E-Government is increasingly spreading. It has to do with transforming the traditional office, converting paper processes into electronic processes, in order to create a paper-free office. E-Government has been promoted by the onset of new information and communications technologies (ICT).

The Spanish Treasury was a pioneer in establishing e-Government.

The Governments of the European countries are increasingly forcing its citizens to do business with the public administration by means of these electronic channels. The electronic channel is a system authorized by the Treasury for submitting tax returns via the Internet. The goal of this system is to facilitate the submission of the citizens’ tax returns.

The main advantages of e-Government are:

E-Government will decrease administrative expenses. The simplification of procedures, the extension of the administrative arm up to the user’s terminal – at home, the office…- will reduce the required number of employees and assets, which will mean a budgetary savings.

DIGITAL SIGNATURE

For tax purposes, the e-signature has the same legal validity as the paper signature. The deadline for submitting 2006 corporate tax reports was July 2007. Unlike previous years, this tax report had to be submitted electronically. And this is only the beginning because from now on, Internet submission is spreading. For example, in January 2008 an information summary must be submitted (form 190); this is an annual summary containing the withholdings made to workers. This information summary will have to be submitted electronically. In March, a new tax document will have to be submitted (form 347), containing information about transactions carried out with a value over 3,000 euros during the last fiscal year.

The Spanish Treasury is requiring companies to submit their tax reports electronically. As of Sept 2007, only 20% of Spanish companies had requested the digital signature. This signature is guaranteed by a certified organization, which recognizes the truthfulness of the data. In order to request the digital signature, one must complete an online form. Then, a company’s representative must go to the Treasury Department where he will have to show identification, such as his DNI (ID Card) and prove that he is an administrator of the company. He will show the company’s articles of incorporation to prove that he is the administrator of said company. When the officer has checked everything, then the certificate will be issued. The next step is once again electronic. The businessman accesses the company’s webpage that certifies the digital signature, enters a code given by the Treasury officer, and then he can download the certificate previously issued. Sooner or later, all companies will have to obtain a digital signature, as its use is spreading.

ADVANTAGES OF THE DIGITAL SIGNATURE

ELECTRONIC ID CARD

The Spanish Government is expanding the use of the electronic ID Card. The electronic identification card is an ID card that electronically certifies the identification of its holder and it allows the digital signature of documents. This digital ID Card means, for its holder, the following: