Models 291 to 347

Model 296 Submission by form

The presentation of model 296 by form is available for declarations of less than 40,000 records and allows identification with both certificate and electronic DNI and with Cl@ve . For larger files use the file format.

The web form allows you to submit only the correct records of a return in which errors have been detected. You can then return to the declaration, make the changes, add or remove records as appropriate and submit a new declaration, which will contain all the declared records.

Before filing your tax return, we recommend that you clean up your list of recipients using the Tax Identification Service to avoid identification errors. To do this you can use the option available on the website: "Verification of a NIF of third parties for census purposes" located in "Help", "Tax identification" in the "2024 information declaration campaign" section. You will also find this option in the procedures for Form 030.

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 on the right margin, 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)".

• In Google Chrome , go to "Settings" (from the three vertical dots on the right margin), "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."

After identification, an initial window will appear in which you must indicate the NIF of the declarant and select one of the three available options:

• Continue: provides access to the blank form, for online completion and submission. Offers 3 options:

  • "Load work session from...": Using this option you can recover data from a previous session that you had previously saved.

  • "Upload the declaration submitted on...": If you have already submitted a declaration for the same NIF , model, fiscal year and period, you can recover it and make changes, add or delete records.

  • "Create a new declaration (if submitted, it implies the deletion of all previously submitted information)": Select this option if you want to complete the form from the beginning, without recovering data.

• Matter: allows you to import a file with the BOE format previously generated that follows the current registry design. The file may have been obtained from the form itself, by exporting the declaration, or with an external program.

• Import previous year: The form will automatically load the records from the previous year's declaration that are active on the AEAT server for the designated declarant. To do this, you need to access the form with a certificate, DNIe or Cl@ve of the owner or an authorized person.

After the initial window, you will access the "Declarant data" section. Fill in the required data, taking into account that the fields marked with an asterisk are mandatory.

The fields in the "Summary of data included in the declaration" section are not enabled for completion, as they are automatically calculated based on the data entered in the "Recipients" section.

You can change from one section to another (Declarant, Recipients, Tax Data, Annex A and Annex B) from the tab "Sections" , at the bottom left. The bottom tabs can be shown or hidden from the "Show/Hide Information" button at the bottom of the form.

Within " Recipients " you will find a button panel at the top from which you can register, deregister and navigate between records. To register a recipient, click on the icon "New registration" identified by a blank sheet with a green "+" sign.

The list of recipients will display the list of all registered records with the information organized in columns.

If you have uploaded a previously filed return, the "Filed on" column will display the date and time that record was filed. In the column " Status " you can check the correct, incorrect or warning records, to make the corresponding modifications, additions or deletions.

You can access the details of each record by double-clicking on the NIF or by selecting a specific record and clicking "View recipient". Once inside the detail, click "View recipient list" to return to the list.

From the list of recipients, you can make queries by establishing filtering criteria. Press "Inquiry" at the top. In the new window, set the filter criteria and click "Query".

A new tab will be activated at the bottom called "Query" next to the "Sections" and "Errors" tabs with the results obtained based on the established search criteria.

The record information is spread across a single row across the width of the form, so you need to use the horizontal scroll bar to view the rest of it. However, double-clicking on any of the results displays the record information at the top of the form.

Within " Regional data " you will find a button panel at the top from which you can register, deregister and navigate between records. To register a recipient, click on the icon "New registration" identified by a blank sheet with a green "+" sign.

The list of regional data will display the list of all registered records with the information organized in columns.

If you have uploaded a previously filed return, the "Filed on" column will display the date and time that record was filed. In the column " Status " you can check the correct, incorrect or warning records, to make the corresponding modifications, additions or deletions.

You can access the details of each record by double-clicking on the NIF or by selecting a specific record and clicking "View tax data". Once inside the details, click "View list of county data" to return to the list.

From the list of regional data, you can make queries by establishing filtering criteria. Press "Inquiry" at the top. In the new window, set the filter criteria and click "Query".

A new tab will be activated at the bottom called "Query" next to the "Sections" and "Errors" tabs with the results obtained based on the established search criteria.

The record information is spread across a single row across the width of the form, so you need to use the horizontal scroll bar to view the rest of it. However, double-clicking on any of the results displays the record information at the top of the form.

Within Sections, for this fiscal year 2024, Annex A "Negotiable securities" is also shown. "Payment relationship to taxpayers" and Annex B "Negotiable securities. "List of payment certificates". These annexes will be used by intermediaries in Spain who make payments of securities income to intermediaries abroad when requesting the return of withholdings for taxpayers using self-assessment form 210.

As in the previous sections, you will find a button panel at the top from which you can register, deregister and navigate between records. To register a recipient, click on the icon "New registration" identified by a blank sheet with a green "+" sign.

To check if the declaration has been completed correctly, press the button "Validate" . The "Errors" tab will be enabled and the codes and descriptions of the detected warnings or errors will be displayed.

Note: Notices inform you that you should review certain information, but do not prevent submission or export. Errors, however, require correction so that the declaration can be exported or submitted.

If there are errors, click "Go to Error" to directly access the section or field that you need to correct. Using the "Download error list" option, a XML file will be generated with all the errors detected, which you can open or save on your computer. Finally, if the declaration is correct you will get the message "No errors exist".

Using the "Download error list" option, a XML file will be generated with all the errors detected, which you can open or save on your computer.

If you want to obtain a draft to review the data before filing your return, you have the "Preview" tool that generates a PDF with the return, not valid for filing. The draft is displayed on screen and can also be downloaded from the option "click here to download the pdf". To return to the declaration from the draft, click "Return to declaration." To complete a new declaration, select "New declaration".

Using the " Save " option you can save the data completed up to that point on the server, even if the declaration is not validated (it may contain errors or be incomplete). This way you can exit the form without losing any information. Likewise, if the form were to close after the inactivity timeout period, you could recover the data entered up to the time of saving.

To retrieve the saved information, access form 296 again. After entering the declarant's NIF and clicking "Continue" in the initial window, the application will detect that there is a previous session saved and the corresponding notice will appear. Check option "Load work session from..." and press "Continue"

Note: It is not possible to store more than one statement on the server using the "Save" option. The last saved session will overwrite the previous one.

The form has a timeout due to inactivity, we recommend that you save the declaration periodically to avoid data loss.

Using the "Export" button you will generate a declaration file valid for submission, with the published logical design format (format BOE ). This option requires that the declaration be validated (it must be complete and not contain errors). The file will have the name NIF and the extension .296. It will be saved by default in the system "Downloads" folder or in the default directory in the browser, although you can select another directory.

The exported file (or generated with an external program) can be imported into the form using the "Import" option.

If the declaration already contains data, 2 import options will be offered after selecting the file:

• A. Delete all Recipient records and import (existing records will be deleted when importing the file).

• B. Add Payee records to the current return (imported records will be added to existing ones).

By clicking the " Help " button you will obtain a PDF with the regulations and information related to model 296, as well as the deadline, form, place of submission and registration design.

After validating and saving the declaration, you can submit it by clicking the button "Sign and Send" .

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.

A notice will be displayed informing you of the number of correct and incorrect records you have completed. If you want to return to the declaration to correct errors before filing, click "NO". If you prefer to submit the correct records now and then correct the errors and file a new return later, click "Yes."

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

In the event of partial submission, information will be provided in a notice and the option of returning to the declaration to make the corresponding changes, additions or deletions will be offered.

You can also recover the declaration submitted by accessing the form again and selecting "Import", "Recover declaration submitted on...".

When resuming the declaration, the list of recipients maintains all the records and includes the filing date of those already filed.

Note: Please note that the usual complementary and substitute options do not exist in this form. Once the necessary corrections have been made, you must submit the complete return, including all records that must be declared. Likewise, a new declaration submitted will result in the cancellation of the previous one.