Forms 190 to 198
Skip information indexForm 194
To electronically file form 194, you need to log in with an electronic certificate or DNI issued in the name of the taxpayer.In the taxpayer does not have an electronic certificate, the certificate used to file the tax return must be authorised for filing tax returns on behalf of third parties.
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 a file with the incorrect records and a file with the details of the errors so that, once they have been corrected, they can be sent by means of supplementary tax 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".
It is necessary to have the file of the tax return to be sent, with the data adjusted to the updated registry design of Form 194.
When accessing the filing, select the electronic certificate and click "OK".Form 194 will be selected by default, choose the year 2022 and indicate the NIF of the taxpayer.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.
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 "Submit correct records", check the "OK" box and click “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.
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” button, in the next window check the “OK” box and click “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).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 any of the 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", 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 is a text file containing a detail of the error for each incorrect Type-2 (Recipient) record.
Click on “Download error messages” and you can either open the file or save it to 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.