Law 58/2003, of 17 December, Tax General (arts. 32 and 33) (BOE 18/12/2005)
Overall development rules of the law 58/2003, of 17 December, Tax General, administrative review, approved by Royal Decree 520/2005 of 13 May (arts.14 to 20) (BOE 27/05/2005)
Royal Decree 1620/2005 of 30 December, (BOE 31/12/2005)regulating rates established by law 32/2003 of 3 November, overall telecommunications (art. 17.d). (Royal Decree vigente according to the First interim provision of the law 9/2014, Global telecommunications).
Royal Decree 939/2005, 29 July, which approves the General regulation of collection (BOE 02/09/2005)
Application form of postponement/neighborhood of income in voluntary period
Communication form incidences in relation to the entry of the rate
Prior instructions from the procedure with digital certificate [PDF] [268 KBPS]
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