Forms 190 to 198Skip information index
Form 198 Filing by file
For the filing of form 198, if the return contains more than 40,000 records, it must be submitted through the file option, although files with any number of records may be submitted.
Internet filing requires identification via the taxpayer’s electronic certificate, electronic DNI or Cl@ve PIN.In addition to the holder of the tax return themselves, a third party acting on their behalf, either a corporate partner or a proxy, may also submit the tax return.
The file is submitted using TGVI online, a system that validates whether the file contains correct and incorrect records, allowing the partial filing of the correct records, recovering a file with the incorrect records with registry design format and supplementary tax return, and a file with the details of the incorrect records and validation error detected.
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".
You must have a file of the return to be sent, with the data adjusted to the registry design of Form 198 in force.
When accessing the presentation, Form 198 will be selected by default, choose the financial 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.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 "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 by clicking “Download document”.
In the event that incorrect records are found, the breakdown of correct and incorrect records shall be included.
Submitting correct records
Click on the “Submit correct records” button, in the next window, tick the “OK” box and click “Sign and send”.
You will get the corresponding filing confirmation in an embedded 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).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” and you can open or save the file on your computer.
The downloaded file shall include, in the type 1 register, an identification number as a supplementary tax return and the supporting number of the original validated tax 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 and expenses) 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 one million errors/records the file will be compressed in ZIP format.