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The presentation of this informative declaration must be carried out with electronic identification of the declarant. If the declarant does not have an electronic certificate, it is necessary that the certificate that makes the presentation be authorized to present statements on behalf of third parties.
The submission deadline is the month following the ten months following the conclusion of the tax period to which the information to be provided refers.
To correctly view all parts of the form, before accessing it, check the zoom and font size set in the browser (once the declaration has been submitted you can return to the previous zoom and font size).
In Microsoft Edge , access the three horizontal dots, in zoom select 100% with the "+" and "-" signs. Go back to the three horizontal dots to enter "Settings", select "Appearance" and in "Fonts", "Font Size" select "Medium (recommended)", in "Page Zoom" select 100%.
In Google Chrome , go to "Settings" (from the three vertical dots), "Appearance", "Font size" and select "Medium (recommended)", under "Zoom page" selects 100%. Also from "Zoom in/out" you can select the zoom to 100%.
In Mozilla Firefox , access the three stripes icon, in "Size" select 100% with the "+" and "-" signs, press "Options", "General", "Language and appearance" and in "Typefaces and colors" select a size smaller than the current one, if you do not see the form correctly.
In Safari , go to "View," "Enlarge," or "Reduce."
Once in the form, complete the identification and accrual data in the form. Fields marked with an asterisk are required. The fiscal year and fiscal year type boxes will auto-populate with the selected start and end dates of the tax period.
The type of exercise will be self-calculated based on the following detail:
Economic year lasting 12 months, coinciding with the calendar year.
Financial year of 12 months duration, which does not coincide with the calendar year.
Financial year lasting less than 12 months.
Then, complete the sections of the operations that are the subject of the presentation: 3. Information on operations with related persons or entities, 4. Operations with related persons or entities in the event of application of the reduction of income from certain intangible assets, 5. Operations and situations related to countries or territories classified as tax havens.
In each of them, you will find a button panel from which you can register, cancel and navigate between the records. To register a record, click on the "New record" icon identified by a blank page with a green "+" sign.
The model allows the presentation of complementary and substitute declarations . If you check one of these options, you must record the 13-digit receipt number of the previously submitted declaration, the first three of which will correspond to code 232.
At the bottom of the form is the button panel with the functionalities.
Check if you have warnings or errors from the "Validate declaration" button. At the bottom you will see the "Errors" tab with the warnings or errors detected. Remember that the notices provide relevant information to take into account, but do not hinder the presentation of the declaration. If the declaration contains errors, these must be corrected.
If before submitting the declaration you want to obtain a draft to review the data, you have the tool "Draft" that generates a PDF , not valid for the presentation, with the declaration. The draft is displayed on the screen, however, from "click here to download the pdf" it is possible to download it to your computer, keep in mind that for the correct visualization of the draft you need a PDF viewer s, we recommend the latest version compatible with your operating system. To return to the declaration, click on "Return to declaration" located at the bottom of the draft window or register a new declaration from the "New declaration" button.
Using the "Export" button you can generate a file with the format of the published logical design, as long as the declaration does not contain errors, and save it in the path you want. By default it is saved in the "Downloads" folder according to the browser options. This file has the name NIF , fiscal year, period and the extension .232. The "Import" button allows you to import the data from a file generated with the form or with a program outside of AEAT and prepared according to the design logical model 232 in force.
After validating the declaration, you can submit it by pressing the " Sign and Send " button. In the new window, check the "Compliant" box to confirm the filing of the return. The content of the declaration will be displayed encoded in the text box. Finally, press "Sign and Send" to continue with the presentation.
The result of a successful submission will be a response page with an embedded PDF containing a first sheet with the submission information (registration entry number, Secure Verification Code, registration number). proof, day and time of presentation and details of the presenter) and, on the following pages, the complete copy of the declaration.