Models from 199 to 289

Model 283

This information statement must be submitted with Cl@ve or certified/ electronic DNI .

If the declarant does not have an electronic identification, it is necessary that the person making the presentation be authorized to present declarations on behalf of third parties.

You can check the submission deadlines in the "Information" section enabled in the model procedures.

• Taxpayers of the PIT and of the IRNR without permanent establishment: within the deadline for submitting the declaration of PIT, fiscal year 2025.

• Corporate Tax and IRNR taxpayers with permanent establishment: within the deadline for filing the Corporate Income Tax return, year 2025.

In cases where, for technical reasons, it is not possible to file online during the regulatory filing period, filing can be done within the four calendar days following the end of said period.

Access "Model 283. Presentation" and identify yourself. Next, indicate whether you will act on your own behalf or as a representative.

In the following window, enter the NIF of the declarant and click "Continue". 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 283.

If there is a saved work session or a previously submitted statement, the application will show you the available options:

• In case there is a saved but unsubmitted work session and you want to recover it, check the box " Load work session from dd/mm/yyyy ";
• If you have submitted a declaration and wish to make changes such as deleting, modifying or adding records, check the box " Upload the declaration submitted on dd/mm/yyyy hh:mm:ss ";
• To create a new declaration, check the box " Create a new declaration ".

Once in the form, fill in the declarant's details, taking into account that the fields marked with an asterisk are mandatory.

Choose the taxpayer ID from:

• Personal Income Tax
• Corporation Tax
• Income Tax for Non-Residents with Permanent Establishment
• Income Tax for Non-Residents without Permanent Establishment

And fill in the relevant fields of the aid.

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

If you want to obtain a draft to review the data before submitting your tax return, you can use the tool "Preview", which generates a PDF not valid for submission with your declaration. The draft is displayed on the screen; However, from the link "click here to download the pdf" it is possible to download it to your computer. Please note that, for proper viewing of the draft, you need a viewer of PDF, preferably updated to the latest version compatible with your operating system. To return to the declaration, click on "Return to declaration" located at the top of the draft window, or if you want to register a new declaration, press the "New declaration" button.

Check if you have any warnings or errors from the "Validate" button. At the bottom, the "Errors and warnings" section will appear 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.

Using the "Save" button, a declaration is saved on the AEAT servers that you can recover if you access it again at another time and select "Load the work session of..."

Using the " Export" button a statement will be generated in the format of the published record layout, provided that the statement does not contain errors. By default it is saved in the "Downloads" folder according to the browser options but you can save it in the path you want. This file has the name NIF and the extension .283.

After checking that the data is correct, you can submit it by clicking the " Sign and Send" 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.