Forms 038 to 180

Form 038

The electronic filing of Form 038 requires identification with an electronic certificate or Cl@ve PIN of the taxpayer.

In addition to the holder of the tax return themselves, a third party acting on their behalf, either a corporate partner or a proxy, may also submit the tax return.

For electronic filing it is necessary to have a file of the return to be sent, with the data adjusted to the registry design of Form 038 in force.

When accessing the filing system, the 038 form will be selected by default, choose the 2022 tax year and you will only need to indicate the taxpayer's NIF and select the month of the tax return from the drop-down menu.To send a file, press "Read File" and then the "Select file to validate" button to select the file.

From the “Recover” option you can reload the last file validated by the application for that form, financial year and NIF.If you choose to validate a new file using the option "Read file" any previous submission for the selected combination of Model + Fiscal year + Period + NIF Declarant will be lost, as only the last validation is retrieved.

The name or business name of the taxpayer, NIF and form/year shall be reported;click on "Validate" to start the file validation.

Once the sending and validation of the file is completed, a summary of the result will be displayed;note that validation does not imply filing of the return.

In the event that incorrect records are found, the breakdown of correct and incorrect records shall be included.

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

• Submitting correct records

• Download incorrect records

• Download error messages

Submitting correct records

If the file is completely correct, you will be able to file the complete return.Click "Submit correct records”, check the "OK" box and click “Sign and send".

You will obtain the corresponding filing receipt in an embedded PDF, which you can save and print, showing the filing information (registration entry number, Secure Verification Code, receipt number, day and time of filing and presenter data).You can download and save the PDF document by clicking “Download document”.

If any of the records have not been submitted because they are incorrect;once the errors have been rectified, the corresponding supplementary tax return must be submitted to the other registers.

Download incorrect records

A file will be downloaded with the registry design format in force with the total number of incorrect records.

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

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

Download error messages

From this button you can recover a file with the detail of the errors;this is a text file containing a detail of the error for each incorrect type 2 (Operations) record.

Click on “Download error messages” and you can either open the file or save it to your computer.

The file will show the record of each type-2 error detail, with the line number of the original file and, at the end of each line, a description of the error presented by the record (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.