BOLETÍN OFICIAL DEL ESTADO

Núm. 23 Tuesday, January 27, 2015 Sec. I. Page 5723

I. GENERAL PROVISIONS

MINISTRY OF ECONOMY AND COMPETITIVENESS

678 Order ECC/51/2015, of January 22, approving the official models for settlement and self-assessment of the fees established by Law 16/2014, of September 30, regulating the fees of the National Securities Market Commission.

Law 16/2014, of September 30, regulating the fees of the National Securities Market Commission (hereinafter CNMV), establishes in Article 85 that the payment of CNMV fees shall be made in accordance with official models to be approved by the Ministry of Economy and Competitiveness.

Likewise, Article 84 of the aforementioned law establishes that the management and collection of the fees applicable for the performance of activities and provision of services shall correspond to the CNMV.

Therefore, the purpose of this Order is to approve the official models for the settlement, self-assessment, and payment of CNMV fees.

In virtue thereof, I order:

First. Approval of settlement models (Model 991). The following settlement models for the fees regulated in Law 16/2014, of September 30, included in Annex I of this Order, are approved:

1. "Fee for document examination", code 318, applicable to fees defined in the following sections and subsections: a) Section 1st. Examination of the documentation necessary for verifying compliance with requirements for admission to trading of securities on official secondary markets, for the registration of prospectuses and registration documents in their various modalities, and for the verification and registration of the establishment of securitization funds and banking asset funds and their modifications and new asset incorporations. b) Section 2nd. Examination of the documentation necessary for the admission for processing and authorization of public takeover bids (OPA) and their modifications, and for the granting of dispensation or exemption from the obligation to formulate an OPA. c) Section 3rd. Examination of the documentation necessary for the authorization and registration of official secondary markets, multilateral trading systems, securities registration or settlement systems, central counterparty entities, and acts related to said entities. d) Subsection 1st of Section 4th. Examination of the documentation necessary for the authorization or non-opposition declaration of certain persons or entities and acts related to said persons or entities.

2. "Fee for registration of entities and acts", code 319, applicable to fees defined in Subsection 2nd of Section 4th of the Law. Registration of certain persons or entities and acts related to said persons or entities in the official registers of the CNMV.

3. "Fee for verification of compliance with marketing requirements", code 320, applicable to fees defined in Section 5th. Verification of compliance with marketing requirements in Spain for non-Spanish Collective Investment Institutions (IIC).

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BOLETÍN OFICIAL DEL ESTADO Núm. 23 Tuesday, January 27, 2015 Sec. I. Page 5724

4. "Fee for supervision of solvency requirements and conduct rules", code 321, applicable to fees defined in the following subsections of the Law: a) Subsection 1st of Section 6th. Supervision and inspection of solvency and activity requirements of certain persons or entities registered in the official registers of the CNMV. b) Subsection 2nd of Section 6th. Supervision and inspection of conduct rules of persons or entities carrying out investment service provision activities.

5. "Fee for supervision of market members", code 322, applicable to fees defined in Subsection 3rd of Section 6th. Supervision and inspection of the activity of members of official secondary securities markets, multilateral trading systems, and central counterparty entities, of entities participating in securities registration or settlement systems, and of those entities acting as counterparties in over-the-counter derivative contracts not cleared through a central counterparty entity.

6. "Fee for supervision of markets", code 323, applicable to fees defined in Subsection 4th of Section 6th. Supervision and inspection of official secondary markets, multilateral trading systems, entities authorized to administer clearing services on financial instruments, entities authorized to manage securities registration or settlement systems, and the rest of entities related in Article 84.1 a) and b) of Law 24/1988, of July 28, on the Securities Market.

7. "Fee for supervision of issuers of securities admitted to trading, securitization funds, and banking asset funds", code 324, applicable to fees defined in Subsection 5th of Section 6th. Supervision and inspection of compliance with information submission obligations to the CNMV for persons or entities issuing securities admitted to trading, securitization funds, and banking asset funds.

8. Each of the models mentioned in the preceding paragraphs shall consist of two copies, to be used as follows: one for the bank where the deposit is made (Copy for the collaborating entity), and another for the taxpayer, who will retain it as proof of payment (Copy for the interested party).

Second. Approval of self-assessment models (Model 791).

