Forms 190 to 198

Form 198 Submission by form

Filing online requires identification with the electronic certificate, DNIe or Cl@ve PIN of the taxpayer.

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 filing is done using TGVI online, a system that validates whether the file contains correct records along with other incorrect ones, allowing only the correct records to be partially filed and downloading a file with the detail of the records with errors.

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".

To correctly view all parts of the form, before accessing, check the zoom and font size set in the browser (once the tax return has been submitted you can go back to the previous zoom and font size).

• In Microsoft Edge, click on the three horizontal dots. In zoom, select 100% using the "+" and "-" symbols. Click on the three horizontal dots again to enter "Settings". Select "Appearance" and under "Fonts”, "Font size" select "Medium (recommended)". Under "Page zoom" select 100%.

• In Google Chrome, go to "Settings" (by clicking the three vertical dots), "Appearance", "Font Size" and select "Medium (recommended)". Under "Page Zoom" select 100%.You can also select 100% zoom from "Zoom in/out".

• On Mozilla Firefox, access the three line icon, in "Size" select 100% with the "+" and "-” signs, click "Options", "General", "Language and appearance" and in "Fonts and colours" select a size lower than the current one, if you do not see the form correctly.

• On Safari, go to "View", "Zoom" or "Zoom Out".

After logging in, in the pop-up window, choose one of the options to access the form:

1. Continue.It allows you to register a new tax return by entering all the data.Enter the taxpayer’s NIF and click on "Continue".
2. Import.You may import a file in BOE format that follows the registry design of Form 198 in force, obtained with the form itself by exporting the tax return or with a third-party program.The limit of records to be imported will be 40,000;
3. Import previous year.The data from the previous year will be imported from the active registers of the previous year at the time of the consultation.To do this, you need to access the form with the certificate / DNI electronic ID or Cl@ve PIN of the declarant, social collaborator who filed the declaration the previous year or a proxy who filed the declaration the previous year or a proxy to consult the declaration.It is not possible to import data from the previous year if the tax return exceeds 40,000 records.

Fill in the “NIF" box and click "Continue".If there is a saved working session or a previously submitted tax return, the application will show you the available options:

• In case there is a saved but not submitted working session and you wish to recover it, check the box "Load working session from dd/mm/yyyy";
• If you have submitted a tax return and wish to make changes to it, such as:deletion, modification or addition of records, check the box "Load the tax return submitted on dd/mm/yyyy hh:mm:ss";
• To create a new tax return check the box “Create a new tax return”

Select an option and click "Continue".

In the first window:"Taxpayer information", to register a tax return, fill in the boxes marked with an asterisk as they are compulsory.The boxes in the "Summary of data included in the tax return" fields are automatically filled in with the data entered in the "Taxpayers” section.

The boxes for "Supplementary tax return", "Substitute tax return" and "Identification number of previous tax return" have been removed.To modify a tax return already submitted, load the submitted tax return in the initial window by checking "Load tax return submitted on dd/mm/yyyy hh:mm:ss" and, in the "Taxpayers" tab, make the changes you need:delete and modify existing records or register new records.

After filling in the data of the taxpayer, from the "Sections" tab, access "Taxpayers" to register operations.

In the "Taxpayers" section you will find a panel where you can add, remove and browse between taxpayers.To register a new entry, click on the "New record" icon identified by a blank sheet with a green "+" sign.

If you have registered multiple entries, to view a specific one, select it and click "View selected operation".

If you have uploaded a previously submitted tax return, the "Submitted on" column will show the date and time that record was submitted, with the possibility of modifying or deleting it if necessary.

Once you have filled in the details of an entry, in that same window you can register, delete or navigate between entries. You can also return to the list by clicking on the "Return to the list of operations" button.

The “Status” column has been enabled in the list of taxpayers, so you can check the correct and incorrect records by the icon.

