Forms 181 to 189

Form 187 Submission by form

Form 187 filing by form is available for returns with less than 40,000 records and requires identification with the filer's electronic certificate or Cl@ve PIN.For larger files you have to use the file presentation.

If you are going to use a certificate or DNI electronic, click on the link "Access with certificate or DNI electronic" and, if you are going to use Cl@ve PIN, enter DNI or NIE in the corresponding field and the contrast data.

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 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 to retrieve to the form a file previously generated with the form itself from the "Export" option or with an external programme, as long as it fits the published logical design.

The "Continue” button provides you with access to the form for it to be completed and filed online.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 return for the same NIF, form, year and period, you can recover it and make modifications, add or delete records from the "Transactions" section.

• "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 section "Summary of data included in the declaration" is self-completed with the data entered in "Transactions".Access the incorporation of "Transactions" from the "Sections" tab.

In “Transactions" you will find a top button panel from which you can register, delete and consult the different records.To register an operation, click on the icon "New registration" identified by a blank sheet with a green "+" sign.

To consult the details of an operation or modify the data, select the record and click on "View selected operation".

In the "Status" column you can check the correct and incorrect records or with warnings.In the column with the name “Filed on", if you have uploaded a previously filed return, the date and time that record was filed will be shown, with the possibility to modify or delete it if necessary.

From the details of a transaction you can add more records or "Return to the list of transactions".

Click "Validate" to check for errors.If the tax return does not contain errors, you will receive the message "There are no errors".If you have errors, you will see a description of the errors and the option "Go to error" to resolve them.Using the option "Download error list" a file will be generated in XML format with all the errors detected, which you can open or save on your computer.

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 187 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 submitting the tax return you can obtain a "Draft", which consists of a PDFwith your tax return. This document is not valid for submission.

The button "Export" generates and saves a file in the format BOE with the published register layout.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 tax return already contains data, 2 import options will be offered after selecting the file:

• 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)

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 complementary and substitute options 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.