Ways of submitting informative tax returns
There are 2 ways to submit Informative Returns:
Submission via web form
For most Informative Declarations you have web forms that allow you to complete and present the declaration online.
This submission route is valid for returns that do not exceed 40,000 records.
Presentation via file ( TGVI online)
It is a direct sending by file, which has been previously obtained through external applications or other means and which must conform to the published record design.
The TGVI online system extends to all information return models for the 2023 financial year, with advantages such as the immediate validation of the information sent and the possibility of partial presentation of correct records.
This system will be mandatory for tax returns containing more than 40,000 records, but will allow any file regardless of its size.
In those models that allow presentation through Cl@ve for natural persons, this form of access to direct presentation by file will also be admitted.
We remind you that in fiscal year 2019 the presentation of pre-declaration by SMS was eliminated for models 190, 347 and 390 . If you do not have a valid identification system, we recommend that you consult the help available for obtaining an electronic certificate and registering at Cl@ve .
Depending on the type of filer, the electronic presentation can be made with an electronic certificate or DNIe and with Cl@ve .
Electronic presentation with certificate or DNIe
This means of identification can be used by all presenters who have a recognized electronic certificate, admitted by the State Tax Administration Agency according to the regulations in force at any time or their DNIe with valid certificates and correctly configured.
Presentation with an electronic certificate will be mandatory for people or entities attached to the Central Delegation of Large Taxpayers or to any of the Large Company Management Units of the Special Delegations of the AEAT , Public Limited Companies , Limited Companies and Public Administrations.
Electronic filing with Cl@ve
Cl@ve can be used, in those models in which this identification system is supported, by natural persons acting in their own name or with power of attorney and who are not required to use a electronic certificate.
Authentication via QR will be enabled (to scan using the Cl@ve APP) and the option to continue without QR reading, by entering the DNI / NIE and the requested contrast information.
For more information about the new forms of presentation for the 2023 financial year, you can consult the 2023 Informative Declarations Campaign portal.