Forms 038 to 180

Form 165

The filing of Form 165 requires identification with an electronic certificate 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.

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

After identifying the presenter with a digital signature, in the pop-up window, choose one of the options to access the form:

1. Continue.It allows you to register a new tax return by entering all the data.Enter the taxpayer’s NIF and click on "Continue".
2. Import.You will be able to import a file in the format BOE that follows the registration layout of the current form 165, obtained with the form itself by exporting the return or with a third-party program.The limit of records to be imported will be 40,000;
3. Import previous year.The data from the previous year will be imported from the active registers of the previous year at the time of the consultation.To do this, you need to access the form with the electronic certificate or electronic DNI of the taxpayer, the social collaborator who filed the tax return the previous year or a proxy who filed the tax return the previous year or a proxy to consult the tax return.It is not possible to import data from the previous year if the tax return exceeds 40,000 records.Please note that once the tax return has been registered, this option will not be available.

The system allows re-access to a generated and/or submitted declaration in order to make the necessary modifications.

• In case there is a saved but not submitted working session and you wish to recover it, check the box "Load working session from dd/mm/yyyy";
• If you have submitted a tax return and wish to make changes to it, such as:deletion, modification or addition of records, check the box "Load the tax return submitted on dd/mm/yyyy hh:mm:ss";
• To create a new tax return check the box “Create a new tax return”.

Select an option and click "Continue".

To modify a tax return already submitted, load the submitted tax return in the initial window by checking "Load tax return submitted on dd/mm/yyyy hh:mm:ss" and, in the "Taxpayers" tab, make the changes you need:delete and modify existing records or register new records.

Fields marked with an asterisk are required.The “Summary of details included in the tax return” section will be automatically filled in with the details included in the “Taxpayers” section.

If there are incompatibilities with the Tax Agency databases when the filing party’s details are entered, the system detects it, informs you, and allows you check the NIF using the "Identification service".

After filling in the taxpayer's details, you can include “Taxpayers” from the “Sections” tab.

In the 'Taxpayers' section you will see buttons at the top of the window where you can register the different records, as well as delete them or consult them.To register a taxpayer, click the "New record" icon.

Once you have filled in the details of the partners or participants, in this same window you can see the additions in "See list of taxpayers".

The “Status” column has been enabled in the list of taxpayers, so you can check the correct and incorrect records by the icon.

If you have also uploaded a previously submitted tax return, the “Submitted on" column will show the date and time that record was submitted, with the possibility of modifying or deleting it if necessary.

The button featuring the options available on the form is located at the bottom of the screen.

Press the "Validate" button to verify that the return is correct.If there are any errors, you will see the “Errors” tab with their descriptions, and a “Go to Error” button that takes you to the incorrect record.

Downloading the error list shows you the text file with the incorrect block of records.

If the tax return is correct you will see a message saying 'The tax return contains no errors'.

We recommend that you save the tax return to avoid any loss of details, as after a certain amount of time of inactivity the session will end itself automatically.To do this, click the "Save” button, which allows you to generate a file in the cloud with the data entered so far.The declaration does not need to be validated correctly before it can be generated.If a tax return has been saved previously, it will be overwritten.

Before submitting the tax return you can obtain a "Draft", which is a PDF with your tax return;this document is not valid for filing.

The "Import” button will allow you to retrieve a file made according to the logical design of form 165.

Once you have selected the file, the application will offer you two possibilities:

• A - Delete all taxpayer records and import.With this option you will delete all the current tax return and get a new tax return with the data that was in the imported file.
• B - Add taxpayer records to the current tax return.This will keep the current tax return and add the new records to the existing ones.

The "Export" button generates and saves a file in the logical design format of the form.This option requires that the declaration contain no errors.The name of this file is the taxpayer’s NIF and the extension .165.

After validating and saving the tax return, press "Sign and Send".

The last window displays the notice about data processing;tick the "Agree" box and click on "Sign and Send".

You will see on screen the PDF of the successful filing, the CSV verifying the authenticity of the document and the possibility of returning to the declaration or starting a new one.

If the tax return you are filing contains correct and erroneous records, only the correct records will be submitted.

You must then go back to the return, correct the errors and resubmit the entire return, including all records, those already submitted and those pending.