Identification to present self-assessments

• Electronic filing over the Internet may be made with electronic DNI , electronic certificate, Cl@ve or reference number. For all models, the electronic DNI and/or the electronic certificate may be used, either for natural persons, representatives of legal entities or entities without legal personality. The Cl@ve system and the reference number may only be used by natural persons .

• The natural persons have the electronic DNI , electronic certificate, Cl@ve or reference number to present, where appropriate, informative, census, certain self-assessments, communications and refund requests, of a tax nature.

  The Cl@ve system, for exclusive use by natural persons, can be used to present the 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, 1 98 , 216, 231, 233, 234, 235, 236, 282, 296, 303, 308, 309, 318, 341, 345, 347, 349, 360, 361, 364, 365, 368, 369, 390, 560, 5 68 , 572, 576, 585, 586, 587, 589, 590, 604, 650, 651, 655, 714 and 720.

  The reference number allows, only natural persons, to carry out procedures related to Personal Income Tax .

• The SA and SL , as well as taxpayers assigned to the Large Business Management Units or the Central Delegation of Large Taxpayers, are required to present online with electronic certificate your informative returns, self-assessments and, in general, also your census returns.

• The rest of the entities (cooperatives, associations, foundations) will present the self-assessments online with an electronic certificate or printed pre-declaration and the informative returns online. with electronic certificate.

• Public Administrations are required to present online with an electronic certificate.