1. The self-assessment model for the "Fee for issuance of certificates", code 304, applicable to fees defined in Section 7th. Issuance of certificates, of Law 16/2014, of September 30, included in Annex II of this Order, is approved.

2. This model shall consist of three copies, to be used as follows: one for the bank where the deposit is made (Copy for the collaborating entity), another to be delivered by the taxpayer to the department in charge of fee management as proof of payment (Copy for the National Securities Market Commission), and the last one for the taxpayer, who will retain it as proof of payment (Copy for the interested party).

3. Self-assessment models shall only be available and downloadable on the CNMV website (www.cnmv.es).

Third. Effects.

This Order shall take effect from the day following its publication in the "Boletín Oficial del Estado".

Madrid, January 22, 2015.–The Minister of Economy and Competitiveness, Luis de Guindos Jurado.

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BOLETÍN OFICIAL DEL ESTADO Núm. 23 Tuesday, January 27, 2015 Sec. I. Page 5725

ANNEX I

Settlement Model

318 Fee for document examination. 319 Fee for registration of entities and acts. 320 Fee for verification of compliance with marketing requirements. 321 Fee for supervision of solvency requirements and conduct rules. 322 Fee for supervision of market members. 323 Fee for supervision of markets. 324 Fee for supervision of issuers of securities admitted to trading, securitization funds, and banking asset funds.

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BOLETÍN OFICIAL DEL ESTADO Núm. 23 Tuesday, January 27, 2015 Sec. I. Page 5726

CIF Q2891005G C/ Edison, 4 28006 Madrid

FEE FOR DOCUMENT EXAMINATION CODE 318 MODEL 991

N.I.F., D.N.I., N.I.E.: Year ........... Surname and name or Company Name: Street Name Number Staircase Floor Door Municipality: Province: Postal Code:

PROVISIONAL SETTLEMENT REGISTRATION NUMBER: TAXABLE EVENT: ACCRUAL DATE: TAXABLE BASE: LIQUIDABLE BASE: TARIFF: CALCULATION OF THE AMOUNT: TAX AMOUNT:

AMOUNT TO DEPOSIT euros Place and date of issuance: Deposit made in favor of the Public Treasury, restricted account of the A.E.A.T. for the Collection of FEES Amount in Euros: I Payment Method: In Cash E.C. Account Debit IBAN

This document shall only be valid as proof of payment, with mechanical certification or, in its absence, authorized signature. As telematic proof of payment, the Complete Reference Number is required. COPY FOR THE COLLABORATING ENTITY

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BOLETÍN OFICIAL DEL ESTADO Núm. 23 Tuesday, January 27, 2015 Sec. I. Page 5727

CIF Q2891005G C/ Edison, 4 28006 Madrid

FEE FOR DOCUMENT EXAMINATION CODE 318 MODEL 991

N.I.F., D.N.I., N.I.E.: Year ........... Surname and name or Company Name: Street Name Number Staircase Floor Door Municipality: Province: Postal Code:

PROVISIONAL SETTLEMENT REGISTRATION NUMBER: TAXABLE EVENT: ACCRUAL DATE: TAXABLE BASE: LIQUIDABLE BASE: TARIFF: CALCULATION OF THE AMOUNT: TAX AMOUNT:

AMOUNT TO DEPOSIT euros Place and date of issuance: Deposit made in favor of the Public Treasury, restricted account of the A.E.A.T. for the Collection of FEES Amount in Euros: I Payment Method: In Cash E.C. Account Debit IBAN

This document shall only be valid as proof of payment, with mechanical certification or, in its absence, authorized signature. As telematic proof of payment, the Complete Reference Number is required. COPY FOR THE INTERESTED PARTY

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BOLETÍN OFICIAL DEL ESTADO Núm. 23 Tuesday, January 27, 2015 Sec. I. Page 5728

Deadline for making the deposit According to Article 62.2 of Law 58/2003, of December 17, General Tax Law ("BOE" of December 18, 2003). If notification is received between the 1st and 15th of each month, until the 20th of the following month or the next business day. If notification is received between the 16th and last day of each month, until the 5th of the second following month or the next business day.

