Order HAP/2046/2015 of 1 October amending the Order of 4 June 1998 on aspects of tax collection management

OFFICIAL STATE GAZETTE
No. 240 Wednesday, October 7, 2015 Sec. I. Page 90650
I. GENERAL PROVISIONS
MINISTRY OF FINANCE AND PUBLIC ADMINISTRATIONS 10767 Order HAP/2046/2015, of October 1, amending the Order of June 4, 1998, regulating certain aspects of the collection management of fees that constitute rights of the Public Treasury. With the primary objective of extending to the collection management of fees the collection procedure through entities providing the collaboration service in collection management entrusted to the State Tax Administration Agency, the Ministerial Order of June 4, 1998 was issued, regulating certain aspects of the collection management of fees that constitute rights of the Public Treasury. Accumulated experience allows us to affirm that the procedures regulated in said Order notably improved the control and monitoring mechanisms for the collection of this type of tax revenue. Subsequently, and mainly as a consequence of the introduction of the euro and certain changes in the organizational structure of the Ministerial Departments of the General State Administration, the aforementioned Ministerial Order of June 4, 1998 was modified by the Ministerial Order of December 11, 2001, which clarified certain aspects regulated therein. One of the primary objectives of any Tax Administration is to simplify and facilitate compliance with tax obligations, and it is unquestionable that any expansion of procedures or payment methods facilitates the deposit operation for tax payers regarding their respective debts. Precisely in this context, it has been considered appropriate to encourage taxpayers of fees to make payment directly in administrative offices, using credit or debit cards for this purpose. In order to provide legal coverage for this payment procedure, this Order is issued, which also establishes as mandatory the enabling of card payment in administrative offices regarding certain fees, taking into account the specific characteristics of each. On the other hand, the content of the Ministerial Order of June 4, 1998 is adapted to the new system of coding and identification of bank accounts, based on IBAN, implemented in Spain following the entry into force of Law 16/2009, of November 13, on payment services. The sole final provision of the General Collection Regulation, approved by Royal Decree 939/2005, of July 29, empowers the Minister of Economy and Finance to issue those provisions necessary for the development and execution of said regulatory text, which regulates, among other aspects, the general collection procedure for fees. The empowerment referred to in the previous paragraph must be considered currently conferred upon the Minister of Finance and Public Administrations, pursuant to Article 5 and the second final provision of Royal Decree 1823/2011, of December 21, reorganizing the Ministerial Departments. cve: BOE-A-2015-10767 Verifiable at http://www.boe.es

OFFICIAL STATE GAZETTE
No. 240 Wednesday, October 7, 2015 Sec. I. Page 90651 Therefore, I decree:
Sole Article. Modification of the Order of June 4, 1998, regulating certain aspects of the collection management of fees that constitute rights of the Public Treasury.
The following modifications are introduced in the Order of June 4, 1998, regulating certain aspects of the collection management of fees that constitute rights of the Public Treasury:
One. Paragraph 7 is modified, which shall read as follows:
"7. Deposit with the administrative management body.
When reasons of economy and efficiency advise it, and upon prior request by the coordinating body of the ministerial department or autonomous body, the State Tax Administration Agency may authorize interested parties to make payment in cashiers located in the premises of the administrative management body, even in cases other than those already covered in paragraph 5 of this Order. In all cases, the interested party shall be issued a receipt of the payment made, which shall contain, at a minimum, the data referred to in Article 41.3 of the General Collection Regulation. This modality shall be compatible, in any case, with the deposit by the person liable for payment into the restricted account of the Collaborating Entities. The deposit into the restricted account of the Collaborating Entity shall be made daily or within the timeframe established by the State Tax Administration Agency, following criteria of good management. From the total amount collected for each fee, the administrative management body shall make a single deposit into the restricted tax collection account corresponding, as provided in Article 5.2 of Order EHA/2027/2007, of June 28, partially developing Royal Decree 939/2005, of June 29, approving the General Collection Regulation, in relation to credit entities providing the collaboration service in the collection management of the State Tax Administration Agency. For these purposes, as many daily deposits shall be made as fee codes exist, using the necessary copies of the forms listed in Annex III, A) and B), in which the name of the administrative management body and its Tax Identification Number (NIF) must be stated. In the central body of the form, the number of deposits made during the day and their global amount, which shall coincide with the amount to be deposited, shall be indicated. The State Tax Administration Agency shall establish the minimum requirements, regarding receipts and copies thereof, that are exigible to administrative management bodies." Two. Paragraph 13 is modified, which shall read as follows:
"13. Opening and cancellation of restricted collection accounts in credit entities.

