Forms 038 to 180

Form 179.Presentation

To file form 179, identification can be done by electronic signature (certificate or DNI electronic) by clicking on "Access with certificate or DNI electronic" or by using the Cl@ve system (only individuals) by entering DNI or NIE in the box and the corresponding contrast data.

When accessing, the notice at the top informs about the limits of allowed records, for declarants the limit is at 50 records and for assignees the limit is at 200 records.

The form consists of three tabs:"Transaction Data", "Reported Data" and "Transferee Data".

In the "Transaction data" tab, identify the year and period and fill in the data of the declarant, the data of the declared register, the data of the property and the breakdown of the transaction.

The "Declared Data" and "Assignee Data" tabs will identify the owners or assignors of the home and the assignees.In the event that they have a NIF, they will have to be identified in the AEAT census of taxpayers.

In order to minimise identification errors and correctly identify the declared data, you can use the tax identification service. It lets you check the NIFs of third parties for census purposes by returning the names and surnames that the Spanish Tax Agency Census has for the NIF entered, if these match a certain percentage of the indicated surnames and names.

When it is complete, click on "Validate" in the "Operation Data" tab.Depending on the result of the validation, the "Warnings" box will indicate whether the information provided is correct or whether there are errors that need to be corrected.In the latter case, the link "Go to error" directs to the field or box where the error is located and which you must modify.

Once the validation is correct, click on "Sign and Send".

Finally, confirmation of declaration is requested.Check "OK" and click "Sign and Send".

If the submission is correct, the user is moved to tab 3 "Filing Receipt" with the CSV (Secure Verification Code) associated with this filing.

To register new transactions, click on "Start Form", which takes the user to the "Transaction data" tab on form 179, with the taxpayer's details already filled in.

To view the returns sent and modify or withdraw records filed, you can use form 179.Consult filed tax returns", in the section for managing Form 179.