Resolution of 30 January 2015 by the National Securities Market Commission establishing the procedure and conditions for payment via collaborating entities in tax collection management and by telematic means of the fees applicable to activities and services provided by the CNMV

OFFICIAL STATE GAZETTE No. 38 Friday, 13 February 2015 Sec. I. Page 12126 I. GENERAL PROVISIONS NATIONAL SECURITIES MARKET COMMISSION 1410 Resolution of 30 January 2015, of the National Securities Market Commission, establishing the procedure and conditions for payment through a collaborating entity in tax collection management and by telematic means of the fees applicable to the activities and services provided by the National Securities Market Commission.

The National Securities Market Commission (CNMV), created by Law 24/1988, of 28 July, on the Securities Market, is a public law entity with its own legal personality and full public and private capacity.

Article 24 of Law 24/1988, of 28 July, on the Securities Market, establishes that the resources of the CNMV shall be integrated, among others, by the fees it collects for the performance of its activities or the provision of its services.

Article 13 of Law 22/1993, of 29 December, on Fiscal Measures, Reform of the Legal Regime of Public Function and Protection against Unemployment, having determined the essential elements of said fees, authorizes the Government to agree on their application and develop their regulation.

Pursuant to said authorization, various regulatory norms regarding the CNMV fees have been issued, maintaining among them, until 31 December 2014, Royal Decree 1732/1998, of 31 July, on fees applicable to the activities and services provided by the CNMV.

From 1 January 2015, Law 16/2014, of 30 September, regulating the CNMV fees, enters into force, and without prejudice to what is provided in its transitional provision, Article 13 of Law 22/1993, of 29 December, and Royal Decree 1732/1998, of 31 July, are repealed from that date.

Article 84 of Law 16/2014, of 30 September, establishes that the management and collection of the fees applicable to the performance of activities and provision of services shall correspond to the CNMV. Likewise, in application of what is provided in Article 85 of the aforementioned law, on 22 January 2015, the Ministry of Economy and Competitiveness approved, through Order ECC/51/2015, the official models for the settlement and self-assessment of the fees established by Law 16/2014, of 30 September.

Furthermore, Article 45 of Law 30/1992, of 26 November, on the Legal Regime of Public Administrations and Common Administrative Procedure, provides for the use and application of electronic, computer, and telematic techniques and means by Public Administrations in the development of their activity and the exercise of their functions. This provision has been developed by Royal Decree 263/1996, of 16 February, regulating the use of electronic, computer, and telematic techniques by the General State Administration.

Order HAC/729/2003, of 28 March, establishes the circumstances and general conditions for the telematic payment of fees that constitute resources of the General State Administration and its Public Bodies.

This Order is applicable to the payment of fees managed by Public Bodies linked to the General State Administration, other than the Autonomous Bodies cited in the Order, such as the CNMV, and provided they are authorized for this purpose by the Director of the Tax Collection Department of the State Tax Administration Agency (AEAT). Such authorization determines that the payment of the fees managed by the Public Body can be made effective in the deposit entities that provide the collaboration service in tax collection management entrusted to the AEAT under the provisions of Articles 17 to 19 of the General Regulation on Collection and its development norms, especially the Orders of 4 June 1998 and 11 December 2001.

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OFFICIAL STATE GAZETTE No. 38 Friday, 13 February 2015 Sec. I. Page 12127 Consequently, in order to carry out the payment of CNMV fees by telematic means and in deposit entities that provide the collaboration service in tax collection management, in accordance with what is provided in the third and fifth provisions of Order HAC/729/2003, of 28 March, and with prior authorization from the Director of the Tax Collection Department of the AEAT, dated 12 December 2014, I decree:

First. Object. The purpose of this Resolution is to establish the procedure and conditions for payment through deposit entities that provide the collaboration service in tax collection management entrusted to the AEAT and by telematic means of the fees applicable to the activities and services provided by the CNMV, regulated in Law 16/2014, of 30 September.

Second. Taxpayers. The taxpayers, whether natural or legal persons or institutions in whose favor the activities and provision of services are carried out, may make the payment of CNMV fees. Likewise, their representatives may make the payment.

Third. Requirements for telematic payment. Those obliged to pay or taxpayers, in order to be able to make the payment of CNMV fees by telematic means, must meet the following requirements: a) Possess a tax identification number (NIF). b) Possess a recognized electronic certificate issued in accordance with the conditions established by Law 59/2003, of 19 December, on Electronic Signature, which is admissible by the AEAT in accordance with the regulations in force at any given time. c) Have an account open in a collaborating entity in tax collection management that has adhered to the system provided for in the Resolution of 3 June 2009, of the General Directorate of the AEAT, on assistance to tax obligors and citizens in their telematic identification before collaborating entities in the processing of tax procedures and, in particular, for the payment of debts by the system of account charge or by using credit or debit cards, modified by the Resolution of 11 September 2014, and appears in the list of entities shown in the payment option of the AEAT's "electronic headquarters".

Fourth. Payment of fees applicable to activities and services provided by the CNMV. a) The person obliged to pay or taxpayer may opt to make the payment of the fees provided for in this Resolution by telematic means or directly through any of the deposit entities that provide the collaboration service in tax collection management entrusted to the AEAT by means of account charge or in cash. b) The settlement and self-assessment models shall adhere to the formats established in the Order of 11 December 2001, which modifies the Order of 4 June 1998, regulating certain aspects of the tax collection management of fees that constitute rights of Public Treasury. These standardized models are contained in Annexes I and II of Order ECC/51/2015, of 22 January, approving the official models for the settlement and self-assessment of the fees established by Law 16/2014, regulating the fees of the National Securities Market Commission. The settlements and the self-assessment model are available to interested parties in the offices and on the CNMV website (www.cnmv.es).

