On April 22, 2019, the Official Gazette of the Community of Madrid published the ORDER of April 5, 2019, of the Ministry of Economy, Employment and Finance, which establishes the obligation to present and pay electronically the self-assessment forms 600, 601, 620 and 630 related to the Tax on Patrimonial Transfers and Documented Legal Acts, and the self-assessment models 650 and 651 Inheritance and Gift Tax.
In other words, the taxes that most affect notarial activity (to which we are not going to refer in these lines), and whose management corresponds to the Community of Madrid, must be presented and paid electronically, although we anticipate that not in all cases, since natural persons are excepted, when they are taxpayers of the tax, who may continue to go to the liquidation offices of the Community of Madrid.
A.- THREE SCENARIOS:
From the above, there are three scenarios to settle the taxes on Patrimonial Transfers and Documented Legal Acts on Inheritances and Donations.
to.- In the case of individuals, the use of settlement on paper and in person is still allowed, in the settlement offices of the Community of Madrid.
It should be noted that only the one located on Paseo del General Martinez Campos number 30 provides cashier service.
In this situation, individuals who want to manage, by themselves, the property transfer tax or the inheritance and donation tax, once they have the deed, must carry out three actions:
1.- Prepare the tax on paper.
2.- Pay the corresponding amount through the bank.
3.- And finally go with the deed (authorized and simple copy), the precise complementary documentation and the proof of payment of the tax to the liquidating office, in order to put a "stamp" on the authorized copy of the deeds, accrediting compliance with tax obligations.
Once we have that seal, and with the letter of payment of the tax, the deeds can be registered in the Property Registry and/or in the Mercantile Registry, if applicable.
b.- In the case of legal persons, when they are subject to these taxes, they will be obliged to present and pay them electronically.
c.- Finally, in the event that tax management is entrusted to a professional, understood as a person belonging to institutions, associations or professional associations with which the Community of Madrid has signed Social Collaboration Agreements based on article 92.2 of Law 58/2003, of December 17, General Taxation, the presentation and Payment of property transfer taxes or inheritance and donation taxes must be made electronically.
Among these professionals we find notariesHowever, not all notaries do fiscal management of their documents.
b.- Requirements for the presentation and telematic payment of taxes from the Notary.
The management of the tax Asset Transfers and Documented Legal Acts and Corporate Operations, when it is done from the Notary, and we remember that from April 23, 2019, it must be done electronically, it has two possibilities, totally admissible.
1.- The first is to use the platform, called SIGN, that all notaries have.
It really is the simplest, since once all the data has been downloaded into the management program, and the "indices" have been made, the preparation of the self-assessment model is almost automatic, since all the previously entered data is recovered.
Through this platform, taxes can be managed not only from the Community of Madrid, but from any other place in Spain, with enormous advantages in terms of time and money.
2.- The other option is to settle the tax through the telematics platform of the Community of Madrid, whose operation, we will see below when dealing with the inheritance and gift tax.
Inheritance and Donations tax management, when it is done from the Notary, it can only be done from the telematic platform of the Community of Madrid.
For this, it is necessary to download the help program for the telematic management of taxes of the Community of Madrid G@TA on the computer.
Once the tax has been prepared, a file is generated, and from the program's electronic filing option, a simple copy of the document is attached and the tax is paid by credit card or account charge (which must belong to the person making the self-assessment ), immediately obtaining supporting documents and letters of payment.
C.- Advantages of electronic settlement from the Notary
The first advantage that I would cite, derives from the criteria followed in my office of incorporating the payment receipts into the deed, which replace the stamp that the liquidating offices put when the management is in person.
In this way, all the copies of our deeds, both simple and authorized, have the justification of the payment of the accrued taxes, which in the long run has an extraordinary value, given the natural tendency of the Spaniards to lose their papers due to important that are.
In addition, when making the settlement from the Notary, it is filed with the same justification of the procedures carried out, functioning to a certain extent as a tax management office, but only for those who have requested the service.
In this way, any control task is facilitated, such as carrying out possible additional or complementary settlements.
In second placer, we create a work dynamic in our office, where tax aspects are present from the moment we are entrusted with any matter.
This is especially important in hereditary matters, where the numerical conversion of the entire succession phenomenon must be the same in the deed and in the tax settlements.
The grantors of any deed know in advance the tax consequences.
d.- The inconveniences of the obligatory nature of the telematic presentation
There are cases of impossible presentation and electronic payment of taxes, and although it might seem strange, they are more frequent than it might seem at first glance. Not having a NIF of a deceased person or that a property does not have a cadastral reference are not exceptional cases.
Obviously, for these cases, the Order we are discussing provides for exoneration.
Closely linked to the previous one, is that the aid program of the Community of Madrid, especially when it comes to successions, can clearly be improved.
Each Autonomous Community has its own tax settlement program. Having used many of them, allows me to know their advantages and disadvantages.
Thus, I believe that two large groups of computer systems can be identified:
1.- Those who intend to help the citizen, making it easier for them to comply with their tax obligations.
2.- Those who use the citizen as their employee, forcing them to enter a lot of data, and since they are not all involved, they do not even allow a simulation of the settlement.
From my experience, the best program is the one used in the Autonomous Community of Catalonia, especially in its initial versions.
Leganés as of April 26, 2019.
