economic-administrative basis are contested.

b) When the claim has been filed out of time.

c) When missing the identification of the act or action against which it is claimed.

d) When the request contained in the interposition paper does not relate to the act or action taken.

e) When legitimization or representation defects are present.

(f) Where there is a firm and consensual act which is the sole basis of the act which is the subject of the complaint, when recourse is made against acts which reproduce other definitive and final acts or acts which are confirmatory of other consents, as well as when there is res judicata.

To declare inadmissibility, the court may act in a unipersonal manner.

5. The decision to be taken shall be effective in respect of the persons concerned who have been notified of the existence of the complaint.

6. Prior to that, where appropriate, an appeal for annulment may be brought before the Court of Appeal within 15 days only in the following cases:

a) When the claim inadmissibility has been incorrectly declared.

(b) Where the allegations or evidence presented in a timely manner have been declared non-existent.

c) When the existence of complete and manifest incongruity of the resolution is alleged.

An action for annulment of the action file agreement referred to in the previous article may also be brought.

The statement of interposition shall include the allegations and attach the relevant evidence. The court shall decide without further processing within one month; the appeal shall be deemed to be dismissed if not.

7. The doctrine that the Central Economic and Administrative Tribunal will establish in a repeated manner will link the regional and local economic and administrative courts and the rest of the tax administration. In each Economic and Administrative Court, the doctrine sitting by its plenary will link the Chambers and the two to the one-person organs. The decisions and acts of the tax administration which are based on the doctrine established in accordance with this precept shall be expressly stated.

Article 240. Deadline for resolution.

1. The duration of the proceedings in any of its instances shall be one year from the interposition of the complaint. On the expiry of that period, the person concerned may consider the complaint to be dismissed for the purpose of bringing the action, the period of which shall be counted from the day following the end of the period of one year referred to in this paragraph.

The court must expressly resolve in any case. The time limits for the interposition of the corresponding resources shall begin to be counted from the day following that of the notification of the express resolution.

2. After one year after the initiation of the corresponding instance, without having been notified expressly and provided that the suspension of the act claimed has been agreed, the interest for late payment shall no longer be due in the terms specified in the Article 26 (4) of this law.

Subsection 2. Second Resources on Economic-Administrative Path

Article 241. Ordinary raised resource.

1. Decisions given in the first instance by the regional and local economic and administrative courts may be brought before the Central Economic and Administrative Court within one month from the date on which the decision was taken. the day following the notification of the resolutions.

2. Where the appellant has been in the proceedings in the first instance, the statement of interposition shall contain the arguments and attach the appropriate evidence, only the evidence which has failed to be admissible be provided in the first instance.

3. The interested parties, the Directors-General of the Ministry of Finance and the Directors of the Department of the State Administration of Tax Administration in matters of their competence, as well as the equivalent or equivalent organs of the Autonomous Communities in respect of temporary taxes or surcharges on State taxes.

4. The provisions of Article 240 of this Law shall apply in the resolution of the ordinary appeal.

Article 242. Extraordinary resource of raised for the unification of criteria.

1. Decisions taken by the regional and local economic and administrative courts which are not subject to ordinary use may be challenged, by means of the extraordinary appeal for the unification of the criterion, by the Directors-General of the Ministry of Finance or the Directors of the Department of the State Administration of Taxation in respect of matters within its jurisdiction, as well as by equivalent or equivalent bodies of the Communities (a) State taxes or surcharges relating to taxes on State taxes, where seriously consider these resolutions to be seriously harmful and wrong, where they do not comply with the doctrine of the Central Administrative Economic Court or when they apply criteria other than those used by other regional economic and administrative courts or local.

2. The time limit for bringing an extraordinary appeal for the unification of the criterion shall be three months from the day following that of the notification of the decision.

3. The decision shall be taken within six months and shall respect the particular legal situation arising from the decision under appeal, unifying the applicable criterion.

4. The criteria set out in the resolutions of these resources will be binding on the economic and administrative courts and the rest of the tax administration.

Article 243. Extraordinary resource for the unification of doctrine.

1. Against the decisions in tax matters handed down by the Central Economic and Administrative Court, an extraordinary appeal may be brought for the unification of doctrine by the Director General of Taxation, when he disagrees with the content of those resolutions.

2. The Special Chamber for the Unification of Doctrine, which shall be composed of the President of the Central Economic Administrative Court, shall be responsible for resolving this appeal, which shall be chaired by the Chair, three vowels of that court, the Director General of Taxes, the Director-General of the State Tax Administration Agency, the Director-General or the Director of the Department of the State Administration of Tax Administration of which the body which has given the act is functionally dependent on the resolution which is the subject of the appeal and the President of the Council for the Defence of Taxpayer.

3. The decision to be delivered shall be taken by majority decision of the members of the Special Chamber.

In case of a tie, the President will always have a vote of quality.

4. The resolution shall be delivered within six months and shall respect the particular legal status arising from the decision under appeal, establishing the applicable doctrine.

5. The doctrine established in the resolutions of these resources will be binding for the economic and administrative courts and for the rest of the tax administration.

Article 244. Extraordinary review facility.

1. The extraordinary review facility may be brought in by the persons concerned against the firm acts of the tax administration and against the final decisions of the economic and administrative bodies when one of the following is present. circumstances:

(a) That documents of essential value appear for the decision of the case that are subsequent to the act or resolution under appeal or of impossible contribution to the time of being dictated by them and that evidence of the error committed.

(b) That by issuing the act or the resolution they have essentially influenced documents or testimonies declared false by a final judgment or subsequent to that decision.

(c) That the act or the resolution has been dictated as a result of prevarication, co-fact, violence, fraudulent machination or other punishable conduct and has been declared so by virtue of a firm judicial judgment.

2. The right to bring such an action shall be that provided for in Article 241 (3

.

3. The appeal shall be declared inadmissible where circumstances other than those provided for in the preceding paragraph are alleged.

4. He/she will be competent to resolve the extraordinary review appeal by the Central Economic and Administrative Court.

To declare inadmissibility, the court may act in a unipersonal manner.

5. The appeal shall be brought within three months from the date of the knowledge of the documents or since the judgment has been upheld.

