Modelos del 199 al 282Skip information index
The filing of Form 199 via form requires identification with an electronic certificate (digital signature) issued in the name of the taxpayer or an electronic DNI.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 period for filing is 1-21 February 2022.
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.
We recommend that you clean up the register of the taxpayers by the Tax identification Service prior to filing the return to avoid identification errors.
For electronic filing it is necessary to have a file of the tax return to be sent, with the data adjusted to the updated registry design of the Form 199 .
When accessing the filing option, Form 156 will be selected by default.check that in the drop-down menu "Fiscal year" 2021 appears 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 “Read file” option, any previous sending for the selected combination of Form + Financial Year + Period + Taxpaer NIF will be lost, since only the last validation will be recovered.
You will be informed of the name or company name of the taxpayer, NIF and form/financial year. Click on ‘Validate’ to start the file checking process.
During the sending, two progress bars will appear informing the validation percentage of both the file and the type 2 records.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.
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
- Download incorrect records
- Download error messages
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).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).