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OFFICIAL STATE GAZETTE No. 38 Friday, 13 February 2015 Sec. I. Page 12128 c) The telematic payment of CNMV fees shall always be voluntary and alternative, if applicable, to the procedure set out in the following letter f) (both procedures are described on the CNMV website). If the telematic payment option is chosen, the requirements established in section 2.d) of the third provision of Order HAC/729/2003, of 28 March, must be met previously, requirements which are detailed, among others, in the third section of this Resolution. d) For the telematic payment of CNMV fees, user identification and access key for the "CIFRADOC" service must be available, which will be obtained by submitting a request by a person with sufficient power using the form attached to this resolution as Annex I, and which can be downloaded from the CNMV website (section "About the CNMV/CNMV Fees/Consultation and payment of fees", accessing "Authorization Request"). This requirement will not be mandatory in the case of self-assessments submitted by the taxpayer themselves. e) The telematic payment of CNMV fees will be carried out as follows: e.1 For fees assessed by the CNMV, the person obliged to pay or taxpayer must enter the CNMV website, in the "CNMV Electronic Headquarters/Electronic Registry", enter their user identification and access key, select the fees menu, and choose the settlement they wish to pay. They will complete the form with the IBAN code data and make the payment in accordance with what is established in the Resolution of 3 June 2009, of the General Directorate of the AEAT. e.2 In the case where the self-assessment of the fee for the issuance of certificates is to be paid, the person obliged to pay or taxpayer must enter the CNMV website, in the "CNMV Electronic Headquarters/Electronic Registry", with user AUTOTASA and access key 123456, select in the fees menu the option to download the self-assessment form, complete the form with the data relating to the taxpayer themselves, taxable base, date, and IBAN code, and make the payment in accordance with what is established in the Resolution of 3 June 2009, of the General Directorate of the AEAT. In both cases, the CNMV website will connect the interested party to the AEAT's electronic headquarters, so that they can carry out all necessary steps to complete the payment. f) Once the payment has been made, the collaborating entity will generate the Complete Reference Number (NRC), which will be sent to the AEAT, which, in turn, will transmit it to the CNMV. Once the CNMV has verified that the NRC is correct, it will send a message to the interested party confirming the deposit. This confirmation message will allow the printing of the settlement or self-assessment model on the interested party's terminal. The printed model will include the NRC and will serve as proof of presentation and payment of the fee. g) The payment of fees made directly in a collaborating deposit entity in tax collection management will adhere to what is established in the Order of the Ministry of Economy and Finance, of 4 June 1998, modified by Order of 11 December 2001. The person obliged to pay or taxpayer must present at the collaborating entity: g.1 The settlement notified by the CNMV or the printed version of the settlement obtained from the CNMV website, choosing the in-person payment option for the previously selected settlement. g.2 The printed version of the self-assessment obtained from the CNMV website, choosing the in-person payment option for the previously completed self-assessment. h) The amount paid will be deposited through restricted accounts opened in the deposit entities that provide the collaboration service in tax collection management entrusted to the AEAT under the terms established in the sixth provision of the Order of 4 June 1998.

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OFFICIAL STATE GAZETTE No. 38 Friday, 13 February 2015 Sec. I. Page 12129 Single Transitional Provision. Applicable regulations for the payment of fees assessed in accordance with Royal Decree 1732/1998, of 31 July. The payment of fees assessed in application of what is provided in Royal Decree 1732/1998, of 31 July, on fees applicable to the activities and services provided by the CNMV, will be carried out in accordance with the models collected in the Resolution of 18 November 2003, of the CNMV, establishing the procedure and conditions for payment through a collaborating entity in tax collection management and by telematic means of the fees applicable to the activities and services provided by the CNMV.

Single Repeal Provision. Without prejudice to what is provided in the transitional provision, the Resolution of 18 November 2003, of the CNMV, establishing the procedure and conditions for payment through a collaborating entity in tax collection management and by telematic means of the fees applicable to the activities and services provided by the CNMV, is repealed.

Single Final Provision. Entry into force. This Resolution will enter into force the day following its publication in the "Boletín Oficial del Estado". Madrid, 30 January 2015.–The President of the National Securities Market Commission, María Elvira Rodríguez Herrer. cve: BOE-A-2015-1410

OFFICIAL STATE GAZETTE No. 38 Friday, 13 February 2015 Sec. I. Page 12130 ANNEX I Authorization request for access to the service CIFRADOC / CNMV – Fees of the CNMV electronic registry

NATIONAL SECURITIES MARKET COMMISSION INFORMATION SYSTEMS DEPARTMENT SEND TO: Edison, 4 28006 Madrid Tel.: 34 902 18 07 72

Entity Name

Tax Identification Number (NIF)

If the entity is already a user of the "CIFRADOC/CNMV" service and wishes to use the same User Identification and Access Key for the fee information and payment service, mark with an X the box If the entity is not a user of the "CIFRADOC/CNMV" service or wishes the CNMV to assign a new User Identification and Access Key for the fee information and payment service, mark with an X the box

On behalf of the indicated entity, I request authorization for access to the "CIFRADOC/CNMV" service for information and payment of CNMV fees.

Day of Month of Year

SIGNED:

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Position NIF

Phone E-mail

Fill in the data in capital letters and send it to the address indicated above.

More information about the "CIFRADOC/CNMV" service – fees at: www.cnmv.es cve: BOE-A-2015-1410 http://www.boe.es OFFICIAL STATE GAZETTE D. L.: M-1/1958 - ISSN: 0212-033X