6. The provisions of Article 240 (1) of this Law shall apply to the resolution of the extraordinary review appeal.

SECTION 3. ABBREVIATED PROCEDURE BEFORE SINGLE-PERSON ORGANS

Article 245. Scope of application.

1. Economic and administrative complaints shall be dealt with in accordance with the procedure laid down in this Section:

(a) When they are of a lower amount than the one that is regulated.

(b) Where the unconstitutionality or illegality of rules is exclusively upheld.

c) When only the notification is missing or defect.

(d) Where only insufficient motivation or incongruity of the contested act is alleged.

e) When only issues related to the settings check are invoked.

f) When other circumstances are provided for regulation.

2. The economic and administrative complaints dealt with by this procedure will be solved in a single instance by the administrative and economic courts by means of the single-member bodies to be determined regulatively.

3. The abbreviated procedure before single-person bodies shall be governed by the provisions of this section, by the regulatory rules that are laid down in its development and, in the absence of an express rule, by the provisions of this chapter.

Article 246. Initiation.

1. The complaint must be initiated in writing, which must necessarily include the following content:

(a) Identification of the claimant and of the act or action against which the address is claimed, the address for notification and the court before which it is lodged.

In cases of claims relating to withholding, income to account, repercussions, obligation to issue and to deliver invoice or relationships between the substitute and the taxpayer, the document must also identify the person turned on and your home.

b) Allegations that are formulated.

A copy of the contested act shall be attached to the written interposition, as shall the evidence deemed relevant.

2. The complaint shall be addressed to the body referred to in Article 235 (3) of this Law, and the provisions of that paragraph shall apply.

Article 247. Processing and resolution.

1. Where the economic and administrative body considers it necessary, on its own initiative or at the request of the person concerned, to hold an oral hearing, the person concerned shall be informed of the day and time when the person concerned must be in charge of the allegations.

2. The economic and administrative body may issue a resolution, even before receiving the file, provided that all the information necessary to resolve the documentation is provided by the complainant.

3. The maximum period for notifying the decision shall be six months from the position of the complaint. On the expiry of that period without notification of the express decision, the person concerned may consider the complaint to be dismissed for the purpose of bringing the action, the period of which shall be counted from the day following the end of the the six-month period referred to in this paragraph.

The economic and administrative body must in any case be expressly resolved. The time limit for the interposition of the action to be taken shall start from the day following the notification of the express resolution.

4. After six months after the complaint has been lodged without any express resolution and provided that the suspension of the claim has been agreed upon, the interest for late payment shall cease to be due in accordance with the terms laid down in the Article 26 (4) of this law.

Article 248. Resources.

Against the decisions that are given in the procedure provided for in this section, no appeal may be made for ordinary use, but the other resources provided for in the previous section may proceed.

SECTION 4. ADMINISTRATIVE-ADMINISTRATIVE DISPUTE

Article 249. Litigation-administrative resource.

Resolutions that end the administrative economicpath will be amenable to administrative and administrative action before the competent court.

Additional disposition first. Parafiscal charges.

Parafiscal charges are part of the nature of the taxes governed by this law in the absence of specific regulations.

Additional provision second. Regulations applicable to the public resources of Social Security.

This law will not apply to public resources that correspond to the General Treasury of Social Security, which will be governed by its specific regulations.

Additional provision third. Cities with Autonomous Status of Ceuta and Melilla.

For the purposes of this law, the references made to the Autonomous Communities shall be construed as applicable to the Cities with Statute of Autonomy of Ceuta and Melilla, without prejudice to the provisions of the organic laws. approving the Statutes of Autonomy of such cities.

Additional provision fourth. Rules on Local Haciendas.

1. The regulations applicable to the taxes and other revenues of public law of the local entities in the matter of replenishment and economic-administrative claims will be that previewed in the provisions regulating the Local.

2. The provisions of Article 32 (3) of this Act shall apply to the return of undue income from broken payments of collective and periodic notification debts to local authorities.

3. Local authorities, within the scope of their powers, may develop the provisions of this law by the approval of the corresponding tax ordinances.

Additional provision fifth. Census statements.

1. Persons or entities that develop or intend to develop business or professional activities in Spanish territory or meet returns subject to retention shall communicate to the tax administration through the corresponding statements censals their discharge in the Census of Employers, Professionals and Reholders, the modifications that occur in their tax situation and the decrease in the census.

The Census of Employers, Professionals and Reholders will be part of the Census of Forced Taxation. The latter shall include all natural or legal persons and entities referred to in Article 35 of the General Tax Law, identified for tax purposes in Spain.

The censal statements will also serve to communicate the beginning of the economic activities that they develop, the modifications that affect them and the cessation of the activities. For the purposes of this Article, employers or professionals who have such a condition in accordance with the provisions of the Value Added Tax shall be considered, even if they are active in the outside world. of the territory of application of this tax.

2. The content, form and time limits for the submission of these census statements shall be regulated.

3. The census declaration of high in the Census of Employers, Professionals and Reholders will contain, at least the following information:

a) The name or social name of the declarant.

b) The tax identification number if this is a natural person who has it attributed. In the case of legal persons or entities in Article 35 (4) of the General Tax Law, the discharge declaration shall be used to request this number, for which it shall provide the documentation to be laid down in regulation and complete the rest of the information that is related to this section. Similarly, natural persons without a tax identification number who are obliged to submit the census declaration of discharge, because they will carry out economic activities or will satisfy yields subject to retention.

(c) The tax domicile, and its registered office, where it is different from that.

d) The relationship of establishments and premises in which they are to develop economic activities, with the identification of the autonomous community, province, municipality, and full address of each of them.

e) The classification of economic activities to be developed according to the coding of activities established for the purposes of the Economic Activities Tax.

(f) The territorial scope in which the economic activities are to be developed, distinguishing whether it is a national, European Union or international level.

For these purposes, the taxpayer operating in the European Union shall request its discharge from the Register of intra-Community operators in terms of the terms that are defined as regulated.

g) The person or entity resident or non-resident condition. In the latter case, it shall be specified whether or not it has permanent establishments, all of which are identified, irrespective of whether they are to be discharged individually. In the case of a permanent establishment, the declaration of discharge shall identify the non-resident person or entity of whom it is dependent, as well as the other permanent establishments of that person or entity which have been discharged into the Census of Employers, Professionals and Reholders.

