Forms 038 to 180

Form 159

Filing form 159 requires identification with an electronic certificate issued in the name of the declarant.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 for 2022 is made using TGVI online, a system that validates whether the file contains correct and incorrect records, allowing the partial filing of the correct records, downloading the incorrect records and a TXT file with the errors so that, once they have been corrected, they can be sent by means of supplementary returns.

We recommend that you clean up the taxpayer register before filing the return.

When accessing, select the form, year and period;However, by default, form 159 for the financial year 2022 and annual period will come as a 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

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 proof of the submitted registrations in a PDF , which shows the information of the submission (registration entry number, Secure Verification Code, proof number, day and time of submission and details of the submitter).You can download and save the PDF document on your computer.

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 retrieve a file with the details of the errors. This is a text file containing details of the error for each incorrect type 2 (Holder) record.

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).