Forms 190 to 198Skip information index
Form 190 Filing by file
Presentation of Form 190 by file is done using TGVI online.This submission path is available for large files, necessarily for those that exceed 40000 records, although files with any number of records can be submitted.
Using this option, if the file contains correct records alongside erroneous records, you can partially submit the correct records and download the erroneous records that have not been submitted.You will also be able to obtain the reason for the error(s) in a file TXT so that, once the errors have been corrected, you can send them by means of complementary declarations.
We remind you that the available submission methods, web form and file, are mutually exclusive;the first declaration submitted conditions the entry of the other declarations.
Before submitting your tax return, we recommend that you check the list of your recipients using the tax identification service to avoid identification errors.To do so, you can use the option available on the website:"Verification of a NIF of third parties for census purposes" located in "Help services", "Tax identification" of the section "Informative declarations campaign 2022".
This consultation can also be found in the procedures for form 030 under "Censos, NIF y domicilio fiscal" in the section "Información y gestiones".
Access to the filing by file requires identification with an electronic certificate (digital signature) or Cl@ve PIN issued in the name of the taxpayer.If the taxpayer does not have a valid form of identification, the person filing must be authorised to file returns on behalf of third parties, either by being registered as a social partner or by being authorised to do so.
It will be necessary to have a file with the declaration to be transmitted with the data adjusted to the corresponding register design.
When accessing the filing, Form 190 and financial year 2022 will be selected by default; you will only need to indicate the NIF of the taxpayer.
To send a file click "Read File" and then "Select the file to validate" to select the file.From the “Recover” option you can reload the last file validated by the application for that form, financial year and NIF.
The name/company name of the declarant, NIF and model/year shall be provided;click on "Validate" to start the file validation.
Once the sending and validation of the file is completed, a summary of the result will be displayed;note that validation does not imply filing of the return.If there are no errors you will be able to proceed with the submission of the full declaration.Click on "Submit correct records", tick "OK" and "Sign and Send".
You will receive the corresponding filing receipt as a PDF which you can save and print.It will show the filing information (registration entry number, Secure Verification Code, receipt number, day and time of filing and taxpayer data).You can download and save the PDF document by clicking “Download document”.
In the event that incorrect records are found, the breakdown of correct and incorrect records shall be included.
From that moment on, the presenter will have three options:
Submitting correct records
Click on the "Submit Correct Records", "Compliant" and "Sign and Send" button to obtain the submission receipt.
You will obtain the corresponding filing receipt in a PDF showing the filing information (registration entry number, Secure Verification Code, receipt number, day and time of filing and submitter's details) and the number of correct filings and the number of incorrect filings not submitted.
You can download and save the document PDF by clicking on "Download document".
If some records have not been submitted because they are incorrect, once the errors have been corrected, the corresponding complementary return must be submitted for the rest of the records.
Download incorrect records
A file will be downloaded with the registry design format in force with the total number of incorrect records.
Click on “Download incorrect records” and you can open or save the file on your computer.
The downloaded file will include in the type 1 record, a unique identification number, the complementary declaration mark with the letter "C" and the number of the supporting document of the original validated declaration.
Download error messages
From this button you can retrieve a file with the details of the errors, this text file contains a detail of the error for each incorrect type 2 record (Recipients).
Click “Download error messages” to open or save the file on your computer.
If the file has more than 1 million errors/records the file will be compressed in ZIP format.
As a new feature, in forms 190 and 180, when correctly validated records are detected but with warnings, the application will show you the "Download warnings" button.
When you click on "Download notices", a TXT is generated with the complete message about the notice.
Remember that notices do not prevent the submission of the file.