(h) The system of taxation in the Corporate Tax, in the Income Tax of the Physical Persons or in the Income Tax of non-residents, as appropriate, with express mention of the regimes and modalities (a) the taxation of the application and the payments to which it is incumbent.

(i) The system of taxation in the value added tax, with reference to the periodic obligations arising from the tax corresponding to it and the time limit laid down for the commencement of the activity, intended for the initiation of acquisitions and imports of goods and services provided for in the supply of goods and services which constitute the object of their activity, in the event that one and the other are different.

(j) The tax system on taxes to be determined on a regulated basis.

k) In the case of entities in the constitution, the declaration of discharge shall contain at least the identification and full address data of the persons or entities that promote their constitution.

4. The census declaration of modification shall contain any variation affecting the data recorded in the discharge declaration or in any other previous statement of amendment, in terms that are laid down in regulation.

5. The low census statement shall be submitted when the effective cessation occurs in all the activities referred to in this Article, in accordance with the provisions of this Article.

6. The tax authorities shall jointly carry out with the Census of Employers, Professionals and Reholders a Register of intra-Community operators in which the taxable persons of the Value Added Tax shall be discharged. Intra-Community supplies and acquisitions of goods, as well as certain services provided in terms that are established in a regulated manner.

7. The persons or entities referred to in paragraph 1 of this Article may be exempt from regulation of other statements of content or censal purpose established by the own rules of each tribute.

8. The companies in formation which present the single electronic document to carry out the procedures of the constitution, in accordance with the provisions of Law 7/2003, of April 1, of a limited company New Company, for which it is amended Law 2/1995, of 23 March, of Societies of Limited Liability, will be exonerated from the obligation to present the census declaration of discharge, but they will be obliged to the subsequent presentation of the declarations of modification that correspond to the extent to which the information and circumstances contained in the such an electronic single document.

Additional provision sixth. Tax identification number.

1. Any natural or legal person, as well as the entities without personality as referred to in Article 35 (4) of this law, shall have a tax identification number for their relations of a nature or with a tax transcendence.

This tax identification number shall be provided by the General Administration of the State, either on its own initiative or at the request of the person concerned.

The procedure for assignment and revocation, the composition of the tax identification number, and the way in which it should be used in nature or tax-related relationships will be regulated.

2. In particular, those who deliver or entrust to credit institutions funds, goods or securities in the form of deposits or other similar deposits, collect from such claims or loans of any nature or carry out any other financial transaction with a credit institution shall report its tax identification number to that institution in advance.

This obligation shall be enforceable even if the active or passive transactions carried out with the credit institutions are of a transitional nature.

Special rules and exceptions to this obligation may be established as well as the reporting obligations of credit institutions in such cases.

3. Credit institutions shall not be able to make checks against the delivery of cash, goods, securities or other cheques without the communication of the tax identification number of the taker, with a record of the bookkeeping and the identification of the taker. Except for the checks delivered against a bank account.

In the same way, credit institutions shall require the communication of the tax identification number to persons or entities that present to the charge, when the credit is not made in a bank account, cheques issued by a credit institution. credit institution. They shall also require it in the case of checks carried out by persons other than the amount exceeding EUR 3 000. In both cases, the payment of the cheque shall be recorded as well as the identification of the holder who is present at the charge.

The way in which credit institutions are required to state and communicate to the tax authorities the data referred to in the preceding paragraphs shall be established.

Additional provision seventh. Joint responsibility of the Autonomous Communities and local corporations.

1. The Autonomous Communities are jointly responsible for the payment of the tax debts incurred by the public law entities of them dependent, commercial companies whose share capital belongs entirely to the community. Autonomous public voluntary associations or institutions in which they participate, in proportion to their respective shares and without prejudice to the right to repeat that they may assist them, where appropriate.

2. The local authorities are jointly and severally liable for the payment of the tax debts incurred by the entities referred to in paragraphs (b) and (c) of Article 85 (3) of Law No 7/1985 of 2 April of the Basis Regulation of Local Regime, as well as those that, where appropriate, are contracted by the manor, comarcas, metropolitan areas, lower-level entities to the municipality and by any public voluntary associative institutions in which the participate, in proportion to their respective quotas, and without prejudice to the right to repeat assist, if any.

Additional disposition octave. Consign procedures.

The provisions of this law shall apply in accordance with the provisions of the current insolvency law.

Additional provision ninth. Competence in the field of information duty.

For the purposes of Article 8 (1) of Organic Law 1/1982, of 5 May, of Civil Protection of the Right to Honor, Personal and Family Intimacy and Image, the Minister of State shall be considered competent authority. Hacienda, the equivalent organ of the autonomous communities, the governing body of the local authorities, the Directors of the Department of the State Administration of Taxation and its territorial delegates.

Additional provision 10th. Levy of civil liability for crime against public finances.

1. In the case of criminal proceedings against Public Finance, civil liability shall comprise the entire non-income tax liability, including its interest on late payment, and shall be required by the administrative award procedure.

2. Once the judgment is signed, the judge or tribunal to which the execution is responsible shall send testimony to the organs of the tax administration, ordering the charge to be made. In the same way, the judge or tribunal shall have agreed to the provisional execution of a judgment under appeal.

3. Where the division of payment of civil liability under Article 125 of the Penal Code has been agreed, the judge or tribunal shall communicate it to the tax administration. In this case, the award procedure will be initiated if the civil liability officer fails to comply with the terms of the fractionation.

4. The tax administration shall inform the judge or court of judgment, for the purposes of Article 1173 of the Spanish Constitution, of the processing and, where appropriate, of the incidents relating to the execution entrusted to it.

Additional provision eleventh. Economic and administrative complaints in other matters.

1. An economic and administrative complaint may be brought, subject to an application for replacement proceedings, against decisions and acts of procedure which decide, directly or indirectly, the substance of the case relating to the following: subjects:

(a) The acts collected by the State Agency for Tax Administration relating to revenue from public law of the State and entities governed by public law linked to or dependent on the General Administration of the State or relating to revenue from public law, tax or non-tax, from another public administration.

(b) The recognition or liquidation by authorities or bodies of the Ministries of Finance and the Economy of Public Treasury Obligations and the issues related to payment transactions by those bodies with charge to the Treasury.

