Forms 038 to 180

Form 156

In order to file Form 156, it is necessary to provide identification issued with the electronic certificate of the taxpayer.If the taxpayer does not have an electronic certificate, the person filing must be authorised to file returns on behalf of third parties, either by being registered as a social partner or by being authorised to do so.

The filing of the 2022 tax year is carried out via TGVI online, a system that validates whether the file contains correct and erroneous records, allowing the partial filing of the correct records, downloading the erroneous records and a file in TXT format with the errors so that, once they have been corrected, they can be sent by means of complementary declarations.

We recommend that you clean up the census of the taxpayers by the Tax identification Service prior to filing the return.

Electronic filing requires a file of the tax return to be sent, with the data adjusted to the updated registry design.When accessing the filing option, Form 156 and the financial year 2022 will be selected by default.Only the NIF of the taxpayer needs to be entered.

Click "Read file” and then "Select file to validate” 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.

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

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

From then on, the presenter may:

Submitting correct records

Click on the “Submit correct records” button and in the next window tick the “OK” box and click “Sign and send”.

You will obtain the filing report in a PDF document which shows the filing information (registration entry number, Secure Verification Code, receipt number, day and time of filing and taxpayer data).

If some records have not been submitted because they are incorrect, once the errors have been corrected, the corresponding complementary return must be submitted for the rest of the records.

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 record (Member or Mutual Member).

Click “Download error messages” to open or save the file on 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).