Forms 291 to 347

Form 345 Submission by form

The filing of form 345 by form is available for returns with less than 40,000 entries and admits identification both with certificate and DNI electronic DNI and with Cl@ve PIN.For larger files you have to use the file presentation.

The web form will only allow the correct records of a tax return to be filed in which errors have been detected.You can then go back to the tax return, make the appropriate modifications, additions or deletions to records made and a new tax return filed, which will cancel the previous one.

We recommend that you clean up the tax register of your recipients prior to filing the tax return through the Tax Identification service to avoid identification errors.To do so, you can use the option available on the website:"Verification of a NIF of third parties for census purposes" located in "Help services", "Tax identification" of the section "Informative declarations campaign 2022".You will also find this option in the procedures for form 030 under "Censos, NIF y domicilio fiscal" in the section "Información y gestiones".

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.

To correctly view all parts of the form, before accessing, check the zoom and font size set in the browser (once the tax return has been submitted you can go back to the previous zoom and font size).

• In Microsoft Edge, access the three horizontal dots in the top right corner, zoom in and select 100% with the "+" and "-" signs. Click on the three horizontal dots again to enter "Settings". Select "Appearance" and under "Fonts”, "Font size" select "Medium (recommended)".

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

• On Mozilla Firefox, access the three line icon, in "Size" select 100% with the "+" and "-” signs, click "Options", "General", "Language and appearance" and in "Fonts and colours" select a size lower than the current one, if you do not see the form correctly.

• On Safari, go to "View", "Zoom" or "Zoom Out".

An initial window will appear where you must indicate the taxpayer's NIF and select one of the three available options:

• Continue: gives access to the blank form, to be filled in online and filed.It offers 3 options:

  • "Load the working session of the..." this option allows you to retrieve the data of a session you have previously saved.

  • "Load the tax return submitted on..."if you have already filed a return for the same NIF, form, year and period, you can recover it and make modifications, add or delete records.

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

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

• Import previous year:the form will automatically upload the records of the previous year's tax return that are active in the AEAT server for the taxpayer.To do this, you must access the form with the certificate, DNIe or Cl@ve PIN of the holder or an authorised person.

After the initial window, you will access the "Taxpayer's data" section.Please fill in the required data, taking into account that the fields marked with an asterisk are mandatory.

The fields in the "Tax return summary" section are not enabled for completion, as they are self-calculating based on the data entered in the "Recipients" section.

You can switch from one section to the other from the "Sections” tab on the bottom left.The lower tabs can be shown or hidden from the "Show/hide information" button at the bottom of the form.

In the section "Declared" you will find a button panel at the top of the page where you can register, deregister and browse through the registers.To register a tax return, click on the “New record" icon identified by a blank sheet with a green "+" sign.

In the list of taxpayers, a list of all the records registered will be displayed with the information organised into columns.

If you have uploaded a previously submitted tax return, the "Submitted on” column will show the date and time each record was submitted.In the column "Status" you will be able to check the correct, incorrect or warnings records, in order 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 particular record and clicking on "View selected operation".

Once in the detail, you can go back to the general list by clicking "Back to the list of operations".

From the list of taxpayers, you can make consultations by setting filter criteria.Click on “Consultation" at the top.In the new window, set the filter criteria and click on "Consultation".

A new tab will be activated in the lower part called "Consultation" next to the "Sections" and "Errors" tabs with the results obtained according to the established search criteria.

The record information is extended in a single row across the width of the form, meaning that it is necessary to use the horizontal scroll bar to consult 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 tax return has been completed correctly, click 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 of the appropriateness of reviewing certain information, but do not prevent the filing or export.Errors, however, need to be corrected before the tax return can be exported or filed.

In case of errors, when you click "Go to Error" the application will go directly to the box to be corrected.Using the option "Download error list" an XML file will be generated with all the errors detected, which you can open or save on your computer.

Finally, if the tax return does not contain errors, you will receive the message "There are no errors".

If you want to get a draft of the tax return before submitting it to review the data, you have the "Draft" tool that generates a PDF with the tax return, which is not valid for submission.The draft is displayed on screen and can also be downloaded through the "click here to download the PDF" option.Please note that to view the draft correctly, you need a PDF viewer. To go back to the tax return from the draft click on "Back to tax return".To complete a new tax return, select "New Tax return".

Using the "Save” option, you can save the data that has been filled in so far on the server, even if the return has not been validated (it may contain errors or be incomplete).This way you can leave the form without losing the information.In the same way, if the form were to be closed after the timeout due to inactivity, you could recover the data entered up to the time of saving.

To recover the saved information, access Form 345 again.After indicating the taxpayer's NIF and clicking "Continue" in the initial window, the application will detect that there has been a previous session saved and the corresponding warning will appear.Click "Continue" to recover the data entered and saved in the previous session.If you want to start a tax return from the beginning (blank) click on "New tax return".

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

By using the "Export” button you will generate a file of the tax return valid for filing, with the format of the published logical design.This option requires the tax return to be validated (it must be complete and free of errors).The file will have the name NIF and the extension .345.It will be saved by default in the "Downloads" folder of the system or in the default directory of 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 tax return already contains data, 2 import options will be offered after selecting the file:

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

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

  

Via the "Help” button you will obtain a PDF with the regulations and information regarding the form as well as the term, form and place of filing, in addition to the registry design of Form 345.

After validating and saving the tax return, you can file it by clicking on the button "Sign and Send".

A warning will be displayed informing you of the number of correct and incorrect records you have completed.If you wish to go back to the tax return to correct the errors before filing, click "NO".If you prefer to submit the correct records at this time and then correct the errors and submit a new tax return, click "Yes".

In the new window, check the "OK" box to confirm the filing of the tax return.The text box will show the content of the tax return in code.Finally, click "Sign and Send" to continue the filing.

The result of a submitted tax return will be a reply page with an embedded PDF, the first page of which contains information on the tax return filing (registration entry number, Secure Verification Code, receipt number, date and time of tax return filing and details of the taxpayer). The following pages contain a complete copy of the tax return.

In the event of partial filing, a notice will be given and the option of going back to the tax return to make the corresponding changes, additions or deletions will be offered.

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

When the tax return is taken up again, the list of taxpayers keeps all the records and includes the date of filing of those already submitted.

Note: please note that the usual options for supplementing and substituting are not available on this form.Once the necessary corrections have been made, the full tax return must be submitted, including all records to be declared.Likewise, when a new tax return is filed, the previous one will be withdrawn.