(c) The recognition and payment of any kind of pension and liability that falls within the jurisdiction of the Ministry of Finance.

2. Economic and administrative complaints shall not be admissible in respect of the following acts:

(a) Those who give rise to a claim on administrative basis prior to the judicial, civil or employment law or end that path.

(b) Dictates in procedures where the competent minister is reserved for the decision to discharge the administrative route.

c) Those dictated by a law that exclude them from economic-administrative reclamation.

3. It shall be entitled to bring an economic and administrative complaint against acts relating to matters referred to in paragraph 1, any person whose legitimate interests are affected by the administrative act and the Controller General of the Administration of the State or its delegates, in matters to which the audit function shall be extended to be entrusted to it by the provisions in force.

4. They shall not be entitled to bring an economic-administrative complaint against acts relating to the matters referred to in paragraph 1:

(a) Public servants and employees except in cases where immediate and direct violation of a right which in particular is recognised or affected by their legitimate interests is infringed.

(b) Individuals when they are acting by delegation of the Administration or as agents or agents in it.

c) Whistleblower.

d) Those who assume obligations under covenant or contract.

(e) the bodies or bodies which have issued the contested act, as well as any other entity for the mere fact of being the recipient of the funds managed by that act.

5. The persons or bodies referred to in paragraph 3 of this additional provision and the management bodies of the Ministries of Finance and the Economy, which are determined to be regulated in matters of their own right, may bring the action of ordinary raise. competence.

6. The special appeal for the unification of the criterion may be brought by the governing bodies of the Ministries of Finance and the Economic and Social Committee, which shall be determined in accordance with the rules.

7. The persons or bodies referred to in paragraph 3 of this additional provision may be brought under the extraordinary review procedure and the governing bodies of the Ministries of Finance and the Economic and Social Committee, which shall be determined in accordance with the matters of their competence.

8. Subject to the provisions of the preceding paragraphs, the regulatory rules for economic and administrative claims in respect of tax matters shall apply in the economic and administrative complaints covered by this additional provision. contained in this law.

Additional disposition twelfth. Composition of the economic and administrative courts.

The President and the members of the economic and administrative courts will be appointed among officials of the State and its autonomous organizations, of the autonomous communities, and among local administration officials. Enabling National Character to meet the requirements and conditions to be determined, acting as Secretary a State Advocate.

Additional disposition thirteenth. Participation of the Autonomous Communities in the economic and administrative courts.

1. In accordance with the provisions of Article 20 of the Organic Law 8/1980 of 22 September of the Financing of the Autonomous Communities, the participation of the Autonomous Communities in the regional economic and administrative courts of the State, may be performed on the terms that are regulated in the following ways:

(a) By appointing officials of the Autonomous Communities in accordance with the additional provisions of this Law.

(b) Through the creation, within the Regional Economic and Administrative Tribunal, and under a convention concluded between the Ministry of Finance and the competent authority of the Autonomous Community, of a Special Chamber that will be chaired by the President of the Court and made up of the members of the Court of Justice who are determined to be regulated and by his Registrar as well as by the economic and administrative body of the Autonomous Community, and who shall act as the Chamber of the Court in respect of of the claims relating exclusively to temporary taxes or to those of the The state whose performance corresponds in its entirety to the autonomous community.

2. In the absence of an agreement, the form provided for in subparagraph (a) above shall be carried out, as provided for in regulation.

Additional disposition fourteenth. Amount of economic and administrative claims.

For the purposes of the economic and administrative complaints that are brought about from the entry into force of this law the amounts referred to in paragraphs (a) and (b) of Article 10 (2) of the Royal Decree 391/1996, of 1 March, approving the Rules of Procedure for the Economic and Administrative Claims will be fixed at 150,000 and 1,800,000 euros, respectively, until a new development regulation is adopted administrative-economy.

Additional provision 15th. Rules regarding the Real Estate Catastro.

1. Infractions and penalties in cadastral matters shall be governed by their specific rules.

2. Article 27 of this law concerning surcharges for an extemporaneous declaration without prior notice shall not apply to cadastral declarations.

3. In the case of notification of cadastral values, this law will be applied in a way that is applied in relation to the provisions of the specific cadastral regulations.

Additional provision sixteenth. Use of electronic, computer or telematic means in economic and administrative complaints.

1. Electronic, computerised or telematic means may be used for the interposition, processing and resolution of economic and administrative complaints.

2. Such means may be used for the notifications to be made where the person concerned has indicated them as preferential or expressly consented to their use.

3. Documents incorporating a file corresponding to an economic and administrative complaint may be obtained by using the means referred to in paragraph 1 of this provision.

4. The Minister of Finance shall regulate the aspects necessary for the implementation of these measures and shall establish the telematic records to be carried out.

First transient disposition. Executive period surcharges, interest on delay and legal interest and liability on contracts and subcontracts.

1. The provisions of Article 28 of this Law shall apply to the tax debts of which the executive period starts from the entry into force of this law.

2. The provisions of Article 26 (4) and (6) and Article 33 (2) relating to interest for late payment and legal interest shall apply to the procedures, written and applications which are initiated or submitted on the basis of the entry into force of the force of this law.

3. The liability referred to in paragraph (f) of Article 43 (1) of this law shall not apply to the works or services of contracted or outsourced services and the execution or provision of which has been initiated before the date of the entry into force of this law.

Second transient disposition. Written tax queries and information about the real estate value.

1. The provisions of Articles 88 and 89 of this Law shall apply to written tax consultations which are submitted as from 1 July 2004. The consultations submitted before that date shall be governed by the provisions of Article 107 of Law 230/1963 of 28 December, General Tax, and in Article 8 of Law 1/1998 of 26 February of Rights and Guarantees of the Contributors.

2. The provisions of Article 90 of this Law concerning the information on the value of immovable property shall apply to the procedures, written and applications which are initiated or submitted on the basis of the entry into force of this law.

Transitional provision third. Tax procedures.

1. Tax procedures initiated before the date of entry into force of this law shall be governed by the rules before that date until their conclusion, except as provided in the following paragraph.

