Forms 038 to 180

Form 038

The electronic filing of form 038 requires identification with the declarant's electronic certificate or Cl@ve.

In addition to the holder of the tax return, a third party may also file it on their behalf, whether a social partner or an authorised representative to carry out the procedure.

To file the tax return electronically, you must have a file with the tax return you are going to send, with the data adjusted to the design of the current form 038 record.

When accessing the tax return, form 038 will be selected by default, choose the fiscal year 2022 and you will only need to enter the declarant's NIF and select the tax return month in the drop-down menu. To send a file, click on "Read File" and then click on "Select the file to be validated," to select the file.

From the "Recover" option, you can load the last file validated by the application for that model, fiscal year and Tax ID again. If you choose to validate a new file using the option "Read file" any previous transfer for the selected combination of Form + Fiscal year + Period + Tax ID Declarer will be lost, since only the last validation is recovered.

The declarant's name or company name, Tax ID and form/fiscal year will be reported; Click "Validate" to start validating the file.

Once the file has been transmitted and validated, a summary of the result will be displayed; Please note that validation does not imply filing the tax return.

If incorrect records are found, the breakdown of the correct and incorrect records will be included.

From that moment on, the presenter will have three options:

• Present correct records

• Download incorrect records

• Download error messages

Present correct records

If the file is completely correct, you can file the full tax return. Click on "File correct records", tick the "OK" box and click "Sign and Send."

You will receive the corresponding presentation receipt in an embedded PDF, which you can save and print, showing the information of the presentation (registration entry number, Secure Verification Code, receipt number, day and time of presentation and presenter details). You can download and save the PDF document by clicking on the button "Download document."

If any records have not been presented due to being incorrect; Once the errors have been corrected, you must submit the corresponding supplementary tax return for the rest of the records.

Download incorrect records

A file will be downloaded with the current record design format with the total number of incorrect records.

Click on "Download erroneous records" to open or save the file on your computer.

The downloaded file will include, in the record, an identification number as a supplementary tax return and the supporting number of the validated original tax return. 1

Download error messages

From this button you can recover a file with the details of the errors; This is a text file that contains a breakdown of the error for each type 2 record (Operations) incorrect.

Click on "Download error messages" and you can open or save the file on your computer.

The file will show the record of each incorrect type 2 detail, with the line number of the original file and, at the end of each line, a description of the error that the record presents (it consists of a code and an error).

If the file has more than 1 million errors/records, the file will be compressed in ZIP format.