CHAPTER 2 BACKGROUND AND TECHNICAL APPROACHES
2.4 Technical Tools Adopted in This Thesis
CODIGO 608 Modelo
791
Ejercicio... De ve n g o 791608SSSSSSD Espacio reservado para la etiqueta identificativa del sujetopasivo. Si no dispone de etiquetas, consigne los datos que se solicitan en las líneas inferiores.
N.I.F. Apellidos y nombre o Razón Social (Auditor o Sociedad de Auditoría)
Calle/Plaza/Avenida Nombre de la vía pública Número Esc. Piso Puerta Teléfono
Municipio Provincia Código Postal
Id en ti fi ca ci ón Nº de R.O.A.C.: Trimestre……. Número de informes cuya facturación es inferior o igual a
30.000 euros (a) X 80 euros = (A) euros
Nº de informes cuya facturación es superior a 30.000 euros (b) X 160 euros = (B) euros
CUOTA TRIBUTARIA (A) + (B) (C) euros
Aut o liqu ida c ió n "%
Es te im p reso co ns ta de tres eje m p la re s:
- Uno, para ser presentado al Instituto de Contabilidad y Auditoría de Cuentas como justificante del ingreso, dentro de los quince días siguientes.
- Uno, para el sujeto pasivo, que lo conservará como justificante del ingreso. - Uno, para la entidad de depósito donde efectuó el ingreso.
PLAZO DE PRESENTACIÓN
L a prese n tació n d e la d ec la ra ció n-liq u ida ció n y el p a go de l im po rte de la de u da tribu taria co rres po nd iente , qu e d eb erá h ace rse e n efe ctiv o, se rea liza rá n en e l pla zo d e lo s veinte p rim e ro s dí as n atu rale s de lo s m e se s d e ab ril, ju lio, o ctub re y e n ero e n relació n co n e l trim es tre natu ra l inm e diato ante rior, e n la s en tid ad e s c olab ora d oras en la re ca u da ció n, d e a cu erdo con lo disp ue sto e n e l a rtículo 7 8 y sig uie n tes del Re glam en to d e R ec au da ció n.
HECHO IMPONIBLE.
C on stituy e e l hec ho im p o nib le de e sta tas a el eje rcicio p or el In stitu to de Co nta bilid ad y Au ditorí a de Cu en ta s d e las co m p ete ncias a q u e se re fiere el artícu lo 2 2 .1 de la L ey 1 9/1 9 88, d e 1 2 d e julio , d e A udito rí a de Cue n tas, en re lac ió n co n lo s in form es d e a u dito ría d e cue nta s e mitido s po r lo s a ud ito re s d e cu enta s y so cied a des de au ditorí a.
A e ste resp ec to, te n drá n la c on sideració n de inform e s d e au d itoría d e c ue nta s lo s e m itido s p or lo s a u ditore s de cu en ta s y so cied ad e s d e a udito ría co m o c ons ecu e nc ia d e la rea liza ció n d e lo s trab ajo s q ue ten ga n la na turale za de a ctiv id a d de au ditoría de cue nta s con fo rm e a lo esta ble cid o e n el artí cu lo 1 d e la Le y 19 /1 988 , de 12 d e ju lio, d e Aud ito ría d e C ue n tas.
DEVENGO.
L a ta sa se d e ven g ará el ú ltim o día de c ada trim e stre n atu ra l, con re la ció n a los inform es d e au d itoría e m itido s o fe cha d os e n ca d a trim e stre. En lo s sup u es tos de b aja co m o au ditores e je rcien tes o baja de soc ie da d es e n e l R eg istro O ficia l d e A ud ito re s d e C u en tas e n fe cha d istinta a la de fin aliza ció n de l trim e stre n atu ra l, la tasa se d e ven g ará asim ism o el ú ltim o día d e dic ho trim e stre .
SUJETO PASIVO. IDENTIFICACIÓN.
Se rá n s ujeto s p asivo s de es ta ta sa lo s a ud ito res de c ue nta s y soc ie d ad es de a ud ito ría inscritos e n la situ a ció n de e je rcie ntes en el R eg istro O fic ial de A ud ito re s de Cue n tas de l Instituto d e C on tab ilid a d d e Aud ito rí a de C ue nta s, q ue e m ita n info rm es d e a ud ito ría d e c ue ntas en cad a pe ríod o im p ositivo .
En es te a pa rtad o se h ará n c on star lo s d ato s id en tificativo s de l a u dito r o s ocied a d d e au d itoría. CUOTA TRIBUTARIA. AUTOLIQUIDACIÓN.
L a cuo ta trib uta ria d e esta tas a co n sistirá en un a c an tida d fija d e 8 0 e u ro s po r cad a info rm e d e a u ditorí a e m itid o. D ic ha cu an tía fija se rá de 16 0 e uro s e n el ca so d e q ue lo s ho n ora rios factu ra do s po r el in fo rm e de a ud ito ría e m itido s ea n su pe rio re s a 3 0.00 0 e u ro s.
En la ca silla (a ) se c on sig n ará el nú m ero d e in fo rm e s e m itido s cu yos h o no ra rio s no s up eren los 3 0.0 00 eu ros . El re su lta d o de m u ltiplica r es te nú m ero po r la ca ntid a d fija d e 8 0 e uros se tras la da rá a la ca silla (A).
En la ca silla (b ) se co nsig na rá e l nú m ero d e in form es em itid os cu yos ho n orarios se an su perio re s a 30 .00 0 e uro s. El re su ltad o de m ultip licar este nú me ro p or la c an tida d fija de 16 0 euros s e tra sla da rá a la ca silla (B).
L a cu o ta tributa ria (C ) se rá la s um a d e las c asilla s (A) y (B). INGRESO
A la casilla I se trasladará la cantidad reflejada en la casilla (C), y corresponderá a la cantidad a ingresar a través de la entidad colaboradora.
IMPORTANTE.
Una vez efectuado el ingreso, el auditor o sociedad de auditoría remitirá una copia del modelo 791 al Instituto de Contabilidad y Auditoría de Cuentas dentro de los quince días a partir de la fecha del ingreso.
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BX] T\QPaV^ [P RXcPSP =^a\P C|R]XRP ]^ R^]bcXcdP d]P aTVd[PRX ] R^\_[TcP ST [P PRcdPRX ] ST[ PdSX c^a T] [^b RPb^b T] [^b `dT bTP ]TRTbPaX^ dcX[XiPa T[ caPQPY^ ST ^ca^ PdSXc^a TgXbcXT]S^ PST\ub P[Vd]Pb SXUTaT]RXPb T]caT [^ TbcPQ[TRXS^ T] SXRWP =^a\P h [^ _aTeXbc^ b^QaT TbcP \PcTaXP T] [Pb =^a\Pb 8]cTa ]PRX^]P[Tb ST 0dSXc^aP 8502 4] TbcT bT]cXS^ [Pb 2^a_^aPRX^]Tb aT_aTbT]cPcXePb ST [^b PdSXc^aTb ST RdT]cPb WP] R^]bXSTaPS^ ]TRTbPaX^ T[PQ^aPa d]P ]dTeP ]^a\P c|R]XRP ST PdSXc^aP b^QaT aT[PRX ] T]caT PdSXc^aTb bdbcXcdcXeP ST [P ]^a\P P]cTaX^a _dQ[XRPSP _^a ATb^[dRX ] ST % ST SXRXT\QaT ST ((! T] [P `dT bT X]R[dhP [P PRcdPRX ] ST[ PdSXc^a T] [^b bd_dTbc^b P]cTaX^a\T]cT \T]RX^]PS^b P UX] ST R[PaXUXRPa SXRWP PRcdPRX ] T] P[Vd]^b bd_dTbc^b h PSTRdPa[P P[ \Xb\^ cXT\_^ P [^ `dT bT _aTe| T] [P ]^a\Pb X]cTa]PRX^]P[Tb b^QaT TbcP RdTbcX ] ?^a ATb^[dRX ] ST[ 8]bcXcdc^ ST 2^]cPQX[XSPS h 0d SXc^aP ST 2dT]cPb ST !& ST \Pai^ ST ! ! 1 > 4 !% & ! ! bT _a^RTSX P TUTRcdPa T[ P]d]RX^ ST [P