Place of payment Through COLLABORATING ENTITIES (Banks, Savings Banks, and Credit Cooperatives) where it is not necessary to have an open account, by presenting this deposit document. If opting for telematic payment, the instructions on the CNMV website (www.cnmv.es) must be followed.

Remedies Against this settlement, a REPOSICIÓN (reconsideration) appeal may be filed with the CNMV within a period of 1 month from the day following notification of the settlement, or a claim may be filed with the competent Economic-Administrative Tribunal within the same period, without both remedies being simultaneous. The collection procedure shall only be suspended if, at the time of filing the reconsideration appeal or the economic-administrative claim, payment of the debt is guaranteed under the terms and conditions set forth in Articles 224 and 233 of Law 58/2003, of December 17, General Tax Law.

Consequences of failure to deposit The expiration of the deposit deadline in the voluntary period, without the debt having been satisfied, shall determine the initiation of the enforcement procedure. The start of the executive period shall determine the requirement of late interest and surcharges for the executive period under the terms of Articles 26 and 28 of the General Tax Law and, where applicable, the costs of the enforcement procedure.

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BOLETÍN OFICIAL DEL ESTADO Núm. 23 Tuesday, January 27, 2015 Sec. I. Page 5729

CIF Q2891005G C/ Edison, 4 28006 Madrid

FEE FOR REGISTRATION OF ENTITIES AND ACTS CODE 319 MODEL 991

N.I.F., D.N.I., N.I.E.: Year ........... Surname and name or Company Name: Street Name Number Staircase Floor Door Municipality: Province: Postal Code:

PROVISIONAL SETTLEMENT REGISTRATION NUMBER: TAXABLE EVENT: ACCRUAL DATE: TARIFF: TAX AMOUNT: AMOUNT TO DEPOSIT euros Place and date of issuance: Deposit made in favor of the PUBLIC TREASURY, restricted account of the A.E.A.T. for the Collection of FEES Amount in Euros: I Payment Method: In Cash E.C. Account Debit IBAN

This document shall only be valid as proof of payment, with mechanical certification or, in its absence, authorized signature. As telematic proof of payment, the Complete Reference Number is required. COPY FOR THE COLLABORATING ENTITY

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BOLETÍN OFICIAL DEL ESTADO Núm. 23 Tuesday, January 27, 2015 Sec. I. Page 5730

CIF Q2891005G C/ Edison, 4 28006 Madrid

FEE FOR REGISTRATION OF ENTITIES AND ACTS CODE 319 MODEL 991

N.I.F., D.N.I., N.I.E.: Year ........... Surname and name or Company Name: Street Name Number Staircase Floor Door Municipality: Province: Postal Code:

PROVISIONAL SETTLEMENT REGISTRATION NUMBER: TAXABLE EVENT: ACCRUAL DATE: TARIFF: TAX AMOUNT: AMOUNT TO DEPOSIT euros Place and date of issuance: Deposit made in favor of the Public Treasury, restricted account of the A.E.A.T. for the Collection of FEES Amount in Euros: I Payment Method: In Cash E.C. Account Debit IBAN

This document shall only be valid as proof of payment, with mechanical certification or, in its absence, authorized signature. As telematic proof of payment, the Complete Reference Number is required. COPY FOR THE INTERESTED PARTY

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BOLETÍN OFICIAL DEL ESTADO Núm. 23 Tuesday, January 27, 2015 Sec. I. Page 5731

Deadline for making the deposit According to Article 62.2 of Law 58/2003, of December 17, General Tax Law ("BOE" of December 18, 2003). If notification is received between the 1st and 15th of each month, until the 20th of the following month or the next business day. If notification is received between the 16th and last day of each month, until the 5th of the second following month or the next business day.

Place of payment Through COLLABORATING ENTITIES (Banks, Savings Banks, and Credit Cooperatives) where it is not necessary to have an open account, by presenting this deposit document. If opting for telematic payment, the instructions on the CNMV website (www.cnmv.es) must be followed.

Remedies Against this settlement, a REPOSICIÓN (reconsideration) appeal may be filed with the CNMV within a period of 1 month from the day following notification of the settlement, or a claim may be filed with the competent Economic-Administrative Tribunal within the same period, without both remedies being simultaneous. The collection procedure shall only be suspended if, at the time of filing the reconsideration appeal or the economic-administrative claim, payment of the debt is guaranteed under the terms and conditions set forth in Articles 224 and 233 of Law 58/2003, of December 17, General Tax Law.