1. Opening of accounts. The proposal for account opening must specify:
   a) Identifying code and name of the fees to be deposited through the requested account. b) Name of the center or centers responsible for the direct management of each fee. c) Credit entity in which the opening of the account is proposed. d) The IBAN code of the account or accounts to be cancelled as a consequence of the new authorization. cve: BOE-A-2015-10767 Verifiable at http://www.boe.es

OFFICIAL STATE GAZETTE
No. 240 Wednesday, October 7, 2015 Sec. I. Page 90652 The authorization granted by the head of the Collection Department of the State Tax Administration Agency, which will set the conditions for the use of said account, shall be sent to the requesting body, with a copy provided to the deposit entity. Once such opening is effective, the body holding the account shall immediately communicate to the head of the Collection Department of the State Tax Administration Agency the following identifying data:
a) IBAN code of the account. b) NIF of the holder (Ministry or autonomous body).
The credit entity, upon receiving the authorization, shall proceed to open the account under the rubric “Public Treasury. Ministry of ...................../ Autonomous Body ..................................... Restricted account for fee collection”. These accounts shall be identified, in any case, by IBAN code:
Likewise, the NIF of the Ministry or autonomous body holding the account shall be assigned to each account.
2. Cancellation of accounts. When it is verified that the conditions and requirements provided for in the operation of authorized restricted accounts are not met, or when the reasons that motivated their opening no longer exist, the Collection Department of the State Tax Administration Agency shall agree on their cancellation by its own initiative or upon proposal by the holder of the account.
In the event that the initiative comes from the holding body, it shall direct to said Department a proposal for cancellation in which the following data shall be stated:
a) IBAN code and name of the restricted account to be cancelled. b) Legal name of the credit entity in which the account to be cancelled is held. c) Code of the fees collected through said account. d) Management centers responsible for the direct management of the aforementioned fees prior to the cancellation. Once the cancellation is agreed upon by the Collection Department of the State Tax Administration Agency, it shall be notified to the holding body and to the credit entity itself." Three. The following additional provision is added:
"Additional Provision Eighth. Payment of fees in the offices of administrative management bodies with credit or debit cards.
Administrative management bodies may allow those liable for payment to make deposits in their respective offices using credit or debit cards. To this end, they shall contract this service with any Credit Entity that holds the status of collaborator in the collection management of the State Tax Administration Agency, which shall process these deposits according to the procedure established in Order EHA/2027/2007, of June 28, partially developing Royal Decree 939/2005, of July 29, approving the General Collection Regulation, in relation to Credit Entities providing the collaboration service in the collection management of the State Tax Administration Agency. In any case, the administrative management body shall be obliged to provide the tax payer with deposit documents with the data allowing the Credit Entity to process the payment in accordance with the procedure cited in the previous paragraph. Regarding those fees expressly stipulated by the Minister of Finance and Public Administrations, administrative management bodies shall be obliged to establish in their offices the payment procedure referred to in the previous paragraph. Before March 1, 2016, the administrative management bodies of the fees listed below must allow in their respective offices that tax payers can make payment for them using credit and debit cards:
a) Code 006, issuance of criminal record certificates, acts of last will, and insurance contracts covering death. b) Code 052, processing of residence authorizations and other documentation for foreign citizens. c) Code 058, vaccination of international travelers." Sole Final Provision. Entry into force. This Order shall enter into force the day following its publication in the "Official State Gazette". Madrid, October 1, 2015.–The Minister of Finance and Public Administrations, Cristóbal Montoro Romero. cve: BOE-A-2015-10767 Verifiable at http://www.boe.es http://www.boe.es OFFICIAL STATE GAZETTE D. L.: M-1/1958 - ISSN: 0212-033X