RXcPSP =^a\P C|R]XRP ST 0dSXc^aP [P RdP[ UdT _d Q[XRPSP P bd eTi T] T[ 1^[Tc] ]\Ta^ #( ST \Pa i^ ST ! ! ST[ _a^_X^ 8]bcXcdc^ _PaP b^\TcTa[P P X]U^a\PRX ] _Q[XRP ST R^]U^a\XSPS R^] [^ TbcP Q[TRXS^ T] T[ PacRd[^ $ ! ST [P ;Th ( ('' ST ! ST Yd[X^ ST 0dSXc^aP ST 2dT]cPb
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P @dT ^ca^b PdSXc^aTb WPQX[XcPS^b _^a [P [TVXb[P RX ] ST[ _Pb S^]ST STbPaa^[[T] bd PRcXeXSPS aTP[XRT] caPQPY^b ST PdSXc^aP b^QaT [Pb RdT]cPb P]dP[Tb ST T]cXSPSTb _PacXRX_PSPb _^a P`dT[[P RdhPb RdT]cPb P]dP[Tb X]SXeXSdP[Tb ^ R^]b^[X SPSPb b^] ^QYTc^ ST TgP\T]
Q @dT bT _a^SdiRP d] RP\QX^ ST PdSXc^aTb h `dT _^a cP]c^ [P PdSXc^aP ST [Pb RdT]cPb P]dP[Tb P]cTaX^aTb WPhP bXS^ TUTRcdPSP _^a ^ca^b PdSX c^aTb X]ST_T]SXT]cTb
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_PaP `dT [T _aTbcT bd PhdSP cT\_^aP[ _PaP [P aT P[XiPRX ] ST _a^RTSX\XT]c^b ST PdSXc^aP R^] RaTc^b T] ^aST] P ^QcT]Ta d] \TY^a P_a^eTRWP \XT]c^ ST aTRdab^b c|R]XR^b Wd\P]^b TR^] \XR^b ^ R^\QX]PRX^]Tb ST [^b \Xb\^b 0bX\Xb\^ T[ PacRd[^ # P_PacPS^ " ST [P ;Th ST 0dSXc^aP ST 2dT]cPb TbcPQ[TRT [^ bXVdXT]cT)
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RPT [P aTb_^]bPQX[XSPS ST T\XcXa d] X]U^a\T ST
PdSXc^aP b^QaT [Pb RdT]cPb P]dP[Tb X]SXeXSdP [Tb ^ R^]b^[XSPSPb ST d]P T]cXSPS RdP]S^ X] R[dhT] X]U^a\PRX ] UX]P]RXTaP ST d]^ ^ \ub R^\_^]T]cTb PdSXcPS^b _^a ^ca^ PdSXc^a Q >ca^ PdSXc^a d] PdSXc^a SXUTaT]cT ST[ _aX]RX
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!" 4[ PdSXc^a _aX]RX_P[ STQTau c^\Pa T] RdT]cP [Pb R^]R[dbX^]Tb bXV]XUXRPcXePb ST[ ^ca^ PdSXc^a 0 TbcT ^QYTc^ T[ PdSXc^a _aX]RX_P[ _dTST TbcX\Pa ^_^a cd]^ R^\T]cPa R^] T[ ^ca^ PdSXc^a h R^] [P SXaTRRX ] ST [P T]cXSPS _TacX]T]cT [Pb R^]R[dbX^]Tb ST PdSX c^aP d ^ca^b TgcaT\^b `dT PUTRcT] P [P X]U^a\PRX ] #"
UX]P]RXTaP ST TbcP T]cXSPS T X]R[db^ _^SaP R^]bX STaPa ]TRTbPaX^ aTP[XiPa R^\_a^QPRX^]Tb PSXRX^]P [Tb b^QaT [^b aTVXbca^b R^]cPQ[Tb ^ [P X]U^a\PRX ] UX]P]RXTaP 3T_T]SXT]S^ ST [Pb RXaRd]bcP]RXPb Tb cPb R^\_a^QPRX^]Tb PSXRX^]P[Tb _dTST] bTa aTP[X iPSPb _^a T[ PdSXc^a _aX]RX_P[ ^ _^a T[ ^ca^ PdSXc^a !