Consequences of failure to deposit The expiration of the deposit deadline in the voluntary period, without the debt having been satisfied, shall determine the initiation of the enforcement procedure. The start of the executive period shall determine the requirement of late interest and surcharges for the executive period under the terms of Articles 26 and 28 of the General Tax Law and, where applicable, the costs of the enforcement procedure.

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BOLETÍN OFICIAL DEL ESTADO Núm. 23 Tuesday, January 27, 2015 Sec. I. Page 5732

CIF Q2891005G C/ Edison, 4 28006 Madrid

FEE FOR VERIFICATION OF COMPLIANCE WITH MARKETING REQUIREMENTS CODE 320 MODEL 991

N.I.F., D.N.I., N.I.E.: Year ........... Surname and name or Company Name: Street Name Number Staircase Floor Door Municipality: Province: Postal Code:

PROVISIONAL SETTLEMENT REGISTRATION NUMBER: TAXABLE EVENT: ACCRUAL DATE: TARIFF: TAX AMOUNT: AMOUNT TO DEPOSIT euros Place and date of issuance: Deposit made in favor of the PUBLIC TREASURY, restricted account of the A.E.A.T. for the Collection of FEES Amount in Euros: I Payment Method: In Cash E.C. Account Debit IBAN

This document shall only be valid as proof of payment, with mechanical certification or, in its absence, authorized signature. As telematic proof of payment, the Complete Reference Number is required. COPY FOR THE COLLABORATING ENTITY

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BOLETÍN OFICIAL DEL ESTADO Núm. 23 Tuesday, January 27, 2015 Sec. I. Page 5733

CIF Q2891005G C/ Edison, 4 28006 Madrid

FEE FOR VERIFICATION OF COMPLIANCE WITH MARKETING REQUIREMENTS CODE 320 MODEL 991

N.I.F., D.N.I., N.I.E.: Year ........... Surname and name or Company Name: Street Name Number Staircase Floor Door Municipality: Province: Postal Code:

PROVISIONAL SETTLEMENT REGISTRATION NUMBER: TAXABLE EVENT: ACCRUAL DATE: TARIFF: TAX AMOUNT: AMOUNT TO DEPOSIT euros Place and date of issuance: Deposit made in favor of the Public Treasury, restricted account of the A.E.A.T. for the Collection of FEES Amount in Euros: I Payment Method: In Cash E.C. Account Debit IBAN

This document shall only be valid as proof of payment, with mechanical certification or, in its absence, authorized signature. As telematic proof of payment, the Complete Reference Number is required. COPY FOR THE INTERESTED PARTY

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BOLETÍN OFICIAL DEL ESTADO Núm. 23 Tuesday, January 27, 2015 Sec. I. Page 5734

Deadline for making the deposit According to Article 62.2 of Law 58/2003, of December 17, General Tax Law ("BOE" of December 18, 2003). If notification is received between the 1st and 15th of each month, until the 20th of the following month or the next business day. If notification is received between the 16th and last day of each month, until the 5th of the second following month or the next business day.

Place of payment Through COLLABORATING ENTITIES (Banks, Savings Banks, and Credit Cooperatives) where it is not necessary to have an open account, by presenting this deposit document. If opting for telematic payment, the instructions on the CNMV website (www.cnmv.es) must be followed.

Remedies Against this settlement, a REPOSICIÓN (reconsideration) appeal may be filed with the CNMV within a period of 1 month from the day following notification of the settlement, or a claim may be filed with the competent Economic-Administrative Tribunal within the same period, without both remedies being simultaneous. The collection procedure shall only be suspended if, at the time of filing the reconsideration appeal or the economic-administrative claim, payment of the debt is guaranteed under the terms and conditions set forth in Articles 224 and 233 of Law 58/2003, of December 17, General Tax Law.

Consequences of failure to deposit The expiration of the deposit deadline in the voluntary period, without the debt having been satisfied, shall determine the initiation of the enforcement procedure. The start of the executive period shall determine the requirement of late interest and surcharges for the executive period under the terms of Articles 26 and 28 of the General Tax Law and, where applicable, the costs of the enforcement procedure.

