Forms 181 to 189

Form 188 Submission by form

Form 188 filing by form is available for returns with less than 40,000 entries and requires identification with a certificate, DNI electronic ID card or Cl@ve PIN of the declarant.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 be taken to an initial data capture window.Enter the NIF for 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, DNI or Cl@ve PIN of the filing taxpayer, corporate collaborator 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.

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

• In case there is a saved but not submitted working session and you wish to recover it, check the box "Load working session from dd/mm/yyyy";
• If you have submitted a tax return and wish to make changes to it, such as:deletion, modification or addition of records, check the box "Load the tax return submitted on dd/mm/yyyy hh:mm:ss";performs modifications, additions or deletions from the "Recipients or insured persons" pages.
• To create a new tax return check the box “Create a new tax return”.

Select an option and click "Continue".

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-calculated with the data entered under "Recipients or insured persons".

In the "Recipients or insured persons" 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 taxpayer, click “New record”, identified with a blank sheet and a green '+' sign.

To consult or modify the details of a declarant, select the declarant and click on "View the selected beneficiary or insured person".

Once you have filled in the details of a recipient or insured person, in this same window you can add more records or return to the list of recipients or insured persons by clicking on "Return to the list of recipients or insured persons".

From the list of recipients or insured persons, you can make queries by setting filtering criteria.Click on "Consultations" at the top, in the new window set the filtering criteria(s) and click on " Consultation", a new tab will be activated at the bottom called "Consultation" next to the tab "Sections" with the information according to the criteria you have set.

In the list of recipients or insured persons, the column "Status" has been enabled, where you can check the correct and incorrect entries by the icon.

If you have uploaded a previously submitted tax return, the "Submitted on" column will show the date and time that record was submitted, with the possibility of modifying or deleting it if necessary.

Click "Validate" to check for errors.If there are any, the description of the error or warning will appear and the "Go to Error" or "Go to Warning" button will direct you to the corresponding field.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.

If the tax return does not contain errors, you will receive the message "There are no errors".

In addition, if before filing your tax return you want to obtain a draft to check the data, you can use the "Draft" tool to generate a PDF which is not valid for filing with your 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.This data is recovered by accessing the web form again by clicking "Continue", once the NIF has been entered. If there is a tax return saved for that NIF, the server will detect it and give you the option to recover it.

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

Using the button "Export" you can generate a .188 file that complies with the published registration design.

The “Import” allows you to import the information from a file generated by the form, or with a third-party program, created according to the registry design.

Click on "Import" and select the file.Once you have selected the file, the application will offer you two possibilities:

• A - Delete all Recipient and Insured records and import.With this option you will delete all the current tax return and get a new tax return with the data that was in the imported file.
• B - Add Recipient and Insured records to the current tax return.This will keep the current tax return and add the new records to the existing ones.

After validating and saving the tax return, you can file it by clicking on the button "Sign and Send".

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 "OK" and click "Sign and Submit" to continue the filing.

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 declaration submitted, make the corresponding modifications, additions or deletions and submit a new declaration.

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.