# 4[ PdSXc^a _aX]RX_P[ WPQau ST S^Rd\T]cPa T] bdb _P_T[Tb ST caPQPY^ [^b R^\_^]T]cTb `dT Wd QXTaP] bXS^ PdSXcPS^b _^a ^ca^b PdSXc^aTb bd X\ _^acP]RXP R^] aTb_TRc^ P[ R^]Yd]c^ ST [Pb RdT]cPb P]dP[Tb ST [P T]cXSPS T[ ]^\QaT ST [^b ^ca^b PdSX c^aTb h T] bd RPb^ bdb R^]R[dbX^]Tb b^QaT [^b R^\_^]T]cTb `dT RPaTRT] ST X\_^acP]RXP aT[PcXeP 0bX\Xb\^ T[ PdSXc^a _aX]RX_P[ S^Rd\T]cPau [^b _a^RTSX\XT]c^b P_[XRPS^b h [Pb R^]R[dbX^]Tb ^QcT ]XSPb ?^a TYT\_[^ _dTST XST]cXUXRPa [^b _P_T[Tb ST caPQPY^ ST[ ^ca^ PdSXc^a `dT WdQXTaP aTeXbPS^ h STYPa TeXST]RXP ST[ aTbd[cPS^ ST bdb R^]eTabPRX^ ]Tb R^] T[ ^ca^ PdSXc^a BX] T\QPaV^ T[ PdSXc^a _aX]RX_P[ ]^ _aTRXbP S^Rd\T]cPa T] bdb _P_T[Tb ST caPQPY^ [Pb aPi^]Tb _PaP [X\XcPa bdb _a^RTSX\XT]c^b T] [Pb RXaRd]bcP]RXPb STbRaXcPb P]cTaX^a\T]cT T] T[ _uaaPU^ !! hP `dT SXRWPb aPi^]Tb P_PaTRTau] T] ^ca^b S^Rd\T]c^b ST bd STb_PRW^ ^ b^RXTSPS ST PdSXc^aP
!$ 4[ PdSXc^a _aX]RX_P[ h T[ ^ca^ PdSXc^a WP] ST _aTbcPabT R^[PQ^aPRX ] \dcdP T] T[ STbPaa^[[^ ST bdb aTb_TRcXePb PdSXc^aPb 0b T[ ^ca^ PdSXc^a d]P eTi X]U^a\PS^ ST[ R^]cTgc^ T] T[ `dT WP ST dcX[XiPa bT bd caPQPY^ STQT R^^_TaPa R^] T[ PdSXc^a _aX]RX _P[* _^a TYT\_[^ _^]SaP T] bd R^]^RX\XT]c^ RdP[ `dXTa Pb_TRc^ ST[ caPQPY^ `dT ]^ _dTSP aTP[XiPabT ST [P \P]TaP aT`dTaXSP 3T XVdP[ \^S^ T[ PdSXc^a _aX]RX_P[ bdYTc^ P [^b [\XcTb [TVP[Tb h _a^UTbX^]P [Tb STQT R^\d]XRPa P`dT[[^b TgcaT\^b `dT R^]^ RXTaP h `dT _dSXTaP] cT]Ta d] TUTRc^ X\_^acP]cT T] T[ caPQPY^ ST[ ^ca^ PdSXc^a
20<18> 34 0D38C>A4B
!% 2dP]S^ bT _a^SdRT d] RP\QX^ ST PdSXc^aTb T[ ]dTe^ PdSXc^a [[P\PS^ T] PST[P]cT PdSXc^a bdRT b^a _^Sau QPbPa d]P _PacT ST bd caPQPY^ T] T[ caP QPY^ aTP[XiPS^ T] P^b P]cTaX^aTb _^a T[ ^ca^ PdSXc^a
[[P\PS^ T] PST[P]cT PdSXc^a P]cTaX^a CP[ bTau T[ RPb^ T] aT[PRX ] R^] bP[S^b ST[ PRcXe^ _a^RTST]cTb ST TYTaRXRX^b P]cTaX^aTb X]eT]cPaX^b X]XRXP[Tb _PbX e^b P [PaV^ _[Pi^ U^]S^b _a^_X^b RaXcTaX^b ST eP[^ aPRX ] h d]XU^a\XSPS T] bd P_[XRPRX ] TcR
!& 4] cP[Tb RPb^b T[ PdSXc^a bdRTb^a STQTau R^ \d]XRPa P [P T]cXSPS P PdSXcPa [P ]TRTbXSPS ST T] caTeXbcPabT R^] T[ PdSXc^a P]cTaX^a h ^QcT]Ta [P R^ aaTb_^]SXT]cT Pdc^aXiPRX ] ST |bcP `dT [T _Ta\XcP PRRTSTa P [^b _P_T[Tb ST caPQPY^ ST SXRW^ PdSXc^a P]cTaX^a
