Identification to file self-assessments

• Electronic filing online can be carried out with an electronic DNI, electronic certificate, Cl@ve PIN or reference number. Electronic DNI and/or electronic certificate, or of natural persons, of people's representatives, may be used for all models legal entities or entities without legal personality. The Cl@ve PIN system and the reference number can only be used by individuals .

• Individuals have an electronic DNI, electronic certificate, Cl@ve PIN or reference number to file, if applicable, informative tax returns, census declarations, certain self-assessments, communications and refund requests of a tax nature.

  The Cl@ve PIN system, exclusively for use by individuals, can be used to present forms 01, 04 , 030, 035, 036, 037, 038, 100, 102, 111, 115, 117, 121, 122, 123, 124 , 126, 128, 130, 131, 136, 140, 143, 149, 151, 179, 180, 182, 187, 188 , 190, 193, 198, 216, 231, 233, 234, 235, 236, 282, 296, 303, 308, 309 , 318, 341, 345, 347, 349, 360, 361, 364, 365, 368, 369, 390, 560, 568 , 572, 576, 585, 586, 587, 589, 590, 604, 650, 651, 655, 714 and 720. reference number allows only individuals to carry out procedures related to Personal Income Tax.

• Las S.A. And S.L., As well as taxpayers assigned to the Large Companies Management Units or the Large Taxpayers Central Delegation, they are obliged to file their informative tax returns, self-assessments and their tax return on a general basis with an electronic certificate on the Internet.

• Other entities (cooperatives, associations, foundations) will submit self-assessments online with an electronic certificate or pre-printed return and online informative tax returns with an electronic certificate.

• Public Administrations are obliged to submit an electronic certificate online.