2. The following Articles shall apply to proceedings initiated before the date of entry into force of this law:

(a) Article 62 (2) of this Law, relating to payment periods on a voluntary basis, where the administrative settlement is notified from the entry into force of this law.

(b) Article 112 (2) of this Act, concerning the notification by appearance, where the publications are made as from the entry into force of this law.

(c) Article 188 (3) of this law, concerning the reduction of 25 percent of the penalty, when the entry is made from the entry into force of this law.

The 25 percent reduction provided for in Article 188 (3) of this law will also be applied when the entry into force of this law will result in the entry of the sanctions under appeal before and Before 31 December 2004, it shall desist from the action or complaint brought against the sanction and, where appropriate, of the action or complaint brought against the winding-up of which the penalty is derived.

(d) Article 212 (3) of this Act concerning the effects of the interposition of remedies or claims against sanctions.

(e) Article 223 (1) of this law, concerning the period of the application of the replacement, where the act or resolution which is the subject of the action is notified from the entry into force of this law.

3. Articles 15 and 159 of this Law, relating to the declaration of the conflict in the application of the tax rule, shall apply when the acts or businesses which are the subject of the report have been carried out as from the entry into force of this law. Prior acts or business shall be applicable to them, where appropriate, as provided for in Article 24 of Law 230/1963 of 28 December, General Tax.

Transitional disposition fourth. Tax infringements and penalties.

1. This law shall apply to tax offences committed prior to its entry into force, provided that its application is more favourable to the offender and that the sanction imposed has not become final.

The review of the non-firm sanctions and the application of the new rules will be carried out by the administrative and judicial bodies that are aware of the complaints and appeals, after hearing the person concerned.

2. The tax-sanctioning procedures initiated before 1 July 2004 must be completed by 31 December 2004, without the maximum period of resolution provided for in Article 34 (3) of the Treaty being applied to them. Law 1/1998, of 26 February, of the Rights and Guarantees of the Taxpayers, and in Article 36 of Royal Decree 1930/1998, of 11 September, for which the tax sanctioning regime is developed and the necessary adjustments are introduced in the Royal Decree 939/1986 of 25 April 1986 on the approval of the General Regulation of the Inspection of the Tributes.

Transient disposition fifth. Economic-administrative complaints.

1. This law shall apply to claims or remedies which are brought about as of the date of entry into force of the law. The rules prior to that date shall be applied to those previously filed until their conclusion.

2. The period referred to in Article 235 (1) of this Act concerning the interposition of economic and administrative complaints shall apply where the act or resolution which is the subject of the complaint is notified from the date of entry into force. of this law.

3. The provisions of Article 240 (2) of this Law shall apply to economic and administrative complaints which are brought about from one year after the entry into force of this law.

4. The abbreviated procedure laid down in Section 3 of Chapter IV of Title V of this Law shall apply to the economic and administrative claims that are filed from one year after the entry into force of this law.

Single repeal provision. Regulatory repeal.

1. Subject to the provisions of the transitional provisions of this law, all provisions which are contrary to the provisions of this law and, inter alia, the following rules shall be repealed with the entry into force of this law:

(a) Law 230/1963 of 28 December, General Tax.

b) Law 1/1998 of 26 February on the Rights and Guarantees of Taxpayers.

c) Law 34/1980, of 21 June, of Reform of the Tax Procedure.

d) Law 39/1980, of 5 July, of Bases on Economic and Administrative Procedure.

e) The Royal Decree of Law 2795/1980 of 12 December, in which the Law 39/1980, of 5 July, of Bases on Economic and Administrative Procedure is articulated.

f) Law 10/1985 of 26 April of partial amendment of Law 230/1963 of 28 December, General Tax.

g) Law 25/1995, of July 20, of partial modification of the Tax General Law.

(h) Of Law 33/1987, of 23 December, of General Budget of the State for 1988, Article 113 concerning the Number of Tax Identification.

(i) Of Law 37/1988 of 28 December 1988 of the General Budget of the State for 1989, Article 107 concerning census statements.

(j) Law 21/2001 of 27 December 2001 regulating the tax and administrative measures of the new system of financing of the Autonomous Communities of the common system and cities with the Statute of Autonomy, paragraph c) Article 51 (1) on jurisdiction to resolve cases of fraud of the law.

2. The rules laid down for the implementation of the repealed texts referred to in the preceding paragraph shall remain in force, as long as they are not contrary to the provisions of this law until the entry into force of the various regulatory rules. that may be dictated in the development of this law.

3. The references contained in existing rules to the provisions that are expressly repealed shall be construed as being made to the provisions of this law which regulate the same matter as those.

Final disposition first. Amendment of Law 8/1989, of 13 April, of Public Fees and Prices.

Article 6 of Law 8/1989, of 13 April, of Fees and Public Prices, will be worded as follows:

" Article 6. Concept.

Fees are taxes whose taxable fact consists in the private use or special use of the public domain, the provision of services or the carrying out of activities under public law which are they relate, affect or benefit in a particular way to the tax liability, where the services or activities are not of a voluntary application or reception for the tax authorities or are not provided or carried out by the private sector. "

Final disposition second. Amendment of Royal Decree No 1091/1988 of 23 September approving the recast text of the General Budget Law.

Article 32 (1) of Royal Decree-Law No 1091/1988 of 23 September 1988, approving the recast text of the General Budget Law, will be worded as follows:

" 1. For the purposes set out in the preceding Article, the State Treasury shall, inter alia, hold the prerogatives governed by Articles 77, 78, 79, 80, 93, 94, 109, 110, 111, 112, 160 and 161 of Law 58/2003 of 17 December 2003. Tax. "

Final disposition third. Amendment of Law 19/1991, of 6 June, of the Tax on Heritage:

Paragraphs one and two of Article 6 of Law 19/1991, of 6 June, of the Tax on Heritage, will be worded as follows:

" One. Non-resident taxable persons in Spanish territory shall be required to appoint a natural or legal person with residence in Spain to represent them before the tax authorities in relation to their obligations under this tax, where they operate through a permanent establishment or where the amount and characteristics of the assets of the taxable person located in Spanish territory so require the tax authorities, and to communicate that appointment, duly accredited, before the end of the tax return period.

Two. Failure to comply with the obligation referred to in paragraph 1 shall constitute a serious tax breach and the penalty shall be a fixed pecuniary fine of EUR 1,000.

The penalty imposed in accordance with the preceding paragraphs will be graduated by increasing the resulting amount by 100 percent if the repeated commission of tax violations occurs.

The penalty imposed in accordance with this paragraph shall be reduced in accordance with the provisions of Article 188 (3) of the General Tax Law. "

Final disposition fourth. Amendment of Law 29/1987 of 18 December of the Tax on Successions and Donations:

One. Article 18 (2) of Law 29/1987 of 18 December 1987 on the Tax on Successions and Donations shall be worded as follows:

" 2. The persons concerned shall state in the declaration that they are obliged to submit in accordance with Article 31 the actual value they attribute to each of the goods and duties included in the tax declaration. This value shall prevail over the checked if it is higher.

If the value referred to in the preceding paragraph has not been communicated, they shall be granted a period of ten days to remedy the omission. "

Two. Article 40 of Law 29/1987 of 18 December of the Tax on Successions and Donations shall be worded as follows:

" Article 40. Sanctioning regime.

1. The tax violations of the tax regulated in this law will be qualified and sanctioned according to the provisions of the General Tax Law, without prejudice to the specialties provided for in this law.

2. Failure to comply with the obligation referred to in Article 18 (2) of this law shall be deemed to be a serious infringement and the penalty shall consist of a fixed pecuniary fine of EUR 500.

The penalty will be graduated by increasing the resulting amount by 100 percent if the repeated commission of tax violations occurs.

The penalty imposed in accordance with this paragraph shall be reduced in accordance with the provisions of Article 188 (3) of the General Tax Law. "

Final disposition fifth. Amendment of Law 37/1992 of 28 December of the Value Added Tax:

One. Article 170 shall be worded as follows:

" Article 170. Violations.

One. Without prejudice to the special provisions provided for in this Title, the tax infringements in this Tax shall be qualified and punished in accordance with the General Tax Law and other rules of general application.

Two. Tax breaches:

1. The acquisition of goods by taxable persons under the special scheme of the equivalence surcharge without the corresponding invoices expressly indicating the surcharge of equivalence, except in cases where the the acquirer would have given this account to the Administration in such a way as to be determined by regulation.

2. The obtaining, by means of action or omission, of an incorrect impact of the tax, provided that the recipient of the tax is not entitled to the total deduction of the supported quotas.

The persons or entities to whom such operations are responsible for the action or omission referred to in the preceding paragraph shall be subject to the violation.

3. º The impinged impact on the invoice, by persons who are not taxable persons, of tax quotas without having proceeded to the income of the same.

4. No. The non-entry in the autoliquidation to be submitted for the corresponding period of the quantities for which the consignee of the transactions is taxable according to the numbers 2 and 3. 84 or Article 85 of this Law. "

Two. Article 171 shall be worded as follows:

" Article 171. Penalties.

One. The offences referred to in paragraph 2 of the previous Article shall be serious and shall be punishable under the following rules:

1. The number of those established in the ordinal 1. of paragraph two, with a proportional pecuniary fine of 50% of the amount of the equivalence surcharge that would have been due, with a minimum amount of EUR 30 for each of the acquisitions made without the corresponding impact of the equivalence surcharge.

2. º Those established in the ordinal 2. º of paragraph two, with a proportional pecuniary fine of 50 percent of the improperly obtained benefit.

3. The ones established in the ordinal 3. of paragraph two, with a proportional pecuniary fine of 100% of the quotas unduly passed on, with a minimum of 300 euros for each invoice or substitute document in which produces the violation.

4. º Those established in the ordinal 4. º of paragraph two, with a proportional pecuniary fine of 10 percent of the quota corresponding to the operations not recorded in the autoliquidation.

Two. The penalty imposed in accordance with the provisions of Rule 4 (4) of this Article shall be reduced in accordance with the provisions of Article 188 (1) of the General Tax Law.

Three. The penalties imposed in accordance with paragraph 1 of this Article shall be reduced in accordance with the provisions of Article 188 (3) of the General Tax Law.

Four. The penalty of loss of the right to obtain tax benefits shall not apply in relation to the exemptions laid down in this law and other rules of value added tax. "

Final disposition sixth. Amendment of Law 38/1992 of 28 December of Special Taxes.

One. Article 19 is amended as follows:

" Article 19. Infringements and penalties.

1. The regime of violations and penalties in the field of special manufacturing taxes will be governed by the provisions of the General Tax Law, in the specific rules that for each of these taxes are established in this law and in the in the following sections.

In particular, where the penalties imposed in accordance with this law are derived from the prior regularisation of the tax situation of the obligor, the reductions provided for in paragraph 1 of this Article shall apply. Article 188 of the General Tax Law.

The financial penalties imposed in accordance with this law shall be reduced in accordance with the provisions of Article 188 (3) of the General Tax Law.

2. In any case, they constitute serious tax infringements:

(a) The manufacture and import of products subject to special manufacturing taxes with a failure to comply with the conditions and requirements required by this law and its regulations.

(b) the movement and holding of products subject to special manufacturing taxes for commercial purposes when carried out without compliance with the provisions of Article 15 (7).

3. The infringements referred to in the preceding paragraph shall be punishable by a proportional penalty of 100% of the quotas corresponding to the quantities of the products, calculated by applying the rate in force on the date of discovery of the violation.

The sanctions will be graduated by increasing the penalty by 25 percent when repeated commission of tax violations occurs. This circumstance will be assessed when the infringer, within two years prior to the commission of the new infringement, has been sanctioned by a firm resolution on administrative basis for infringing any of the prohibitions established in the the previous section.

Similarly, sanctions will be graduated by increasing the penalty by 25 percent when the violation is committed by breaking the control rules.

4. In addition, the following penalties may be imposed by the Commission for serious tax infringements:

(a) The temporary closure of the establishments from which the offenders are holders, for a period of six months, to be agreed, where appropriate, by the Minister of Finance, or the definitive closure thereof, which shall be agreed, if necessary, by the Council of Ministers. The final closure may be agreed upon where the offending subject has been subject to a final decision on the administrative basis by the commission of a serious infringement within the previous two years which had led to the imposition of the temporary closure sanction of the establishment.

