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Form 188 Filing by Form
Form 188 is filed using the form for tax returns of less than 40,000 records and requires identification with the declarant's certificate, electronic DNI or Cl@ve. For larger files, you must use the file to file the file. In addition to the holder of the tax return, you can also file a person or entity acting on your behalf, whether a social collaborator or an authorised representative to carry out the procedure.
You will access an initial data capture window. Enter the declarant's Tax ID and select one of the available options:
The "Import" button allows you to load a previously generated file using the form or with an external program, which is adjusted to the published logical design.
The "Import previous year" button will import the data from the previous year of the active records from the previous year at the time of the query; To do this, you must access the form with an electronic certificate, electronic DNI or Cl@ve from the declarant, social collaborator that you filed the tax return the previous year or a representative who had filed the tax return the previous year or an authorised representative to view 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 gives access to the form for online completion and filing. You can find 3 options:
- If there is a saved work session but not presented and you wish to recover it, tick the box "Load the work session of dd/mm/yyyy";
- If you have filed a tax return and you wish to make changes to it, such as: Delete, modify or register records mark the box "Load the tax return filed on dd/mm/yyyy hh: mm: SS"; Make modifications, registration or cancellation of records from the pages of "Beneficiaries or insured persons."
- To register a new tax return, tick the box "Create a new tax return."
Select an option and click on "Continue."
After the initial window, you will access the form. The boxes marked with an asterisk are mandatory.
The "Summary of the details included in the tax return" section is calculated using the data entered in "Creditors or policyholders."
In the section "transceivers or insured persons" you will find a button panel that is higher from which you can register the different records, as well as delete and view them. To register a declaration, click on the "New record" icon identified by a blank sheet with the green "+" sign.
To view or modify the details of a declaration, select it and click on "See the recipient or insured person selected."
Once the details of a recipient or insured person have been filled in, in this same window you can register more records or return to the list of recipients or insured persons from the "Back to the list of recipients or insured persons" button.
From the list of recipients or insured parties, you can carry out consultations by establishing filtering criteria. Click on "Queries" at the top of the screen, in the new window set the filter criteria (s) and click in "Consult," a new tab will be activated at the bottom called "Consult" next to the tab "Sections" with the information according to the established criteria.
The "Status" column has been enabled in the list of recipients or insured persons, where you can check the correct and incorrect records by the icon.
If you have loaded a tax return filed previously, in the column "Presented on" you will see the date and time when that record was filed, with the possibility of modifying it or cancelling it if necessary.
Click "Validate" to check if there are errors. If there are, the description of the error or the warning will appear and the "Go to Error" or "Go to the Warning" button will be sent to the corresponding field. If you click on "Download list of errors," a file will be generated in XML format with all the errors detected, which you can open or save on the device.
If the tax return does not contain errors, you will obtain the message "There are no errors."
Moreover, if you want to obtain a draft to review the data before filing the tax return, you have the "Draft" tool to generate an PDF that is not valid for filing with your tax return.
The "Save" option allows you to store the data filled in up to that point on the Tax Agency servers, even if it is not validated (it may contain errors or be incomplete), if a saved declaration already exists, it will be overwritten. The recovery of this data is carried out by accessing the web form again by clicking on "Continue," once the Tax ID has been entered, if there is a saved tax return for that NIF, the server will detect it and give you the option to recover it.
The form has a waiting time due to inactivity. we recommend that you keep the tax return to avoid data loss.
By clicking on the "Export" button, you can generate a file. 188 that complies with the published record design.
The "Import" button lets you import the data from a file generated with the form or with a program outside the Tax Agency and made according to the current model registration design.
Click "Import" and select the file. Once the file has been selected, the application will offer you two possibilities:
- A-Delete all the recipient or insured person's records and import. With this option you will delete all the current tax return and obtain a new tax return with the details that exist in the file imported.
- B-Add recipient or insured person records to the current tax return. This way you will keep the current tax return and add the new records to those already in place.
After validating and saving the tax return, you can submit it by clicking on the "Sign and Send" button.
A notification will be displayed informing you of the number of correct and incorrect records that you have filled in. If you wish to return to the tax return to correct errors before filing, click "NO." If you would like to present the correct records at this time and then correct the errors and file a new tax return, click "Yes."
Mark "Conform" and click "Sign and Send" to continue with the presentation.
The PDF de la presentación realizada con éxito, el CSV que verifica la autenticidad del documento y la posibilidad de volver a la declaración o de generar una nueva.
If you have filed a tax return with part of valid and incorrect records, the correct ones will be filed and you will be informed that you are going to send a partial tax return.Recover the tax return filed, highlight the corresponding changes or cancellations and file a new tax return.
Note: Please note that there are no standard complementary and alternative options on this form. Once the necessary corrections have been made, you must file the full tax return, including all the records to be declared.