Models from 291 to 347

Model 296 Presentation through form

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

The web form allows you to submit only the correct records of a return in which errors have been detected. Later you can return to the declaration, make the corresponding modifications, additions or deletions of records and submit a new declaration, which will contain all the declarations. 

Prior to submitting the declaration, we recommend purifying the census of your recipients using the Tax Identification service to avoid identification errors. To do this you can use the option available on the web: "Verification of a NIF from third parties for census purposes" located in "Help services", "Tax identification" in the "2022 information return campaign" section. You will also find this option in the procedures for form 030 within "Censuses, NIF and tax address" in the "Information and procedures" section.

If you are going to use a certificate or electronic DNI to identify yourself, click on the link "Access with certificate or DNI electronic". If you want to access with the Cl@ve system, enter the DNI or NIE in the box and, Then provide the contrast information to continue.

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 points 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 in "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" 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."

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: gives access to the blank form, for online completion and presentation. Offers 3 options:

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

  • "Upload the return filed on...": If you have also already submitted a declaration for the same NIF , model, fiscal year and period, you will be able to retrieve it and make modifications, registration or deregistration.

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

• Matter: allows you to import a previously generated file with BOE format 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 declaration records from the previous financial year that are active on the AEAT server for the registered taxpayer. 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 the data included in the declaration" section are not enabled for completion, since they are self-calculated based on the data entered in the "Recipients" section.

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

Within " Perceivers " you will find a button at the top from which you can register, cancel and navigate between the records. To register a recipient, press the "New registration" icon identified by a blank page with a green "+" sign.

In the list of recipients, the relationship of all the registered records will be displayed with the information organized in columns.

If you have uploaded a previously filed return, the "Filed on" column will show the date and time that record was filed. In the column " Status " you can check the correct, erroneous 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 marking a specific record and clicking "See recipient". Once inside the detail, press "See list of recipients" to return to the list.

From the list of recipients, you can make queries by establishing filtering criteria. Press "Query" at the top. In the new window, set the filter criteria(s) 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 extends in a single row across the width of the form, so it is necessary to use the horizontal scroll bar to view the rest. However, by double clicking on any of the results, the registration information appears at the top of the form.

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

Note: The notices inform you of the convenience of reviewing certain information, but do not prevent presentation or export. Errors, however, require correction so that the declaration can be exported or filed.

If there are errors, click "Go to Error" to directly access the section or field that you must correct. Using the "Download error list" option, a file XML 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 "There are no errors."

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

If before submitting the declaration you want to obtain a draft to review the data, you have the tool " Draft " that generates a PDF with the declaration, not valid for presentation. The draft is displayed on the screen and can also be downloaded from the "click here to download the pdf" option. To return to the statement from the draft, click "Return to statement." 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 the information. In the same way, if the form were closed after the inactivity timeout expired, you could recover the data entered up to the time of saving.

To recover the saved information, access form 296 again. After indicating the NIF of the declarant and clicking "Continue" in the initial window, the application will detect that there is a previous saved session and the corresponding notice will appear. Check the option "Load the work session of..." 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 waiting time due to inactivity, we recommend that you save the declaration periodically to avoid data loss.

Using the "Export" button will generate a declaration file valid for presentation, with the format of the published logical design ( BOE format). This option requires that the declaration be validated (it must be complete and contain no errors). The file will have the name NIF and the extension .296. It will be saved by default in the system's "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 Receiver records and import (existing records will be deleted when importing the file).

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

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

After validating and saving 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.

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

The result of the submission will be a response page with an embedded PDF , which contains 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.

In the event of partial submission, a notice will be reported and the option to return to the declaration to make the corresponding modifications, additions or deletions will be offered.

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

When returning to the declaration, the list of recipients maintains all the records and includes the date of presentation of those already presented.

Note: Please note that in this form there are no usual complementary and substitute options. Once the necessary corrections have been made, you must submit the complete declaration, including all the records that must be declared. Likewise, a new declaration submitted will mean the cancellation of the previous one.