Models from 199 to 282

Model 232

The submission of this information declaration must be done with an electronic certificate or eDNI of the declarant. If the declarant does not have an electronic certificate, it is necessary that the certified person who makes the submission be authorized to submit declarations on behalf of third parties.

The deadline for submission is the month following the ten months after 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 , go to 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 under "Fonts", "Font size" select "Medium (recommended)", under "Page zoom" select 100%.

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

• In Mozilla Firefox , access the three-stripe icon, in "Size" select 100% with the "+" and "-" signs, press "Options", "General", "Language and appearance" and in "Fonts 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, fill in the identification and accrual data on the form. Fields marked with an asterisk are required. The boxes for the fiscal year and type of fiscal year will be automatically filled in with the selected start and end dates for the tax period.

The type of exercise will be automatically calculated taking into account the following details:

1. Financial year lasting 12 months, coinciding with the calendar year.

2. Financial year lasting 12 months, which does not coincide with the calendar year.

3. Financial year lasting less than 12 months.

Then, complete the sections of the operations that are the subject of the presentation: 3. Information on transactions with related persons or entities, 4. Transactions 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, deregister and navigate between records. To create a record, click on the "New record" icon, identified by a blank sheet of paper with a green "+" sign.

The model allows the submission complementary and declarations. If you select one of these options, you must enter the 13-digit proof number of the previously submitted declaration, the first three of which will correspond to code 232.

At the top of the form is the button bar with the functionalities.

Check if you have any warnings or errors from the "Validate" button. At the bottom you will see the "Errors" tab with any warnings or errors detected. Remember that the notices provide relevant information to take into account, but do not hinder the filing of the declaration. If the declaration contains errors, these must be corrected.

If you want to obtain a draft to review the data before filing your return, you have the "Preview" tool that generates a PDF , not valid for filing, with the return. The PDF is displayed on the screen, however, from "click here to download the pdf" you can download it to your computer, keep in mind that to correctly view the draft you need a PDF s viewer, 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 create 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, provided that 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 extension .232. The "Import" button allows you to import data from a file generated with the form or with a program other than the AEAT and prepared according to the logical design of the current model 232.

After validating the declaration, you can submit it by clicking the " Submit declaration " button. In the new window, check the "Accept" box to confirm the filing of the declaration. The text box will display the encoded content of the declaration. Finally, click "Sign and Send" to continue with the presentation.

The result of a successful filing will be a response page with an embedded PDF containing a first page with the filing information (registration entry number, Secure Verification Code, receipt number, filing day and time, and filer details) and, on subsequent pages, the full copy of the return.