Forms 291 to 347

Tax Form 347.Filing by form

The web form for the year 2022 only allows the correct records of a tax return to be filed in which errors have been detected.You can then return to the return, make the corresponding modifications, additions or deletions of entries and file a new return, without the need to indicate that it is a complementary or substitute return, as the "Complementary return", "Substitute return" and "Identification number of the previous return" boxes have been removed.

We recommend that you clean up the register of the taxpayers by the Tax identification Service prior to filing the return 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".

To view all parts of the form correctly, before accessing, 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, click on the three horizontal dots. In zoom, select 100% using the "+" and "-" symbols. 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" (by clicking the three vertical dots), "Appearance", "Font Size" and select "Medium (recommended)". Under "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 tax return for the same NIF, form, financial year and period, you can retrieve it by marking this option and make changes as well as 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:

  • Taxpayer,

  • Corporate partner who submitted the tax return the previous year,

  • Proxy who submitted the tax return the previous year or a proxy who consulted the tax return.

After the initial window, you will access form 347 with its different sections "Declarant and summary of the declaration" (this is the one that will open by default), "Declared" and "Properties".You can switch from one to the other from the "Sections" tab (the lower tabs can be shown or hidden from the "Show/Hide Information" button at the bottom of the form).

Fill in "Declarant's details" and "Person to contact" . Please note that the fields marked with an asterisk are compulsory.The fields in the "Tax return summary" section are not enabled for completion, as they are self-calculating according to the data entered in the "Taxpayers" section.As you fill in the declarant information, the summary will count the number of correct and incorrect records.

Taxpayers: In the “Taxpayers” section you will find a button panel from which you can add, remove and browse between the registers.To register a declaration, click on the "New registration" icon identified by a blank sheet of paper 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.

Using the icons in the "Status" column, you can easily check which records are correct and which contain errors, in order to make the corresponding changes, additions or deletions.

You can access the details of each record by double clicking on NIF or by marking a specific record and clicking on "See declared".

Once inside the detail, you can go back to the general list by clicking "List of taxpayers".

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.

From the tab "Real estate" you can manage the different records using the functions available at the top.As with the taxpayers, there are options to add, remove and browse between the records.You can also access the details of each property, make queries or view the validation status of each record.

At the bottom of the screen you can find the options available in the form.If the buttons or sections are not displayed correctly, check the font size and zoom that you have set in your browser.

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, clicking on "Go to Error" will take you directly to the box or section you need to correct.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 from 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), allowing you to 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 347 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.

The form has a waiting time for inactivity. We recommend that you save the tax return periodically to avoid losing the information.

By using the "Export” button you can generate a file of the tax return valid for filing, with the format of the published logical design (BOE format).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 .347.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 Taxpayer and Property records and import (all existing recipients will be deleted upon importing the file).

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

  

By clicking on "Help" you can obtain a PDF with the regulations and information related to Form 347 form, as well as the deadline, form, place of presentation and registry design.

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

In the new window, tick the box "Conform" to confirm the filing of the declaration.The text box will show the content of the tax return in code.Finally, click "Sign and Send" to continue with the presentation.

A warning will be displayed informing you of the number of correct and erroneous records you have filled in.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".

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 retrieve filed tax returns by accessing the form again, identifying the tax return and selecting the options “Continue”, “Load tax return filed on...”.

When the tax return is taken up again, the list of recipients 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.