(b) The seal for a period of six months or the final seizure of the automatic sales apparatus, where the infringements are committed through them. The final seizure may be agreed upon when the offending subject has been subject to a final decision on administrative basis by the commission, by means of the automatic selling apparatus, of a serious infringement within the previous two years. which would have resulted in the imposition of the sealing penalty for that apparatus.

For the purposes of the imposition of the penalties provided for in this letter, the owner of the automatic selling apparatus and the holder of the establishment where he is located shall have the consideration of the offenders. located.

Except in the cases provided for in paragraph (c) below, the imposition of these penalties shall be agreed by the competent body for the imposition of the principal sanction.

(c) However, where the imposition of the penalties provided for in subparagraph (b) is met by the imposition of the penalties provided for in subparagraph (a) above, the final seizure of the automatic selling apparatus shall be carried out whenever agree to the final closure of the establishment. In cases where this concurrence occurs, the imposition of the penalties shall be agreed by the bodies referred to in subparagraph (a).

5. The movement of goods subject to special manufacturing taxes without being accompanied by documents which are to be established, where there is no serious tax infringement, shall be imposed, in respect of infringement (a) a minimum of 10% of the quota for the products in circulation, with a minimum of EUR 600.

6. The holding, for commercial purposes, of tobacco products which do not have tax or recognition marks, where such a requirement is legally enforceable, shall be punished:

(a) With a fine of EUR 75 per 1,000 cigarettes for commercial purposes without holding such marks, with a minimum amount of EUR 600 for each infringement committed.

b) With a fine of EUR 600 for each infringement committed in respect of the remaining tobacco work.

The penalties provided for in paragraphs (a) and (b) above shall be graduated by increasing the amount of the fine by 50% in the case of repeated commission of these infringements. The repeated commission will be assessed when the offending subject, within two years before the commission of the new infringement, has been punished by a firm decision on the administrative basis by the commission of the infringements. referred to in this section. "

Two. Article 35 shall be worded as follows:

" Article 35. Infringements and penalties.

Constitute serious tax violations:

(a) The existence of differences in more relative to the actual alcoholic strength by volume of wine or fermented beverages in stock in or used in an intermediate product factory.

The penalty will consist of a 100 percent proportional pecuniary fine of the quota that would correspond to the difference expressed in hectolitres of pure alcohol, applying the tax rate established for the tax on the Alcohol and Derived Beverages.

(b) The existence of differences in relation to the actual alcoholic strength by volume of the intermediate products in the manufacturing process, in factory stocks or in stock.

The penalty will consist of a 100 percent proportional pecuniary fine of the quota that would correspond to the difference expressed in hectolitres of pure alcohol, applying the tax rate established for the tax on the Alcohol and Derived Beverages.

(c) The existence of a difference in more in the first areas, other than alcohol and derived beverages, in intermediate product factories, which exceed the permitted percentages regulated.

The penalty will consist of a proportional pecuniary fine of 100% of the quota that would correspond to the intermediate products to which the first materials were to be used, assuming that, except in the case of In contrast, the intermediate products to which they were intended would have an actual alcoholic strength by volume exceeding 15% vol. "

Three. Article 45 (1) and (2) shall be worded as follows:

" 1. In the following scenarios, which will have the character of serious tax infringements, the special sanctions will be imposed for each of them:

(a) The putting into operation of the alcohol-producing devices by failing to comply with the procedures laid down or expired on the date of work declared shall be punishable by a proportional penalty of 150%. (a) the rate of application of the tax rate in force at the time of the discovery of the infringement of the volume of production, expressed in hectolitres of pure alcohol at the temperature of 20 oC, which could be obtained at work uninterrupted since the last working declaration expired, if any, until the date of the discovery, with a maximum of three months.

(b) The breaking of seals that enable the operation of the alcohol-producing devices or their removal of sealed deposits shall be punishable by a proportional penalty of 100% of the calculated quotas. in accordance with the preceding paragraph or the paragraph corresponding to the total capacity of the tank, respectively, unless the Administration has been informed of its discovery prior to its discovery by the latter.

(c) The differences in more in the first cases in alcohol factories exceeding the percentages authorised to be regulated will be punished by a proportional penalty of 100% of the quota which would correspond to the pure alcohol that could be manufactured using such first materials.

(d) The absence of tax or recognition marks, exceeding 0,5 per 1,000 of those used, in the accounts carried out in establishments approved for the bottling of derived beverages, shall be subject to a fine (i) a proportional payment of 150% of the quotas which would result from the application of the tax rate in force at the time of the discovery of the infringement on the volume of pure alcohol corresponding to the quantity of derived beverages whose circulation may have been covered by those marks, including beverages with an alcoholic strength acquired by volume of 40% vol. and bottled in the highest capacity packaging according to brand type. "

" 2. The regeneration of total or partially denatured spirits shall constitute a serious tax infringement which shall be punished, without prejudice to the requirement of the tax quota, with a proportional penalty of three times the amount resulting from the apply to the volume of regenerated alcohol, expressed in hectolitres of pure alcohol, at the temperature of 20 oC, the tax rate in force at the time of the discovery of the infringement, and the sanction of the closure of the the establishment of such regeneration, in accordance with the provisions of paragraph 4 of the Article 19 of this law. The total or partially denatured alcohol shall be deemed to have been regenerated when its use or destination is not justified. '

Four. Article 55 (1), (4) and (5) shall be worded as follows:

" 1. The non-compliance with the prohibitions and limitations of use set out in Article 54 of this Law shall constitute a serious tax violation. Such infringements shall be punishable in accordance with the provisions of this Article, irrespective of the penalties which may be imposed, in accordance with Article 19 of this Law, for the possible commission of other infringements. tax. "

" 4. The sanction imposed on the author or each of the authors shall consist of:

(a) Where the engine of the vehicle, device or vessel with which the offence has been committed has up to 10 hp of tax power, in a fixed pecuniary fine of EUR 600 and a non-pecuniary penalty of one month of sealing and immobilisation of the vehicle, device or vessel. If the seal and immobilisation were to cause serious damage to the general public interest, the penalty shall not be imposed and the penalty shall be a fixed pecuniary fine of EUR 1,200.

