Forms 291 to 347

Form 345 Filing by file

Form 345 can be submitted via files through the TGVI system online.This submission path is available for large files, necessarily for those that exceed 40000 records, although files with any number of records can be submitted.

We remind you that the available submission methods, web form and file, are mutually exclusive;i.e. the first tax return submitted conditions the entry route of the rest of the tax returns.

After the file transmission is complete, a summary of the validation result will be displayed, with the breakdown of correct and erroneous or unidentified records.You can choose to submit only the correct ones and download a file with the incorrect ones, for correction and subsequent submission as a supplementary return.

Since records with errors or that are not identified will not be accepted for submission, it is advisable not to postpone submissions and to allow sufficient time to correct incorrect records.Furthermore, to avoid identification errors, it is recommended that you first purge each company's taxpayer census using the Tax Identification ServiceTo do so, you can use the option available on the website:“Verification of a NIF of third parties for tax register purposes" located in "Help services", "Tax identification" in the section " Informative returns campaign 2022". You will also find this option in the procedures for Form 030 in "Tax register, NIF and tax address" in the section "Information and procedures".

You will need to have a file with the declaration that you are going to transmit, with the data adjusted to the published register design.

The filing of Form 345 requires identification with the electronic certificate, DNIe or Cl@ve PIN of the taxpayer.If you are going to use a certificate or DNI electronic, click on the link "Access with certificate or DNI electronic" and, if you are going to use Cl@ve PIN, enter DNI or NIE in the corresponding field and the contrast data.

After identification, fill in the NIF of the taxpayer, by default the form, year and period previously filled in will appear.

To send a file, click on "Read File” and then "Select file to validate” to select the file.The "Recover" button will show the information of the last file validated for the same NIF, year and period.

Verify that the data identifying the taxpayer, the form and the financial year are correct and click on "Validate" to send the file.

During the sending, two progress bars will appear informing the validation percentage of both the file and the records.

At the end of the sending, the summary of the validation result is displayed.

N.B.:In this step of the process, only the file is validated.The submission can be formalised in subsequent steps.

If the validation is correct, you will be able to process the submission and obtain the corresponding receipt.If errors are detected, the breakdown of correct and incorrect records will be included and the options "Submit correct records”, "Download incorrect records” and "Download error messages” will be available.

Submitting correct records

Select this option to display only the correct records.In the next window, check "OK" and click "Sign and Send".

You will get the filing receipt with only the correct records submitted in an embedded PDF , which you can save and print.The document contains the filing information:registration entry number, Secure Verification Code, receipt number, date and time of filing and presenter information.

Incorrect records that have not been submitted must be subsequently corrected for submission by supplementary tax return.

Download incorrect records

With this option you can download a text file (adjusted to the published design) with all the incorrect records.

The downloaded file will be updated to be consistent with the number of records included.In addition, the type 1 register (taxpayer and summary) will already include its own identification number, the supplementary mark and the receipt of the previous filing.

This file is to be corrected and filed.It does not contain information about the errors detected.

Download error messages

The downloaded text file contains the detail of the errors detected for each type 2 (Taxpayers) incorrect record.Each line will show an incorrect detail record with its corresponding error message.You need to move the scroll bar to the end of the lines in order to display the error codes and descriptions.

This file is for information only.It will be useful to identify the errors detected and correct them before submitting them.