Forms 181 to 189

Form 184 Filing by form

Form 184 filing by form is available for returns with less than 40,000 records and requires identification with the filer's electronic certificate.For larger files you have to use the file presentation.In addition to the holder of the tax return, it can also be presented by a person or entity acting on their behalf, either a corporate collaborator or a proxy to carry out the procedure.

You will access the window for entering the data related to the “Organisation”.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 “Import previous year" button will import the previous year's data from the active records of the previous year at the time of the query;to do this, you must access the form using the electronic certificate or DNI of the filing taxpayer, corporate collaborator who submitted the tax return the previous year, 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 40000 records.

The button Continue: gives access to the form, for online completion and filing.It offers 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 tax return for the same NIF, form, financial year and period, you can retrieve it by marking this option and make changes as well as add or delete records from the sections “Income" and “Partners".

• "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.

After filling in the details of the entity, from the tab "Apartados" you can access "Rentas" and "Socios" to continue filling in the declaration.

In both sections you will find a button panel from which you can add, remove and browse between the registers.To register income or a partner, click the “New record" icon identified by a white sheet with a green "+" sign.

To consult the details of a specific income or partner, select it and click 'See the selected income', or 'See the selected partner'.

Once you have filled in the details of the record, on the same window you can register more records, delete the record or navigate between them. You can also return to the list of income or partners by going to 'Return to the list of Income' or 'Return to the list of Partners'.

From this list of Income or Partners, you can also perform queries, establishing filters.Click on “Consultation" at the top,set the filtering criteria and click on "Consult".A new tab will be activated at the bottom called "Query" next to the tabs "Items" and "Errors" with the results matching the set criteria.

The record information is extended in a single row across the width of the form, meaning that it is necessary to use the horizontal scroll bar to consult the rest.However, by double-clicking on any of the results, the registration information appears at the top of the form.

To check for errors in the tax return, click on the "Validate" button.If it contains errors or warnings, the "Errors" tab will be enabled with the description of the error or warning and the "Go to Error" or "Go to Warning" button, as appropriate, that will directly bring you to the box to be modified or filled in.If the tax return does not contain errors, you will receive the message "There are no errors".

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

Before submitting the tax return you can click on "Draft" to generate a PDF that is not valid for filing.The draft will be displayed on the screen;however, using the link "Click here to download the PDF", you can download it to your computer;To go back to the tax return, click on “Back to tax return”, located at the bottom of the draft window, or register a new tax return by going to “New tax return”.

The option "Save" allows you to store the data filled in until that moment on the AEAT servers, even if it is not validated (it may contain errors or be incomplete), if there is already a tax return saved before it will be overwritten.You can recover this data by accessing the web form again by clicking "Continue";once you have entered the NIF, if there is a tax return saved for that NIF, the server will detect it and give you the option to retrieve it.

The form has a waiting time for inactivity. We recommend that you save the tax return to avoid losing the information.

Via the button "Export" you can generate a .184 file with the published registration design.

The button "Import" allows you to import the data from a file generated with the form or with a programme outside the AEAT and made up with the data adjusted to the published record design of the model in force, as long as it does not exceed 40,000 records.

If the tax return already contains data, 2 import options will be offered after selecting the file:

• A. Delete all records of Partners and Income and import (all existing recipients will be deleted before importing the file).

• B. Add membership and income records to the current tax return (imported records will be added to the existing ones)

The form also offers the option to import information from the previous year, regarding active records from the last fiscal year at the time of the import;to do this, you need to access the form with the electronic certificate of the taxpayer, the social collaborator who filed the tax return, or of a representative who is authorised to perform this consultation or file the return.Enter the NIF of the taxpayer and click on the "Import previous year" button. The information will be automatically recovered and a window will appear informing you of the imported data.If you are not authorised, a message will appear in the 'Errors' tab.

Using the “Help” button, you will be provided with a PDF with all of the regulations and information regarding the form, as well as the deadline, filing method and location and the record design of Form 184.

After validating and saving the tax return, you can submit it by clicking on the "Sign and Send" button.In the new window, check the "OK" box to confirm the filing of the tax return.The text box will show the content of the tax return in code.Finally, click "Sign and Send" to continue the filing.

A warning will be displayed informing you of the number of correct and erroneous records you have 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".

Check the “OK” box and click “Sign and send”.

The result of a correctly submitted tax return will be a reply page with an embedded PDF, the first page of which contains information on the tax return filing (registration entry number, Secure Verification Code, receipt number, date and time of tax return filing and details of the taxpayer). The following pages contain a complete copy of the tax return.

In the event of partial filing, a notice will be given and the option of going back to the tax return to make the corresponding changes, additions or deletions will be offered.

You can also retrieve the return filed by accessing the form again, identifying the filer and selecting the options "Continue", "Load return filed on...", "Load return filed on..." and "Continue".

When the tax return is taken up again, the list of recipients keeps all the records and includes the date of filing of those already submitted.

Note: 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.Likewise, when a new tax return is filed, the previous one will be withdrawn.