Forms 190 to 198Skip information index
To file "Form 192:"Informative Tax Return.Operations with Treasury Bills.Annual declaration" you have the option of filing by file by clicking "Form 192.Financial year 2022.Filing".
Access to this option requires identification with an electronic certificate issued in the name of the taxpayer.If the taxpayer does not have an electronic certificate, 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.
The filing is made using TGVI online, a system that validates whether the file contains correct and incorrect records, allowing the partial filing of the correct records, downloading the incorrect records and a TXT file with the errors so that, once they have been corrected, they can be sent by means of supplementary returns.
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".
For electronic filing, you must have the file of the return you are going to transmit, with the data adjusted to the registration design of form 192 in force.
When accessing the filing system, form 192 will be selected by default.Select the fiscal year 2022 and indicate the NIF of the declarant.As it is an annual return, the following will appear by default in the period box:“Annual,”
To send a file, click on "Read File” and then "Select 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.If you choose to validate a new file by means of the option “Read file”, any previous sending for the selected combination of Form + Financial Year + Period + NIF Tax ID will be lost, since only the last validation will be recovered.
The name or business name of the taxpayer, NIF and form/year shall be reported;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 the file is completely correct, you will be able to file the complete return.Click on "Submit correct records", tick "OK" and "Sign and Send".
You will obtain the corresponding filing receipt in an embedded PDF, which you can save and print, showing the filing information (registration entry number, Secure Verification Code, receipt number, day and time of filing and presenter 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 with a copy of the declaration at PDF, which you can save and print and which includes the filing information (registration entry number, Secure Verification Code, receipt number, date and time of filing and details of the filer).The Type 1 record (the taxpayer’s) will be automatically updated to be consistent with records that have been correctly submitted, as only a receipt will be generated with the correct records submitted.In addition, a field informing about the total number of correct and incorrect records submitted will be available as additional data.You can download and save the PDF document on your computer.
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.The Type-1 record (taxpayer’s record) in that file shall be consistent with the detail of the incorrect records.
Click on “Download incorrect records” and you can open or save the file on your computer.
The downloaded file shall include, in the type-1 record, its own identification number as a supplementary return with the letter ‘C’ and the supporting number of the original validated return.
Download error messages
From this button you can recover a file with the detail of the errors. This will be a text file that contains details of the error for each incorrect type-2 record (Recipients).
Click “Download error messages” to open or save the file on your computer.
The file will show the record of each type-2 error detail, with the line number of the original file and, at the end of each line, a description of the error presented by the record (it consists of a code and an error).
If the file has more than 1 million errors/records the file will be compressed in ZIP format.