(b) In engines of more than 10 up to 25 hp of fiscal power, in a fixed pecuniary fine of 1,800 euros and a non-pecuniary penalty of two months of sealing and immobilization of the vehicle, device or vessel. If the seal and immobilisation were to cause serious damage to the general public interest, the penalty shall be a fixed pecuniary fine of EUR 3,600.

(c) In engines of more than 25 to 50 hp of fiscal power, in a fixed pecuniary fine of 3,600 euros and penalty not pecuniary of three months of sealing and immobilization of the vehicle, device or vessel. If the seal and immobilisation were to cause serious damage to the general public interest, the penalty shall be a fixed pecuniary fine of EUR 7,200.

(d) In engines of more than 50 hp of fiscal power, in a fixed pecuniary fine of 6,000 euros and a non-pecuniary penalty of four months of sealing and immobilization of the vehicle, device or vessel. If the seal and immobilisation were to cause serious damage to the general public interest, the penalty shall be a fixed pecuniary fine of EUR 12,000.

(e) In the cases referred to in subparagraph (a) of paragraph 2 above, the penalty shall consist of a fixed pecuniary fine of EUR 600. "

" 5. In cases of repeated commission of this kind of violations, the amounts and periods set out in the previous paragraph shall be doubled.

This circumstance will be appreciated when the infringer, within two years prior to the commission of the new infringement, has been sanctioned by a firm resolution on the administrative route for infringing any of the prohibitions set out in the previous article. "

Final disposition seventh. Amendment of Law 20/1990 of 19 December on the Tax Regime of Cooperatives.

Article 4 (3) of Law 20/1990 of 19 December on the Tax Regime of Cooperatives shall be worded as follows:

" 3. Failure to comply with the obligations contained in the previous two paragraphs has the consideration of a minor tax violation and will be sanctioned in accordance with the provisions of the General Tax Law for census statements. "

Final disposition octave. Amendment of Law 20/1991 of 7 June, amending the fiscal aspects of the Fiscal Economic Regime of the Canary Islands.

Article 63 of Law 20/1991 of 7 June, amending the fiscal aspects of the Fiscal Economic Regime of the Canary Islands, will be worded as follows:

" Article 63. Infringements and penalties.

1. The tax infringements in this tax shall be qualified and punished in accordance with the General Tax Law and other rules of general application, without prejudice to the specialties provided for in this Title.

The financial penalties imposed in accordance with the provisions of this Law shall be reduced in accordance with the provisions of Article 188 (3) of the General Tax Law.

2. The issue of invoices by taxable persons included in the special scheme of retail traders is a tax infringement without the condition of such invoices being expressly stated in the invoices.

The violation provided for in this section will be severe.

The penalty will consist of a fixed pecuniary fine of 30 euros for each of the invoices issued without stating the condition of the retail trader.

3. It is a tax infringement to obtain, by means of action or wrongful act, an incorrect impact of the tax, provided that the recipient of the tax is not entitled to the total deduction of the contributions supported.

The persons or entities to whom such operations are responsible for the action or omission referred to in the preceding paragraph shall be subject to the violation.

The violation provided for in this section will be severe.

The penalty will consist of a 50 percent proportional pecuniary fine of the improperly obtained benefit.

4. It is a tax infringement of the impingement on the invoice by persons who are not taxable persons, of tax quotas without the entry of the tax.

It is also a tax violation for taxable persons who are liable for tax of tax to a higher rate than legally established and who have not been returned to declared within the time limits for the submission of the tax-settlements. The sanction arising from the commission of this infringement shall be compatible with that applicable pursuant to Article 191 of the General Tax Law.

The violation provided for in this section will be severe.

The penalty will consist of a 100 percent proportional pecuniary penalty of the unduly passed-on quotas, with a minimum of 300 euros for each invoice or substitute document in which the infringement occurs. In the case of taxable persons, the basis of the penalty shall be the difference between the share of the tax rate resulting from the application of the legally applicable tax rate and the amount unduly passed on.

5. The non-entry in the reverse charge is the non-entry in the reverse charge for the corresponding period of the quotas for which the addressee of the transactions is taxable in accordance with Article 19 (2) (2). this law and Article 25 (2) of Law 19/1994.

The violation provided for in this section will be severe.

The penalty will consist of a proportional pecuniary fine of 75 percent of the tax share corresponding to the operations not recorded in the reverse charge.

The penalty imposed in accordance with this paragraph shall be reduced in accordance with the provisions of Article 188 (1) of the General Tax Law.

6. It is a tax violation to remove imported goods without the Canary Islands ' tax authorities having previously authorized their lifting in the terms of the regulations as well as the availability of the goods without the obligation prior to the fact that, for the purposes of the Services of the Canary Tax Administration, the physical recognition or extraction of samples had been carried out, in the event that such services were communicated to the importer or person acting on its own the intention to carry out such operations.

The violation provided for in this section will be severe.

The penalty will consist of a fixed pecuniary fine of 600 euros.

7. It is a tax breach to move the place where the imported goods are located in respect of which their release has not been granted, or to manipulate the goods without the required authorisation.

The violation provided for in this section will be severe.

The penalty will consist of a fixed pecuniary fine of 1,000 euros.

8. It constitutes an infringement of the requirements, conditions and obligations laid down for the authorisation and operation of the special schemes, as well as those relating to areas, free warehouses or other deposits. authorized.

The violation provided for in this section will be severe.

The penalty will consist of a fixed pecuniary fine of 3,000 euros. "

Final disposition ninth. Regulatory enablement.

The government will dictate how many provisions are necessary for the development and implementation of this law.

Final disposition tenth. Regulatory development of actions and procedures by electronic, computer and telematic means and relating to means of authentication.

In the field of State competence, the Minister of Finance may issue the corresponding development rules applicable to tax proceedings and procedures to be carried out by electronic, computer or electronic means. telematic and related to the means of authentication used by the tax administration.

Final disposition eleventh. Entry into force.

This law shall enter into force on 1 July 2004, with the exception of paragraph 2 of the fourth transitional provision which shall enter into force on the day following the publication of this law in the "Official Gazette of the State".

Therefore, I command all Spaniards, individuals and authorities, to keep and keep this law.

Madrid, 17 December 2003.

JOHN CARLOS R.

The President of the Government,

JOSÉ MARÍA AZNAR LÓPEZ