!' 4[ PdSXc^a bdRTb^a bT R^\d]XRPau R^] T[ PdSX c^a P]cTaX^a _PaP R^]^RTa [Pb RXaRd]bcP]RXPb ST[ RP\QX^ h PeTaXVdPa bX TgXbcT] aPi^]Tb |cXRPb ^ c|R ]XRPb `dT [T PR^]bTYT] ]^ PRT_cPa T[ T]RPaV^ !( ;P X]XRXPcXeP ST [Pb R^\d]XRPRX^]Tb T]caT [^b PdSXc^aTb T] TbcT RPb^ bXT\_aT R^aaTb_^]ST P[ TeT]cdP[ PdSXc^a bdRTb^a 4[ PdSXc^a P]cTaX^a h T[ bd RTb^a STQTau] \P]cT]Ta R^] [P R^]UXST]RXP[XSPS `dT T[ RPb^ aT`dXTaT [P X]U^a\PRX ] `dT X]cTaRP\ QXT] T]caT b 4bcP ^Q[XVPRX ] Tb P_[XRPQ[T X]ST _T]SXT]cT\T]cT ST `dT T[ PdSXc^a bdRTb^a PRT_cT ^ ]^ T[ T]RPaV^
" 4[ PdSXc^a bdRTb^a STQTau P_[XRPa [^b bXVdXT] cTb _a^RTSX\XT]c^b P]cTb ST bd PRT_cPRX ] UX]P[ ST[ T]RPaV^)
P >QcT]Ta X]U^a\PRX ] `dT [T PhdST T] [P STRX bX ] ST PRT_cPa ^ ]^ T[ T]RPaV^ 0bX\Xb\^ ST QTau R^]bXSTaPa [P _^bXQX[XSPS ST `dT T[ PdSXc^a P]cTaX^a h T[ R[XT]cT _dTSP] WPQTa cT]XS^ STbP RdTaS^b PRTaRP ST [P P_[XRPRX ] ST _aX]RX_X^b ST R^]cPQX[XSPS _a^RTSX\XT]c^b ST PdSXc^aP d ^ca^b Pbd]c^b ST X\_^acP]RXP
Q BX T[ R[XT]cT ]^ _Ta\XcT ^ [X\XcP [Pb aTb_dTbcPb ST[ PdSXc^a P]cTaX^a T[ PdSXc^a bdRTb^a STQTau _aTVd]cPa [Pb RPdbPb h R^]bXSTaPa [Pb VaPeTb X\_[XRPRX^]Tb `dT Tbcub _dTST] cT]Ta T] bd STRXbX ] ST PRT_cPa T[ T]RPaV^
R 4[ PdSXc^a bdRTb^a STQTau _aTVd]cPa P[ PdSXc^a P]cTaX^a PRTaRP ST [^b Pbd]c^b `dT P`d|[ RaTP `dT [T PhdSPau] T] [P STRXbX ] ST PRT_cPa ^ ]^ T[ T]RPaV^ Bdb _aTVd]cPb STQTau] X]R[dXa T] ##
caT ^ca^b) Pb_TRc^b Tb_TRUXR^b aT[PRX^]PS^b R^] [^ \T]RX^]PS^ T] T[ P_PacPS^ P P]cTaX^a h [P X]cTVaXSPS ST [P VTaT]RXP Pb R^\^ b^QaT T[ _d]c^ ST eXbcP ST[ PdSXc^a P]cTaX^a T] RdP]c^ P [Pb aPi^]Tb TgXbcT]cTb P bd T]cT]STa _PaP T[ RP\QX^ ST PdSXc^aTb
" 2dP]S^ d] PdSXc^a bdRTST P ^ca^ T[ PdSXc^a bdRTb^a STQTau STRXSXa bX _^Sau T] QPbT P[ caPQPY^ ST[ PdSXc^a P]cTaX^a Tg_aTbPa d]P ^_X]X ] b^QaT [Pb RdT]cPb P]dP[Tb ST[ _aX\Ta TYTaRXRX^ `dT TgP\X]P h b^QaT [P d]XU^a\XSPS T] [P P_[XRPRX ] ST [^b _aX]RX _X^b h ]^a\Pb R^]cPQ[Tb T] SXRW^ TYTaRXRX^ T] aT[P RX ] R^] T[ _aTRTST]cT ^ _^a T[ R^]caPaX^ _[P]XUXRPa T[ caPQPY^ `dT R^]bXSTaT ]TRTbPaX^ P cP[ ^QYTc^ "! 4[ P[RP]RT ST[ caPQPY^ WPQaP ST X]R[dXa _a^RT SX\XT]c^b ST PdSXc^aP b^QaT [^b bP[S^b X]XRXP[Tb ST [Pb RdT]cPb ST[ QP[P]RT ST[ TYTaRXRX^ bdYTc^ P PdSX c^aP h T] P[Vd]^b RPb^b b^QaT [Pb ^_TaPRX^]Tb ST TYTaRXRX^b P]cTaX^aTb
"" 2dP]S^ T[ PdSXc^a bdRTb^a WdQXTaP STRXSXS^ R^]bd[cPa R^] T[ PdSXc^a P]cTaX^a h aTeXbPa bdb _P_T