Forms 038 to 180
Skip information indexForm 179. Filing
The presentation of form 179 requires identification by means of an electronic signature (certificate or electronic DNI ) or by means of Cl@ve (only natural persons). This model is published annually and the submission period is from January 1 to January 31, 2024.
Upon access, the notice at the top informs you of the limits of allowed registrations; For those declared, the limit is 50 records and for assignees the limit is 200 records.
The form consists of three tabs: "Operation Data", "Declared Data" and "Assignee Data".
In the "Operation Data" tab, identify the fiscal year and period and complete the declarant data, the declared registration data, the property data and the breakdown of the operation.
In the "Declared Data" and "Assignee Data" tabs, the owners or transferors of the home and the transferees will be identified. If they have NIF , they will have to be identified in the taxpayer census of the AEAT .
To minimize identification errors and obtain correct identification of those declared, the "Tax Identification" service is available, which allows you to check a NIF from third parties for census purposes, returning the surnames and name that appear in the Tax Agency Census associated with the NIF consulted, if these coincide in a certain percentage with the surnames and first name indicated.
Once the completion is complete, in the "Operation Data" tab, click "Validate". Depending on the validation result, the "Notices" box will indicate whether the information provided is correct or if there are errors that need to be corrected. In the latter case, the "Go to error" link directs to the field or box where the error is located and which you must modify.
Once the validation is correct, press "Sign and Send".
Finally, confirmation of shipment is requested. Check "Agree" and press "Sign and Send".
If the presentation is correct, it is moved to tab 3 "Submission Receipt" with the CSV (Secure Verification Code) associated with this presentation.
To register new operations, click on "Start Form", which directs you to the "Operation data" tab of form 179, with the filer's data already completed.
To consult the shipment made, as well as to modify or delete submitted records, you have the option "Form 179. Consultation of submitted declarations", in the procedures section of form 179.