Forms 181 to 189

Form 182 Filing by form

Form 182 filing by form is available for returns with less than 40,000 entries and admits identification both with certificate and electronic DNI and with Cl@ve PIN.For larger files, use the file-based presentation.

You will be taken to an initial data capture window.Enter the NIFfor the taxpayer filing the declaration, and select one of the available options.

The button "Import" allows you to load a file previously generated, either by the form itself or with an external programme, that fits the published logical design.

The "Continue” button provides you with access to the form for it to be completed and filed online.You can find 3 options:

• "Load the working session of the..." this option allows you to retrieve the data of a session you have previously saved.

• "Load the tax return submitted on..."if you have already filed a return for the same NIF, form, year and period, you can recover it and make modifications, add or delete records from the “Taxpayers” page.

• "Create a new tax return." select this option if you want to fill in the form from the beginning, without retrieving data.

After the initial window, you will access the form.Fields marked with an asterisk are mandatory.

The “Summary of details included in the tax return” section will automatically fill themselves in with the details included in “Filed”.Access the "Declared" incorporation from the tab "Sections".

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 declaration, click on the "New registration" icon identified by a blank sheet of paper with a green "+" sign.

To consult or modify the data of a taxpayer, select it and click on "View selected taxpayer".

In addition, you can make queries by setting filtering criteria.Click on "Consultation" at the top and, in the new window, set the filtering criteria and click on "Consultation".

A new tab will be activated at the bottom, next to the tabs "Sections" and "Errors", called "Query", which displays the queried information according to the set criteria.The record information is extended in a single row across the width of the form so it is necessary to use the horizontal scroll bar to consult the rest of the boxes.However, by double-clicking on any of the results, the registration information appears at the top of the form.

The button featuring the options available on the form is located at the bottom of the screen.Click on "Validate" to check if the declaration is correct.

If there are errors, a tab will be enabled with a description of the errors and a "Go to Error" button that directs you to the erroneous record.

Downloading the error list shows you the .xml 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'.

Using the "Save” option, you can save the data that has been filled in so far on the server, even if the return has not been validated (it may contain errors or be incomplete).This way you can leave the form without losing the information.In the same way, if the form were to be closed after the timeout due to inactivity, you could recover the data entered up to the time of saving.If a tax return has been saved previously, it will be overwritten.

To recover the saved information, access Form 182 again.In the initial window, after indicating NIF of the declarant and clicking "Continue", tick the option "Load work session from dd/mm/yyyy".

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

The button "Export" generates and saves a file in the format BOE.This option requires that the declaration contain no errors.You can retrieve the exported file, or file generated using an external program pursuant to the registry design published, using the "Import” button

If the declaration already contains data, 2 import options are offered after selecting the :

• A. Delete all filed records and import (all existing filed returns will be deleted before the file is imported).

• B. Add filed records to the current return (the imported records will be added to the existing records)

The form also offers the option to import information from the previous year, regarding active records at the time of the query;to this end, you must access the form using the electronic certificate, DNIe or CL@VE PIN of the filing taxpayer, social partner who submitted the tax return the previous year or a proxy who submitted the tax return the previous year or a proxy to the consultation of the tax return.It is not possible to import data from the previous year if the tax return exceeds 40,000 records.

From the button "Help" you can obtain a PDF which includes general questions (Regulations, deadline, form and place of submission, etc.), completion of the form and registration design.

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

A warning will be displayed informing of the number of correct and erroneous records that have been filled in.If you wish to go back to the tax return to correct the errors before filing, click "NO".If you prefer to submit the correct records at this time and then correct the errors and submit a new tax return, click "Yes".

Tick the "In accordance” box.At the bottom, you are informed about data processing.To finish, press "Sign and Send".

On screen, you will be shown a PDF of the successful tax return, the CSV confirming the authenticity of the document and the option of returning to the tax return or generating a new one.

In case you have submitted a declaration with some valid records and some incorrect ones, the correct ones will be submitted and you will be notified that you are going to send a partial declaration to .Retrieve the tax return submitted, make the appropriate changes and submit a new tax return.

Note: please note that the usual options for supplementing and substituting are not available on this form.Once the necessary corrections have been made, the full tax return must be submitted, including all records to be declared.