From the list of taxpayers, you can make consultations by setting filter criteria.Click on "Consultation" at the top, in the new window set the filtering criteria and click on "Consultation".

A new tab will be activated in the lower part called "Consultation", next to the tab "Sections" and "Errors", with the information according to the established criteria.The record information is extended in a single row across the width of the form, meaning that it is necessary to use the horizontal scroll bar to consult the rest.However, by double-clicking on any of the results, the registration information appears at the top of the form.

At the bottom of the screen you can find the options available in the form.If the buttons or sections are not displayed correctly, check the font size and zoom that you have set in your browser.

To check for errors in the tax return, click on the "Validate" button.If it contains errors or warnings, the "Errors" tab will be enabled with the description of the error or warning and the "Go to Error" or "Go to Warning" button, as appropriate, that will directly bring you to the box to be modified or filled in.Using the option "Download error list" a file will be generated in XML format with all the errors detected, which you can open or save on your computer.

If the tax return does not contain errors, you will receive the message "There are no errors".

In addition, if you want to obtain a draft for reviewing the data before submitting the tax return, you have the "Draft" tool to generate an invalid PDF for submission with your tax return.The draft will be displayed on the screen;however, from the 'click here to download pdf' link you can download it to your computer.please note that in order to correctly view the draft you need a PDF viewer; we recommend the latest version compatible with your operating system.To go back to the tax return click on "Back to tax return" at the top of the draft window or you can register a new tax return from the "New tax return" button.

The "Save" option allows you to store the data entered up until that point on the AEAT servers, even if the tax return has not been validated (it may contain errors or be incomplete).Please note that if a previously saved tax return already exists, this will be overwritten.This data is recovered by accessing the web form again by clicking "Continue", once the NIF has been entered. If there is a tax return saved for that NIF, the server will detect it and give you the option to recover it, by checking "Load the dd/mm/yyyy working session".

The form has a waiting time for inactivity. We recommend that you save the tax return to avoid losing the information.

Using the "Export" button, you can generate a file with the format of the published logical design, provided that the tax return does not contain errors, and save it in the path you want.The name of the file is the name and NIF (Tax ID No.), followed by the file extension .198.You can retrieve this file by accessing the web form again and clicking "Import" in the initial window or the "Import" button at the bottom of the form.

The "Import” button allows you to import a file, which has been made according to the current registry design.Click on "Import" and select the file.

Once you have selected the file, the application will offer you two possibilities:

• A - Delete all taxpayer records and import.With this option you will delete all the current tax return and get a new tax return with the data that was in the imported file.
• B - Add taxpayer records to the current tax return.This will keep the current tax return and add the new records to the existing ones.

Using the "Help" button, you will be provided with a PDF with all the regulations and information regarding the form, as well as the deadline, filing method and location, and the record design of Form 198.

After validating and saving the tax return, you can submit it by clicking on the "Sign and Send" button.In the new window, check the "OK" box to confirm the filing of the tax return.The text box will show the content of the tax return in code.Finally, click "Sign and Send" to continue the filing.

The result of a correctly submitted tax return will be a response page with an embedded PDF, the first page of which contains information on the tax return submission (registration entry number, Secure Verification Code, receipt number, date and time of tax return submission and details of the taxpayer).

However, if at the time of filing the tax return, there are both correct and incorrect records, only the correct records may be submitted.If you wish to submit the correct ones, click "Yes".You must then go back to the return, correct the errors and resubmit the entire return, including all records:both those already submitted and those pending.

After submitting the correct records, the PDF will appear in a new window, with the filing receipt and the summary of tax return data submitted with totals of correct and incorrect records.
Click on "Back to tax return", you will see that the complete tax return has been uploaded with all the records, both the correct and the incorrect ones.

Correct incorrect records and, if you wish, you can delete records or add new ones.Validate the tax return and resubmit the complete tax return with all the records, i.e. the previously correct ones plus the modified and/or added ones.