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BOLETÍN OFICIAL DEL ESTADO Núm. 23 Tuesday, January 27, 2015 Sec. I. Page 5735

CIF Q2891005G C/ Edison, 4 28006 Madrid

FEE FOR SUPERVISION OF SOLVENCY REQUIREMENTS AND CONDUCT RULES CODE 321 MODEL 991

N.I.F., D.N.I., N.I.E.: Year ........... Surname and name or Company Name: Street Name Number Staircase Floor Door Municipality: Province: Postal Code:

PROVISIONAL SETTLEMENT REGISTRATION NUMBER: TAXABLE EVENT: ACCRUAL DATE: PERIOD: TAXABLE BASE: LIQUIDABLE BASE: TARIFF: CALCULATION OF THE AMOUNT: TAX AMOUNT: AMOUNT TO DEPOSIT euros Place and date of issuance: Deposit made in favor of the PUBLIC TREASURY, restricted account of the A.E.A.T. for the Collection of FEES Amount in Euros: I Payment Method: In Cash E.C. Account Debit IBAN

This document shall only be valid as proof of payment, with mechanical certification or, in its absence, authorized signature. As telematic proof of payment, the Complete Reference Number is required. COPY FOR THE COLLABORATING ENTITY

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BOLETÍN OFICIAL DEL ESTADO Núm. 23 Tuesday, January 27, 2015 Sec. I. Page 5736

CIF Q2891005G C/ Edison, 4 28006 Madrid

FEE FOR SUPERVISION OF SOLVENCY REQUIREMENTS AND CONDUCT RULES CODE 321 MODEL 991

N.I.F., D.N.I., N.I.E.: Year ........... Surname and name or Company Name: Street Name Number Staircase Floor Door Municipality: Province: Postal Code:

PROVISIONAL SETTLEMENT REGISTRATION NUMBER: TAXABLE EVENT: ACCRUAL DATE: PERIOD: TAXABLE BASE: LIQUIDABLE BASE: TARIFF: CALCULATION OF THE AMOUNT: TAX AMOUNT: AMOUNT TO DEPOSIT euros Place and date of issuance: Deposit made in favor of the Public Treasury, restricted account of the A.E.A.T. for the Collection of FEES Amount in Euros: I Payment Method: In Cash E.C. Account Debit IBAN

This document shall only be valid as proof of payment, with mechanical certification or, in its absence, authorized signature. As telematic proof of payment, the Complete Reference Number is required. COPY FOR THE INTERESTED PARTY

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BOLETÍN OFICIAL DEL ESTADO Núm. 23 Tuesday, January 27, 2015 Sec. I. Page 5737

Deadline for making the deposit According to Article 62.2 of Law 58/2003, of December 17, General Tax Law ("BOE" of December 18, 2003). If notification is received between the 1st and 15th of each month, until the 20th of the following month or the next business day. If notification is received between the 16th and last day of each month, until the 5th of the second following month or the next business day.

Place of payment Through COLLABORATING ENTITIES (Banks, Savings Banks, and Credit Cooperatives) where it is not necessary to have an open account, by presenting this deposit document. If opting for telematic payment, the instructions on the CNMV website (www.cnmv.es) must be followed.

Remedies Against this settlement, a REPOSICIÓN (reconsideration) appeal may be filed with the CNMV within a period of 1 month from the day following notification of the settlement, or a claim may be filed with the competent Economic-Administrative Tribunal within the same period, without both remedies being simultaneous. The collection procedure shall only be suspended if, at the time of filing the reconsideration appeal or the economic-administrative claim, payment of the debt is guaranteed under the terms and conditions set forth in Articles 224 and 233 of Law 58/2003, of December 17, General Tax Law.

Consequences of failure to deposit The expiration of the deposit deadline in the voluntary period, without the debt having been satisfied, shall determine the initiation of the enforcement procedure. The start of the executive period shall determine the requirement of late interest and surcharges for the executive period under the terms of Articles 26 and 28 of the General Tax Law and, where applicable, the costs of the enforcement procedure.

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BOLETÍN OFICIAL DEL ESTADO Núm. 23 Tuesday, January 27, 2015 Sec. I. Page 5738

CIF Q2891005G C/ Edison, 4